A DETAILED LESSON PLAN FOR ACCOUNTANCY, BUSINESS AND MANAGEMENT (SENIOR HIGH SCHOOL)

TYPES OF BUSINESS ACCORDING TO ACTIVITY

PREPARED BY: JAM HAMIL Q. ABLAO

CONTENT STANDARDS
The learners demonstrate an understanding of the types of business according to activities particularly:
 Service Business
 Merchandising Business
 Manufacturing Business
PERFORMANCE STANDARDS
The learners shall be able to differentiate the types of business according to activities and make a list of
businesses in their community according to their activities.
LEARNING COMPETENCIES
The learners should compare and contrast the types of business according to activities (ABM_FABM11-IIIb-
13)
The learners identify the advantages and business requirements of each type (ABM_FABM11-IIIb-14)

I. OBJECTIVES

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

a. Describe the three(3) business entities according to their activities.
b. Give 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 and Management 1
c. MATERIALS: Writing materials, Projector and slides

III. PROCEDURE

TEACHER’S ACTIVITY STUDENT’S ACTIVITY

A. PREPARATION

Good morning everyone. Good morning Sir.

Please stand up for our prayer. (Students will stand up and start praying.)

Kindly take your seats and arrange your

chairs properly.

How was your day? I hope it’s a good day for Yes, sir, indeed.
you my dear students.

Its good to hear that.

B. MOTIVATION
Before we proceed in today’s discussion, let
us first have an activity. I will group you into
four(4) groups to giveat least 5 local examples
of businesses inside Dapitan City and provide
what is the nature of their operation. Do you
understand? Yes, Sir.

Now, this will be group 1, 2, 3 and 4. I will give

you 2 minutes to do the ativity and post it on
the board. Okay, your time starts now. (Students will follow the instruction and start posting
answers on the board.)

(After 2 minutes)
 Okay, are you all done? Lets check. Yes, Sir.

Possible answers of students: (Possible answers of students:

1. Prince Hypermart 1. Prince Hypermart
2. Dakak Beach Resort 2. Dakak Beach Resort
3. Cela’s Flowershop 3. Cela’s Flowershop
4. Jun’s Barbershop 4. Jun’s Barbershop
5. Baron Bakeshop 5. Baron Bakeshop
6. Thea Mall 6. Thea Mall
7. Minute Burger 7. Minute Burger
8. K2M Kitchenette 8. K2M Kitchenette
9. MUST Honda Motors 9. MUST Honda Motors
10. Caltex 10. Caltex)

Okay, all of your answers seem correct. Let

me ask this question, In each of your
answers, what do you think is the nature of
their operations?
Sir, I think that most of these businesses have in
common is the way of selling goods and providing
services to the customers.

Correct, It is the way of selling goods and

providing services to various customers.

C. PRESENTATION
Since we have already finished our activity,
what do you think is our lesson for today? Sir, I think it will be about Types of Business
Organization.

Correct, do you agree of what he/she have Yes, Sir.

said?

Today, we will discuss the types of business

organization.

At the end of the lesson, the students will

be able to:
c. Describe the three(3) business entities
according to their activities.
d. Give examples of the business
entities according to their activities.

D. DISCUSSION
So with that said, what are the different types 3 types of business organization:
of business organization? Kindly read. -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?
Okay, who can give me a good example of a
service business?
Good, how about the next one?
Sir! First type is Service Business – this type of
business offers professional skills, advice and
consultations.
Sir, one good example/s is/are (barber shops and
beauty parlors, repair shops, banks, accounting and
law firms.)
 Sir, the second type is Merchandising Business – this
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, so mainly merchandising
business are more likely a book store, sari –
sari store, hardware and etc.

How about the third and last one?
Sir, 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 example of a Sir! One example would be a shoe manufacturing
manufacturing type of business? business and a car manufacturing plants.

Now, an additional information, there are

businesses that may be classified under more
than one type of business.

Very good. Do you understand the differences

between the types of business organizations? Yes, Sir.

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 Activities Type of Business Activities Type of

Entities Business Entities Business
Ex. Massage Services Service Ex. Massage Services Service
and Spa business and Spa business
1.Prince 1.Prince Selling of Merchandise
Hypermart Hypermart Goods business
2.Dakak 2.Dakak Services Service
Beach Resort Beach Resort business
3.Cela’s 3.Cela’s Selling of Service
Flowershop Flowershop Goods and and/or
4.Jun’s providing merchandise
Barbershop services business
5.Jamolod 4.Jun’s Services Service
Masonry and Barbershop business
Concrete 5.Jamolod Selling of Manufacturing
Products Masonry and Goods business
Concrete
Products

F. GENERALIZATION
Okay, how is determining the type of
business activity important to you as future
business owners? Sir, it is important to know the type of business activity
for us students to differentiate the classifications of
the entities and their type of business

G. EVALUATION
Instruction:
Identify if it is a service, merchandising,
manufacturing business or hybrid:
1. Provides services to customers Answers:
2. Sells goods to customers 1. Provides services to customers - service
3. Raw materials are available 2. Sells goods to customers – either
4. Goods to be sold purchased from a merchandising or manufacturing
supplier 3. Raw materials are available - manufacturing
5. Goods to be sold are produced by the 4. Goods to be sold purchased from a supplier -
company itself merchandising
6. Supplies are used, no goods to be sold 5. Goods to be sold are produced by the
7. Bakery company itself - manufacturing
8. Barber shop 6. Supplies are used, no goods to be sold -
9. Cellphone Store service
10. Abenson appliances 7. Bakery - manufacturing
8. Barber shop -service
9. Cellphone Store - merchandising
10. Abenson appliances – merchandising

Do you have any further questions? None sir.