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DAILY LESSON LOG
School Teacher Teaching Week
ASIA SOURCE iCOLLEGE MS. MELLISA MAGHIRANG, MR. KRISTOFFER IAN BARREDO WEEK 2
MONDAY
Time: Date I. OBJECTIVES
TUESDAY
Grade Level Learning Area Quarter
WEDNESDAY
11 FABM 1 3RD-4TH QUARTER
THURSDAY
FRIDAY
IBRANCHES OF ACCOUNTING and USERS OF ACCOUNTING INFORMATION
A. Content Standards
B. Performance Standards
C. Learning Competencies/ Objectives
II. CONTENT
The learners demonstrate an understanding of the varied branches and areas of accounting, particularly; financial accounting, management accounting, government accounting, auditing, tax accounting, cost accounting, accounting education and accounting research The learners demonstrate an understanding of the external and internal users of financial information The learners shall be able to… 1. make a list of business within the community on the types of accounting services they require 2. solve exercises in the identification of the branches of accounting described through the types of services rendered 3. solve exercises and problems on the identification of users of information, type of decisions to be made, and type of information needed by the users 4. cite users of financial information and identify whether they are external or internal users The learners… 1. differentiate the branches of accounting 2. explain the kind/type of services rendered in each of these branches 3. define external users and gives examples 4. define internal users and give examples 5. identify the type of decisions made by each group of users 6. describe the type of information needed by each group of users USERS OF ACCOUNTING USERS OF ACCOUNTING USERS OF ACCOUNTING BRANCHES OF ACCOUNTING BRANCHES OF ACCOUNTING INFORMATION INFORMATION INFORMATION
III. LEARNING RESOURCES A. References 1. Teacher’s Guide Pages 2. Learner’s Pages
Material
3. Textbook Pages 4. Additional Materials from Learning Resources B.
Other
Learning
https://drive.google.com/file/d/ 0B869YF0KEHr7dW04Xzd3UW RNZW8/view Teaching Guide for SHS FABM1 pages 7-11 Module
https://drive.google.com/file/d/ 0B869YF0KEHr7dW04Xzd3UW RNZW8/view Teaching Guide for SHS FABM1 pages 7-11 Module
https://drive.google.com/file/d/0B 869YF0KEHr7dW04Xzd3UWRNZ W8/view Teaching Guide for SHS FABM1 pages 12-19 Module
https://drive.google.com/file/d/0B 869YF0KEHr7dW04Xzd3UWRNZ W8/view Teaching Guide for SHS FABM1 pages 12-19 Module
https://drive.google.com/file/d/0B8 69YF0KEHr7dW04Xzd3UWRNZW8/ view Teaching Guide for SHS FABM1 pages 12-19 Module
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 12-22 LCD Monitor, Laptop, whiteboard and white board marker http://investopedia.com/terms/
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 12-22 LCD Monitor, Laptop, whiteboard and white board marker http://investopedia.com/terms/
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 36-46 LCD Monitor, Laptop, whiteboard and white board marker
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 36-46 LCD Monitor, Laptop, whiteboard and white board marker
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 36-46 LCD Monitor, Laptop, whiteboard and white board marker
Resources
a/audit.asp
a/audit.asp
IV. PROCEDURES A. Reviewing previous lesson or presenting the new lesson
B. Establishing a purpose for the lesson
Recap of the previous lesson and giving introduction to the new lesson. Introduce the ff. learning objectives: I will be able to differentiate the different branches of accounting I will be able to explain the types of services rendered on the different branches
C. Presenting examples/ instances of the new lesson
Ask; Draw a big tree with eight branches. Write the particular branch of accounting you are discussing on each branch. Label the root of the tree as ‘Accounting’
D. Discussing new concepts and practicing new skill #1
E. Discussing new concepts and practicing new skill #2
Teacher will discuss the different branches of accounting Teacher will explain the kind/type of services rendered in each of these branches
Teacher will demonstrate / explain the list of businesses within the community on the types of accounting services they require.
