Republic of the Philippines

Department of Education
Region V
Division of Ligao City
LIGAO NATIONAL HIGH SCHOOL
Ligao City
SY 2024-2025
First Semester

BUDGET OF WORK IN ENTREPRENEURSHIP

Grade 11/12 Number of 80 hours

Hours/Semester
:
Semester 1ST Prerequisite: None
Subject This course deals with the concepts, underlying principles, processes and implementation of a business plan. The preliminaries of this
Description: course include the following: 1) discussion on the relevance of the course; 2) explanation of key concepts of common competencies; 3)
explanation of core competencies relative to the course; and 4) exploration of career opportunities.
References: ENTREPRENEURSHIP, Marife Agustin-Acierto
Specific Key Questions Expected
Content No. of
Most Essential Learning Teaching (at least 5 per Output
Standards and Sessio
Content Learning Objectives Strategies/Activitie specific
Performance ns (in
Competencies s learning
Standards hours)
objectives)
Introduction The learner The learners… The entrepreneurs who -Activity sheet
create new ideas are
1. Relevance of demonstrates 1. Discuss the 1. Discuss the 1 Problem Based called ______________.
the course understanding of relevance of the relevance of the Learning a. Innovative -Reflection
2. Key concepts key concepts, course; course; b. Imitating paper/Journal
and common underlying 2. Explain the key 2. Explain the key 1 Group c. Fabian
d. Drone
competencies principles, and concepts of concepts of Activity/Scavenger 2. The entrepreneur -Group/Team
3. Core core common common Hunt who lives on the labor Outputs
competency in competencies in competencies; competencies; of others is called
__________.
Entrepreneurship Entrepreneurship. 3. Explain the 3. Explain the 2 Competency Based a. Drone
-Notebook
4. Career core core Learning in b. Fabian
opportunities competencies in competencies in Entrepreneurship c. Imitating -Compilation of
Entrepreneurship; Entrepreneurship; d. Innovative Outputs/Portfolio
3. These are
and and 2 Career Exploration entrepreneurs who are
4. Explore job 4. Explore job in to follow the path
opportunities for opportunities for Entrep/Discussion shown by innovative
entrepreneurs.
Entrepreneurship Entrepreneurship a. Innovative
as a career. as a career. b. Imitating
c. Social Entrepreneurs
d. Fabian
Which of the following
does not belong to the
 group?
a. Skills management
c. Conduct research
b. Risk taking d. Make
no changes with his
product
5. Entrepreneur
means:
a. Risk taker
b. To undertake
c. To research
d. To improve standard
of living
Development of The learner 1. Recognize a 1. Recognize a It is the process of
considering,
Business Plan demonstrates potential market potential market evaluating, and
understanding of The learners… The learners… pursuing market-based
concepts, 1.1 Identify the 1.1 Identify the 2 Group activities that are
underlying market problem to market problem Activity/Problem believed to be
advantageous for the
principles, and be solved or the to be solved or Based Learning firm.
processes of market need to be the market need A. Opportunity –
developing a met; and to be met; and seeking
B. Opportunity –
business plan. 1.2 Propose 1.2 Propose screening
solution/s in terms solution/s in terms 1 C. Opportunity –
of product/s and of product/s and seizing D. Sources of
service/s that will service/s that will opportunity
2. This is essential to
meet the need meet the need opportunity – seeking
using techniques using techniques which allows the
on seeking, on seeking, entrepreneur to see
things in a positive and
screening, and screening, and optimistic light in the
seizing seizing midst of crisis or
opportunities: opportunities: difficult
Opportunity situations.
A. Entrepreneurial
1.2.1 Analyze the 1.2.1 Analyze the Identification and mind frame
market need; market need; 1 Solution Proposal B. Entrepreneurial
1.2.2 Determine heart flame
C. Entrepreneurial gut
the possible 1.2.2 Determine game
product/s or the possible 1 Idea Generation D. Entrepreneurial
service/s that will product/s or Workshop heart frame
It is the ability of
meet the need; service/s that will
entrepreneur that can
1.2.3 Screen the meet the need; sense without using
proposed the five senses,
