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    Mount Carmel School of Infanta, Inc.: Senior High School Department

    Uploaded by

    Kaye Villaflor
    Most Essential Learning Competencies for Fundamentals of Accounting, Business, and Management 2 (Grade 12)

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    © All Rights Reserved
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    Mount Carmel School of Infanta, Inc.: Senior High School Department

    Uploaded by

    Kaye Villaflor
    357 views3 pages
    Most Essential Learning Competencies for Fundamentals of Accounting, Business, and Management 2 (Grade 12)

    Original Title

    ABM2_MELCS

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    © © All Rights Reserved

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    Most Essential Learning Competencies for Fundamentals of Accounting, Business, and Management 2 (Grade 12)

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    357 views3 pages

    Mount Carmel School of Infanta, Inc.: Senior High School Department

    Uploaded by

    Kaye Villaflor
    Most Essential Learning Competencies for Fundamentals of Accounting, Business, and Management 2 (Grade 12)

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    MOUNT CARMEL SCHOOL OF INFANTA, Inc.

    Infanta, Quezon

    SENIOR HIGH SCHOOL DEPARTMENT

    MOST ESSENTIAL LEARNING COMPETENCIES

    Subject: Fundamentals of Accounting, Business and Management 2


    Instructor: Kaye Michelle Villaflor
    Grade: 12 Semester: First
    No. of Hours: 80
    Course Description:

    The course deals with the preparation of basic business forms and documents, including
    bank transactions and a simple bank reconciliation statement. Integration of information
    technology in accounting will also be introduced. The students will prepare an accounting
    practice set that requires the application of learning in the first three accounting courses. 1
    SESSIO DATE LEARNING COMPETENCIES TOPIC REMARKS
    N
    1 8/24-28  Identify the elements of Statement of
    Statement of Comprehensive Comprehensive
    Income (SCI) for both Service Income (SCI)
    and Merchandising Business
     Prepare SCI using single step
    approach for service business
     Prepare SCI using multistep
    approach for merchandising
    business
    ABM_FABM12-Ic-d-5,6,7

    2 8/24-28  Identify the elements of Statement of Changes in


    Statement of Changes in Equity Equity (SCE)
    (SCE)
     Prepare SCE for sole
    proprietorship
    ABM_FABM12-Ie-9

    3 8/31-9/4  Identify and classify elements Statement of Financial


    of Statement of Financial Position (SFP)
    Position (SFP)
     Prepare SFP for sole
    proprietorship
    ABM_FABM12-Ia-b-1,2,3,4
    4 8/31-9/4  discuss the components and
    5 9/7-11 structures of a Cash Flow Cash Flow Statement (CFS)
    Statement ABM_FABM12-If-10
     Prepare CFS ABM_FABM12-If-11
    6-7 9/14-18  differentiate the journal from
    the general ledger
    ABM_FABM12-IIa-b-1
    Accounting Books –
     Differentiate general books to
    Journal and Ledger (General
    special books
    and Special)
     determine balances of accounts
     using the t-account
    ABM_FABM12-IIa-b-4
    FIRST QUARTER

    1
    DepEd Curriculum Guide
    SESSIO DATE LEARNING COMPETENCIES TOPIC REMARKS
    N
     identify the types of bank
    accounts normally maintained by
    a business
    ABM_FABM12-IIc-5
     differentiate a savings account
    8 9/21-25
    from a current or checking Basic Documents and
    account ABM_FABM12-IIc-6
    Transactions related to Bank
     prepare bank deposit and
    Deposits
    withdrawal slips
    ABM_FABM12-IIc-7
     identify and prepare checks
    ABM_FABM12-IIc-8
    9 9/21-25  Identify and understand the
    contents of a bank statement
    ABM_FABM12-IIc-9
    SECOND QUARTER
     describe the nature of a bank
    reconciliation statement
    ABM_FABM12-IId-10
     identify common reconciling
    9/28- items and describe each of them
    10-11 ABM_FABM12-IId-11 Bank Reconciliation Statement
    10/2  analyze the effects of the
    identified reconciling items
    ABM_FABM12-IId-12
     prepare a bank reconciliation
    statement ABM_FABM12-IId-13
    Oct 1
     define income and business
    taxation and its principles and
    processes ABM_FABM12-IIh-j15
     explain the principles and
    12 10/5-10 purposes of taxation
    ABM_FABM12-IIh-j-19
     distinguish individual from
    business taxation
    ABM_FABM12-IIh-j-21
     prepare the list of sources of
    Income and Business
    gross income from compensation
    Taxation
    and gross income from business,
    and the corresponding personal
    13 10/5-10 and additional deductions
    ABM_FABM12-IIh-j-16
     compute the gross taxable
    income and tax due
    ABM_FABM12-IIh-j-21

    14 10/12-16  prepare the BIR forms


    ABM_FABM12-IIh-j-18
     prepare the BIR forms
    15 10/12-16
    ABM_FABM12-IIh-j-18
    SESSIO DATE LEARNING COMPETENCIES TOPIC REMARKS
    N

    ACCOUNTING PRACTICE SET


    16 10/19-23  perform the steps in the
    accounting cycle, from
    17 10/19-23 preparation of documents to the This period
    preparation, analysis, and will be
    18 10/26-30 Accounting Practice Set dedicated
    interpretation of financial
    (Complete Accounting Cycle to their
    19 10/26-30 statement ABM_FABM12-IIe-g-14
    for Merchandising business) accounting
    20-21 11/2-6 Consultation Practice
    Set
    22-23 11/9-13 Consultation

    24 -25 11/16-20 Evaluation / Feedback

    11/23-27 Evaluation / Feedback

    Prepared by:

    KAYE MICHELLE VILLAFLOR


    Instructor

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