Continuation…
Continuation…
Continuation…
Continuation…
Continuation…
Recap of the previous lesson and giving introduction to the new lesson. Introduce the ff. learning objectives • I will be able to define external users of accounting information and give examples • I will be able to define internal users of accounting information and give examples • I will be able to identify the types of decisions made by each group of users • I will be able to identify the types of information needed by each group of users Ask; What business would you want to enter into. Possible Answers: buying and selling of cars, boutique, gasoline station, bakery Ask; If you are the owner, what do you want to know about the business? What possible decision can accounting support? Teacher will discuss the internal users and external users of accounting information Teacher will demonstrate the type of information needed by each group of users
Teacher will demonstrate / explain the identification of users of information The teacher will explain the types of decision to be made
Continuation…
Continuation…
Continuation…
Continuation…
Continuation…
Recap of the previous lesson and giving introduction to the new lesson. Introduce the ff. learning objectives • I will be able to define external users of accounting information and give examples • I will be able to define internal users of accounting information and give examples • I will be able to identify the types of decisions made by each group of users • I will be able to identify the types of information needed by each group of users Ask; What business would you want to enter into. Possible Answers: buying and selling of cars, boutique, gasoline station, bakery Ask; If you are the owner, what do you want to know about the business? What possible decision can accounting support? Teacher will discuss the internal users and external users of accounting information Teacher will demonstrate the type of information needed by each group of users
Teacher will demonstrate / explain the identification of users of information The teacher will explain the types of decision to be made
The teacher will explain on how to identify the branches of accounting through types of services rendered Boardwork Identify what branch of accounting renders this service
F. Developing Mastery
Continuation…
G. Finding practical applications of concepts & skills in daily living H. Making generalizations & abstractions about the lesson I. Evaluating Learning
Cite what branch of accounting do you want to focus on and why? Have students make a generalization about different branches of accounting QUIZ Teacher will give assignment for the next meeting.
J. Additional activities for application or remediation
Search the following. Users of Accounting Information
Continuation…
Continuation… Continuation…
Teacher will give assignment for the next meeting.
The teacher will discuss about the type of information needed by the users
The teacher will discuss about the type of information needed by the users
Boardwork Divide the class into two groups. Require them to act out internal and external users of accounting information. Give them five to ten minutes to meet and prepare for their presentation. Each group should be able to present the information needs of the different users and relate these information to their decisionmaking process. Cite “Are the officers of the Local Government Unit internal or external users? Why? Have students make a generalization about the different users of accounting information QUIZ Teacher will give assignment for the next meeting.
Boardwork Divide the class into two groups. Require them to act out internal and external users of accounting information. Give them five to ten minutes to meet and prepare for their presentation. Each group should be able to present the information needs of the different users and relate these information to their decision-making process.
Search the following. Forms of Business Organization
Continuation…
Cite “Are the officers of the Local Government Unit internal or external users? Why? Have students make a generalization about the different users of accounting information
Continuation…
Continuation… Continuation… Teacher will give assignment for the next meeting.
QUIZ Teacher will give assignment for the next meeting. Search the following. Forms of Business Organization
V. REMARKS VI. REFLECTION A. No. of learners who earned 80% in the evaluation
35
B. No. of learners who require additional activities for remediation who scored below 80% C. Did the remedial lesson work? No. of learners who caught up with the lesson
D.