solution/s based 1.2.3 Screen the also known as intuition.
A. Entrepreneurial
on viability, proposed 1 Opportunity mind frame C.
profitability, and solution/s based Screening Exercise Entrepreneurial heart
customer on viability, flame
B. Entrepreneurial gut
requirements; and profitability, and game D.
1.2.4 Select the customer Entrepreneurial heart
best product or requirements; and frame
 service that will 4. One of the essetials
of entrepreneur’s
meet the market 1.2.4 Select the opportunity – seeking
need. best product or 1 Prototype that refers to the
service that will Development driven passion of an
meet the market individual.
A. Entrepreneurial
need. mind frame C.
Entrepreneurial heart
flame
B. Entrepreneurial gut
game D.
Entrepreneurial heart
frame
5. What variable of
societal environment
includes income level
and employment
rate?
A. Economic forces C.
Political forces
B. Sociocultural forces
D. Technological forces
1. Market The learner 2. Recognize and It is the process of
gathering, analyzing
(locality/town) demonstrates understand the and interpreting the
2. Key concepts understanding of market The information about
of market environment and learners… the product or the
3. Players in the market in one’s services to be offered
for sale in the market,
market locality/town. 2.1 Describe the 1 Product Analysis the market and
(competitors) unique selling and Comparison about past, present
4. Products and proposition and and any potential
consumers for the
services value proposition products.
available in the that differentiates A. Data Gathering
market one’s B. Primary Research
product/service C. Secondary Research
D. Market Research
from existing 2. A data gathering
products/services; technique where it can
be moderated to group
interviews and
2.2 Determine 1 Customer Personal brainstorming sessions
who the Creation that provide
customers are in information on user’s
terms of: needs and behaviors.
A. Personal Interview
2.2.1 Target B. Focus Group
market; Discussion
2.2.2 Customer C. Survey
D. Data Gathering
requirements; and 3. A data gathering
2.2.3 Market size technique where it can
1 Workshop through be done via direct mail,
over the phone,
2.3 Validate Interview, FGD and
internet or e-mail.
customer-related Survey A. Data Gathering
concerns through: B. Survey
C. Focus Group
2.3.1 Interview; Discussion
2.3.2 Focused D. Personal Interview
Group Discussion . It is one of the most
(FGD); and reliable and credible
ways of getting
2.3.3 Survey relevant information
from target customers
3. Recognize the A. Primary Research
B. Secondary Research
importance of C. Interview
marketing mix in D. Data Gathering
the development 5. It is the most
of marketing common way to gather
data with the use of
strategy questionnaires or
interview schedule.
The learners… A. Interview
B. Focus Group
3 Group Discussion
3.1 Describe the Presentation/ C. Survey
Marketing Mix Discussion D. Data Gathering
(7Ps) in relation to
______1. It is any
the business initiative undertaken
opportunity vis- by an organization to
àvis: promote an
increase in sales,
3.1.1 Product; usage or trial of a
3.1.2 Place; product or service
3.1.3 Price; _______2. It occurs
when an individual
3.1.4 Promotion;
salesperson sells a
3.1.5 People; product, service
3.1.6 Packaging; or solution to a client.
and _______3. It can be
intangible or tangible
3.1.7 Positioning 1 as it can be in the form
3.2 Develop a Group Activity of services
brand name or goods.
_______4. The way your
product or service
appears from the
outside.
_______5. A marketing
model that modifies
the 4Ps model.
4. Demonstrate 1. The 4M’s of
production are as
understanding of follows except ONE.
the 4Ms of Which one is it?
operations The A. Management
learners… B. Manpower
C. Method
D. Machine
4.1 Describe the 1 Group Presentation 2. Which of the
4Ms (Manpower, following refers to the
Method, Machine, marketing copy that
explains what a
Materials) of product
operations in is and why it is worth
relation to the purchasing?
business A. Prototype
B. Business Model
opportunity: C. Product description
4.1.1 Develop a 1 Group Activity/ D. Suppliers
product Discussion 3. It represents the
final products from the
description; production process and
4.1.2 Create a 5 Group Activity distributed to
