Department of Education

Region X- Northern Mindanao

Division of Cagayan de Oro City
AGUSAN NATIONAL HIGH SCHOOL
Agusan, Cagayan de Oro City
SEMI – DETAILED LESSON PLAN IN ENTREPRENEURSHIP
Grade 12 – Bill Hewlett
Accountancy, Business and Management (ABM)
January 26, 2022
I. OBJECTIVES
At the end of the lesson, 85-90% of the students will be able to:
 The learner demonstrates understanding of concepts, underlying principles, and processes of
starting and operating a simple business: CS_EP11/12ENTREP-0h-j-16

A. Content
The learner is able to understand the due process of implementing a business plan.
B. Content Standard
The learner demonstrates understanding of the following:
- concepts, underlying principles,
- processes of starting and operating a simple business environment and market in one’s
locality/town.
C. Performance Standard
The learner independently or with his/her classmates starts and operates a business according
to the business plan and presents a terminal report of its operation.
D. Learning Competency
1. Manifest understanding of starting and operating a simple business
The learners…will identify where there is a profit or loss for a business.

II. SUBJECT MATTER

Topic: Compute the gross profit
Materials: Worksheets/Activity Sheets/Cartolina, marking pen, writing materials (if needed);
laptop and LCD projector/TV
Reference: Curriculum Guide – Entrepreneurship page 5 CS_EP11/12ENTREP-0a-i-22,
Most Essential Learning Competencies (MELCs) page 26
CS_EP11/12ENTREP-0h-j-16
Student Learning Modules (SLM) – Module 8, page 8
Textbook: ENTREPRENEURSHIP by Dr. Eduardo A. Morato, Jr., page 134

III. PROCEDURE/LEARNING ACTIVITY

A. Preliminary Activity (5 minutes)
- For three minutes, the class begins with a prayer and checking of attendance.
- Review on forecasting business revenues. Teacher will use the questions below to
guide them in recalling the concepts (time allotted is 5 minutes):
1. What does forecast means in the business manner?
2. In your own understanding, what is revenue?
 B. Motivation (3 minutes)
A short game will be done. A student will be assigned and act the word, for his/her classmates
will guess the action for 30 seconds. This is to be done individually good for 3 minutes only.

C. Analysis (10 minutes)

1. The teacher presents the objectives by reading it from the items flashed on screen.
2. The teacher will introduce the concepts of gross profit for the whole class discussion after
the video presentation.
3. The words used in the guess the action, will be elaborated thru connect the group of words
to find its meaning.
4. Activity: The learners will be shown group of words/phrases on screen and they will
connect/rephrase it to complete the meaning of the words used from the guess the action.
The learners then will be tasked to present their formed phrase to the class and their
understanding of the word as the discussion proper is in-progress and/or selected learners
will share their sample scenario of the words.
5. The teacher then provides a proper ending by introducing the formula of computing the
gross profit.

D. Abstraction (5 minutes)
Activity (ASSUMING): The learners will be grouped as; supplier, seller, and customer. The
teacher will give candies to the supplier. The supplier will sell the facemask to its seller by 20
pesos per pack (50pcs). Upon receiving the facemask from the supplier, the seller decided to
sell it in his/her store for P5.00 per piece. But due to price restrictions by the government, the
facemask must be limited to a price range of 50cents to P1.50 per piece. The seller changes the
price to P1.50. After an hour, the facemask was sold out.
1. How much is the net sales of the seller?
2. How much is the cost of sales of the seller?
3. How much is the gross profit earned of the seller?

E. Application (5 minutes)
The learners will be grouped by two and will be given another activity. They will present their
solution and understanding of the problem to the class.
PROBLEM 1: Annie bought one dozen smartphones for P200,000.00. She sold half dozen at a
price of P18,000.00 per unit. However, a new model of smartphone became available in the
market, so she sold the remaining half dozen @ P12,000.00 each unit. What was her profit or
loss?
PROBLEM 2: Rodrigo is engaged in a buy-and sell business of perfumes. He bought 10 boxes
of perfumes. Each box costs 12,000.00 and contains a dozen of perfume bottles. He is planning
to sell one perfume bottle at P1,500. What is his expected profit on the 10 boxes of perfumes?

IV. EVALUATION (2 minutes)

Teacher will highlight key elements of the lesson. Students will then be asked to reflect on the
following:
3 Things I learned today
2 Things I found interesting
1 Question I still have
 V. HOMEWORK/ASSIGNMENT
At the conclusion on the lesson, students will independently complete a reflective assessment.
Learners will conduct an interview to 3 small business entrepreneurs in their neighborhood and ask
the following questions as their guide:
1. How much is the capital/startup money involved?
2. How many years did his/her business exist?
3. How much gross profit did you earn for the last year’s business operation?
4. Have you incurred loss during the previous years?

Prepared by: Checked by:

RUFFAIDAH A. LANTOD JUDITH L. TITULAR

Teacher II Master Teacher

Noted by:

ROEL R. LAMBERTE
School Principal I