Republic of the Philippines

Region XI
Department of Education
Davao del Norte Division
KAPALONG NATIONAL HIGH SCHOOL
Maniki, Kapalong, Davao del Norte

LESSON PLAN IN ENTREPRENEURSHIP 11

September 26, 2017
Content Standards The learner demonstrates understanding of concepts, underlying
principles, and processes of starting and operating a simple
business.
Performance The learner independently or with his/her classmates starts and
Standards operates a business according to the business plan and presents a
terminal report of its operation.
CODE CS_EP11/12ENTREP-0a-i-22
Learning 1. Manifest understanding of starting and operating a simple
Competency business.
The learners…
1.8 Identify where there is a profit or loss for a business.

I. OBJECTIVES
Along the 60-minute session, the students are expected to:
1. differentiate the commonly used profitability ratios;
2. compute for the gross profit rate, operating profit margin rate, net profit margin rate, and return
on investment for their business for the month of August;
3. appreciate the importance of computing profitability ratios.

II. SUBJECT MATTER

Topic: Profitability Ratios
Reference: Entrepreneurship in Philippine Setting for Senior High
School by Nick L. Aduana, pp. 295 – 302
Instructional Materials: Visual aids, Chalk
Values Integration: Appreciation on the importance of computing
profitability ratios

III. PROCEDURE
A. Preliminary Activities
1. Prayer
2. Greetings
3. Checking of attendance and Classroom Management
4. Review (5 minutes)
Each group will report their expenses, income, and profit for their enterprise yesterday.
After the reporting, the teacher will ask one (1) student to give a recap on the discussion
yesterday.

B. Lesson Procedure
1. Activity – Class Discussion (20 minutes)
The teacher will discuss about the profitability ratios; gross profit rate, operating profit
margin rate, net profit margin rate, and return on investment. She will post the formula for
these ratios on the board and discuss further its uses.

2. Analysis and Discussion (10 minutes)

a. How do we define profitability ratios?
b. What are the profitability ratios that are useful in evaluating the profitability of one’s
business?
 3. Abstraction (10 minutes)
a. How would you differentiate each profitability ratio?
b. What do you think is the importance of computing profitability ratios?

4. Application (10 minutes)

The students are already grouped for their business plan project. They will compute
for the profitability ratios of their business. These are as follows; gross profit rate, operating
profit margin rate, net profit margin rate, and return on investment. They will based their
computation on their Income Statement and Balance Sheet. They will write their answers in a 1
whole sheet of paper.

IV. EVALUATION
The students are evaluated based on the group activity in the Application.

V. ASSIGNMENT
Write in your columnar book your enterprise’s expenses, revenues, and profits for this day.
Prepare to report your output tomorrow.

Prepared by:

APRIL JOY C. LASCUÑA

Teacher I

Inspected by:

GRACE MAE G. FLORES

Master Teacher II