Daily Lesson Log for Entrepreneurship in

A daily lesson log for Entrepreneurship

1. GRADE 12
School
San Roque National
High School
Grade Level and
Section
METHODS
PRINCIPLE AND
DAILY LESSON
LOG
Teacher JOEL D. MANGILIMAN Learning AreaSTRATEGIES OF
TEACHING
Teaching Dates
and Time
WEEK-1, DAY 1-5 Quarter
I.
OBJECTIVES
Session 1 Session 2 Session 3 Session 4&5
To meet the objectives necessary procedures must be followed and if needed, additional lessons, exercises and remedial activities may be
done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives
support the learning of content and competencies and enable LEARNERS to find significance and joy in learning the lessons.
The learners able to:
A.Content
Standards
1.Explain and understand the
Function and Scope of
Principle.
2.Cite and explain the Starting,
Guiding and Ending principles of
teaching and learning
3.Discuss Dewey’s philosophy and
the principles of teaching derived
from it.
B.
Performance
Standards
C.Learning
Competencies/
Objectives
(Write the LC
Code)
The learner independently
imagine and realize in actual
the point of view of the topic
and able to apply the lesson
The learners…
Discuss the relevance of the
course/ topic
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. The content can be tackled in a day
INTRODUCTION:
II.
CONTENT
1.Function and Scope of
Principle
2.Types of Teaching Principles 3. John Dewey’s Philosophy 4. Principles of Good Teaching
Based on the Educational
Philosophy of John Dewey
III.
LEARNING
RESOURCES
A.
References
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept
development.
PRINCIPLES AND STRATEGIES
OF TEACHING
BY: VICTORINA O. ACERO, Ph.D.,

2. 1.Teacher’s
Guide pages
2.Learner’s
Material
pages
3.Textbook
pages
4.Additional
Materials
from
Learning
Resource
portal
B.Other
Learning
Resources
IV.
PROCEDUR
ES
EVELYN S.JAVIER,M.A.,
HERMINIA O. CASTRO, M.A
38-43
These steps should be done across the day. Spread out the activities appropriately so that the students will learn well. Always be guided by
demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
Logo pics of principle
A.Reviewing
previous
lesson or
presenting a
new lesson
B.
Establishing
a purpose
for the
lesson
C.
Presenting
examples/ins
tances of the
“The Principles of Teaching and Learning
is the best means for becoming teacher
someday for them to have guidelines for
their track.
Function and Scope of Principles:
Two general purposes:
1.Principle should serve as the bases
of intelligent and profitable practice.
DEFINITION OF ENTREPRENEUR
1.From an economist’s point of view
•It is someone who brings resources,
labor, materials and other assets into
combinations that make their value
ENTREPRENEURIAL COMPETENCIES
•Facilitate opportunity recognition,
•help adapt rapidly to changes,
•enhance business performance,
•strengthen the firm’s competitive
ENTREPRENEURSHIP CAREER
OPPORTUNITIES FOR THE ACADEMIC
TRACK
1.Business Consultant – people
who can go to a client site,

3. new lesson
D.
Discussing
new
concepts
and
practicing
new skills
#1
2.Principles should serve not only
to stimulate, direct, and guide but
also interpret school practices.
-Provide pictures/story telling about
experiences encounter about the lesson
ENTREPRENEURIAL ACTIVITIES
▪Entrepreneurial activity responds to
policies that ensure the
protection of new ideas, facilitate
access to capital and talent,
allow the management of risks
▪There are many efforts in
various countries to uplift the
lives of its citizens.
▪Entrepreneurship is one of the key
greater than before
•It is also someone who
introduces changes, innovations
and a new order.
2.From a psychologist’s point of view
•A person who is typically driven
by certain forces such as the
need to obtain or attain
something, to experiment, to
accomplish or perhaps to escape
the authority of others.
3.From a management perspective
•It is someone who identifies
opportunities, plans, mobilizes
resources, manages and assumes the
risks of a business to have a positive
impact on society.
EMERftINft CHARACTERISTICS OF
ENTREPRENEUR
position
•stir the achievement of
organizational success.
•The sum total of the personality,
skills and knowledge that the
entrepreneur possesses which
are necessary to effectively
perform their functions and
responsibilities
•According to Lau, Man and
Chan (1999), entrepreneurial
competencies are considered a
higher level characteristic
encompassing personality traits,
skills and knowledge.
•Can be seen as the total ability of
the entrepreneur to perform a
job role successfully.
ENTREPRENEURS’ COMPETENCIES
PORTFOLIO
identify problems and fix
them
2.Sales – knows how to
represent a company, manage
accounts and follow up on
leads.
3.Research and Development –
the need to understand
business concepts, systems,
procedures and practices.
4.Not-for-profit-fundraiser –
understanding the importance
of business and networking
relationships
5.Teacher – teach students how
to increase their
entrepreneurial intention
through acquiring the attitude
towards entrepreneurship
6.Talent recruiter –
someone being not just
people savvy but having
an in-depth business
sense as well.
tt. Business reporter – one can
write articles is in a prime
position to take the lead on
covering a local business beat.
8.New Venture Creation –
launching a company, buying
a business or franchise,
starting a new venture in a
family enterprise or
commercializing a technology
9.Careers in existing
entrepreneurial ventures –
working for a startup,
small business,

4. engines of economic growth
▪Entrepreneurship is perceived to be
the symbol of business innovation,
determination, perseverance and
achievement.
▪It is a catchword in this era
of globalized economy
▪It is a foundation and catalyst
for economic growth and
innovation across nation
▪Small and Medium Enterprises
(SMEs) are concrete manifestations
of entrepreneurship.
▪Joseph Schumpeter, an Austrian
economist, was the one who first
articulated the importance of
entrepreneurship to the economy
and in the society in 1934.
DEFINITION OF ENTREPRENEURSHIP
FROM EARLY ON TO PRESENT
ENTREPRENEURSHIP
▪Knight 1921 – having profits from
bearing uncertainty and risk
▪Schumpeter 1934 – carrying out of
new combinations of firm
organization—new products, new
services, new sources of raw
material, new methods of
production, new markets, new forms
of organization
▪Hoselitz 1952 – uncertainty bearing…
coordination of productive
resources… introduction of
innovations and provision of capital.
▪Cole 1959 – purposeful activity to
initiate and develop a profit oriented
business.
▪McClelland 1961 – taking moderate
risk
▪Shapero 19tt5 – a kind of behavior
that includes : initiative taking,
organizing or reorganizing of social
economic mechanisms to turn
resources and situations to practical
account and the acceptance of risk
failure
▪Casson 1982 – decisions and
PERSONAL CHARACTERISTICS ATTRIBUTED
TO ENTREPRENEURS
▪Confidence
▪Flexibility
▪Need to achieve
▪Responsibility
▪Commitment
▪Creativity
▪Persevering
▪ftoal-oriented
▪Realistic
▪Sincere
▪Hardworking
▪Visionary
▪Disciplined
▪Feedback seeking
▪Moderate risk-taker
COMMON PROFILE DIMENSIONS OF
ENTREPRENEUR APPLICABLE EVEN AMONft
FILIPINO ENTREPRENEURS
▪Calculated risk-taking is doing
everything possible to get the odds in
their favor, often avoiding taking
unnecessary risks.
▪Commitment is the unwavering
dedication to work for the common
good of the society through one’s
business
▪Feedback-seeking is the taking of steps
to know how well they are doing and
how they might improve their
performance.
▪Perseverance is the determination to
succeed by overcoming obstacles and
setbacks
▪Drive to achieve is the internal desire to
10.The Functional Competencies are
those skills, organized into clusters,
regarding the main areas of
managerial knowledge such as
accountancy, finance, control,
marketing, HR management,
organization, operations,
internationalization, strategy and
other capabilities that enable the
entrepreneur to manage the
organization.
11.The Emotional Competencies are
those specific behaviors grouped
into five clusters namely: self-
awareness, self-management,
social awareness, relationship
management and cognitive
competencies.
12.The Cross-Functional
Competencies are those broad
overall skills that are grouped into
goal and action management
cluster, people management
cluster and analytical reasoning
cluster
THE SIX COMPETENCIES
•Opportunity competencies –
related to recognizing and
developing market opportunities
through various means
•Relationship competencies –
related to person to person or
individual to grouped based
interactions, i.e., building a context
of cooperation and trust, using

5. judgements about the coordination
of scarce resources.
▪Ronstadt 1984 – dynamic process of
creating incremental wealth. This
wealth is created by individuals who
assume the major risks in terms of
equity, time and/or career
commitment of providing value for
some product or service. The
product or service itself may or may
not be new or unique, but value
must somehow be infused by the
entrepreneur by securing and
allocating the necessary skills and
resources.
▪Drucker 1985 – behavior rather than
personality trait. Its foundation lies in
concept and theory rather than
in intuition.
▪ftartner 1985 – creation of
new organizations
▪Hisrich & Brush 1985 – process of
creating something new with value
by devoting the necessary time and
effort; assuming the accompanying
financial, psychic and social risks and
uncertainties; and receiving the
resulting rewards of monetary and
personal satisfaction.
▪Stevenson & ftrousebeck 1989 –
pursuit of opportunity without regard
to resources currently controlled.
▪Hart, Stevenson and Dial 1995 –
pursuit of opportunity without regard
to resources currently controlled,
but constrained by the founders’
previous choices and industry
related experience.
▪Shane 2003 – an activity that involves
the discovery, evaluation and
exploitation of opportunities to
introduce new goods and services,
ways of organizing, markets,
processes and raw materials
thorough organizing efforts that
previously had not existed.
▪Kuratko 2009 – dynamic process of
pursue and attain challenging goals
▪Self-confidence is the belief that
together with the other people,
things can be done in the business.
▪Opportunity orientation is the
constant awareness of opportunities
that exist in everyday life.
▪Innovativeness is the ability to come up
with something different or unique
every time.
▪Responsibility is their willingness to
put themselves in situations where
they are personally responsible for the
success or failure of the business
operation.
▪Tolerance for failure is using it as
a learning experience
HOW ENTREPRENEURS THINK
▪Actuate self-assessment and choose
course of action
▪ftenerate multiple decision models
▪Learn from failure
contacts and connections,
persuasive ability, communication
and interpersonal skill.
•Conceptual competencies –
related to different conceptual
abilities which are reflected in the
behaviors of the entrepreneur, i.e.,
decision skills, absorbing and
understanding complex
information, risk-taking and
innovativeness
•Organizing competencies – related
to the organization of different
internal and external human,
physical, financial and
technological resources, including
team building, leading employees,
training and controlling
•Strategic competencies – related
to setting, evaluating and
implementing the strategies of the
firm
•Commitment competencies –
competencies that drive the
entrepreneur to move ahead
with the business.

6. E.Discussing
new
concepts
and
practicing
new skills
#2
vision, change and creation that
requires an application of energy and
passion toward the creation and
implementation of new ideas and
creative solutions.
▪Dyck and Neubert 2012 – conceiving
an opportunity to offer new or
improved goods or services, showing
the initiative to pursue that
opportunity, making plans, mobilizing
the resources necessary to convert
the opportunity into reality.
CONTRIBUTIONS OF ENTREPRENEURSHIP
TO THE ECONOMY AND SOCIETY
1.Create employment
2.Develop new markets
3.Introduces innovation
4.ftenerates new sources of materials
5.Stimulates investment interest in the
new business ventures being created
6.Improves the quality of life
tt. Serves as role models
8.Brings social benefits to the people
9.Utilizes and mobilizes indigenous
resources
10.Provides more alternatives for
consumers
•Entrepreneurs makes sense of
complex situations more quickly
and take more conventional
approaches in making decisions.
•Entrepreneurs’ critical and creative
skills are utilized in decision
making.
FACTORS THAT DETERMINE THE
ENTREPRENEURIAL DECISION-MAKINft
PROCESS
1.Rational/scientific method in
decision making – this involves the
use of standard six-step process to
arrive at a decision. This scientific
method requires the use of
management quantitative
techniques such as forecasting
using time series or growth rate
analysis, sensitivity analysis of
financial data regression and
correlation for market demands
and PERT-CPM (Program
Evaluation Review Technique =
Critical Path Method) for
production and distribution data.
•Identify the problem
•ftather data
•Analyze data
•Formulate alternative
solutions
•Select the best alternative
•Implement the decision
2.Use of intuition in decision-making
– this pertains to the use of “gut-
feel” to arrive at a decision
1.The students educated choice
of Technical-Vocational track
would ensure their
motivation, lead to better
achievement of the required
skills, both personal and
technical and increase their
opportunities to enjoy
satisfaction in their jobs and
life.
2.They will continue to use their
acquired entrepreneurial skills
in mastering skills and
acquiring knowledge that
would enable them to
become self-employed ,
establish their own business
or become more productive
in paid employment. They
can be electrician, technical
support specialist, tool-keeper
and technician

7. F.
EXAMPLES
OF ENTREPRENEURSHIP IN 10
3.Affect infusion – this suggests that
entrepreneurs’ current moods
influence judgments or decisions
by influencing the ease with
which information consistent
with positive or negative moods
can be brought to mind.
4.Attribution style – this refers to
the entrepreneurs’ self-serving
bias which are related to:
•Strong tendency on the part of
most entrepreneurs to attribute
positive outcomes to internal
causes, i.e., skill, talent,
good judgment or hard
work
•Corresponding tendency of the
entrepreneurs to attribute
negative outcomes to external
cause, i.e., high inflation rate,
obsolete machine, unavailability
of raw materials or unreliable
suppliers.
5.Counterfactual thinking – this is
understood as an “afterthought in
decision making in which the
procedures followed to perform
the task are discussed and
various alternatives that could
have been followed are
considered.”
6.Over-confidence – this refers to
the tendency of the entrepreneurs
to think that they know more
than what they really know when
they make the decision
tt. Knowing style – this is the
combination of ‘analytical and
conceptual thinking”, where the
entrepreneurs look for facts and
data before they make decisions.
8.Creative style – this is
characterized by “holistic and
conceptual thinking,
entrepreneurs who uses this style
tend to be creative and enjoy
experimentation before making
decisions.

