Entrepreneurial Career and Development

Entrepreneurial Development Teachers Guide
Entrepreneurial
Development
Teacher’s Guide
Entrepreneurial Development TG 1
Table of Contents
(Click the topic to follow the link)
Chapter 1Planning, Marketing and Manufacturing

LESSON 1 APPLYING SOFTWARE IN BUSINESS
Activities
LESSON 2 PLANNING YOUR BUSINESS

Activities
LESSON 3 MARKETING AND SALES

Activities and Hands-on
LESSON 4 MANUFACTURING AND SERVICE OPERATION

Activities
Chapter 2 Management, Records and

Communications
Lesson 1 LETTERS AND COMMUNICATIONS
Lesson 2 BOOKKEEPING AND PAYROLL

Lesson 3 MANAGEMENT ACCOUNTING

Activities
Lesson 4 DATABASE
Chapter 3Using Peachtree and the Internet

Lesson 1 USING PEACHTREE ACCOUNTING SOFTWARE
Lesson 2 USING THE INTERNET

Chapter 1
Planning, Marketing and
Manufacturing
Lesson
1
Applying Software in Business
Objectives: At the end of the lesson, the students should be able to:
 Define what application software is.
 Determine the different application software.
 Distinguish between the two types of software.
 Show appreciation for the immense importance of software in
business.
Time Duration:
45 minutes or 1 session (The unfinished activities will be given as
an assignment for them to do at home)
Materials:
Entrepreneurial and Career Development
PowerPoint presentation
Strategies:
A. Preparatory Activities
B. Instruct the students briefly explain the chart below. Ask them
to explain the connection among the given words.
C. Relate the activity to the new lesson.
D. Lesson Proper
 Ask the students how they will define application software..
 Summarize the students’ answers and give the definition of
application software.
 Explain what software can do to various areas of business.
 Show different examples of application software.
 Ask the students to give the function of application software.
 Ask the students to write at least two example programs of each
application software discussed.
 After giving the two example programs, ask the students to
explain the difference between the two types of software.
 Ask the students about the importance of application software in
business.
Value Formation:
 Ask the students about how application software works in the
different areas of business. Let them give samples of situations
where application software is used for the smooth production of
goods.
 Emphasize the importance of application software.
Evaluation:
 Give the topic for the next day as an assignment so that they could
read in advance and provide additional information during your
discussion.
ACTIVITY 1
Answer the following.

1-2. What are the two types of software?
1. Operating system software
2. Application software
3- 6. Give four examples of documents that you can create using word
processing program.
3. Flyers
4. Memorandums
5. Fax cover sheet
6. Brochures
7-10. Give four programs used for drawing and coloring.
7. Microsoft Paint
8. Adobe Illustrator
9. Adobe Photoshop
10. CorelDraw
ACTIVITY 2
Answer the following questions.

1. What is a software?
Software is a set of instructions in a machine that tells the computer what
to do and how to do it. It performs tasks based on the input from the user.
2-6. What are the examples of software used to organize data and
information?
2. Microsoft Access
3. FileMaker Pro
4. MySQL
5. Oracle
6. Open Office Base
7-10. What are the examples of software used to convey information,
ideas,
messages or products to a target group of persons?
7. Microsoft PowerPoint
8. OpenOffice.org Impress
9. Apple Keynote
10. Adobe Persuasion
ACTIVITY 3
Match Column A with B. Write the letter of your answer on the space
provided.
BONUS 1. It is a program that includes an address book, A. Internet Browser

calendar of appointment, notes and other
B. Video Software
information.
C. Accounting Software
G 2. It is software that is used to convey information,
D. Computer Aided
ideas, messages or products to a target group of
persons. Design
F E. Database Program
3. A program for drawing and coloring.
F. Graphic Software
N 4. It is software used to compose, send and receive
G. Presentation
e-mail from a mail server.
Software
A 5. Software used to find and view Web pages.
H. Spreadsheet
J 6. Software made to assist the users to create and I. Word Processor
manages web pages.
J. Web Page Authoring
M 7. It is software used to transmit and receive Program
information from one computer to another
K. Voice Recognition
computer.
L. Database program
I 8. It is a program that allows the user to create and
M. Communication
change documents, letters, reports and other text
documents. N. E-mail
H 9. It is a program where rows and columns of data

are organized and calculations are performed.
K 10. It is software used to create, edit and format

documents by speaking into microphone.
ACTIVITY 4
Fill in the blanks. Write your answer on the space provided.

Letters 1. Word Processing software is usually used in creating ________ such as
sales, credit and collection, claims and adjustment and other routine
business letter.
Software 2. Spreadsheet ____________ is usually used to create invoices, delivery
receipts, sales and other financial reports.
Present products 3. Presentation software is usually used to _______________________,
services or training, business plan, employee orientation and others.
Information 4. Internet browser is used to browse _________ from the internet.
Communicate 5. E-mail is usually used to ____________ to suppliers, customers, clients
and friends.
Store 6. Database software is used to _________ and easily retrieves records
such as customers list, suppliers list, inventory and others.
BONUS 7. Presentation software is usually used to present products

________________.
Drawing 8. Graphic software is a program used for _____________ and coloring.
Effects 9. Video software is a program to create, modify and enhance, add and
remove segments and other ___________ a user may want to apply to
video files.
Integrated 10. Accounting software is a program designed for__________________

accounting applications for any business including schools.
ACTIVITY 5
Write T if the statement is true and F if it is wrong.
T 1. Computer Aided Design is a program optimized for designing and

drawing of homes, buildings, cars, airplanes and other machineries.
F 2. E-mail is software used to find and view web pages.
T 3. Personal Information Manager is a program that includes an address
book and calendar.
T 4. Microsoft Access is an example of database program.
T 5. Software is a set of instruction in a machine that tell the computer
what to do and how to do it.
T 6. Operating system and application are the two types of software.
F 7. E-mail is used to store and retrieve data.
R
T 8. Internet browser is used to browse information from the internet.
F 9. Sony Vegas, Adobe Premiere is an example of communication
software.
F 10. Spreadsheet is a program that allows the user to create and change
documents, letters and reports.
Lesson
2
Planning your Business
Objectives: Objectives: At the end of the lesson, the students should be

able to:
 Describe the different kinds of businesses.
 Identify the different examples of businesses.
 Find out ways to plan a business properly.
 Show appreciation for the ways successful businesses are
planned.
Time Duration:
45 minutes or 1 session (The unfinished activities will be given as an
assignment for them to do at home)
Materials:
Strategies:
 Divide the class into groups.
 Instruct each group to create a plan for getting good grades in
every subject.
 Let the groups present their work.
 Discuss the planning strategy each group.
 Relate the activity to the lesson.
B. Lesson Proper
 Ask the students why planning is needed before
proceeding to the implementation of a project.
 Summarize the answers of the students,and discuss how
planning is important especially in establishing a
business.
 Ask the students to enumerate the three kinds of
businesses, and differentiate them from each other.
 Ask the students for examples of businesses.
 Instruct them to choose a business they are familiar with
and to briefly explain how it works.
 Discuss the steps or ways on how to plan a business.
 Ask the students what the main objective of business is.
 Discuss the kinds of receipts, types of sale, and the kinds
of disbursement.
 Ask the students what measures are followed in stock
control.
 Discuss the following about costing:
 Importance of knowing the cost
 Documents needed for costing
 Type of cost: Direct and Indirect cost
 Ask the students about what things need to considered before
setting a price.
 Discuss the things that price must be cover.
Value Formation:
 Ask the students the importance of planning when it comes to
their study.
 Emphasize the advantage of planning ahead.
Evaluation:
discussion.
ACTIVITY 1
Enumerate the steps in planning a business.
1. Know your aim and what you want to achieve.

