GRADES 11 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.

Grade Level Grade 11

Teaching Dates and Time WEEK 8: JANUARY 7 - 11, 2019 Quarter 3rd
ABM11a: Tuesday 1:00PM – 3:00PM
Thursday 1:00PM – 3:00PM

TUESDAY THURSDAY
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the two major types of books of accounts:
1. journal
2. ledger
B. Performance Standards 1. The learners differentiate a journal from a ledger and identify the types of journals and ledgers.
C. Learning The learners identify the uses of the two books of accounts. ABM_FABM11-IIIf-22 The learners illustrate the format of a general and subsidiary ledger.
Competency/Objectives The learners illustrate the format of a general and special journal. ABM_FABM11-IIIf-23 ABM_FABM11-IIIf-24
Write the LC code for each.
II. CONTENT Books of Accounts
III. LEARNING RESOURCES Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References
1. Teacher’s Guide pages Pages 65-79 Pages 65-79
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
B. Other Learning Resources https://www.accountingtools.com/general-journal https://www.accountingtools.com/definition-general-ledger
IV. PROCEDURES
A. REVIEW ACTIVITY: Review previous lesson about the Types of Major Accounts. Review previous lesson about general and subsidiary journals
Reviewing previous lesson or relating
previous to present lesson
B. SPRINGBOARD/MOTIVATION: Ask the learner about the definition of Accounting from Weygandt.et.al.
Establishing a purpose for the new “Accounting is the process of IDENTIFYING, RECORDING, and COMMUNICATING economic
lesson
events of an organization to interested users.”
Ask the learners, “from the definition, where do we record the transactions that we have
identified? What are the tools that we use to document these transactions?
C. ANALYSIS: Show sheets of a journal and ledger pad.
Presenting examples/instances of the
new lesson
D. DISCUSSION: 1. Identify the uses of the two books of accounts (journal and ledger) to record business 1. Discuss the use of general and subsidiary ledgers to record business
Discussing new concepts and transactions. transactions.
practicing new skills # 1
2. Explain the use of general and special journals to record business transactions.
E. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
F. DEVELOPING MASTERY: Let the students answer the Practice found in TG pg.76-77. Individual Activity:
Leads to Formative Assessment #3 Using the materials that the students brought, prepare the correct format of the
following:
1. General Journal
2. Cash Receipts Journal
3. Cash Disbursements Journal
4. Sales Journal
5. Purchase Journal
6. General Ledger
7. Subsidiary Ledger
G. ABSTRACTION: Summarize the use of general and special journals in recording business transactions. Summarize the use of general and subsidiary ledgers in recording business
Making generalizations &/or transactions.
abstractions about the lesson
H. APPLICATION:
Finding practical application of
concepts and skills in daily living
I. EVALUATION: Let the students answer a short Quiz found in TG pg.79. Let the students answer a short Quiz from
Evaluating/assessing learning http://www.accountancyknowledge.com/wp_quiz/books-account-1-10/
J. AGREEMENT: Assignment: Assignment:
Additional activities for application or Require the students to bring the following for the next meeting. On their assignment notebook copy the following business transactions and record
remediation
1. 7 sheets of short bond paper it to its appropriate journal.
2. Ruler
3. Pencil
1. REMARKS
2. REFLECTION
A. No. of learners who earned ABM – 19/19 ABM – 19/19
80% in the evaluation
B. No. of learners who require n/a n/a
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons n/a n/a
work? No. of learners who
have caught up with the
lesson
D. No. of learners who continue n/a n/a
to require remediation
E. Which of my teaching Interactive Discussion that engage students in finding ways for them to interact with the content, the instructor, and their classmates.
strategies worked well? Why Demonstration that helps students to understand the step-by-step process required in the lesson.
did these work? Individual Work/Activity that helps to examine student’s abilities, skills and personality traits through different exercises.
F. What difficulties did I n/a n/a
encounter which my principal
or supervisor can help me
solve?
G. What innovation or localized n/a n/a
materials did I use/discover
which I wish to share with
other teachers?

PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:

__________________________ January 4, 2019 _________________________ __________________________