K to 12 BASIC EDUCATION
CURRICULUM
SENIOR HIGH SCHOOL –
ACCOUNTANCY, BUSINESS
AND MANAGEMENT (ABM)
SPECIALIZED SUBJECT
Grade: 11 Semester: 1st
Course Title: Fundamentals of No. Of Hours/Semester: 80 hrs./sem.
Accountancy, Business and Management 1
Course Description: This is an introductory
course in accounting, business, and management
data analysis that will develop students’
appreciation of accounting as a language of
business and an understanding of basic
accounting concepts and principles that will help
them analyze business transactions.
Course Outline
Chapter 1:Introduction to
Accounting
›Lesson 1: Define Accounting
›Lesson 2: Nature of Accounting
›Lesson 3: History/Origin of
Accounting
Chapter 2: Users of Accounting Information
› Lesson 1: External Users
› Lesson 2: Internal Users
› Lesson 3: Type of decisions made
by each group of users
› Lesson 4: Type of information
needed by each group of users
Chapter 5: Types of Business According to Activities
› Lesson 1: Types of business according to activities
› Lesson 2: Advantages and business requirements of each type
Chapter 6: Accounting Concepts and Principles
Chapter 7: The Accounting Equation
Chapter 8: Types of Major Accounts
Chapter 9: Books of Accounts
Chapter 10: Business Transactions and Their Analysis as
Applied to the Accounting Cycle of a Service Business Part 1
Chapter 11: Business Transactions and Their Analysis as
Applied to the Accounting Cycle of a Service Business Part 2
Chapter 12: Accounting Cycle of a Merchandising Business