2. Know your activities in the market.
3. Know who you want to reach with your products or services.
4. Know how will you produce or buy the goods in an efficient way.
5. Know where you want to go with your business in the future.
ACTIVITY 2
Encircle the correct answer. Write your answer on the space provided.
1. What is the main objective of business?

a. Profit
b. Expand the business
c. Sales
d. Accommodate more employee
2. It is the steps in planning a business where the people work together
and earn money for you.
a. Business and profit
b. Running a business
c. Buying and costing
d. Manufacturing costing
3. What are the kinds of businesses?

a. Selling of goods
b. Selling of goods and services
c. Selling services
d. Selling goods, selling services and selling goods and services
4. It is the process of computing how much is the cost of each individual

product or service.
a. Manufacturing
b. Selling
c. Costing
d. Buying
5. It is the checking the stock of goods or materials.

a. Stock control
b. Unit stock control
c. Value stock control
d. Costing
6. It shows the total value of goods in stock instead of the number of

units.
a. Unit stock control
b. Manufacturing
c. Value stock control
d. Costing
7. It is made when the receipts or money that flows in is greater than

the disbursement or money flows.
a. Loss
b. Profit
c. Expansion
d. Services
8. The objective of these steps in planning the business is to buy at low
cost.
a. Buying
b. Control
c. Costing
d. Disbursement
9. It is a type sale that the goods will be paid in cash or current dated
check as soon as the product or service is delivered or performed.
a. Charge
b. Cash on delivery
c. Consignment basis
d. Sales
10. The goods will be paid for a number of days after the product or
services is delivered or performed.
a. Cash on delivery
b. Charge
c. Consignment basis
d. Sales
ACTIVITY 3
1-2. What are the kinds of receipts?
1. Proceeds from the sale of goods or services

2. Interest income
3-5. What are the types of sale?
3. Cash on delivery
4. Charge
5. Consignment Basis
6-7. What are the kinds of disbursements?
6. Cost of goods
7. Operating expenses
8-15. List the stock control measures.
8. Order the goods or materials to replace those sold or used.

9. Do not order too late
10. Know the stock order level
11. Know which stocks are not selling so you do not have to order
them again
12. Regularly count and check the stock you have
13. Set your stock properly so that you can easily see and count
them
14. Categorize the stocking of goods
15. Keep a stock record
ACTIVITY 4
List different examples of businesses and give simple description about

the business. Write your answer on the table provided.
Business Description
It is an establishment which produces and sells

1. Bakery
baked goods such as bread and cakes.
2. Bookstore A store where books are sold.
3. Flower shop A store where different flowers are sold.
4. Gift shop It is a store primarily selling souvenirs related to a

particular topic or theme.
It is a small store that stocks food and general
5. Convenience store
goods and is open for long hours.
Any place where customers can walk in and buy

6. Retail store
merchandise.
It gives you access to millions of songs that you

7. Music store
can sample and download.
8. Restaurant It prepares and serves food, drink and desert to

the customers.
9. Accounting firm It is a business engaged in the practice of certified
accountants.
An agency that finds jobs for people seeking them
10. Employment agency
and finds people to fill particular jobs.
ACTIVITY 5
Discuss briefly the following.
1. How do you plan a business?
Know your aim and what you want to achieve. Know your activities
in the market. Know who you want to reach with your products or
services. Know how will you produce or buy the goods or services
in an efficient way. Know where you want to go with your business
in the future.
2. How do you run a business?
When running a business, you have to put people and resources

together to work and earn money for you.
3. What is business and profit?
A business is an organization that provides goods and services to

others who want and need them. Profit is made when the receipts
or money that flows in is greater than the disbursements or money
that flows out
4. What is buying and costing?
Buying means to acquire something in exchange for money or its

equivalent; purchase and Costing is the process of computing how
much is the cost of each individual product or service.
Lesson
3
Marketing and Sales
 Define what marketing and sales are.
 Identify the connection between marketing and sales.
 Find out the different marketing strategies in promoting a
business.
 Use the different programs creating marketing promotions.
 Determine the documents required for sales transactions.
 Create sample marketing strategies.
 Appreciate the importance of promotional materials in promoting
a business.
Time Duration:
Materials:
Strategies:
 Divide the class into five groups.
 Instruct each group to create their own business. They are to
formulate their own sales and marketing strategy. Each group
will present their strategy to the class.
B. Lesson Proper
 Ask the students what marketing and sales are.
 Discuss what promotion and advertising is all about.
 Ask the students what the relationship of marketing and
sales is and how each one affects the other.
 Ask the students what programs are used to create
promotional materials.
 Discuss how to create promotional materials using the MS
Publisher.
 Ask the students what the different types of publication are
for promoting a business.
 Ask the students to create sample flyers or a price list using
MS Word.
 Discuss how to create marketing presentations using MS
PowerPoint.
 Allow the students to create a marketing presentation.
 Discuss the following:
 What distributing means
 Ways of distributing
 Managing sales representatives
 Discuss what sales invoice is.
 Ask the students to illustrate how to create a sales invoice.
 Ask the students what delivery receipt is. Show a sample delivery
receipt.
 Ask the students delivery receipts are important in business.
 Allow the students to discuss the following:
 Handling Cash
 Controlling Cash
 Sales Record
 Instruct each group to think a sample business and to create their
own marketing strategies and promotional materials.
 Discuss payment and credit.
 Show a sample statement of account, and discuss how to make
one.
 Give a sample account, and instruct the students to create a
statement of account based on this sample.
 Ask the students to differentiate provisional receipt from official
receipt.
 Ask the students about the importance of marketing and sales in
business.
Value Formation:
 Marketing is a very important aspect of business since it
contributes greatly to the success of the organization.
Production and distribution depend largely on marketing.
 Let the students discuss what happens to the sales of the
business if the marketing use is not effective?
 Emphasize the function of marketing and sales in business.
Evaluation:
Give the topic for the next day as an assignment so that they could read
in advance and provide additional information during your
discussion.
ACTIVITY 1

