Grades 1 to School CANDON NATIONAL HIGH SCHOOL Grade Level 12 STEM 1 & 3

12 Teacher JOSE A. LEUTERIO JR. Learning Area ENTREPRENEURSHIP

DAILY
LESSON LOG Teaching Dates DECEMBER 05 – 09, 2022 Quarter SECOND
and Time (2:00 PM – 3:00 PM)

Session 1 Session 2 Session 3 Session 4

I. OBJECTIVES
A. Content Standards The learner demonstrates understanding of environment and market in one’s locality/town.
B. Performance The learner independently creates a business vicinity map reflective of potential market in one’s
Standards locality/town.
C. Learning 1. identify essential 1. compute projected 1. appreciate the The learners will be
Competencies/ factors in revenues. significance of able to answer the
Objectives forecasting 2. compute projected forecasting revenues questions correctly
Write the LC code for revenues and costs; and and costs to a and honestly.
each costs. 3. create a table business.
2. calculate mark-up showing projected
revenue and costs.
and selling price of
a product or
merchandise;

II. CONTENT Forecasting The Revenues of The Business Forecasting The Cost to FORMATIVE
Be Incurred ASSESSMENT
A. References
1. Teacher’s Guide
pages
2. Learner’s Materials
pages
3. Textbook pages
4. Additional Materials ENTREPRENEURSHIP ENTREPRENEURSHIP ENTREPRENEURSHIP
from Learning MODULE MODULE MODULE
Resource (LR) portal
B. Other Learning Internet, Laptop & Power Internet, Laptop & Power Internet, Laptop & Power
Resources Point Presentation Point Presentation Point Presentation
IV. PROCEDURES
A. Reviewing previous The teacher will The teacher will recall in The teacher will Short review about the
lesson or presenting review/recall the 4M’s of how to compute the mark review/recall that the concepts that were
the new lesson operations. Supply and up price of a given revenue generated by discussed.
 value chain management.
Let the learners examine
how the sale of products
generates revenues. In
this lesson, we will
identify the mark-up and
selling price of the
product. We will also
project the revenues that
the business will make
from the sale of products.
problem. selling RTW’s has a
corresponding amount of
costs incurred. This cost
is the amount of RTW
before adding its mark-
up price.
Now that you have
learned what cost is, let
the learners identify the
costs and expenses
incurred by the business
in generating revenues.

B. Establishing a The teacher will prepare The teacher will prepare The teacher will prepare Distribution of the
purpose for the lesson the learners for their task. the learners for their task. the learners for their test papers.
task.
The teacher will give an The teacher will give an
Activity to the learners. Activity to the learners. The teacher will give an
Activity to the learners.
ACTIVITY 1. ACTIVITY 1.
Have you tried estimating Directions: Write True if ACTIVITY 1.
the time that it takes you the statement is correct, Have you tried recording
to travel from home to while False if the the amount of money
school? statement is incorrect. you spend from your
1. When sales exceed the daily allowance? You
Directions: Write your cost to produce goods might be experiencing
estimate in Estimated its result is called difficulties in making
Time column, after forecasting. your allowance meet
your daily needs as a
arriving to school fill in 2. Mark-up refers to the
student.
the Actual Time in the amount added to the
blank provided. cost of a product to Directions: Try to fill in
determine the selling the information below to
Guide Questions:
price. come up with a
1. How close were 3. Forecasting is a breakdown of your daily
your estimates planning tool that allowance.
compared to the helps the entrepreneur
 actual time? Did cope with
your estimate fall uncertainties in his
short compared to future operation.
the actual time? 4. Costs incurred
2. What do you think through payment of
were the factors utilities such as water
that might have and electricity are
contributed to called operating
getting you early to expenses. Guide Questions:
school? 5. Mang Mario is a fruit 1. Were you able to
3. On the other hand, vendor. Selling fruits get a positive
does your actual is an example of a total?
time exceed your service concern 2. Did you spend all
estimates? busines. your allowance
4. What do you think and ended up
were the factors with a zero total?
that might have
contributed in
arriving later than
your estimated
time?

C. Presenting The teacher will present The teacher will present Reading directions/
examples/instances the definition of terms the definition of terms. instructions.
of the new lesson through power point
presentation.  Cost of Goods
Sold / Cost of Sales
 Revenue.  Merchandise
 Sales Inventory,
 Service Income beginning
 Purchases
 Merchandise
Inventory, end
 Freight-in

D. Discussing new The teacher will present The teacher will show on The teacher will the
concepts and the key concepts and how to compute projected formula to compute for
practicing new skills factors such as external daily and monthly costs of goods sold.
 #1 and internal factors that revenue.
can affect the business. Merchandise Inventory,
Table 1 shows the beginning P XX.XX
These factors are: projected daily revenue of Add: Net Cost of
1. The economic Ms. Nista’s online selling Purchases XX.XX
condition of the business. Freight-in XX.XX
country Cost of Goods Available
2. The competing Table 2 shows the for Sale P XX.XX
businesses or projected monthly and Less: Merchandise
competitors yearly revenue of Ms. Inventory, end XX.XX
3. Changes happening Nista’s online selling Cost of Goods Sold P
in the community - business. XX.XX
The internal aspect
of the business -

