THEME: DEVELOPING A BUSINESS PLAN
Annex 2 B.4 to DepEd Order No. 42, s. 2016
GRADE 1 to 12
DAILY LESSON LOG
DATE
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies / Objectives
II. CONTENT: DEVELOPMENT OF A BUSINESS
PLAN
III. LEARNING RESOURCES
A. References
1. Teacher's Guide pages
2. Learner's Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)Portal
School BAMBANG NATIONAL HIGH SCHOOL Grade Level / Section
Teacher KRISTINE MAE A. RIVERA Learning Area
Teaching Date / Time Dec. 31- Jan 4; 7:30-8:30 a. m. Quarter
M-Th / ICL - Friday
MONDAY TUESDAY WEDNESDAY
DECEMBER 31, 2018 JANUARY 1, 2019 JANUARY 3, 2019
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary pro
additional lessons, exercises and remedial activities may be done for developing content knowledge and competencies. T
strategies. Valuing objectives support the learning of content and competencies and enable children to find significance a
shall be derived from the curriculum guides.
The learner demonstrates understanding of The learner demonstrates understanding of concepts, underlying principles,
The learner independently or with his/her classmates presents an acceptable detailed business plan.
1. Recognize a potential market: The learners are able to propose solution/s in terms of product/s and service/s that will
screening, and seizing opportunities CS_EP11/12ENTREP-0a-2; Analyze the market need; CS_EP11/12ENTREP-0a-3; Dete
meet the need; CS_EP11/12ENTREP-0a-4; Screen the proposed solution/s based on viability, profitability, and customer
Select the best product or service that will meet the market need CS_EP11/12ENTREP-0d-6.
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the con
HOLIDAY HOLIDAY MARKET(LOCALITY/TOWN
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in l
manipulative materials as well as paper- based materials. Hands- on learning promotes concept development.
Entrepreneurship (Rex), pp. 2-15
 B. Other Learning Resources Internet
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Alwa
students which you can infer from formative assessment activities. Sustain learning systematically by providing students w
IV. PROCEDURES their learning, question their learning processes, and draw conclusions about what they learned in relation to their life ex

Review of past lessons.

A. Reviewing previous lesson or presenting
the new lesson /

B. Establishing a purpose for the lesson DIAGNOSTIC TEST: Identifying

whether the thought is selling
proposition or value propositio
 C. Presenting examples / instances of the Illustrating some instances.
new lesson.

D. Discussing new concepts and practicing Describing the unique selling

new skills # 1 proposition and value
proposition that differentiates
one’s product/service from
existing products/services.

E. Discussing new concepts and practicing

new skills #2

F. Developing mastery (Formative assessment Question and answer portion.

G. Finding practical applications The learner independently creates a business vicinity map reflective of potential market in one’s locality/town.

H. Making generalizations and

abstractions about the lesson
 H. Making generalizations and
abstractions about the lesson

I. Evaluation

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?
D. No. of Learners who continue to
Require to Remediation.
E. Which of my teaching strategies
worked well? Why did these work?
F. What innovation or localized
materials did I use / discover which I
wish to share with other teachers?
G. What difficulties did I encounter
which my principal / supervisor can
help me solve?
For improvement, enhancement and/ or clarification of any Deped material used, kindly submit feedback to bld.tld@deped.gov.ph

Prepared by: Verified by: Noted:

KRISTINE MAE A. RIVERA MICKAEL A. RAYMUNDO

CELIA D. ADDUN
Subject Teacher
Head Teacher I-SHS GRADE 12 Assistant Principal II
Level / Section GRADE 12 / TVL-F
ng Area ENTREPRENEURSHIP
r THIRD

WEDNESDAY THURSDAY
JANUARY 3, 2019 JANUARY 4, 2019
objectives, necessary procedures must be followed and if needed,
dge and competencies. These are assessed using Formative Assessment
ren to find significance and joy in learning the lessons. Weekly objectives

s, underlying principles, and processes of developing a business plan.

plan.

/s and service/s that will meet the need using techniques on seeking,
11/12ENTREP-0a-3; Determine the possible product/s or service/s that will
fitability, and customer requirements CS_EP11/12ENTREP-0b-c-5; and

teach. In the CG, the content can be tackled in a week or two.

