GRADES 1 to 12 School:

DAILY LESSON LOG Teacher:

Teaching Dates and Time:

SESSION 1 SESSION 2 SESSION 3 SESSION 4

December 15, Monday December 16, Tuesday December 17, Tuesday December 18, Tuesday
TOPIC Forecasting Costs Incurred Computation of Gross Profit Computation of Gross Profit Computation of Gross Profit
A. Learning Competencies/ Forecast the costs to be incurred Computation of Gross Profit Computation of Gross Profit Computation of Gross Profit
Objectives CS_EP11/12ENTREP-0h-j-15 CS_EP11/12ENTREP-0h-j-15 CS_EP11/12ENTREP-0h-j-15 CS_EP11/12ENTREP-0h-j-15
(Write the LC code for
each)

Specific Learning Objectives: Specific Learning Objectives: Specific Learning Objectives: Specific Learning Objectives:
1. Conduct Unit Test  Identify essential  Compute actual revenues;  Define Operating profit
2. Value the components in computing  Compute actual costs; margin rate, Net profit
significance of revenues and costs;  Compute gross profit, margin rate and Return on
Forecasting Revenue  Differentiate between gross operating profit and net Investment
and Cost Incurred profit, operating profit and profit;  Discuss the concept of
net profit; Operating profit margin rate,
Net profit margin rate and
Return on Investment
 Compute Operating profit
margin rate, Net profit
margin rate and Return on
Investment
LEARNING
RESOURCES

1. Teacher’s Guide pages

2. Learner’s Material pages
3. Textbook pages
4. Additional Materials
from Learning Resource
LR portal
A. Other Learning Resources ADM, Entrepreneurship Quarter ADM, Entrepreneurship ADM, Entrepreneurship ADM, Entrepreneurship
2 Module 2- Forecasting Quarter 2 Module 3- Quarter 2 Module 3- Quarter 2 Module 3-
Reveues and Costs Computation of Gross Profit Computation of Gross Profit Computation of Gross Profit
 https://strategiccfo.com/articles/
accounting/forecasting/
LEARNING DELIVERY MODE: -Check attendance of students -Check attendance of students -Check attendance of students -Check attendance of students
(4 A’s of Learning) -Ensure cleanliness and -Ensure cleanliness and -Ensure cleanliness and -Ensure cleanliness and
management of classroom management of classroom management of classroom management of classroom
behavior among students before behavior among students before behavior among students before behavior among students before
starting the lesson. Review starting the lesson. Review starting the lesson. Review starting the lesson. Review
previous lesson. previous lesson. previous lesson. previous lesson.

Motivation: Motivation: Motivation: Motivation:

The teacher will ask the learners The teacher will ask the The teacher will ask the The teacher will ask the
what is cost? students “What will happen to students to diffentiate Gross, students to Recap yesterday’s
the business if the revenue Operating and Net Profit topic
exceeds expenses? Expenses
exceeds revenue?
Provide learners different Provide the students the Provide the students the Provide the students the
classes/froms of expenses and let purpose and coverage and purpose and coverage and purpose and coverage and
the learners identify whether the overview of the subject. overview of the subject. overview of the subject.
provided expenses belong to
Operating or Direct Costs. The teacher wil introduce the The teacher wil introduce the The teacher wil introduce the
concept of Computation of concept of Computation of concept of Computation of
Gross Profit Gross Profit Gross Profit
Let the learners get ½ Activity 1: Think-Pair-Share Activity 1: Problem Solving Activity 1: Think-Pair-Share
lengthwise for unit test. Directions: In pairs, the Directions: Directions: In pairs, the
students need to think what Provide word problem and let students need to answer the
will happen if the revenue the learners identify what is questions with regards to net
exceeds expenses and what are given in the problem. operating margin ROI and
the essential components that Liquidity ratio.
might contribute to derive
profit or loss. .

Provide test papers. Analysis Analysis Analysis

The teacher would let students The teacher would let students The teacher would let students
to discuss their answers with a to compute the Gross Profit. to analyze the Liquidity Status
partner. Afterwards, a volunteer What is the the contributions? of the Business in the given
will read their work in front of Of cost incurred, and revenue examples.
the class. earned with regards to the
Gross Profit?
 Check and Compute MPS. Abstraction:
Recapitulate least learned Abstraction: Abstraction: The teacher would ask the
topic. The teacher would ask the The teacher would ask the students to define and discuss
students what is the process of students to generate conclusions the concept of Operating profit
computing profit. Differentiate with regards to the margin rate, Net profit margin
gross profit, operating profit computations. Ask the rate and Return on
and net profit following questions: Investment .
1. How much profit does
Rodrigo earn?
2. Is it good to engage in a
business like Rodrigo’s?
Yes or No?
3. What do you think of
Rodrigo’s business? Is it
good for a beginner?
Application: Application: Application:
 Activity 2: Identify  Activity 2: Compute Activity 2. Provide Sample
Components in Gross Profit, Net and Projected Balance sheet and
computing revenue Operating Profit, Income Statement and let the
and cost learners compute the following:
a. Gross profit rate
b. Operating profit margin
rate
c. Net profit margin rate
d. Return on Investment
ASSESSMENT Ask leaners to answer following  Differentiate Gross  Problem Solving: Formative Test:
(Formative Test and Results) reflection questions. (Importance Profit, Net and  Computing Gross Profit 1-15 True or False.
of forecasting revenue and cost Operaiting Profit. Net and Operating
incurred). Complete the Profit
paragraph by providing missing  Actual Cost and
terms. Revenue
 Make Conclusions and
Recommendation
Assignment
I. REMARKS
II. REFLECTION
A. No. of learners earned 80%in
the evaluation.
B . No. of learners who required
 additional activities for
remediation who scored
below 80%

C. Did the remedial lesson work?

No. of learners who have
caught up with the lesson.

D. No. of learner who continue

to require remediation

E. Which of my teaching
strategies worked well? Why
did these work?

F. What difficulties did I

encounter which my
principal or supervisor can
help me solve?

G. What innovation or localized

materials did I used/discover
which I wish to share with
other teachers?

Prepared by: Checked by:

WINDELL ARTH J. MERCADO PAPIAS P. JAYME

Teacher Assistant Principal II