1-5. What are the important things to remember in marketing?
1. Know what customers want
2. Choose the product or service to satisfy their want
3. Price and sell them
4. Promote, advertise and distribute them
5. Make a profit at the end of the process
6-8. In choosing the goods, what are the things that you need to
remember?
6. Decide on the design
7. Decide on the quality
8. Decide on the quantity that you can sell
9-11. Give the three categories of slide designs you can choose from.
9. Design template
10. Color scheme
11. Animation scheme
12-15. To find out the best channel for your goods, what are the things
that you need to consider?
12. Cost of selling
13. Selling the goods
14. Storage
15. Delivery
ACTIVITY 2
Identify the answer of the following question. Write the answer on the
space provided.
Advertising 1. It is telling people what you are selling so that they will buy your goods
rather than the competitor.
Marketing 2. Getting the attention of people to want your goods, selling, delivering
and collecting the payment for the goods and services.
Promotion 3. It is the steps in marketing in which you need to influence people so

that they will buy your goods.
Slide Layouts 4. It contains placeholders and insert icons that are pre-designed to allow
you to easily add texts and insert objects.
Distributing 5. Getting the goods and transporting them from the manufacturer to the
customer.
Sales record 6. It helps you to make the right decision to sell more, less, what area to
sell to or improve products.
Statement of 7. It is the important reminder to a customer, wholesaler or retailer to

account whom you have delivered the product whether charged or consignment
basis.
Retail 8. It is one of the ways of distributing in which retailer can do the selling
by buying smaller quantities from you.
Media 9. These are the means that are commonly used to advertise the product.
Provisional Receipt 10. Use when you receive a post-dated-check or if sales representatives
are collecting on the company behalf.
ACTIVITY 3
Answer the following questions. Write your answers on the box provided.
I. What are the steps to make your marketing strategy successful?
MARKETING
1. Know what the

customer wants
2. Price and sell them
3. Promote, advertise and

distribute them
II. What are the important things to do in sales?
SALES
1. Creating sales invoice 6. Payment and credit
2. Creating Delivery receipt 7. Creating a statement of account
3. Handling cash 8. Creating Provisional receipt
4. Controlling cash 9. Creating official receipt
5. Sales record 10. Distributing
ACTIVITY 4
Encircle the different types of publications in the crossword puzzle. Write

your answers on the space provided below.
1. Banners
2. Program
3. Menus
4. Envelopes
5. Catalogs
6. Flyers
7. Postcards
8. Brochures
9. Signs
10. Calendars
ACTIVITY 5
Put check mark on the box if the statement is correct and a cross mark
if incorrect.
 1. There are many built-in designs that you can use as a background
and to design.
X 2. Open existing presentation icon allows you to create blank

presentation.
 3. Design template creates a presentation from a template with

background and designs you can choose from.
X 4. There are three categories of layout designs you can choose from.

5. You can move or rearrange the slides from the slide sorter view.
 6. There are many built-in designs that you can use as a background
and to design your slides.

7. Distributing is getting goods and transporting them from the
manufacturer.
X
8. Sales invoice should not be registered with the BIR.

9. In handling cash you must know exactly how much money you
have at the beginning of the day.

10. Official receipt must be registered to BIR.
HANDS-ON 1
Use the Internet to do research on a company or organization. Use the

information that you can find to create a four-page PowerPoint
presentation about the company.
HANDS-ON 2
Design your business sales invoice, official receipt, delivery receipt using
MS Excel.
HANDS-ON 3
1. Create a five-page presentation

about the Filipino delicacies you are
offering in your restaurant business.
2. Add WordArt and graphics with
descriptions.
3. Apply animation, transition and
sound effects.
HANDS-ON 4
Create your grocery store presentation

using a table containing a list of
products, quantity and price.
HANDS-ON 5
Create your expense report

presentation using a table containing a
list of expenses, budget compared
with the actual amounts.
HANDS-ON 6
Create a sale flyer using MS Publisher. Make your own business name,
list of products, contact number and location.
1. Click Publication for Print then click Flyers

and choose Sale, then find the Bake Sale
flyer.
2. Change the existing text, and then type
your own business name, list of products,
location, contact number, date and time.
3. Change the existing background color.
4. Change the existing picture and then put
your business picture.
5. Change the Font style, Font size and Font
color of the text.
HANDS-ON 7
Create an event flyer using MS Publisher. Make your own event, purpose
of the event, date, time, location and contact person.
1. Click the Publication for Print, click

Flyers then choose Event and find the
Company Event flyer.
2. Change the existing border.
3. Change the event title, contents of
the event, location, contact person,
date and time.
4. Change the existing picture then find
a picture from the Clip Art.
5. Change the existing background
color.
HANDS-ON 8
Create sale flyer using MS Publisher. Make your own product, company
name and design.
1. Make an advertisement publication.

2. Click Publication for Print, choose Advertisement then find
the Work Advertisement.
3. Change the background color of the existing publication.
4. Change the existing text, and type the text for your own
advertisement.
5. Change the font type and font size of the text that you have
entered.
HANDS-ON 9
Create a price list brochure using MS Publisher. Make your own company
and products.
1. Click the Publication for Print, choose

Brochures and click Bubbles.
2. Change the logo and replace it with a
picture from the Clip Art gallery.
3. Change the background color and replace
it with the color you want.
4. Change the text and place it with your own
company name, location and contact
number.
5. To change the color of the text, highlight
the text and click font color and choose
from the various colors available.
Lesson
4 Manufacturing and
Service Operation
 Define what manufacturing is.
 Give the stages of manufacturing.
 Determine what service operation is.
 Appreciate the people who render they service.
Time Duration:
Materials:
Strategies:
 Instruct the students to list down businesses that are under
manufacturing and service operation.
 Let the students present their work.
 Ask the students to differentiate manufacturing from service-
oriented.
B. Lesson Proper
 Give the definition of manufacturing.
 Discuss the basic components of manufacturing.
 Ask the students to enumerate the seven stages of
manufacturing.
 Discussion:
 Cutting cost of raw materials
 Cutting cost of labor
 Safety
 Cutting cost of machine
 Service operations
Value Formation:
 Students should show appreciation on the people who work on
the manufacturing and service operation business.
Evaluation:
discussion.
 Instruct the students to bring a sample payroll.
ACTIVITY 1
Briefly answer the following questions.
1. How do you cut cost of raw materials?

The cost of materials can be reduced through good sourcing, cutting
down waste and cutting down spoilages.
2. How do you cut cost of labor?

The labor cost can be cut down by cutting the amount of time a
worker spends when s/he is doing the job and by ensuring that the
workplace is well laid out, tidy, orderly, and safe.
3. How do you keep the workplace safe?

Organize the operation so that the different stages can be carried out
smoothly. Give workers detailed instructions and training on how to
use machines, tools and chemicals before they start working. Avoid
visitors and children walking around in the workplace on their own.
Smoking should be prohibited inside the workplace.
4. How do you cut cost of machine?

Machines should be working at their correct speed. The next job
should be ready when the earlier job is finished. Tools should be
properly sharpened, workers should be trained. Machine should be
regularly maintained and checked.
5. What is a service operation?

