Grade Level and

School KTO12LRM ABM G12

Section
GRADE 12
DAILY Fundamentals of Accountancy,
Teacher Learning Area
LESSON LOG Business and Management 2
Teaching Dates and
Week 5 Quarter First
Time

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed
and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and competencies. These are
I. OBJECTIVES
assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find
significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learner demonstrates an understanding of … The learner demonstrates an understanding of …
A. Content Standards The components and the structure of a CFS that will equip him / her in the The components and the structure of a CFS that will equip him / her in the
preparation of the said financial report. preparation of the said financial report.
The learner shall be able to: The learner shall be able to:
B. Performance
Solve exercises and problems that require preparation of CFS. Solve exercises and problems that require preparation of CFS.
Standards

The learner is able to …

C. Learning The learner is able to …
Discuss the components and structures of CFS.
Competencies/ ABM_FABM12-If-10 Prepare a CFS.
Objectives (Write the ABM_FABM12-If-11
LC Code)

Cash Flow Statement (CFS)

II. CONTENT Cash Flow Statement (CFS)
III. LEARNING
RESOURCES
A. References
 1. Teacher’s Guide
pages
2. Learner’s Material
pages
3. Textbook pages
4. Additional
Materials from
Learning Resource
portal
Basic Accounting-2011 Issue-16th
Basic Accounting-2011 Issue-16th Basic Accounting-2011 Issue-16th Basic Accounting-2011 Issue-16th
B. Other Learning Edition pages 307-310 by, Win
Edition 307-310 by, Win Ballada, Edition 307-310 by, Win Ballada, CPA, Edition 307-310 by, Win Ballada, CPA,
Resources Ballada, CPA, MBA and Susan
CPA, MBA and Susan Ballada, CPA MBA and Susan Ballada, CPA MBA and Susan Ballada, CPA
Ballada, CPA
IV. PROCEDURES
A. Reviewing previous What are the different forms of Review the previous lesson about the Ask the learners what is the CFS and Review the students about the CFS.
lesson or presenting a business organization? CFS. Present the rubrics to the class its structure. Present the rubrics to the class before
new lesson before the group presentation. the group presentation.

B. Establishing Group Presentation Group Presentation

Video presentation.
purpose for the lesson (20 minutes) (10 minutes)

Activity: THINK-PAIR-SHARE Group Activity:

(3 minutes) FLY SWATTER GAME
(5minutes)
Give students a question and ask
them to think quietly of an answer/s. Teacher will arrange the learners into
C. Presenting Have them pair up with another four groups. Each group will receive a
examples/instances of student and discuss their responses. fly swatter. The teacher will have a set
the new lesson Then have the pair share their of questions ready to ask learners.
response with the class or submit Learners will be in ready position –
one piece of written work as a pair. elbow on the arm chair. Teacher reads
(Question: Give your idea/s what are a question and then tells students to
the direct method and indirect go. Learners slap the correct answer
method). on the arm chair.
D. Discussing new
concepts and Interactive discussion about the
Present an example to the students on
practicing new skills components and structures of CFS.
how to solve problems regarding CFS.
#1
E. Discussing new
concepts and
practicing new skills
#2
Group Activities: Checking the Activity:
Temperature.
F. Developing mastery (5 minutes) Group the learners into four. Give
After your students listen to your them a statement of cash flows to Give the learners 5 minutes to review
(Leads to Formative discussion, stop for a moment and answer the given situation. Present it for the individual work about the CFS.
Assessment) ask them to reflect on their to the class.
understanding. Use either a 1, 2, or (20 minutes)
3 scale or the thumb method.
Class Activities: Muddiest Point
(Clearest point)
 Ask the learners what is the
G. Finding practical muddiest point in today’s
applications of class was.
concepts and skills in Or
daily living  Ask the learners what the
clearest point in today’s class
was.

H. Making Learners will be able to analyse &

generalizations and explain the components and
Learners will be able to prepared CFS.
abstractions about the structures of CFS.
lesson
Paper and Pencil Test:
Paper and Pencil Test:
Facilitate a 10-item short quiz to check
I. Evaluating learning their understanding on the lesson
Give the learners an activity of CFS to
assess their knowledge in the lesson.
presented.
J. Additional activities Homework: Homework:
for application or 1. The teacher will group the
remediation students into four. Group the learners into four. Ask the
2. Let the students discuss and list at learners to interview a restaurants,
least five operating activities and five organizations or company around the
 investing activities and financing
activities in the business. The vicinity of Gapan City about their
teacher will assign a particular Statement of Cash Flow.
business endeavour to each group. Examples are Water District, Luz
3. Assigned a reporter for the group Kitchnette, Patio de Liz and lending
that will present and discuss their companies.
output. They will present it on the class.

(Rubrics provided) (Rubrics provided)

V. REMARKS

Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done
VI. REFLECTION to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can ask relevant
questions.
A. No. of learners who
earned 80% on the
formative assessment
B. No. of learners who
require additional
activities for
remediation
C. Did the remedial
lessons work? No. of
students who caught
up with the lesson
D. No. of learners who
continue to require
remediation
E. Which of my
teaching strategies
work well? Why did
these work?
 F. What difficulties did
I encounter which my
principal or supervisor
help me solve?
G. What innovation or
localized materials did
I use/discover which I
wish to share with
other teachers?

Prepared by: Checked by: Noted by: