School: Sapang Palay National High School Grade Level: Grade 12

Teacher: Benjamin S. Andaya Learning Area: Entrepreneurship

Date: Quarter: Fourth

A. Content Standard The learner demonstrates understanding of concepts, underlying

B. Performance Standards
C. Learning Competencies
principles, and processes of starting and operating a simple
business.
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.
Manifest understanding of starting and operating a simple
business

The learners…
1.1 Implement the business plan.
1.2 Operate the business.
1.3 Sell the product/service to potential customers.

40. Objectives  Implement the business plan.

 Operate the business.
 Sell the product/ service to potential customers.

41. LC Code  CS_EP11/12ENTREP-0a-i-18

 CS_EP11/12ENTREP-0a-i-19
 CS_EP11/12ENTREP-0a-i-20
I. Content Business Implementation
II. Learning Resources
A. References
1. Teachers’ Guide Pages Curriculum Guide
2. Learners’ Material Intermediate pad, Pen
3. Textbook Pages Entrepreneurship Textbook, Page 59 to 67
4. Materials Laptops, speaker, led screen, chalk, white board marker
B. Other Resources Textbook, Internet
III. Procedures Facilitator’s Activity Learners’
Activity
A. Presenting the previous
new lesson
>Preliminaries “Good morning/ afternoon students “Good afternoon/
morning Sir Andaya”

>Prayer “Shall we all stand for a prayer. May I request “The student will lead
(student) to lead us the prayer?” the prayer.”

>Greetings “Good morning/afternoon once again. How’s your

day, students?

>Attendance checking. “Before we start the class, I will check your

attendance first.”
“But before that I would like to inform you of our
house rules.

>Reading of the House Rules “As young adults, I want to you behave and act like
one.”

“Phones should always in a silent mode when I’m

discussing.”

“Always raise your hands for any concerns.

“Always wear proper uniform.

School: Sapang Palay National High School Grade Level: Grade 12
Teacher: Benjamin S. Andaya Learning Area: Entrepreneurship
Date: Quarter: Fourth
“Always wear your ID.

“And always be attentive.”

“Is that clear? “Yes Sir”

B. Establishing a purpose for

the lesson
 Motivation “Class, before we start our lesson, I just want to ask in “The students will
here who wants to be an entrepreneur someday? raise their hands.”
“Please raised your hands.”

“I have here some videos about Entrepreneurship, “The student will

please watch and make some notes for our discussion watch and make some
and activity later.” notes.”
(Facilitator will project the video on the screen)

ACTIVITY “Ok class after you watch the video, the question is “The student will
What are your insights after seeing the video? What answer the question in
are the characteristics and values you should have to the front of the class.”
be a successful entrepreneur?
“I will give you five minutes to write on a piece of
paper then explain your answer in the front of the
class.”
“Thank you, students, for your participation and I’m
happy to hear that you have the interest to run a
business.”

UNDERSTANDING “Ok class let’s move on, and let’s discuss our lesson “Yes Sir”
for today, I need everyone to participate, attentive
and focus for this day.” Is it ok?

“However, let’s do have a recap to our previous

lesson, which is the 4ms of Operations.”

“The methods, manpower, machine, and materials

“Can you please describe these 4ms of operations?”
(The teacher calls the students at least 4 students) (The students answer
based on their
understanding)
“Very good”
(Facilitators ask another question in previous lesson)

“We discussed the seven steps recommended in

establishing the right business model, can you please
give me one and explain?”
(The facilitator will call at least 7 students) (The student will
answer based in their
understanding)
“Ok thank you students, and I am happy that you
remembered all the lessons that we’ve discussed last
meetings.

“Ok, let us discuss our new topics for today which is

starting and operating a simple business.”
(Facilitator start presenting ppt on the screen)

>Reading of the objectives “For the objectives. At the end of the lesson, you will
be able to:
 Implement the business plan.
 Operate the business. (The student will
 Sell the product/service to potential answer based on their
customers. knowledge or
understanding)
School: Sapang Palay National High School Grade Level: Grade 12
Teacher: Benjamin S. Andaya Learning Area: Entrepreneurship
Date: Quarter: Fourth
(Facilitator read the introduction of the topic and
question to the students)

“Ok class why is it important to have a business plan?

What is the purpose of business plan?”
(Facilitator will call the at least two students)
“Thank you for your answer.”
(After the students, facilitator will also give the
thought in specific question)

“A good business plan guides you through each stage

of starting and managing your business. You'll use
your business plan like a GPS for how to structure,
run, and grow your new business. It's a way to think
through and detail all the key elements of how your
business will run.”

“The purpose of a Business Plan is to identify,

describe and analyze a business opportunity and/or a
business already under way, examining its technical,
economic, and financial feasibility.

