LP2 in Accounting
LP2 in Accounting
I. OBJECTIVES
A. Content Standards
The learners demonstrate an understanding of the forms of business
organization, namely, single/sole proprietorship, partnership, and corporation,
and the structure of a SCE of a single/sole proprietorship that will equip him/
her in the preparation of the said financial report.
B. Performance Standards
The learners shall be able to solve exercises and problems that require
preparation of SCE for a single/sole proprietorship.
C. Learning Competencies
Discuss the different forms of business organization (ABM_FABM12-Ie-8)
Prepare an SCE for single/sole proprietorship (ABM_FABM12-Ie-9)
II. CONTENT
Subject Matter
Statement of Changes in Equity (SCE)
III. LEARNING RESOURCES
A. References
1.Teacher’s Guide Pages: 36-43
2.Learner’s Materials Pages: 57-61
3.Textbook Pages: 57-61
B. Other Learning Resources: Internet
IV.PROCEDURES
A. Review Previous Lessons
Call someone to do a recap about Statement of Comprehensive Income
B. Establishing purpose for the Lesson
The learners can discuss the different forms of business organization.
The learners will be able prepare an SCE for single/sole proprietorship
C. Presenting examples /instances of the new lessons
VI. REFLECTION
PREPARED BY:
ROJANE L. ALCANTARA