This refers to service companies that offer services to the public
ACTIVITY 2
Write True if the statement is correct. If the statement is incorrect,

underline the word that make the statement wrong, and write the correct
word on the space provided.
Public 1. Service companies do not produce goods but they render services to
the private sector.
Lot 2. Machine cost a few money therefore you must use it as well as
possible.
True 3. Tools should be properly sharpened.
Time 4. The labor cost can be cut down by the amount of product which a
worker wastes when he is doing a job.
True 5. Workshop safety is important.
Can 6. Organize the work so that the different stages cannot carry out
smoothly.
Not 7. Smoking should be prohibited inside the workshop.
True 8. The workshop should be well laid out.
Less 9. Skilled cutting can use more materials than bad cutting.
True 10. Inspection includes checking the product that has been made correctly
and in good quality.
ACTIVITY 3
List down the stages of manufacturing, and describe each stage.
Stages of Manufacturing Description
The materials that are needed for

1. Purchasing materials
manufacturing are bought
The materials and parts which have been

2. Storing bought are stored in the warehouse until
needed.
The raw materials are processed for

3. Processing
example by cutting, sawing, and others
The parts are put together to make a
4. Assembling
product
This includes painting, polishing, washing,

5. Finishing
and others.
6. Inspection This includes checking that the product has

been made correctly and in good quality.
7. Packing The product is packed and ready to be sent

to the customer.
ACTIVITY 4
Encircle the letter of the correct answer.
1. It is the processing or assembling raw materials.

a. Manufacturing c. Cost cutting
b. Service operation d. Raw materials
2. Skilled cutting can uses less material than bad cutting such as
shoemaking and dressmaking.
a. Good buying c. Cutting down spoiled work
b. Cutting down waste d. Manufacturing
3. It prevents accidents and at the same time doing something about
bad working conditions.
a. Cutting cost labor c. Cutting down spoiled work
b. Safety d. Service operations
4. The materials that are needed to manufacture a product are
purchased.
a. Storing c. Packing
b. Assembling d. Purchasing materials
5. The parts are put together to make a product.
a. Good buying c. Processing
b. Assembling d. Finishing
ACTIVITY 5
Match column A with B. Write the letter of the correct answer.
Column A Column B
M 1. They are the products which are
manufactured and produced. A. Manufacturing
H 2. Materials that are needed to manufacture. B. Safety
E 3. It is the seventh stage in manufacturing in C. Good buying
which the product key is packed. D. Cutting down waste
C 4. Materials bought should be in good quality
E. Packing
which is not necessarily cheap.
K 5. It includes repair shop, laundries, transport, F. Inspection
hotels and others. G. Finishing
L 6. The parts are put together to make a H. Purchasing materials
product. I. Storing
A 7. It is the processing or assembling the raw
J. Processing
materials to make them into products.
D 8. Skilled cutting can use less material than K. Service companies
bad cutting such as in shoemaking and dress L. Assembling
making. M. Outputs
I 9. The materials and parts which have been
bought are stored in the warehouse until they
are needed.
J 10. It is the processing of raw materials.
Chapter 2
Management, Records
and Communications
Lesson
1
Letters and Communications
 Explain the techniques in writing a business letter.
 Identify the parts of the business letter.
 Find out the different forms of a business letter.
 Show how to use the MS Word template in business.
 Appreciate the function of letters in communicating with possible
clients.
Time Duration:
Materials:
Strategies:
 Let the group play the game “Pass the Message”: The leader of
each group will be given a message. The leader will pass the
message to one member of the group who will then pass it to the
next member, and so on, till it reaches the last member of the
group. The last member has to pass the correct message to the
teacher. The first group who gives the correct message to the
teacher wins.
B. Lesson Proper
 Discuss the techniques in writing a business letter.
 Ask the students to provide the different parts of a business
letter.
 Instruct the students to list all types of business letters they
know.
 Show a sample quotation. Illustrate how to write a quotation.
 Ask the students what it means to “turn inquiries into sales”.
 Discuss and show samples of the following:
 Follow-up Letters
 Goodwill Letters
 Credit Letters
 Collection Letters
 Claims and adjustment Letter
 Routine Business Letter
 Ask the students to demonstrate how to use MS Word template in
business.
Value Formation:
 Business letters are an important communication tool. This type
of business communication allows for professional
correspondence with other businesses, as well as with clients.
 Emphasize emphasis on how different business letter can use
to attract possible clients.
Evaluation:
discussion.
ACTIVITY 1
Identify the following. Write the answer on the space provided.

Letterhead 1. It is the part of the letter that contains the company name, address and
telephone numbers.
Block form
2. It is a form of business letter that all paragraphs and lines are set on
the left margin.
Date
3. It contains the date the letter is written.
Signature
4. It contains the handwritten signature and printed name of the letter
writer.
Semi block form 5. The paragraph beginnings are indented and all the rest of the parts of
the letter are set on the left margin.
Indented form 6. The address line and paragraph beginnings are indented.
Salutation 7. It contains the greetings such as Dear Sir, Dear Madam, etc.
Body of the letter 8. The part of a letter that contains actual subject matter.
Closing 9. It is the part of a letter that contains the complimentary ending.
Inside address 10. It contains the name, position, company and address of the person to
whom the letter is written.
ACTIVITY 2
Identify the following. Encircle the letter of the correct answer.

1. It is an important means of communication to customers and clients.
a. Business letter c. Credit letter
b. Collection letter d. Follow-up letter
2. It allows a prospective customer to see what costs would be involved
for the work they would like to have done or to the product they would
like to buy.
a. Letter c. Claims and adjustments
b. Sales quotation d. Turning inquiries to sale
3. It is a type of sales letter which purpose is to sell good reputation and
friendliness of a company.
a. Goodwill letter c. Credit letter
b. Collection letter d. Routine business letter
4. This letter should be written firmly but politely with assumption that the
error will be cheerfully and immediately corrected.
a. Collection letter c. Follow-up letter
b. Claim letter d. Credit letter
5. The main objective of this letter is to collect money without losing the
customer.
a. Adjustment letter c. Follow-up letter
b. Claim letter d. Collection letter
6. It is a telecommunication technology used to transfer documents over
the telephone.
a. Memo c. Fax
b. Mail merge d. Report
7. It is a document or communication that is used in businesses.
a. Memo c. Fax
8. It is a leaflet or pamphlet that advertises products or service that is
usually printed with eye catching designs.
a. Memo c. Fax
b. Mail merge d. Brochure
9. It is the document which presents a specific content submitted to an
individual or in public.
a. Memo c. Fax
10. It is a software function where you can produce documents for
mailing from a data source.
a. Fax c. Report
b. Memo d. Mail merge
ACTIVITY 3
1-6. What are the types of sales letter?

1. Follow-up letters
2. Goodwill letters
3. Credit letters
4. Collection letters
5. Claim and Adjustment letters
6. Routine Business letters
7-12. What are the kinds of credit letter?

7. Applying for credit
8. Asking for credit information
9. Sending credit information
10. Making inquiries
11. Granting credit terms
12. Denying credit terms
13-15. What are the parts of the collection letter?

13. Statement of the amount involved
14. Argument for payment
15. Appeal or demand for payment
ACTIVITY 4
Discuss briefly the following questions.
1. What are the techniques of writing business letter?
A. Write from the “you” attitude.

b. Accentuate the positive.
c. Make your letter smile.
d. Make your letter live.
e. Make your letter clear, complete, correct and neat.
2. What are the contents of claim and adjustment letter?
Contents of a claim letter:
1. Clear explanation of what is wrong. 2. Explanation of

inconvenience caused. 3. Statement of the steps necessary to rectify
the situation. 4. Request to have the matter attended to promptly.
Contents of an adjustment letter:
1. Acknowledgement of the complaint written with the customers’

point of view in mind. 2. Explanation of the cause of the error or
what led to the belief that an error was committed. 3. Explanation of
what is being done about the claim. 4. A good will build up to sell the
company and restore confidence. 5. An offer of further cooperation
and an assurance of satisfaction.
3. What is a collection letter?
A collection letter is a reminder to a customer of the unpaid account.

