SYLLABUS IN TLE 10(Entrepreneurship)

First Quarter

Grade Level Standard The learner demonstrates the knowledge, skills, and attitudes in Technology and Livelihood Education which will enable him/her to gain employment, become an entrepreneur, bookkeeper and/or pursue higher education.

Content Standard The learner demonstrates knowledge and skills that will lead to one becoming an ideal entrepreneur.

Performance Standard The learner applies knowledge and skills in selling products based on needs and demand of the community/school.

Time Frame

Topics Learning Competencies Assessment

Week 1 Orientation -Student Activity Program -Rules and regulations in classroom -Groupings -Seating Arrangements -TLE Grading System

Pre-test

Week 2

Meaning of Entrepreneurship

Entrepreneurship before and Entrepreneurship now

Defines the meaning of Entrepreneurship

Identifies the different business establishment in their community

Formative:

Video Presentation- (After watching the video, students must formulate their own definition of Entrepreneurship)

Valuing:

Appreciation of their environment.

Discusses on how entrepreneurship started.

Knows the difference between Entrepreneurship before and Entrepreneurship now

Picture Analysis- show pictures of a market and identify the people who are offering the merchandise or services to sell.

Week 3

Advantages and Disadvantages of Entrepreneurship

Benefits derived from Entrepreneurship

Entrepreneurial Competencies

Valuing:

Appreciation of their own talents and skills.

Ability to dream, to achieve and to believe in their capacity to become rich.

Discusses the advantages and disadvantages of Entrepreneurship

Discusses the economic benefits of entrepreneurship

Research about successful entrepreneurs

Understands the traits on how to be a successful and effective entrepreneur

Formative:

Group sharing/ discussion about topics one and two.

Summative:

Research with the use of the internet, the top ten richest men in the Phil. (rubrics)

Quiz - Identification - True or False - Essay

Week 4

Creativity in Business

Drawing or sketch about products and services that the students would like to introduce in the market in the future

Common problems of Entrepreneurs -Financial Problems -Organizational Problems -Marketing Problems -Competition -Customer Satisfaction

Valuing:

Focusing on the different products in the market.

Planning for the products that they want to create in the future.

Focusing on the possible solutions of problems encountered by Entrepreneurs.

Shows their creativity by means of drawing or sketch of a new product or services that they want to introduce in the market someday

Identifies the problems encountered by Entrepreneurs

Discusses the different problems and the possible solutions.

Formative:

Discussion

Recitation Summative:

Creativity in business (rubrics)

Week 5 FIRST MID QUARTER

Week 6 Project/product Making

Checking of the Project/product

Planning for the Entrep. Days

Valuing:

Focusing on the project/product

Showing their creativity in doing the project/product

Following instructions in doing the project/product

Appreciation of their talent/ skills in doing the product/project

Finishes doing the project/product on time in order to sell them during Entrep. Days

Planning for ways on how to sell and earn more profit.

Formative:

Project Plan

Summative:

Project Making (rubrics)

Week 7 Nutrition Month Celebration

Enterprising Days

Valuing:

Appreciation of their group mates.

Focusing on their ability to sell and earn.

Applies the theories learned in Entrepreneurship by selling products and gaining profit.

Transfer Goal:

In line with the Nutrition Month celebration, the TLE Dept. will have an activity tag as:”Fiesta sa Gym: Halina at Makisaya sa TLE Day siguradong may kita”

Summative:

Enterprising Day -each group will sell products to HAU community in order for them to earn. (rubrics)

This is to showcase the talents and skills learned in different components, so students will have a chance to portray the role of an entrepreneur, baker, programmer, web developer, artist etc. This is also a way for the students to experience the real world of work.

Week 8

Business Ownership

Advantages and Disadvantages -Sole Proprietorship -Partnership -Corporation

Valuing:

Analyzing the three business ownership.

Planning for establishing one of this business ownership.

Identifies the different business ownership

Discusses the advantages and disadvantages

Formative:

Recitation

Group Sharing -to know the three types of business ownership -to discuss the advantages and disadvantages of each type.

Week 9

Types of Entrepreneurial Activities

Retailing -Types of Retailing -Types of Retailing by ownership

Manufacturing

Services -types of service -forms of service business

Valuing:

Appreciation of the different Entrepreneurial Activities.

Appreciation of the different personalities involve in different business establishments.

Discusses the types of Entre-preneurial activities

Knows the types of retailing

Understands manufacturing and service business.

Identifies the types and forms of service business.

Formative:

Group sharing/ discussion about the topics.