8. Developing
mastery
(Leads to
Formative
Assessment)
COUNTRIES
1.United States – noted to be one of
the friendliest countries for
entrepreneurs, home to Apple,
ftoogle, Starbucks, Walmart and Walt
Disney
2.China – home to budding
entrepreneurs who manufacture
different products that range from
toys, gadgets, electronics and cars; a
lot of products have generic brand
names
3.Singapore – literally a small
country that controls a significant
portion of the economy in Asia,
home to entrepreneurs who
innovate on existing services for
local and international use.
4.Canada – entrepreneurs here are
exploring opportunities over the
internet such as the people from
a region called Sanikiluag, known
for their wood carving skills and
entrepreneurs are selling their
products online.
5.India – one of the countries in the
Asia Pacific rim with a strong base of
entrepreneur organizations led by the
youth and women.
6.Taiwan – entrepreneurship here is
encouraged through the small and
medium enterprise incubation
centers for the purpose of
nurturing young firms, new
products and technologies.
*** incubators – provide space,
facilities, hands on management
assistance and access to
technologies and financing to
clients, helping them to survive and
grow during the start-

9. G.Finding
practical
applications
of concepts
and skills in
daily living
H.Making
generalizatio
ns and
abstractions
about the
lesson
up period.
tt. Hongkong – with the knowledge
based economy, it utilizes its human
resources to make its economy the
best possible through
entrepreneurship such as activities
related to tourism and agricultural
exports which receives strong
support from government and
private sector.
8.Thailand – the extent of government
support to entrepreneurs is very
evident, in its international airport in
Bangkok, a huge section is subsidized
by the Bureau of Small and Medium
Enterprises for the promotion of
local products. Tourism for the
international markets and agricultural
exports are two major sources of
income of Thai entrepreneurs.
9.Malaysia – this country is becoming
friendlier to entrepreneurs which is
apparent in the growing numbers
of businesses which decided to
locate here.
10.South Korea – it emerged from the
Asian financial crisis better than any
other country in the region, home
to Samsung and Kia.
FACTORS THAT INFLUENCE THE
FRIENDLINESS OF A COUNTRY
TO ENTREPRENEURS
•Employment regulations
•Bankruptcy laws
•Tax policies of a country
Skills are better than theoretical
knowledge of things, thus giving one
an edge of the others if one possesses
the skills of innovation. The
entrepreneurs always wanting to
befriend with other countries so as to
expand its horizon.
All these definition contains the following
common elements:
•Innovation
•Opportunity seeking and
exploitation
•Resource mobilizing
•Encountering risks and
Regardless of definition of success,
there are a great number of common
characteristics that are shared by
successful entrepreneurs, although
they think and process information
differently. Entrepreneurial process
shows that creative thinking is the must
Successful entrepreneurs possess sound
commercial sense, creativity, motivation
and leadership which they acquired
through learning experience. Pursuing a
careerusing the acquired
entrepreneurship skills from tech-voc
training is wide open for many

10. I. Evaluating
learning
J. Additional
activities for
application
or
remediation
V.
REMARKS
Move around in your barangay. Record 5
either micro, small or medium enterprises
that have been established there for at
least five years. Find out the effects of
their presence in your community.
Look for a woman entrepreneur in your
community. Ask her about the reasons for
her engaging in entrepreneurship.
Report in class what you have gathered.
uncertainties
•Economic and personal rewards
Together with group mates, explain either
by illustration or discussion the meaning of
“entrepreneurial mind set”. Report in front
of the class.
Discuss the use of intuition in
entrepreneurial decision making
have skill of an entrepreneur for the
creation of new ideas. opportunities.
Choose one among the six competency
areas of entrepreneurial competencies,
explain.
Explain the career opportunities open
to graduates of entrepreneurship
VI.
REFLECTIO
N
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
students who
caught up with
the lesson
D.No. of
learners who
continue to
require
remediation
E.Which of my
teaching
strategies work
well? Why did
these work?
F.What
difficulties did I
encounter which
my principal or
supervisor help
me solve?
G.What
innovation or
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be
done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can ask
relevant questions.

11. localized
materials did I
use/discover
which I wish to
share with other
teachers?
Prepared by: Checked/Reviewed by: Noted by:
JOEL D. MANGILIMAN NICOLAS A. YUZON JOHANNA S.
CAYANAN Ed. D
T-II HT-VI Principal II
GRADE 12
School
SAN ROQUE NATIONAL HIGH
SCHOOL
Grade Level and
Section
G12
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
and Time
WEEK 2, DAYS 1-5 QuarterFirst / Second

12. I.
OBJECTIVE
S
Session 1 Session 2 Session 3 Session 4&5
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
A.Content
Standards
B.
Performance
Standards
C.Learning
Competenci
es/
Objectives
(Write the
LC Code)
The learners
demonstrates
understanding of
concepts, underlying
principles, and
processes of developing
a business plan
The learner
independently or with
his/her classmates
presents an acceptable
detailed business plan
1. Recognize a potential
market
TLE_ICTAN11/12PC-Ia-1
The learners
demonstrates
understanding of
concepts, underlying
principles, and
processes of
developing a business
plan
The learner
independently or with
his/her classmates
presents an acceptable
detailed business plan
1. Recognize a
potential market
TLE_ICTAN11/12PC-Ia-
1
The learners
demonstrates
understanding of
concepts, underlying
principles, and
processes of
developing a business
plan
The learner
independently or with
his/her classmates
presents an acceptable
detailed business plan
1.Recognize a potential
market
TLE_ICTAN11/12PC-Ia-1
The learners
demonstrates
understanding of
concepts, underlying
principles, and
processes of developing
a business plan
The learner
independently or with
his/her classmates
presents an acceptable
detailed business plan
1.Recognize a potential
market
TLE_ICTAN11/12PC-Ia-1
II.
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
CONTENT
Development of
Business
Plan
Development of
Business
Plan
Development of
Business
Plan
Development of Business
Plan
III.
LEARNING
RESOURCES
A.
References
1.
Teacher’s
Guide
pages
2.
Learner’s
Material
pages
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept
development.

13. 3.
Textbook
pages
4.
Additional
Materials
from
Learning
Resource
portal
B.Other
Learning
Resources
IV.
PROCEDUR
ES
Session 1 Session 2 Session 3 Session 4&5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided
by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
A.
Reviewing
previous
lesson or
presenting a
new lesson
B.
Establishing
a purpose
for the
lesson
C.
Presenting
examples/in
stances of
the new
lesson
Job and Career Opportunities
Factors to Consider in Starting a Business
New information is important in explaining
the existence of entrepreneurial
opportunities (Schumpeter)
Factors to Consider in Starting a Business
1.Entrepreneurial opportunities
2.Financial stability
3.Self-fulfillment
4.Helps the family
5.Provide employment to others
Factors to consider in starting a
business
Identifying business opportunities
It is important that the entrepreneur
exploit the opportunity by starting a
business on the right path, with a
foundation solid enough to enable it
to grow, succeed and become
sustainable.
IDENTIFYINft BUSINESS
OPPORTUNITIES
Entrepreneurial Opportunity –
favorable set of conditions that will
enable the entrepreneurs to create
new products or services by
combining resources that will result
not only to a profit but for the
common good of the society and the
environment
•New products
•New services
•New ways of organizing
Identifying business opportunities
Types of businesses available to
entrepreneurs
Entrepreneurs can identify more ideas
and opportunities from the types of
businesses available to them in the
community and the country at large.
CLASSIFICATION OF ENTERPRISE
ACCORDINft TO SIZE
•Micro enterprise – asset size not
exceeding P50,000, a home based
enterprise, operating in makeshift
or temporary quarters, the
owner heads the enterprise and
employs from one and not more
than 10 people like vending food
such as taho, puto, fishballsetc
•Cottage industry – asset of
P250,000 to P500,000, homebased,
Continuation…
ACCORDINft TO INDUSTRY
CLASSIFICATION:
Types of Businesses Based on
the Philippine Standard
Industrial Classification (PSIC)

14. •New raw materials
•New markets
•New production processes
4 Essential Qualities of Opportunities
1.Attractive
2.Durable
3.Timely
4.Anchored in a
product/service or business
that creates or adds value
for its buyer or end-user
often managed and operated by
members of family like
subcontractors of shoes and
slippers, food manufacturers of
peanut butter/coco jam or
pastillas, vases, candles and
lanterns
•Small enterprise – has an asset of
P500,000 to P2.5million, owned by
an individual or grouped and has
enough resources to continue
operating, employs 10 to 20 people
like groceries, bakeshops, beauty
salons, medical/dental clinics, toy
makers, jeepney manufacturers
and travel/tour agencies
•Medium enterprise – an asset of 5
to 20million, employs 100 or
more, owned by a single
individual, business partners, or a
corporation people like fine
dining restaurants with branches,
computer importer- dealers,
garment manufacturers, human
resource providers and private
educational institutions
•Large enterprise – an asset of
20million or more, often owned
and managed by a corporation,
employs 100 or more workers, its
board of directors is responsible for
its governance thru its chief
operating officer, like big fast food
chains, large department stores,
big bookstores, family-owned
commercial banks and insurance
companies

15. D.
Discussing
new
concepts
and
practicing
new skills
#1
Ways to Start a New Venture: Most
Frequently Used Forms
•Start-up – a company which is
recently formed, where the founder
establishes a completely new
business from scratch
•Buying an existing business -
acquiring either the shares of
an
existing company or all of the
assets of an existing enterprise.
•Franchising – when the “owner of
the company that already has a
successful product or service,
licenses its trademark, trade name
and methods of doing business to
others in exchange for an initial
franchise fee and royalty payments
▪Jollibee
▪MangInasal
POTENTIAL SOURCES OF
OPPORTUNITIES
FORMS OF BUSINESSES BASED ON
OWNERSHIP

16. ▪Ricky Reyes Salon
▪tt-eleven
▪Mini Stop
▪Tapa King
E.
Discussing
new
concepts
and
practicing
new skills
#2
Important Factors to Consider Before an
Entrepreneur can Actually Begin an
Enterprise
9.Focus and Direction – objective grasp
of the business and where it will be
headed many years from the start of
operation. There should be a clear
and documented vision-mission and
strategies to begin with. Start right by
“beginning with the end in mind.”
10.Sources and Capital – can be from
personal funds, family and friends,
retirement account, banks/financial
institutions, government loan and/or
stock market
11.ftood Network – like associations and
professional groups, childhood
friends, family members, former
classmates can be drivers to build
self-confidence and direction,
providers of information that are
not readily accessible to others,
suppliers of raw materials as well as
mentors and coaches.
12.Legal Requirements – know the
laws and regulations that govern
the type
Philippines Potential Sources of
Opportunities
1.Positive attitude of Filipino
workers
2.Low labor cost
3.Literacy of the workforce
4.Large market potential
because of our big
population size, changing
preferences and lifestyle of
Filipino consumers
5.Abundance of natural
resources
6.Availability of competent
middle management and
technical talents

17. F.
Developing
mastery
(Leads to
Formative
Assessment)
of business that will be opened to
avoid major problems that can arise
if legal requirements are overlooked
like copyright and patent laws,
environment and sanitation
regulations as well as labor codes.
13.Degree of Risk – like limited market,
stiff competition, high cost of
financing the business and few
supply of needed labor
14.Research and Development – the
presence of new technology, science
and knowledge transfer from
universities and public research
centers to new and growing
businesses, support for the creation
of new-technology based ventures
are good indicators to start a
business in the area
15.Personal competencies – like
creativity, opportunity seeking,
self- confidence, persistence,
commitment, risk-taking and
technical background as well as
related experiences needed to run
a business
16.Availability of Resources – pertaining
to raw materials, human resources
and machineries and equipment
Other Critical Factors for a New Venture

18. G.Finding
practical
applications
of concepts
and skills in
daily living
H.Making
generalizati
ons and
abstractions
about the
lesson
I.Evaluating
learning
The critical phase in the entrepreneurial
process is actualizing the entrepreneurial
mindset after opportunity recognition,
when the business idea is put into a final
form where the details are worked out
and it is transformed into something of
value.
Discuss the 3 frequently used forms
to start a business.
The government has learned to
make and made entrepreneurship a
priority in its economic agenda. The
agenda includes the creation of
millions of new entrepreneurs and a
tripling of the loan amounts made
available to small and medium
enterprises.
Explain the opportunity recognition
process.
Choose a business in your
community and explain where
category of entrepreneur size it falls
J.Additional
activities
for
application
or
remediation
Interview a male entrepreneur whose
business is very successful now using
the table checklist provided.
Conduct a survey among 15 high school
students in our school about a
particular product using the survey
form

19. V.
REMARKS
VI.
REFLECTIO
N
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
students who
caught up with
the lesson
D.No. of
learners who
continue to
require
remediation
E.Which of my
teaching
strategies work
well? Why did
these work?
F.What
difficulties did I
encounter which
my principal or
supervisor help
me solve?
G.What
innovation or
localized
materials did I
use/discover
which I wish to
share with other
teachers?
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to
be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can
ask relevant questions.
Prepared by: Reviewed/Checked by: Noted by:
JOEL D. MANGILIMAN ROWENA T. TONGOL JOHANNA S. CAYANAN Ed.D

20. T-II HT-VI Principal-II
GRADE 12
DAILY LESSON
San Roque National High School
Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
Teaching Dates
LOG
and Time
WEEK 3 DAY 1-5
QuarterFirst / Second
I.OBJECTIVES
Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must
be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
A.Content
Standards
B.Performance
Standards
C.Learning
Competencies/
Objectives (Write
the LC Code)
The learner demonstrates understanding of
concepts, underlying principles and
processes of developing a business plan
The learner independently or with his/her
classmates presents an acceptable detailed
business plan.
2.Recognize and
understand the market
TLE_ICTAN11/12EM-I-a-1
The learner demonstrates
understanding of concepts,
underlying principles and processes
of developing a business plan
The learner independently or
with his/her classmates presents
an acceptable detailed business
plan.
2. Recognize and
understand the
market
TLE_ICTAN11/12EM-I-a-1
The learner demonstrates
understanding of concepts,
underlying principles and processes
of developing a business plan
The learner independently or
with his/her classmates presents
an acceptable detailed business
plan.
v2. Recognize and
understand the
market
TLE_ICTAN11/12EM-I-a-1
The learner demonstrates
understanding of concepts, underlying
principles and processes of developing a
business plan
The learner independently or
with his/her classmates presents
an acceptable detailed business
plan.
2.Recognize and
understand the
market
TLE_ICTAN11/12EM-I-a-1

21. Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
II.CONTENT
Development of
Business Plan
Development
of Business
Plan
Development
of Business
Plan
Development of
Business Plan
III.LEARNING
RESOURCES
A.References
1.Teacher’s
Guide pages
2.Learner’s
Material
pages
3.Textbook
pages
4.Additional
Materials from
Learning
Resource
portal
B.Other Learning
Resources
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes
concept development.
IV.
PROCEDURES
Session 1 Session 2 Session 3 Session 4&5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be
guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment
for each step.
A.Reviewing
previous lesson
or presenting a
new lesson
B.Establishing
a purpose for
the lesson
C.Presenting
examples/instance
ftovernment Support and Legal
Requirements
The Small and Medium Enterprises (SMEs)
are the lifeblood of the economy. Without
entrepreneurs managing these enterprises,
there can be no additional production,
innovation and contribution to economic
and social development.
The Small and Medium Enterprise
Development (SMED) Council was created in
ftovernment Support and Legal
Requirements
The Small and Medium
Enterprises (SMEs) are the
lifeblood of the economy.
Without entrepreneurs managing
these enterprises, there can be
no additional production,
innovation and contribution to
economic and social development.
Marketing
The DTI through its various agencies,
ftovernment Support and Legal
Requirements
The Small and Medium
Enterprises (SMEs) are the
lifeblood of the economy.
Without entrepreneurs managing
these enterprises, there can be
no additional production,
innovation and contribution to
economic and social development.
Registering with the Securities and
Exchange Commission
ftovernment Support and Legal
Requirements
The Small and Medium Enterprises
(SMEs) are the lifeblood of the
economy. Without entrepreneurs
managing these enterprises, there can
be no additional production, innovation
and contribution to economic and social
development.
Registering with the Securities and
Exchange Commission

