Detailed Lesson Plan (DLP)

School Sibugon Integrated School Grade Level 12

Teacher Phegiel H. Magamay Learning Entrepreneurship
Area
Time & Dates Oct.05,2018 [9:45-10:45] Quarter 1st & 2nd Quarter

I. OBJECTIVES
A. Content Standards The learner demonstrates understanding of concepts, underlying principles, and
processes of starting and operating a simple business.
B. Performance The learner independently or with his/her classmates starts and operates a
Standards business according to the business plan and presents a terminal report of its
operation.
C. Learning 1. Manifest understanding of starting and operating a simple business
Competencies / The learners…
Objectives. 1.4 Identify the reasons for keeping business records;
Write the LC code for CS_EP11/12B-ENTREP-IVa-i-2
each
II. CONTENT Business Implemetation
III. LEARNING
RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials
pages
3. Textbook pages
4. Additional Materials
from Learning Resource
(LR) portal
B. Other Learning google.com
Resources
V. PROCEDURES
Introductory Activity (5 Preliminaries: Prayer, Checking of Attendance, Recap of previous lesson
minutes). Picture Analysis
Think-Pair-Share. Find a partner and discuss with your partner if the
pictures below are important in the success of a business and why they
are necessary?
Picture A
 Picture B

Activity/Strategy (15 GROUP CASE-ANALYSIS

minutes). Class will be divided into 4 groups and they will answer the following questions
below. They will write their answers in a manila paper. After 8 minutes of
collaboration, one member in each group will share their answers in front
of the class.

SCENARIO #1:
A woman has a sari-sari store business . She does not write
down how much money comes in and goes out. One day her son
comes home from school with a letter from the head master. The
school has increased the school fees, and it has to be paid
immediately.
The woman gets very worried. She knows she has no money. She
desperately tries to remember how much money she received in the
past week and how she spent it.

SCENARIO # 2:
A carpenter has sold a cabinet for P5,000 to a customer.
When the customer collected the cabinet, he told the carpenter
that he did not have money at that moment, but he promised to pay at
the end of the month.
At the end of the month the carpenter tries to get his money.
 The customer tells him that he only owes him P4,000, and he will not
pay him more than that! A very angry discussion between the two
persons follows. But the carpenter has no proof that he has sold the
cabinet on credit for P5,000, that’s why he accepts the amount of
P4,000 from the customer.

SCENARIO #3:
A group of women in your village has a bakery. They
have divided the tasks as following:
- one person always buys the ingredients for the bread and the
firewood;
- one person is responsible for selling the bread;
- all the other members of the group assist in kneading the
dough and baking the bread; - the treasurer of the group is
responsible for keeping the money safe.
The sales woman does not write down how much money comes
in. Whenever there is cash money she gives it to the treasurer of the
group, who keeps it in a cash box. The treasurer in turn gives
money to the person who buys the ingredients and the firewood.
The treasurer is a very reliable person, but she does not know how to
read and write.
At the end of the month the group wants to know how much
money they have made by selling bread. When they open the cash
box they find out that there is less money than they expected. Nobody
knows what happened to the money. After a discussion they accuse
the sales woman of stealing the money.

Scenario 1) What was the woman's problem? What could

she have done to avoid this problem?
Scenario 2) Why was the carpenter cheated by his customer? Did the
carpenter make the right decision? Why?
Scenario 3) Why were the group members get angry? What could they
have done to avoid this problem?
4) What is common to the 2 given scenarios? How can we avoid those
things so that we will not experience the same?

Analysis (5 minutes). Teacher will ask probing questions:

1. What problems do you encounter within your own business?
2. How will you remember how much money comes in and goes out?
3. What happen if you forget something?
4. What do you think bookkeeping means?
5. How do you think bookkeeping could help your business?
(Students will share their ideas and the teacher will do side by side
reinforcements.)
Abstraction (10 Bookkeeping means writing down all the money that comes into
minutes). your business and all the money that goes out from your
business.
Reasons for Keeping Business Records:
- evaluate whether resources are increasing
- not to incur liabilities and improve equity standing
- to minimize expenses and maximize revenues
- enable to balanced budgetting or financial planning as a means of
working to quantify your vision and mission.
- key to financial planning which will lead to correct path towards
success.
- you will know how much money you have received, how much money
 you spent and how did you spend it.
- you will be able to make better decisions on what to buy and sell;
- you can keep records of buying and selling on credit, so that people
can not cheat you
- you can keep records of money coming in and going out of a group-
project, and therefore prevent misuse of the money and avoid mistrust
among group members.

A proper bookkeeping is essential to any business whether big or

small in order to manage its daily functions and keep the business
running successfully.

Assessment (10 Identify if the following statements are the reasons for keeping
minutes). business records: Write T if the given statement is one of the reason
and F if the statement is incorrect.

1. Keeping business record is important for future references.

2. It will help in knowing the contact information of the clients.
3. In order to record money that are coming in and going out of a
group-project, and therefore prevent misuse of the money and avoid
mistrust among group members.
4. Not to incur liabilities and improve equity standing
5. Give the name of the sources like the authors.
6. It will give advices for them not to go wrong.
7. To minimize expenses and maximize revenues.
8. Key to financial planning which will lead to correct path towards
success
9. In order to manage its daily functions and keep the business running
successfully.
10.Enable to balanced budgetting or financial planning as a means of
working to quantify your vision and mission.

Assignment/Agreement ( Choose 1 out of the two proposed businesses. List down your
5 minutes). recommendations on how to maximize the positive effects of the
business and how to minimize its negative impacts/effects.
V. REMARKS
Indicate special cases
including but not limited
to continuation of lesson
plan to the following day
in case of re-teaching or
lack of time, transfer of
lesson to the following
day, in cases of class
suspension, etc.
VI. REFLECTION
Reflect on your teaching
and assess yourself as a
teacher. Think about
your student’s progress.
What works? What else
needs to be done to help
the students learn?
Identify what help your
instructional supervisors
can provide for you so
when you meet them,
you can ask them
relevant questions.
A. No. of learners who
earned 80% on the
formative assessment.
B. No. of learners who
require additional
activities for
remediation.
C. Did the remedial
lessons work? No. of
learners who have
caught up with the
lesson.
D. No. of learners who
continue to require
remediation
E. Which of my teaching
strategies worked well?
Why did these work?
F. What difficulties did I
encounter which my
principal or supervisor
can help me solve?
G. What innovation or
localized materials did I
use/discover which I
wish to share with other
teachers?