Republic of the Philippines

DEPARTMENT OF EDUCATION
Regional Office VIII
DIVISION OF NORTHERN SAMAR
PAMBUJAN NATIONAL HIGH SCHOOL

Detailed Lesson Plan in Accountancy, Business, and Management

Fundamentals of Accountancy, Business, and Management 1
(Types of Businesses According to Activities)
July 28, 2023, 7:00-8:00 AM

I. Objectives:
Content Standards: The learners demonstrate an understanding of the types of business
according to activities, particularly: service business, merchandising business, and manufacturing
business.

Performance Standards: The learners shall be able to differentiate the types of business
according to activities; and make a list of businesses in their community according to their
activities.

Learning Competencies: The learners compare and contrast the types of businesses according
to activities; and identify the advantages, disadvantages, and business requirements of each type.

II. Subject Matter:

A. Topic: Types of Businesses According to Activities

B. Reference: DepEd Self Learning Module /
https://vsmart.ph/lesson-player/98684
C. Materials: Visuals and PowerPoint presentations

III. Teaching Procedure:

TECAHER’S ACTIVITY STUDENTS’ ACTIVITY
A. Routinary Activities

Good Morning everyone! Good Morning ma’am!

Please arrange you chairs and sit properly. Also
please pick the pieces of papers and trash under
your chairs.

I’ll be checking you attendance, so when you hear (Students will say present or anything
your name, please say something to be recognized. to be recognized for the attendance)

Reminder, your assignment for the lesson we have

discussed yesterday. Please pass in front in proper
manner.

B. Review
Before we proceed with our lesson for today, let’s
have a recap from what we have discussed last
meeting.

So what did we discussed last meeting? Ma’am! Last meeting, we

discussed about forms of
Business Organizations.

Very good! What are the forms of business

(Students will enumerate the forms of
organizations??
business organization)

1. Sole/single proprietorship
2. Partnership
3. Corporation
4. Cooperatives
Very good!

C. Lesson Proper

1. Motivation

Differentiate the following pictures:

Ma’am! They are kinds of businesses.

Ma’am! Each of the photo shows the

different activities by a business, for
example they create or manufacture
 their products, or they offer services to
their customers.

Very good.
Exactly. They shows the different activities of a
business.
Ma’am, it shows workers working to
For example, the first picture shows what? provide services to their clients or
customers.

Ma’am, just like a home cleaning

company or call center company.

Very good!

2. Presentation of the Lesson

No, ma’am. The picture says all; each
Is it hard for you to distinguish the differences of of the picture shows the different
each business activity? activity that each business could
provide for their clients or customers.

Types of business according to

With that, what do you think is our topic for today? activities, ma’am.

Very good!

3. Activity
Group the whole class into three groups.
Each group will list down examples of businesses in (Students will perform the task.)
your community according to activities.
Group 1 – Service Business
Group 2 – Merchandising Business
Group 3 – Manufacturing Business

4. Analysis
To start our discussion, I’ll share my screen for you
to see the presentation.
Who will read the first one? Someone from the class will
volunteer.
Service Companies – are firms that generally use
their employees to provide intangible products or
services to customers. Ma’am, it means that service
companies are businesses which do
What do we mean by this? not produce their own goods or
product to be sold, rather, they provide
services for their clients.

Very good.
Remember, these services include professional skills,
advice, expertise and other related products.
The primary source of revenues of service companies
is the performance of service, often referred to as
service revenues.
Students will give examples such as:
Who can give me examples of service businesses? Law firms – as it provides legal
advice to its clients.
Schools – as it relies on its employees
(i.e. teachers) to educate its students.
Bus companies – even though it
invests heavily on equipment which
are used to perform transportation
services, it is still considered a service
company.
Banks
Accounting firms
Hospitals

Very good! Now let’s talk about it advantages and

disadvantages.

The first one, the advantages of service businesses. (A student will read and explain)

- The absence of inventory or tangible goods

held by the company. As holding inventory
entails proper management and control
measures which make it costly.

How about its disadvantages? (A student will read and explain)

- The inability to standardized services as
services performed vary from one client to
another
Very good. Now, who will read the second one?

Merchandising companies – these businesses sell (A student will read rule number 2)
tangible products.

Very good! Can you explain further what you have

read? “It says ma’am that merchandising
company are businesses which does
sell tangible products like clothes or
appliances.”

