Instructional Planning

(The process of systematically planning, developing, evaluating and managing the instructional
process by using principles of teaching and learning - D.O. 42, s. 2016)

Detailed Lesson Plan (DLP) Format

DLP No.: Learning Area: Entrepreneurship Grade Level: 11/12 Quarter: Duration: 1 hr (60
2.1.2 Second minutes)
Learning Competency/ies: Perform key bookkeeping tasks Code: CS_EP11/12ENTREP-0a-i-20
(Taken from the Curriculum Guide)

Key Concepts / Basic key in bookkeeping Tasks

Understandings to be
Developed
Domain Adapted Cognitive Process Dimensions (D.O. No. 8, s. 2015) 1. Objectives
Knowledge Categories: Behavioral Verbs:
Explain assets and liabilities.

Evaluate assets and liabilities.

Practice entrepreneurial spirit

while applying assets and
liabilities.
1. Maka-tao Practice concern for others in spending one
Concern for Others, Respect for assets against liabilities.
human rights, Gender equality,
Family Solidarity, Generosity,
Helping, Oneness
2. Content DEBIT AND LIABELITIES

3. Learning Resources LM, TG, Questionnaire, Bondpaper, Pentel Pen, Manila Paper , Designing Materials

4. Procedures Role Play, Oral Presentation

4.1 Introductory Activity  Opening prayer, attendance checking, setting classroom
 Introduce the learning competency and specific objective/s

Based on your economic status .

Tell me if the following are your wants and needs.
Car
Savings
Food
Load
Education
Cellphones
Clothing
House
What will happen if your wants will exceed with needs?
Do you follow a technique In order to attain proper budgeting in order
to meet your needs?
4.2 Activity/Strategy Assess the one day expenses in your family . List down the details of
your daily expenses versus your income if it can compensate the salary
of the one working in the family. Use the manila paper given and
present it .

Do you think the income is enough with your daily expenses?

4.3 Analysis In our community we are surrounded with lending investors. What do
you think is the reason behind?
Do you think it is helpful to have loans every time you are in need?
As a senior high school students how can you manage your money in
order to avoid credits or liabilities?
Can you explain what is an asset?

4.4 Abstraction
Assets
– Assets are also grouped according to either their life
span or liquidity - the speed at which they can be converted
into cash. Current assets are items that are completely
consumed, sold, or converted into cash in 12 months or less.
Examples of current assets include accounts receivable and
prepaid expenses.
– Fixed assets are tangible assets with a life span of at least one
year and usually longer. Fixed assets might include machinery,
 buildings, and vehicles. Fixed assets are typically not very
liquid. And because of their higher costs, assets are not
expensed, but depreciated, or "written off" over a number of
years according to one of several depreciation schedules.

Liabilities
 are the debts, or financial obligations of a business - the money the
business owes to others. Liabilities are classified as current or long-
term.

– current liabilities are debts that are paid in 12 months or less,

and consist mainly of monthly operating debts. Examples of
current liabilities may include accounts payable and customer
deposits.
– Current liabilities are usually paid with current assets; i.e. the
money in the company's checking account. A
company's working capital is the difference between its
current assets and current liabilities. Managing short-term debt
and having adequate working capital is vital to a company's
long-term success.
– Long-term liabilities are typically mortgages or loans used to
purchase or maintain fixed assets, and are paid off in years
instead of months.
Equity
– Equity is of utmost importance to the business owner because
it is the owner's financial share of the company - or that
portion of the total assets of the company that the owner fully
owns. Equity may be in assets such as buildings and
equipment, or cash. Equity is also referred to as Net Worth.
– For example, if you purchase a $30,000 vehicle with a $25,000
loan and $5,000 in cash, you have acquired an asset of
$30,000, but have only $5,000 of equity. The Balance Sheet
equation is:
– Assets = Liabilities + Owner's Equity
– We can see how this equation works with our example:
$30,000 Asset = $25,000 Liability + $5,000 Owner Equity.

Can you now explain to me what is an asset?

What are liabilities?

4.5 Application – Group yourselves into 3 groups

– WRITE DOWN IN A MANILA PAPER THE ASSETS AND
LIABELITIES
Direction: Karen is a Salon owner in Bogo.Below are the assets and
liabilities of Karen . Identify the following if it is an assets or liabilities
manila paper is provided for you.
- rent of the salon - New set of hairdressing equipment
- electric bill -Tax
- water bill - food and snacks of employee
- consumables stored - Home Service manicure and pedicure
- Salary -FOOTS SPA PAYMENT WITH CLIENT
- receive payment for rebonding
- FARE

4.6 Assessment
Assessment Method Possible Activities

d) Tests Skill Performance Test, Open-Ended Direction: Write the letter of the correct answer.
(Teachers set tests or quizzes to Question, Practicum, Pen and Paper Test, 1.Whcih of the following property owned by an individual?
determine learners’ ability to Pre and Post Test, Diagnostic Test, Oral
demonstrate mastery of a skill or Test, Quiz a.Liability
knowledge of content) b.Asset
c.Property
d.Net Worth
2. Which of the following is the value of all assets minus the
value of all liabilities?
Financial obligations
Assets
Net Worth
Property
3. Which of the following expenditures, often monthly, that allow
a company to operate?
Expenses
Liabilities
Assets
income
4. Myrna went to a lending institution and fill up a form for a car
loan.Which of the following key in bookkeeping Myrna is into?
a. assets
b. liabelities
c. equity
d. revenue
5. Ernesto received house and lot from a contest in their city
worth 2 million and decided to loan it in a bank for 1.5 million.
How much is the equity left gor Ernesto?
a. 500,000.00
b. 3.5 million
c. 2 million
d. 1.5 million
4.7 Assignment (____ minutes). Fill-in below any of the four purposes:

 Reinforcing / strengthening the day’s lesson

 Enriching / inspiring the day’s lesson

 Enhancing / improving the day’s lesson

 Preparing for the new lesson Research on the difference between terms use and source in
bookkeeping.

4.8 Concluding Activity (____ minutes). Live a simple life don’t make things complicated.
This is usually a brief but affective closing activity such as a strong quotation, a
short song, an anecdote, parable or a letter that inspires the learners to do
something to practice their new learning.
2. Remarks

3.

4. Reflections
Prepared by:
Name: LORNA V. AGUANTA School: JOVENCIO N. NATIONAL HIGH SCHOOL
Position/Designation: TEACHER III Division: CITY BOGO
Contact Number: Email address: lornwally@yahoo.com

Prepared by:
Name: School:
Position/Designation: Division:
Contact Number: Email address:

Bibliography
Appendices: (attach all materials that will be used)
1. Activity Sheet …
2. Formative Assessment …
3. Answer Key …
4. Handouts …
5. PowerPoint Presentation …
6. Others