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Republic of the Philippines
Department of Education
Region VIII (Eastern Visayas)
Division of Leyte
CONCEPCION NATIONAL HIGH SCHOOL
Concepcion, Hilongos, Leyte
DAILY LESSON PLAN
Teacher Ruel H. Nacion Grade Level Grade 12
Teaching Date July 12, 2019 Learning Area Fundamentals in ABM 2
Teaching Time GRADE 12 Archimedes10:50-11:50
GRADE 12 Pyhtagoras 3:00-4:00
Quarter First
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of accounts titles
under assets, liabilities and capital accounts of the Statement of
Financial Position.
B. Performance Standards The Learners shall be able to solve and problems that require
preparation of an SFP for a single proprietorship with proper
classification of accounts as current and noncurrent using the
report form and the account form.
C. Learning
Competencies/Objectives
(Write the LC code for each)
Identify the elements of the SFP and describe each.
ABM_FABM12-Ia-b-1
II. CONTENT Statement of Financial Positions
III. LEARNING RESOURCES
A. References
1. Textbook pages Fundamentals in ABM pp. 142-146
B. Other Learning Resources Laptop and Meta Strips
IV. PROCEDURES
A. Presenting the new lesson
Meta strips under the tables of the students and explain briefly of
the distinctive Current Asset and Non-Current Asset:
Current Assets
1. Cash
2. Accounts Receivables
3. Short Term Investments
4. Notes Recievables
5. Inventories
6. Prepayments
Non-current Assets
1. Investments
2. Fixed Assets
3. Intangible Assets
4. Other Assets
C. Presenting examples/instances
of the new lesson.
Discussion of the following concepts through powerpoint:
 City Traders: Statement of financial position as at 30 June
2005
H. Making generalizations and
abstractions about the lesson
(allow the student to create the ideas, analysis, and definition to
the different elements of SFP)
V. Evaluating Learning Give a short quiz (in the quiz notebook)
Classify the statement of financial position – in narrative form
City Traders: Statement of financial position as at 30 June 2005
VI. Assignment The teacher instructs the students to get the assignment notebook
and copy the direction.
Prepare the SFP of your own business as Sole Proprietorship.
Preparedby:
RUEL H. NACION
Subject Teacher
NOTED BY:
MARGARITA V. TAPAYAN
SchoolPrincipal
Abm fabm12 ia-b-1

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Abm fabm12 ia-b-1

  • 1. Republic of the Philippines Department of Education Region VIII (Eastern Visayas) Division of Leyte CONCEPCION NATIONAL HIGH SCHOOL Concepcion, Hilongos, Leyte DAILY LESSON PLAN Teacher Ruel H. Nacion Grade Level Grade 12 Teaching Date July 12, 2019 Learning Area Fundamentals in ABM 2 Teaching Time GRADE 12 Archimedes10:50-11:50 GRADE 12 Pyhtagoras 3:00-4:00 Quarter First I. OBJECTIVES A. Content Standards The learners demonstrate an understanding of accounts titles under assets, liabilities and capital accounts of the Statement of Financial Position. B. Performance Standards The Learners shall be able to solve and problems that require preparation of an SFP for a single proprietorship with proper classification of accounts as current and noncurrent using the report form and the account form. C. Learning Competencies/Objectives (Write the LC code for each) Identify the elements of the SFP and describe each. ABM_FABM12-Ia-b-1 II. CONTENT Statement of Financial Positions III. LEARNING RESOURCES A. References 1. Textbook pages Fundamentals in ABM pp. 142-146 B. Other Learning Resources Laptop and Meta Strips IV. PROCEDURES A. Presenting the new lesson Meta strips under the tables of the students and explain briefly of the distinctive Current Asset and Non-Current Asset: Current Assets 1. Cash 2. Accounts Receivables 3. Short Term Investments 4. Notes Recievables 5. Inventories 6. Prepayments Non-current Assets 1. Investments 2. Fixed Assets 3. Intangible Assets 4. Other Assets
  • 2. C. Presenting examples/instances of the new lesson. Discussion of the following concepts through powerpoint:  City Traders: Statement of financial position as at 30 June 2005 H. Making generalizations and abstractions about the lesson (allow the student to create the ideas, analysis, and definition to the different elements of SFP) V. Evaluating Learning Give a short quiz (in the quiz notebook) Classify the statement of financial position – in narrative form City Traders: Statement of financial position as at 30 June 2005 VI. Assignment The teacher instructs the students to get the assignment notebook and copy the direction. Prepare the SFP of your own business as Sole Proprietorship. Preparedby: RUEL H. NACION Subject Teacher NOTED BY: MARGARITA V. TAPAYAN SchoolPrincipal