It is usually written in a series or intervals, with each successive letter
stronger in tone.
4. What is the function of a sales quotation?
A sales quotation allows a prospective customer to see what costs

would be involved for the work they would like to have done or
product they would like to buy.
5. How do you turn an inquiry into a sale?
6. To turn an inquiry into a sale, you should respond promptly in a

courteous and friendly tone, and give complete answers to the
questions
asked.
ACTIVITY 5
Fill in the missing word to make the sentence complete.
1. Letter head contains the company name, address and telephone

number.
2. Signature contains the handwritten signature and printed name of

the letter writer.
3. A sales quotation allows a prospective customer to see what costs

would be involved for the work they would like to have done.
4. An inquiry received by a business is an opportunity to create good

will and promote sales.
5. Goodwill letters aim to build good will in the customer-company

relationship.
6. Credit is applied and granted upon the submission of information and

requirements.
7. Claim letter should be written firmly but politely with the assumption
that the error will be cheerfully and immediately corrected.
8. A fax or facsimile is a telecommunication technology used to transfer

documents over the telephone.
9. A memo or memorandum is a document or communication that is

used in business.
10. Business letters represents the company just as salesmen do.
HANDS-ON 1
Create a sales letter introducing your business to a prospective customer.
Use MS Word.
HANDS-ON 2
Create a sales quotation of your product and prices you want to offer to a
prospective customer. Use MS Word.
HANDS-ON 3
Create a credit letter you would like to apply to a supplier. Use MS Word.
HANDS-ON 4
Create a collection letter to your customer who has an overdue account.

Use MS Word.
HANDS-ON 5
Create a claims and adjustment letter for the defective product you have
delivered to a customer. Use MS Word.
HANDS-ON 6
Create your own resume. Use MS Word template.
Lesson
2
Bookkeeping and Payroll
cc
 Define what bookkeeping is.
 Determine the two kinds of books in bookkeeping.
 Identify the two parts of ledger.
 Describe the different accounts in accounting and the book use.
 Show appreciation of what bookkeeping can do to make the
transaction of business smooth.
Time Duration:
Materials:
Strategies:
 Ask the students to bring out the payroll they bring.
 Instruct the students to create their own payroll.
 After they created, ask the students about the data they put on
the payroll.
 Ask the students about the activity they created.
B. Lesson Proper
 Ask the students what bookkeeping is.
 Ask the students to determine the two kinds of books in
bookkeeping.
 Discuss the ledger and its two parts.
 Show a sample ledger.
 Let the students discuss the following book in accounting:
 Sales subsidiary book
 Purchase subsidiary book
 Disbursement subsidiary book
 Cash receipts subsidiary book
 Show a sample payroll.
 Discuss what payroll is.
 Allow the students to create a sample payroll.
Value Formation:
 Discuss how bookkeeping affects the life of business.
 Emphasize the advantage of bookkeeping.
Evaluation:
discussion.
ACTIVITY 1
Identify the following. Write your answer on the space provided.
Bookkeeping 1. It is the recording all the transactions arising from your business activities
which you be expressed in money.
Sales Subsidiary book 2. It is where you record the cash and credit sales of the company.
Purchase subsidiary book 3. It is where you record the cash and credit purchases made by the company.
Credit 4. It is the normal balance of liabilities and owner’s equity.
Cash Receipts Subsidiary 5. It is where you record the cash received by the company whether from sales
Book or from credit sales.
Payroll 6. It is the computed salaries of workers on a daily, weekly, twice a month or
monthly basis salary.
Bookkeeping 7. It allows you to determine how much money you have earned and spent.
Ledger 8. It is a record that contains two parts, one part is the amount received and the
other is the amount spent.
Account 9. It is an accounting form of record in which the effect of similar business
transactions affecting basic accounting elements or group are classified.
Debit 10. It is the normal balance of an asset.
_______________
ACTIVITY 2
Write True if the statement is correct and False if not. Underline the
word that made the statement false.
True 1. The ledger contains two parts.

True
2. The ledger and subsidiary books can be purchased from any
bookstore and must be registered with the BIR.
False
3. The subsidiary book records cash only.
False
4. Disbursement records the purchases made by the company.
True
5. Salaries of workers can be computed on a daily, weekly, twice a
month or monthly basis.
ACTIVITY 3
1. What is a ledger?
The ledger is used to record the entries recorded in the journal.
2. What is a purchase subsidiary book?
A purchases subsidiary book records the cash and credit purchases
made by the company.
3. What is a disbursement subsidiary book?
This subsidiary book records the operating expenses made by the
company either in cash or credit.
4. What is a sales subsidiary book?
This subsidiary book records the cash and credits sales of the
company.
5. What is a cash receipts subsidiary book?
This subsidiary book records the cash received by the company
whether from sales or from credit sales.
6. What is bookkeeping?
Bookkeeping is recording all the transactions arising from your
business activities which can be expressed in money.
7. What is payroll?
It is the computed salaries of workers on a daily, weekly, twice a
month or monthly basis salary.
HANDS-ON 1
Compute the payroll summary of your five employees in your bookstore.

Use MS Excel and include the basic pay and necessary deductions.
HANDS-ON 2
Create a one-week sales subsidiary book for your company. Use MS

Excel.
HANDS-ON 3
Create a one-week purchase subsidiary book for your company. Use MS

Excel.
HANDS-ON 4
Create a disbursement subsidiary book for your company for the expenses
for the week. Use MS Excel.
Lesson
3
Management Accounting
 Describe what a balance sheet is.
 Identify the two parts of a balance sheet.
 Generalize the balance sheet items.
 Compare the function of the income statement to that of the cash
flow statement.
Time Duration:
Materials:
Strategies:
Write the words Income statement and Cash flow statement on the board.
Then ask the students what the difference is between the two based on
the way they are used in management accounting.
B. Lesson Proper
 Explain that the income statement focuses on profitability while
the cash flow statement focuses on liquidity.
 Now, ask the students what a balance sheet is.
 State what a balance sheet is.
 Emphasize the two parts of balance sheet.
 Discuss:
 Assets
 Liabilities
 Equity
 Explain the balance sheet items.
 Ask the students what the income statement contains. Provide
additional information about income statements.
 Emphasize the each item in an income statement.
 Discuss the cash flow statement.
Value Formation:
 Ask the students where they can apply the things they have
learned in the lesson.
Evaluation:
discussion
ACTIVITY 1
1-2. What is a Balance sheet?

The balance sheet shows the financial position about a company.
3-4. What is an Asset?

Assets are valuable resources owned by the company such as cash,
equipment and goods.
5-6. What are Liabilities?

Liabilities are obligations of the company to other parties or creditors who
have furnished resources or extended credit to the company.
7-8. What is Equity?