22. s of the
new lesson
1991 to integrate and synchronize various
efforts. The SMEDC has an array of
programs to assist small businesses. The
areas of assistance cover finance,
marketing, training and human resource
development and product development and
technology assistance.
provide marketing support to small
enterprises by means of:
•Exposure in local and
international trade fairs,
expositions, trade missions
to various countries-trading
partners, and other trade
events through the Center
for International Trade
Expositions and Missions
•SEC is the government
agency that gives the
business enterprise its legal
personality.
•Partnership and
corporations need to be
registered with the SEC.
REQUIREMENT DOCUMENTS FOR
APPLICANT CORPORATION [Stock (S),
Non-Stock (NS) and Partnership (P)]
•SEC is the government
agency that gives the
business enterprise its legal
personality.
•Partnership and corporations
need to be registered with
the SEC.
REQUIREMENT DOCUMENTS FOR
APPLICANT CORPORATION [Stock (S),
Non-Stock (NS) and Partnership (P)]
(CITEM) 1.Name Verification Slip (S/NS/P)15.Name Verification Slip (S/NS/P)
•Provision of domestic trade2.Articles of Incorporation and By-16.Articles of Incorporation and By-
database including local Laws or Articles of Partnership Laws or Articles of Partnership
suppliers courtesy of the (S/NS/P) (S/NS/P)
Bureau of Domestic Trade 3.Treasurer’s Affidavit/Authority1tt.Treasurer’s Affidavit/Authority to
(BDT)
•Provision of export trade 4.
to Verify Bank Account (S)
Bank Certificate of Deposit 18.
Verify Bank Account (S)
Bank Certificate of Deposit
database and consultation (notarized in place where bank (notarized in place where bank is
services by the Bureau of is located (S) located (S)
Export Trade Promotion 5.Written Undertaking to Change 19.Written Undertaking to Change
(BETP) and the Bureau of Corporate Name by any Corporate Name by any
International Trade Incorporator or Director, Incorporator or Director, Trustee,
Relations (BITR) Trustee, Partner (S/NS/P) Partner (S/NS/P)
6.Registration Data Sheet (S/NS/P)20.Registration Data Sheet (S/NS/P)
tt.Clearance from other 21.Clearance from other government
government agencies agencies
8.Resolution of the Board of 22.Resolution of the Board of
Trustees that the corporation Trustees that the corporation will
will comply with SEC comply with SEC requirements for
requirements for non-stock non-stock corporations
corporations 23.List of members certified by the
9.List of members certified by the Secretary and undertaking to
Secretary and undertaking to submit list of additional members
submit list of additional to SEC from time to time (NS)
members to SEC from time to 24.List of contributors and their
time (NS) corresponding contributions
10.List of contributors and their certified by the Treasurer (NS)
corresponding contributions 25.Affidavit of Affirmation or
certified by the Treasurer (NS) Verification by the Chief Priest,
11.Affidavit of Affirmation or Minister, Rabbi or Presiding Elder
Verification by the Chief Priest, (for religious organizations) (NS)
Minister, Rabbi or Presiding 26.Customs Broker Licenses and PTR
Elder (for religious of at least 2 Officers or Partners
organizations) (NS) (for custom brokerage ) (S/NS/P)
12.Customs Broker Licenses and 2tt.Articles of Partnership (for limited
PTR of at least 2 Officers or Partnerships, this should be
Partners (for custom brokerage ) executed under oath) (P)

23. D.Discussing new
concepts and
practicing new
skills #1
These are the support services provided:
1.Finance – government banks and
the National Livelihood Support
Fund have agreed in 2003 to
simplify and standardize lending
procedures, lower interest rates,
and facilitate loan releases to
small enterprises under a unified
scheme called SULONft.
Training and Human Resource
Development
The DTI has set up SME centers
nationwide to assist entrepreneurs in
their finance, marketing, technology
and training needs. In terms of
formal training, entrepreneurs can
check out the following services in
SME centers:
•Skills and other production-related
training
•Entrepreneurship, managerial
training including business
improvement
•Export marketing training
(S/NS/P)
13.Articles of Partnership (for
limited Partnerships, this should
be executed under oath) (P)
14.Foreign Investment Application
Form (for subsidiaries of foreign
corporation) (S)
Registration Procedures:
•Verify/reserve proposed name
with the Name Verification Unit
•Draw up the Articles of
Incorporation and By-Laws in
accordance with the Corporation
Code. Blank forms are also
available from the CRMD.
•If required, get endorsements
from other government agencies.
•Deposit paid-up
capital/contribution (for
foundations only) in the bank
•Present six (6) sets of the
accomplished forms and
documents for preprocessing at
the CRMD. Only complete
application documents are
accepted for processing. All
documents executed outside
the Philippine must be
authenticated by the
appropriate Philippine Embassy
or consulate in the area
concerned.
•Pay the filing fees to the Cashier.
•Claim the Certificate/License
from the Releasing Unit, Records
Division upon presentation of the
official receipt issued for
payment of filing fee.
FOR COMPLETE DETAILS AND ONLINE
REftISTRATION, VISIT
www.sec.gov.ph/secireg.htm
28. Foreign Investment Application
Form (for subsidiaries of foreign
corporation) (S)
Registration Procedures:
•Verify/reserve proposed name with
the Name Verification Unit
•Draw up the Articles of
Incorporation and By-Laws in
accordance with the Corporation
Code. Blank forms are also available
from the CRMD.
•If required, get endorsements
from other government agencies.
•Deposit paid-up capital/contribution
(for foundations only) in the bank
•Present six (6) sets of the
accomplished forms and documents
for preprocessing at the CRMD.
Only complete application
documents are accepted for
processing. All documents
executed outside the Philippine
must be authenticated by the
appropriate Philippine Embassy or
consulate in the area concerned.
•Pay the filing fees to the Cashier.
•Claim the Certificate/License from
the Releasing Unit, Records Division
upon presentation of the official
receipt issued for payment of filing
fee.
FOR COMPLETE DETAILS AND ONLINE
REftISTRATION, VISIT
www.sec.gov.ph/secireg.htm

24. E.Discussing new
concepts and
practicing new
skills #2
Product Development and
Technology Assistance
•For assistance in product design
and development, the agency to
approach is the Product
Development and Design Center
of the Philippines (PDDCP)
•For packaging design, testing
and analysis, it is the Packaging
Research and Development
Center (PRDC)
•The DOST has a number of
research and development
institutes that undertake R&D
for new products and
product innovations.
Registering with the Social Security
System (SSS)
•An employer, or any person who
uses the services of another
person in business, trade,
industry or any undertaking
must be registered with the
SSS. Social, civic, professional,
charitable and other non-profit
organizations, which hire the
services of employees, are
considered “employers.”
ftUIDELINES:
1.Single Proprietorships – the
owner must accomplish and
submit SSS Forms R-1
(Employer’s Data Record) and R-!
A (Initial or Subsequent List of
Employees)
2.Partnerships – any of the
partners should accomplish SSS
Forms R-1 (Employer’s Data
Record) and R-!A (Initial or
Subsequent List of Employees)
and submit these forms together
with a photocopy of the Articles
of Partnership. The original copy
of the Articles of Partnership
must be presented for
authentication.
3.Corporations – a corporation
must accomplish SSS Forms R-1
(Employer’s Data Record) and R-!
A (Initial or Subsequent List of
Employees) signed by its
president or any of the
corporate officers or
incorporators. Submit these
forms together with the
photocopy of the Articles of
Incorporation. The original copy
of the Articles of Incorporation
must be presented for
authentication.
FOR COMPLETE DETAILS AND
INFORMATION, VISIT www.sss.gov.ph
Registering with the Social Security
System (SSS)
•An employer, or any person who
uses the services of another
person
in business, trade, industry or any
undertaking must be registered with
the SSS. Social, civic, professional,
charitable and other non-profit
organizations, which hire the
services of employees, are
considered “employers.”
ftUIDELINES:
4.Single Proprietorships – the owner
must accomplish and submit SSS
Forms R-1 (Employer’s Data Record)
and R-!A (Initial or Subsequent List
of Employees)
5.Partnerships – any of the partners
should accomplish SSS Forms R-1
(Employer’s Data Record) and R-!A
(Initial or Subsequent List of
Employees) and submit these
forms together with a photocopy
of the Articles of Partnership. The
original copy of the Articles of
Partnership must be presented for
authentication.
6.Corporations – a corporation must
accomplish SSS Forms R-1
(Employer’s Data Record) and R-!A
(Initial or Subsequent List of
Employees) signed by its president
or any of the corporate officers or
incorporators. Submit these forms
together with the photocopy of the
Articles of Incorporation. The original
copy of the Articles of Incorporation
must be presented for
authentication.
FOR COMPLETE DETAILS AND
INFORMATION, VISIT www.sss.gov.ph

25. F.Developing
mastery (Leads to
Formative
Assessment)
Legal Requirements
•A new enterprise has to be
registered in various government
agencies
•The complexity of registration
varies according to the legal form
of the business
Registering with the Department of
Trade and Industry (DTI)
STEPS FOR OVER-THE-COUNTER
REftISTRATION:
A.Obtain application forms
(duplicate copy) and fill
these up completely. Only
the owner of the business
or his/her Attorney-In-Fact
(who is authorized in a
proper legal instrument)
is authorized to sign all
the forms.
B.Meet the following
requirements (For Single
Proprietorship):
•Must be a Filipino
citizen, at least 18 years
old. Filipinos with
names suggestive of
alien nationality must
submit any of the
following proof of
citizenship: birth
certificate, PRC ID,
voter’s ID, or valid
passport. If the
applicant has acquired
Filipino citizenship by
naturalization, election
or by other means
provided by law,
he/she must submit
any of the following
proof of his/her
Filipino citizenship:
naturalization certificate
and oath of allegiance,
card issued by the
Bureau of Immigration
Registering with the Cooperative
Development Authority (CDA)
•All cooperatives are required to
register with the CDA as per
Republic Act 6938/6939
STEPS:
1. Submit 4 copies of
the Articles of Cooperation
2. Submit 4 copies of the
By- Laws
3. Submit 4 copies of the
Economic Survey (feasibility study)
4. Submit Bond Accountable
Officers (Fidelity, Cash, Surety)
5. Capitalization should not be
lower than 2000 (depending on the
activities registered)
6. At least 15 members are
required
FOR COMPLETE DETAILS AND
INFORMATION, VISIT
www.cda.gov.ph
Registering with the Cooperative
Development Authority (CDA)
•All cooperatives are required
to register with the CDA as
per Republic Act 6938/6939
STEPS:
tt. Submit 4 copies of the Articles
of Cooperation
8.Submit 4 copies of the By-Laws
9.Submit 4 copies of the
Economic Survey (feasibility
study)
10. Submit Bond Accountable
Officers (Fidelity, Cash, Surety)
11. Capitalization should not be
lower than 2000 (depending on
the activities registered)
12. At least 15 members are
required
FOR COMPLETE DETAILS AND
INFORMATION, VISIT www.cda.gov.ph

26. G.Finding
practical
applications of
and Deportation and
affidavit of election, or
ID card issued by the
BID
•Certain types of
businesses may have
other requirements,
such as service and
repair shops, real estate
brokers, dental/ medical
clinic/ hospitals,
pawnshops, manpower
services, engineering/
architectural services
and other services
provided by
professionals.
C.Submit application form
to the DTI Processor. The
DTI Processor will check if
the Business Name is still
available, if yes, you will be
asked to pay the
application fee.
D.Pay the required
registration and processing
fee. A penalty is imposed
if the BNRS certificate is
not renewed within the
3- month grace period
from the certificate’s
expiration date.
E.After showing the receipt
to the processor, the
Business Name Certificate
will be released.
F.Your Business Name
certificate is valid for 5
years from date of
registration. (Note: During
peak season, the applicant
will be given a schedule
date to file his/her
application.)

27. concepts and
skills in daily
living
H.Making
generalizations
and
abstractions
about the lesson
ftovernments, past and present, have
learned to make and have made
entrepreneurship a priority in their
economic programs. In our country, the
creation of millions of new entrepreneurs
tops the 10-point economic agenda, and it
also includes the creation of millions of
jobs through more opportunities to
entrepreneurs and a tripling of loan
amounts made available to SMEs.
ftovernments, past and present, have
learned to make and have made
entrepreneurship a priority in their
economic programs. In our country,
the creation of millions of new
entrepreneurs tops the 10-point
economic agenda, and it also
includes the creation of millions of
jobs through more opportunities to
entrepreneurs and a tripling of loan
amounts made available to SMEs.
ftovernments, past and present, have
learned to make and have made
entrepreneurship a priority in their
economic programs. In our country,
the creation of millions of new
entrepreneurs tops the 10-point
economic agenda, and it also
includes the creation of millions of
jobs through more opportunities to
entrepreneurs and a tripling of loan
amounts made available to SMEs.
ftovernments, past and present, have
learned to make and have made
entrepreneurship a priority in their
economic programs. In our country, the
creation of millions of new
entrepreneurs tops the 10-point
economic agenda, and it also includes
the creation of millions of jobs through
more opportunities to entrepreneurs
and a tripling of loan amounts made
available to SMEs.
I.Evaluating
learning
J.Additional
activities for
application or
remediation
V.REMARKS
VI.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
students who caught
up with the lesson
D.No. of learners
who continue to
require remediation
E.Which of my
teaching strategies
work well? Why did
these work?
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs
to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them,
you can ask relevant questions.

28. F.What difficulties did
I encounter which my
principal or supervisor
help me solve?
G.What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?
Prepared by: Reviewed/Checked by: Noted by:
JOEL D. MANGILIMAN ROWENA T. MANIPON JOHANNA S. CAYANAN Ed.D
T-II HT-VI Principal-II
GRADE 12
School
SAN ROQUE NATIONAL HIGH
SCHOOL
Grade Level and
Section
ABM G12
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
and Time
WEEK 4, JULY 08, 2019 QuarterFirst / Second
Session 1 Session 2 Session 3 Session 4&5
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
I.

29. OBJECTIVE
S
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
A.Content
Standards
B.
Performanc
e Standards
C.Learning
Competenci
es/
Objectives
(Write the
LC Code)
The learners
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
3.Recognize the
Importance of
marketing mix in the
development of
marketing strategy
CS_11/12ENTREP-Oh-J- 10
The learners
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
3. Recognize the
Importance of
marketing mix in the
development of
marketing strategy
CS_11/12ENTREP-Oh- J-
10
The learners
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
3. Recognize the
Importance of
marketing mix in the
development of
marketing strategy
CS_11/12ENTREP-
Oh-J-10
The learners
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
3.Recognize the
Importance of
marketing mix in the
development of
marketing strategy
CS_11/12ENTREP-
Oh-J-10
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
II.
CONTENT
1.Market (locality/town)
2.Key concepts of
market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market (locality/town)
2.Key concepts of
market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market (locality/town)
2.Key concepts of
market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market (locality/town)
2.Key concepts of market
3.Players in the
market (competitors)
4.Products and
services available in
the market
III.
LEARNING
RESOURCES
A.
References
1.
Teacher’s
Guide
pages
2.
Learner’s
Material
pages
3.
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept
development.

30. Textbook
pages
4.
Additional
Materials
from
Learning
Resource
portal
B.Other
Learning
Resources
IV.
PROCEDUR
ES
Session 1 Session 2 Session 3 Session 4&5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided
by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
ftovernment Support and Legal
Requirements
Continuation….
A.
Reviewing
previous
lesson or
presenting
a new
lesson
B.
Establishing
a purpose
for the
lesson
The Small and Medium Enterprises
(SMEs) are the lifeblood of the economy.
Without entrepreneurs managing these
enterprises, there can be no additional
production, innovation and contribution
to economic and social development.
Marketing is an organizational function
and a set of process for creating,
communicating and delivering value to
customers and for managing
customer relationships in ways that
benefits the organization and its
stake holders.
Marketing is an organizational function
and a set of process for creating,
communicating and delivering value to
customers and for managing
customer relationships in ways that
benefits the organization and its
stake holders.
Let’s Perform:
1.Together with your groupmates, go
back to the entrepreneur you have
interviewed before. Ask them how
they apply the ttPs of marketing by
using the following guide
questions:
a.How do you develop
your product/service?
b.How do you price fairly?
c.How do you provide the
right place for the customer
to

31. C.
Presenting
examples/in
stances of
the new
lesson
Review:
Areas of government assistance: finance,
marketing, training and human resource
development, and product development
and technology assistance.
Traditional marketing mix elements is
comprised of the 4Ps of product, price,
place and promotion. In 1981, Booms
and Bitner extended it by 3 new Ps
that directly relate to the service
provision industry namely people,
physical evidence and process.
Traditional marketing mix elements is
comprised of the 4Ps of product, price,
place and promotion. In 1981, Booms
and Bitner extended it by 3 new Ps
that directly relate to the service
provision industry namely people,
physical evidence and process.
access and experience your
product/service?
d.How do you promote your
product/service to create an
impact, differentiate from
competitors and further
brand image?
e.What is the process you
use to deliver your
product/service to the
customer?
f.Who are the people who
represent your company and
what are the skills that they
need?
g.How do you provide physical
evidence of the superior
nature of your
product/service?
Based on the answers of your chosen
entrepreneurs, fill up the form on the
next page and then compare your data
with the other groups in class. What did
you learn about the use of the ttPs in
marketing?

