BAYBAYINSENIOR HIGH SCHOOL
11
MRS. MARIANNE M. CUSTODIO
Fundamentals o ABM1
!UNE "#$%&' "&1() MTTHF 1&*+,$11*+, A.M.
1
Session 1
Session 2
Session !
Session "
Session #
O)*ectives mst )e met over the +ee, and connected to the crriclm standards$ To meet the o)*ectives- necessar. /rocedres mst )e 0ollo+ed and i 0 needed- additional lessons- eercises and remedial activities ma. )e done 0or develo/ing content ,no+ledge and com/etencies$ These are assessed sing ormative Assessment strategies$ (aling o)*ectives s//ort the learning o0 content and com/etencies and ena)le children to 0ind signi0icance and *o. in learning the lessons$ 3ee,l. o)*ectives shall )e derived 0rom the crriclm gides$
The de0inition- natre- 0nction- and histor. o0 acconting Cite specifc examples in which accounng is used in making business decisions. Defne accounng ABM_FABM11!a1 ABM_FABM11!a1
C. 63rite the L' code 0or each7
Descri)e the natre o0 Acconting A%89A%811:Ia:2 A%89A%811:Ia:2
E/lain the 0nctions o0 acconting in )siness A%89A%811:Ia:!
Narrate the histor.5origin o0 acconting A%89A%811:Ia:" A%89A%811:Ia:"
'ontent is +hat the lesson is all a)ot$ It /ertains to the s)*ect matter that the teacher aims to teach in the 'G- the content can )e tac,led in a +ee, or t+o$
The de0inition- natre- 0nction- and histor. o0 acconting List the materials to )e sed in di00erent da.s$ (aried sorces o0 materials sstain children
Basic Accounng Made "as#$ "as#$ %.& Ballada$ page 1'
Cu((iculum )uide ABM_FABM11!a1
Basic Accounng Made "as#$ %.& Ballada$ page 1'
A%89A%811:Ia:2 A%89A%811:Ia:2
Basic Accounng Made "as#$ %.& Ballada$ page 1'
Basic Accounng Made "as#$ %.& Ballada$ page 1'
A%89A%811:Ia:! A%89A%811:Ia:!
A%89A%811:Ia:" A%89A%811:Ia:"
These ste/s shold )e done across the +ee,$ S/read ot the activities a//ro/riatel. so that stdents +ill learn +ell$ Al+a.s )e gided ). demonstration o0 learning ). the stdents +hich .o can in0er 0rom 0ormative assessment activities$ Sstain learning s.stematicall. ). /roviding stdents +ith mlti/le +a.s to learn ne+ things- /ractice their learning- >estion their learning /rocesses- and dra+ conclsions a)ot +hat the. learned in relation to their li0e e/eriences and /revios ,no+ledge- indicate the time allotment 0or each ste/$ )(eengs A*endance Ask the students i+ the# ha,e knowledge on accounng
Ask the students i+ thei( +amilies a(e (unning a business ente(p(ise and en cou(age them to sha(e thei( expe(ience o( knowledge about basic business ac,ies.
)(eengs A*endance Defne accounng
Gro/ the stdents into 0ive gro/s and have a dra+ lot a)ot acconting natre$ 1$ as a /rocess 2$as an art !$ as a means not an end "$deals +ith 0inancial in0ormation and transactions #$ as an in0ormation s.stem and let
)(eengs A*endance %hat a(e the natu(es o+ accounng-
)(eengs A*endance "xplain the +uncons o+ accounng
Gro/ the stdents into 0ive gro/s and as, them to enmerate the )ene0its o0 acconting$
As, the stdents to share their ,no+n histor. o0 something$
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Session 1 Discuss the concept o+ accounng and its (ole to business.
Deli,e( the defnions o+ accounng b# FA$ F/B$ AAA and A!C0A
Session 2 them e/lain each o0 the natre$ Site some eam/les o0 +h. acconting is 1$ a /rocess 2$ an art !$ a mean not an end "$dealing +ith 0inancial in0ormation and transactions #$an in0ormation s.stem and let them e/lain each o0 the natre$ Discss the natre o0 acconting$ 1$ as a /rocess 2$as an art !$ as a means not an end "$deals +ith 0inancial in0ormation and transactions #$ as an in0ormation s.stem and let them e/lain each o0 the natre$
Session !
