This document outlines the budgeted lesson plan for Fundamentals of Accountancy, Business and Management 1 for the second semester of the 2017-2018 school year at SAN PEDRO APARTADO NATIONAL HIGH SCHOOL. The plan covers 12 topics related to accounting, including introduction to accounting, branches of accounting, users of accounting information, forms of business organizations, and the accounting cycle for service and merchandising businesses. Each topic includes the targeted learning competencies, estimated number of days to cover the topic, and the actual dates each topic will be taught.
This document outlines the budgeted lesson plan for Fundamentals of Accountancy, Business and Management 1 for the second semester of the 2017-2018 school year at SAN PEDRO APARTADO NATIONAL HIGH SCHOOL. The plan covers 12 topics related to accounting, including introduction to accounting, branches of accounting, users of accounting information, forms of business organizations, and the accounting cycle for service and merchandising businesses. Each topic includes the targeted learning competencies, estimated number of days to cover the topic, and the actual dates each topic will be taught.
This document outlines the budgeted lesson plan for Fundamentals of Accountancy, Business and Management 1 for the second semester of the 2017-2018 school year at SAN PEDRO APARTADO NATIONAL HIGH SCHOOL. The plan covers 12 topics related to accounting, including introduction to accounting, branches of accounting, users of accounting information, forms of business organizations, and the accounting cycle for service and merchandising businesses. Each topic includes the targeted learning competencies, estimated number of days to cover the topic, and the actual dates each topic will be taught.
This document outlines the budgeted lesson plan for Fundamentals of Accountancy, Business and Management 1 for the second semester of the 2017-2018 school year at SAN PEDRO APARTADO NATIONAL HIGH SCHOOL. The plan covers 12 topics related to accounting, including introduction to accounting, branches of accounting, users of accounting information, forms of business organizations, and the accounting cycle for service and merchandising businesses. Each topic includes the targeted learning competencies, estimated number of days to cover the topic, and the actual dates each topic will be taught.
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SAN PEDRO APARTADO NATIONAL HIGH SCHOOL
Brgy. San Pedro Apartado Alcala, Pangasinan 2425
Budgeted Lesson in Fundamentals of Accountancy, Business and Management 1
(Second Semester)
S.Y. 2017-2018
CONTENT LEARNING LC CODE Estimated Estimated Actual Target
COMPETENCIES no. of Days Days to be Days Days to be taught taught taught
1. Introduction to 1. define ABM_FABM11- 1 Nov. 2,
Accounting accounting 111a-1 2017
2. describe the ABM_FABM11- 1 Nov. 6,
nature of 111a-2 2017 accounting
3. explain the ABM_FABM11- 2 Nov. 7-
functions of 111a-3 8, 2017 accounting in business
4. narrate the ABM_FABM11- 2 Nov.
history/origin of 111a-4 9,13, accounting 2017
2. Branches of ABM_FABM11- 2 Nov. 14-
Accounting 1. differentiate 111a-5 15 2017 the branches of accounting ABM_FABM11- 2 Nov. 2. explain the 111a-6 16,20 kind/type of 2017 services rendered in each of these branches 3. Users of Accounting 1. define external ABM_FABM11- 1 Nov. 21, Information users and gives 111a-7 2017 examples
2. define internal ABM_FABM11- 1 Nov. 22,
users and give 111a-8 2017 examples 3. Identify the ABM_FABM11- 1 Nov. 23, type of decisions 111a-9 2017 made by each group of users
4. describe the ABM_FABM11- 1 Nov. 27,
type of 111a-10 2017 information needed by each group of users
4. Forms of Business 1 Nov. 28,
Organizations 2017 1.differentiate the forms of business organization ABM_FABM11- 111b-11
2. Identify the ABM_FABM11- 1 Nov. 29,
advantages and 111b-12 2017 disadvantages of each form
5. Types of Business 1. compare and ABM_FABM11- 2 Dec. 4-
According to Activities contrast the types 111b-13 5 , 2017 of business according to activities 2. identify the ABM_FABM11- 1 Dec. 6, advantages, 111b-14 2017 disadvantages and business requirements of each type 6. Accounting 1. explain the ABM_FABM11- 1 Dec. 7, Concepts and varied accounting 111b-c-15 2017 Principles concepts and principles
2. solve exercises ABM_FABM11- 1 Dec.11,
on accounting 111b-c-16 2017 principles as applied in various cases 7. The Accounting ABM_FABM11- 3 Dec. 12- Equation 1.illustrate the 111b-c-17 14 2017 accounting equation 2. perform ABM_FABM11- 3 Dec. 18- operations 111b-c-18 20, 2017 involving simple cases with the use of accounting equation
8. Types of Major 1.discuss the five ABM_FABM11- 1 Jan. 3,
Accounts major accounts 111d-e-19 2017
2. cite examples ABM_FABM11- 1 Jan. 4 ,
of each type of 111d-e-20 2017 account
3. prepare a chart ABM_FABM11- 1 Jan. 8,
of accounts 111d-e-21 2017
9. Books of Accounts 1. identify the ABM_FABM11- 2 Jan. 9-
uses of the two 111f-22 10, 2018 books of accounts
2. illustrate the ABM_FABM11- 2 Jan.
