Semi-Detailed Lesson Plan in Organization and Management

Learning Competency 9: Differentiate the various forms of business organizations

Code: ABM_AOM11-Ic-d-9

I. Objective
At the end of the lesson, the students are expected to:
A. Distinguish each form of business organizations in terms of their similarities and
differences
B. Appreciate the differences among the various forms of business organizations
C. Complete a comparison diagram of the business organizations

II. Subject Matter

A. Topic: Various Forms of Business Organizations
B. References (CO-TA2)
Azarcon, E., et. al. 2008. Principles of Economics with Taxation and Agrarian Reform.
Valencia Educational Supply, Baguio City. pp. 281-294
Tibon, M., et al. 2016. Learning to Succeed in Business with Management. Phoenix
Publishing House, Inc., Quezon City. pp. 16-18
C. Materials (CO-TA2)
Construction materials, tabular presentation, chart, laptop
D. Values: Healthy and constructive thoughts

III. Procedure
A. Preparatory Activity (7 minutes)
1. Opening Prayer
2. Greetings
3. Classroom Management (CO-TA5)
4. Checking of Attendance
5. Review of Past Lesson
6. Presentation of Today’s Objectives (CO-TA1)

B. Motivation (CO-SLA7) (8 minutes)

The students will be divided into two groups and will play hangman. Each group will
be given three words. The group with higher points wins the game.

C. Analysis and Discussion (15 minutes)

Legal Forms of Business Organizations According to Ownership
 Sole Proprietorship is a one-person business that is the easiest and simplest
business enterprise to organize. A sole proprietorship is inseparable from its
owner.
 Partnership is a business owned by two or more persons. Partners share in the
profit or loss according to the terms of their agreement.
  Corporation acquires a juridical personality upon formal registration and
recognition with the SEC. A corporation is treated as a person, separate and
distinct from its owners.
 Cooperative is a corporation organized and controlled by its members, who pool
resources together to provide themselves and their patrons with goods, services
or other benefits.
Forms of Business Organization According to Primary Activities
 Service renders service to its clients in exchange for a fee.
 Merchandising is engaged in the purchase and sale of goods and earns profit by
adding mark up to the cost of goods it is selling.
 Manufacturing transforms raw materials to finished goods that are sold at a price.

D. Exercise (CO-TA3/CO-TA6) (5 minutes)

Question to ponder on: What could be the possible considerations in choosing the
form of business to organize?
Direction: Think for 2 minutes and the teacher calls 2 students to share their
thoughts.

E. Generalization (CO-TA3/CO-SLA7) (5 minutes)

Business Organization Comparison Diagram
Direction: Call 20 students to complete the table.
Type of Government Profit And Life of the
Business Ownership Agency Loss (p/l) Liability Business
Organization Involved Distribution Organization
Sole
Proprietorship
Partnership
Corporation
Cooperative

F. Application (CO-TA6/CO-SLA9/CO-SLA13/CO-SLA15) (10 minutes)

The teacher will ask students to answer on a ¼ sheet of paper and will call 3 students
to share their answer.
Direction: Choose a form of business organization that you would like to engage in
someday and explain why.
IV. Evaluation (CO-TA3/ CO-TA4/CO-TA6/CO-SLA7/CO-SLA10/ CO-SLA11) (15 minutes)
Direction: Form four groups. Compare and contrast the following using Venn Diagram.
Present your work in class. The groups can discuss for 5 minutes and each group will be
given 2 minutes to present.

1. Sole Proprietorship Partnership

2. Corporation Cooperative

V. Assignment (CO-SLA8) (5 minutes)

Answer the activity, Forms of Orgs, in our Google Classroom. Submission of answers is
until 8:00 pm of this day.

VI. Closure (2 minutes)

Prayer
Classroom Management

Total: 72 minutes
3 minutes of interruptions