ABM Lesson Plan

SEMI-DETAILED LESSON PLAN IN BUSINESS ETHICS & RESPONSIBILITY
GRADE 12 (ABM SPECIALIZED SUBJECT)
I. OBJECTIVES
At the end of the lesson, students should be able to:
1. Define the three major types of businesses: service business,

merchandising business & manufacturing business.
2. Understand how each type of businesses differs or interrelated.
3. Categorize the business according to its type.
II. SUBJECT MATTER
Topic : The three major type of businesses
Reference : http://www.accountingverse.com/accounting-
basics/types-of-businesses.html
Materials : visual aids
III. PROCEDURE
A. DAILY ROUTINES
1. Prayer
2. Checking of attendance
3. Review the past lesson
B. PREPARATION
1. Greet the students
2. Request them to pick up their mess
3. Ask them to seat properly
C. MOTIVATION
Instruct the students to connect all the dots, using four

straight lines without lifting their pen. This game is called
“think out of the box”.
D. LESSON PROPER
Introduce the topic then start the discussion.
A business entity is an organization that uses economic

resources or inputs to provide goods or services to customers in
exchange for money or other goods and services. Business
organizations come in different types and different forms of
ownership. There are three major types of business activities, what
are those?
First is Service Business, this is the type of business that

provides intangible products (products with no physical form). A
service type firms offer professional skills, expertise, advice and
other similar products. They do not sell goods.
 Examples of service businesses are: schools, repair
shops, hair salons, banks, accounting firms and law
firms.
Second is Merchandising Business, this is the type of

business buys products at wholesale price and sells the same at
retail price. They are known as “buy and sell” businesses. They
make profit by selling the products at prices higher than their
purchase costs. A merchandising business sells a product without
changing its form.
 Examples are: grocery stores, convenience stores,

distributors and other resellers.
Third is Manufacturing Business. Unlike merchandising

business, a manufacturing business buys products with the
intention of using them as materials in making a new product. Thus,
there is a transformation of the products purchased. A
manufacturing business combines raw materials, labor and factory
overhead in its production process. The manufactured goods will
then be sold to customers.
 Examples are: pharmaceutical companies, mobile

companies, electronics and the like.
However, some business may be classified in more than one

type of business. A restaurant for example, combines ingredients in
making a fine meal (classified as manufacturing), sells a cold bottle
of wine (classified as merchandising) and fills customer orders
(classified as service). This type of business activity is called Hybrid
Business.
Nonetheless, these companies may be classified according
to their major business interest. In that case, restaurants are more
of the service type for they provide dining services.
E. ACTIVITY
“Paint me a picture”
The students will count from 1, 2 and 3, then group there
selves according to their assigned numbers. The students will
paint a picture depicting a typical scenario of a business type
(service, merchandising and manufacturing) assigned to their
group.
F. GENERALIZATION
No matter how long you've been in business, your
company's size or the industry you're in, you must perform
certain business activities to keep your business running
smoothly. Activities related to your product or service, finance
and marketing are must-dos, so basic and critical to a company
that to neglect them means going out of business.
IV. EVALUATION
Instruct the student to get ½ sheet of paper and then answer
Excercise #1.
V. ASSIGNMENT
The students will group there selves into three and answer
the assignment in a 1 whole sheet of paper by group and present the output to the
class.
Prepared by:
Geneveve A. Martinez

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SEMI-DETAILED LESSON PLAN IN BUSINESS ETHICS & RESPONSIBILITY

GRADE 12 (ABM SPECIALIZED SUBJECT)

At the end of the lesson, students should be able to:

1. Define the three major types of businesses: service business,

II. SUBJECT MATTER

Topic : The three major type of businesses

Materials : visual aids

Instruct the students to connect all the dots, using four

A business entity is an organization that uses economic

First is Service Business, this is the type of business that

Second is Merchandising Business, this is the type of

 Examples are: grocery stores, convenience stores,

Third is Manufacturing Business. Unlike merchandising

 Examples are: pharmaceutical companies, mobile

However, some business may be classified in more than one

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