A DETAILED LESSON PLAN FOR ACCOUNTANCY, BUSINESS MANAGEMENT ( Senior High

School)

REVISED EDITION/ SECOND DRAFT

Prepared by: Michelle B. Florenciano

Date: July 09, 2022

I. OBJECTIVES
At the end of the lesson, the students will be able to:
a. Define the (3) business entities according to their activities.
b. Determine the examples of the business entities according to their activities.
II. SUBJECT MATTER
a. Topic: Types of Business According to Activity
b. References: Fundamentals of Accountancy: Business Management
c. Materials: Writing materials, Projector and Slides
III. Values and Skills
• Critical thinking
• Self- confidence
• Cooperative
• Determination
IV. Teaching Learning Process

Teacher's Activity Student's Activity

A. ROUTINARY ACTIVITIES

Good morning, class! Good morning ma'am..

Please stand up for our prayer, ( Students will stand up and start
praying)
Kylie will lead the prayer.. Our father...Amen

Before you take your seats, please (Arrange chairs and pick up
pick up any pieces of paper or pieces of paper)
trashes,
Then, please arrange your chairs
properly.

You may now take your seats (Take seats)

Class, may I know who are absent No one ma'am..
for today?

It's good to hear that.

 Okay can we recall our lesson Yesterday ma'am, we define the
yesterday and explain it, anyone? meaning of management which
Yes, Ryan? defines as an administration of
organization as art and science
of managing resources of the
That's right, thank you Gilbert! business.

B. MOTIVATION
Before we proceed in today's Yes, ma'am..
discussion, let us first have an
activity. I will group you into two (2)
groups to give atleast 4 local
examples of business inside Quirino
Province and provide what is the
nature of their operation. Do you
understand?

Now, this will be group 1 and 2. (Students will follow the

I will give you 2 minutes to do the instruction and start posting
activity and post it on board. Okay, answers on the board).
your time starts now.

(After two minutes)

Okay, are you all done? Yes ma'am..

Possible answers of students: Possible answers of Students

1. Lanilex Hypermart 1. Lanilex Hypermart
2. Samsrock Resort 2. Samsrock Resort
3. Jades Flowershop 3. Jades Flowershop
4. Litos Barbershop 4. Litos Barbershop
5. Baron Bakeshop 5. Baron Bakeshop
6. Minute Burger 6. Minute Burger
7. Motortrade 7. Motortrade
8. Petron Gas Station 8. Petron Gas Station

Okay, all of your answers seem

correct,
Let me ask this question, In each of Ma'am, I think that most of these
your answers, what do you think is Business have in common is the
the nature of their operations? way of selling goods and
providing services to the
Correct, it is the way of selling customers.
goods and providing services to
various customers.
LESSON PROPER
At the end of the lesson, the
students will be able to:
A. Define the 3 business
entities according to their
activities.
 B. Determine the examples of
the business entities
according to their activities

C. PRESENTATION
Since we have finished our activity, Maam, I think it will be about
what do you think is our lesson for Types of business organization.
today?

Correct, do you agree of what he/ Yes, maam

she have said?

D. DISCUSSION
So, with that said, what are the
different types of business
organization? Kindly read..
Yes, Pauline.. 3 types of business organization
- Service business
- Merchandising business
- Manufacturing business

Okay, to further understand our

lesson let us discuss these different
terminologies presented
What is the first type of business
organization? Who can read the
definition?
Yes, Allyza! A. Maam, first type is service
business, this type of business
offers professional skills, advise
and consultations.
Thank you, okay who can give me a Maam, one good example is/are
good example of a service barber shop, beauty parlors,
business?Miss Andrea! repair shops, banks, accounting
and low firms.

Good how about the next one? Ma'am, the second is

(Someone raising his hand) Merchandising Business- this
Yes, Joseph.. type of business buys at
wholesale and later sells the
products at retail. They make a
profit by selling the merchandise
or products at prices that are
higher than their purchase costs.
This type of business is also
known as " buy and sell".
Okay, thank you Joseph, so mainly
merchandising business are more
likely a book store, sari-sari store,
 hardware and etc.
So how about the last one?
Yes, Ella.. Ma'am, the third and last is what
we call manufacturing Business-
this type of business buys raw
materials and uses them in
making a new product, therefore
combining raw materials, labor
and expenses into a product for
sale later on.

Good, now who can give me an B. MAam, one example would be a

example of a manufacturing type of shoe.manufacturing business
business?yes, Maria! and a car manufacturing plants.

E. ACTIVITY( APPLICATION)
Going back to our previous activity
and groupings. Given the business
entities identify the activities of each
and determine what type of
business it belongs.

Business Entities Activi Type of Business Activities Type of

ties Business Entities Business

1. Lanilex 1.Lanilex Selling of Merchandise

Hypermart hypermart Goods business

2. Samsrock 2.Samsroc Services Service

Resort k Resort Business
3. Jades
Flowershop 3.Jades Selling of Service and/
4. Litos Flowershop Goods or
Barbershop and merchandise
5. Jamolod Providing business
Masonry Services
and
Concrete 4.Litos Services Service
Products Barbershop Business
5.Jamolod Selling of Manufacturin
Masonry Goods g business
F. GENERALIZATION and
Okay, how is determining the type of Concrete
business activity important to you as Products
future business owners?
Yes, Faustina..
Maam, It is important to know
 the type of business activity for
us students to differentiate the
classifications of the entities and
Thank you, Faustina.. their type of business.

G. EVALUATION
Now class, this is serve as your oral
recitation, Let us identify if it is a
service, merchandising,
manufacturing,business or hybrid.
(Who can answer the
following?raising their hands)
1. Provides services to
customers Answers:
2. Sells goods to customers 1. Service
3. Raw materials are available 2. Either Merchandising or
4. Goods to sold are produced manufacturing
from a supplier. 3. Manufacturing
5. Goods to be sold are 4. Merchandising
produced by the company 5. Manufacturing
itself. 6. Service
6. Supplies are used, no goods 7. Manufacturing
to be sold 8. Service
7. Bakery 9. Merchandising
8. Barber shop 10. Merchandising
9. Cellphone store
10. Abenson Appliances

Do you have any further questions?

None ,maam..
H. ASSIGNMENT
1. Define Asset and Liabilities?

Prepared by: Michelle B. Florenciano

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