“There are four guidelines for successful business plan

implementation.”
“The objectives, tasks, time allocation, and progress.”

“The objectives should be crystal clear and specifically

spelled out, since it will be used as a building block for
the rest of the implementation plan.”

“Tasks, details what must be accomplished to achieve

the objectives. Include a task manager for each step,
so that the role is clearly defined and there is
accountability.”

“Time allocation, each task should be paired with an

appropriate time frame for completion.” (Students will answer
based on their own
“Progress, the overall management team leader understanding)
needs to be in charge of monitoring each task’s
progress and the completion percentage of each
objective.”

“Let’s talk about operating a business.”

(Facilitator ask a question regarding the topic)
“Ok class what is your idea in operating a business?”
(Facilitator will also give his understanding.)
“Before starting a business, aspiring entrepreneurs
should seek professional advice from small enterprise
advisor, accountants or consultants on what is the
best type of enterprise to establish, as this varies
according to the legal framework and economic
structures prevailing at a given time.”
“Before operating a business, you need to know what
forms of business you like to perform”? (Students will answer
“There are three forms of business organizations and the activity for five
types of operation. And these are sole proprietorship, minutes.)
partnership, and corporation.” (Students will go in the
front of class to give
ACTIVITY “Ok class let’s do an activity first. Get one whole sheet his/ her
of paper.” understanding.)
“Enumerate and explain the three forms of business
organizations and types of operation.”
(Facilitator will give time at least five minutes to
answer the activity.)

(Facilitator will call the students to go in front of the

class to discuss his/her understanding on the given
activity.)
School: Sapang Palay National High School Grade Level: Grade 12
Teacher: Benjamin S. Andaya Learning Area: Entrepreneurship
Date: Quarter: Fourth
UNDERSTANDING (Facilitator will also give his thoughts in the given
activity.)

“Ok as we mentioned the three business

organizations, first the sole proprietorship.”

“The sole proprietorship is the least complex form

of business enterprise. This form of business is
owned by one individual who makes all the
business decisions, receives the profits that the
business earns, and bears the financial
responsibility for losses.”

“A partnership is much like an individual

proprietorship but with more than one owner.

“A partnership is a business enterprise that is

owned by two or more people (called partners)
who make all the business decisions, who share
the profits of the business, and who bear the
financial responsibility for any losses.”

“A corporation is a form of business enterprise

that is owned by many shareholders. The
corporation has the legal status of a fictional
individual and is authorized by law to act as a
single person. The shareholders elect a board of
directors that appoints the management of the
corporation, usually headed by a president.”

“Ok class once the form of business has been decided,

there are a number of registration procedures that
need to be taken before trading begins.”

“The following are the basic requirements to start

commencing a business in the Philippines.”

“SEC registration or the Securities exchange

commission for partnership or corporation.”
“It is important to registering your business with SEC
not only to legitimize its juridical entity but also to
enable it to legally engage in business, issue receipts,
trade financial assets, and be entitled to certain rights
under the country's corporate and investment laws.”

“DTI registration for registering your business trade

name.”
“Under Republic Act (RA) 3883, it is illegal to use a
business name without registering first with DTI.
Ensuring to register your business name will
guarantee you the legal right to use it for five years
and must be renewed to continue its legal validity.”

“Mayor’s business permit for getting the license to

operate in the city or municipality and payment of
your local business taxes.”
“The mayor's permit or business permit ensures that
your business complies with all the ordinances of the
city or municipality you operate in and act as proof
that your business follows certain laws and
ordinances.”

“BIR registration for getting TIN, official receipts and

invoices, registering your book of accounts, and
paying your national internal revenue taxes (Income
tax, VAT or percentage tax, Withholding taxes, etc.)”

“SSS,PHILHEALTH, and Pag- Ibig fund registration, for

registering yourself or company as an employer and
for remitting your employee’s contribution together
School: Sapang Palay National High School Grade Level: Grade 12
Teacher: Benjamin S. Andaya Learning Area: Entrepreneurship
Date: Quarter: Fourth
with your employer’s share.”

“Ok after the basic requirements to start a business,

we also have other steps to follow before operating
the business.”

“First set up an accounting system or hire an

accountant.”
“Knowing how the business is doing financially is
important for planning and survival. Using an
accounting software package will make tracking
business transactions easier.”

“Advertise the business. No one will buy the products

or services if the customers don’t know that the
company exists. Create a website and advertise in
different media, such as newspapers and radio. Ask
customers for referrals. Network with other business
owners which will help in the recognition and gain
referrals for the new business.”

Secure insurance for the business. Liability insurance

protects the business in the event of litigation.
Consider life and disability insurance, health
insurance, and insurance if you are leasing an office or
storefront.”

“After registering the business, now we need to focus

in selling the product that defined principally by what
to sell, who to sell, and how to sell it.”

