DETAILED LESSON PLAN IN ACCOUNTING AND BUSINESS

MANAGEMENT
For GRADE 12
I. OBJECTIVES
At the end of the 60–minute period the learners should be able to:
a. Name the three types of business organization in a market economy;
b. Describe each type of business organization in a market economy; and,
c. List down examples of different types of business organization in the local
community.
II. SUBJECT MATTER
Topic : What Type of Business Should I start?
Reference : Master Curriculum Guide: Economics and Entrepreneurship
Materials : Laptop and Projector, Manila Paper, Chalk
Strategies : Discussion and Group Activity
Skills : Describing, Analyzing and Identifying
Values : Cooperative
Subject Integrated: Values

III. PROCEDURE
Teacher’s Activity Student’s Activity

A. Daily Routine
a. Prayer
Good Afternoon Class!
Before we start our lesson for today, let
us pray. _________ would you please lead
the prayer. (the Student will lead the prayer)

b. Checking of Attendance
Who are absent today?
(The students will call out the name of the
absentees)
c. Checking of Assignment
Okay Class, I remember that I gave
you an assignment last meeting. Kindly
pass your assignments in front and I’ll be
the one to check them.
(The students will quietly pass their
assignments in front)
B. Review
Before we proceed to our next topic, Who
can recall our past lesson?
Yes ____________, kindly give us a brief
 recap of our lesson last meeting.

Our topic last meeting is all about Supply

Good memory! and Demand.
Who can give a brief explanation about
the supply and demand?

Ma’am, demand refers to the quantity of

Excellent! You seem to have really
understood our topic last meeting.
Who else can add up to what he/she said?
a product or service desired by the
buyers. Supply represents how much the
market can offer.

C. Lesson Proper None Ma’am.

a. Motivation
I have here a puzzle.

¹S

²P f s

p O

r B

⁴C r p i n

s a

o ⁶M s

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 You are going to fill in the crossword. Here
are the hints. ( Flash hints one by one in the
power point presentation)

DOWN

1 Owned and manage by an individual

3 Supplying and distribution of goods

5 formed for a particular purpose

Answer:
6 place where products are bought and sold
¹S

²P r o f i t s
ACROSS
l
2 Income, earnings and revenue
e
4 a large business or organization
p O
7 a business owned by two or more persons
r B r

o u g

p s a

⁴C o r p o r a t i o n

i n i

e e z

t s a

o ⁶M s t

r a i

s r o

h k n

i e

⁷P a r t n e r s h i p

b. Presentation
Class, when you heard the word
“business”, what is the first thing that
comes into your mind?
Okay, Very Good! What else? When I heard the term “business”, the
first thing that comes to my mind is “jobs”

Excellent! The words income and consumers

Class, the term “business” refers to an comes into mind ma’am.
organizational entity involved in the
provision of goods and services to the
consumers.

Now, based on the activity, what do think

is our lesson for today?

Very Good! Ma’am, our lesson for today is all about

That's our lesson for today, the basic the types of business organization.
types of business organizations. But
before we continue, let me to call one to
read the objectives of today's lesson?

c. Discussion and Analysis (The students read the objectives of the

Do you have any knowledge about the topic)
different types of business organization?

Perfect! The different types of business

Okay class let’s discuss each type of organization are: sole proprietorship,
business organization. partnership and corporation.
Who has any idea about sole
proprietorship?

Very Good! Sole Proprietorship is owned and

Who else has an idea? controlled by an individual.

You're right! The owner of the business gets all the

It is a type of business that is organized profits.
by one person who usually acts as a
manager. Most small business is
considered a sole proprietorship type of
business because it only needs a small
amount of capital and can be easily
managed.

What are the examples of sole

proprietorship type of business in our
community?

Correct! Who else can add up to what

he/she said?
Ma’am, examples are sari-sari stores.

Excellent! Other examples are barber shops,

How about partnership? Who has an restaurants, ukay-ukay, bakeries and
idea about the second type of business other similar enterprise.
organization?

Correct! Who else has an idea?

Very Good!. And what do you call
those people who joined together to
engage in a business?
Ma’am, partnership is a business owned
by two or more individuals.
They share in the management and
profits among themselves.

Good!.
Partnership is a type of business
organization formed by two or more They are called partners.
individual who contributes money,
property and talent to engage into
business. The partners also shares in
the management of the business.

Who can give examples of Partnership

type of business in our local
community? Yes __________?

Brilliant!
Another Example?
Example are Rovillos Hospital.

Excellent!
These enterprises is considered Isiah Hospital and Beachland Estate and
partnership type of business consultancy.
organization.
 Okay, let’s proceed to the next type of
business organization?
When we say “corporation”, what
usually comes to mind?

Very Good! Who else can add up to

that idea? Ma’am, corporation means big business.

Precisely!, Anyone else?

Corporation is composed of many
Brilliant! owners.
Class, a corporation is a form of
business organization that is created It engages in a very large transaction.
by law, functions as a separate legal
entity, and is owned by two or more
individuals called stockholders.
Stockholders are at risk only for the
amount of their financial investment.

Who can give an example of a

corporation that can be seen in our
community?

Excellent!
Who else can give another example?
Example is Jollibee.
Very Good!. Those are some examples
of corporations.
Ma’am, PNB, LBP, Yamaha and Honda.
Class, do you now understand the
three types of business organization?

Do you have any questions?

d. Activity Yes ma’am

Word Formation
Direction: Form a word based on the None Ma’am.
statement given or how the word is
described.
Description:
1. It is a type of business organization that is
owned by an individual.
2. Two or more individuals joined together to
engage in business.
 3. It is a legal entity that is owned by two or
more individuals called stockholders.

e. Generalization
Okay class, we have identified the Words: Sole Proprietorship
different types of business organization and Partnership
their descriptions. So, will you name them? Corporation

Excellent!
How about giving a brief description for each
type. Anybody?

f. Application The different types of business

if you are given a capital, what type of organization are: sole proprietorship,
business would you like to engage in? partnership and corporation.
Why?

So, if that is your plan, Go and Good

luck because money comes from (Students give a short definition of
business. different types of business organization)

With these, I know you are now ready for

an evaluation.
(Students share their plans)

Very sure ma’am.

IV. EVALUATION
DIRECTIONS: Get 1/4 sheet of paper and write the correct answer to the following
questions.
1. What is an enterprise usually organized by n individual who acts as a manager?
2. What is the other term for income or revenue?
3. What do you call the place wherein the products are bought and sold?
4. What type of business organization established as a separate legal entity and engage
in a large scale of business.
5. What is a type of business enterprise owned by two or more individual?

V. ASSIGNMENT
Directions: Have a mini research about Advantages and disadvantages of different types
of business organization.
Prepared By:
MA. CRISTINA F. DALISAY