DAILY School Jacinto Montilla Memorial National High School Grade Level 12

LESSON Quarter 1
PLAN
Teacher Ms. Cherry Faith A. Tulmo SHS Track ABM
Inclusive Dates September 26 – 30, 2022 Duration
SENIOR HIGH SCHOOL Topic Statement of Comprehensive Income Scheduled
Time

DAY 1 DAY 2 DAY 3 DAY 4

I. OBJECTIVES
A. Content Standard The learner demonstrates an understanding of the service income and operating expenses of a service business as well as
sales, contra sales, purchases, contra purchase 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 The learner shall be able to solve exercises and problems that require preparation of SCI for a service business and a
Standards merchandising business.
C. Learning Identify the elements of Prepare an SCI for a service Prepare an SCI for a
Competencies/Objecti the SCI and describe each business using the single- merchandising
ves of them for a service step approach. business using the
business and a ABM_FABM12-Ic-d-6 multi-step approach.
merchandising business. ABM_FABM12-Ic-d-7
ABM_FABM12-Ic-d-5

II. CONTENT
One of the Financial Statements (FS) that serves as an output of the accounting process is the Statement of Comprehensive Income (SCI). This is also
known as the Income Statement. As mentioned in the previous lesson that financial statement is a set of interconnected reports. SCI is the first
financial report being prepared. This statement contains the result of operations of the business for a specific period and its bottom line is the net
CONCEPT income. The Basic elements of Income Statement are Income or Revenue and Expenses. We can identify if the business performs well in that period if
we can get the Net Income or net loss. The formula is Revenue minus Expenses equals Net Income or net Loss. The income statement can differ with
the types of business the company operates. It can be service, merchandising or manufacturing company.
III. LEARNING List of materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in learning. Ensure that there is a
mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.
RESOURCES
A. References
1. Teacher’s Guide https://r6deped1my.sharepoint.com/:b:/g/personal/cherryfaith_tulmo_r61_deped_gov_ph/
EVZVkeDHMTZHgySNALBoBpsBDOPWYfiTMVWBCFe54L2aHA?e=pj2poc
pages
2. Learners’ Materials
pages
3. Textbook pages
4. Additional Learning Module: Learning Module: Learning Module:
Materials from Fundamentals of Fundamentals of Fundamentals of
Learning Resources Accounting, Business, and Accounting, Business, and Accounting, Business,
Portals Management 2 Management 2 and Management 2
Quarter 1 – Module 2 Quarter 1 – Module 2 Quarter 1 – Module 2
B. Other Learning Fundamental Accounting Principles, John Wild, 24th Edition
Resources
These steps should be done across the week. Spread out the activities appropriately so the students will learn well. Always be guided by demonstration
of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by providing students with
IV. PROCEDURES multiple ways to learn new things, practice their learning, question their learning processes, and draw conclusions about what they learned in
relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
 REVIEW What is a Statement of What are the 2 major forms What are the three
Financial Position? of literature? most important
What is genre? period in the
What are Literary elements? Philippine Literature?
What do you mean by the
term “Traditions”?
 MOTIVATION What’s on your Mind: As Let them view a video clip Have you ever
a result of colonization, It about the different period of wondered why we
is common in almost all colonization in the often encounter the
countries who Philippines. term “Native Filipino”
experienced oppression Ask the students what their when we hit the
and inequality to reflect thought are after watching search engine about
their experiences in the video clip. our ancestors?
literature. If social
already existed from pre-
colonial period up to
Marcos time and you
lived in each era, what
would be your social
media status in each
period of history? Post
your status in each
period.
LESSON PROPER
ACTIVITY PROPER Group students into 5 Group students into 5 Let them answer by
groups. Distribute groups. Distribute Activity group on the activities
Activity Sheets. Give them Sheets. Give them 5 minutes found on page 12-13
5 minutes to answer the to answer the questions and
questions and report to report to the class
the class.
ANALYSIS Process students’ Process students’ answers. Process students
answers. answers
ABSTRACTION What is literature? Why is it important to learn Based on the given
What are the various about the pre-colonial selection, what are
genres, forms, elements literature of the Philippines? some foreign
of literature? How does literature during influences that the
the Spanish era differ from Filipinos inherit from
the literature during the various colonizers?
pre-colonial era?
Let the students answer
APPLICATION As a student, why is it Which era do you think has Summarize what you
What I Can Do page 15
important to learn been able to exert its have learned and
literature in the influences the most now appreciated from the
Philippines? adays and why? lesson in one
paragraph. Tell how
this new knowledge
can be applied to real-
life situations.
Identify to which type or Identify the literary theme Let the students answer
genre each literary work to the exact period when it Assessment on pages 16-
V. ASSESSMENT belongs. was written. 17
1. Biag ni Lam – ang 1. Sense of nationalism;
2. Noli Me Tangere oppression
3. What is an 2. Heroic deeds; nature;
Educated Filipino supernatural
4. Footnote to youth 3. Morality; religion
5. How the World 4. Poverty; injustice;
Began activism; social
issues
5. Longing for
independence; social
justice and
consciousness
VI. ASSIGNMENT What are the three most
important periods in the
Philippine Literature?