O)*ectives mst )e met over the +ee, and connected to the crriclm standards$ To meet the o)*ectives- necessar. /rocedres mst )e 0ollo+ed and i0 needed- additional lessons- eercises and remedial activities ma. )e done 0or develo/ing content ,no+ledge and com/etencies$ These are assessed sing ormative Assessment strategies$ (aling (aling o)*ectives s//ort the learning o0 content and com/etencies and ena)le children to 0ind signi0icance and *o. in learning the lessons$ 3ee,l. o)*ectives shall )e derived 0rom the crriclm gides$
C. 63rite the L' code 0or each7
The types of business according to acvies, parcularly: 1. Service Business 2. Merchandising Business 3. Manufacturing business
ccounng concepts and principles
1.The ccounng !"uaon 2. Types of #a$or accounts
Boo% of ccounts
1. &i'erenate the types of business according to acvies. 2. Ma%e a list of business in their co##unity according according to their acvies. 1. *o#pare and contrast the types of business according according to acvies BM+BM11-(b-13 2. (denfy the advantages, advantages, disadvantages and business re"uire#ents of each type BM+BM11-(b-1
(denfy generally accepted accounng accounng principles
1. Solve proble#s applying the accounng accounng e"uaon 2. &e)ne, (denfy and classify accounts according ng to the )ve #a$or types
&i'erenate &i'erenate a $ournal fro# a ledger and idenfy the types of $ ournal and ledger.
1. !/plain the varied accounng concepts and principles BM+BM11-(((b-c-10 2. Solve e/ercises on accounng accounng principles as applied in various cases BM+BM11-(((b-c-1
1. (llustrate the accounng accounng e"uaon BM+BM11-(((b-c-1 2. erfor# operaons involving involving si#ple cases 4ith the use of accounng accounng e"uaon BM+BM11-(((b-c-15 3.&iscuss the )ve #a$or accounts BM+BM11-(((b-c-16 . cite e/a#ple of e ach account BM+BM11-(((b-c-27 0. prepare a chart of accounts BM+BM11-(((b-c-21 *ontent is 4hat the lesson is all about. (t pertains to the sub$ect #a8er that the teacher ai#s to teach in the *9, the content can be tac%led in a 4ee% or t4o.
Ty pe pe s o f B us us in in es es s rg rg an an i; i; a a on on
cc cc ou ou n n ng ng * on on ce ce pt pt s a nd nd ri ri nc nc ip ip le le s
Basic ccounng Made !asy, @.< Ballada, page
Basic ccounng Made !asy, @.< Ballada, page
1. idenfy the uses of t4o boo%s of accounts BM+BM11-(((b-c-22 2. (llustrate the for#at of general and special $ournals. BM+BM11-(((b-c-23 3.illustrate 3.illustrate the for#at of a ge neral and subsidiary ledger. BM+BM11-(((b-c-2
1 .T he he cc cc ou ou n n ng ng !" ua ua o o n Boo% of ccounts 2. Types of #a$or accounts
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