Republic of the Philippines

Region 02
DIVISION OF ISABELA
CAGASAT HIGH SCHOOL -MAGSAYSAY ANNEX

A SEMI DETAILED LESSON PLAN IN

GRADE 11 – FUNDAMENTALS OF ACCOUNTANCY, BUSINESS and
MANAGEMENT

CONTENT CONTENT PERFORMANCE LEARNING CODE

STANDARDS STANDARDS COMPETENCIES
Forms of Business The learners 1. The learner shall be 1. differentiate the ABM_FABM1
Organizations demonstrate the various able to differentiate the forms of business 11
forms of business forms of business organization
organization, as organization in terms of
follows: nature of ownership 2. identify the ABM_FABM1
1. sole / single 2. make a list of advantages and 12
proprietorship existing business disadvantages of
2. partnership entities in their
each form
3. corporation community and identify
4. cooperatives the form of business
organization

I. OBJECTIVES
1. Differentiate the forms of business organizations
2. State the importance of different forms of business organizations
3. Enumerate the different forms of business organizations.

II. Subject Matter

A. Differentiating the forms of business
B. References:
Curriculum Guide: ABM_FABM11- IIIb-11, ABM_FABM11- IIIb-12
http://www.investopedia.com
C. Materials
Laptop with PowerPoint Presentation
Cartolina, activity materials
D. Valuing:
Perseverance /hard work

III. Learning Activities

1. Preliminary Activities
a. Prayer
b. Greetings
c. Checking of attendance
2. Motivation

A B C

If you are the man standing in front of the door having a bag full of
money, which door will you choose? Why?

3. Activity number 1

GALLERY WALK

Directions: Divide the class into three groups. Each group will be
assigned to each station, after 1 minute, they will go to another
station. Each station contains the different information about different
forms of business organizations.

Questions:

1. What is the differences of the three forms of business in terms of

establishing? in terms of finances? management?
2. What are the advantages in setting proprietorship, partnership? and
corporation?
3. How about the disadvantages of the three forms of business?

LESSON PROPER

Introduce the three forms of business through KWL chart

KNOW WANT LEARNED

PROPRIETORSHIP
PARTNERSHIP
CORPORATION
 4. GENERALIZATION
What is the difference between proprietorship, partnership and
corporation?

Valuing: How can you be a successful businessman?

5. Application
A. Put your smiley emoji up when the statement is true and put your
sad emoji down when the statement is false.
1. In proprietorship owner makes all the decisions
2. Corporation is separate from its owners.
3. In partnership, there is joint undertaking to share
4. Corporations is also called individual ownership.
5. Corporation has limited liabilities.

IV. Evaluation
Fill in the blanks with the correct word to complete the sentence. Select
from the choices above.

Limited, equally , corporation, share, simple or easy, complicated

1. Proprietorship is _____________to form and to operate than the

corporation.
2. In partnership each partner__________ the profits and debts unlike
proprietorship that shoulders all the profits and debts.
3. In a Partnership, profits and losses and shared ___________ unless
otherwise agreed.
4. Sole proprietorship has unlimited liability. In corporation there is
_________ liability for the stockholders
5. In ______________, large pool of capital is needed than sole
proprietorship.

JOHNREY S. PINTO
ABM TEACHER