Semi-Detailed Lesson Plan

in Fundamentals of Accountancy, Business and Management 1

I. Learning Objectives
At the end of the collaborative discussion, at least 80% of the students will be
able to:
a. define and provide examples of the different types of business organization;
b. correctly explain how the three types of business organizations are formed; and,
c. write the differences between the types of business organizations in terms of
ownership structure and accounting information.

II. Learning Content

Business Organizations
Fundamentals of Accountancy, Business, and Management 1 (2019 Edition)
Joselito Guadinez Florendo
pp. 52 - 65

Instructional Materials:
PowerPoint Presentation
Hand-out on Types of Business Organizations
Quizizz App Questionnaire for the Quiz

Values to be Integrated:
Professionalism
Respect for a Person’s or Business’s Financial Status
Transparency in Business’s Financial and Compliance Status

Background of the Learners:

75% are critical thinkers
90% are active listeners
55% have background in accounting

21st Century Competencies:

Sound Reasoning and Decision Making
Responsible use of Information
Assertive Communication

III. Learning Experiences (Teaching Learning Process)

A. Preparation
The teacher will ask a student to enumerate the three components of the
Accounting equation as a recap of the previous lesson.
The teacher will call students for them to share different known products and its
manufacturers they usually see on TV and Online advertisements. The teacher
will then ask the following questions to link the activity to today’s lesson:
1. Which types of business organizations do these manufacturers or businesses
you shared fall under?
2. How many do you think are the owners of each businesses you mentioned?
3. How do you think these entities started their businesses?

Prepared by: SLP – First Semester

STEPHEN KIM R. TUSARA A/Y 2020-2021
 B. Presentation
The teacher will present the objectives for today’s discussion.

C. Assimilation
The teacher will ask the students to enumerate and define the different types of
business organization – Sole Proprietorship, Partnership and Corporation. He will
ask some examples of each type. Then, he will proceed by asking how are these
business organizations differ from the other in terms of how it is formed and the
structure of ownership. He will also ask which part of the accounting equation
these business organizations differ. The teacher will validate and expound the
students’ responses with the use of his PowerPoint Presentation.

D. Generalization
The teacher will call a student or two to give a synthesis of the lesson.

E. Application
The teacher will ask the students to list at least 2 businesses known in the
Philippines or in Bicol. He will ask them to compare these two businesses in
terms of its formation, ownership structure and how financing was raised. He will
then call at least three students to present his/her output to the class.

IV. Evaluation
The students will answer an asynchronous quiz through the Quizizz App which
comprises of 15 questions that relate to the different types of business organizations,
how these are formed, its ownership structure, and differences in terms of accounting
information. Such can be completed not later than 11:59 P.M. the same day. The
passing grade is 75% or greater.

V. Assignments
A. In a word file, explain why do we need to know the form of a business
organization? To be submitted in Google Classroom.
B. Enumerate and define the five types of major accounts. Give two examples each.
Write your answers in your notebook.

Types of Major Accounts

Fundamentals of Accountancy, Business, and Management 1 (2019 Edition)
Joselito Guadinez Florendo
pp. 66 - 89

Prepared by: SLP – First Semester

STEPHEN KIM R. TUSARA A/Y 2020-2021