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Department of Education: Learner Activity Sheet/Worksheets in Fundamentals of Accountancy, Business and Management 1

This document is a learner activity sheet for a Fundamentals of Accountancy, Business and Management class. It introduces accounting and defines it as the process of identifying, recording, and communicating economic events of an organization. Students are asked questions to test their understanding of accounting concepts like identifying the accounting processes involved in different business transactions. The activity sheet provides guidance for students to learn about accounting and how it is relevant to their daily lives and potential future businesses. It includes rubrics to evaluate students' answers.

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80 views

Department of Education: Learner Activity Sheet/Worksheets in Fundamentals of Accountancy, Business and Management 1

This document is a learner activity sheet for a Fundamentals of Accountancy, Business and Management class. It introduces accounting and defines it as the process of identifying, recording, and communicating economic events of an organization. Students are asked questions to test their understanding of accounting concepts like identifying the accounting processes involved in different business transactions. The activity sheet provides guidance for students to learn about accounting and how it is relevant to their daily lives and potential future businesses. It includes rubrics to evaluate students' answers.

Uploaded by

onelbabalcon
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Republic of the Philippines

Department of Education
REGION VIII
DIVISION OF SAMAR
DISTRICT OF WRIGHT I
WRIGHT NATIONAL HIGH SCHOOL
SENIOR HIGH SCHOOL DEPARTMENT
PARANAS, SAMAR

LEARNER ACTIVITY SHEET/WORKSHEETS in


FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 1

Name of Learner: ______________________________________________ Date: _________________


Grade Level: 12 Section:__________ Teacher: Ma. Ermie S. Gellena

INTRODUCTION TO ACCOUNTING
Title

I. Introduction
Most established business that we know now started as small business. Over time, they
were able to generate more profits and thus enabling them to expand grow, and even branch out
to other locations. In developing countries, most business start as a sole proprietorships where
initial capital is usually soured out from borrowings or personal savings. These business usually
aim to address the need in a particular community.

II. MELC with code


Define accounting. ABM_FABM11- IIIa-1

III. Strategy

A. Explore
Read the question below and answer it comprehensively.
1. Do your parents ask how you spend your allowance every day?
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
2. When deciding between buying a bottle of soft drinks or fruit juice, what is the basis of
your decision? Do you compare the prices of both and then decide ?
______________________________________________________________________________________
______________________________________________________________________________________

Call or text. For updates. Visit.


0917-304-5347 / 0949-994-2133 Wright NHS Senior High Department
Republic of the Philippines
Department of Education
REGION VIII
DIVISION OF SAMAR
DISTRICT OF WRIGHT I
WRIGHT NATIONAL HIGH SCHOOL
SENIOR HIGH SCHOOL DEPARTMENT
PARANAS, SAMAR

______________________________________________________________________________________
3. When going home, do you sometimes choose to walk from school rather than riding a
jeepney because you want to save?
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________

B. Learn
Let’s define Accounting!
“Accounting is the process of IDENTIFYING, RECORDING, and COMMUNICATING
economic events of an organization to interested users.” (Weygandt, J. et. al)


IDENTIFYING – this involves selecting economic events that are relevant to a particular business
transaction The economic events of an organization are referred to as transactions.
 RECORDING – this involves keeping a chronological diary of events that are measured in pesos.
The diary referred to in the definition are the journals and ledgers.
 COMMUNICATING – occurs through the preparation and distribution of financial and other
accounting reports.
Identification. Identify which process of accounting is being referred. Write your answers on
space provided.
____________ 1. Sales of bread and other bakery products

Call or text. For updates. Visit.


0917-304-5347 / 0949-994-2133 Wright NHS Senior High Department
Republic of the Philippines
Department of Education
REGION VIII
DIVISION OF SAMAR
DISTRICT OF WRIGHT I
WRIGHT NATIONAL HIGH SCHOOL
SENIOR HIGH SCHOOL DEPARTMENT
PARANAS, SAMAR

____________ 2. Purchases of flour that will be used for baking


____________ 3. Inputting the information in the accounting books such as journals.
____________ 4. Encoding of sales invoice in the data-processing machines.
____________ 5. Explaining the relationships of the different items in the financial statement

C. Engage
We can be a future owners of our business. Dream big!
1. Soon after graduating you received a sizeable cash gift from your parents. What kind of
business would you put up? What are the transactions that might occur in your
business?

______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________

D. Apply
Answer the following question briefly.
1. Define accounting.
______________________________________________________________________________________
______________________________________________________________________________________
______________________________________________________________________________________

2. Is accounting important to you? Does it affect your daily activities? How?


______________________________________________________________________________________
______________________________________________________________________________________

Call or text. For updates. Visit.


0917-304-5347 / 0949-994-2133 Wright NHS Senior High Department
Republic of the Philippines
Department of Education
REGION VIII
DIVISION OF SAMAR
DISTRICT OF WRIGHT I
WRIGHT NATIONAL HIGH SCHOOL
SENIOR HIGH SCHOOL DEPARTMENT
PARANAS, SAMAR

______________________________________________________________________________________

IV. Guide Questions


 Are all business transactions financial in nature? Cite some situations

V. Rubrics
CRITERIA DESCRIPTION POINTS POINTS
OBTAINED
Content The content was well-thought of; guide 4
questions were thoroughly answered
Organization The paper was well-written with ideas easily 3
conveyed to readers.
Development Points are thoroughly developed 3
TOTAL 10
*A. Explore, C. Engage, D. Apply

VI. References
Rabo, Joy S., et. al., Fundamentals of Accountancy, Business and Management 1, Vibal
Group Inc.
Teachers Guide, Fundamentals of Accountancy, Business and Management 1

VII. Key to Correct Answers

B. Learn
1. identifying
2. identifying
3. recording
4. recording
5. communicating

Prepared by

MA. ERMIE S. GELLENA

Call or text. For updates. Visit.


0917-304-5347 / 0949-994-2133 Wright NHS Senior High Department
Republic of the Philippines
Department of Education
REGION VIII
DIVISION OF SAMAR
DISTRICT OF WRIGHT I
WRIGHT NATIONAL HIGH SCHOOL
SENIOR HIGH SCHOOL DEPARTMENT
PARANAS, SAMAR

Subject Teacher

Noted:

MIGUEL P. DABUET
Secondary School Principal IV

Call or text. For updates. Visit.


0917-304-5347 / 0949-994-2133 Wright NHS Senior High Department

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