32. D.
Discussing
new
concepts
and
practicing
new skills
#1
The marketing mix decisions are made
for influencing the trade channels as
well as the ultimate customers’
solutions, cost, convenience and
awareness of what is being offered in
the market.
The marketing mix decisions are
made for influencing the trade
channels as well as the ultimate
customers’ solutions, cost,
convenience and awareness of what
is being offered in the market.
E.
Discussing
new
concepts
and
practicing
new skills
#2
ttPs of Marketing Mix
1.Product. The Product should fit the
task consumers want it for, it should
work and it should be what the
consumers are expecting to get.
2.Pricing. The Product should always
be seen as representing good value
for money. This does not necessarily
mean it should be the cheapest
available; one of the main tenets of
the marketing concept is that
customers are usually happy to pay
a little more for something that
works really well for them.
3.Place. The product should be
available from where your target
consumer finds it easiest to
shop. This may be in shopping
malls or ordinary stores, and the
more current option via e-
commerce or an online shop.
4.Promotion. Advertising, PR, Sales
Promotion, Personal Selling and, in
more recent times, Social Media
are all key communication tools
for an organization. These tools
should be used to put across the
organization’s message to the
correct audiences in the manner
they would most like to hear,
whether it be informative or
appealing to their emotions.
ttPs of Marketing Mix
5.Product. The Product should fit the
task consumers want it for, it should
work and it should be what the
consumers are expecting to get.
6.Pricing. The Product should always
be seen as representing good value
for money. This does not necessarily
mean it should be the cheapest
available; one of the main tenets of
the marketing concept is that
customers are usually happy to pay a
little more for something that works
really well for them.
tt. Place. The product should be
available from where your target
consumer finds it easiest to shop.
This may be in shopping malls or
ordinary stores, and the more
current option via e-commerce or
an online shop.
8.Promotion. Advertising, PR, Sales
Promotion, Personal Selling and, in
more recent times, Social Media are
all key communication tools for an
organization. These tools should be
used to put across the organization’s
message to the correct audiences in
the manner they would most like to
hear, whether it be informative or
appealing to their emotions.

33. F.
Developing
mastery
(Leads to
Formative
Assessment)
G.Finding
practical
applications
of concepts
and skills in
daily living
H.Making
generalizati
ons and
abstractions
about the
lesson
9.People. All companies are reliant
on the people who run them from
front line Sales staff to the
Managing Director. Having the right
people is essential because they are
as much a part of your business
offering as the products/services
you are offering.
10.Process.The delivery of your
service is usually done with the
customer present so how the
service is delivered is once again
part of what the consumer is
paying for.
11.Physical Evidence. Almost all
services include some physical
elements even if the bulk of what
the consumer is paying for is
intangible. For example a hair salon
would provide their client with a
completed hairdo and an insurance
company would give their
customers some form of printed
material. Even if the material is
not physically printed (in the case
of PDF’s) they are still receiving a
“physical product” by this
definition.
Marketing is the art and science of
choosing target markets and getting,
keeping and growing customers through
creating, delivering and communicating
superior customer value. It is also the
performance of activities that seek to
accomplish an organization’s objectives
by anticipating customer or client
needs and directing a flow of need-
satisfying goods and services from
producer to customer or client. It is
not only the selling of the product or
service but
12.People. All companies are reliant
on the people who run them from
front line Sales staff to the
Managing Director. Having the right
people is essential because they are
as much a part of your business
offering as the products/services you
are offering.
13.Process.The delivery of your service
is usually done with the customer
present so how the service is
delivered is once again part of what
the consumer is paying for.
14.Physical Evidence. Almost all
services include some physical
elements even if the bulk of what
the consumer is paying for is
intangible. For example a hair salon
would provide their client with a
completed hairdo and an insurance
company would give their customers
some form of printed material. Even
if the material is not physically
printed (in the case of PDF’s) they
are still receiving a “physical
product” by this definition.
Marketing is the art and science of
choosing target markets and getting,
keeping and growing customers through
creating, delivering and communicating
superior customer value. It is also the
performance of activities that seek to
accomplish an organization’s objectives
by anticipating customer or client
needs and directing a flow of need-
satisfying goods and services from
producer to customer or client. It is
not only the selling of the product or
service but

34. I.Evaluating
learning
J. Additional
activities for
application
or
remediation
V.
REMARKS
Discuss in what government agencies
should a small sized, sole proprietor
who intends to open a bakeshop
should register.
more importantly to know and
understand the customers very well
that the product or service meets
their need so it sells itself.
Choose one among the 4 traditional
elements of Ps of the marketing mix.
more importantly to know and
understand the customers very well
that the product or service meets their
need so it sells itself.
Choose one among the 4 traditional
elements of Ps of the marketing mix.
VI.
REFLECTIO
N
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
students who
caught up with
the lesson
D.No. of
learners
who
continue to
require
remediation
E.Which of my
teaching
strategies work
well? Why did
these work?
F.What
difficulties did I
encounter which
my principal or
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to
be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can
ask relevant questions.

35. supervisor help
me solve?
G.What
innovation or
localized
materials did I
use/discover
which I wish to
share with other
teachers?
Prepared by: Reviewed/Checked by: Noted by:
JOEL D. MANGILIMAN ROWENA T. MANIPON JOHANNA S. CAYANAN Ed.D
T-II HT-VI Principal-II
GRADE 12
School
SAN ROQUE NATIONAL HIGH
SCHOOL
Grade Level and
Section
ABM G11
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
and Time
WEEK 4, JULY 08,2019 QuarterFirst / Second
I.OBJECTIVES
Session 1 Session 2 Session 3 Session 4&5
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must
be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.

36. A.Content
Standards
B.Performance
Standards
C.Learning
Competencies/
Objectives (Write
the LC Code)
The learners
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
3. Recognize the
Importance of marketing
mix in the development
of marketing strategy
CS_11/12ENTREP-Oh-J-
10
The learners
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
3. Recognize the
Importance of
marketing mix in the
development of
marketing strategy
CS_11/12ENTREP-Oh-
J-10
The learners
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
3. Recognize the
Importance of
marketing mix in the
development of
marketing strategy
CS_11/12ENTREP-Oh-
J-10
The learners
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
3. Recognize the
Importance of marketing
mix in the development
of marketing strategy
CS_11/12ENTREP-Oh-J-
10
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
II.CONTENT
1.Market (locality/town)
2.Key concepts of
market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market
(locality/town)
2.Key concepts
of market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market
(locality/town)
2.Key concepts
of market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market (locality/town)
2.Key concepts of market
3.Players in the
market (competitors)
4.Products and
services available in
the market
III.LEARNING
RESOURCES
A.References
1.Teacher’s
Guide pages
2.Learner’s
Material
pages
3.Textbook
pages
4.Additional
Materials from
Learning
Resource
portal
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes
concept development.

37. B.Other Learning
Resources
IV.
PROCEDURES
Session 1 Session 2 Session 3 Session 4&5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be
guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment
for each step.
A.Reviewing
previous lesson
or presenting a
new lesson
The class will be divided into groups. Each
group will be developing an exquisite
food to be served to the judges for them
to be graded.
“Research is formalized curiosity. It is
poking and prying with a purpose.”
(Zora Neale Hurston)
Market research is the process of
gathering information which will
make the company more aware of
how the people and company hopes
to sell to, will react to the company’s
current or potential products or
services. It is an information
gathering exercise to determine the
viability or acceptability of a product
or service an entrepreneur intends
to offer in the market.
“Research is formalized curiosity. It is
poking and prying with a purpose.”
(Zora Neale Hurston)
Market research is the process of
gathering information which will
make the company more aware of
how the people and company hopes
to sell to, will react to the company’s
current or potential products or
services. It is an information
gathering exercise to determine the
viability or acceptability of a product
or service an entrepreneur intends
to offer in the market.
“When people use your brand name as a
verb, that is remarkable.” (Meg Whitman)
Brand Logos are graphic marks or
symbols commonly used by commercial
enterprises, organizations and even
individuals to aid and promote instant
public recognition.
B.Establishing
a purpose for
the lesson
REASONS WHY ENTREPRENEURS
CONDUCT MARKET RESEARCH
1.Identify potential customers – who
is going to use your
product/service?
2.Understand existing customers –
why do customers choose your
product over competitors?
3.Set realistic targets – from data
gathered, set targets such as
growth, sales and the introduction
of new products/services
4.Develop effective strategies – from
your research you can make
marketing decisions about how to
Focused ftroup Discussion
•ftains wider usage in market
research due to substantial
information gathered given a time
limit.
•It can be moderated group
interviews and brainstorming
sessions that provide information
on users’ needs and behaviors.
FOCUSED ftROUP DISCUSSIONS
CAN BE USED FOR THE
FOLLOWINft TYPE OF
DISCUSSIONS:
•Exploratory – obtain information
on general attitudes, understand
the circumstances under which

38. C.Presenting
examples/instance
price your product/service as well
as how to distribute it.
5.Examine and solve business
problems – if you have identified
a business problem, research will
help you work out what is
happening.
6.Prepare for business expansion -
research will help you identify
areas for expansion and test the
market’s readiness for a new
product/service
tt. Identify business opportunities –
by identifying un-serviced or
under-serviced market, you could
identify changing market trends.
To conduct market research , it is
important to set clear goals for
the
customers might require your
product or service, understand
their desired outcomes.
•Feature prioritization – if trade-
offs have to be made among
various customer needs, focus
groups can be helpful in
prioritizing them.
•Comparative analysis -
understand where else customer
to go get similar information,
services or product and what
attracts them to those sources.
•Trend explanation - If you notice
a trend in the way that customer
use your website, then
focus groups can be used
to better understand why
this is happening.
CONSIDERATION IN THE USE OF
FftDs IN MARKET RESEARCH:
•Limit the length of the session
to between 90 and 120
minutes.
•ftenerally, conduct focus groups
with 8 to 10 participants per
group (recruit 10 to 12
participants to ensure that 8 to
10 show up).
•Use a knowledgeable moderator/
facilitator who can manage group
dynamics, probe skillfully to
obtain deeper understanding to
issues and capture a broad
spectrum of options.
•Use a semi-structured or
open- format discussion.
•Strive for uniformity in
the group’s composition.
•If you feel that group influence is
likely to be a strong factor
participants will be influenced
greatly by what other are saying),
then personal interviews or
smaller groups may be an option
to consider than FftD.
PERSONAL INTERVIEW
•Traditional method of data
ACCORDINft TO:
•Canon

39. s of the
new lesson
market research activity and define
what are needed to be known and
why.
collection which is normally done
on a face-to-face manner with
the respondents.
•They can either be semi-structured
discussion with individual or open-
ended questions where the
interview can probe further to
understand underlying perceptions
and behavior market research and
analysis (2015), personal
interviews are a more expensive
alternative to FftDs and are
generally used in the following
situations:
▪The topic is too personal or
sensitive to be discussed in a
group or confidentiality of the
participant is required.
▪A person’s opinion may easily be
influenced by others in the group
▪It is as important to learn as
much about what people don’t
know about a subject, as what
they know.
▪Logistic problems may make
groups impractical
▪The interview respondents are
executives from competing firms
who would be reluctant to open
up in a group situation.
▪The interview respondents are
busy and it is difficult to schedule
group sessions, or it is important
to visit interview respondents
individually at their convenience.
CONSIDERATIONS IN THE USE OF
PERSONAL INTERVIEWS IN MARKET
RESEARCH:
•It can be helpful to use a list of
mostly open-ended questions to
be asked in person or by
telephone.
•An in-depth interview gives
participants the opportunity to
express their views.
•Interviews typically last from 15 to
40 minutes, but they can last
•Perrault
•McCarthy
BRANDINft means:
•‘the use of a name, term, symbol or
design – or a combination of these
– to identify a product.’
•It encompasses the use of
brand names, trademarks and
all other means of product
identification.
•Providing products and services with
the power of brand
•It’s all about making differences
•To brand a product , it is essential to
teach consumers “who” the products
is – by giving it a name and does
“why” consumers should care
•It involves developing mental
structures and assisting consumers
organize their knowledge about
products and services in simplifying
their decision making.
BRAND NAME
•Word, letter or a group of words
or letters
•Many customers are willing are willing
to buy a sure thing the next time.
•The connection maybe learned
from past consumer experience,
from the company’s promotion or
other advertising agencies.
TRADEMARK
•It is a legal term that includes
only those words, symbols, or
marks that are legally registered
for use by a single company.
SERVICE MARK
•It is the same as a trademark
except that it refers to a
service offering.

40. D.Discussing new
concepts and
practicing new
skills #1
PRIMARY AND SECONDARY
RESEARCH
1.Primary research is information
gathered directly from the
respondents who answered set
of questions. This information is
usually collected through
surveys, observation, focused
group discussion or
experimentation.
a.Survey – the most
common way to gather
primary research with the
use of questionnaire or
interview schedule. These
can be done via direct
mail, over the phone,
internet or email, face to
face or on web.
ftuidelines in making
questionnaire:
•Keep it as short and simple
as possible.
•Make sure it is visually
appealing and easy to read.
•Cluster or blocked related
questions.
•Move from general questions to
more specific questions
•Move from easy to answer
questions to more difficult to
answer questions
•Make sure questions are brief
and easily understood
•Avoid leading questions,
questions with ambiguous
words, questions that are too
difficult to answer
•Make sure any response
scales used are logical with
categories that are mutually
exclusive.
•Always pre-test the
longer, depending on the
participant’s interest in the topic.
•This technique allows the
interviewer the interviewer to get
detailed descriptions of individual
experiences.
b.Secondary Research
•ftather data from existing
available resources like
company records, data bases,
research reports published in
the media, internet search
engines, libraries and books
which answer the question at
hand.
•Normally less time consuming
than primary research, can
be
less expensive as well.
•Another key secondary
resource is statistical data from
official statistics providers.

41. E.Discussing new
concepts and
practicing new
skills #2
F.Developing
mastery (Leads to
Formative
Assessment)
G.Finding
practical
applications of
concepts and
skills in daily
living
H.Making
generalizations
and abstractions
about the lesson
I.Evaluating
learning
J.Additional
activities for
application or
remediation
V.REMARKS
When developing a product, the
entrepreneur must know all the details
with regards to the process to be
undergone in order for him/her to
priced it fairly and developed
accordingly.
questionnaire to establish its
reliability and validity as well as
identity potential problems like
length of answering and the
use of the language of
understanding.
Market research is undertaken so that
an entrepreneur can have
information needed to make
informed business decisions about
start-up, innovation, growth and the
ttPs of marketing mix.
Differentiate primary research from
secondary research, give examples.
Market research is undertaken so that
an entrepreneur can have
information needed to make
informed business decisions about
start-up, innovation, growth and the
ttPs of marketing mix.
Differentiate primary research from
secondary research, give examples.
Brand names connect a product with the
benefits a customer can expect. The
connection may be learned from past
consumer experience from the company’s
promotion or other advertising strategies
VI.REFLECTION
A.No. of learners
who earned 80% on
the formative
assessment
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else
needs to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet
them, you can ask relevant questions.

