SEMI-DETAILED LESSON PLAN IN T.L.E.

I. OBJECTIVES:
At the end of the lesson, students are expected to:
a.) Identify the basic patterns of business ownership: Sole Proprietorship, Partnership and
Corporation.
b.) Differentiate Sole Proprietorship from Partnership; Corporation from Cooperative.
c.) Explain the importance of having a business.

II. SUBJECT-MATTER:
Topic: Patterns of Business Ownership: Sole Proprietorship and Partnership
References: Technology and Livelihood Education III, pgs. 374 – 376 Basic Accounting 12th
Edition, pg. 10 Partnership and Corporation Accounting 11th Edition, pgs. 1-2 – 1-17Authors:
Rita de los Santos, et al… Win Ballada and Susan Ballada
Materials: illustration board, paint, cartolina, glue, art materials, scissors, pictures, Manila
paper

III. PROCEDURE

A. Preliminary Activities Prayer, Greetings, Checking of Attendance, Setting of Classroom

Standards
B. B. Review
The class will be playing 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. They just need to match the correct description from its corresponding
components. The student who will be answering it will be determined through the singing of a
song introduced by the teacher. A flower will be passed on to each student from the first row
to the last and back again. The moment the teacher taps the table then the one holding the
flower will come in front and answer.
C. Motivation
Instruct students to close their eyes. Let them imagine the different businesses they
have seenwhile roaming around the city. Ask them to give at least four businesses based on
what they had in mind.
D. Lesson Proper
a.) Pre-Activity
The teacher will introduce the new lesson about the patterns of business ownership:
sole proprietorship, partnership, corporation and the cooperative. Furthermore, she will give
instructions for the next activity.
 b.) Activity Proper
The class will be divided into four groups. Each group will have to choose one
representative to go in front and pick from the rolled papers provided by the teacher. Their
presentation will depend on what basic pattern they have picked. The rubrics in grading the
presentation will be posted on the board.
c.) Post Activity:
The scores and suggestions for each group will be given and the importance of the
activity will be discussed. The teacher will give additional information on the part which she
thinks was not fully covered by the students. d.) Generalization: What have you learned on
the different patterns of business ownership? e.) Valuing: Cooperation among members,
thriftiness to save more, working hard towards attaining desired goal, patience in dealing with
customers.

IV. EVALUATION. Write the letter of your answer.

1. What pattern of business ownership has the powers, attributes, and properties expressly
authorized by law or incident to its existence?
a. Partnership b. Corporation c. Sole 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 profit

3. In what attribute do corporation and cooperative differ from each other?

a. perpetual existence b. limited liability c. management ownership
4. In one sentence or phrase explain the importance of business.

V. ASSIGNMENT
Give the advantages and disadvantages of the different patterns of business ownership.

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Noted by: GENCIANO M. CAMBALON Prepared by: TACIANA M. SUMALPONG