Republic of the Philippines

Department of Education
Region II
Schools Division Office - Cagayan

Semi Detailed Lesson Plan – Senior High School 11/12

DLP NO. LEARNING AREA GRADE LEVEL QUARTER DURATION DATE

01 Entrepreneurship 11/12 2nd Sem 1 hour February 2021

I. Objectives

A. Content Standard The learner demonstrates understanding of concepts,

underlying principles, and processes of starting and
operating a simple business.

B. Performance Standard The learner independently or with his/her classmates starts

and operates a business according to the business plan and
presents a terminal report of its operation.

C. Learning Interpret financial statements : Balance Sheet, Income

Competencies Statement, Cash Flow Projections, and Summary of Sales
and Cash Receipts

D. Specific Objectives

Domain The learners shall be able to:

1. Knowledge 1. Remembering

a. Know and describe the meaning of Balance Sheet,

Income Statement, Cash Flow Projections and the
Summary of Sales and Cash Receipts.

b. Identify the difference between financial

statements.

2. Understanding
Identify the concept of the financial statements.
 2. Skills 1. Applying
The importance of knowing the different transactions
underlying each of the financial statements.

2. Analyzing
Different transactions and accounts for each of the
financial statements.

3. Evaluating
How to each transaction affect the overall outcome of
an enterprise or business.

4. Creating
A simplified statement for each financial accounting and
a projected state of the business for 5 years.

3. Attitude Being a Senior High School student, do you plan to have

your own business in the near future?

4. Values What are the values be obtain in order to achieve success?

II. Content Business Implementation

III. Learning Materials  DepED K-12 Kurikulum

 Mirriam Webster Dictionary
 Entrepreneurship : Starting An Enterprise. Having An
Innovation Mindset by Josiah Go and Chiqui Escareal-Go
Part IV : Topic 11: Operational Matters (pg.278-280)
 Internet : Google, SlideShare, Holy Bible

IV. Learning Materials  Technology – Integration : laptop and projector

 Materials : USB, pictures of different accounting
transactions, board, pen/chalk, papers, alcohol, face
mask and face shield
V. Procedures
 Praying
A. Introductory Activities  Checking of attendance
 Rules
 Review of past lesson
a. What is entrepreneurship?
b. Who is an entrepreneur?

B. Motivation
1. Establishing a Direction : Students will identify the pictures flash in the
purpose for screen and the materials available.
the lesson

2. Presenting a. What are these pictures and materials all about?

examples / b. How does an entrepreneur enter to a business
instances of when these demands are at its peak?
the new lesson

C. Discussing new Discuss the following:

concept and practicing
new skills #1
a. Income Statement
b. Balance Sheet
c. Cash Flow
d. Sales and Cash Receipts

D. Discussing new Types of transactions:

concept and practicing
new skills #2
a. Cash Deposit
b. Cash Withdrawal
c. Accounts Receivables
d. Sales
e. Bank Loan
f. Wages and Salaries
g. Rent Expense
h. General Expenses
i. Taxes

E. Developmental Group Activity

Activities Directions: Each group is assigned to arrange the
different types of transactions according to where it
should be place in the different financial statement.
 Procedure:
1. The teacher will randomly divide the class into four
groups.
2. Each group will be assigned with the following
financial statement.
Group 1 – Balance Sheet
Group 2 – Income Statement
Group 3 – Cash Flow Statement
Group 4 – Sales and Cash Receipts (Book Keeping)
3. Together, arrange the different transactions
according to where it should be put.
4. Present it at your classroom.

F. Developing Mastery : Rubrics

(leads to Formative Assessment)

Approches Needs
Criteria Excellent Meets Expectations Expectations Improvement
(20 points) (15 points) (10 points) (5 points)

Students Students Students Students

Content demonstrates strong demonstrates some demonstrates a little shows no
understanding of the understanding of the understanding of the understandin
ideas, through ideas, through ideas, through literal g of the ideas
detailed minimal explanation. or content of
explanation. explanation. the piece.

The group worked The group worked Group Group did not
very well with each well with each other communicated work well
Teamwork other and the and communicated relatively well with a together.
presentation was well. Some members few lapses in the There were
shared equally participated slightly presentations; some obvious
among the group more than others. students dominated miscommunic
members. the presentation and ations and
others did not lapses in the
participate much. presentation.

Eye contact is Eye contact to Eye contact with the No eye

effectively audience is audience is hardly contact is
Delivery established with the somewhat established; student made with
audience; student is established; student is not very articulate. the audience;
very articulate. is somewhat distracted
Adheres to time articulate. Adheres from the
 limit/requirement. to time overall
limit/requirement. message.

