Professional Documents
Culture Documents
DLL-Dec 5
DLL-Dec 5
DLL-Dec 5
Department of Education
Region 02 (Cagayan Valley)
Schools Division Office of Isabela
342077 - AURORA SENIOR HIGH SCHOOL
Ballesteros, Aurora, Isabela 3316
I. OBJECTIVES
A. Content Standards The learner demonstrates understanding of key concepts,
underlying principles processes of developing a business
plan.
B. Performance Standards The learner independently or with his/her classmates presents
an acceptable detailed business plan.
C. Learning Competencies with Forecasts the revenues and costs of the business.
Code (TLE_ICTAN11/12EM-Ia-2
D. Specific Objectives The learners will be able to:
1. Compute projected revenues and costs.
2. Appreciate the significance of forecasting revenues and
costs to a business
II. CONTENT Forecasting the revenues of the business.
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages MELCS page. 557, Teachers guide page 14
2. Learner’s Materials PowerPoint presentation
pages
3. Textbook pages Entrepreneurs Learner Material
4. Additional Materials
from Learning Resource
(LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or Review previous lesson
presenting the new lesson
B. Establishing a purpose for Why forecast?
the lesson
C. Presenting Have you tried estimating the time that it takes you to travel from
examples/instances of the home to school?
new lesson
D. Discussing new concepts and 1. What is revenue? Sales? Service income?
practicing new skills #1 2. What are the factors in estimating potential revenue for the
business?
3. What is a mark-up?
ELSA S. RINGOR
School Principal II