HOLY CROSS OF MAGSAYSAY, INC.

Poblacion, Magsaysay, Davao del Sur

School Year 2023-2024
SENIOR HIGH SCHOOL DEPARTMENT
FLEXIBLE INSTRUCTION DELIVERY PLAN
Grade: Grade 12 Semester: Second
Core Subject Title: Entrepreneurship No. of Hours/Semester: 80 hours
Pre-requisites (if needed):

Core Subject Description: This course deals with the concepts, underlying principles, processes, and implementation of a business plan. The preliminaries of this course include the
following: 1) a discussion on the relevance of the course; 2) an explanation of key concepts of common competencies; 3) an explanation of core competencies relative to the course;
and 4) an exploration of career opportunities.

Culminating Performance Standard: The learners independently or with his/her classmates start to implement their business operations according to the business plan and present a
terminal report of its operation and generate a financial statement.

FOURTH QUARTER - IMPLEMENTING THE BUSINESS PLAN

Highest Enabling Strategy to Use Integrated
Highest Thinking Skill to Core Values
Learning Competencies in Developing the Highest Thinking
Assess
Skill to Assess
Most
Content/ Content Performance Flexible
Essential Flexible
Pacing Standards Standards KUD Assessment
Topics KUD RBT Enabling General Learning
Complete Most Essential Classificati Activities (FAA)
Classification
on Level Strategy Strategies
Performance (FLS)
Checks
4. Product The learner A. Fundam The learner 1.1 Implement D 1.1 Implement D AP  Article Connection  Collabor Respect for
Developmen demonstrates entals of independentl the business the business analysis ative the
t, Product y or with plan plan  Create a learning uniqueness

ENTREPRENEURSHIP 12
Operations, understandin Developme his/her Product  Indepen of persons
and g of nt classmates 1.2. Operate the 1.2. Operate the Developme dent Truth and
Financial starts and business business nt learning Wisdom
Plan concepts, B. The 4Ms operates a  Create an  Output Prudence
underlying of D D Operations present Fortitude
business
Pacing: Operations according to Plan ation
principles,
Week 3-4  Determine a
and the business
(6 hrs) AP Business
processes of C. Financial plan and 1.3. Sell the 1.3. Sell the Connection
Topics 1-3 Model for
starting and Plan presents a product/service product/service the
2 Grade operating a (Income terminal to potential to potential Business
Sections simple Statement report of its customers customers  Reflective
business and operation essay
Balance D D  Concept
Sheet Map
Preparation  Formative
) Assessment
(Guide
Questions)
 Problem-
5. Financial A. Bookke 1.4. Identify the 1.4. Identify the
Solving
Managemen eping reasons for reasons for (Gross
t B. Double- keeping keeping Revenue,
entry business K business K RE Cash Flow Representation
Pacing: Bookke records records Statement
Week 3-4 eping
and Income
(6 hrs) and the
Statement)
Topics 1-2 Profit
1.5. Perform key 1.5. Perform key  Create a
and D D CRE Problem-solving
bookkeeping bookkeeping Financial
2 Grade Loss
1.6. Interpret U 1.6. Interpret U EV Projection Reasoning and
Sections Account
financial financial Proof
statements statements
(balance sheet, (balance sheet,

ENTREPRENEURSHIP 12
 income income
statement, cash statement, cash
flow projections, flow projections,
and summary of and summary of
sales and cash sales and cash
receipts receipts
1.7. Prepare an 1.7. Prepare an D CRE Problem-solving
income income
D
statement and a statement and a
balance sheet balance sheet
1.8. Identify
where there is a
K  Financial
profit or loss for
Statement
a business
Interpretatio
1.9. Generate an n (Business
overall report D
Transaction
s)

Culminating Performance Task:

Together with your group mates in the previous Culminating Performance Task, you will now be given the chance to implement the business plan that you have defended under a
panel of instructors and business practitioners. You are given a minimum of two weeks and a maximum of one month to implement your business plan and prepare your
implementation report. Your team should implement the business plan and must come up with an implementation report that covers the following:

A. Marketing plan implementing results

B. Sales plan implementation results
C. Operations plan implementation results
D. Actual accounting entries and actual financial statements
E. Overall interpretation of business results and strategic direction

ENTREPRENEURSHIP 12
Your implementation report should follow all the concepts and examples learned in this unit. Each team member should have an assignment. Tasks should be distributed based on
member competency. The implementation report should be professional-looking, concise, free from grammatical and spelling errors, and with relevant content. The implementation
report must be submitted to the instructor on a set deadline. The instructor will thoroughly review the implementation report and ensure that it is consistent with the business plan
presented in the previous Culminating Output. You and your team will be scored based on the Marketing plan implementation report, sales plan implementation, operations plan
implementation report, actual accounting entries and financial statements, and overall interpretation of business results and strategic direction.

G-to implement the business plan that you have defended under a panel of instructors and business practitioners.
R-Business Team
A-Instructor
S-You are given a minimum of two weeks and a maximum of one month to implement your business plan and prepare your implementation report
P-implementation report
S-Marketing plan implementation report, sales plan implementation, operations plan implementation report, actual accounting entries and financial statements, and overall
interpretation of business results and strategic direction

ENTREPRENEURSHIP 12
RUBRICS

CRITERION PERCENTAGE SCORE

Marketing plan implementation report
Sales plan implementation report
Operations plan implementation
report
Actual accounting entries and
financial statements
Overall interpretation of business
results and strategic direction
The content of the implementation report complied
with the marketing plan prepared and was very
successful in doing so. (20%)
The content of the implementation report hit the
sales target projected in the sales plan. (20%)
The content of the implementation report met the
envisioned operations plan. (30%)
The content of the implementation report followed
the correct way of posting accounting entries and
preparing financial statements. (20%)
The content of the implementation report contained
relevant and worthwhile overall interpretation of
business results and a sound strategic direction.
(10%)
The content of the implementation report
somehow complied with the marketing
plan and was very successful in doing
so. (15%)
The content of the implementation report
somehow hit the sales target projected in
the sales plan. (15%)
The content of the implementation report
somehow met the envisioned operations
plan. (25%)
The content of the implementation report
somehow followed the correct way of
posting accounting entries and preparing
financial statements. (15%)
The content of the implementation report
somehow contained a relevant overall
interpretation of business results and a
fair strategic direction. (5%)
The content of the implementation
report was inconsistent with the
marketing plan and was a little
successful in doing so. (10%)
The content of the implementation
report did not hit the sales target
projected in the sales plan. (10%)
The content of the implementation
report did not meet the envisioned
operations plan. (20%)
The content of the implementation
report did not follow the correct way of
posting accounting entries and
preparing financial statements. (10%)
The content of the implementation
report contained an irrelevant overall
interpretation of business results and
an unstable strategic direction. (0%)

Prepared By: Checked By:

Centienne June Balboa,LPT Jarrel S. Duropan,LPT

Subject Teacher Academic Coordinator

ENTREPRENEURSHIP 12