DEPARTMENT OF EDUCATION

REGION 02

Division of Isabela

AURORA SENIOR NATIONAL HIGH SCHOOL

DETAILED LESSON PLAN

Teacher: Jenny Claire S. Viernes Position: SHS Teacher II

Subject: Management Grade Level: 12

Date: January 30, 2019 Section: A & B

I. OBJECTIVES

At the end of the lesson, learners are expected to:

A. Content Standard: The learners have an understanding of the different forms of organization.

B. Performance Standard: The learners shall be able to decide how the business should be structured.

C. Learning Competencies: The learners can discuss the difference between Sole Proprietorship,
Partnership and Corporation.

II. Content: Forms of Business Organization

III. Resources:

A. References: Organization and Management by Helena Ma. F. Cabrera

Internet

B. Materials: Power point

Teacher’s Activity Student’s Activity

Good morning, class! Good morning, Ma’am!

Okay, before we will start our new lesson (Student praying)

class, may I call Hiro to lead the prayer.

Class be seated.
Thank you, ma’am.

Kindly arrange your chair and pick up pieces

(Students pick the pieces of paper and
of paper under your chair
arranged their chairs)

Is everybody present?
Yes ma’am.
Very good.

Lesson Proper

MOTIVATION

Okay class, before we will proceed to our

Yes ma’am.
new lesson let’s have a game called “A
BATTLE OF INTELLIGENCE”. First, you will
form a circle ,you will pass this bottle while
dancing and when the music stops, the one
who is holding the bottle will pick picture
inside and will share his or her ideas from
the picture. Understand?
What’s inside in the bottle class are
examples of Business Organization.

So now, we will talk about Business

Organization. By the way,what is Business
Organization class?

Yes, Kiefer

Very good, Kiefer.

Yes, Kiefer is right. All businesses has a main

goal whether to earn profit, to increase
productions, to increase their customer and
so on. It is also composed of some individual,
whether it is composed by one person or
more.
Business Organization is a person or a group
of people working together in pursuit of the
same commercial interest.

Moving forward to our lesson, there are 3

forms of Business Organization , what are
they?

Yes, Kath

Very good.

What is Sole Proprietorship? Proprietorship

Yes, Anna. Partnership

Corporation

Sole Proprietorship is the simplest and most

easily formed business organization. It is
 owned and controlled by one person. The
owner has complete ownership of all the
assets of the business and the profit
generated by it. The owner makes all the
business decisions and assumes complete
responsibility for any of its liability or debts.

Very good, Ana.

With this type of business organization you

as the owner is the boss, the manager and
the one who makes the decision. You are
solely responsible for all the debts and
obligations related to your business. All the
profit would be yours. It is less paperwork
and low cost to start.

So if you have means, you have the skills and

already have a knowledge on how to run
your business , this type of organization is
suited for you.

What are businesses that can operate by a

single individual?

Aliyah?

Faye?

Hens?

Very good.

Any question regarding sole proprietorship? Sari-sari store

Bakery

Restaurant

Let’s move to the second form of business

organization which is “Partnership”

What do you understand about Partnership

Quennie? None ma’am.

When we say partnership ma’am, there are

Very good.
It says here class that a partnership
established by an agreement. It may be as
informal as handshake or as formal as a
many-paged agreement usually called the
“Articles of the Partnership”
two or more person involve.
A type of business organization in which two
or more individuals pool money, skills and
other resources and share profit and loss in
accordance with terms of the partnership
agreement.

But remember class, there are two types of

Partnership, can you give one Seth

Very good Seth.

Yes, Karina

Yes, wherein It is good to have a partner in General Partnership ma’am. General

business class because you have more Partnership, all partners have unlimited
financial resources, there is greater liability. The other one is
management specialization.

Limited Partnership, creditors cannot go

In partnership class, it is not necessary that after the personal assets of the limited
all partner will contribute money, there are partners.
partner who will just contribute his skills and
and knowledge which is called the Industrial
Partner. It depends on what particular
contribution each partner should contribute
that had been agreed upon.

A partnership is form based on the “trust

and confidence” of the individual to each
other. The trust and confidence is the cord
that binds the partnership.

Did you understand what partnership is

class?

Moving forward is the third forms of

business organization. What is the third form
of business organization?

Aljon?

Very good.

What do you know about corporation.

Lei? Yes ma’am.

Corporation Ma’am.

So why is it that corporation said to be an

artificial being?

Corporation is a company consist of board of

 directors and sells stocks.

It is also an artificial being created by

operation of law having the right to
Very good.
successions and the powers, attributes and
Why Corporation is created by operations of properties expressly authorized by law or
law? incident to its existence.

Corporation as an artificial being because it

is not a real or natural person, but the law
assumes so that it can perform all business
In addition class, a corporation can continue functions, which a natural person can do.
to exist despite the death, withdrawal,
insolvency or incapacity of the individual
members or stockholder composing it.

A corporation can only exercise powers that

it is expressly authorized to perform in
Because ma’am it requires special authority
accordance with the Corporation Code.
or grant by the State through legislative
department either by a special incorporation
law.
Can you give me some examples of a
Corporation?

Abi?

Wen?

Very good, class.

Remember class, that in order to have a

successful business and be a successful
businessman, you need to be more
optimistic enough, you need to consider
many things like your capital, your market
potential, your manpower and so forth.
Once you have decided to start your own
business, you will have to determine what
business structure or form of organization San Miguel Corporation ma’am.
you’ll need, the structure of your business Universal Robina Corporation.
will depend on whether you want to run
your business yourself or with partners or
associate.
Now that you already know the three forms
of business organization, you already have
an idea how your business is to be
structured.

Activity

Now group yourselves into 4, we will going

to have an activity. This activity is called
BINGO WITH A TWIST

Procedure:

Now you will come up with a team

name .You will answer at the bingo grid that
I gave to you a while ago, you can put S for
sole proprietorship, P for partnership and C
for corporation. After answering the bingo
grid I will give the correct answer and if you
are correct you can put a “X” on the grid.
Once a team has four “X” in any direction on
the grid, the group shouts “BINGO”.

IV. EVALUATION

Give at least 2 advantages and disadvantages of Sole Proprietorship, Partnership and Corporation. Write it
in 1/2 sheet of paper.
V. ASSIGNMENT

If you were a businessman, what form of business organization you prefer? Why?

Prepared by:

JENNY CLAIRE S. VIERNES

Teacher-Applicant