Game

Recitation Summative:

Quiz about the topics -True or False -Multiple Choice -Essay

Week 10

First Quarter Examination

SYLLABUS IN TLE 10 (Bookkeeping)

Second Quarter

Grade Level Standard The learner demonstrates the knowledge, skills, and attitudes in Technology and Livelihood Education which will enable him/her to gain employment, become an entrepreneur, bookkeeper and/or pursue higher education.

Content Standard The learner demonstrates knowledge and skills in the field of business by developing in the students the art of bookkeeping and accounting.

Performance Standard The learner analyzes and prepares general journal, general ledger, trial balance, worksheet and financial statements of a business entity.

Time Frame

Topics Learning Competencies Assessment

Week 1 Introduction to Bookkeeping

Definition of Bookkeeping

Definition of Business Transaction and Personal Transaction

Exercises on Business and Personal Transaction

Defines Bookkeeping, Business Transaction and Personal Transaction

Compares business transaction from personal transaction

Formative:

Pre-test

Exercises on business and personal transactions. -refer to module

Valuing:

Appreciation of their work as bookkeepers.

Focusing on the different business transactions

Week 2 Meaning of Accounting

Four phases of Accounting a. Recording b. Classifying * assets *liabilities *owner’s equity c. Summarizing d. Interpreting *Balance Sheet *Income Statement *Capital Statement Valuing: Appreciation of their work as bookkeepers.

Defines the meaning of Accounting

Identifies the four phases of Accounting

Explains assets, liabilities and owner’s equity

Discusses the Financial Statements(FS) *Balance Sheet *Income Statement *Capital Statement

Formative:

Group Sharing

Recitation

Summative:

Quiz -Identification

Week 3 Parties interested in the Financial Information

Fundamental Concepts of Accounting

Basic Elements of Accounting (Assets, Liabilities, Owner’s Equity, Revenue, Expense, Net Income, Net Loss)

Use of Account titles Valuing:

Focusing on the account titles.

Understanding the fundamental concepts of Accounting.

Identifies the parties interested in the FS

Understands and explains the fundamental concepts of Accounting

Discusses the basic elements of accounting

Memorizes the account titles to be used in recording.

Formative:

Exercises about the Account Titles -refer to module

Summative:

Quiz -Identification -Essay

Week 4

Accounting Equation

Analyzing Business transactions using the Accounting Equation

Problem Solving

Understands the accounting equation Assets=Liabilities +owner’s equity

Formative:

Problem Solving (Illustrative Problem)

Valuing:

Focusing on the problem solving.

Being honest in answering the problem.

Analyzes and records business transaction using accounting equation

Summative :

Quiz (Problem Solving)

Week 5 Second Mid Quarter Examinations

Week 6

Theory of Debit and Credit

Rules of Debit and Credit

Exercises on Theory of Debit and Credit

Accounting Cycle

Flow of Accounting data

Valuing:

Focusing on the theory of debit and credit

Appreciation of the work of the accountants.

Explains the theory of debit and credit

Discusses the rules to follow in Debit and Credit

Explains the accounting cycle

Discusses the flow of accounting data

Formative:

Exercises using the Theory of Debit and Credit

Summative:

Quiz -Identification

Week 7

General Journal (two column journal)

Discusses General Journal

Formative:

Problem Solving using 2 column journal (Illustrative Problem)

Guidelines in preparing the General Journal

Illustrative Problem

Mastery Problems Valuing: Following instructions is important to understand General Journal and General Ledger.

Explains how to prepare the general journal using two column journal

Solves problem to master the lesson

Summative:

Quiz (Problem Solving)

Week 8

Chart of Accounts

General Ledger

Posting to the ledger

Cross referencing

Footing the ledger

Trial Balance Valuing: Listening and following instructions are very important factors to master

Discusses the chart of accounts

Explains General Ledger

Discusses the steps in preparing the general ledger

Explains posting, cross referencing, and footing the ledger

Discusses the steps in preparing the trial balance from the given

Formative:

Boardwork/Demonstration -Preparation of the General Ledger from the given General journal using ledgers. -Preparation of the trial balance.

Summative:

Quiz (Problem Solving)

the lessons.

general ledger.

Week 9

Preparation of the Worksheet

Mastery Problem Valuing

Appreciation of the work of bookkeepers and accountants.

Demonstrates how to prepare the worksheet using 6 column journal

Gives them one problem wherein they have to prepare the following: - General Journal - General ledger - Trial Balance - Worksheet

Transfer Goal: Interview with an Entrepreneur. -A student will interview an entrepreneur and ask how business transactions are being recorded. -A student may share knowledge and skills learned in Bookkeeping just in case the entrepreneur do not record business transactions using bookkeeping or does not have knowledge in bookkeeping.

