School Grade Level 11/12

DAILY LESSON LOG Teacher Learning Area ENTREPRENEURSHIP

Department of Education Teaching Dates and Time WEEK 8 Quarter QUARTER 2

Session 1: Session 2: Session 3: Session 4:

I. OBJECTIVES
A. Content Standards The learner 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 report
B. Performance Standards
of its operation.
Manifest understanding of starting and operating a simple business.

1. Identify where there is a profit or loss for a business:

C. Learning
a. Understand financial analysis techniques.
Competencies/Objectives
b. Monitor and analyze financial data regularly.
c. Use financial data to make informed decisions about improving profitability.

II. CONTENT BUSINESS PROFIT OR BUSINESS LOSS

III. LEARNING RESOURCES

A. References
1. TG’s Pages
2. LM’s Pages
3. Textbook’s Pages
B. Other Resources
IV. PROCEDURES
1. Reviewing previous lesson or Teacher will ask the students ● Ask the students to recall the The previous lesson was about monitoring and analyzing financial data
presenting the new lesson about the last lesson which regularly to identify where there is a profit or loss for a business. In this
previous lesson on financial
focused on bookkeeping and the lesson, we will be discussing how to use financial data to make
analysis techniques and
importance of maintaining informed decisions about improving profitability.
review the main concepts
financial records for a business.
learned.
Then, the teacher will introduce
the new lesson on financial ● Introduce the new lesson by
analysis techniques. explaining the importance of
regularly monitoring and
 analyzing financial data in
determining whether a
business is making a profit or a
loss.

State the lesson objectives, which

The purpose of this lesson is to help The purpose of this lesson is for students to understand how financial
are to identify the key financial
students understand the financial data can be used to improve profitability in a business. They will learn
2. Establishing the purpose of data that needs to be monitored
analysis techniques that will help how to analyze financial data to identify areas where profitability can
the lesson and analyzed, and to understand
them identify whether their be improved and how to make informed decisions based on that
how this data can help in making
business is profitable or not. analysis.
informed business decisions.
a. Ask the students to recall the
previous lesson on financial
The teacher will present examples analysis techniques and a. A business owner sees that their expenses are increasing faster than
of financial statements such as the review the main concepts their revenue. They use financial data to identify which expenses
income statement and balance learned. are increasing the most and make informed decisions to reduce
3. Presenting
sheet. The teacher will explain the b. Introduce the new lesson by those expenses.
examples/instances of the
meaning of each financial explaining the importance of b. A business owner notices that their profit margins are decreasing.
new lesson
statement and how they are used regularly monitoring and They use financial data to identify which products or services are
to analyze the financial analyzing financial data in generating the most profit and make informed decisions to focus
performance of a business. determining whether a on those products or services.
business is making a profit or a
loss.
4. Discussing new concepts The teacher will explain the a. Discuss the key financial data a. Discuss the importance of analyzing financial data to improve
and practicing new skills #1 concept of profitability, revenue, that needs to be monitored profitability.
and expenses. The teacher will regularly, such as sales b. Introduce key financial ratios such as profit margin, return on
also teach the students how to revenue, expenses, cost of investment, and debt-to-equity ratio.
calculate the gross profit margin goods sold, and net income. c. Demonstrate how to calculate these ratios using sample financial
and net profit margin. The b. Explain how to calculate and statements.
students will then practice interpret financial ratios such d. Discuss how to interpret these ratios and identify areas where
calculating these profit margins as gross margin, net profit profitability can be improved.
using examples provided by the margin, and return on
teacher. investment.
c. Give examples of how to use
these ratios to analyze
financial data and identify
where the business is making a
 profit or a loss.
a. Ask the students to recall the
previous lesson on financial
analysis techniques and
The teacher will discuss the
review the main concepts
concept of breakeven analysis a. Introduce the concept of budgeting and forecasting and how
learned.
and teach the students how to they can be used to improve profitability.
b. Introduce the new lesson by
5. Discussing new concepts calculate the breakeven point of b. Demonstrate how to create a budget and a financial forecast
explaining the importance of
and practicing new skills #2 a business. The students will then using sample data.
regularly monitoring and
practice calculating the c. Discuss how to use a budget and forecast to make informed
analyzing financial data in
breakeven point using examples decisions about expenses and revenue.
determining whether a
provided by the teacher.
business is making a profit or a
loss.
c.
The teacher will divide the d. Ask the students to recall the
students into groups and provide previous lesson on financial
them with financial statements of analysis techniques and a. Divide the students into groups and assign each group a business
different businesses. The students review the main concepts scenario.
will analyze the financial learned. b. Each group will analyze the financial statements of their assigned
statements using the financial e. Introduce the new lesson by business and identify areas where profitability can be improved.
6. Developing Mastery
analysis techniques taught in the explaining the importance of c. They will then create a budget and financial forecast based on
previous lessons. After analyzing regularly monitoring and their analysis.
the financial statements, the analyzing financial data in d. Finally, each group will present their analysis and recommendations
students will present their findings determining whether a to the class.
to the class and explain whether business is making a profit or a
the business is profitable or not. loss.
a. Ask the students to think of a
small business idea and to
create a simple financial plan
The teacher will discuss the for it. a. Discuss how the concepts and skills learned in this lesson can be
7. Finding practical importance of financial analysis b. Instruct them to use the applied to personal finance.
applications of concepts techniques in everyday life, such financial ratios learned to b. For example, students can use financial ratios to evaluate the
and skills in daily living as personal financial planning and estimate the potential profit or profitability of a potential investment or use budgeting and
investment decisions. loss of the business. forecasting to manage their personal expenses.
c. Encourage them to discuss
their ideas and plans with
each other.
 a. Ask the students to reflect on
what they have learned and
The teacher will lead a class
to share their insights with the
discussion on the importance of a. Discuss the importance of financial data in decision making.
class.
financial analysis in operating a b. Emphasize the need for businesses to regularly monitor and analyze
8. Generalizing and b. Encourage them to identify
business and making informed their financial data to identify areas where profitability can be
abstractions about the the practical applications of
decisions. The students will then improved.
lesson the concepts and skills learned
reflect on what they have learned c. Discuss how the concepts and skills learned in this lesson can be
in daily living, such as
and share their insights with the applied to various types of businesses.
managing personal finances
class.
or evaluating investment
opportunities.
● Ask the students to recall the
previous lesson on financial
analysis techniques and
review the main concepts
learned.
● Introduce the new lesson by a. Give a short quiz to assess students' understanding of the concepts
9. Evaluating Learning
and skills learned in this lesson.
explaining the importance of
regularly monitoring and
analyzing financial data in
determining whether a
business is making a profit or a
loss.
The teacher will assign the
students to create a simple
business plan and perform a. For remediation, students can work on additional practice
financial analysis using the problems to reinforce their understanding of financial analysis and
10. Additional Activities for techniques taught in the lesson. budgeting.
Application or Remediation For remediation, the teacher will b. For application, students can create a budget and financial
provide additional examples of forecast for a business idea of their own and present their analysis
financial statements for the and recommendations to the class.
students to analyze and practice
the financial analysis techniques.

V. REFLECTION

A. No. of learners who earned

 80% in the evaluation.
B. No. of learners who require
additional activities for
remediation who scored
below 80%.
C. Did the remedial lessons
work? No. of learners who
have caught up with the
lesson.
D. No. of learners who
continue to require
remediation.
E. Which of my teaching
strategies worked well? Why
did this work?
F. What difficulties did I
encounter which my
principal or supervisor can
help me solve?
G. What innovation or localized
materials did I use/discover
which I wish to share with
other teachers?