Professional Documents
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SENIOR HIGH SCHOOL ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Grade: 12
Semester: 1st Semester, 1st Quarter
Course Description: The course deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and
vertical analyses and financial ratios. Knowledge and skills in the analysis of financial statements will aid the future entrepreneurs in making sound economic decisions.
CONTENT
1. Statement
of
Financial
Position (SFP)
2. Statement
of
Comprehensive
Income (SCI)
3. Statement
of
Changes
in
Equity (SCE)
CONTENT STANDARD
PERFORMANCE STANDARDS
LEARNING COMPETENCIES
The learners
1.
CODE
ABM_FABM12-Ia-b1
ABM_FABM12-Ia-b-2
ABM_FABM12-Ia-b-3
ABM_FABM12-Ia-b-4
ABM_FABM12-Ic-d-5
2.
ABM_FABM12-Ic-d-6
3.
ABM_FABM12-Ic-d-7
ABM_FABM12-Ie-8
4.
K to 12 Senior High School ABM Specialized Subject Fundamentals of Accountancy, Business and Management 2
December 2013
Page 1 of 5
CONTENT
CONTENT STANDARD
4. Cash
Flow
Statement
(CFS)
5. Analysis
and
Interpretation
of
Financial
Statements
PERFORMANCE STANDARDS
LEARNING COMPETENCIES
2.
CODE
ABM_FABM12-Ie-9
ABM_FABM12-Ig-h12
perform
vertical
and
horizontal
analyses of financial statements of a
single proprietorship
ABM_FABM12-Ig-h13
K to 12 Senior High School ABM Specialized Subject Fundamentals of Accountancy, Business and Management 2
December 2013
ABM_FABM12-If-10
ABM_FABM12-If-11
ABM_FABM12-Ig-h14
Page 2 of 5
Grade: 12
Semester: 1st Semester, 2nd Quarter
Course Description: The course deals with the preparation of basic business forms and documents, including bank transactions and a simple bank reconciliation
statement. Integration of information technology in accounting will also be introduced. The students will prepare an accounting practice set that requires the application of
learning in the first three accounting courses.
CONTENT
1.
Accounting Books
Journal and Ledger
CONTENT STANDARD
PERFORMANCE STANDARDS
an
LEARNING COMPETENCIES
The learners
1. differentiate the journal from the
prepare journal entries for basic
general ledger
business
transactions;
solve 2. determine the normal balance of
exercises and problems that require
an account
using the t-account
3. prepare journal entries to record
basic business transaction
CODE
ABM_FABM12-IIa-b1
ABM_FABM12-IIa-b2
ABM_FABM12-IIa-b3
ABM_FABM12-IIa-b4
ABM_FABM12-IIc-5
ABM_FABM12-IIc-6
ABM_FABM12-IIc-7
ABM_FABM12-IIc-8
ABM_FABM12-IIc-9
ABM_FABM12-IId10
ABM_FABM12-IId11
ABM_FABM12-IId12
Page 3 of 5
CONTENT
CONTENT STANDARD
PERFORMANCE STANDARDS
LEARNING COMPETENCIES
2.
4. Accounting Practice Set
preparation
of
a
bank 4. prepare a bank reconciliation
reconciliation statement
statement
prepare basic business forms and perform the steps in the accounting
documents, such as official receipts, cycle, from preparation of documents
vouchers, sales invoice, purchase to the preparation, analysis, and
invoice, delivery receipts, purchase interpretation of financial statements
order, and withdrawal and deposits
slips;
and complete and submit the
accounting practice set for a
merchandising business
accomplish the BIR (Bureau of 1. define income and business
Internal Revenue) forms
taxation and its principles and
processes
2. prepare the list of sources of
gross income from compensation
and gross income from business,
and the corresponding personal
and additional deductions
3. explain the procedure in the
computation of gross taxable
income and tax due
K to 12 Senior High School ABM Specialized Subject Fundamentals of Accountancy, Business and Management 2
CODE
ABM_FABM12-IId13
ABM_FABM12-IIe-g14
ABM_FABM12-IIh-j15
ABM_FABM12-IIh-j16
ABM_FABM12-IIh-j17
ABM_FABM12-IIh-j18
ABM_FABM12-IIh-j19
ABM_FABM12-IIh-j20
ABM_FABM12-IIh-j21
December 2013
Page 4 of 5
SAMPLE
Learning Area and Strand/ Subject or
Specialization
Grade Level
Grade 12
Domain/Content/
Component/ Topic
First Entry
Uppercase Letter/s
ABM_FABM12
Roman Numeral
Quarter
First Quarter
Week
a-b
Lowercase Letter/s
Arabic Number
Competency
K to 12 Senior High School ABM Specialized Subject Fundamentals of Accountancy, Business and Management 2
December 2013
Page 5 of 5