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DAILY LESSON LOG

School Teacher Teaching Week

ASIA SOURCE iCOLLEGE MS. MELLISA MAGHIRANG, MR. KRISTOFFER IAN BARREDO WEEK 3 MONDAY

Time: Date I. OBJECTIVES

TUESDAY

Grade Level Learning Area Quarter

WEDNESDAY

11 FABM 1 3RD – 4TH QUARTER

THURSDAY

FRIDAY

IFORMS OF BUSINESS ORGANIZATION and TYPES OF BUSINESS ACCORDING TO ACTIVITIES

A. Content Standards

B. Performance Standards

C. Learning Competencies/ Objectives

II. CONTENT

The learners demonstrate an understanding of…  the various forms of business organization, as follows: 1. sole / single proprietorship 2. partnership 3. corporation 4. cooperatives  the types of business according to activities, particularly: 1. service business 2. merchandising business 5. manufacturing business The learners shall be able to… 1. differentiate the forms of business organization in terms of nature of ownership 2. make a list of existing business entities in their community and identify the form of business organization 3. differentiate the types of business according to activities 4. make a list of businesses in their community according to their activities The learners… 1. differentiate the forms of business organization 2. identify the advantages and disadvantages of each form 3. compare and contrast the types of business according to activities 4. identify the advantages, disadvantages, and business requirements of each type FORMS OF BUSINESS FORMS OF BUSINESS TYPES OF BUSINESS ACCORDING TO TYPES OF BUSINESS ORGANIZATION ORGANIZATION ACTIVITIES ACCORDING TO ACTIVITIES

TYPES OF BUSINESS ACCORDING TO ACTIVITIES

III. LEARNING RESOURCES A. References

1. Teacher’s Guide Pages

2.

Learner’s

Material

https://drive.google.com/file/d/0B869 YF0KEHr7dW04Xzd3UWRNZW8/view Teaching Guide for SHS FABM1 pages 20-27

Module

https://drive.google.co m/file/d/0B869YF0KEH r7dW04Xzd3UWRNZW 8/view Teaching Guide for SHS FABM1 pages 20-27 Module

https://drive.google.com/file/d/0B869Y F0KEHr7dW04Xzd3UWRNZW8/view Teaching Guide for SHS FABM1 pages 28-31

Module

https://drive.google.co m/file/d/0B869YF0KEH r7dW04Xzd3UWRNZW 8/view Teaching Guide for SHS FABM1 pages 28-31 Module

https://drive.google.com/file/d/0B869YF 0KEHr7dW04Xzd3UWRNZW8/view Teaching Guide for SHS FABM1 pages 28-31

Module

Pages 3. Textbook Pages

4. Additional Materials from Learning Resources B. Other Resources

FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 58-70 LCD Monitor, Laptop, whiteboard and white board marker

FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 58-70 LCD Monitor, Laptop, whiteboard and white board marker

FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 86-91 LCD Monitor, Laptop, whiteboard and white board marker

FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 86-91 LCD Monitor, Laptop, whiteboard and white board marker

FABM1 by Joselito G. Florendo First Edition (Rex Bookstore) pages 86-91 LCD Monitor, Laptop, whiteboard and white board marker

Learning

IV. PROCEDURES A. Reviewing previous lesson or presenting the new lesson

Recap of the previous lesson and giving introduction to the new lesson.

Continuation…

Ask; What do you want to be in business? What business do you want to put up and why?

B. Establishing a purpose for the lesson

Introduce the following learning objectives: • I will be able to identify the forms of business organizations by nature of ownership. • will be able to give examples of businesses in my community and identify their form. • I will be able to identify the advantages and disadvantages of the four forms of business organizations. Ask; • How much is your daily allowance? • Do you know that with your daily allowance you can own a company?

