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 : Friday
DATE : June 23, 2017

The learners demonstrate an understanding of the various forms of

business organizations, as follows:

• Sole /Single Proprietorship

I. Content Standard • Partnership

• Corporation

•Cooperatives

The learners shall be able to

• differentiate the forms of business organizations in terms of nature of

ownership
II. Performance Standard
• make a list of existing business entities in their community and
identify the form of business organization

The learners shall be able to • differentiate the forms of business

organizations. (ABM_FABM11-IIIb-11) • identify the advantages and
disadvantages of each form. (ABM_FABM11IIIb-12)
Specific Learning Objectives
At the end of this lesson, the learners will be able to:
III. Learning
• identify the forms of business organizations by nature of ownership.
Competencies/Objectives
• give examples of businesses in their respective communities and
identify the form
• identify the advantages and disadvantages of the four forms of
business organization
IV. SUBJECT MATTER Users of Accounting Information

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

D. MOTIVATION (5)
(5 MINUTES)

Ask them the following questions: How much is your daily allowance?

• How much is your daily allowance?

• Do you know that with your daily allowance you can own a
company?

2. Link the answers of the learners. 



Tell them their daily allowance can be used to buy shares of stock of a
corporation and that they will become the owner of such a company”.

Inform them of the subject matter of your lecture.

E. ACTIVITY (20)
PRACTICE (10 MINUTES)

Divide the class into four groups.

1. Assign each group a form of business organization.

2. Assign a group leader/reporter for every group.

3. Ask each group to list down at least three businesses in Luksuhin

Ibaba, Alfonso, Cavite

• For every business, the learner will identify the business activities,
products or services offered by each business.
 • The group may be asked to identify the owners of every businesses
listed.

4. Ask the group leader or reporter to present the output of each group.

F. ABSTRACTION (20)
The teacher will discuss the lesson for the day through a power point
presentation
1. Forms of Business Organization
2. Advantages and Disadvantages of different forms of
organization.

1. Post the activity on the wall, and make a gallery work. List down
the business under single proprietorship, partnership,
VII. APPLICATION corporation and cooperative

EVALUATION (5 MINUTES)

1. Enumerate all the forms of business organizations by nature of

VIII. ASSESSMENT
ownership.
2. Disadvantages of Cooperative

Ask the history of identified cooperative in Alfonso.

IX. AGREEMENT /
How many are their board of directors?
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