No.
of
learners
who
35
35
34
35
0
0
0
0
0
0
0
0
0
0
0
0
continue to require remediation E. Which of my teaching strategies worked well? Why did these work? F. What difficulties did I encounter 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:
MELLISA A. MAGHIRANG _______________________ Teacher
KRISTOFFER IAN BARREDO _______________________ Teacher
Checked by:
Noted by:
_______________________
_______________________
SHS Coordinator
Academic Head
________________________ School Administrator
School Teacher Teaching Week
ASIA SOURCE iCOLLEGE MS. MELLISA MAGHIRANG, MR. KRISTOFFER IAN BARREDO WEEK 2
MONDAY
Time: Date I. OBJECTIVES
TUESDAY
Grade Level Learning Area Quarter
WEDNESDAY
11 FABM 1 3RD-4TH QUARTER
THURSDAY
FRIDAY
IBRANCHES OF ACCOUNTING and USERS OF ACCOUNTING INFORMATION
A. Content Standards
B. Performance Standards
C. Learning Competencies/ Objectives
II. CONTENT
The learners demonstrate an understanding of the varied branches and areas of accounting, particularly; financial accounting, management accounting, government accounting, auditing, tax accounting, cost accounting, accounting education and accounting research The learners demonstrate an understanding of the external and internal users of financial information The learners shall be able to… 1. make a list of business within the community on the types of accounting services they require 2. solve exercises in the identification of the branches of accounting described through the types of services rendered 3. solve exercises and problems on the identification of users of information, type of decisions to be made, and type of information needed by the users 4. cite users of financial information and identify whether they are external or internal users The learners… 1. differentiate the branches of accounting 2. explain the kind/type of services rendered in each of these branches 3. define external users and gives examples 4. define internal users and give examples 5. identify the type of decisions made by each group of users 6. describe the type of information needed by each group of users USERS OF ACCOUNTING USERS OF ACCOUNTING USERS OF ACCOUNTING BRANCHES OF ACCOUNTING BRANCHES OF ACCOUNTING INFORMATION INFORMATION INFORMATION
III. LEARNING RESOURCES A. References 1. Teacher’s Guide Pages 2. Learner’s Pages
Material
3. Textbook Pages 4. Additional Materials from Learning Resources B.
Other
Learning
https://drive.google.com/file/d/ 0B869YF0KEHr7dW04Xzd3UW RNZW8/view Teaching Guide for SHS FABM1 pages 7-11 Module
https://drive.google.com/file/d/ 0B869YF0KEHr7dW04Xzd3UW RNZW8/view Teaching Guide for SHS FABM1 pages 7-11 Module
https://drive.google.com/file/d/0B 869YF0KEHr7dW04Xzd3UWRNZ W8/view Teaching Guide for SHS FABM1 pages 12-19 Module
https://drive.google.com/file/d/0B 869YF0KEHr7dW04Xzd3UWRNZ W8/view Teaching Guide for SHS FABM1 pages 12-19 Module
https://drive.google.com/file/d/0B8 69YF0KEHr7dW04Xzd3UWRNZW8/ view Teaching Guide for SHS FABM1 pages 12-19 Module
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 12-22 LCD Monitor, Laptop, whiteboard and white board marker http://investopedia.com/terms/
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 12-22 LCD Monitor, Laptop, whiteboard and white board marker http://investopedia.com/terms/
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 36-46 LCD Monitor, Laptop, whiteboard and white board marker
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 36-46 LCD Monitor, Laptop, whiteboard and white board marker
FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 36-46 LCD Monitor, Laptop, whiteboard and white board marker
Resources
a/audit.asp
a/audit.asp
IV. PROCEDURES A. Reviewing previous lesson or presenting the new lesson
B. Establishing a purpose for the lesson
Recap of the previous lesson and giving introduction to the new lesson. Introduce the ff. learning objectives: I will be able to differentiate the different branches of accounting I will be able to explain the types of services rendered on the different branches
C. Presenting examples/ instances of the new lesson
Ask; Draw a big tree with eight branches. Write the particular branch of accounting you are discussing on each branch. Label the root of the tree as ‘Accounting’
D. Discussing new concepts and practicing new skill #1
E. Discussing new concepts and practicing new skill #2
Teacher will discuss the different branches of accounting Teacher will explain the kind/type of services rendered in each of these branches
Teacher will demonstrate / explain the list of businesses within the community on the types of accounting services they require.