C. Presenting examples/ instances of the new lesson

D. Discussing new concepts and practicing new skill #1

Continuation…

Continuation…

Teacher will discuss the different forms of business organizations

Continuation…

Recap of the previous lesson and giving introduction to the new lesson. • Emphasize that the types of business organizations differ on the presentation of the equity side but the accounting for assets and liabilities are essentially the same • Tell the learners that this topic, types of business operations, differs in terms of the presentation of the statement of comprehensive income (income statement) and the content statement of financial position (balance sheet)

Ask; Give Local examples of application After checking their answers, emphasize that because of the nature of their operations, the presentation of their statement of comprehensive income and the content of the statement of financial position may differ from each other possible Answers by providing services or by selling goods Teacher will discuss the 3 types of business organization Teacher will demonstrate the

Continuation…

Continuation…

Continuation…

Continuation…

Recap of the previous lesson and giving introduction to the new lesson. • Emphasize that the types of business organizations differ on the presentation of the equity side but the accounting for assets and liabilities are essentially the same • Tell the learners that this topic, types of business operations, differs in terms of the presentation of the statement of comprehensive income (income statement) and the content statement of financial position (balance sheet)

Ask; Give Local examples of application After checking their answers, emphasize that because of the nature of their operations, the presentation of their statement of comprehensive income and the content of the statement of financial position may differ from each other possible Answers by providing services or by selling goods Teacher will discuss the 3 types of business organization Teacher will demonstrate the operating

Teacher will explain the advantages and disadvantages of each form of organization Teacher will demonstrate / explain the list of existing business entities in the community E. Discussing new concepts and practicing new skill #2

F. Developing Mastery

G. Finding practical applications of concepts & skills in daily living

H. Making generalizations & abstractions about the lesson I. Evaluating Learning

J. Additional activities for application or remediation

The teacher will explain on how to identify the form of business organization Divide the class into four groups. 1. Assign each group a form of business organization. 2. Assign a group leader/reporter for every group. 3. Ask each group to list down at least three businesses in their locality or in the country • For every business, the learner will identify the business activities, products or services offered by each business. • The group may be asked to identify the owners of every businesses listed. 4. Ask the group leader or reporter to present the output of each group. 1. Post the blank matrix on the board. (see teaching materials below) 2. Ask a learner to fill-out the blank matrix on the board. Assign one learner per cell.

Have students make a generalization about forms of business organization QUIZ Teacher will give assignment for the next meeting. Search the following. Types of Business According to Activities

Continuation…

operating cycle of service companies

cycle of service companies

Teacher will demonstrate / explain the Operating cycle of merchandising companies The teacher will explain the operating cycle of manufacturing companies

Teacher will demonstrate / explain the Operating cycle of merchandising companies The teacher will explain the operating cycle of manufacturing companies

Continuation…

Group work Ask them to identify if it is a service, merchandising, manufacturing business or hybrid (posted on the monitor)

Continuation…

Continuation…

Continuation… Continuation… Teacher will give assignment for the next meeting.

Group work Ask them to identify if it is a service, merchandising, manufacturing business or hybrid (posted on the monitor)

Continuation…

1. Ask the learners to think of five companies/stores who do service, merchandising and manufacturing 2. Call on a learner and ask why those businesses were categorized as service, merchandising or manufacturing Have students make a generalization about the different types of business according to activities QUIZ Teacher will give assignment for the next meeting. Search the following. Accounting Concepts and Principle

Continuation…

Continuation… Continuation… Teacher will give assignment for the next meeting.

1. Ask the learners to think of five companies/stores who do service, merchandising and manufacturing 2. Call on a learner and ask why those businesses were categorized as service, merchandising or manufacturing Have students make a generalization about the different types of business according to activities QUIZ Teacher will give assignment for the next meeting. Search the following. Accounting Concepts and Principle

V. REMARKS VI. REFLECTION A. No. of learners who earned 80% in the evaluation

35

32

35

34

35

B. No. of learners who require additional activities for remediation who scored below 80% C. Did the remedial lesson work? No. of learners who caught up with the lesson

0

0

0

0

0

0

0

0

0

0

D. No. of learners who continue to require remediation E. Which of my teaching strategies worked well? Why did these work?

0

0

0

0

0

F. What difficulties did I encounter which my principal or supervisor can help me solve? G. What innovation or localized materials did I use/discover which I wish to share with other teachers?

Prepared by:

MELLISA A. MAGHIRANG _______________________ Teacher

KRISTOFFER IAN BARREDO _______________________ Teacher

Checked by:

Noted by:

_______________________

_______________________

SHS Coordinator

Academic Head

________________________ School Administrator

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