Equity is another source of funds for the company, and it is used to
acquire assets for the company.
7-8. What is an income statement?

Income statements report the revenues and expenses during an
accounting period, and the difference between them is the income.
ACTIVITY 2
Give examples of expenses and describe each.
Expenses Description
1. Advertising It is the amount spent for promotion.
2. Depreciation It is the cost of an asset into expense over its
service life.
3. Insurance It is the cost to insure machine or building.
4. Legal Also called professional fees are payments.
5. Loan interest It is the amount of interest on loan.
6. Rent This is the cost of renting building or machine.
7. Repairs It is the cost to repair vehicles, machine or
building.
8. Supplies These are the amount spent on materials used
on operations.
9. Transportation Fares, toll fees, and gas expenses
10. Utilities It includes telephone, electricity, and water.
ACTIVITY 3
Identify the following. Write your answer on the space provided.
Balance sheet 1. It is a summary of financial balances of a company.

Assets 2. It represents value owned by the company such as equipment, goods
and cash.
Liabilities 3. This is defined as an obligation of the company to other creditors who
have extended credit to the company.
Equity
4. This is another source of funds of the company that is used to acquire
assets for the company.
Cash 5. It is in the bank that can be withdrawn anytime.
Securities 6. These are stocks and bonds.
Tangible assets 7. These are assets that can be touched such as property and equipment.
Cash flow statement 8. This is reports the flow of cash during the accounting period.
Intangible assets 9. These are assets that have no physical substance
Tax Liability 10. It is the amount owed to the government for taxes.
ACTIVITY 4
Match Column A to Column B. Write the letter only.
Column B
Column A
M 1. These are payable for more than one year. A. Inventories

G 2. It is the amount of money from equity B. Expenses
investors.
C. Retained earnings
J 3. This is assets that are expected to be useful
for more than one year. D. Current assets
A 4. These are goods for sale, supplies and E. Balance sheet
partially finished products that will be sold
F. Liability
upon completion.
C 5. It is the amount that has been earned G. Paid-in Capital
during the operations of the company H. Income statement
B 6. These are decreases in equity. I. Assets
D 7. This asset is expected to be converted into
cash in the near future. J. Noncurrent assets
H 8. The statement that reports the revenues K. Revenues
and expenses of an accounting period. L. Cash flow statement
E 9. It shows the financial information about a
M. Loans payable
company.
K 10. It increases in equity.
ACTIVITY 5
Fill in the box below. Write the two parts of a balance sheet and two
sources of equity.
Two sources of
Two parts of a
Equity
Balance Sheet
Assets Paid-in capital
Liabilities and Retained earnings

Equity
Lesson
4
Office Work
 Recall how to create a database for Inventory, Customers, and
Suppliers, using MS Access.
 Explain how to enter and edit records in Datasheet view.
 Organize contacts and tasks using MS Outlook.
 Create a table, forms, and queries in MS Access.
Time Duration:
Materials:
Strategies:
 Ask the students what they are going to use if they want to
organize data into columns and rows. (Table)
 Instruct the students to think of the usual information that is
inputted in a table.
 Let them make a table on a piece of paper about their own
topic.
 Explain the use of tables.
B. Lesson Proper
 Explain the contents of the Object bar in MS Access.
 Let them demonstrate how to create a table on the computer.
 Ask the students to demonstrate how to create a database
using MS Access.
 Discuss how to enter and edit records in Datasheet view.
 Ask the students how they are going to create forms. Let them
demonstrate each step.
 Discuss the function of Find command. Demonstrate how to
use it.
 Ask the students what they are going to use if they want to
request for an action to be performed on the data (Query).
 Ask the students how they are going to create a Query. Let one
of them demonstrate each step.
 Discuss how to organize Contacts and Tasks Using MS
Outlook:
 Using the calendar
 Creating a Task list
 Creating Notes
 Using the Folder list
 Creating contacts
 Viewing the contact list
 Finding a contact
Value Formation:
 Ask the students the significance of knowing MS Access in
doing work.
 Emphasize the importance of MS Access in daily activity.
Evaluation:
discussion.
ACTIVITY 1
Fill in the diagram below. Write the things that Objects bar contains.
Tables
Pages
Queries
Macros
Forms
HANDS-ON 1
Create your ten business contacts using MS Outlook.
ACTIVITY 2
Write True if the statement is true. If the statement if false, underline the word
that makes it false, and write the word that will make it true on the space
provided.
Tables 1. Forms organized data into columns and rows.

True 2. Access offers wide range of options to simplify the database creation process.
Datasheet view 3. You can enter records in the table using the Design view.
True 4. To add a new record, click the New record button.
True 5. Record pointer indicates the current record that you are in.
Find 6. Replace command allows you to quickly locate data in long database.
True 7. Query is a request to perform an action on the data.
Outlook 8. The folder list is a list of all the folders in your MS Excel program.
Menu bar 9. To create contacts, on the Standard toolbar, click Go and then click Contacts.
True 10. You can use navigation buttons in editing and making changes of your table.
ACTIVITY 3
Arrange the steps on how to create queries, write the letters A to E in the
box.
4 On the Show table dialog box click the file name.
3 When the Query dialog box appears, click the Design view.
5
On the Query 1: Select Query.
1
On the Objects bar, click Query.
2
Click the New button if you will create a new query without using
the Query wizard.
HANDS-ON 2
Use the Calendar to make ten appointments using MS Outlook.
ACTIVITY 4
Match column A with column B. Write the letter of the correct answer.
COLUMN A COLUMN B
L 1. It is the intersection of columns and rows. A. Column

I 2. This offers a wide range of options to simplify B. Record
the database creation process. Pointer
B 3. It indicates the record that you are in. C. Find
G 4. It organized data into columns and rows. command
A 5. This is called fields. D. Query
C 6. This command allows you to quickly locate data E. Folder list
in long database. F. New record
J 7. It is called records. button
D 8. It is like find command with complex criteria. G. Table
E 9. This is a list of all the folders in your MS H. Forms
Outlook program. I. Access
F 10. It is used to add a new record. J. Row
L. Cell
HANDS-ON 3
Create a database for your ten customers. Use MS Access and include the
company names, addresses, telephone and other data you may need.
HANDS-ON 4
Create a database for your ten products. Use MS Access and include the
product name, code number, price, quantity and other data you may
need.
Chapter 3
Using Peachtree and
the Internet
Lesson
1 Using Peachtree
Accounting Software
 Describe Peachtree Accounting.
 Enumerate the steps in setting up their own company.
 Identify the Menu bar elements and the parts of a window.
 Describe the procedures in encoding information about
customers, vendors, employees; and inventory items and prices,
sales transactions, expenses and receipts.
 Illustrate how to generate, filter, and print reports.
Time Duration:
Materials:
Strategies:
 Ask the students what they know about Peachtree
B. Lesson Proper
 Explain that Peachtree is an accounting software that allows
them to enter, save, print transactions, and generate reports.
 Discuss the steps in setting up a company.
 Ask the students to open Peachtree and to name the elements
that can be seen on its Menu bar.
 Explain the function of each element.
 Let the students name the parts of the window of Peachtree.
 Discuss the different buttons on the Toolbar elements and their
function.
 Ask the students what the importance of Setup Guide is.
 Discuss and demonstrate how to do the following:
 Encoding customers
 Encoding vendors
 Encoding employees
 Encoding inventory items and prices
 Encoding sales transactions
 Encoding expenses
 Encoding receipts
 Ask the students to demonstrate how to generate reports.
 Emphasize that they have to choose Filter options before the
report is displayed.
 Let the students demonstrate how to print the report.
 Explain how to convert report to Excel. Let the students
demonstrate it.
 Ask the students how to set up report styles. Let one of them
demonstrate it on the computer.
 Instruct the students to exit the Peachtree program.
 Explain the procedure for opening a company in Peachtree.
 Show them how to delete and backup a company in Peachtree.
Ask the students what they need to do when they are not sure of what
to do in Peachtree. (Peachtree Help)
Value Formation:
 Ask the students how Peachtree accounting helps in business.
Evaluation:
discussion
ACTIVITY 1
Identify the following commands.
Window 1. It shows the close all menus.

