Semi-Detailed Lesson Plan in Accountancy, Business and Management Track

Applied Economics

MOST ESSENTIAL LEARNING COMPETENCIES

Analyze the effects of contemporary economic issues affecting the Filipino
entrepreneur./Week 6

I. OBJECTIVES

At the end of the lesson, the students should be able to:

A. differentiate investment, interest, rentals, wages and taxes;
B. explain investment, interest, rentals, wages and taxes; and
C. analyze the effects of investment, interest, rentals, wages and taxes to Filipino
Entrepreneur.

II. SUBJECT MATTER

A. Topic: Effects of contemporary economic issues affecting the Filipino entrepreneur

B. References: Applied Economics
by Rosemary P. Dinio, PhD and George A. Villasis, Pages 17-30
Materials: TV, laptop, powerpoint presentation, word search puzzle, bond paper,
ballpen, black board, eraser, chalk, whiteboard, and whiteboard marker.
D. Valuing: Teamwork and commitment

III. PROCEDURE
Teacher’s Activity
A. Preparatory Activity
1. Prayer
2. Greetings
3. Checking of Attendance

B. Developmental Activity

1. Motivation
The teacher presents a word search puzzle.

Economic
Issues

The teacher asks

the students to find the words in a puzzle.

2. Presentation
The teacher asks the students to define the words in a puzzle.

3. Discussion
The teacher will present a Venn diagram about investment.

The students complete and discuss the Venn diagram.

The teacher facilitates the activity of the students.
The teacher will discuss also about stocks, bonds and interest.

4. Application
The teacher asks the students.
How to compute interest?
The teacher presents a simple interest problem.

Then the students show how to compute annual interest.

The teacher asks the students.

Is interest the same as rent? Why?

The teacher also presents a group activity.

Directions. Group yourself according to your skills.
• Drawing
• Singing
• Writing

In five (5) minutes, each group will answer the question by presenting their skills.
Presentation by group is a maximum of three (3) minutes only.
What are the effects of high taxes on business?
 The teacher will present the rubric for assessing the group activity.

The teacher facilitates the activity of the students relating to the effects of high taxes on
business such as inadequate income, low wages, high prices, substandard products, product
unavailability and continuation and poverty and high crime.

5. Generalization
The teacher asks the following questions:
Define investment, interest, rentals, wages, and taxes.
What are the effects of investment, interest, rentals, wages, and taxes to Filipino
Entrepreneurs?

IV. EVALUATION

Quiz Bee. Directions: In five (5) seconds, each group will write the correct answer on
your bond paper then wait for the go signal of your teacher to show your answer.
One point for each correct answer.

1. Which of the following is NOT a part of contemporary issues face by the Filipino.
A. Interest rate C. Investment
B. Taxes and wages D. Deforestation

2. What is proof of ownership of a certain portion of the corporation, and you are entitled to a
percentage shares of all its gains and losses?
A. Stocks B. Real estate
C. Bonds D. Securities

3. What is an amount paid regularly at a particular rate for the payment of borrowed capital?
A. Cash B. Incentive
C. Interest D. Commission

4. What is the amount of money that is paid to workers based on the number of hours?
A. Salary B. Interest
C. Wages D. Piece rate
5. What is the term used for the amount paid to workers on a fixed rate based on the agreed
rate of both employee and employer?
A. Salaries B. Interest
C. Wages D. Piece rate

6. What is the amount collected by the government allocated for government expenditures to
improve the service to the people?
A. Taxes B. Donation
C. Medicare D. Interest

7. Which term refers to a short-term employment practice in the Philippines?

A. Endo B. Regular
C. Probationary D. Terminates

8. What does the acronym T.R.A.I.N Act stand for, signed into law by President Rodrigo
Duterte?
A. Tax Reform for Acceleration and Inclusion
B. Tax Refund for Acceleration and Increase
C. Tax Refund for All Indigent Natural Born Citizen
D. Tax Refund for All Incapacitated Natural Born Citizen

9. What is the term used for the amount paid by a tenant to the owner of the possession?
A. Bonus B. Interest
C. Rent D. Penalty

10. Where is the place where traders can buy and sell shares for investment?
A. Philippine Stock Exchange B. Philippine Savings Bank
C. Bangko Sentral ng Pilipinas D. Philippine Sports Arena

V. ASSIGNMENT

Directions: Fill out the crossword puzzle with the correct terms using the given clues.