School DBPMCF Grade Level 12

DAILY
Subject Teacher MS. MA. KATRINA B. Learning Area Fundamentals of ABM 2
LESSON
BUSA
LOG
Date of Teaching Aug. 5, 2024 (Mon) –F2F Quarter 1 (1st Sem, SY 2024-
2025)

Strand and Section 8:00 – 9:00 am 9:00 – 10:00 am

12 ABM A 12 ABM B

I. OBJECTIVES
A. Content Standard The learners demonstrate an understanding of the types of bank accounts, basic
transactions, and documents related to bank deposits and withdrawal.
B. Performance Standards The learners shall be able to share a sample of bank account and documents in class
and discuss their use and importance.
C. Learning Competencies Given several activities the learners are expected to do the following with 80%
profiency:
 Identify the types of bank accounts normally maintained by a business.
 Differentiate a savings account from a current or checking account.
 Value the importance of having a bank account.
 Prepare bank deposit and withdrawal slips.

D. Specific Learning Outcome/s

II. CONTENT The Bank Account
III. LEARNING RESOURCES
1. References 
Accountancy, Business and Management Curriculum Guide pages 3 – 6

Fundamentals of Accountancy, Business, and Management 2
(Learning Materials)
2. Materials Sample image, marker, Powerpoint, Manila paper, chalk.
IV. PROCEDURES: INQUIRY – BASED APPROACH & EXPLICIT TEACHING
A. Reviewing previous lessons or Teacher’s Activity Learner’s Response
Presenting the New Lesson Just a short recap of the discussion we had Ma’am we discuss about the two books of
(ENGAGE) last meeting, anybody from the class who accounting and be able to identify and
can do the recap? differentiate the functions of the two
Yes, Maria. books of accounting.

Very well said Maria.

Alright my dear class, I have here a picture

and I want you to tell anything about the Yes, Ma’am.
picture. Is that clear class?

B. Establishing a Purpose for the Teacher’s Activity Learner’s Response

Lesson What can you say about the picture? Ma’am the picture is about a check , bank
(ENGAGE) Yes, Dylan. forms and passbook.

Very good Dylan.

Do you know the uses of it class?

No, Ma’am.
Them that would be our lesson for today.
C. Presenting Examples/ Teacher’s Activity Learner’s Response

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Instances of the new Lesson Now class, our lesson for today is all about
(ENGAGE / I DO IT) Bank Accounts. Ma’am the two types of bank accounts are
There are two types of bank accounts, savings account and the current or
who can give me the two types of bank checking account.
account?
Yes, Elf.

Very Good Elf.

So, what is Savings account? Ma’am savings account where the

business deposits money in the bank for
Anyone? Yes Jennie. safekeeping. It earns a minimal interest
and have a minimum balance
Very good Jennie, and these savings requirement.
accounts are linked with passbook and
ATM cards which I have shown you earlier.

Who can define Passbook and ATM cards? Passbook can be defined as a booklet used
Volunteer? Yes, Angel. to record bank transactions on a saving
accounts. While ATM cards are used to
Very well said. Angel. Class this ATM cards making transactions in Automated Teller
also can be used as debit card where you Machine.
can used to make payment in various
establishment.

How about the Current or Checking

Account? Yes, Bell. Ma’am current or checking account is like
a savings account with an added feature
Very good Bell. Like with savings account, wherein the depositor can issue bank
checking account do have also passbook checks.
and ATM cards. Bank check as an
acceptable form of payment allows
depositors to pay large sums using one
sheet of paper instead of carrying
currencies. Is it clear class?

Now let’s move to the different bank

forms. Every bank has a corresponding Yes, Ma’am.
bank form for almost every transaction,
but we will limit only with deposit slip,
withdrawal slip and bank check.
Moreover, we will only look at the basic
format of these forms.

What are deposits slip? Yes, Primo?

Ma’am deposit slip are documents for the
Very good Primo. (the teacher will show deposit transaction at the bank.
an example of Deposit slips and discuss
the parts of it)

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Now let us come with withdrawal slip,
what is withdrawal slip? Yes Purple.
Ma’am withdrawal slip are documents of
withdrawal from a passbook.
Very good Purple. (the teacher will show
an example of Deposit slips and discuss
the parts of it)

D. Developing Master Alright class, I will divide you into five

(ENGAGE / YOU DO IT) groups and its group will choose its leader.
I want you to fill up these bank forms and
the group who will finish it quickly will be
declared the winner. Few reminders only
class, every member should cooperate
with its leader, don’t be noisy and observe
sportsmanship. This activity will last only
for 10 minutes. Is that clear class? Yes, Ma’am.

(The teacher will post the business (The learners will now perform the task.)
transactions of DEF company.)

E. Practical Application Class is it important to open an account at Yes Ma’am, It is very important or helpful
(ELABORATE / YOU DO IT) the bank? Then why? Yes Drew. especially if we have a business. Aside
from the interest that the bank offers to
Very good Drew. its depositor, it is also convenient in every
business transaction when we use a check.
F. Generalization / Abstraction Alright class, what are the two types of Ma’am, the two types of accounts are
(ELABORATE / YOU DO IT) accounts and its difference? Yes Bea. saving account and current account. The
difference of the two is that current
accounts have an added feature, the used
of bank checks.
G. Evaluating Learning Alright class, please get ½ sheet of paper
(EVALUATE / YOU DO IT) lengthwise and answer the following
question.
I. Explain briefly the following
question.

1. What is passbook?
2. What is ATM Card?
3. Differentiate savings account
from current account? Yes Ma’am.

II. Filled-up withdrawal slip and

deposit slip in the given
transaction.

1. Lifestyle Variety shoppe

made two deposits last

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February 19, 2021 in its
BDO current account with
account number
6493049567210. A cash
deposits amounting to
10,000.00 composed of 10
pieces of 1,000.00 pesos
bill, then a check deposit
amounting to 125,000.00
composed of two check
issued by BDO and
Chinabank.
2. Lifestyle Variety Shoppe
withdraw from its savings
account
(SA#000223578633) at
BDO.

H. Assignments Alright class, for your assignment bring an

example of a bank check. Print it in a A4
size of bond paper. Is that clear class? Yes Ma’am.

That’s all for today class, please stand up,

pick up the pieces of papers under your
chair. See you next meeting.

Goodbye class. Goodbye Ma’am.

I. REMARKS Remarks to the Previous Lesson
Remarks to the Present Lesson
VI. REFLECTION
A. Content Integration Accounting
B. Assessment Tool Formative Summative
Before Lesson: Question and
Answer/Review
Lesson Proper: Simple Drill
After Lesson: Short quiz
C. Lesson Orientation Learner-Centered H.O.T.S
Hands-on Activities Positive Discipline
Differentiated Instruction Developmentally Sequenced
Teaching-Learning Process
Others:
D. Interactive Technique/s Simple Drill, Analysis of Business Transaction, Individual Output
E. Annotation/s This lesson is an introduction to Basic Documents and Transactions Related to Bank
Deposits. The use of Illustrative transactions in Part D of the Procedures enables the
students to perform a guided simple act of formulating the business transaction.

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Prepared by: Checked by: Date Checked:
` B. BUSA
MA. KATRINA MS. GENARA PEROL
Subject Teacher ____________________
Subject Head, English and ABM

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