Maintain 2. This shows menus such as Vendors, Payroll, Budgets, etc.
Help 3. It shows menus such as Setup guide, License agreement, Customer support
and the rest.
Services 4. This command shows menus such as My Peachtree, Bill pay, Remote access
etc.
File 5. It allows you to show menus for example Close Company, Setup guides,
Backup and many more.
Reports and Forms 6. This shows menus for instance Accounts payable, financial statements and so
on.
Options 7. It shows menus such as Change system date, Global, Default information etc.
Analysis 8. This command shows menus such as Collection manager, payment manager,
and financial manager and so on.
Edit 9. It displays the menu find transactions.
Tasks 10. This illustrate menus for instance Receipts, Finance charge, Credit memos
and the rest.
ACTIVITY 2
1-5. Give at least five Toolbar buttons.

1. Close
2. New
3. List
4. Save
5. Delete
6-10. Give at least five Menu Bar commands

6. File
7. Edit
8. Lists
9. Maintain
10. Tasks
ACTIVITY 3
1-2. What is Peachtree Accounting?

Peachtree is an accounting software that allows you to enter, save, print
transactions and generate reports.
3-4. What is the use of Navigation Aid?

The Navigation Aid contains pictures to help you remember activities that you
perform in Peachtree.
5-6. How does Setup guide help you?

The Setup guide helps you complete the setup of your company. In the setup,
you need to enter the necessary data that Peachtree needs to handle
transactions such as customer and vendor.
7-8 What is a Cash Voucher?

Cash vouchers are documents that list expenses incurred during the course of
business.
9-10 What is a Sales Invoice?

Sales invoice is a document that lists goods and services that your customer
receive from your company.
ACTIVITY 4
Complete the statement that pertains to encoding Vendors.
On the (1) Menu bar click maintain and then click vendors. On the (2)
Maintain vendors window, type the information required for your
vendors or suppliers. On the toolbar click (3) Save and (4) New in order
to save the record at the same time, display another blank window for you
to add a new vendor. Click the (5) Delete button if you want to remove
the vendor record. Click the (6) List button if you want to view all the list
of vendors or click the arrows to view the records. Click the (7) Close
button if you are finished working on the maintain vendors task.
ACTIVITY 5
Identify the following Menu Bar elements in Peachtree Accounting.
NAME FUNCTION
1. File Shows menu such as Open Company, Open Previous Company,
New Company, Close Company, Setup Guide, Print Preview, Print
and others
2. Edit Shows the menu Find Transactions
3. Lists Shows menu such as Customers & Sales, Vendors & Purchases,
Employees & Payroll, Chart of Accounts, General Journal Entries,
Inventory & Services, Jobs, Time/Expense
4. Maintain Shows menu such as Customers/Prospects, Vendors,
Employees/Sales Reps, Payroll, Chart of Accounts, Budgets,
Inventory Items, Item Prices, Job Costs and others
5. Tasks Shows menus such as Quotes/Sales Orders, Sales/Invoicing,
Shipments, Receipts, Finance Charge, Select for Deposit, Credit
Memos, Select for Purchase Orders, Purchase Orders,
Purchase/Receive Inventory and others
6. Analysis Shows menus such as Cash Flow Manager, Collection Manager,
Payment Manager, Financial Manager, Business Analytics
7. Options Shows menus such as Global, Change System Date, Define
Internet Connection, Start with Last Opened Company, Default
Information
8. Reports Shows menus such as Forms, Accounts Receivable, Accounts
and Forms Payable, Payroll, General Ledger, Financial Statements,
Inventory, Jobs, Account Reconciliation, Time/Expense,
Company, Internal Accounting Review, Daily Register and others
HANDS-ON 1
Create your new company using Peachtree Accounting software. Set up

the ten employees, ten vendors, ten customers and ten products in the
Maintain tab.
HANDS-ON 2
Encode ten sales, ten collections and then expenses transactions in the
Tasks tab.
HANDS-ON 3
Generate a sales report, collections report and disbursement report.
Lesson
2 Using the
Internet
 Define what a web page is.
 Identify the Web tools tool bar elements.
 Create a web page using MS Publisher.
 Delete and move items in a web page.
 Create an email link and hyperlink to other web pages.
 Add a title to a web page.
 Save a web page and preview it in a browser.
 Appreciate the importance of websites for businesses.
Time Duration:
Materials:
Strategies:
 Ask the students why they surf the internet.
 Encourage the students that they can make their own web
pages in the internet.
 Ask the students, “If you were to create your own web page,
what would it be about? What will it contain?”
 if they were going to create a webpage, what would it be?
B. Lesson Proper
 Explain the importance of websites in business.
 Ask the students what a web page is.
 Ask the students to demonstrate how to create a web page
using MS Publisher.
 Ask the students to identify the commands that can be seen on
the Web tools toolbar.
 Explain the function of each command.
 Let the students demonstrate how to do the following:
 Deleting Web pages Moving items in
a Webpage
 Deleting Items in a Webpage Changing text
and images
 Discuss the following:
 Creating an e-mail link
 Creating a hyperlink to other web pages
 Adding background
 Transparency and No fill color
 Web page options
 Web site options
 Testing your web pages
 Ask the students what Dreamweaver is.
 Discuss the three ways to create a new file in Dreamweaver.
 Ask the students to demonstrate how to create a new web page.
 Instruct the students to add a title to their web page and to save
their work.
 Let them preview their web page in a web browser.
 Let the students try the following on the computer:
 Creating text
 Creating a heading
 Creating a paragraph
 Aligning a paragraph
 Indenting paragraphs
 Creating a line break
 Discuss the different lists, and define each.
 Show them how to create unordered and ordered lists.
 Ask the students how to change the font face, font size, and font
color of the text. Let them demonstrate it.
 Demonstrate how to insert an image into a web page.
 Discuss and demonstrate how to do the following:
 Adding a border around an image
 Wrapping text around an image
 Adding space to the left and the right of an image
 Adding space to the top and bottom of an image
 Resizing an image
 Linking to another website
 Using an image as a link
 Creating an e-mail link
 Ask the students what an e-mail is. Ask who among them has
an e-mail account.
 Discuss the importance of e-mail in business.
 Let the students demonstrate how to create a yahoo e-mail
address.
 Let them demonstrate how to compose a new e-mail message.
 Demonstrate how to add e-mail attachments.
 Explain how to check and read the messages in the inbox, reply
to an e-mail, and print an e-mail.
Value Formation:
 Ask the students if they find it hard to create a webpage.
 Ask them where they can apply the things they have learned.
Evaluation:
Give the topic for the next day as an assignment so that they could read in
advance and provide additional information during your discussion
ACTIVITY 1
1-5. What are the steps in creating your own E-mail Address?
On the desktop click Start then click the Web browser program. Type
www.yahoo.com on the address box. Press the Mail button. Click on the
Sign Up button. The next page will display a form which you will be asked
to fill up some basic information. Click Create My Account button. Click the
Continue button and you can start your email.
6-10. What are the steps in composing a new E-mail message?
Click the Start button and click the Web browser. Type the address. Click
the Mail button. Type your Id and password and press Enter key. Click the
Compose button. Type the recipient’s address, subject and message. Click
the Send button.
ACTIVITY 2
Arrange the steps in creating web pages using MS Publisher. Write the
number 1 to 5 in the circle.
5 Select the template Capsules.
3 On the Task pane click Publication for print.
1 Open your MS Publisher program.
2 On the Menu bar, click New or on the Task pane click New
Publication.
4 Click Websites and E-mails.