42. B.No. of learners who
require additional
activities for
remediation
C.Did the remedial
lessons work? No. of
students who caught
up with the lesson
D.No. of learners
who continue to
require remediation
E.Which of my
teaching strategies
work well? Why did
these work?
F.What difficulties did
I encounter which my
principal or supervisor
help me solve?
G.What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?
Prepared by: Reviewed/Checked by: Noted by:
JOEL D. MANGILIMAN ROWENA T. MANIPON JOHANNA S. CAYANAN Ed.D
T-II HT-VI Principal-II

43. GRADE 12
SAN ROQUE NATIONAL HIGH
SCHOOL
Grade Level and
SectionABM G12
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
and Time
WEEK-5, JULY 22-26, 2019 QuarterFirst / Second
I.OBJECTIVES
Session 1 Session 2 Session 3 Session 4&5
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures
must be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge
and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
A.Content
Standards
B.Performance
Standards
C.Learning
Competencies/
Objectives (Write
the LC Code)
The learners
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
3. Recognize the
Importance of
marketing mix in the
development of
marketing strategy
The learners 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
3. Recognize the
Importance of marketing
mix in the development of
marketing strategy
The learners
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
3. Recognize the
Importance of
marketing mix in the
development of
marketing strategy
The learners
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
3. Recognize the
Importance of marketing
mix in the development
of marketing strategy
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
II.CONTENT
1.Market
(locality/town)
2.Key concepts
of market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market (locality/town)
2.Key concepts of
market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market
(locality/town)
2.Key concepts
of market
3.Players in the
market (competitors)
4.Products and
services available in
the market
1.Market (locality/town)
2.Key concepts of market
3.Players in the
market (competitors)
4.Products and
services available in
the market
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes
School
III. LEARNING

44. RESOURCES concept development.
A.References
1.Teacher’s
Guide pages
2.Learner’s
Material
pages
3.Textbook
pages
4.Additional
Materials from
Learning
Resource
portal
B.Other Learning
Resources
IV.
PROCEDURES
Session 1 Session 2 Session 3 Session 4&5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be
guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment
for each step.
A.Reviewing
previous lesson
or presenting a
new lesson
Marketing involves getting the
message out to customers about
the product or service.
Marketing is the process of planning
and executing the conception,
pricing, promotion and ideas, goods
and services to create exchanges that
satisfy individual and organizational
objectives.
The BUSINESS PLAN is a blueprint of
the business that the entrepreneur
would like to start.
•It aims to establish if a
business idea will bring in
a fair return to one’s
investment, will be
beneficial to the society
and will bring no harm to
the environment when it
is operated.
•Its goal is to assess the
feasibility of the business
idea, develop business
strategies to make the
business idea doable and
to use it for obtaining
resources, especially loans
from financial institutions
like banks.
ESSENTIAL ELEMENTS OF A ftOOD
BUSINESS PLAN:
BUSINESS PLAN OUTLINE
1.Executive Summary
•Description of the
proposed business and
business model
•Description of the market
opportunity to capture or
market problem the
business solves
•Reasons for why this is an
attractive business
opportunity
•Key distinctions or
differentiators of the
business versus
competitors
•Overview of the sales,

45. marketing and
operations strategy and
plan
•Description of the
execution plan and
timeline
•Overview of projected
financials that is
containing revenues,
costs, profits and
assumptions.
2.Management and
Organization
•Company Name, Logo
and Address
•Vision and Mission
statements
•Key Personnel
•Workforce and Support
Personnel
•Organizational Chart
•Ownership,
Capitalization,
Compensation and
Incentives
•External Management
Support
3.Product/Service Plan
•Purpose of the
product/service
•Product’s unique features
•Material requirements and
sources of supply
•Process an equipment that
will be used to
manufacture the
product/render the
service
•Production/Service
Process and Controls
•Distribution Logistics
•Regulatory and other
compliance issues
4.Market Plan
•Market analysis which
includes demand and
supply vis-à-vis competitors

46. B.Establishing
a purpose for
the lesson
Marketing Management Practices
1.Estimate potential market
demand – look for facts
about the industry where
the entrepreneur intends
to enter, census data is a
good source of estimates
to be able to project
sales
2.Analyze the competitors –
knowing what the
competitor’s marketing is
and understanding why
target market is buying
or will buy from the
competitor that is: the
competitor’s products or
services, how much they
cost, how they are
distributed and how they
are made known to the
target market.
3.Price the product/service
reasonably – a product
can have great features
and benefits, but the
price for the product can
have a greater influence
on how it will sell in the
marketplace.
4.Adopt a good product
name for branding –
when a name is different
or unusual, it may attract
attention and perhaps
arouse curiosity.
5.Put price tags – all goods
SALES PROMOTION MAY BE ACCOMPLISHED
THROUftH ANY OF THE FOLLOWINft WAYS:
1.Newspapers, radio and other
forms of media – put up
advertisements regarding a
certain product
2.Window displays – attractive
displays in front of a department
store and supermarket
3.Fashion shows - an event at
which collections of newly
designed clothing are modeled
for an audience
4.Exhibits – goods may be put on
display by exhibiting it in the
lobby of a hotel or shopping mall
5.Lecture and demonstration –
products may be advertised by
inviting prospective customers to
attend a lecture about the
product. Demonstration is the
process of showing to others how
a certain products work or is
used.
6.Product sampling – new
products may be advertised by
giving free samples.
tt. Quantity discounts – to attract
buyers, owners may announce bog
discounts on products
8.House to house selling –
bringing product directly to
customers
9.Telephone – calling people telling
them about the products
10.E-mail – sending flyers via email
11.Website – put up own website
for business
REASONS WHY AN ENTREPRENEUR
STILL NEEDS TO MAKE A BUSINESS
PLAN, NO MATTER HOW ftOOD
THE BUSINESS IDEA SEEMS TO BE:
1.Reduce if not remove the risk
of losing money invested in a
poorly researched or unstudied
business idea.
2.Avoid costly mistakes
3.Anticipate the financial
requirements – foresee the ups
and downs
4.Organize the activities
beforehand – business
performances in the future
5.Assess actual performance
against set goals – set
targets in terms of sales
volumes and revenues
6.Apply for financing from
lending institutions – back up
support in case of need
•Marketing and Sales
strategies
•Product/Service
characteristics or features
•Pricing policy
•Sales projections
5.Financial Plan
•Start-up Costs
requirements
•Financial projections
•Break even analysis
budget

47. being sold must have a
price tag – a label to the
price of an item being
sold in a store – the
amount of money a
buyer pays in order to
own the item.
6.Promote the
products/services in
various ways to increase
sales – products or
services of the firm need
to be advertised in order
to generate sales. The
entrepreneur has to
devise ways of making
people know and want to
buy their products. This
phase of the business falls
under sales promotion.
tt. Attend to the complaints of
customers – among the
practices being resorted to
by business establishments
is establishing a customer
service counter.
8.Issue official receipts to
customers – all business
establishments are
required to issue official
receipts
9.Practice courtesy and
efficiency in serving
customers – threating
customers in a courteous
manner means greeting
them upon entering the
store and thanking them
upon leaving, promptly
attending to their orders,
informing customers as to
the length of time an
order can be finished,
requesting people to sit
down while waiting for
their orders, answering
all queries and delivering
the product or service on
the time and
12.Social network – advertise
thru Facebook, Instagram,
Twitter, Yahoo etc.
13.Sales Events – stores announces
celebration of certain events
14.Poster – listing of prices of
various goods found in a shelf or
a corner for the information of
the customers.

48. C.Presenting
examples/instanc
es of the new
lesson
D.Discussing new
concepts and
practicing new
skills #1
E.Discussing new
concepts and
practicing new
skills #2
date as promised.
10.Pack the goods bought by
customers properly –
loading goods inside a
paper bag should be
done properly
11.Observe the right of
customers – consumers
need protection from
manufacturers who
produce poor quality
goods and from service
providers who provide
inefficient service
PUTTINft PRICE TAftS ON ftOODS
BEINft SOLD HAVE THE FOLLOWINft
ADVANTAftES
•The price of an item is
readily available to the
buyer
•Eliminates inconveniences
on both the seller and the
buyer as to the process of
inquiry regarding the prices
of goods being sold.
•A buyer can save time in
choosing goods because he
can easily pick out goods
he can afford
•The government can easily
monitor stores which are
selling goods at a
higher price than the
prices specified by the
Price Control Council.
A Business Plan is very important to
various parties. Among those who
need business plans are the:
•Management team
•Shareholders
•Bankers
•Creditors
•Customers
•Suppliers and
•Employees
To gain their confidence, these
stakeholders will have to be
informed about what are the:
•Purposes
•Directions
•Core Business and
•Financial Situation
Of the business venture from the
time it will start and in the next few
years based on its forecast.

49. F.Developing
mastery (Leads to
Formative
Assessment)
G.Finding
practical
applications of
concepts and
skills in daily
living
H.Making
generalizations
and abstractions
about the lesson
I.Evaluating
learning
J.Additional
activities for
application or
remediation
V. REMARKS
It is not only the selling of the
product or service but more
importantly to know and understand
the customers very well that the
product or service meets their need
so it sells itself.
Discuss the various ways to promote
a business.
Discuss what the rights of the
consumers to be observed by
the entrepreneur are.
It is not only the selling of the product or
service but more importantly to know and
understand the customers very well that the
product or service meets their need so it
sells itself.
Discuss the various ways to promote a
business.
Discuss what the rights of the consumers to
be observed by the entrepreneur are.
Preparing a business plan draws on
a wide range of knowledge from
many different business disciplines:
finance, human resource
management, intellectual property
management, supply chain
management and marketing
management.
Discuss the 5 basic elements of a
good business plan.
Preparing a business plan draws on a
wide range of knowledge from many
different business disciplines: finance,
human resource management,
intellectual property management,
supply chain management and
marketing management.
Discuss the 5 basic elements of a good
business plan.
VI.
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
students who caught
up with the lesson
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else
needs to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet
them, you can ask relevant questions.

50. D.No. of learners
who continue to
require remediation
E.Which of my
teaching strategies
work well? Why did
these work?
F.What difficulties did
I encounter which my
principal or supervisor
help me solve?
G.What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?
School
SAN ROQUE NATIONAL HIGH
SCHOOL
Grade Level and
SectionGR. 12
DAILY LESSON
LOG
Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
Teaching Dates
and Time
WEEK 5, JULY 22-26, 2019 Quarter Second
I.OBJECTIVES
Session 1 Session 2 Session 3
Session 4
Session 5
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures
must be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge
and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
A.Content
Standards
The learners
demonstrates
understanding
of environment
and market in
one’s
The learners
demonstrates
understanding
of environment
and market in
one’s
The learners
demonstrates
understanding
of environment
and market in
one’s
The learners demonstrates
understanding of environment
and market in one’s
locality/town

51. locality/town locality/town locality/town
B.Performance
Standards
C.Learning
Competencies/
Objectives (Write
the LC Code)
The learner
independently
creates a business
vicinity map
reflective of
potential market in
one’s locality/town
3. Recognize the
Importance of
marketing mix in
the development of
marketing strategy
CS_EP11/12
ENTREP-Oh-j-11
The learner
independently creates
a business vicinity
map reflective of
potential market in
one’s locality/town
3. Recognize the
Importance of
marketing mix in the
development of
marketing strategy
CS_EP11/12 ENTREP-
Oh-j-11
The learner
independently
creates a business
vicinity map
reflective of
potential market in
one’s locality/town
3.Recognize the
Importance of
marketing mix in the
development of
marketing strategy
CS_EP11/12
ENTREP-
Oh-j-12
The learner independently creates
a business vicinity map reflective
of potential market in one’s
locality/town
4.Demonstrate understanding
of the 4M’s of operations
CS_EP11/12 ENTREP-Oh-j-12
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
II.CONTENT
1.Market
(locality/tow
n)
2.Key concepts of
market
3.Players in the
market
(competitors)
4.Products and
services available
in the market
1.Market (locality/town)
2.Key concepts
of market
3.Players in the
market (competitors)
4.Products and
services available in
the market
III.LEARNING
RESOURCES
A.References
1.Teacher’s
Guide pages
2.Learner’s
Material
pages
3.Textbook
pages
4.Additional
Materials from
Learning
Resource
portal
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes
concept development.

52. B.Other Learning
Resources
IV.
PROCEDURES
Session 1 Session 2 Session 3
Session 4
Session 5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be
guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes
and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time
allotment for each step.
A.Reviewing
previous lesson
or presenting a
new lesson
One Page Business Plan
•A description of
the problem your
customers have
•Your solution (your
product or service)
•Business model
(how you make
money)
•Target market (who
is your customer
and how many of
them are there)
•Competitive
advantage
•Management team
•Financial summary
•Funding required
1.Concept of Entrepreneurship
2.Development of Entrepreneurship
3.Relevance of Entrepreneurship
and Entrepreneurs in Economic
Development and Society
4.Concept of Entrepreneurs Today
5.How Entrepreneurs Think
6.Entrepreneurial Competencies
tt. Entrepreneurial Decision Making
as Core Competency
8.Entrepreneurship Career
Opportunities for Academic Track
9.Factors to consider in Starting
a Business
10.Identifying Business
Opportunities
11.Type of Business Available to
Entrepreneurs
12.ftovernment Support and Legal
Requirements
13.ttPs of Marketing Mix
14.Marketing Management
Strategies
Management is the art of
getting things done with and
through other people.
Production /Operations Management Practices
1.Plan and control production. Production
planning control is the key to efficient
and effective production management.
2.Adopt the standard production models.
Whatever the business needs to produce to
be able to sell, it means it is vital to have a
production process in place that will help
the entrepreneur make certain that the
company has a quality product/service that
is needed and produced the way it was
planned.
3.Design plant layout for better efficiency.
Layout pertains to the way machines,
workplaces and storage areas are located in
relation to one another.
4.Choose the right machines and
equipment. The choice of machine and
equipment affects the over-all
profitability of your business,
considerations:
•Operating characteristics
•Engineering features
•Cost
•Qualitative factors
5.Purchase based on needs and on time. It
is imperative to procure the raw
materials, components, machinery,
equipment, supplies and necessary
services needed in the production
process on time.
6.Maintain machines and equipment properly.
It is important to keep machines and
equipment in good running condition.
tt. Manage inventory/stock well.
Stock/inventory pertains to all the goods a
business has for sale and all raw materials
or

53. B.Establishing
a purpose for
the lesson
Simple business plan outline:
1.Executive Summary
•Write this last. It’s just a
page or two that
highlights the points
you’ve made elsewhere in
your business plan.
•It’s also the doorway to
your plan—after looking
over your executive
summary, your target
reader is either going to
throw your business plan
away or keep reading, so
you’d better get it just right.
•Summarize the problem
you are solving for
customers, your solution,
the target market, the
founding team, and
financial forecast highlights.
Keep things as brief as
possible and entice your
audience to learn more
about your company.
2.Products and Services
•Describe the problem that
you solve for your
customers and the solution
that you are selling.
•It is always a good idea to
think in terms of customer
needs and customer
The business model that works
best for an entrepreneur will be
related to one’s vision, objectives,
what its product or service is and
the entrepreneur’s personal
operational style. As such, the
marketing, production, human
resource, and finance functions of
every business need to be
addressed on a day-to-day as
well as on long-term bases. It is
imperative for an entrepreneur,
especially the starting ones, to
know about how to keep the
business running with the least
effort.
parts of a business keeps to
ensure continuous operations.
8.Ensure quality control. Defective products
can be a result of lack of control.
ftuidelines:
•Check quality of raw materials
•Calibrate measuring and testing
equipment regularly
•Maintain machines properly and
make sure they are in good
condition
•Conduct adequate tests to verify
whether the product meets
quality
standards or not Inspect for quality

54. benefits as you define your
product offerings, rather
than thinking of your side
of the equation (how
much the product or
service costs, and how
you deliver it to the
customer).
•Sometimes this part of the
plan will include tables that
provide more details, such
as a bill of materials or
detailed price lists, but
more often than not this
section just describes what
you are selling and how
your products and services
fill a need for your
customers.
3.Market Analysis Summary
•You need to know your
target market—the types of
customers you are looking
for—and how it’s changing.
•Use this section to discuss
your customers’ needs,
where your customers are,
how to reach them and
how to deliver your
product to them.
•You’ll also need to know
who your competitors are
and how you stack up
against them—why are you
sure there’s room for you
in this market?
4.Strategy and Implementation
Summary
•Use this section to
outline your marketing
plan, your
sales plan, and the other
logistics involved in actually
running your business.
•You’ll want to cover the
technology you plan on
using, your business

55. location and other facilities,
special equipment you
might need, and your
roadmap for getting your
business up and running.
Finally, you’ll want to
outline the key metrics
you’ll be tracking to make
sure your business is
headed in the right
direction.
5.Company and Management
Summary
•This section is an overview
of who you are.
•It should describe the
organization of your
business, and the key
members of the
management team, but it
should also ground the
reader with the nuts and
bolts: when your company
was founded, who is/are
the owner(s), what state
your company is registered
in and where you do
business, and when/if your
company was incorporated.
•Be sure to include
summaries of your
managers’ backgrounds
and experience—these
should act like brief
resumes—and describe
their functions with the
company. Full-length
resumes should be
appended to the plan.
6.Financial Plan
•At the very least this
section should include
your projected Profit and
Loss and Cash Flow tables,
and a brief description of
the

56. C.Presenting
examples/instance
s of the new
lesson
assumptions you’re making
with your projections.
•You may also want to
include your balance sheet,
your sales forecast,
business ratios, and a
break-even analysis.
•Finally, if you are raising
money or taking out
loans, you should
highlight the money you
need to launch the
business.
Detailed business plan outline:
1.0Executive Summary
1.1Problem
1.2Solution
1.3Market
1.4Competition
1.5Financial Highlights
2.0Products and Services
2.1Problem Worth Solving
2.2Our Solution
2.3Validation of Problem and
Solution
2.4Roadmap/Future Plans
3.0Market Analysis Summary
3.1Market Segmentation
3.2Target Market Segment
Strategy
3.2.1Market Needs
3.2.2Market Trends
3.2.3Market ftrowth
3.3Key Customers
3.4Future Markets
3.5Competition
3.5.1Competitors and
Alternatives
3.5.2Our Advantages (see an
example)
4.0Strategy and
Implementation Summary
4.1Marketing Plan
4.2Sales Plan
4.3Location and Facilities
PRODUCTION/OPERATIONS
MANAftEMENT
“Production is an activity that
converts materials into useful
forms. The materials may be raw
materials, semi-processed or semi-
finished goods, or even finished
products. Machinery, equipment,
methods and processes are the
basic elements of production.”

