DETAILED LESSON PLAN IN

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 1

Objective:
1. Differentiate the types of business according to activities
2. Make a list of business in their community according to their activities
3. Describe the types of business

Subject Matter:
The types of business according to activities, particularly: 1. Service
business 2. Merchandising business 3. Manufacturing business

Materials: cut outs of different pictures, visual aid, authentic products, chalk

Procedure:

A. Preparatory Activities

1. Prayer
Teacher Student
Please all stand, Jezreel lead the prayer. Okay ma’am, Classmates, let
us pray. (Our father…)
2. Greetings
Good morning class! Good morning Ma’am Labrador
3. Energizer
Let us have first an energizer, Britney
kindly lead.
4. Checking of Attendance
Please pick-up pieces of papers and waste
under your tables.Last meeting I already
grouped youinto 4.
Are you already with your group? Yes ma’am.
Group leader from group 1 please stand
andtell me whose absent from your group. Group leader: Group 1 is all
present ma’am.

How about group 2. Group leader: Group 2 is all

present.
Group 3? Group leader: Group 3 is all
present ma’am.
Group 4? Group leader: Group 4 is all
present ma’am.
Very good! We all have perfect attendance
for today.
Are you ready for our activity today? Yes ma’am, we are very
excited!

5. Review
Since we do not haveassignment,
Whocan give a recap about our lesson last Ma’am (raising her right
meeting? hand). Last meeting we
discuss about the forms of
businessorganization, its
advantages and
disadvantages.

Yes, very good!

What else? Ma’am we also discuss its
articles, the SEC and the
Corporation Code of the
Philippines.
Yes, very good!

I would like to emphasize to you that

the types of business differ on the
presentation of the equity side but
the accounting for assets and
liabilities are essentially the same.
Understand? Yes ma’am!

6. Motivation

Class, can you see those products at the Yes ma’am!

top of the table?

What are those products, Angeline? Flat Iron, Cellphone,

PowerbankandCoffee in a
bottle ma’am!
Very good!

This time, we will be having a game called

“The Future Entrepreneur”.

I will be the one to assign to you what

product you are going to market.
Each group will be given 3 minutes to plan for
the strategies on how you sell the product.
Whoever will convince the buyer to avail the
service or product will be the winner. Assume
that I will be your buyer.The entrepreneur
will introduce the product and explain its uses
and benefits. You will be given2 minutes to
market your product. You can speak Tagalog,
English or Taglish.
Rubrics will be:
Product Knowledge: 30%; Convincing Power:
35:%; Marketing Strategy: 35% with the total of
100%. You may now start.

3 minutes is over. Are you all ready? Yes ma’am.

Group 1 please come in front. Group

2 please prepare. Group 1 will nowpresent their
answer.
Group 1 you can now start.

Thank you group 1, group 2 please

come forward.

Thank you group 2, group 3

please come in front.

Thank you group 3, group 4

pleasecome in front.

You are all good!But there is one group who

convince me to avail or buy their
product and that group is..

Based on the activity that we have done

What do you think is our topic for today? I guess our topic is all about
selling goods Ma’am!

Selling goods. What else? I guess it’s all about providing

services ma’am!

Yes providing services.

B. Developmental Activities
1. Standards
In orderfor you to understand the lesson,
whatwill you do if someone is speaking
in front? Seat properly ma’am!

Yes very good! Another? Listen and pay attention

ma’am.
Yes, what else? Cooperate and raise the right
hand if we will going answer
ma’am.
Very good! So, can I expect that from
you? Yes ma’am!

Before we will proceedto our topic, kindly

read first the learning objectives: 1. Differentiate the types of
business according to
activities
2. Make a list of business in
their community according
to their activities
3. Describethe types of
business according to their
activities

2. Lesson Proper

Our lesson for today is about, everybody

“The Types of Business according to their
activities. Business, also known as firm or
enterprise. It is an organization involved
in the trade of goods, services or both to
the customers.This are the types of business
according to their activities. Shyra, kindly Service business,
read. Merchandisingbusiness and
Manufacturing business.
Thank you. We will first tackle about the
service business.

Service business offers professional skills,

advice and consultation. Examples for this
are firms, transportationcompanies, entertainment,
hotels and restaurants,apartments, banks,
telecommunication companies, event planner,
medical& dental services, security& janitorial
services, media, blogging & advertising, salons
and many more.. Service companiesuse their
employees to provide intangibleproducts or
services to the customers. How does service By charging fee or labor to
business generates its profit?I have here a the customers ma’am.
sample pictures of a service business.
So now, we will discuss the 2nd type of business
Mary Grace, please stand and kindly read the
2nd typeand its explanation.
Merchandisingbusiness buys at wholesale and later
sells the products at retail. Examples are: grocery
store, department store, distributors, real estate
dealers, car dealers. How does merchandising
business generates its profit? By marking-up prices
I have here some picturesexamples of on their goods
merchandising business. availablefor sale.

Now, the last type of business is manufacturing business.

it buys raw materials and uses them in making a new
product. Examples for this are: car manufacturers,
wine and soft drinks producers, electronic parts
manufacturers, producers of drugs and other medical
products. This photos are examples of manufacturing
business.

3. Generalization

Again, what are the types of business The types of business

according to their activities? are service,
merchandising &
manufacturing ma’am.
Very good! Give me 1 example of service business
here in Hinatuan. Salon ma’am.

How about merchandising business? Sari-sari store ma’am.

How about manufacturing business? Bakery ma’am.

Very good!

4. Application

This time, we will be having a practice.

Youshould identify the given items if it is a service,
merchandisingor manufacturing business.
Those who wants to answer will come
infront and write thier answer in the
blackboard.

1. Provides services to customers

2. Sells goods to customers
3. Raw materials are available
 4. Goods to be sold are purchased from the supplier
5. Goods to be sold are produced by the company itself
6. Supplies are used, no goods to be sold
7. Bakery
8. Barber shop
9. Cellphone store
10. Abenson appliances

Evaluation:
Please get 1/2 sheet of paper crosswise.
Each group will think of a five names
of a business here in Hinatuan that
belongs to service, merchandising and
manufacturing.

I will give you five minutes to answer.

Times up! Please pass your papers.

ASSIGNMENT

Class, kindly get your assignment notebook and write this. Tomorrow wewill check.
Look for a business that is either a service, merchandising or manufacturing business.
Interview the owner by asking the following questions:

1. How long have you been in this business?

2. Why are you putting up this kind of business?
3. How did you get started in this business?
4. Why is your business located at this site?
5. What do you do with your profits?
6. What did you learn from this interview?

Prepared by:

NALYN M. CORTEZ
BSED Earner

Checked by:

IRENE D. MONTENEGRO
Cooperating Teacher