School Sta.
Marcela National High Grade Level
Teacher
Teaching Date and
Time
DAILY LESSON Hours
LOG
I . OBJECTIVES
A. Content Standard
B. Performance Standard
C. Learning Competency/ies
II. Content/Subject Matter
III. Learning Resources
A. References
1. Teacher’s guide pages
2. Learner’s guide pages
3. Textbook pages
4. Additional materials from LR
Portal
B. Other Learning Resources
IV. PROCEDURE
A. Review or present new
lesson
B. Establishing purpose for the
lesson
C. Presenting examples/ instances
of the new lessons
D. Discussing new concepts and
practicing new skills #1
7. Discussing new concepts and
practicing skills #2
8. Developing mastery
(Leads to formative assessment)
9. Finding practical application of
concepts and skills in daily living
10. Making generalizations and
abstractions about the lessons
11. Evaluating learning
12. Additional activities for
application or remediation
Grade XII
School
VINZA E. ACOB Learning FABM 2
Area
September 2– Sept.3, 2019 Semester FIRST SEMESTER
@ 7:30 – 8:30
1 Quarter 1
The components and the structure of a Cash Flow Statement will equip the students
in the preparation of the said financial report
The learners should be able to solve exercises and problems that require the
preparation of a Cash Flow Statements (CFS)
The learner will be able to know and discuss
 The preparation of a Cash Flow Statement - ABM_FABM12-If-11
Preparation of Cash Flow Statement
Book:
Fundamentals of Accountancy, Business and Management 2. DepEd issued textbook
Solita A. Frias (2016), Fundamentals of Accountancy, Business and Management: A
textbook in Basic Accounting 2. Phoenix Publishing House
Pages 116-122
Pages 95-103
Josefina L. Beticon(2016). Fundamentals of Accountancy, Business and Management
2. DepEd Textbook
POWERPOINT PRESENTATION
Chalk and Board
The learners will review the previous lesson in relation to the new lesson that will be
introduced today.
 The components of Cash Flow and its activities.
At the end of the period the learners will be able to:
 Prepare cash flow statement
One student will be called and list down the expenses she / he may possibly
incur in spending his or her allowance in a day or in a week. Have they tried
saving some of their allowance?
 Identifying the steps in Preparing Cash Flow Statement
1. Determination of heading
2. Analization of cash transactions
3. Computation of the Operating Activities Section
4. Computation of the Investing Section
5. Computation of the Financing Section
6. Determination of the Ending Cash Balance.
 The learners will be given an activity answering their Book Exercise 6-1 pp. 99.
 The learners will be doing a take home activity answering some cases in their
book CASE G pp. 101 in particular as an application of what they have learn in
this session.
As a summary, the pro-forma statement of Cash Flow consists of the following
elements or sections are (1) Heading, (2) Operating Activities, (3) Investing
Activities, (4) Financing Activities and (5) Ending Balance
Learners will be given exercises applying the rules in preparing the Statement of
Cash Flow
Answering Cases found in the learners text book pp. 102-103
IV. REMARKS
V. REFLECTIONS
A. No. of learners earned 80%
in evaluation
B. No. of learners who require
additional activities for
remediation
C. Which of my teaching
strategies work well? Why
did these work?

Name Position School/District/Division Signature/ Date

Prepared by: VINZA E. ACOB Teacher II Sta. Marcela NHS, Sta. Marcela, Apayao
Submitted to: ANA LIZA C. ARMAS Master Sta. Marcela NHS, Sta. Marcela, Apayao
Teacher I