Very good, but what do you think is its difference

with manufacturing business? “Ma’am in merchandising, they don’t
create or manufacture their own
products, it’s like a buy and sell form
of business.”

Very good. Remember, this type of business buys

finished or unfinished goods from their suppliers and
resells the same to customers. Merchandising
companies primarily earn revenue from the sale of
the goods or merchandise, also known as sales
revenue or sales.

Who can give me examples of merchandising

companies or businesses? Students will give examples such as:
1. Retailers
2. Wholesalers - a merchandising
company that sells goods to
retailers. For instance, the
retailer National Book Store
buys school supplies from the
wholesaler Pilot.
- Bookstore
- Boutique

Very good. How about their advantages?

- The existence of a tangible product provides a

(A student will read and explain)
leeway to merchandising companies to make
customers notice their products, thereby
promoting sales.
- Relative to service and manufacturing
 companies, these companies generally
consume less conversion time, effort and cost. (A student will read and explain)

Nice. How about its disadvantages?

- Holding Inventory (A student will read)

Very good!
How about the third one? Who will read and explain?

Manufacturing Companies – this kind of business “Ma’am, manufacturing businesses or

creates their own products to be sold to their companies are those companies which
costumer. creates their own products. Unlike
merchandising businesses,
manufacturing businesses,
manufactured their own products.
These companies are supplier of
merchandising businesses.”

Very good! Remember, They use raw materials,

components, or parts which are processed using
machines, computers, and labor to produce finished
goods. Manufacturers usually employ large-scale of
production which is done in manufacturing plants.
They earn revenues primarily from the sale of
manufactured products. The products of
manufacturing companies can be sold directly to
customers, retailers, and other manufacturers.
(Students will give examples, such as:
Now, who can give me an example of manufacturing - Toyota which builds cars and
company? sells them to customers
through their dealers
nationwide.
- Unilever which manufactures
its products like Dove and
Cream Silk and sells them to
retailers such as SM and other
supermarkets.
- 3M which manufactures
adhesives which are bought
and used by aircraft
manufacturers in creating their
Very good. These are really examples of own products.
manufacturing companies.
At this moment, let’s talk about the advantages and
disadvantages of manufacturing companies.
The first one, the advantages of manufacturing
businesses.

- Quality Control wherein manufacturing

companies can ensure that their products meet
the standard set. Just like merchandising
companies, manufacturers benefit from (Someone from the class will read the
having products that are easily noticed by text and explain.)
customers, thus promoting sales.

How about its disadvantages?

- Manufacturers generally needs initial capital
outlay to run production facilities and that
requires large sum of money.
- Manufacturers need to finance their quality (Someone from the class will read the
control procedures to avoid product failure text and explain.)
costs.
- The existence of inventory implies further
costs of managing, handling, and storing
manufactured goods.
Very good, class.

5. Abstraction
After our discussion, what have you learned?

(Students will answer)

We have learned about the different
types of businesses according to
activities, in which we have three
types:
-service businesses
Very good, class. -merchandising businesses
What is service businesses again? -manufacturing businesses

How about merchandising? “Businesses which offers service to

their clients rather than products”
“Businesses which offers tangible
product to the costumers, but do not
How about manufacturing? manufacture it themselves; they have
suppliers”
“Businesses which manufacturers or
creates their own products, they are
 oftentimes the company that supplies
Very good! the products of merchandising
businesses.”

6. Application
Choose a business type according to their activities
and write a simple business plan about it. Make sure
to highlight the business type. The students will perform the task
given.

IV. Evaluation
In a ½ crosswise, answer the following questions. Identify each term.
1. This a type of business which do not creates their own product, but sells
tangible items.
2. This type of business is the supplier of merchandising business for the
manufacture their own product.
3. This type of business offers intangible service to their clients.
4. This type of business earn revenues primarily from the sale of manufactured
products. The products of manufacturing companies can be sold directly to
customers, retailers, and other manufacturers.
5. This type of business buys finished or unfinished goods from their suppliers
and resells the same to customers.
6-10. What for you is the most profitable type of business in our locality? explain
Key Answers:
1. Merchandising Businesses
2. Manufacturing Businesses
3. Service Businesses
4. Manufacturing Businesses
5. Merchandising Businesses

V. Assignment
Research on the Accounting Concepts and Principles.
Study the lesson.

Prepared by:
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