Formative:

Boardwork

Recitation

Post Test Summative:

Problem Solving (from General Journal to Worksheet)

Week 10 Second Quarter Examinations

SYLLABUS IN TLE 10(Entrepreneurship)

Third Quarter

Grade Level Standard The learner demonstrates the knowledge, skills, and attitudes in Technology and Livelihood Education which will enable him/her to gain employment, become an entrepreneur, bookkeeper and/or pursue higher education.

Content Standard The learner demonstrates knowledge and skills that will lead to one becoming an ideal entrepreneur.

Performance Standard The learner applies knowledge and skills in selling products based on needs and demand of the community/school.

Time Frame

Topics Learning Competencies Assessment

Week 1 Orientation -Student Activity Program -Rules and regulations in classroom -Groupings -Seating Arrangements -TLE Grading System

Pre-test

Week 2

Meaning of Entrepreneurship

Entrepreneurship before and Entrepreneurship now

Valuing:

Appreciation of their environment.

Defines the meaning of Entrepreneurship

Identifies the different business establishment in their community

Discusses on how entrepreneurship started.

Knows the difference between Entrepreneurship before and Entrepreneurship now

Formative:

Video Presentation- (After watching the video, students must formulate their own definition of Entrepreneurship)

Picture Analysis- show pictures of a market and identify the people who are offering the merchandise or services to sell.

Week 3

Advantages and Disadvantages of Entrepreneurship

Benefits derived from Entrepreneurship

Entrepreneurial Competencies

Valuing:

Appreciation of their own

Discusses the advantages and disadvantages of Entrepreneurship

Discusses the economic benefits of entrepreneurship

Research about successful entrepreneurs

Formative:

Group sharing/ discussion about topics one and two.

Summative:

Research with the use of the internet, the top ten richest men in the Phil. (rubrics)

Quiz - Identification

talents and skills.

Ability to dream, to achieve and to believe in their capacity to become rich.

Understands the traits on how to be a successful and effective entrepreneur

- True or False - Essay

Week 4

Creativity in Business

Drawing or sketch about products and services that the students would like to introduce in the market in the future

Common problems of Entrepreneurs -Financial Problems -Organizational Problems -Marketing Problems -Competition -Customer Satisfaction

Valuing:

Focusing on the different products in the market.

Planning for the products that they want to create in the future.

Focusing on the possible solutions of problems encountered by Entrepreneurs.

Shows their creativity by means of drawing or sketch of a new product or services that they want to introduce in the market someday

Identifies the problems encountered by Entrepreneurs

Discusses the different problems and the possible solutions.

Formative:

Discussion

Recitation Summative:

Creativity in business (rubrics)

Week 5 THIRD MID QUARTER EXAMINATION

Week 6 Project/product Making

Checking of the Project/product

Planning for the Entrep. Days

Valuing:

Focusing on the project/product

Showing their creativity in doing the project/product

Following instructions in doing the project/product

Appreciation of their talent/ skills in doing the product/project

Finishes doing the project/product on time in order to sell them during Entrep. Days

Planning for ways on how to sell and earn more profit.

Formative:

Project Plan

Summative:

Project Making (rubrics)

Week 7 Enterprising Days

Valuing:

Appreciation of their group mates.

Focusing on their ability to sell and earn.

Applies the theories learned in Entrepreneurship by selling products and gaining profit.

Transfer Goal:

The highlight of Entrepreneurship is for the

Summative:

Enterprising Day -each group will sell products to HAU community in order for them to earn. (rubrics)

students to practice what they have learned and of course to earn. With this group activity students will have a chance to sell products to other students and to HAU community. Their main objective is to satisfy the customers and to earn.

Week 8

Business Ownership

Advantages and Disadvantages -Sole Proprietorship -Partnership -Corporation

Valuing:

Analyzing the three business ownership.

Planning for establishing one of this business ownership.

Identifies the different business ownership

Discusses the advantages and disadvantages

Formative:

Recitation

Group Sharing -to know the three types of business ownership -to discuss the advantages and disadvantages of each type.

Week 9

Types of Entrepreneurial Activities

Retailing

Discusses the types of Entre-preneurial activities

Knows the types of

Formative:

Group sharing/ discussion about the topics.

-Types of Retailing -Types of Retailing by ownership

Manufacturing

Services -types of service -forms of service business

Valuing:

Appreciation of the different Entrepreneurial Activities.

Appreciation of the different personalities involve in different business establishments.

retailing

Understands manufacturing and service business.

Identifies the types and forms of service business.

Game

Recitation Summative:

Quiz about the topics -True or False -Multiple Choice -Essay

Week 10

Third Quarter Examination

SYLLABUS IN TLE 10 (Bookkeeping)

Fourth Quarter

Grade Level Standard The learner demonstrates the knowledge, skills, and attitudes in Technology and Livelihood Education which will enable him/her to gain employment, become an entrepreneur, bookkeeper and/or pursue higher education.