prototype of the the customers.
product; A. Input
B. Supplies
4.1.3 Test the 3 Usability Testing C. Output
product D. Materials
prototype; 4.1.4 3 Validity Testing 4. It is a replica of a
product.
Validate the A. Prototype
service B. Business Model
description of the C. Product description
product with D. Suppliers
5. Which of the
potential following refers to the
customers to system of
determine its organizations, people,
activities,
market 1 Brainstorming information, and
acceptability; resources involved in
4.1.5. Select/ moving a product or
service from
pinpoint potential
supplier to customer?
suppliers of raw A. Supply Chain
materials and B. Value Chain
other inputs C. Business model
D. Prototype
necessary for the
production of the 1 Group Presentation 1. It is a tool that
product or allows managers to
make educated
service; 4.1.6 estimates on revenue
Discuss the and
value/supply costs of the business in
chain in relation 1 Group Presentation order to cope up with
uncertainties of the
to the business future –
enterprise; and a. estimating
4.1.7 Recruit b. guessing
c. forecasting
qualified people d. benchmarking
for one’s business 5 Business Model
enterprise. Creation by Group 2. Which of the Overall Report
following businesses
use Service Income in
4.2 Develop the 2 Business Revenue recording revenues? Financial Report
business model; Forecasting a. Beauty Salon
 b. Sari-sari store Group Reports
c. Movie House
4.3 Forecast the d. Hardware
revenues of the 2 3. It refers to the
business; amount of
merchandise or goods
sold by the business
4.4 Forecast the for a given
costs to be 5 Profit Calculation period of time.
incurred; a. Operating Expense
b. Deductions
c. Cost of Goods Sold
4.5 Compute for 3 Group Activity d. Sales
profits; and 3. Aling Coring sold 5
pieces of rugs. She
bought the rugs for 20
4.6 Create the pesos and sold it
company’s five for 35 pesos. How
(5) year projected much is the total cost
of goods sold?
financial a. P 80.00
statements. b. P 90.00
c. P 100.00
d. P 110.00
5. Freight-in refers to
the amount paid to
transfer goods or
merchandise
purchased
from the _________.
a. buyer to the supplier
b. buyer to buyer
c. supplier to the buyer
d. supplier to supplier
Business The learner 1. Manifest 1. Which office will you
go to register your
Implementation demonstrates understanding of single-owned business?
understanding of starting and A. SEC
concepts, operating a B. BIR
underlying simple business C. DTI
D. Mayor’s Office
principles, and The learners… 2. Which office do you
processes of visit to register a
starting and 1.1 Implement the 10 Business partnership or
corporation?
operating a business plan; Enterprise A. SEC
simple business 1.2 Operate the Simulation B. BIR
business; C. DTI
1.3 Sell the D. Mayor’s Office
3. To secure a Tax
product/service to Identification Number
potential (TIN), which office will
customers; you go?
A. SEC
1.4 Identify the B. BIR
reasons for C. DTI
keeping business D. Mayor’s Office
records; 4. SSS, Philhealth and
 1.5 Perform key Pag-ibig fund
contributions are made
bookkeeping by _ .
tasks; 5 Bookkeeping A. employees only
1.6 Interpret Activity B. both Employees and
financial Employers
C. employers only
statements 3 D. none of the choices
(balance sheet, 5. Which of the
income following is not a step
to follow before
statement, cash operating a business?
flow projections, A. Register your
and summary of business
sales and cash B. Set up an
accounting system
receipts); 1.7 C. Advertise the
Prepare an business using
income statement 3 Facebook
D. Selling the product
and a balance 6. One of the account
sheet; titles below is used in
1.8 Identify where making an adjusting
there is a profit or 2 entry. Which is one
is it?
loss for a a. liability
business; and b. prepaid insurance
1.9 Generate an Group Preparation c. asset
d. capital
overall report on 4 of Financial Report
the activity. and Other Reports

Prepared by:

ANJENET P. OLAYRES MICHAEL P. ORAN ROSALIE B. RICAFRANCA NORILYN F. ALAPAD

Subject Teacher Subject Teacher Subject Teacher Subject Teacher

Noted: Recommending Approval: APPROVED:

ALBERTO Q. OCTAVO BRENLY B. MENDOZA JESSICA U. SAYSON

Subject Group Head-AMS SHS Assistant Principal Secondary School Principal IV