format of a 111f-23 11,15, general and 2018 subsidiary journals
3. illustrate the ABM_FABM11- 2 Jan. 16-
format of a 111f-24 17, 2018 general and subsidiary ledger 10. Business 1.describe the ABM_FABM11- 1 Jan. 18, Transactions and Their nature and gives 111g-j25 2018 Analysis as Applied to examples of the Accounting Cycle business of a Service Business transactions a. Rules of Debits and 2. identify the ABM_FABM11- 2 Jan. 22- Credits different types of 111g-j26 23, 2018 b. Journalizing business c. Posting documents d. Preparation of a Trial Balance 3. analyze ABM_FABM11- 2 Jan. 24- common business 111g-j27 25, 2018 transactions using the rules of debit and credit
4. solve simple ABM_FABM11- 2 Jan. 29-
problems and 111g-j28 30, 2018 exercises in the analyses of business transaction 11. Business 1. describes the ABM_FABM11- 1 Jan. 31, Transactions and Their nature of 1Va-d-29 2018 Analysis as Applied to transactions in a the Accounting Cycle service business of a Service Business a. Adjusting 2. records ABM_FABM11- 1 Feb. 1, Entries transactions of a 1Va-d-30 2018 b. Adjusted Trial service business Balance in the general c. Preparation of journal Basic Financial Statements 3. posts ABM_FABM11- 2 Feb. 5-6, (Income transactions in 1Va-d-31 2018 Statement) the ledger
4. prepares a trial ABM_FABM11- 2 Feb. 7-8,
balance 1Va-d-32 2018
5. prepares ABM_FABM11- 2 Feb. 12-
adjusting entries 1Va-d-33 13, 2018
6. complete the ABM_FABM11- 2 Feb. 14-
accounting cycle 1Va-d-34 15, 2018
12. Accounting Cycle 1.describes the ABM_FABM11- 2 Feb. 19-
of a Merchandising nature of 1Ve-j-35 20, 2018 Business transactions in a merchandising business
2. records ABM_FABM11- 2 Feb. 21-
transactions of a 1Ve-j-36 22, 2018 merchandizing business in the general and special journals
3. posts ABM_FABM11- 3 Feb. 26-
transactions in 1Ve-j-37 28, 2018 the general and subsidiary ledgers
4. prepares a trial ABM_FABM11- 2 March
balance 1Ve-j-38 1,5, 2018
5. prepares ABM_FABM11- 3 March
adjusting entries 1Ve-j-39 6-8,, 2018
6. completes the ABM_FABM11- 2 March
accounting cycle 1Ve-j-40 12-13, of a 2018 merchandising business
7. prepares the ABM_FABM11- 2 March
Statement of Cost 1Ve-j-41 14-15, of Goods Sold and 2018 Gross Profit
Prepared by: Checked by: Noted by:
MARILYN N. TAMAYO LANI O. BERCILES ARLENE A. ABIANG