KET(LOCALITY/TOWN) KEY CONCEPTS OF MARKET

est in the lesson and in learning. Ensure that there is a mix of concrete and
development.
ents will learn well. Always be guided by demonstration of learning by the
y by providing students with multiple ways to learn new things, practice
in relation to their life experiences and precious knowledge.

of past lessons.

OSTIC TEST: Identifying Case Analysis: Market Opportunity Analysis

er the thought is selling (This will include strategic marketing versus
ition or value proposition. tactical marketing).
ating some instances. Presentation of one example of business vicinity
map reflective of potential market in one's
locality or town.

bing the unique selling Interactive Discussion: KEY CONCEPTS OF

ition and value MARKET
ition that differentiates
roduct/service from
g products/services.

on and answer portion. Performance Activity: Eacah learner will start

developing their business vicinity map.

locality/town.
Approved:

IGNACIO D. DUMANGENG Ph.D.

Secondary School Principal IV

January 2, 2019
Date processed
THEME: MARKET OPPORTUNITY ANALYSIS AND CONSUMER ANALYSIS
Annex 2 B.4 to DepEd Order No. 42, s. 2016
GRADE 1 to 12
DAILY LESSON LOG
DATE
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies / Objectives
II. CONTENT: CUSTOMER RELATIONSHIP:
CUSTOMER SERVICE
III. LEARNING RESOURCES
A. References
1. Teacher's Guide pages
2. Learner's Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)Portal
B. Other Learning Resources
School BAMBANG NATIONAL HIGH SCHOOL Grade Level / Sectio
Teacher KRISTINE MAE A. RIVERA Learning Area
Teaching Date / Time Dec. 31- Jan. 4 2019 1:00-2:00 p.m. Quarter
M-W/F / ICL-Thursday
MONDAY TUESDAY THURS
DECEMBER 31, 2018 JANUARY 1, 2019 JANUARY
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary pro
exercises and remedial activities may be done for developing content knowledge and competencies. These are assessed
the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly
The learner demonstrates understanding of the importance of information, the market characteristics affecting consume
The learner willconduct marketing research, interpret market buying behavior on product or service, and identify the pro
The learners shall be able to define marketing research, its importance to a business enterprise and identify the steps in
and business markets ABM_PM11-Ie-i-12; differentiate the buying behavior and decision making of individual/ househo
ABM_PM11-Ie-i-13.
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the con
HOLIDAY HOLIDAY MARKETING
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in l
materials as well as paper- based materials. Hands- on learning promotes concept development.
Principles of Marketing, Real C. So, pp. 27-53
Accounting theory (nd)http//:accounting theory.weebly.com/nature-and-scope-of-accounting
 These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Alwa
you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple w
IV. PROCEDURES learning processes, and draw conclusions about what they learned in relation to their life experiences and precious know

Review of past lessons. Review of past lesso

A. Reviewing previous lesson or presenting
the new lesson /

B. Establishing a purpose for the lesson Lesson Overview an

STEPS IN MARKETIN
DESCRIPTION OF CO
BUSINESS MARKETS
 C. Presenting examples / instances of the ***Directing learner
new lesson. Learner's material

D. Discussing new concepts and practicing Interactive Discussio

new skills # 1 and Importance of m
Research

E. Discussing new concepts and practicing Illustrative problem

new skills #2

F. Developing mastery (Formative assessment Case Problem-solvin

G. Finding practical applications Conducting a mini-m

research. (Individua

H. Making generalizations and Executive summary of lessons.

abstractions about the lesson

I. Evaluation

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?
D. No. of Learners who continue to
Require to Remediation.
E. Which of my teaching strategies
worked well? Why did these work?
F. What innovation or localized
materials did I use / discover which I
wish to share with other teachers?
G. What difficulties did I encounter
which my principal / supervisor can
help me solve?
For improvement, enhancement and/ or clarification of any Deped material used, kindly submit feedback to bld.tld@deped.gov.ph

Prepared by: Verified by: Noted:

KRISTINE MAE A. RIVERA MICKAEL A. RAYMUNDO

CELIA D. ADDUN
Subject Teacher
Head Teacher I-SHS GRADE 12 Assistant Principal II
Level / Section GRADE 12 ABM
ng Area MARKETING
r THIRD

THURSDAY FRIDAY
JANUARY 3, 2019 JANUARY 4, 2019
necessary procedures must be followed and if needed, additional lessons,
are assessed using Formative Assessment strategies. Valuing objectives support
ssons. Weekly objectives shall be derived from the curriculum guides.

ting consumer behavior, and the bases of market segmentation .

entify the product or service target market.

y the steps in marketing research ABM_PM11-Ie-i-11; describe the consumer

ual/ household customer versus the business (organizational) customer

he CG, the content can be tackled in a week or two.