Content Standard The learner demonstrates knowledge and skills in the field of business by developing in the students the art of bookkeeping and accounting.

Performance Standard The learner analyzes and prepares general journal, general ledger, trial balance, worksheet and financial statements of a business entity.

Time Frame

Topics Learning Competencies Assessment

Week 1 Introduction to Bookkeeping

Definition of Bookkeeping

Definition of Business Transaction and Personal Transaction

Defines Bookkeeping, Business Transaction and Personal Transaction

Compares business transaction from personal transaction

Formative:

Pre-test

Exercises on business and personal transactions. -refer to module

Exercises on Business and Personal Transaction

Valuing:

Appreciation of their work as bookkeepers.

Focusing on the different business transactions

Week 2 Meaning of Accounting

Four phases of Accounting a. Recording b. Classifying * assets *liabilities *owner’s equity c. Summarizing d. Interpreting *Balance Sheet *Income Statement *Capital Statement

Defines the meaning of Accounting

Identifies the four phases of Accounting

Explains assets, liabilities and owner’s equity

Discusses the Financial Statements(FS) *Balance Sheet *Income Statement *Capital Statement

Formative:

Group Sharing

Recitation

Summative:

Quiz -Identification

Valuing: Appreciation of their work as bookkeepers.

Week 3 Parties interested in the Financial Information

Fundamental Concepts of Accounting

Basic Elements of Accounting (Assets, Liabilities, Owner’s Equity, Revenue, Expense, Net Income, Net Loss)

Use of Account titles Valuing:

Focusing on the account titles.

Understanding the fundamental concepts of Accounting

Identifies the parties interested in the FS

Understands and explains the fundamental concepts of Accounting

Discusses the basic elements of accounting

Memorizes the account titles to be used in recording.

Formative:

Exercises about the Account Titles -refer to module

Summative:

Quiz -Identification -Essay

Week 4

Accounting Equation

Analyzing Business transactions using the Accounting Equation

Problem Solving Valuing:

Focusing on the problem solving.

Being honest in answering the problem.

Understands the accounting equation Assets=Liabilities +owner’s equity

Analyzes and records business transaction using accounting equation

Formative:

Problem Solving (Illustrative Problem)

Summative :

Quiz (Problem Solving)

Week 5 Fourth Mid Quarter Examinations

Week 6

Theory of Debit and Credit

Rules of Debit and Credit

Exercises on Theory of Debit and Credit

Accounting Cycle

Flow of Accounting data

Explains the theory of debit and credit

Discusses the rules to follow in Debit and Credit

Explains the accounting cycle

Discusses the flow of accounting data

Formative:

Exercises using the Theory of Debit and Credit

Summative:

Quiz -Identification

Valuing:

Focusing on the theory of debit and credit

Appreciation of the work of the accountants.

Week 7

General Journal (two column journal)

Guidelines in preparing the General Journal

Illustrative Problem

Mastery Problems Valuing: Following instructions is important to understand General Journal and General Ledger.

Discusses General Journal

Explains how to prepare the general journal using two column journal

Solves problem to master the lesson

Formative:

Problem Solving using 2 column journal (Illustrative Problem)

Summative:

Quiz (Problem Solving)

Week 8

Chart of Accounts

General Ledger

Discusses the chart of accounts

Formative:

Boardwork/Demonstration -Preparation of the General Ledger

Posting to the ledger

Cross referencing

Footing the ledger

Trial Balance Valuing: Listening and following instructions are very important factors to master the lessons.

Explains General Ledger

Discusses the steps in preparing the general ledger

Explains posting, cross referencing, and footing the ledger

Discusses the steps in preparing the trial balance from the given general ledger.

from the given General journal using ledgers. -Preparation of the trial balance.

Summative:

Quiz (Problem Solving)

Week 9

Preparation of the Worksheet

Mastery Problem Valuing

Appreciation of the work of bookkeepers and accountants.

Demonstrates how to prepare the worksheet using 6 column journal

Gives them one problem wherein they have to prepare the following: - General Journal - General ledger - Trial Balance - Worksheet

Transfer Goal: Interview with an Entrepreneur. -A student will interview an entrepreneur and ask how business transactions are

Formative:

Boardwork

Recitation

Post Test Summative:

Problem Solving (from General Journal to Worksheet)

being recorded. -A student may share knowledge and skills learned in Bookkeeping just in case the entrepreneur do not record business transactions using bookkeeping or does not have knowledge in bookkeeping.

Week 10 Fourth Quarter Examinations