Republic of the Philippines

Department of Education
Region 02 (Cagayan Valley)
Schools Division Office of Isabela
342077 - AURORA SENIOR HIGH SCHOOL
Ballesteros, Aurora, Isabela 3316

DAILY LESSON LOG in ENTREPRENEURSHIP

DATE SECTIONS AND TIME
HOBBES 7:30-8:30
FAHRENHEIT 8:30-9:30
December 13, 2022 CELCIUS 9:50-10:50
RANKINE 1:50-2:50

KELVIN 12:50-1:50

December 14, 2022

I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies with
Code
D. Specific Objectives
c. CONTENT
d. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials
pages
3. Textbook pages
4. Additional Materials
from Learning Resource
(LR) Portal
B. Other Learning Resources
e. PROCEDURES
A. Reviewing previous lesson or
presenting the new lesson
B. Establishing a purpose for
the lesson
C. Discussing new concepts and
practicing new skills #1
D. Discussing new concepts and
practicing new skills #2
E. Developing mastery (leads to
Formative Assessment)
F. Finding practical applications
of concepts and skills in daily
living
The learner demonstrates understanding of environment and market
in one’s locality/town.
The learner independently creates a business vicinity map reflective
of potential market in one’s locality/town.
Demonstrate understanding of the fundamentals of product
development
The learners should be able to:
a. compute financial ratios such as the gross profit rate,
operating profit margin and net profit margin;
Computation of Gross Profit
MELCS page. 557-558
Entrepreneurship Module
PowerPoint presentation
Review previous lesson
Discuss financial ratios:
Gross Profit Rate
Operating Profit Margin
Net Profit Margin
Compute Financial Ratios
Let’s Compute
Annie bought one dozen smartphones for P200,000.00 with a
discount of 5%. She sold half a dozen at a price of P18,000.00 per
unit. However, a new model of smartphones became available in
the market, so she sold the remaining half dozen @ P12,000.00
 Republic of the Philippines
Department of Education
Region 02 (Cagayan Valley)
Schools Division Office of Isabela
342077 - AURORA SENIOR HIGH SCHOOL
Ballesteros, Aurora, Isabela 3316

each unit. What was her profit or loss?

Compute the following requirements:
a. Gross profit rate
b. Operating profit margin rate
c. Net profit margin rate

G. Making generalizations and Students are tasked to enumerate financial ratios

abstractions about the lesson
H. Evaluating learning Michelle went to Baguio and bought 20 jars of strawberry jam for
P3,500.00 with 15% discount. When she got back to Manila, she
sold 10 of the jars for a total of P1,800.00 and the rest as P185.00
each. How much profit did Michelle gain?
Compute the following:
a. Gross Profit
b. Gross Profit Rate
c. Cost Ratio

1.
Additional activities for
application or remediation
f. REMARKS
g. REFLECTION
A. No. of learners who earned 80% on the formative
assessment
B. No. of learners who require additional activities for
remediation
C. Did the remedial lessons work? No. of learners
who have coped up with the lesson.
D. No. of learners who continue to require
remediation
E. Which of my teaching strategies worked well? Why
did these work?
F. What difficulties did I encounter which my principal
or supervisor can help me solve?
G. What innovation or localized materials did I
use/discover which I wish to share with other
teachers?
Prepared by:
JEYMAR S. YRA
Subject Teacher
Checked:
JASMIN I. LAPPAY
MT I/ Subject Group Head˗ Social Science and Arts & Design
Group
Noted:
RUBY R. GUILLERMO
Assistant School Principal II

ELSA S. RINGOR
School Principal II