School La Paz National High School Grade Level 12 Week No.

13
Fundamentals of
Teacher RAQUEL D. LUZUNG Learning Area Accountancy, Business and
DAILY LESSON PLAN Management 2

Teaching Date November 28-30 Quarter 2nd

December 1-2 2022
MONDAY( 28 ) TUESDAY( 29 ) WEDNESDAY( 30 ) THURSDAY( 01 ) FRIDAY ( 02 )

I. OBJECTIVES
The learners demonstrate an
A. Content Standard understanding of…
the sound principles of taxation, its purpose, and preparation of forms and payment of taxes
The learners are able to…
B. Performance Standard
accomplish the BIR (Bureau of Internal Revenue) forms
C. Learning Competency/Objective
The learner…define income and business taxation and its principles and processes (ABM_FABM12-IIh-j15 )
II. CONTENT INCOME AND BUSINESS TAXATION
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials page

3. Textbook pages Fundamentals of Accountancy, Business and Management 2, Florendo, Joselito J., First Edition; Fundamentals of Accountancy, Business and Management 2 by
Josefina Beticon, James Christopher Domingo, Fermin Yabut and Ma. Gina Manaligod
4. Additional Materials from Resources (LR) Learning
Portal Use powerpoint in presenting the lesson with the aid of chalkboard.

B. Other Learning Resources

IV. PROCEDURE
A. Reviewing previous lesson or presenting the new lesson Review the net effects The learners will receive their The learners will receive Recalling past lessons. Ask the Recalling past lessons. Ask the
of each account on the group works from yesterday’s their group works from students regarding their students regarding their
Statement of Financial lesson on accounting cycle. yesterday’s lesson on assignments on Horizontal and assignments on Horizontal and
Position (Assets, Evaluation and question and accounting cycle. Vertical Analyses. Vertical Analyses including
Liabilities and Equity) answer portion will be conducted Evaluation and question liquidity ratios.
and answer portion will
by this time. be conducted by this
time.
STIR THE TEAMS.Students are
Ask the students: What assigned to teams and each student
is double-entry system The learners will be Motivation: Family Feud. The in the team has a number (1 to 4).
in accounting? What is The learners will be asked to asked to identify the class will be divided into two (4) Teams discuss and solve the given
the accounting problem the group’s answers to the
identify the different FS thru different FS thru teams with 6 members each.
B. Establishing a purpose for the lesson equation? given problem, when all teams are
recitation. The following are the recitation. The following The teams will be instructed by
done they give a signal. The
FS: SCI, SFP, SCE, CFS & Notes are the FS: SCI, SFP, the teacher as the mechanics will teacher calls a number from (1 to
How the two systems to Financial Statements. SCE, CFS & Notes to be given and flashed on the 4) and the students with that
can do a lot to a Financial Statements. monitor. number rotate on the next group to
business? share their team’s answer with
their new team.
Review the accounting
steps and have the
students answer the
Presents the other analysis which
different exercises Using a picture analysis,
Using a picture analysis, the is the Ratio analysis by
flashed on the monitor the learners will analyze
C. Presenting examples/instances of the new lesson learners will analyze the picture demonstrating how the Presents other ratios under
in terms of what the picture that will be
that will be flashed by the teacher traditional rice cake works for a liquidity ratios.
account is affected and flashed by the teacher in
in monitor. fraction considering a numerator
what these account monitor.
and a denominator.
titles should be
belonged in any
element.
Discuss the horizontal
and vertical analysis and
Discuss the horizontal and vertical
Discuss the accounting define the other
analysis and define the other
process with the techniques in financial Discuss the different financial
D. Discussing new concepts and practicing new skills #1 techniques in financial analysis Continue the discussion on other
double entry analysis such as ratio ratios: Liquidity, Solvency and
such as ratio analysis, trend liquidity ratios.
bookkeeping and analysis, trend Profitability/Stability ratios.
percentage analysis and common-
accounting equation. percentage analysis and
size statement analysis.
common-size statement
analysis.
Discuss how the
Discuss general
Discuss how the horizontal and horizontal and vertical
journal and other Focus the discussion on
E. Discussing new concepts and practicing new skills #2 vertical analyses are computed and analyses are computed Interactive discussion with
forms necessary to Liquidity ratios since the time
how they are evaluated (analyzed) and how they are problem solving.
complete the allotted (1 hour) I not sufficient.
based on computed data. evaluated (analyzed)
accounting cycle.
based on computed data.
F. Developing Mastery (Leads to Formative Assessment 3) The learners will be Do more drills and exercises. Do more drills and STIR THE TEAMS. Ask the learners to choose their
asked to do some exercises. partners to solve the different
exercises from their Students are assigned to teams exercises.
textbooks for further and each student in the team has
a number (1 to 4). Teams discuss
and solve the given problem the
group’s answers to the given
problem, when all teams are
learning done they give a signal. The
teacher calls a number from (1 to
4) and the students with that
number rotate on the next group
to share their team’s answer with
their new team.
When the debit and How these techniques of big help How these techniques of Ask the students to write down Ask the students to write down
credit columns of the to internal and external users of the big help to internal and their insights about what has their insights about what has
trial balance have company? external users of the been discussed and how are they been discussed and how are they
arrived with balanced company? going to apply it to their day-to- going to apply it to their day-to-
G. Finding Practical application of concepts and skills in
amounts, is this an How these techniques can help the day living. day living.
daily living indicator that you have students realize their spending at How these techniques
the correct balances? school? can help the students
Why or Why not? realize their spending at
school?
LUCK OF THE DRAW.

All students’ names are put into

H. Making generalizations and abstractions about the Let the learners The learners will be asked what The learners will be a container. The student’s is Ask the students about their
lesson generalize the topic their insights on the topic asked what their insights drawn at random from the analyses on the problems they
discussed. discussed. on the topic discussed. container. The student whose have solved.
name was drawn is required to
present 3-5 minutes what has
been learned for the day.
By partner, prepare the
accounting
cycle/process for BSS
They will answer SHORT QUIZ. The students will SHORT QUIZ. The students will
I. Evaluating learning Spa for the month They will answer drills/exercises.
drills/exercises. answer the short quiz. answer the short quiz.
ended August 31,
2017. Submit on
before 10:50am today.
HOMEWORK HOMEWORK
Make an advance Assignment on the
Assignment on the horizontal and
J. Additional activities for application or remediation reading on pages 104 horizontal and vertical Identify the formulas to be used Identify the formulas to be used
vertical analyses on notebooks.
to 123. analyses on notebooks. for other financial ratios such as for other financial ratios such as
Profitability and Solvency Profitability and Solvency
V. REMARKS
VI. REFLECTION

A. No. of Learners who earned 80% in the evaluation

B. No. of Learners who require additional activities for

remediation who scored below 80%

C. Did the remedial lessons work? No. of learners who

caught up with the lesson

D. No. of Learners who continue to require remediation

E. Which of my teaching strategies worked well? Why did
these work?
F. What difficulties did I encountered which my Principal
or Supervisor can help me solve?
G. What Innovation or localized materials did I
use/discover which I wish to share with other teachers?

Prepared by: Reviewed & Checked: Noted:

RAQUEL D. LUZUNG JUANA CONCEPCION B. RAZON ALEXANDER R. AMIGO

Subject Teacher School Assistant Principal School Principal