G. Pangwakas na Gawain Paghahambing ng Payat (thin) at Mataba (thick) Dynasty.

a. Payat / Thin o Intergenerational Dynasty : Kapag

ang isang pamilya ay pinanatili ang kahit na isang
halal na posisiyon sa loob ng magkakasunod na
election cycles. (Pagpapakita at pag-uugnay ng
larawan mula sa pangkatang gawain)

b. Mataba / Fat Dynasty : Kapag ang pamilya ay

nagpalawak ng bilang ng mga kasapi sa iba’t ibang
halal na posisyon. (Pagpapakita at pag-uugnay ng
larawan mula sa pangkatang gawain)

c. Mga salik at dahilan ng pagkakaroon ng Political

Dynasty sa bansa.

H. Paglalapat 1. Iugnay ang kasalukuyang kaganapanng Political Dynasty

(Application) sa bansa at sa buhay ng bawat isa.

2. Bilang isang kabataan, paano mo maipapakita at

maipararating sa mga kasalukuyang nakaupo sa pwesto
ang mga karaingan o kailangan ng inyong lugar o ng
bansa upang matamasa ang kaunlaran?

I. Pagtuklas ng mga Katangiang Pang-karakter

praktikal na
aplikasyon sa
konsepto at Bansa
kasanayan sa pang-
araw araw na
pamumuhay
Political
Dynasty
Sarili Pamayanan

J. Pagbuo ng Paglalahat
(Generalization) at Panuto : Paano tuwirang nakaka-apekto sa kabuuang
Abstraksiyon katatagan ng pamahalaan ng bansa, pamayaan at sa sarili
(Abstraction) tungkol ang pagkakaroon ng Political Dynasty?
sa aralin
 I. Pagtatasa (Assessment) 1. Tawag sa matagumpay na pagpapanatili ng
kapangyarihang political sa loob ng sunud-sunod
na henerasyon.

2. Ang batas na nagtatakda sa pagbabawal ng

political dynasty sa Pilipinas.

3. Sa anong artikulo at seksiyon sa sagot ninyo sa

number 2 nakasulat ang probisyon sa
pagbabawal ng political dynasty?

4. Ano ang tawag ng ilang eksperto sa uri ng

pamahalaan na umiiral sa bansa ngayon?

5. Sa pagkakaroon ng political dynasty sa bansa,

ano raw ang hindi na naipapatupad ng maayos?

6. Kategorya ng political dynasty na kung saan ang

pamumuno ay nasa kamay ng magkakamag-anak
sa iba’tibang posisyon ng magkakasabay.

7. Ano namang kategorya nabibilang ang

pamumuno ng isang pamilya sa iisang halal na
posisyon?

8. Ano raw ang una sa listahan na dahilan ng

pagkakaroon ng political dynasty?

9. -10. Magbigayng dalawang kilalang pamilyang

nanaugnay o nauugnay sa Political Dynasty.

Susi sa Pagtatama
1. Political Dynasty / Dinastiyang Politikal
2. 1987 Saligang Batas
3. Artikulo II Seksiyon 26
4. Elite Democracy
5. Checks and balances
6. Mataba / Fat Dynasty
7. Payat / Thin / Intergenerational Dynasty
8. Malakawang kahirapan / Poverty
9-10. halimbawa : Marcos / Aquino

VI. Kasunduan (Agreement) Magbasa o makinig sa mga isyung pampolitika :

Graft and Corruption
VII. Replekyon (Reflection)

A. Bilang ng mag-aaral na
nakakuha ng 75% sa
ebalwasyon.

B. Bilang ng mag-aaral na
nangangailang ng
karagdagang gawain para sa
mastery o remediyo.

C. Nakatulong ba ang mga

remediyo sa mag-aaral?
Bilang ng mag-aaral na
nahasa at nakahabol sa klase.

D. Bilang ng mag-aaral naa

patuloy na nangangailangan
ng remediyo o karagdagang
gawain.

E. Alin sa aking mga istratehiya

ang nagging epektibo? Bakit?

F. Anu-anong mga suliranin ang

maaring malutas sa tulong ng
aking Principal o Supervisor.

G. Anong makabagong
pamamaraan o panglokal na
kagamitan ang aking
ginamit / mga nadiskubre ko
na ibig kong maibahagi sa
aking mga kaguro at iba pang
guro.
Prepared by: Checked by: Observed by:

____________________ ____________________ ___________________

ELEINE T. ALVAREZ
JHS Teacher Applicant Date: ______________ Date: _____________