MARKETING RESEARCH CONSUMER AND BUSINESS MARKETS

esson and in learning. Ensure that there is a mix of concrete and manipulative
arn well. Always be guided by demonstration of learning by the students which
th multiple ways to learn new things, practice their learning, question their
precious knowledge.

of past lessons.

Overview and objectives: Introductory motivation: "The story of

IN MARKETING RESEARCH / detectives"
IPTION OF CONSUMER AND
ESS MARKETS
ecting learners to use their Arranging the consumer process: Setting up the
r's material examples.

tive Discussion: The purpose Interactive Discussion: The Consumer buying

portance of marketing Process ( NIAPP Acronym) Directing student's
ch to Figure 8 on their Learner's material.

tive problem: Slovin's Formula Differentiation: Abraham Maslow's Hierarchy of

Needs / Nine stages of a Family Life Cycle
Guide Questions: How can these two factors
affect the buyer characteristics and influence
their purchase behaviour?

roblem-solving Administration of short Essay questions

cting a mini-marketing Interview with one consumer and create a short

ch. (Individual Performance) descriptive analysis about his/ her behaviour as
consumer. (Individual performance).
Approved:

IGNACIO D. DUMANGENG Ph.D.

Secondary School Principal IV

January 2, 2019
Date processed
THEME: TYPES OF MAJOR ACCOUNTS
Annex 2 B.4 to DepEd Order No. 42, s. 2016
School BAMBANG NATIONAL HIGH SCHOOL Grade Level / Section
GRADE 1 to 12 Teacher KRISTINE MAE A. RIVERA Learning Area
DAILY LESSON LOG Teaching Date / Time Dec. 31- Jan 4, 2019; 4:00 - 5:00 / Quarter

MONDAY TUESDAY WEDNESDA

DATE DECEMBER 31, 2018 JANUARY 1, 2019 JANUARY 3, 20
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary proce
and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formati
I. OBJECTIVES content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall b

The learners will demonstrate an understanding of the accounting concepts and principles and the accounting equation; un
A. Content Standards capital 4. income 5. expense; and understanding of the two major types of books of accounts, namely, journal and ledger; u
journal and ledger.

The learners will able to identify generally accepted accounting principles and solve problems applying the accounting equa
B. Performance Standards major types; differentiate a journal from a ledger and identify the types of journals and ledgers.

At the end of the session the learners are able to illustrate the accounting equation ABM_FABM11- IIIb-c-17; perform oper
ABM_FABM11- IIIb-c-18; discuss the five major accounts ABM_FABM11- IIId-e-19; cite examples of each type of account A
ABM_FABM11- IIId-e-21; identify the uses of the two books of accounts ABM_FABM11- IIId-e-22; illustrate the format of a
C. Learning Competencies / Objectives format of a general and subsidiary ledger ABM_FABM11- IIId-e-24.

II. CONTENT: TYPES OF MAJOR ACCOUNTS

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the conten

HOLIDAY HOLIDAY TYPES OF MAJOR AC

III. LEARNING RESOURCES List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in lear
materials as well as paper- based materials. Hands- on learning promotes concept development.
A. References
 1. Teacher's Guide pages
2. Learner's Materials pages pp 52 - 79
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)Portal Ramirez, Efferson P. (2016).Instructional Module in Basic Accounting (Service Business)
B. Other Learning Resources
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always
can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to le
IV. PROCEDURES processes, and draw conclusions about what they learned in relation to their life experiences and precious knowledge.

