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    DLL Fundamentals May 2 - 6

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    Ma. Grace Hermogenes
    This document contains a daily lesson log for a Grade 12 accounting class taught by Ma. Grace SJ. Hermogenes. [1] The lesson objectives are for students to understand assets, liabilities, capital, income, and expenses and be able to record transactions of a service business in a general journal. [2] The content covered is journalizing transactions over three class sessions. [3] Learning resources include the teacher's guide, student materials, textbooks, and PowerPoint slides presented using the chalkboard.

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    © All Rights Reserved
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    DLL Fundamentals May 2 - 6

    Uploaded by

    Ma. Grace Hermogenes
    94 views6 pages
    This document contains a daily lesson log for a Grade 12 accounting class taught by Ma. Grace SJ. Hermogenes. [1] The lesson objectives are for students to understand assets, liabilities, capital, income, and expenses and be able to record transactions of a service business in a general journal. [2] The content covered is journalizing transactions over three class sessions. [3] Learning resources include the teacher's guide, student materials, textbooks, and PowerPoint slides presented using the chalkboard.

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    dll 1st quarte3

    Original Title

    dll fundamentals may 2- 6

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    This document contains a daily lesson log for a Grade 12 accounting class taught by Ma. Grace SJ. Hermogenes. [1] The lesson objectives are for students to understand assets, liabilities, capital, income, and expenses and be able to record transactions of a service business in a general journal. [2] The content covered is journalizing transactions over three class sessions. [3] Learning resources include the teacher's guide, student materials, textbooks, and PowerPoint slides presented using the chalkboard.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    94 views6 pages

    DLL Fundamentals May 2 - 6

    Uploaded by

    Ma. Grace Hermogenes
    This document contains a daily lesson log for a Grade 12 accounting class taught by Ma. Grace SJ. Hermogenes. [1] The lesson objectives are for students to understand assets, liabilities, capital, income, and expenses and be able to record transactions of a service business in a general journal. [2] The content covered is journalizing transactions over three class sessions. [3] Learning resources include the teacher's guide, student materials, textbooks, and PowerPoint slides presented using the chalkboard.

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    © All Rights Reserved
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    You are on page 1of 6

    GRADE 12 School Pres. Diosdado P.

    Macapagal Memorial 12
    DAILY LESSON LOG High School
    Teacher Ma. Grace SJ. Hermogenes Learning Area FABM 1
    Teaching Dates & May 2-6, 2022 Quarter 3rd quarter, 2021-2022
    Time

    Session 1 Session 2 Session 3 Session 4


    I. OBJECTIVES
    The learners demonstrate an understanding

    1. ASSETS
    A. Content 2. LIABILITIES
    Standards 3. CAPITAL
    4. INCOME
    5. EXPENSE

    . The learners are able to….


    B. Performance
    Standards
    Learn how to record transactions of a service business in the general journal.
    C. Learning The learners…….
    Competencies/
    Objectives 1. describe the nature of transactions in a service business;
    Write the LC 2. identify the parts of journal ; and
    code for each 3. record transactions of a service business in the general journal.
    Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach in the CG, the
    content can be tackled in a week or two.
    II. CONTENT JOURNALIZING JOURNALIZING JOURNALIZING

    III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson
    RESOURCES and in learning. Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials.
    A. References Hands-on learning promotes concept development.
    1. Teacher’s
    Guide pages
    2. Learner’s
    Material FABM 1 MODULE 7 FABM 1 MODULE 7 FABM 1 MODULE 7 FABM 1 MODULE 7
    pages
    3. Textbook
    pages
    4. Additional
    Materials Powerpoint slides Powerpoint slides Powerpoint slides Powerpoint slides
    from Chalkboard Chalkboard Chalkboard Chalkboard
    Learning
    Resource
    (LR) portal
    B. Other Learning
    Resources
    IV. PROCEDURES
    A. Reviewing
    Recall the five major Give examples of Communicate the
    previous lesson Activity period based on
    accounts and its proper transaction in your daily learning objectives by
    or presenting lessons
    places in financial statements experiences involving asking questions based
    the new lesson
    money on it.

    B. Establishing a At the end of the lesson, the The learners should Know and be understood
    purpose for the learners can journalize analyze the transactions the normal balances Practice activity for
    lesson transactions and then set the rules of mastery
    accounting equation
    C. Presenting
    examples/instan 1. Analyzing Business 1.Journalizing Increase andf Decrease in
    ces for the new Transactions from source Ex. Mr. X invested money Asset Practice activity in
    documents in the business . Rules of Debit Balance – journalizing based on
    Cash xxx Normal Balances transactions given
    2. Journalizing the business . Capital xxx
    3. Posting Journal entries to To record
    lesson
    the ledger. investment.
    4. Preparing a trial balance

    The lesson Proper : 5. Journalizing and posting Adjusting journal Practice Activity based
    1. Analyzing Business entries. on transactions given
    Transactions from source 6. Preparing adjusted trial balance.
    documents 7. Preparing financial statements.
    D. Discussing new
    8. Journalizing and posting closing entries
    concepts and 2. Journalizing the business . 9. Preparing post-closing trial balance
    practicing new 3. Posting Journal entries to 10. Journalizing and posting reversing journal
    skills 1 the ledger. entries
    4. Preparing a trial balance

    Discussion of the lesson proper.


    The learner may give
    ideas upon the
    E. Discussing presentation of the
    new examples of transaction
    concepts and
    practicing
    new skills 2
    .
    F. Developing
    mastery (Leads Do exercises some exercises More examples for Have the learners recap Practice Activity
    to Formative mastery the lessons with
    Assessment 3) examples
    G. Finding practical The learners use real-life
    applications of The learners use real life More examples and let situations or examples Answering Activities
    concepts and situations by giving examples the learners do on their
    skills in daily and situations . own
    living
    H. Making Let the learners answers
    generalizations Recap the lessons according orally . Let the learners explain For furnishing module 3
    and abstractions to what learners have their understanding and 4 of transactions
    about the lesson learned . about the lesson
    I. Evaluating
    Summarize the table The learners will do Exchanging of ideas.
    learning
    journalizing
    J. Additional Accomplishing time and collection of output
    activities for No activities yet Have an advance reading
    application for of next lesson
    .
    remediation
    Note: not yet done due to
    V. REMARKS
    holidays
    VI.REFLECTION
    A. No. of learners
    who earned 80%
    in the
    evaluation.
    C. No. of learners
    who require
    activities for
    remediation
    D. Did the remedial
    lessons work?
    No. of learners
    who have caught
    up with the
    lesson.
    E. No. of learners
    who continue to
    require
    remediation
    F. Which of my
    teaching
    strategies
    worked well?
    Why did these
    work?
    G. What difficulties
    did I encounter
    which my
    principal or
    supervisor can
    help me solve?
    H. What innovation
    or localized
    materials did I
    use/discover
    which I wish to
    share with other
    teachers?
    I. What went
    wrong?
    J. What went
    right?
    K. What needs to
    improve?
    Note : CONTINUATION of lessons for mastery

    Prepared By: MA. GRACE SJ. HERMOGENES Checked by: KYRA CAMIA C. DELA CRUZ Noted by: ALDWIN C. TRINIDAD
    Teacher , ABM Grade 11 & 12 Master Teacher I School Principal II

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