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I. Objectives:
At the end of the lesson, students are expected to:
a.) Identify the legal forms of business ownership: Sole Proprietorship, Partnership and
b.) Differentiate Sole Proprietorship, Partnership and Corporation through role playing.
c.) Explain the importance of having a business.
II. Subject Matter:
Legal Forms of Business Ownership: Sole Proprietorship, Partnership and
Technology and Livelihood Education Grade 9
Agricultural Crop Production (Entrepreneurship - Module 1)
Learners Material
First Edition, 2014, pages 23-24
Basic Accounting 12th Edition, pg. 10
Partnership and Corporation Accounting 11th Edition, pgs. 1-2 1-17
Jesus B. Nazareno, MDM
Rodolfo C. Sajorda
Rita de los Santos, et al
Win Ballada and Susan Ballada
Materials: illustration board, marker, cartolina, glue, art materials, scissors, pictures, Manila paper, flower
III. Procedure:
Teachers Activity

Students Activity

a) Preliminary Activities
Good afternoon class!
Let us pray first

Good afternoon maam!

(one student will lead the prayer)

Okay, now please pick up the mess under your


(students will pick up the mess/

pieces of paper under the chair)

Now please take your seat and be ready for the

checking of attendance.

Thank you ma'am.

Whos absent in the class?

(students will answer)

None maam.

Ok, very well. Let's now move on.

Yes ma'am.

b) Review
Would you like to play a matching game?
Okay, class let's start to play a matching game.
Column A contains the different components of a
business plan while column B contains the different
attributes or examples of those components. You
just need to match the correct description from its
corresponding components.

Yes ma'am.
(students will answer in chorus)
Yes ma'am.
(students will answer in chorus)

Are you familiar with the song "Rude"?

Yes ma'am.
(students excitingly answer in chorus)

Okay, we will sing this song while passing this

flower from the front row to the back and so forth.
And when you hear two taps in the table, the "lucky
one" who is holding the flower will be the one to
answer. Is that alright?

Yes ma'am.

(The class sing together in chorus. Then, the

teacher taps the table)
Okay, Anna is the lucky one who holds the flower.
Clap your hands to cheer Anna.
Anna, please write your answers on the board.

Yes ma'am.
(Anna will answer on the board)

Very good. Anna's answers are all correct.

Am I right?

Yes ma'am.

So you remember now are past lesson?

Yes, very good we learnt the different components
of a business plan, its' attributes and examples.
All right class we will now move on to our new
c) Motivation
Okey, class I want you to close your eyes, think of
the different businesses that you have seen while
roaming around our town or our province.

Student's close their eyes.

Now open your eyes, who can give me names of

businesses that you have seen.

(One student raise his/her hands.)

Yes Ben, please stand up.

Ma'am, SM Mall.

Yes, very good. SM Mall.

Another examples are sari-sari store, hardware
supply, water refilling station and etc.,
There are so many businesses out there. The
questions are who are the owners of this businesses
and how did they owned it legally?

d) Lesson Proper
Class, our lesson for today are all about the legal
forms of business ownership. There are three legal
forms of business ownership; first is sole
proprietorship, second is partnership and the third
is corporation.
Sari-sari store in our local places is mostly owned
by only one person, therefore, a sari-sari store is an
example of a sole proprietorship form of business
Do you copy?

Yes, ma'am.
(students answer in chorus)

While partnership, is a form of business ownership

in which business owned and operated by two or
more people. Two persons have combined
resources and skills. Any of the 2 partner can act
as financier or manager. They can also share
responsibilities and roles in the business operations.
Yes, ma'am.
While, a corporation is a form of business
ownership in which business owned by two or
more persons,
aside from the owners, many people known as
shareholders, are engaged in a corporation through
their investment known as shares or stocks.
Alturas Supermarket is owned by Alturas Group of
Companies and it is an example of a corporation
form of business ownership.
Do you follow class?

Yes, ma'am.
(students answer in chorus)

Very good.
<Activity Proper>
I have here posted in the board the advantages and
disadvantages of each form of business
ownership. Now we will have another
activity to make our lesson more exciting,
do you like it?
Do you like role playing?
So, we will divide the class into three groups and
each group will have a representative to pick up
this rolled papers here for you to choose the form
of business ownership that will be portray by your
So, each group will present a role play in front of
the class showing the different advantages and

Yes, ma'am.
(students answer in chorus)
Yes, ma'am.
(students answer in chorus)

disadvantages of their chosen form of business

ownership. I will be posting the scoring rubrics in
the board for your reference.

Yes, ma'am.
(students answer in chorus)

Okay, good. Let's start. I will give each group five

minutes to prepare and ten minutes for the
Each group presents in front of the class.
Okay, well done. Each group acted and presented
their topic very well. I will now be announcing the
scores of each group and the best group will
receive the highest score of 100 points.

Yes ma'am.

Group 1 got 95, Group 2 got 97, Group 3 got 96

and Group 4 got 100 points. Let us give each group
a round of applause.

(Students clap their hands.)

Did you enjoy our activity?

Ye ma'am. Very much.

What did you learn from our lesson today?
Yes very good. Learning the different types of
business ownership will make us knowledgeable in
terms of decision making on what type of business
that you are going to start.
We can now differentiate the three legal forms of
business ownership.
Cooperation among members, working hard
towards attaining desired goal, patience in dealing
group mates and sharing learned knowledge.
IV. Evaluation:
Write the letter of your answer.
1. What form of business ownership has the
powers, attributes, and properties expressly
authorized by law or incident to its
a. Partnership b. Corporation c.
Proprietorship d. Cooperative


2. What is the difference between the sole

proprietorship and partnership?
a. number of members b. settling of
obligations c. dissolution d. business for

3. What form of business ownership that business

risks are shared by many people.
a. Partnership b. Corporation c.
Proprietorship d. Cooperative


4. In one sentence or give the importance of


V. Assignment
1) Choose one form of business ownership.
2) Give a name of a business that you know, that
uses this type of business ownership.
3) Explain in your own way, the advantages of
using this forms of business ownership in the
Prepared by:
Faye Lourane C. Ababon