Discussion of past performan

A. Reviewing previous lesson or presenting
the new lesson /

B. Establishing a purpose for the lesson Every sari-sari store has its c
of snacks, candies, beverages
ready for sale. What are the d
that you know for candies?
 C. Presenting examples / instances of the Each group will play the gam
new lesson. GALORE!" (Demosnstration
mechanics)

D. Discussing new concepts and Interactive Discussion: TYP

practicing new skills # 1 ACCOUNTS

E. Discussing new concepts and practicing Learners will perform an act

new skills #2 will classify various accounts
ASSET, LIABILITY, REVENUE

F. Developing mastery (Formative assessmen Matching each case or transa

correct accounting concept a

G. Finding practical applications

H. Making generalizations and What are the five major acco

abstractions about the lesson they different from each othe
 H. Making generalizations and What are the five major acco
abstractions about the lesson they different from each othe

I. Evaluation

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?
D. No. of Learners who continue to
Require to Remediation.
E. Which of my teaching strategies
worked well? Why did these work?
F. What innovation or localized
materials did I use / discover which I
wish to share with other teachers?
G. What difficulties did I encounter
which my principal / supervisor can
help me solve?
For improvement, enhancement and/ or clarification of any Deped material used, kindly submit feedback to bld.tld@deped.gov.ph

Prepared by: Verified by: Noted:

KRISTINE MAE A. RIVERA JONATHAN A. PAMITTAN

CELIA D. ADDUN
Subject Teacher
Head Teacher I-SHS GRADE 11 Assistant Principal II
vel / Section GRADE 11 GAS A & GAS B
Area FUNDAMENTALS OF ABM 1
THIRD

WEDNESDAY THURSDAY
JANUARY 3, 2019 JANUARY 4, 2019
ves, necessary procedures must be followed and if needed, additional lessons, exercises
ssessed using Formative Assessment strategies. Valuing objectives support the learning of
kly objectives shall be derived from the curriculum guides.

ounting equation; understanding of five major accounts, namely,1. assets 2. liabilities 3.

journal and ledger; undertandidng of the two major types of books of accounts, namely,

the accounting equation; define, identify, and classify accounts according to the five

b-c-17; perform operations involving simple cases with the use of accounting equation
ach type of account ABM_FABM11- IIId-e-20; prepare a Chart of Accounts
strate the format of a general and special journals ABM_FABM11- IIId-e-23; illustrate the

In the CG, the content can be tackled in a week or two.

YPES OF MAJOR ACCOUNTS BOOKOS OF ACCOUNTS

he lesson and in learning. Ensure that there is a mix of concrete and manipulative
ill learn well. Always be guided by demonstration of learning by the students which you
th multiple ways to learn new things, practice their learning, question their learning
ous knowledge.

on of past performances. Review the learners by asking the definition of

accounting.

ri-sari store has its colorful line-up Where do we record the transactions that we
s, candies, beverages, and noodles have identified. What are the tools that we use
sale. What are the different brands to document these transactions? How
know for candies? important are these records in accounting?
up will play the game of "SNACKS Video presentation on the actual pictures of
!" (Demosnstration of the books of accounts.
cs)

ive Discussion: TYPES OF MAJOR Comprehensive lecture on the Books of

TS Accounts.

will perform an activity: Learners Demonstration on how to use it through simple

sify various accounts either as transaction analysis. ( Learners will use work
IABILITY, REVENUE or EXPENSE. sheet) and calculator)

g each case or transaction to the Problem Sets or caselets

ccounting concept and principle.

e the five major accounts? How are What are the essential parts of a general
erent from each other? journal? General ledger? Give the two most
commonly used subsidiary ledgers and their
purposes.
e the five major accounts? How are What are the essential parts of a general
erent from each other? journal? General ledger? Give the two most
commonly used subsidiary ledgers and their
purposes.
Approved:

IGNACIO D. DUMANGENG Ph.D.

Secondary School Principal IV

January 2, 2019
Date processed
THEME: STATEMENT OF CASH FLOWS
Annex 2 B.4 to DepEd Order No. 42, s. 2016
School BAMBANG NATIONAL HIGH SCHOOL Grade Level / Section
GRADE 1 to 12 Teacher KRISTINE MAE A. RIVERA Learning Area
DAILY LESSON LOG Teaching Date / Time Dec 31-Jan 4, 2019; 10:00 - 11:00 / Quarter
11:00 - 12:00
MONDAY TUESDAY THURSDAY
DATE DECEMBER 31, 2018 JANUARY 1, 2019 JANUARY 3, 2019
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary proc
exercises and remedial activities may be done for developing content knowledge and competencies. These are assessed us
I. OBJECTIVES support the learning of content and competencies and enable children to find significance and joy in learning the lessons.
guides.