57. 4.4Technology
4.5Equipment and Tools
4.6Milestones
4.tt Key Metrics
5.0Company and Management
Summary
5.1Organizational Structure
5.2Management Team
5.3Management Team ftaps
5.4Personnel Plan
5.5Company History and
Ownership
6.0Financial Plan
6.1Revenue/Sales Forecast
6.2Expenses
6.3Projected Profit and Loss
6.4Projected Cash Flow
6.5Projected Balance Sheet
6.tt Business Ratios
D.Discussing new
concepts and
practicing new
skills #1
tt.0 Appendix
THE 4M’s OF PRODUCTION
1.Method. The Manager will
determine the most efficient
way or each portion of the
process to be done to
eliminate damage to the
product and to eliminate areas
where time and manpower are
be wasted. Controlling waste
is the key to efficient and
profitable production.
2.Manpower. When examining
the Methods you now have in
place what is the ideal number
of people it will take to
perform these methods and
what positions should they be
in! #ow will the personnel be
trained and measured for
performance! What is the
$cycle time% of each part
of the Method.
3.Machines. When examining
your facilities vehicles and tools

58. E.Discussing new
concepts and
practicing new
skills #2
F.Developing
mastery (Leads to
Formative
Assessment)
do you have everything you
need to ensure the safety of
the employees while
maximizing the efficiency and
productivity of the department,
all employees have access to
the same tools and equipment
in needed, the tools enable
them to perform tasks
independently, they trained on
how to maintain the machinery
and tools?
4.Materials. Do you have the
materials needed to perform
all parts of production and are
they conveniently located to
minimize waste?Example: All
material needed to clean and
package are always available
and are placed to minimize
effort. Does the layout of the
production department
minimize wasted movement?
Example: Does the part flow go
in one direction or does it zig
and zag throughout your
facility.
On the other hand, operations
management refers to the
activities, decisions and
responsibilities of managing the
resources which are dedicated to
the production and delivery of
products and services. It can
significantly contribute to the
success of the business by using
one’s available resources to
effectively produce products and
services in a way that satisfies
customers.
4 MAIN ADVANTAftES AN
EFFECTIVE OPERATION CAN
PROVIDE TO THE ENTREPRENEUR’S
BUSINESS:
•Reducing the costs of
producing products and
services as well as
being efficient

59. G.Finding
practical
applications of
concepts and
skills in daily
living
H.Making
generalizations
and
abstractions
about the lesson
I.Evaluating
learning
Using the tools in making a
business plan, make your own
Business Plan.
•Increasing revenue by increasing
customer satisfaction through
good quality and service
•Reducing the amount of
investment that is necessary to
produce the required type
and quantity of products and
services by increasing the
effective capacity of the
operation
•Providing the basis for future
innovation, by building a solid
base of operations, skills and
knowledge within the business.
J.Additional
activities for
application or
remediation
V.REMARKS
VI.REFLECTION
A.No. of learners
who earned 80% on
the formative
assessment
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else
needs to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet
them, you can ask relevant questions.

60. B.No. of learners who
require additional
activities for
remediation
C.Did the remedial
lessons work? No. of
students who caught
up with the lesson
D.No. of learners
who continue to
require remediation
E.Which of my
teaching strategies
work well? Why did
these work?
F.What difficulties did
I encounter which my
principal or supervisor
help me solve?
G.What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?
Prepared by: Checked by: Reviewed by: Noted
by:
JOEL D. MANGILIMAN JULIET A. HIPOLITO ROWENA T
MANIPON JOHANNA S. CAYANAN Ed.,D
T-II Subject Group Head ABM-STEM HT-VI
PRINCIPAL-II

61. GRADE 12
School
San Roque National High
School
Grade Level and
Section
ABM G12
DAILY LESSON Teacher Joel D. Mangiliman Learning Area Entrepreneurship
LOG Teaching Dates
and Time
Week 7, Day 1-
5
QuarterFirst / Second
I.
OBJECTIVES
Session 1 Session 2 Session 3
Session 4
Session5
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
A.Content
Standards
B.
Performance
Standards
C.Learning
Competencies/
The learners 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
The learners
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 Develop the
business model
The learners
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
The learners
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
Develop the business model

62. Objectives
(Write the
LC Code)
Develop the business
model CS_EP11/12
ENTREP-oh-j- 13-17
CS_EP11/12 ENTREP-oh-j-
13-17
Develop the
business model
CS_EP11/12
ENTREP-oh-j-13-17
CS_EP11/12 ENTREP-oh-j-
13-17
II.CONTENT
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.
III.LEARNING
RESOURCES
A.References
1.Teacher’s
Guide pages
2.Learner’s
Material
pages
3.Textbook
pages
4.Additional
Materials
from
Learning
Resource
portal
B.Other
Learning
Resources
IV.
PROCEDURES
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning.
Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept
development.
Session 1 Session 2 Session 3
Session 4
Session 5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided
by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.

63. A.Reviewing
previous
lesson or
presenting a
new lesson
According to:
•Noe
•Hollenbeck
•fterhart
•Wright
Human Resource Management (HRM)
refers to the policies, practices and
systems that influence employees’
behaviour, attitudes and performance
HUMAN RESOURCE MANAftEMENT
PRACTICES
1.Design an effective
recruitment strategy.
Recruitment is fiany practice or
activity carried on by the
organization with the primary
purpose of identifying and
attracting potential employee.fi
However, because of differences in
companies’ strategies, they may
assign different degree of
importance to recruiting. In
general, all companies have to
make decision in three areas of
recruiting, personnel, policies,
recruitment sources, and the
characteristics and behavior of
the recruiter. These aspects of
recruiting have different effect on
who the organization ultimately
hires. An applicant's decision to
accept a job offer-- and the
organization's decision to make
the offer--depend on the match
between vacancy and applicant
characteristics.
2.Adopt a good selection
process.
Selection is the fiprocess by which
the organization attempts to
identify applicants with the
necessary knowledge,skills,
abilities, and other characteristics
that will help the organization
achieve its goals.fi The process
of selecting the employees
varies considerably from
organization to organization, and
from job to job.
The resources you need, in
order to run your business and
produce the goods or services,
are people, methods, materials
and machines. To have all
these resources, you need
money. It is important that
you know how to gather,
organize, coordinate and
record the money or financial
resources of your business.
This is called financial
management.

64. In most organizations, selection
includes the steps of screening
application/resume; testing and
reviewing work samples;
interviewing candidates; checking
references and background; and
making a selection.
3.Develop effective training
program
Training is a set of activities aimed to
facilitate learning of knowledge,
attitude and skills among people in
the organization, to, in turn
improve their current job
performance and contribution to
the achievement of an
organizational goals. It has
become part of organizational
learning and change in employee
performance. Noe (2002)
believed that training is a planned
effort by a company to facilitate
employees' learning of job-
related competencies. These
competencies include knowledge,
skills or behaviors that are critical
for successful job performance.
4. Conduct Performance
Management
Performance Management is the
fiprocess through which managers
ensure that employees' activities
and outputs contribute to the
organization's goalsfi (Noe, et al.,
2004). Performance Management
is crucial, especially when the
business is more complex, and
goals are constantly changing.
Measuring and managing
performance is a challenging task

65. and one of the keys to gaining
competitive advantage. The
conduct of regular performance
assessment either twice a year or
yearly will enable the employees
to know how they are doing in
their job. During this occasion,
skills and abilities gaps must be
identified and appropriate
training must be given to fill in
these gaps. In other words, if
they are not doing as expected,
the employees may be equipped
with the right skills and
knowledge to positively
contribute to the achievement of
business goals.
5.Implement an attractive
compensation scheme.
Compensation refers to all forms of
financial returns and tangible
services and benefits that
employees receive as part of an
employment relationship.
Employee benefits in particular,
refers to the part of the
compensation package, other than
pay for time worked, provided to
employees in whole or in part by
employer payments (e.g, life
insurance, pension , workers'
compensation and vacation).
Compensation also pertains to
the methods and practices of
maintaining balance between the
interests of operating the
company within the fiscal budget,
and attracting developing,
retaining , and rewarding high
quality staff through wages and
salaries which

66. are competitive with the prevailing
rates for similar employment in
the labor markets.
6.Design work family balance
programs.
Work family balance may be
defined as the degree to which
an individual is able to
simultaneously balance the
temporal, emotional, and
behavioural demands of both
paid work and family
responsibilities
(Hill,Hawkins,Ferris,and Weitzman,
2001). Work life balance has been
an increasing concern for
employees. The increased demand
on the job and at home have
made managing work and family
life increasingly difficult (Shore,
1998). But there are ways to help
employees balance their work and
personal lives, such as flextime and
flexplace programs. Although
flextime and flexplace program
have been adopted at many
companies, these way not be fully
utilized by employees
(Hochschild,199tt). The study of
Hill, Hawkins, Ferris, and
Weitzman (2001) also examined
the influence of perceive
flexibility in the timing and
location of work on work- family
balance. Result indicated that
perceived job flexibility is related
to improve work-family balance
after controlling for paid hours,
unpaid domestic labor hours,
gender, marital status,
occupation Level. Perceived job

67. flexibility appears to be beneficial
both to individual and to
businesses. ftiven the same
workload, individuals with
perceived job flexibility have more
favorable work-family balance.
tt.Observe fair employee
relations practices. Employee
relations or labor relations,
pertains to a set of processes and
procedures utilized in the
interaction between employees
and employer to attain their
respective goals, while
accommodating the needs of both
parties. This interaction can
include communication,
interpersonal relationships,
participation, discipline, and
grievance resolution. Research on
human resource management
(HRM) suggests that new forms
of work organization quality
circles, work teams, high
performance workplaces, lean
production directly affect
workers’ and managers’
expectations of what constitutes
acceptable effort and, as such,
requires new forms of
employment relations (Verma and
Chaykowski 1999; OECD 1999).
8.Determine the Entrepreneur’s
Role in the Business. Many small
businesses begin with founder-
owner doing all the management
functions of marketing,
production, human

68. resource, and finance with the
help specialized staff. However, a
few would rather concentrate on
the function, and be on top of
that function. The DTI-BSMED
Handbook ftuide (2010) indicated
the following factors which can
help the entrepreneur to choose
with role(s) to take in one’s
business:
•Education and Training. If you are
an engineer or you have some
technical training, it will be natural
for you to consider being in the
technical or production area. Or if
you are an accountant or have a
background in banking or finance,
you may want to handle the
finance function.
•Experience. Have you
experienced working for a
manufacturing firm? Were you
ever a member of the
kitchen staff of a hotel? How
successful were you in doing
automotive jobs for that service
center? Your experiences will be
handy in performing certain
management functions. You might
ask, “What if I don’t have any
work experiences at all?” or
“What if I’m just a fresh graduate
and trying my luck in
entrepreneurship?” Did you learn
some skills while helping in
relative in the ceramic business
during one of those summer
breaks? What did you gain from
your summer job or during
internship? Remember the skills
you learned from those

69. experiences. You might need them
when deciding which management
function to assume in your
business.
•Interest and Talent. Not having the
education or the experience to
back up your inclination to take
on a specific management
function will not disqualify you.
For all you know, you might have
the interest or the talent for it. If
you have people skills, are
cheerful but commanding and
persuasive, you well do in sales or
in personnel management even
without any experience or formal
training. After all, you can develop
these skills by attending some
seminars or short courses. On the
other hand, if you enjoy working
with your hands and putting
things together, you can handle
production.
•Time. ftranting you have the
training, the experience, and the
interest and talent to assume a
management function, do you
have the time for it? Can you have
devote most of your time to the
particular management area you
selected? Take time to do an
objective personal assessment of
the situation. Ask yourself if you
are able and will have the time to
handle all the management
functions in case you decide to be
on top of everything. Remember,
you are not only an entrepreneur.
Ours is a pluralistic society.
Besides being a spouse a parent,
an

70. offspring, or even a sibling, you are
also part of your community.
Nonetheless, if you think you can
be a jack-of-all trades and be
everywhere in your business
without sacrificing any of life’s
essentials then go for it!
•The Pros and Cons of Having a
Bird’s Eye View. Finally, weigh the
advantages and disadvantages of
having a broad view of your
business. Being “everywhere” in
your business will allow you to
see the interrelationship among
the four management areas;
where one area supports and
draws support from the three
other areas. While the age-old
saying “jack-of-all-trades, master
of none” is true, consider the
setback if you indeed plan to
become a master of something. If
you concentrate in one area, say
in finance, you might neglect the
other areas that are just as
important. Let us say you opted
to concentrate on production. As
you look for ways to become
more efficient in order to
produce more at a faster rate,
you might lose sight of the other
areas, like sales and finance. This
could lead your business to end
up with too many unsold stocks
and incur losses due to
overproduction and an over
investment in machines.
9. ftet the right people.
In starting a business, the
entrepreneur may begin with
family members, relatives, friends,

71. neighbors, or acquaintances as the
workforce, but be clear about
requiring them to be professional
in the workplace, especially when
dealing with you. Match each
position with someone who will
meet the requirements of the
position. Do not limit applicants
to the trained and experienced.
Be open to those who can help
the enterprise grow. Choose
people who possess the expected
work values and are willing to be
trained and to stay in the
company after being trained.
10.Prepare an
employee manual.
It is always advisable to prepare an
employee manual. This should
contain information pertaining to
company policies and procedures
on working conditions,
compensation, other benefits,
discipline, and grievance
processing, among others.
11.Invest in Human Capital.
Human capital is the quality and
quantity of skills, education and
talents a person has. When people
attend classes, become
apprentices, obtain graduate
degrees, and receive on the job
training, they are investing in or
improving their human capital.
Allocate sufficient budget for the
cost of specialized training that
human resources may need to
meet the skills necessary to be
able to make the product or
complete

