of Northern Luzon
Lingsat, San Fernando City, La Union
Tel No. +63 (072) 607-5373
SENIOR HIGH SCHOOL – LESSON INSTRUCTIONAL PLAN
st
QUARTER: 1 LEARNING AREA: ABM 5 - Fundamentals of Accountancy, Business, and Management 2
th
WEEK: 8 GRADE LEVEL: 12
Topic: Objectives:
Statement of Cash Flows At the end of the lesson, the students should be able to
Importance of Cash 1. Define cash flows
Flows Statement 2. Identify the different elements of cash flows
Accrual Basis of 3. State the different recognition of accrual basis of accounting
Accounting
Schedule: Friday
Allotted Time: 8:00 – 12:00
Discover Discuss Deepen Demonstrate
Define cash flows. Fundamentals of accountancy,
Define the different recognition business and management: a
Online Content / Self-
in accrual basis of accounting, textbook in basic accounting 2
Paced Learning
by Solita A. Frias. Page 36-45
Discuss the importance of cash Sharing their thoughts and Live collaboration and making
flows in accounting. interactive collaboration with statement owners’ equity.
Live Conferences
their peers through Google
Classroom
Let the learners recognize the Discuss about the different
different recognition in accrual accrual basis of accounting.
Collaboration
basis of accounting.
The teacher will provide a Let the students get a high score
progressive formative in the quiz.
assessment through Google
Assessment
forms.
Learning Materials and
additional supplementary
Enrichment Work using
materials will be uploaded to
Supplementary Materials
Google Classroom
Prepared by:
Mark Richard D. Murao
Teacher In-charge