A Lesson Plan in Accountancy, Business and Management

Content Standard The learners demonstrate an understanding of basic concepts and

theories of management.
Performance The learner shall be able to apply management theories &
Standard concepts in solving business cases.
Learning The learner…
Competencies 1. discuss the meaning and functions of management
(ABM_AOM11-Ia-b-1).
2. explain the various types of management theories
(ABM_AOM11-Ia-b-2)
3. explain the functions, roles, and skills of a manager
(ABM_AOM11-Ia-b-3)

I. Learning Objectives

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

1. explain the various types of management theories;
2. describe the function and importance of management;
3. appreciate the role/importance of a manager through role-play.

II. Subject Matter

Topic Nature and Concept of Management
References:
Materials: Laptop, PowerPoint Presentation, Blackboard
Values Integration: Cooperation and Appreciation

III. Learning Activities

A. Preliminary Activities
a. 1 Prayer
a. 2 Greetings
a. 3 Classroom Management
a. 4 Checking of Attendance
a. 5 Review
a. 6 Motivation

B. Developmental Activities
b. 1 Activity
The students will have a
 b. 2 Analysis
Call on the learners to answer the following questions:

1. What issues do you see in the poster?

2. Which ones do you understand? Which ones do you not know?
3. What possible dangers and issues of unguarded use of the internet are depicted in the
picture?
4. Which of these issues have happened to you or to your friends? Why did they
happen?

b. 3 Abstraction
From the student’s work, the teacher will discuss more about the following:

Piracy- the unauthorized reproduction or use of a copyrighted book, recording, television program,
patented invention, trademarked product, etc. (www.dictionary.com/browse/piracy)

Intellectual Property (IP) - refers to creations of the mind, such as inventions; literary and artistic
works; designs; and symbols, names and images used in commerce.
- RA 8293 Intellectual Property Code of the Philippines

World Intellectual Property Organization (WIPO) - refers to creations of the mind, such as
inventions; literary and artistic works; designs; and symbols, names and images used in commerce
- is the global forum for intellectual property
services, policy, information and cooperation.
- is the UN agency responsible for treaties
involving copyright, patent, and trademark laws.
WIPO can be a force for progressive change,
helping the world take into account public
interest and development needs.
TYPES OF INTELLECTUAL PROPERTY

1. Copyright- a legal term used to describe the rights that creators have over their literary and
artistic works.
- books, music, paintings, sculpture and films, to computer programs, databases,
advertisements, maps and technical drawings.
 RA 8293 INTELLECTUAL PROPERTY CODE OF THE PHILIPPINES
COPYRIGHT VALIDITY PERIOD
Literary Works During the lifetime of the author plus 50 years after death
Art 25 years from the date of creation
Photographic Work 50 years from publication
Audio-Visual Work 50 years from publication
Sound Recording 50 years from year recording took place
Broadcast Recording 20 years from the date of broadcast
Trademark Valid for 10 years and may be renewed for a periods of 10
years
Invention Patent Valid for 20 years from filling date application

2. Patent- an exclusive right granted for an invention.

- provides the patent owner with the right to decide how - or whether - the invention can
be used by others.

3. Trademarks- a sign capable of distinguishing the goods or services of one enterprise from those
of other enterprises.
- Infringement refers to the violation of a law or a right.

4. Industrial Design- constitutes the ornamental or aesthetic aspect of an article

- may consist of three-dimensional features, such as the shape or surface of an article, or of
two-dimensional features, such as patterns, lines or color.

5. Geographical Indications and Appellations of Origin- signs used on goods that have a
specific geographical origin and possess qualities, a reputation or characteristics that are essentially
attributable to that place of origin.
- most commonly includes the name of the
place of origin of the goods.

Plagiarism- the act of using another person's words or ideas without giving credit to that person.
- The practice of taking someone else's work or ideas and passing them off as one's own.

TYPES OF PLAGIARISM
SOURCES NOT CITED

1. The Ghost Write- The writer turns in another’s work, word-for-word, as his or her own.

2. The Photocopy- The writer copies significant portions of text straight from a single source,
without alteration.

3. The Potluck Paper- The writer copies from several different sources, tweaking the sentences
to make them fit together while retaining most of the original phrasing.
4. The Poor Disguise- The writer has altered the paper’s appearance slightly by changing key
words and phrases.

5. The Labor of Laziness- The writer takes the time to paraphrase most of the paper from other
sources and make it all fit together.

6. The Self-stealer- The writer “borrows” generously from his or her previous work.

SOURCES CITED (BUT STILL PLAGIARIZED)

1. The Forgotten Footnote- The writer mentions an author’s name for a source, but neglects to
include specific information on the location of the material referenced.

2. The Misinformer- The writer provides inaccurate information regarding the sources, making it
impossible to find them.

3. The Too-perfect Paraphrase- The writer properly cites a source, but neglects to put in
quotation marks on text that has been copied word-for-word, or close to it.

4. The Resourceful Citer- The writer properly cites all sources, paraphrasing and using quotations
appropriately. The catch? The paper contains almost no original work!
5. The Perfect Crime- The writer properly quotes and cites sources in some places, but goes on
to paraphrase other arguments from those sources without citation.

b. 4 Application
The teacher will call the students one at a time to explain the topic discussed.

Generalization
The authors published work is a product of his effort and intellectual input. Any
published work is protected by the copyright law to secure the original author’s piece from
any artistic act. Ethical standards should be observed online so that Internet users will know
how to act properly and politely.

IV. Evaluation
Fill-in the blanks the words that will complete to each statement to make it correct.

1. WIPO is the ____________ for intellectual property services, policy, information and
cooperation.
2. Patent is an exclusive right granted for _______________.
3. Geographical Indications and Appellations of Origin most commonly includes the name of the
___________ of the goods.
4. Piracy is the ___________ or use of a copyrighted book, recording, television program, patented
invention, trademarked product, etc.
5. Industrial Design constitutes the ornamental or aesthetic aspect of ______________.

V. Assignment
1. What is Fair use and Creative Common?
2. Explain the difference between copyright, fair use and creative common and give some
example.
Prepared by:

IRISH C. BENCITO