72. the service to be offered to acquire
or develop market. There should
also be a budget allocated for
training people on human relations
and leadership skills.
12.Motivate people in
the workplace.
Motivation is a function of
willingness and ability (skills) to do
the job, as well as help employees
work at high energy levels. Open
communication, respect, fair
compensation, training, work-life
balance, and empowerment
activities and programs will
definitely motivate people in the
workplace.
13.Maintain employees’
commitment and loyalty.
One way of doing this is to ensure
that the work environment is safe,
healthy, caring for employees, and
at least complaint with
government rules and regulations,
as well as company social
responsibility. Competitive
compensation and training will
also help a lot toward this
objective.
14.Effectively communicate
policies and practices with
employees.
Communication is very important so
that employees feel they are really
part of the organization and, thus,
work more and better. When
employees know what are expected
of them, how they will accomplish
their tasks, instructions are clear,
and they are given the opportunity
to

73. B.Establishing
a purpose for
the lesson
C.Presenting
examples/insta
nces of the
new lesson
D.Discussing
new concepts
and practicing
new skills #1
Human resource practices include
analysing and designing work,
determining human resource needs (HR
planning), attracting potential employees
(recruiting), choosing employees
(selection), teaching employees how to
perform their jobs and preparing them
for the future (training and
development), rewarding employees
(compensation), evaluating their
performance (performance
management), and creating a positive
work environment (employee relations).
Effective HRM enhances company
performances by contributing to employee
and customer satisfaction, innovation,
productivity and development of a
favourable reputation in the firm’s
community.
HUMAN RESOURCES MANAftEMENT
PRACTICES
give feedback to the concerned
stakeholders in the enterprise,
they will feel valued and
respected. This can lead to better
performance and higher
productivity. Managing the finances of the
company is of prime
importance since without
funds, the business will not be
able to operate. Recording,
analysing and making decisions
about the finances of the
business are basic functions of
the entrepreneur who owns
the business.
The differences between
management accounting and
financial accounting include:
Management accounting
provides information to people
within an organization while
financial accounting is mainly
for those outside it, such as
shareholders
Financial accounting is required
by law while management
accounting is not. Specific
standards and formats may be
required for statutory accounts
such as in the I.A.S
International Accounting
Standard within Europe.
Financial accounting covers the
entire organization while
management accounting may
be concerned with particular
products or cost centres.
Managerial accounting is used
primarily by those within a
company or organization.
Reports can be generated for
any period of time such as daily,
weekly or monthly. Reports are
BOOKKEEPINft
•Bookkeeping is the science of
recording history.
•It is the physical recordkeeping
of someone’s transactions as
they relate to assets, liabilities,
income and expenses.
It is an indispensable subset
of accounting.
Bookkeeping refers to the process of
accumulating, organizing, storing, and
accessing the financial base of an entity
which is needed for two basic
purposes:
•Facilitating the day to day
operations of the entity
•Preparing financial statements, tax
returns and internal reports to
managers
Also called record-keeping
Thought as the financial information
infrastructure of an entity
Bookkeeping is the recordation of basic
accounting transactions, such as:
•Issuing invoices to customers
•Recording invoices from suppliers
•Recording cash receipts from
customers
•Paying suppliers
•Recording changes in inventory
•Processing payroll
Processing petty cash transactions
These transactions are mechanical in nature;
that is, the bookkeeper follows a prescribed
set of procedures on a repetitive basis to
record a common activity. These common
bookkeeping tasks are entirely adequate for
the accounting needs of a small business.

74. considered to be fifuture
lookingfi and have forecasting
value to those within the
company.
E.Discussing
new concepts
and practicing
new skills #2
F.Developing
mastery
(Leads to
Formative
Assessment)
Financial accounting is used
primarily by those outside of a
company or organization.
Financial reports are usually
created for a set period of
time, such as a financial year
or period. Financial reports
are historically factual and
have predictive value to those
who wish to make financial
decisions or investments in a
company. Management
Accounting is the branch of
Accounting that deals primarily
with confidential financial
reports for the exclusive use
of top management within an
organization. These reports are
prepared utilizing scientific and
statistical methods to arrive at
certain monetary values which
are then used for decision
making. Such reports may
include:
Sales Forecasting reports
Budget analysis and
comparative analysis
Feasibility studies
Merger and consolidation
reports
Financial Accounting, on the
other hand, concentrates on
the production of financial
reports, including the basic
reporting requirements of
A bookkeeper could compile financial
statements from the transactions just
described. However, those financial
statements would be incorrect to some
extent, because they would not include
the following additional actions that are
usually handled by an accountant:
Accruing or deferring expenses
Accruing or deferring revenue
The broader field of accounting includes the
use of these accruals. In addition,
accounting encompasses the following
activities:
•Creating the chart of accounts
•Setting up the general ledger
•Designing the financial statements
•Issuing customized management
reports to address specific issues
•Altering the classification or
recordation of transactions to
meet certain accounting standards
•Creating a budget and comparing
it to actual results
•Compiling tax returns from
the financial information
•Creating a set of controls
within which the financial
system operates
Designing a record keeping, archiving, and
document destruction system
KEEPINft ftOOD RECORDS IS VERY
IMPORTANT TO ONES’ BUSINESS. ftOOD
RECORDS WILL HELP YOU DO THE
FOLLOWINft:
1.Monitor the progress of ones’

75. profitability, liquidity, solvency
and stability. Reports of this
nature can be accessed by
internal and external users such
as the shareholders, the banks
and the creditors.
business
2.Prepare financial statements
3.Identify sources of income
4.Keep track of deductible expenses.
5.Keep track of the basis of property
6.Prepare your tax returns
tt. Support items reported on your tax
returns
THE FOLLOWINft ARE SOME OF THE TYPES
OF RECORDS THAT SHOULD BE KEPT:
1.ftross Receipts are the income
you receive from your business
•Cash register tapes
•Deposit information
(cash and credit sales)
•Receipt books
•Invoices
2.Purchases are the items you
buy and resell to customers.
•Cancelled checks or
other documents that
identify payee, amount
and proof of
payment/electronic
funds transferred
•Cash register tape
receipts
•Credit card receipts and
statements
•Invoices
3.Expenses are the costs you incur
to carry on your business.
•Cancelled checks or
other documents that
identify payee, amount
and proof of
payment/electronic
funds transferred
•Cash register tapes
•Account statements
•Credit card receipts and
statements
•Invoices
•Petty cash slips for
small cash payments
4.Travel, Transportation,
Entertainment, and ftift Expenses.

76. 5.Assets are the property
•When and how
you acquired the
assets
•Purchase price
•Cost of any
improvements
•Deductions taken for
depreciation
•Deductions taken for
casualty losses, such as
losses resulting from fires
or storms
•How you used the asset
•When and how you
disposed of the
asset
•Selling price
•Expenses of sale
▪Purchase and sales
invoices
▪Real estate closing
statements
▪Cancelled checks or other
documents that identify
payee, amount and proof
of payment/electronic
funds transferred
6.Employment Taxes. Keep all
records of employment for at least
four years.
G.Finding
practical
applications of
concepts and
skills in daily
living
THE FUNCTION OF BOOKKEEPINft
•Bookkeeping is the process of
recording daily transactions in a
consistent way and is a key
component to building a
strong business foundation.
•A bookkeeper’s territory is daily
financial transactions, which
include purchases, receipts, sales
and payments.
•A bookkeeper enters every
transaction into a journal which
is nothing more than a list of
transactions.
•A bookkeeper using a manual
system periodically copies journal

77. transactions into a general, called
posting.
H.Making
generalization
s and
abstractions
about the
lesson
The differences between
management accounting and
financial accounting include:
Management accounting
provides information to people
within an organization while
financial accounting is mainly
for those outside it, such as
shareholders. Financial
accounting is required by law
while management accounting
is not.
The Tasks or Functions of the Bookkeeper
1.Recording financial transactions
2.Posting debits and credits
3.Producing invoices
4.Maintaining and balancing
subsidiaries, general ledgers and
historical accounts
5.Completing payroll
I.Evaluating
learning
Find a partner and choose 1 among the
practices, make a powerpoint presentation
and present in class next meeting.
J. Additional
activities for
application or
remediation
V.REMARKS
VI.
REFLECTION
A.No. of learners
who earned 80%
on the formative
assessment
B.No. of learners
who require
additional activities
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to
be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can
ask relevant questions.

78. for remediation
C.Did the remedial
lessons work? No.
of students who
caught up with the
lesson
D.No. of learners
who continue to
require remediation
E.Which of my
teaching strategies
work well? Why
did these work?
F.What difficulties
did I encounter
which my
principal or
supervisor help
me solve?
G.What innovation
or localized
materials did I
use/discover which I
wish to share with
other teachers?
Prepared by: Checked by: Reviewed by: Noted
by:
JOEL D. MANGILIMAN JULIET A. HIPOLITO ROWENA T
MANIPON JOHANNA S. CAYANAN Ed.,D
T-II Subject Group Head ABM-STEM HT-VI
PRINCIPAL-II

79. GRADE 12
School
SAN ROQUE NATIONAL HIGH
SCHOOL
Grade Level and
Section
ABM G12
DAILY LESSON Teacher JOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
and Time
WEEK 8-18, AUGUST 07-
SEPT.
30, 2019
Quarter First / Second
I.
OBJECTIVE
S
Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and competencies.
These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable
children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
A.Content
Standards
B.
Performance
Standards
C.Learning
Competenci
es/
Objectives
(Write the
LC Code)
The learners demonstrates
understanding of concepts,
underlying principles and
processes of starting and
operating a simple
business
The learner independently
or with his/her classmates
starts and operates a
business according to the
business plan and presents
a terminal reports of its
operation
4. Manifest understanding
of starting and operating a
simple business
CS_EP11/12 ENTREP-oh-j-
18-23
The learners
demonstrates
understanding of concepts,
underlying principles and
processes of starting and
operating a simple
business
The learner independently
or with his/her classmates
starts and operates a
business according to the
business plan and presents
a terminal reports of its
operation
4. Manifest understanding
of starting and operating
a simple business
CS_EP11/12 ENTREP-oh-
j-18-23
The learners
demonstrates
understanding of
concepts, underlying
principles and processes
of starting and operating
a simple business
The learner
independently or with
his/her classmates
starts and operates a
business according to
the business plan and
presents a terminal
reports of its operation
4. Manifest
understanding of starting
and operating a simple
business
CS_EP11/12 ENTREP-
oh-j-18-23
The learners demonstrates
understanding of concepts,
underlying principles and
processes of starting and
operating a simple
business
The learner independently or
with his/her classmates starts
and operates a business
according to the business
plan and presents a terminal
reports of its operation
4. Manifest understanding of
starting and operating a
simple business
CS_EP11/12 ENTREP-oh-j-
18-23
II.
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled
in a week or two.

80. CONTENT
III.
LEARNING
RESOURCES
A.
References
1.
Teacher’s
Guide
pages
2.
Learner’s
Material
pages
3.
Textbook
pages
4.
Additional
Materials
from
Learning
Resource
portal
B.Other
Learning
Resources
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure
that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.
ENTREPRENEURSHIP BY DR.
EDUARDO A. MORATO, JR
PP.89-205
PP.89-205
IV.
PROCEDUR
ES
Session 1 Session 2 Session 3 Session 4&5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by
demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
A.
Reviewing
previous
lesson or
presenting
a
Financial statements are the backbone of
the business. Financial statements and
forecasts show how your business has
been performing and how you think it
will perform over time
Balance sheet is a snapshot of company’s
financial condition at any particular time.
▪It is the heart of double-
entry accounting
▪Each side equals the other
PREPARINft A BUSINESS
REPORT
•Business reporting on a
regular basis such as
A Business Plan Serves Many Masters
•It serves the entrepreneur who
must set the navigational course
•It serves investors and cautious

81. flexibility appears to be beneficial
both to individual and to
businesses. ftiven the same
workload, individuals with
perceived job flexibility have more
favorable work-family balance.
tt.Observe fair employee
relations practices. Employee
relations or labor relations,
pertains to a set of processes and
procedures utilized in the
interaction between employees
and employer to attain their
respective goals, while
accommodating the needs of both
parties. This interaction can
include communication,
interpersonal relationships,
participation, discipline, and
grievance resolution. Research on
human resource management
(HRM) suggests that new forms of
work organization quality circles,
work teams, high performance
workplaces, lean production
directly affect workers’ and
managers’ expectations of what
constitutes acceptable effort and,
as such, requires new forms of
employment relations (Verma and
Chaykowski 1999; OECD 1999).
8. Determine the

82. Entrepreneur’s Role in the
Business. Many small businesses
begin with founder-owner doing all
the management functions of
marketing, production, human
resource, and finance with the help
specialized staff. However, a few
would rather concentrate on the
function, and be on top of that
function. The DTI-BSMED
Handbook ftuide (2010) indicated
the following factors which can
help the entrepreneur to choose
with role(s) to take in one’s
business:
•Education and Training. If you are
an engineer or you have some
technical training, it will be natural
for you to consider being in the
technical or production area. Or if
you are an accountant or have a
background in banking or finance,
you may want to handle the
finance function.
•Experience. Have you
experienced working for a
manufacturing firm?
Were you ever a member of the
kitchen staff of a hotel? How
successful were you in doing

83. automotive jobs for that service
center? Your experiences will be
handy in performing certain
management functions. You might
ask, “What if I don’t have any work
experiences at all?” or “What if I’m
just a fresh graduate and trying my
luck in entrepreneurship?” Did you
learn some skills while helping in
relative in the ceramic business
during one of those summer
breaks? What did you gain from
your summer job or during
internship? Remember the skills
you learned from those
experiences. You might need them
when deciding which management
function to assume in your
business.
•Interest and Talent. Not having the
education or the experience to
back up your inclination to take on
a specific management function
will not disqualify you. For all you
know, you might have the interest
or the talent for it. If you have
people skills, are cheerful but
commanding and persuasive, you

84. well do in sales or in personnel
management even without any
experience or formal training. After
all, you can develop these skills by
attending some seminars or short
courses. On the other hand, if you
enjoy working with your hands and
putting things together, you can
handle production.
•Time. ftranting you have the
training, the experience, and the
interest and talent to assume a
management function, do you
have the time for it? Can you have
devote most of your time to the
particular management area you
selected? Take time to do an
objective personal assessment of
the situation. Ask yourself if you
are able and will have the time to
handle all the management
functions in case you decide to be
on top of everything. Remember,
you are not only an entrepreneur.
Ours is a pluralistic society. Besides
being a spouse a parent, an
offspring, or even a sibling, you are
also part of your community.
Nonetheless, if you think you can

85. be a jack-of-all trades and be
everywhere in your business
without sacrificing any of life’s
essentials then go for it!
•The Pros and Cons of Having a
Bird’s Eye View. Finally, weigh the
advantages and disadvantages of
having a broad view of your
business. Being “everywhere” in
your business will allow you to see
the interrelationship among the
four management areas; where
one area supports and draws
support from the three other
areas. While the age-old saying
“jack-of-all-trades, master of
none” is true, consider the setback
if you indeed plan to become a
master of something. If you
concentrate in one area, say in
finance, you might neglect the
other areas that are just as
important. Let us say you opted to
concentrate on production. As you
look for ways to become more
efficient in order to produce more
at a faster rate, you might lose
sight of the other areas, like sales
and finance. This could lead your
business to end up with too many
unsold stocks and incur losses due
to overproduction and an over
investment in machines.
9. ftet the right people.
In starting a business, the
entrepreneur may begin with
family members, relatives, friends,

