Lucsuhin National High School

Integrated Senior High School

DAILY LESSON PLAN

SUBJECT AREA : Fundamentals of Accountancy, Business

Management
SEMESTER : Second Semester – First Quarter
TIME : 60 Minutes
DAY : Monday
DATE : July 3, 2017

The learners
demonstrate an understanding of the types of business according to
activities, particularly:
I. Content Standard
• service business
• merchandising business
• manufacturing business
The learners shall be able to differentiate the types of business
according to activities and make a list of businesses in their community
II. Performance Standard according to their activities.

The learners should

compare and contrast the types of business according to activities
(ABM_FABM11-IIIb-13)
identify the advantages and business requirements of each type
(ABM_FABM11-IIIb-14)
III. Learning
Specific Learning Objectives
Competencies/Objectives
At the end of this lesson, the learners will be able to:
• review the types of business according to activities
• describe a service entity and give examples
• describe a merchandising entity and give examples
• describe a manufacturing entity and give examples

IV. SUBJECT MATTER Types of Business According to Activities

V. LEARNING RESOURCES
 A. References DepEd
Grade 12- FABM Teacher’s Guide
Curriculum Guide

• Valencia, E. and Roxas, G. (2009). Basic Accounting, 3rd ed. Valencia

B. Other Learning Education Supply
Resources • Valix, Conrado T. et.al. (2015). Financial Accounting, Vol. 1, First part.
GIC Enterprises & Co. Inc.
• Weygandt, J. et. al. (2012) Accounting Principles 10th ed. John Wiley
& Sons (Asia) Pte. Ltd.
VI. PROCEDURE
A. PRIMING ACTIVITIES: (5)
B. Prayer / Greetings / Classroom management instructions
C. Checking of Attendance
• Review the types of business organizations
• Sole / Single proprietorship – owned by one person
• Partnership – owned by partners (two or more persons)
• Corporation – owned by shareholders
• Emphasize that the types of business organizations differ on the
presentation of the equity side but the accounting for assets and
liabilities are essentially the same
• Tell the learners that this topic, types of business operations, differs in
terms of the presentation of the statement of comprehensive income
(income statement) and the content statement of financial position
(balance sheet)
D. MOTIVATION (10 mins)
) 1. Give Local Example and Application

• Ask the learners how the following earn profits:

• Herez Barber Shop

• Clean Ko Place Mo Cleaning Services

• Tutorial Services

• Alfonso Hotel

• Cynthia’s Food Vendor

• Susan’s Roses Flower Shop

• Wash Your Problem Laundry Shop

• Greg’s Bakery

•Shagie Salon Parlor

• Fish Be With You Fish Shop

 2. After checking their answers, emphasize that because of the nature of
their operations, the presentation of their statement of comprehensive
income and the content of the statement of financial position may differ
from each other.

• by providing services • by selling goods

A. ACTIVITY (20)
PRACTICE (10 MINS) Group work

Ask them to identify if it is a service, merchandising, manufacturing

business or hybrid:

1. Provides services to customers

2. Sells goods to customers
3. Raw materials are available
4. Goods to be sold are purchased from a supplier
5. Goods to be sold are produced by the company itself
6. Supplies are used, no goods to be sold
7. Bakery
8. Barber shop
9. Cellphone store
10.Abenson appliances
Key Answers (1) service (2) either merchandising or manufacturing (3)
manufacturing (4) merchandising (5) manufacturing (6) service (7)
manufacturing (8) service (9) merchandising (10) merchandising

B. ABSTRACTION (20)
The teacher will discuss the lesson for the day through a power point
presentation
1. 3 types of business organizations
There are businesses that may be classified under more than one type of
business. A bakery, for example, combines raw materials in making
loaves of bread (manufacturing), sells hot pan de sal (merchandising),
and caters customers’ orders in small coffee table servings of
ensaymada and hot coffee (service).


Provide local examples.

1. Ask the learners to think of five companies/stores who do
VII. APPLICATION service, merchandising and manufacturing
2. Call on a learner and ask why those businesses were
categorized as service, merchandising or manufacturing
EVALUATION (5 MINUTES)
VIII. ASSESSMENT
Ask the learners to look for a five business that is either a service,
merchandising or manufacturing business.
 Interview the owner by asking the following questions. Pick someone from the
IX. AGREEMENT / class to discuss his findings.
ASSIGNMENT

X. REMARKS
A. No. of learners who
earned 80% on the
formative assessment
No. of learners who require
additional activities for
remediation
B. Did the remedial lessons
work? No. of learners who
have caught up with the
lesson
C. No. of learners who
continue to require
remediation
D. Which of my teaching
strategies worked well?
Why did these work?
E. What difficulties did I
encounter which my
principal or supervisor can
help me solve?
F. What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?

Prepared by:
Noted:

PERLITA A. VILLANUEVA
ALMA D. ACUNA Principal III
Teacher