DETAILED LESSON PLAN IN

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 2

I. Objective:
At the end of the lesson, the learner should be able to:
1. Differentiate the types of business according to activities
2. Make a list of business in their community according to their activities
3. Choose the type of business that they would want to put up someday.

II. Subject Matter:

Topic: The types of business according to activities, particularly: 1. Service business 2.
Merchandising business 3. Manufacturing business
Materials: laptop, cellphone, PowerPoint presentation
Reference: Fundamentals of Accountancy, Business and Management 2 module 4

III. Procedure:

TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES

A. Preparatory Activities

1. Prayer
Before we start, let us feel the
Okay ma’am, Classmates, let us pray.
presence of the Lord and let us pray.

2. Greetings
Good morning class!
Good morning Ma’am Jo Ann
3. Checking of Attendance
4. Reminders of the online class etiquette. Everybody is present.

5. Are you ready for our activity today?

Yes ma’am, we are very excited!
6. Motivation
Group Activity

Class, can you see those

products/services posted on your screen?

What are those products/service? Yes ma’am!

Very good!

This time, we will be having a game called “The Bread, umbrella, hair cut
Future Entrepreneur”.

I have divided you into 3 groups. I will be the one

to assign to you what product you are going to
market. Each group will be given 3 minutes to
plan for the strategies on how you sell the
product. Whoever will convince the buyer to
avail the service or product will be the winner.
Assume that I will be your buyer. The
entrepreneur will introduce the product and
explain its uses and benefits. You will be given2
minutes to market your product. You can speak
Tagalog, English or Taglish.

Rubrics will be:

Product Knowledge: 30%;
Convincing Power: 35:%; Marketing Strategy:
35%
with the total of 100%. You may now start.

3 minutes is over. Are you all ready?

Group 1 please market your product.

Thank you group 1, group 2 it’s your turn.

Thank you group 2, let’s hear from group 3.

Yes ma’am.
You are all good! But there is one group who
convince me to avail or buy their product and that Group 1 will present.
group is..
Group 2 will present.
Based on the activity that we have done
What do you think is our topic for today? Group 3 will present.

Selling goods. What else?

Yes providing services.

B. Lesson Proper
Our lesson for today is about “The Types of
Business according to their activities.
First let us define business. Anyone?
I guess our topic is all about selling goods
Ma’am!
I guess it’s all about providing services ma’am!

These are the types of business according to their

activities. Kindly read.
Business, also known as firm or enterprise. It is
Thank you. We will first tackle about the service an organization involved in the trade of goods,
business. services or both to the customers.

Service business offers professional skills, advice

and consultation. Service business, Merchandising business and
Manufacturing business.
Who can give an example of a service business?

That is correct. Service companies use their

employees to provide intangible products or
services to the customers. How does service Examples for this are firms, transportation
business generates its profit? companies, entertainment, banks, event planner,
medical& dental services, security& janitorial
I have here a sample picture of a service business. services, advertising, salons

Very Good! So now, we will discuss the 2nd type

of business By charging fee or labor to the customers.

Merchandising business buys at wholesale and

later sells the products at retail.

Who can give an example of a merchandising

business?

I have here some pictures examples of

merchandising business.

Very Good! How does merchandising business

generates its profit? Examples are: grocery store, department store,
distributors, real estate dealers, car dealers.
That’s right. Now, the last type of business is
manufacturing business. It buys raw materials
and uses them in making a new product.

Who can give an example of a manufacturing By marking-up prices on their goods available for
business? sale.

Generalization

Again, what are the types of business according

Examples for this are: car manufacturers, wine
to their activities?
and soft drinks producers, electronic parts
manufacturers, producers of drugs and other
Very good! Give me an example of service medical products.
business here in Sipocot.

How about merchandising business?

The types of business according to their activities
How about manufacturing business? are service, merchandising &
manufacturing ma’am.
Very good!

Producers Bank
Application
Tom Eloy
Given the opportunity and enough capital to put Lantin’s shawarma
up a business, what type of business according to
activity would you prefer? Why?
 The students will select they preferred business.

IV. Evaluation

Identify the given items if it is a service, merchandising, or manufacturing business.

1. Provides services to customers

2. Sells goods to customers
3. Raw materials are available
4. Goods to be sold are purchased from the supplier
5. Goods to be sold are produced by the company itself

6-11. Give at least 2 businesses here in Sipocot that belongs to the service, merchandising and
manufacturing type of business.

12-15. What is your preferred type of business? Explain briefly.

V. Assignment

Look for a business that is either a service, merchandising or manufacturing business. Interview the
owner by asking the following questions:

1. How long have you been in this business?

2. Why are you putting up this kind of business?
3. How did you get started in this business?
4. Why is your business located at this site?
5. What do you do with your profits?
6. What did you learn from this interview?

Prepared by:

JO ANN A. RAMBOYONG
Teacher I

Checked by:
 ARTURO A. MORTEL, JR.
SHS Coordinator

Noted:

JOSE O. ARCE
Assistant School Principal II