Continuation…
Continuation…
Continuation…
Continuation…
Continuation…
Recap of the previous lesson and giving introduction to the new lesson. Introduce the ff. learning objectives • I will be able to define external users of accounting information and give examples • I will be able to define internal users of accounting information and give examples • I will be able to identify the types of decisions made by each group of users • I will be able to identify the types of information needed by each group of users Ask; What business would you want to enter into. Possible Answers: buying and selling of cars, boutique, gasoline station, bakery Ask; If you are the owner, what do you want to know about the business? What possible decision can accounting support? Teacher will discuss the internal users and external users of accounting information Teacher will demonstrate the type of information needed by each group of users
Teacher will demonstrate / explain the identification of users of information The teacher will explain the types of decision to be made
Continuation…
Continuation…
Continuation…
Continuation…
Continuation…
Recap of the previous lesson and giving introduction to the new lesson. Introduce the ff. learning objectives • I will be able to define external users of accounting information and give examples • I will be able to define internal users of accounting information and give examples • I will be able to identify the types of decisions made by each group of users • I will be able to identify the types of information needed by each group of users Ask; What business would you want to enter into. Possible Answers: buying and selling of cars, boutique, gasoline station, bakery Ask; If you are the owner, what do you want to know about the business? What possible decision can accounting support? Teacher will discuss the internal users and external users of accounting information Teacher will demonstrate the type of information needed by each group of users
Teacher will demonstrate / explain the identification of users of information The teacher will explain the types of decision to be made
The teacher will explain on how to identify the branches of accounting through types of services rendered Boardwork Identify what branch of accounting renders this service
F. Developing Mastery
Continuation…
G. Finding practical applications of concepts & skills in daily living H. Making generalizations & abstractions about the lesson I. Evaluating Learning
Cite what branch of accounting do you want to focus on and why? Have students make a generalization about different branches of accounting QUIZ Teacher will give assignment for the next meeting.
J. Additional activities for application or remediation
Search the following. Users of Accounting Information
Continuation…
Continuation… Continuation…
Teacher will give assignment for the next meeting.
The teacher will discuss about the type of information needed by the users
The teacher will discuss about the type of information needed by the users
Boardwork Divide the class into two groups. Require them to act out internal and external users of accounting information. Give them five to ten minutes to meet and prepare for their presentation. Each group should be able to present the information needs of the different users and relate these information to their decisionmaking process. Cite “Are the officers of the Local Government Unit internal or external users? Why? Have students make a generalization about the different users of accounting information QUIZ Teacher will give assignment for the next meeting.
Boardwork Divide the class into two groups. Require them to act out internal and external users of accounting information. Give them five to ten minutes to meet and prepare for their presentation. Each group should be able to present the information needs of the different users and relate these information to their decision-making process.
Search the following. Forms of Business Organization
Continuation…
Cite “Are the officers of the Local Government Unit internal or external users? Why? Have students make a generalization about the different users of accounting information
Continuation…
Continuation… Continuation… Teacher will give assignment for the next meeting.
QUIZ Teacher will give assignment for the next meeting. Search the following. Forms of Business Organization
V. REMARKS VI. REFLECTION A. No. of learners who earned 80% in the evaluation
35
B. No. of learners who require additional activities for remediation who scored below 80% C. Did the remedial lesson work? No. of learners who caught up with the lesson
D.
No.
of
learners
who
35
35
34
35
0
0
0
0
0
0
0
0
0
0
0
0
continue to require remediation E. Which of my teaching strategies worked well? Why did these work? F. What difficulties did I encounter 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:
MELLISA A. MAGHIRANG _______________________ Teacher
KRISTOFFER IAN BARREDO _______________________ Teacher
Checked by:
Noted by:
_______________________
_______________________
SHS Coordinator
Academic Head
________________________ School Administrator
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