MARYKNOLL HIGH SCHOOL OF STO. TOMAS, INC.

8112 Sto. Tomas Davao del Norte

Telefax: 084-829-1272
Email: maryknoll.sto.tomas@gmail.com

LEARNING PLAN

SUBJECT: Entrepreneurship
UNIT 2: Developing a Business Plan
Topic/Lesson:
Quarter: 2nd
Week: 4
Time Allotment: 1 hour

Content Standard
The learner demonstrates understanding of environment and market one’s locality/town.

Performance Standard
The learner independently creates a business vicinity map reflective of potential market in
one’s locality/town.

Learning Competencies
The learners are able to:
 Compute for profits
 Create the company’s five-year projected financial statement

Specific Objectives
At the end of the topic, the students must be able to:
 Demonstrate the projected potential revenue.
 Demonstrate the projected financial statement.

Learning Experiences:
 Prayer
 Greetings
 Checking of attendance
 Reminders
 Lesson Proper

I. Introduction
Review
Before the discussion will start, the teacher will ask the student:
 What are the factors that may affect the estimation of revenue?

Motivation
 The students will be asked to answer the following question:
1. Mr. Dela Cruz purchased 500 pieces of sweets at P5.00 each and sold it to his
neighborhood at P7.00 each. How much was Mr. Dela Cruz earned?
Answer: 500 x 5 = 2,500 – cost of sales
500 x 7 = 3,500 - sales
1,000 – gross profit/revenue
 2. Mr. Agapito sold 100 units this year at 4,000 each, and these units that he sold
cost at 3,000 each originally. How much was the sales of Mr. Agapito? How
much is his profit?

Discussion
 The teacher will introduce the lesson to the students.
 The teacher will illustrate to the class how to make projected annual income
statement.

II. Interaction
Lesson Development

A. Group Activity
 The class will be divided into four (4) groups.
 Each group will assign to compute a projected annual income statement using the
given sample data:
- Mr. Dela Cruz has a prepaid load business. He has an annual gross revenue of;
Year 1 Year 2 Year 3 Year 4 Year 5
P4,032,000 P4,636,800 P5,332,320 P6,398,784 7,678,541

Mr. Dela Cruz wants to account the costs and expenses associated with the sale of
prepaid load:
- Cost of prepaid load – 95% of the selling price
- Marketing cost, coast of mobile phone, and other administrative costs – 1% of the
selling price
- Income tax is assumed to be 20% of gross profit.

III. Integration
 The teacher will show to the students the sum-up answer of the group activity.

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

SALES P4,032,000 P4,636,800 P5,332,320 P6,398,784 7,678,541
Less: cost of P3,830,400.00 4,404.960 5,065,704.00 6,078,844.80 7,294,613.95
sales
Gross profit P201,600.00 231,840.00 266,616.00 319,939.20 383,927.05
Less: Operating
expenses P40,320.00 46,368.00 53,323.20 63,987.84 76,785.41
Net income
before tax P161,280.00 185,472.00 213,292.80 255,951.36 307,141.64
Less: income
tax P32,256.00 37,094.40 42,658.56 51,190.27 61,428.33
Net
Revenue/Profit P129,024 148,377.60 170,634.24 204,761.09 245,713.31

IV. Transition Statement

 The entrepreneur has to account everything that has something to do with his or her business
whether originating from operating, financing, or investing activities.`
V. Synthesis/Closure
 As you become an entrepreneur in the future, you must remember that the big product or
service that you generated from the opportunity spotting process will only be feasible if you
have an effective product development, operations, and financial plan.
VI. Assignment:
 Conduct a research about the other elements of Financial statement; Balance Sheet and
Statement of Cash Flows
 Specific Objectives
 Explain the key concepts of common competencies;
 Explain the core competencies in Entrepreneurship.

Procedure
A. Simple Recall
The teacher will ask the students the following questions:
 What have you have learned so far about entrepreneurship?
 What are the societal and economic benefits of entrepreneurship?
 Can cite the five levels of entrepreneurial development?

B. Motivation
The teacher will ask the student the following questions:
 What motivated you to become entrepreneur?
 What do you think are the characteristics and competencies that made you a
successful entrepreneur?

C. Activity
The Teacher will divide the class into five (5) groups. The teacher will let each group think
of characteristics and competencies that can make an entrepreneur successful. After the given
time, the teacher will ask the group to present their output in the class.

After the first activity, the teacher will facilitate discussion of the difference between
Entrepreneurship and Employment.

D. Transition Statement
There are so many business opportunities that most people neglect. Little do they know
that they only need courage and talent to be able to capitalized on them.

E. Synthesis/Closure
Entrepreneurship and Employment are two different career paths that a person can
choose depending on his or her personal aspirations and work characteristics. It is really up to
the person at the end of the day on what career factors that are important to him or to her.

Day 3
Specific Objectives
 Explore job opportunities for Entrepreneurship as for career.

Procedure
A. Simple Recall
Ask the students the following question:
1. What are the core traits that entrepreneurs should develop in managing and
running the business?
2. What are the difference between entrepreneur and employment?

B. Activity
 1. The teacher will divide the class into five and will ask them to make a list of the
common small business in the Philippines.
2. After the given time, the teacher will ask each group to present and discuss to the
class their output.

C. Transition Statement
Entrepreneurship consists of vast career options depending on the passion and field of
interest of entrepreneur. The saying “when you love what you do, it’s as if you are not working”
is very applicable to entrepreneurs who consider managing their business as enjoyment rather
than working exhaustively.

D. Synthesis/Closure
Successful entrepreneurs love their job so much, it seems as if they are not working.

Purposive Assignment: one whole sheet of paper

The students will have to research about the Entrepreneurial Process.

Day 4
Specific Objectives
 Describe the effects of disasters on one’s life
 Analyze disaster from the different perspectives (physical, psychological, socio-cultural,
economic, political and biological)

Procedure
A. Simple Recall

The teacher will ask the students the following questions:

1. How are disasters classified?
2. What are the classifications of disasters?

B. Activity
1. The teacher will facilitate discussion of lesson 1.4 Effects of Disasters on page 13-15
2. The teacher will divide the class into eight (8) and assign them the following disaster:
 Earthquake
 Volcanic eruption
 Tsunami
 Landslide
 Floods
 Typhoon
 Storm surge
 Epidemic
3. The teacher will ask the group to find a situation which will show the disaster and how it
impacted a certain place, locale, community, or country. Ask them to provide insights on
the lasting effect, if any, of the disasters to the community in all facets of the
community’s day-to-day living.
4. In addition to the work they have previously done, also ask the group to present the
recovery process the community underwent after the devastation they have endured.
5. To sum up the discussion on the effects of disaster, the teacher will facilitate the
discussion of the effects of a disaster on a national level-that is, on its effects on the
economy, the strength of the nation, national security, and international aid.

6. Transition Statement
Disasters can lead to a lot of fatalities and missing persons. When faced with
dead or dying, survivors often suffer psychological damages.

7. Synthesis/Closure
When a disaster strikes in a community, you would see ordinary people rise up
and lead the community to rebuild their lives and their homes with whatever is left
with them. The “bayanihan spirit” is so much alive in times of disasters-it is through it
that Filipinos can always look up to another tomorrow in their lives.