E. Discussing new The teacher will present The teacher will show on The teacher will let the
concepts and practicing and solve the formula of how to compute projected learners calculate the
new skills#2 mark up. monthly revenue covering cost of goods sold by Ms.
one year of operation. Fashion Nista’s online
selling business for the
Mark up – refers to the Table 3 shows the month of January.
amount added to the cost projected monthly
to come up with the revenues covering one Table 4 shows the costs
selling price. The formula year of operation. incurred during the first
for getting the mark up month of operation of Fit
Computation for assumed Mo’to Ready to Wear
price is as follows:
increase of revenue on Online Selling Business.
specific months.
Mark Up Price = (Cost x Table 5 shows how
Desired Mark Up = freight-in is calculated.
Percentage)
Mark Up for T-shirt =
(90.00 x .50)
Mark Up for T-shirt =
45.00

In calculating for the

selling price, the formula
 is as follows:
Selling Price = Cost +
Mark Up
Selling Price = 90.00 +
45.00
Selling Price for T-shirt =
135.00

F. Developing mastery GROUP ACTIVITY. GROUP ACTIVITY. GROUP ACTIVITY.

(leads to Formative Compute the mark up of Compute the projected
Assessment 3) the given problem. revenue by day, month
and year based on your
1. Aling Minda is business concept.
operating a buy and
sell business, she sells 1. Aling
Minda is
broomsticks (walis
operating a buy and
tingting) in her stall at
sell business, she sells
a local market. She
broomsticks (walis
gets her broomsticks
from a local supplier tingting) in her stall at
for 25 pesos each. She a local market. She
then adds 50 percent gets her broomsticks
mark-up on each from a local supplier
broomstick. Every day, for 25 pesos each. She
aling Minda can sell then adds 50 percent
30 broomsticks. mark-up on each
broomstick. Every day,
aling Minda can sell
30 broomsticks.
Let us now substitute
the values from Table 4
and Table 5. Since there
is no Merchandise
Inventory, beginning and
end, let us add Cost of
Purchases and Freight-in
to get the Cost of Goods
Sold.
Merchandise Inventory,
beginning P 00.00
Add: Net Cost of
Purchases 68,400.00
Freight-in 10,000.00
Cost of Goods Available
for Sale P 78,400.00
Less: Merchandise
Inventory, end 00.00
Cost of Goods Sold P
78,400.00

G. Finding practical Try the following Now that you have

applications of situations to see if you learned how to forecast
concepts and skills in have understood the revenues of the business,
daily living concepts. investigate how these
concepts are being
 1. Kyle, a local applied by existing
entrepreneur is businesses in your
planning to sell 10 community. Using the
liter-bottled waters in table below, fill in the
his sari-sari store. A necessary information
local water purifying based on your
business in the city investigation.
sells their 10-liter
bottled water for 20
pesos each. Kyle
wants to add 25 per
cent mark up from the
original cost of 10
liters bottled water.
Calculate how much
mark-up Kyle should
add. Determine how
much should be the
selling price for 10-
liter bottled water.
H. Making The teacher will present The teacher will present The teacher will present
generalizations and the generalizing the generalizing the generalizing
abstractions about question. question. question.
the lesson
“How would you compute “How would you compute “How would you
for the mark up price?” for the projected compute for the project
revenue? daily? costs of purchases?
monthly?” Freight?”

“How would you “How would compute for

determine if it increases the projected monthly
or decreases?” costs?”

I. Evaluating learning Try the following Suppose you wanted to Use the template below Conduct of the test
situations to see if you start a merchandising and fill in the necessary proper.
have understood the business in your figures based on the
concepts. community, list the scenario.
product/s you want to 1. Mang Eduard
sell and determine its operates a buy and
 1. Zoei sells fruits in a mark-up and selling sell business. He sells
local fruit stand in the price. Use the same umbrellas in his shop
market. She gets her formula for calculation near the city mall. He
fruits from a local found on the above table. gets his umbrellas
wholesaler in the city. from a local dealer.
Zoei charges 40 per Each umbrella costs
90.00 pesos each.
cent mark up for every
Expecting rainy
kilo of watermelon she
season to come, Mang
gets. Suppose the cost Eduard purchased 4
per kilo of watermelon dozen of umbrellas
is 25, how much is the every week. The
selling price for one supplier then charges
kilo of watermelon? 200.00 pesos per
dozen for freight.
Mang Eduard can sell
12 umbrellas every
day.

J. Additional activities Checking of papers.

for application or
remediation
V. REMARKS

VI. REFLECTION
A. No. of learners who
earned 80% in the
evaluation
B. No. of learners who
require additional
activities for
remediation
C. Did the remedial
lessons work? No. of
learners who have
caught up with the
lesson
D. No. of learners who
 continue to require
remediation
E. Which of my teaching
strategies worked
well? Why did these
work?
F. What difficulties did I
encounter which my
principal or
supervisor can help
me solve?
G. What innovation or
localized materials did
I use/discover which I
wish to share with
other teachers?

Prepared and Submitted by: Noted and Checked by: Approved by:

JOSE A. LEUTERIO JR. FIDEL T. WIGAN JR. ALEJANDRO F. HABOC JR.

Subject Teacher Assistant School Principal II School Principal III

Date of Submission: December 05, 2022