ACTIVITY 3
Write True if the statement is correct and write False if not.
False 1. Internet today is being used 25 / 8 and it’s accessible in every house.
True 2. A webpage contains many data which you can see, hear and interact with.
False 3. MS Word allows you to create and design simple web pages.
True 4. You can change the font by clicking the Font scheme on the task pane.
True 5. To changes the text content and format, highlight the text and type the new
text.
True 6. Dreamweaver is a software that allows you to create and design web pages.
True 7. There are three ways to create a new file in Dreamweaver.
True 8. Nested list is found on the properties inspector beside the bullet and
numbered list icons.
True 9. Website is now become the means of generating business than other medium
of advertising.
True 10. You can access the web tools by going to the Menu bar, click View, click
toolbars and then click Web tools.
ACTIVITY 4
Identify the following. Write your answers on the space provider.
Webpage 1. It contains text, graphics, sound, video and other information.

MS Publisher 2. This is an application software that allows you to create and design
web pages using the templates.
Website 3. It has now become the way of generating business than any other
medium of advertising.
Web page preview 4. This command allows you to see what your web pages will look in the
browser.
Hot spot 5. It allows you to add hyperlink to a particular area in your webpage.
Dreamweaver 6. This is another application software that allows you to create and
design web pages.
Nested list 7. This list may be found on the properties inspector as icon beside the
bullet and number list.
Email 8. This is a system of sending and receiving messages electronically.
Compose e-mail 9. This feature allows you to create email.
Search 10. This option is extremely helpful for the users who have many emails.
ACTIVITY 5
Match the web tools icon with its name. Write the letter of the correct
answer.
K 1. A. Rename
H 2. B. Web page options
I 3. C. Background sound
G 4. D. Background
A 5. E. Website options
D 6. F. Insert hyperlink
C 7. G. Navigation bar
J 8. H. Web page preview
E 9. I. Hot spot
B 10. J. Form control

K. Publish to the web
HANDS-ON 1
Create your company’s e-mail account. Compose a message introducing

your company and send it to the e-mail account of your classmate’s
company.
HANDS-ON 2
Create a simple web page for your company using Dreamweaver.
HANDS-ON 3
Create a professional services website using MS Publisher template.
1. On the task pane click Web Sites and

Email then click Websites, choose
Professional Service and choose the
publication design you want.
2. Replace the existing background color
with the color you want.
3. Replace the existing picture with the
picture of your products.
4. Replace the existing text with your
own business name, primary address
and contact details.
5. Change the font type, font size and
font color of the text.
HANDS-ON 4
Create a product sales website using MS Publisher template.
1. Click Web Sites and Email, click

Websites choose Product Sales and
click the publication design you want.
2. Replace the existing background with
the background you want.
3. Replace the existing picture with the
pictures of your products.
4. Replace the existing text with your
own business name, description of
your business, location and contact
details.
5. Change the font type, font size and
font color of the text.

Entrepreneurial Career and Development

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Entrepreneurial Development Teachers Guide

Chapter 1Planning, Marketing and Manufacturing

LESSON 2 PLANNING YOUR BUSINESS

LESSON 3 MARKETING AND SALES

LESSON 4 MANUFACTURING AND SERVICE OPERATION

Chapter 2 Management, Records and

Lesson 2 BOOKKEEPING AND PAYROLL

Lesson 3 MANAGEMENT ACCOUNTING

Chapter 3Using Peachtree and the Internet

Lesson 2 USING THE INTERNET

Answer the following.

Answer the following questions.

BONUS 1. It is a program that includes an address book, A. Internet Browser

H 9. It is a program where rows and columns of data

K 10. It is software used to create, edit and format

Fill in the blanks. Write your answer on the space provided.

BONUS 7. Presentation software is usually used to present products

Drawing 8. Graphic software is a program used for _____________ and coloring.

Integrated 10. Accounting software is a program designed for__________________

Write T if the statement is true and F if it is wrong.

T 1. Computer Aided Design is a program optimized for designing and

Objectives: Objectives: At the end of the lesson, the students should be

Enumerate the steps in planning a business.

1. Know your aim and what you want to achieve.

1. What is the main objective of business?

3. What are the kinds of businesses?

4. It is the process of computing how much is the cost of each individual

5. It is the checking the stock of goods or materials.

6. It shows the total value of goods in stock instead of the number of

7. It is made when the receipts or money that flows in is greater than

Answer the following.

1-2. What are the kinds of receipts?

1. Proceeds from the sale of goods or services

3-5. What are the types of sale?

6-7. What are the kinds of disbursements?

8. Order the goods or materials to replace those sold or used.

List different examples of businesses and give simple description about

It is an establishment which produces and sells

2. Bookstore A store where books are sold.

3. Flower shop A store where different flowers are sold.

4. Gift shop It is a store primarily selling souvenirs related to a

Any place where customers can walk in and buy

It gives you access to millions of songs that you

8. Restaurant It prepares and serves food, drink and desert to

Discuss briefly the following.

1. How do you plan a business?

2. How do you run a business?

When running a business, you have to put people and resources

3. What is business and profit?

A business is an organization that provides goods and services to

4. What is buying and costing?

Buying means to acquire something in exchange for money or its

Answer the following.

Promotion 3. It is the steps in marketing in which you need to influence people so

Statement of 7. It is the important reminder to a customer, wholesaler or retailer to

I. What are the steps to make your marketing strategy successful?

1. Know what the

2. Price and sell them

3. Promote, advertise and

1. Creating sales invoice 6. Payment and credit

2. Creating Delivery receipt 7. Creating a statement of account

3. Handling cash 8. Creating Provisional receipt

4. Controlling cash 9. Creating official receipt

5. Sales record 10. Distributing