Lesson 1
Lesson 1
Lesson 1
Lesson
References
Materials Art Materials, chalk, Manila paper, Pentel pen
Strategies
Values
III. LEARNING ACTIVITIES/PROCEDURES
• Prayer/Greetings
A. Preliminary • Checking of attendance
Activity • Setting classroom standard
B. Review Teacher welcomes the class and introduces herself (specialization, background, credentials)
C. Lesson Proper
1. Motivation 1. Teacher says: I had a chance to know each one of you in the past school year. Now I want to
know your expectations from me since we will be together in this semester."
2. Learners bring out a sheet of paper and ball pen.
3. Teacher says:" I need you to complete the following sentences."
a. I like (name of subject) because ________________.
b. I don't like ( name of the subject) because __________________.
c. I like when the teacher ________________.
d. I don't like when the teacher _____________.
4. Teacher collects the sheets of paper, reads the answer, and reflects with the class.
1. Teacher draws a semantic we/word map on the board. The word inside the circle is
HAPPY CLASS.
2. Presentation
2. The class will brain storm to different ways that a classroom can be happy and interesting. They
will write inwill
3. Teacher in adisplayed
fair and that all students
the responses onshould follow.
the board They can
(semantic use art materials
web/word map) to write it down.
Teachers and learners make an agreement on which activities, practices, routines, strategies
3. Discussion
will be adopted by both to make the class a happy class.
4. Developmental
Activity
Teacher and students write the agreement on a cartolina/manila paper and should be posted
5. Synthesis/
Generalization inside the classroom for everyone to see during the semester.
IV. EVALUATION
V. ENRICHMENT
Prepared by:
Lesson
B. Review
C. Lesson Proper
1. Motivation
2. Presentation
Discuss with the students the directions in answering the diagnostic test. Students should be able
3. Discussion
to answer and finish the test for 1 hour.
4. Developmental
Activity
5. Synthesis/
Generalization
IV. EVALUATION
V. ENRICHMENT
Teacher group class and assigned reporters a topics to brainstorm and come up with creative
presentation about Introduction to accounting. Make a research of the following:
a. Group 1 - Define accounting (Thursday)
b. Group 2 - Nature of accounting (Monday)
c. Group 3 - Function of accounting (Wednesday)
d. Group 4 - History/origin of accounting (Wednesday)
C. Lesson Proper
Ask the students if their families is running a business enterprise and encourage them to share
1. Motivation
their experienceor knowledge about basic business activities.
Teacher grouped student into five and assigned topics to brainstorm and come up with a creative
presentation.
presentation about Introduction of accounting. For the first session Group 1 will report the
2. Presentation
definition of accounting.
• IDENTIFYING - This involves selecting economic events that are relevant to a particular
3. Discussion
business transaction.
• RECORDING - This involves keeping a chronological diary of events that are measured in
pesos. The diary refered to in the definition are journals and ledgers.
• COMMUNICATING -occurs through the preparation and distribution of financial and
other accounting reports.
►Deliver the definitions of accounting by FAS, FRBS,AAA, and AICPA
4. Developmental
Activity
5. Synthesis/
Generalization
5. Synthesis/
Generalization In your own words, what is accounting?
IV. EVALUATION
Multiple choice
1. Which of the following is an appropriate definition of accounting?
a.) A means of recording transaction and keeping c.) The interconnected network of subsystems necessary
records. to operate a business
b.) Electronic collection, organization & communication
d.) The measurement, processing and communication
of a vast amount of information. of financial information about identifiable economic
2. Which accounting process is the recognition or non-recognition of business activities as accountable events
a.) Communicating b.) Identifying c.) Measuring d.) Recording
3. Accounting is a service activity. It's function is to provide:
a.) Qualitative information c.) Quantitative information
b.) Quantitative & qualitative information d.) None of the above
4. The communication phase of accounting is accomplished by:
a.) Processing data b.) Recording data c.) Reporting to decision maker d.) Storing data
5. The measurement phase of accounting is accomplished by:
a.) Processing data b.) Recording data c.) Reporting to decision maker d.) Storing data
V. ENRICHMENT
Prepared by:
B. Review The teacher will ask students to define the meaning of accounting.
C. Lesson Proper
Let the students arrange the cut out letters to form a meaningful phrase
" TEH TERNUA FO CCAINUGTON" - (THE NATURE OF ACCOUNTING)
1. Motivation
4. Developmental
Activity
The teacher will try to ask question and maximize participation and will also reinforce feedback
through words of praise and
4. Developmental encouragements:
Activity "In dealing with your daily allowances and with your business or home
budgeting, how can accounting be a process an art, means not an end, and an information
system?
Ask the students to synthesisize their insights and learning about the topic discussed then the
whole class will do the wrap-up.
IV. EVALUATION
Determine the nature of accounting that is shown in the following statement.
1. The users then take their own decisions on the basis of such information. So, it can be said
that mere keeping of accounts can be the primary objective of any person or entity.
2. Accounting is recognized and characterized as a storehouse of information.
3. It follows some defines steps like collection of data recording. Classification, summarization,
finalization and reporting.
4. It does not deal with non-monetary information of non-financial aspect.
5. Accounting is a systematic method consisting of definite techniques and its proper
application requires applied skill and expertise.
V. ENRICHMENT
Prepared by:
C. Lesson Proper
Group the students into five groups and ask them to enumerate the benefits of
1. Motivation
accounting.
The teacher will let the students account on where they usually use their daily allowance
4. Developmental activity
and share it to class.
● Are you being asked by your parents if where did you put your allowance for that day?
● Will you continue spending still that way or will you change your spending?
5. Synthesis/Generalization
● Is it important for you to properly account your allowance?
IV. EVALUATION
Enumerate and explain the function of accounting in the business
V. ENRICHMENT
● Sir Ryan R. Inopia make use 1 hour of my class for the election of SHS Organization Officers.
VI. REMARKS
● Continuation of topic about the function of accounting tommorow.
A. No. of learners who
earned 80% in the
evaluation.
E. Which of my teaching
strategies work well? Why
did these work?
F. What difficulties did I
encounter which my
principal or supervisor can
help me solve?
G. What innovation and
localized materials did I
use/ discover which I wish
to share with other
teachers.
C. Lesson Proper
Group the students into five groups and ask them to enumerate the benefits of
1. Motivation
accounting.
The teacher will let the students account on where they usually use their daily allowance
4. Developmental activity
and share it to class.
● Are you being asked by your parents if where did you put your allowance for that day?
● Will you continue spending still that way or will you change your spending?
5. Synthesis/Generalization
● Is it important for you to properly account your allowance?
IV. EVALUATION
Enumerate and explain the function of accounting in the business
V. ENRICHMENT
● Members of Stage Committee will use my classroom and prepare the stage for the
VI. REMARKS 1st Genral Assembly during my time in Fabm1 @ 2-4pm.
● Lesson for today will discuss on Monday (June 17,2019)
A. No. of learners who
earned 80% in the
evaluation.
E. Which of my teaching
strategies work well? Why
did these work?
F. What difficulties did I
encounter which my
principal or supervisor can
help me solve?
G. What innovation and
localized materials did I
use/ discover which I wish
to share with other
teachers.