Session "
Anal.?e and discss the )ene0its o0 acconting given ). the stdents$
Is an.one ,no+s or had an idea on +here and +hen acconting originate@ E/lain that even acconting has a histor. and its alread. /resent even at the 0irst civili?ation$
Discss the o)*ectives o0 Acconting
Discss the histor. o0 Acconting and +ho is ra Lca 4aciolli
Let the stdents accont on +here the. sall. /t their dail. allo+ance and share it to class$
3h. do .o thin, +e need to )e a+are o0 the histor. o0 acconting )e0ore +e move 0or+ard to the )asic conce/ts o0 acconting@
Are .o )eing as,ed ). .or /arents i0 +here did .o /t .or allo+ance 0or that da.@ 3ill .o contine s/ending still that +a. or +ill .o change .or s/ending@ Is it im/ortant 0or .o to /ro/erl. accont .or allo+ance@ Enmerate and e/lain the 0nction o0 acconting in )siness
3hat do .o thin, are the most im/ortant /ar t o0 the histor. o0 acconting@ 3ho are the most in0lential and has a greater contri)tion on the advancement o0 acconting@
Session #
6Leads to ormative Assessment !7 nowing what accounng is$ a(e #ou p(accing al(ead# accounng in #ou( own allowance though #ou a(e not awa(e that it is al(ead# accounng-
!n #ou( own wo(ds$ what is accounng-
Mulple Choices. 1. %hich o+ the +ollowing is an app(op(iate defnion o+ accounnga2 A means o+ (eco(ding t(ansacons and keeping (eco(ds b2 "lec t(o nic co llecon $
In dealing +ith .or dail. allo+ances and +ith .or )siness or home )dgeting- ho+ can acconting )e a /rocess- an art- means not an end- and an in0ormation s.stem@ 3hat are the natres o0 acconting@
Determine the natre o0 acconting that is sho+n in the 0ollo+ing statement$ 1.
The users then take their own decisions on the basis of such information. So, it can be said that mere
Gro/ the stdents into 0ive$ And as, them to narrate the histor. o0 acconting R)ricsB 'ontentB #C 4resentationB#C 4age o0
Session 1
Session 2
o(gani3aon$ and communicaon o+ ,ast amounts o+ in+o(maon c2 4 he i nt e(c on ne cte d n et wo (k o+ subs#stems necessa(# to ope(ate a business d2 4he measu(ement$ p(ocessing$ and communicaon o+ fnancial in+o(maon about idenfable economic ent# 5. %hich accounng p(ocess is the (ecognion o( non(ecognion o+ business ac,ies as accountable e,entsa2 Communicang b2 !den+#ing c2 Measu(ing d2 /eco(ding 6. Accounng is a se(,ice ac,it#. !ts +uncon is to p(o,ide a2 7u alita,e in+o (maon b2 7 uan t a ,e a nd 8 ua li ta ,e in+o(maon c2 7u anta,e in+o(maon d2 9one o+ the abo,e '. 4he communicaon phase o+ accounng is accomplished b# a2 0(ocessing data b2 /eco(ding data c2 /e po ( ng t o d ec isi on ma ke (s d2 to(ing data :. 4he measu(ement phase o+ accounng is accomplished b# a2 0(ocessing data b2 /eco(ding data c2 /e po ( ng t o d ec isi on ma ke (s d2 to(ing data
keeping of accounts can be the primary objective of any person or entity. 2. Accounting is recognized and characterized as a storehouse of information. 3. t fo!!ows some definite steps !ike co!!ection of data recording, c!assification, summarization, fina!ization and reporting. ". t does not dea! with non#monetary information of non#financia! aspect $. Accounting is a systematic method consisting of definite techni%ues and its proper app!ication re%uires app!ied ski!! and e&pertise.
8a,e a research on the on the natre o0 acconting$
8a,e a research on the 0nctions o0 acconting in )siness
Session !
8a,e a research on the histor. o0 acconting
Session "
Session #
8a,e a research on the )ranches o0 acconting$
Re0lect on .or teaching and assess .orsel0 as a teacher$ Thin, a)ot .or stdents< /rogress this +ee,$ 3hat +or,s@ 3hat else needs to )e done to hel/ the stdents learn@ Identi0. +hat hel/ .or instrctional s/ervisors can /rovide
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Session 1
Session 2
Session !
Session "
Session #
0or .o so +hen .o meet them- .o can as, them relevant >estions$
A$ No$ o0 learners +ho earned FC in the evalation$ %$ No$ o0 learners +ho re>ire additional activities 0or remediation +ho scored )elo+ FC '$ Did the remedial lesson +or,@ No$ o0 learners +ho have caght / +ith the lesson$ D$ No$ o0 learners +ho contine to re>ire remediation E$ 3hich o0 m. teaching strategies +or,ed +ell@ 3h. did these +or,@ $ 3hat di00iclties did I enconter +hich m. /rinci/al or s/ervisor can hel/ me solve@ G$ 3hat innovation or locali?ed materials did I se5 discover +hich I +ish to share +ith other teachers@
Prepared by:
MARIANNE M. CUSTODIO Teacher III
Noted:
JOHN PHOL A. COMIA Master Teacher I
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