The learner demonstrates understanding of the components and the structure of a CFS that will equip him / her in the pre
A. Content Standards

B. Performance Standards The learner shall be able to solve solve exercsolve exercises and problems that require preparation of a Cash Flow Stateme

The learners shall be able to discuss the components and structures of a cash flow statement ABM_FABM12-If-10; prepare
C. Learning Competencies / Objectives

II. CONTENT : STATEMENT OF Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the conte
CASHCHANGES
FLOWS IN EQUITY
C

III. LEARNING RESOURCES List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in lea
manipulative materials as well as paper- based materials. Hands- on learning promotes concept development.
A. References
1. Teacher's Guide pages
2. Learner's Materials pages
3. Textbook pages Fundamentals of Accountancy, Business and Management 2, Josefina L. Beticon
4. Additional Materials from
Learning Resource (LR)Portal
 B. Other Learning Resources Accounting theory (nd)http//:accounting theory.weebly.com/nature-and-scope-of-accounting
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Alway
which you can infer from formative assessment activities. Sustain learning systematically by providing students with multip
IV. PROCEDURES question their learning processes, and draw conclusions about what they learned in relation to their life experiences and p

Review of the past lessons. Question and Review of past lessons. (Games, Guide questions and other available tece
A. Reviewing previous lesson or answer portion.
presenting the new lesson /

B. Establishing a purpose for the lesson Lesson Diagnostic: How do busin

mind the inflow and outflow of m
source and utilization?
 C. Presenting examples / instances of the Presentation of Cash Flow statem
new lesson. sample.

D. Discussing new concepts and What is Cash Flow statement? H

practicing new skills # 1 tell a specific story about the cas
transaction of the company?

E. Discussing new concepts and practicing Interactive Discussion: Major Se

new skills #2 Cash Flow Statement

F. Developing mastery (Formative assessme

G. Finding practical applications Learner shall be able to prepare a statement of cash flows.

H. Making generalizations and What is the primary purpose of

abstractions about the lesson statement of cash flows? How ar
three categories determined?
 I. Evaluation

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?
D. No. of Learners who continue to
Require to Remediation.
E. Which of my teaching strategies
worked well? Why did these work?
F. What innovation or localized
materials did I use / discover which I
wish to share with other teachers?
G. What difficulties did I encounter
which my principal / supervisor can
help me solve?
For improvement, enhancement and/ or clarification of any Deped material used, kindly submit feedback to bld.tld@deped.gov.ph

Prepared by: Verified by: Noted:

KRISTINE MAE A. RIVERA JONATHAN A. PAMITTAN

CELIA D. ADDUN
Subject Teacher
Head Teacher I-SHS GRADE 11 Assistant Principal II
Level / Section ABM 11 / GAS 12
ng Area FUNDAMENTALS OF ABM 2
r THIRD

THURSDAY FRIDAY
JANUARY 3, 2019 JANUARY 4, 2019
objectives, necessary procedures must be followed and if needed, additional lessons,
ies. These are assessed using Formative Assessment strategies. Valuing objectives
y in learning the lessons. Weekly objectives shall be derived from the curriculum

equip him / her in the preparation of the said financial report.

on of a Cash Flow Statement.

M_FABM12-If-10; prepare a cash flow statement ABM_FABM12-If-11.

each. In the CG, the content can be tackled in a week or two.

CASH FLOW STATEMENT

est in the lesson and in learning. Ensure that there is a mix of concrete and
development.
ents will learn well. Always be guided by demonstration of learning by the students
ding students with multiple ways to learn new things, practice their learning,
heir life experiences and precious knowledge.

s and other available tecehniques).

Diagnostic: How do businessmen Guide Questions: In France Trading (chapter 6,

he inflow and outflow of money, its 101): 1. How much is the cash flow from
and utilization? operating actiivities? 2.How much is the flow
from investing activities? 3. How much is the
cash flow from financing activities? 4. How
much is the net increase or decrease in cash for
the year? 5. How much is the cash as of
December 31, 2015?
tation of Cash Flow statement Presentation of the steps in preparing the
. statement of cash flow.

s Cash Flow statement? How does it ***Performance Task: Learners are directed to
pecific story about the cash do the lesson Activity and be able to prepare
ction of the company? the cash flow statement using the two methods.

tive Discussion: Major Sections of

ow Statement

s the primary purpose of a Which is usually most preferable method

ent of cash flows? How are the between the direct or indirect method?
ategories determined?
Approved:

IGNACIO D. DUMANGENG Ph.D.

Secondary School Principal IV

January 2, 2019
Date processed
e