“There are three methods in selling the product. And

these are showing enthusiasm for the product,
connecting with the buyer, and selling product as an
owner salesperson.”

“For method 1 there are three classifications to

showcase the enthusiasm for the product.”

“Study the product, to convey knowledge about the

product and to answer the customers questions
about the product, will project complete
understanding of the product. It is vital to know the
product inside out. If a customer asks something that
cannot be answer right away, it is better to say that
the exact answer will be investigated, and feedback
will be given right away.”

“Emphasize the perks of the product to customers. It

is important to translate the product’s features into
benefits as well as giving good product information to
the right people. This makes it easier for the customer
to see why they should purchase the product.
Think about things like 1. Will the product make the
customer’s life easier? 2. Will the product create a
sense of luxury? 3. Is the product something that can
be enjoyed by many people? 4. Is the product
something that can be used for a long time?

“Ensure that the product has been adequately

explained. In person-to-person sales there is a need
to ensure that good product information is supplied
via retail packaging, point- of purchase displays, and
any marketing materials. Make sure that all product
information is informative, true, and complete. Make
sure too that the language on product packaging and
marketing materials is clear, direct, and easy to read.”

“Then we have method 2.”

“1. Share your love of the product. A good
School: Sapang Palay National High School Grade Level: Grade 12
Teacher: Benjamin S. Andaya Learning Area: Entrepreneurship
Date: Quarter: Fourth
salesperson believes in the product that is being sold
and transfer this enthusiasm to the customer.”
“There are numerous ways to show the love of a
product. 1. Don’t neglect body language and tone. 2.
Convey energy and enthusiasm in speaking clearly
about the product and show expressions when
discussing it. 3. Be prepared to discuss how to use the
product, or how other satisfied customers have used
it.”

“Anticipate the customer’s motivation. To be able to

answer any questions that customers may have about
a product, it is important to anticipate those
questions. This will show an understanding of
customer needs. Make sure to connect emotionally
with customers by addressing those needs. Think
about the typical customers. 1. What motivates
them? 2. What need do they have? 3. Are they
young? 4. Single? 5. Wealthy 6. Do they have
families?”

“Then we have practice breaking the ice with

customers. If working in direct sales, the way to
connect with people is critical. Make remarks about
the product that will interest customers and start
deeper conversations.”

“Then, be honest about the product. This means

being transparent in the delivery of product
information.”

“Then the next is close the sale. There are many ways
styles and methods of closing a sale, but one of the
most effective is the mnemonic, ABC: “Always Be
Closing”. Confirm the prospective buyer’s interest in
the product by meeting the needs.”

“Then the last one is giving the customers time to

consider. Appearing overly pushy is a turn-off for
many buyers. Customers may want to go home and
quickly do online searches for more information.

“For the last method, selling products as an owner

salesperson.”

“Familiarize yourself with all aspects of the product.

Owner as salesperson has the ability to affect more
than just the interaction with buyers.”

“Market the product. It is important to make the

product information available through as many
channels as possible.”
“Review the sales performance. Analyze the sales at
regular intervals. Is the product selling well? Is stock
low or high? Is there a profit? How are the competitor
performing?”

“Then the last one is troubleshooting sales, if

necessary. If they do not sell well, there will be a need
to enter a problem-solving mode. Improving the sales
will involve reassessing the product, customer base,
and marketing. Change the tactic periodically.”

ABSTRACTION “Business implementations, also called a business

implementation plan, is a set of steps that companies
use to determine how to implement a strategic plan
within company activities to achieve one or more
business plan objectives. This includes activities like
School: Sapang Palay National High School Grade Level: Grade 12
Teacher: Benjamin S. Andaya Learning Area: Entrepreneurship
Date: Quarter: Fourth
setting roles, establishing important dates or
deadlines, defining methods of communication and
methods to educate company employees about
strategic planning initiatives.”

APPLICATION “Ok class this time I want you to showcase your “The student will
talents by doing a demonstration or make a simple create a simple
business plan or a plan on how you start and operate business plan and it’s
a simple business.” execution.”
EVALUATION (The teacher will be having a quiz, but this time the “The students will
quiz will be in the form of stating what he / she answer the quiz based
remembered in the discussion and explaining what on his/ her
the importance of business plan is to operate a understanding.”
business.

“Ok class, get one whole sheet of paper and state

your reflection about what you have learned in our
topic.”
REMARKS
REFLECTIONS ( The teacher will be given an assignment)
“For your assignment, search some successful Filipino entrepreneurs, it’s
company background, and the story of their success.

PREPARED BY: BENJAMIN S. ANDAYA

Teacher

CHECKED AND OBSERVED: ________________________________________

Name of Supervisor/Principal
Date: JUNE 8, 2022