86. neighbors, or acquaintances as the
workforce, but be clear about
requiring them to be professional
in the workplace, especially when
dealing with you. Match each
position with someone who will
meet the requirements of the
position. Do not limit applicants to
the trained and experienced. Be
open to those who can help the
enterprise grow. Choose people
who possess the expected work
values and are willing to be trained
and to stay in the company after
being trained.
10.Prepare an
employee manual.
It is always advisable to prepare an
employee manual. This should
contain information pertaining to
company policies and procedures
on working conditions,
compensation, other benefits,
discipline, and grievance
processing, among others.
11.Invest in Human Capital.
Human capital is the quality and
quantity of skills, education and
talents a person has. When people
attend classes, become
apprentices, obtain graduate
degrees, and receive on the job
training, they are investing in or
improving their human capital.
Allocate sufficient budget for the
cost of specialized training that
human resources may need to
meet the skills necessary to be able
to make the product or complete

87. the service to be offered to acquire
or develop market. There should
also be a budget allocated for
training people on human relations
and leadership skills.
12.Motivate people in the
workplace.
Motivation is a function of
willingness and ability (skills) to do
the job, as well as help employees
work at high energy levels. Open
communication, respect, fair
compensation, training, work-life
balance, and empowerment
activities and programs will
definitely motivate people in the
workplace.
13.Maintain employees’
commitment and loyalty.
One way of doing this is to ensure
that the work environment is safe,
healthy, caring for employees, and
at least complaint with
government rules and regulations,
as well as company social
responsibility. Competitive
compensation and training will
also help a lot toward this
objective.
14.Effectively communicate

88. policies and practices with

89. B.Establishing
a purpose for
the lesson
Human resource practices include
analysing and designing work,
determining human resource needs (HR
planning), attracting potential employees
(recruiting), choosing employees
(selection), teaching employees how to
perform their jobs and preparing them for
the future (training and development),
rewarding employees (compensation),
evaluating their performance
(performance management), and creating
a positive work environment (employee
relations).
Effective HRM enhances company
performances by contributing to employee
and customer satisfaction, innovation,
productivity and development of a
favourable reputation in the firm’s
give feedback to the concerned
stakeholders in the enterprise,
they will feel valued and respected.
This can lead to better
performance and higher
productivity. Managing the finances of the
company is of prime
importance since without
funds, the business will not be
able to operate. Recording,
analysing and making decisions
about the finances of the
business are basic functions of
the entrepreneur who owns
the business.
The differences between
management accounting and
financial accounting include:
Management accounting
provides information to people
BOOKKEEPINft
•Bookkeeping is the science of
recording history.
•It is the physical recordkeeping of
someone’s transactions as they
relate to assets, liabilities, income
and expenses.
It is an indispensable subset of
accounting.
Bookkeeping refers to the process of
accumulating, organizing, storing, and
accessing the financial base of an entity
which is needed for two basic purposes:
•Facilitating the day to day
employees.
Communication is very important so
that employees feel they are really
part of the organization and, thus,
work more and better. When
employees know what are expected
of them, how they will accomplish
their tasks, instructions are clear,
and they are given the opportunity
to

90. C.Presenting
examples/insta
nces of the
new lesson
community. within an organization while
financial accounting is mainly
for those outside it, such as
shareholders
Financial accounting is required
by law while management
accounting is not. Specific
standards and formats may be
required for statutory accounts
such as in the I.A.S
International Accounting
Standard within Europe.
Financial accounting covers the
entire organization while
management accounting may
be concerned with particular
products or cost centres.
operations of the entity
•Preparing financial statements, tax
returns and internal reports to
managers
Also called record-keeping
Thought as the financial information
infrastructure of an entity
Bookkeeping is the recordation of basic
accounting transactions, such as:
•Issuing invoices to customers
•Recording invoices from suppliers
•Recording cash receipts from
customers
•Paying suppliers
•Recording changes in inventory
•Processing payroll
Processing petty cash transactions
D.Discussing
new concepts
and
practicing
new skills #1
HUMAN RESOURCES MANAftEMENT
PRACTICES
Managerial accounting is used
primarily by those within a
company or organization.
Reports can be generated for
any period of time such as daily,
weekly or monthly. Reports are
These transactions are mechanical in nature;
that is, the bookkeeper follows a prescribed
set of procedures on a repetitive basis to
record a common activity. These common
bookkeeping tasks are entirely adequate for
the accounting needs of a small business.
considered to be fifuture
lookingfi and have forecasting
value to those within the
company.

91. E.Discussing
new concepts
and
practicing
new skills #2
F.Developing
mastery
(Leads to
Formative
Assessment)
Financial accounting is used
primarily by those outside of a
company or organization.
Financial reports are usually
created for a set period of time,
such as a financial year or
period. Financial reports are
historically factual and have
predictive value to those who
wish to make financial decisions
or investments in a company.
Management Accounting is the
branch of Accounting that deals
primarily with confidential
financial reports for the
exclusive use of top
management within an
organization. These reports are
prepared utilizing scientific and
statistical methods to arrive at
certain monetary values which
are then used for decision
making. Such reports may
include:
Sales Forecasting reports
Budget analysis and
comparative analysis
Feasibility studies
Merger and consolidation
reports
Financial Accounting, on the
other hand, concentrates on
the production of financial
reports, including the basic
reporting requirements of
A bookkeeper could compile financial
statements from the transactions just
described. However, those financial
statements would be incorrect to some
extent, because they would not include the
following additional actions that are usually
handled by an accountant:
Accruing or deferring expenses
Accruing or deferring revenue
The broader field of accounting includes the
use of these accruals. In addition, accounting
encompasses the following activities:
•Creating the chart of accounts
•Setting up the general ledger
•Designing the financial statements
•Issuing customized management
reports to address specific issues
•Altering the classification or
recordation of transactions to
meet certain accounting standards
•Creating a budget and comparing it
to actual results
•Compiling tax returns from the
financial information
•Creating a set of controls within
which the financial system
operates
Designing a record keeping, archiving, and
document destruction system
KEEPINft ftOOD RECORDS IS VERY
IMPORTANT TO ONES’ BUSINESS. ftOOD
RECORDS WILL HELP YOU DO THE
FOLLOWINft:
1.Monitor the progress of ones’

92. profitability, liquidity, solvency
and stability. Reports of this
nature can be accessed by
internal and external users such
as the shareholders, the banks
and the creditors.
business
2.Prepare financial statements
3.Identify sources of income
4.Keep track of deductible expenses.
5.Keep track of the basis of property
6.Prepare your tax returns
tt. Support items reported on your tax
returns
THE FOLLOWINft ARE SOME OF THE TYPES
OF RECORDS THAT SHOULD BE KEPT:
1.ftross Receipts are the income you
receive from your business
•Cash register tapes
•Deposit information
(cash and credit sales)
•Receipt books
•Invoices
2.Purchases are the items you buy
and resell to customers.
•Cancelled checks or
other documents that
identify payee, amount
and proof of
payment/electronic
funds transferred
•Cash register tape
receipts
•Credit card receipts and
statements
•Invoices
3.Expenses are the costs you incur to
carry on your business.
•Cancelled checks or
other documents that
identify payee, amount
and proof of
payment/electronic
funds transferred
•Cash register tapes
•Account statements
•Credit card receipts and
statements
•Invoices
•Petty cash slips for small
cash payments
4.Travel, Transportation,
Entertainment, and ftift Expenses.

93. 5.Assets are the property
•When and how you
acquired the assets
•Purchase price
•Cost of any
improvements
•Deductions taken for
depreciation
•Deductions taken for
casualty losses, such as
losses resulting from fires
or storms
•How you used the asset
•When and how you
disposed of the asset
•Selling price
•Expenses of sale
▪Purchase and sales
invoices
▪Real estate closing
statements
▪Cancelled checks or other
documents that identify
payee, amount and proof
of payment/electronic
funds transferred
6.Employment Taxes. Keep all
records of employment for at least
four years.
G.Finding
practical
applications of
concepts and
skills in daily
living
THE FUNCTION OF BOOKKEEPINft
•Bookkeeping is the process of
recording daily transactions in a
consistent way and is a key
component to building a strong
business foundation.
•A bookkeeper’s territory is daily
financial transactions, which
include purchases, receipts, sales
and payments.
•A bookkeeper enters every
transaction into a journal which is
nothing more than a list of
transactions.

94. transactions into a general, called
posting.
H.Making
generalization
s and
abstractions
about the
lesson
The differences between
management accounting and
financial accounting include:
Management accounting
provides information to people
within an organization while
financial accounting is mainly
for those outside it, such as
shareholders. Financial
accounting is required by law
while management accounting
is not.
The Tasks or Functions of the Bookkeeper
1.Recording financial transactions
2.Posting debits and credits
3.Producing invoices
4.Maintaining and balancing
subsidiaries, general ledgers and
historical accounts
5.Completing payroll
I.Evaluating
learning
Find a partner and choose 1 among the
practices, make a powerpoint presentation
and present in class next meeting.
J. Additional
activities for
•A bookkeeper using a manual
system periodically copies journal

95. application or
remediation
V. REMARKS
VI.
REFLECTION
A.No. of learners
who earned 80%
on the formative
assessment
B.No. of learners
who require
additional activities
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs
to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them,
you can ask relevant questions.
for remediation
C.Did the remedial
lessons work? No.
of students who
caught up with the
lesson
D.No. of learners
who continue to
require
remediation
E.Which of my
teaching strategies
work well? Why
did these work?
F.What difficulties
did I encounter
which my principal
or supervisor help
me solve?
G.What innovation
or localized
materials did I
use/discover which I

96. other teachers?
Prepared by: Checked by: Reviewed by: Noted
by:
JOEL D. MANGILIMAN JULIET A. HIPOLITO ROWENA T
MANIPON JOHANNA S. CAYANAN Ed.,D
T-II Subject Group Head ABM-STEM HT-VI
PRINCIPAL-II

97. GRADE 12
School
SAN ROQUE NATIONAL HIGH
SCHOOL
Grade Level and
Section
ABM G12
DAILY LESSON TeacherJOEL D. MANGILIMAN Learning Area Entrepreneurship
LOG Teaching Dates
and Time
WEEK 8-18, AUGUST 07-SEPT.
30, 2019
QuarterFirst / Second
I.
OBJECTIVE
S
Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be
followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the
curriculum guides.
A.Content
Standards
B.
Performance
Standards
C.Learning
Competenci
es/
Objectives
(Write the
LC Code)
The learners
demonstrates
understanding of
concepts, underlying
principles and processes
of starting and operating
a simple business
The learner
independently or with
his/her classmates starts
and operates a business
according to the
business plan and
presents a terminal
reports of its operation
4. Manifest
understanding of starting
and operating a simple
business CS_EP11/12
ENTREP-oh-j-
18-23
The learners
demonstrates
understanding of
concepts, underlying
principles and processes
of starting and operating
a simple business
The learner
independently or with
his/her classmates starts
and operates a business
according to the
business plan and
presents a terminal
reports of its operation
4. Manifest
understanding of
starting and operating a
simple business
CS_EP11/12 ENTREP-oh-
j-18-23
The learners
demonstrates
understanding of
concepts, underlying
principles and
processes of starting
and operating a simple
business
The learner
independently or with
his/her classmates
starts and operates a
business according to
the business plan and
presents a terminal
reports of its operation
4. Manifest
understanding of
starting and operating
a simple business
CS_EP11/12 ENTREP-
oh-j-18-23
The learners demonstrates
understanding of concepts,
underlying principles and
processes of starting and
operating a simple business
The learner independently
or with his/her classmates
starts and operates a
business according to the
business plan and presents
a terminal reports of its
operation
4. Manifest understanding
of starting and operating a
simple business
CS_EP11/12 ENTREP-oh-j-
18-23
II.
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be
tackled in a week or two.

98. CONTENT
III.
LEARNING
RESOURCES
A.
References
1.
Teacher’s
Guide
pages
2.
Learner’s
Material
pages
3.
Textbook
pages
4.
Additional
Materials
from
Learning
Resource
portal
B. Other
Learning
Resources
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure
that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.
ENTREPRENEURSHIP BY DR. EDUARDO
A. MORATO, JR
PP.89-205
PP.89-205
IV.
PROCEDUR
ES
Session 1 Session 2 Session 3 Session 4&5
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided
by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by
providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
A.
Reviewing
previous
lesson or
presenting
a
Financial statements are the backbone of
the business. Financial statements and
forecasts show how your business has
been performing and how you think it will
perform over time
Balance sheet is a snapshot of company’s
financial condition at any particular time.
▪It is the heart of double-entry
accounting
▪Each side equals the other
PREPARINft A BUSINESS
REPORT
•Business reporting on
a
regular basis such as
A Business Plan Serves Many Masters
•It serves the entrepreneur who
must set the navigational course
•It serves investors and cautious

99. new lesson
▪The central equation of a balance
sheet is: ASSETS = LIABILITIES +
OWNER’S EQUITY
▪Assets include everything the
company owns, such as cash,
inventory, buildings,
equipment and vehicles.
▪Liabilities include everything
the company owes to others,
such as vendor bills, credit
card balances and bank
loansEquity includes the
claims owners have on the
assets based on their portion
of ownership in the company.
monthly, quarterly,
semi-annually or yearly
is a must for those
who owns/manages
the business.
•Business reports are
important to
monitor what is
happening in
the business so that
problems met along
the way can be
remedied.
•It serve the purpose of
showing what the
business has achieved
compared to what was
planned for a
particular period,
normally on an annual
basis.
•It can be used for
securing additional
capital by attracting
new investor or
forloans purposes
in the bank as well
as adds to the good
reputation of the
company if it is
performing well.
financiers
•It serves the managers and staff of the
organization so that they will know
the strategies and programs of the
enterprises
The business plan must have a specific
audience in mind, as well as what important
questions does the audience want answered.
In order to aid the entrepreneur in getting
business plan organized, the following format
may be a good start.
B. Establishing a purpose for the

100. •Financial forecasts
project a financial
situation the business
owner should be
aiming for.
▪These are
important
reference
tools to help
STEPS IN ftENERATINft
BUSINESS REPORT
1.
Deter
mine
the
scope
(purpose)
of
report
CONTENTS OF THE BUSINESS PLAN THE BUSINESS
CONCEPT AND THE BUSINESS MODEL
A business concept contains the

101. Consider the target essence of the enterprise in a concise
audience (readers) but powerful manner. It stresses
the ftather and organize value of the product offering to the
the supporting target customers who would most
information (research)likely buy it.
Analyse and weigh theThe product concepts must then be4.
▪
3.
guide business
planning
Key documents for
attracting funding.
Investors and creditors
will use them to assess
the soundness of the
▪
2.
lesson
How will the business raise
revenues? What critical
factors will cause the
revenues to materialize?
What will be the cost of the
enterprise products and
other cost of doing business?
How will this cost be
managed to ensure the
comfortable profits? What
critical factors will drive the
cost? How can this factors be
controlled?
3. What will be the major
investments of the
enterprise? Why will these
It lists all of the company’s income
and then subtracts all of its
expenses.
2.
▪
supporting information translated into a business model. A
Determine the solution, business model is a formula on how
findings and/or the enterprise exactly plans to
make recommendationsmoney out of the business.
6. Determine the report There Are Four Areas Of Money
form Making Which Is The Business Model
Must Address:
1.
It reflects the past
performance of the
business and is the
report most often used
by small business
owners to track how
their business is
performing.
It is also known as the
income statement, the
profit/loss statement is
the most important
report you provide for
most businesses.
▪
5.
company’s finances.
The profit and loss statement is a
summary of the financial
performance of a business over
time
•

102. investments give the
enterprise a competitive
edge?
4. How will the enterprise
finance the investments?
How will the enterprise fund
its growth?
THE BUSINESS ftOALS, VISION,
MISION, OBJECTIVES, AND
PERFORMANCE TARftETS
The business goals shows the future
and long term prospects of the
enterprise. It is composed of the
mission, vision, and objectives, key
result areas and performance
indicators of the enterprise. To
illustrate, let us analyze the vision of
Double Happiness. Double Happiness
is an eatery in a bus terminal. It has
three outlets located at the bus
terminal in Central Luzon