Grades 7-12 School/Department PSLIS – SHS Grade Level 11

DAILY LESSON Teacher Ma. Luisa M. Reyes Learning Area Organization & Management
LOG (DLL) Teaching Date and Aug. 21- 22, 2024 Quarter 1
Time

OBJECTIVES
The learner:
Content Standards The learner demonstrates an understanding of the nature and importance of planning in business,
its various types, and how it operates at different levels within a firm. (ABM_AOM11-Ic-d-9)
The learner:
Performance Standards The learner identifies the different types of plans, compares planning at different levels, and
prepares a budget plan. (ABM_AOM11-Ic-d-9)
The learner:
1. Discusses the nature and benefits of planning.
2. Compares and contrasts the different types of plans.
3. Describes planning at different levels in the firm.
4. Prepares a budget plan.
Learning Competencies/Objectives
(Write the LC code for each)
Objective for Peace Education: (catch-up Friday)

To promote understanding, tolerance, and non-violent conflict resolution by fostering respect for
diversity and encouraging collaboration among individuals from different cultural, social, and
religious backgrounds.
CONTENT Nature and Benefits of Planning, Types of Plans, Planning at Different Levels, and Budget
(What is the lesson all about/Subject Matter) Preparation
LEARNING RESOURCES
(List of materials to be used)
References
Teacher’s Guide Pages n/a
Learner’s Materials Pages n/a
Textbook Pages Pages 61-76
Additional Materials from Learning
n/a
Resource (LR) Portal
teacher-made presentation materials printed letterings, flash cards, markers, and adhesives
Other Learning Resources
photocopy of sample texts (Elements of Statement of Financial Position) chalkboard, and laptop.
PROCEDURES
Reviewing Previous Lesson or Presenting Review the concept of PEST and SWOT analysis from the previous lesson, linking it to how
the New Lesson strategic planning influences business decisions.
Establishing a Purpose for the Lesson It’s show time!
 The teacher will Explain the importance of planning in business. Highlight how planning helps set
goals, reduces risks, and guides decision-making processes across all levels of a firm.

Teacher will give discussion on Concept:

Nature and Benefits of Planning:
Define planning as the process of setting objectives and determining how to achieve them.
Discuss the key benefits of planning, such as providing direction, reducing uncertainty, and
improving efficiency.
Discussing New Concepts and Practicing
New Skills #1
Different Types of Plans:
Strategic Plans: Long-term plans focused on the overall direction of the company.
Tactical Plans: Short-term plans that focus on specific areas of the business.
Operational Plans: Day-to-day plans that address routine activities.
Contingency Plans: Plans that prepare for unexpected events.
 • Planning at Different Levels in the Firm:
Discuss how planning varies at different levels:
Top-level (Strategic Planning): Focuses on long-term objectives and overall direction.
Discussing New Concepts and Practicing Mid-level (Tactical Planning): Implements the strategic plan through shorter, more specific goals.
New Skills #2 Operational Level (Operational Planning): Ensures the day-to-day operations run smoothly.
• Budget Plan Preparation:
Introduce the basic components of a budget (income, expenses, savings).
Guide students through the process of preparing a simple budget plan using sample data.
Activity:
Exercise 1: Ask students to compare and contrast the different types of plans in the context of a
Developing Mastery
given company.
(Leads to Formative Assessment)
Exercise 2: Provide students with sample data and have them prepare a budget plan for a small
business.
Activity: Discuss how planning and budgeting are essential in both personal finances and business
operations. Ask students to reflect on how they can use planning to improve their academic and
personal lives.

Activity: "Circle of Peace" ( Catch-up Friday)

Instructions:
Gather students in a circle.
Finding Practical Application of Concepts Each student takes turns sharing one thing they appreciate about a different culture, belief, or
and Skills in Daily Living background.
After each student speaks, the others will respond by giving a brief positive affirmation ("Thank you
for sharing" or "That's wonderful").

Goal:
Encourage students to recognize and appreciate diversity, promoting understanding and respect for
others' differences.

Reflection:
After everyone has shared, have a brief discussion about how learning about others can foster peace
and reduce misunderstandings.
Small Group Sharing
Making Generalizations and Abstractions Activity: Students will share their prepared budget plans with the class, explaining how they
about the Lesson allocated resources and the reasoning behind their decisions. They will discuss the advantages of
effective planning and budgeting.
Evaluation of Learning:
1. Peer Review: Students will exchange their budget plans with a partner for evaluation.
Evaluation of Learning
They will use the following questions to guide their review:
 Are the budget components clear and well-organized?
Are the income and expense projections realistic?
What suggestions can you provide for improvement?
2. Teacher Assessment: The teacher will assess the accuracy and completeness of the
students' budget plans and provide feedback.

Let’s Learn More!

Additional Activities for Application or Activity: Assign students to create a personal budget for one month, tracking their projected income
Remediation and expenses. They will submit their budget and provide a reflection on what they learned from
the activity.
REMARKS
REFLECTION
(Reflect on your teaching and assess yourself)
No. of learners who earned 80% in the
evaluation/assessment
No. of learners who require additional activities
for remediation
Did the remedial lessons work? No. of learners
who have caught up with the lesson
No. of learners who continue to require
remediation/enhancement
Which of my teaching strategies worked well?
Why did these work?
What difficulties did I encounter which my
principal/head teacher/master teacher/
coordinator or supervisor can help me solve?
What innovation or localized materials did I
use/discover which I wish to share with other
teachers/colleagues?

Checked by: Noted:

Prepared by:
SHIELA NIÑA L. REA- SANTES
MA. LUISA M. REYES
Master Teacher II REYNALDO V. NANONG, EdD
Teacher II/ Subject Teacher
Subject Group Head Principal III