SEMI-DETAILED LESSON PLAN

IN
ENTREPRENEURSHIP 11

Prepared by: MARY ANN C. ISANAN, M.M

Date: February 6, 2019

I. OBJECTIVES
1. To understand the importance of making financial
plan in a business plan.

2. To understand the different terms used in making

financial statements

II. SUBJECT MATTER

a. TOPIC: Forms of Business Organization
b. REFERENCE/S: www.google.com ;
https://www.futureaccountant.com/accounting-
process/problems-solutions/fundamental-accounting-
equation.php#.XFmN1uBubDc
c. MATERIALS: laptop, manila paper, permanent markers,
LCD projector, masking tape
d. SUBJECTS INTEGRATED:
1. Math – Equations and Word Problems
2. ICT – Use of Powerpoint Presentation

III. PROCEDURE
Priming Activities

a. ACTIVITY
 DEVELOPMENTAL ACTIVITY
o Learners will answer 6 item questions
about different financial terms.

b. ANALYSIS
 Learners are asked the following:
o What is a financial plan?
o Why is it necessary to make a financial
plan for your business plan?

c. ABSTRACTION
 Discuss about Financial Planning, its
objective, and importance.
 Discuss about the basic accounting terms ASSET,
LIABILITIES, OWNER’S EQUITY, REVENUE, EXPENSE.
 Discuss about ACCOUNTING EQUATION
 d. APPLICATION

Group Activity:

Show that the accounting equation is satisfied after

taking into consideration each of the following
transactions in the books of Mr. N

1. Started business with capital P100,000

2. Bought furniture P25,000
3. Bought goods for cash P20,000
4. Bought goods from Ram on credit P5,000
5. Paid cash to Ram P4,000
6. Withdrawn from the business P10,000

IV. EVALUATION

1. Learners will post their answers on the

board.
2. The teacher will show the answers and
explain to the learners the solution of
the given situation.

V. ASSIGNMENT

List at least 10 examples of ACCOUNTS of the following:

1. ASSET
2. LIABILITIES
3. OWNER’S EQUITY
4. EXPENSES