University of Perpetual Help System Laguna

Minante Uno, Cauayan City, Isabela

BASIC EDUCATION DEPARTMENT
Senior High Level
A.Y 2017 - 2018
ISABELA CAMPUS

DAILY LESSON LOG IN Fundamentals of Accountancy and BM2 WEEK 2

Grade 11 to 12 SCHOOL University of Perpetual Help System Isabela Campus Grade and ABM12A & ABM12B
DAILY LESSON LOG Section:
TEACHER ARIES GONZALES CARAGAN,RCA,CPA Learning Area Fundamentals of Accountancy and
BM 2

OBJECTIVES July 10, 2017 July 11, 2017 July 12, 2017 July 13, 2017
A. Content Standards The learners demonstrate an understanding of the service income and operating expenses of a service business as well as the sales, contra
sales, purchases, contra purchases accounts, cost of goods sold and general administrative and selling expenses of a merchandising
business that will equip him/her in the preparation of the SCI for both service and merchandising businesses.
B. Performance Standards The learners shall be able to solve exercises and problems that require preparation of SCI for a service business and a merchandising
business.
C. Learning Competencies The learners: The learners: The learners: The learners:
Identify the elements of Identify the elements of the Prepare an SCI for a service Prepare an SCI for a service
the SCI and describe each SCI and describe each of business using the single- business using the single-step
of these items for a these items for a service step approach approach
service business and a business and a Prepare an SCI for a Prepare an SCI for a
merchandising business. merchandising business. merchandising business merchandising business using
using multistep approach multistep approach

Write LC Code for each ABM_FABM12-Ic-d-5 ABM_FABM12-Ic-d-5 ABM_FABM12-Ic-d-6 ABM_FABM12-Ic-d-6

ABM-FAMB12-Ic-d-7 ABM-FAMB12-Ic-d-7
LEARNING
RESOURCES/Ref.
1. Teachers Guide pages
2. Learners Material
pages
3. Textbook pages
PROCEDURES/LEARNI Lecture-Discussion of the
NG ACTIVITIES elements of statement of
comprehensive income
ASSESSMENT Diagnostic Quiz
Sample of Assessment 1. What are the elements of
Activity the SCI and describe them.
Lecture-Discussion of the
elements of statement of
comprehensive income
Diagnostic Quiz
1.What are the elements of the
SCI and describe them
Lecture-Discussion of the
statement of comprehensive
income using the single-
step/multistep approach
Diagnostic Quiz
1. Prepare SCI for a service
business using the single-step
approach
2. Prepare SCI for a
merchandising business using
multistep approach
Lecture-Discussion of the statement
of comprehensive income using the
single-step/multistep approach
Diagnostic Quiz
1. Prepare SCI for a service
business using the single-step
approach
2. Prepare SCI for a merchandising
business using multistep approach

REMARKS
No. of Learners w/in
Mastery level
No. of learners for
remediation
OTHER ACTIVITIES 1. Prepare SCI for a service 1. Prepare SCI for a service
business using the single-step business using the single-step
approach approach
2. Prepare SCI for a 2. Prepare SCI for a merchandising
merchandising business using business using multistep approach
multistep approach

Prepared by: Checked by:

ARIES G. CARAGAN,RCA,CPA MICHELLE B. ESTILLORE, RN, MAN, MAEd.