Instructional Planning

(The process of systematically planning, developing, evaluating and managing the instructional process by using
principles of teaching and learning - D.O. 42, s. 2016)
Detailed Lesson Plan (DLP) Format

School National High School Grade Level 12

Teacher Learning Area Business Finance
Duration 60 min. Quarter 3rd Quarter, 2nd
Sem.

I. OBJECTIVES
A. Content The learners demonstrate an understanding of the definition of finance, the
Standards activities of financial manager, and financial institutions and markets.
B. Performance The learners are able to:
Standards 1. Define Finance.

C. Learning
Competencies The learners explain the major role of financial management and the different
/ Objectives. individuals involved. (ABM_BF12i11a-1)
Write the LC
code for each Specific Learning Outcomes

The learners will be able to:

1. Have an appreciation of what the overall objective of Management should
be.
2. Describe the goals of the firm and explain why maximizing the value of the
firm is appropriate goal for a business.

II. CONTENT Introduction to Financial Management

III. LEARNING
RESOURCES
A. References
1. Teacher’s Pages 1-9
Guide pages
2. Learner’s
Materials
pages
3. Textbook
pages
4. Additional
Materials from
Learning
Resource (LR)
portal
B. Other
Learning
Resources
V. 7E’s
PROCEDURES
A. Reviewing Introductory Activity (____ minutes).
previous How much allowance do you receive every day?
lesson or What do you usually buy/ expenses given your daily allowance?
presenting the When you reach home, how much is left from your allowance? How much is
new lesson your savings?
(MOTIVATION
QUESTION) Note: The teacher will then reveal that the activities the learners do involving
decisions on where to use their allowance is a FINANCE DECISION. In the kind
of society we live, it is a reality that there are students who save their
allowance so that they can buy beer / liquors and support their vices such as
cigarettes and even illegal drugs. It is not only about financial decision but
making a wise decision if we will going to engage on that kind of activity. We
will be destroying our life, our future, our dreams and our environment.

B. Establishing - Reveal to students that most of the activities they do involving decisions on where to
a purpose for use their allowance is a finance decision.
the lesson
C. Presenting Activity/Strategy (____ minutes).
examples/ 1. Let each student answer the questions below on a sheet of paper:
instances ofa. Write your daily allowance.
the new lesson b. Write all the daily expense you spend on.
c. Compute for the balance of your allowance by deducting the expenses you
listed from your daily allowance.
2. Engage the learners by exhausting from them the expenses they wrote in
#1, and listing these down on the board with the respective peso amount. Try
to get as many answers as possible.
3. Give an allowance cap based on the answers given by the learners. This will
serve as the average daily allowance the class is able to spend.
4. Go back to the list of expenses written on the board and ask for the total
peso amount of the listed items. If the peso amount exceeds the daily
allowance, ask the learners which should be dropped off from the list. Cross
cut the items dropped but do not erase completely. Do this until total items
remaining in the list can be covered by the daily allowance.
D. Discussing From the activity given, define the following:
new concepts Budgeting- the act of estimating revenue (in the form of their allowance) and
and practicing expenses over a period of time (in this case, on a daily basis). (This will be
new skills #1 further explained in lesson 3- Financial planning)

Go back to the activity and focus the learners’ attention on the surplus from
their budgeting. Ask the learners who among them had answered which
resulted in savings/ excess cash. Ask them what they do with the money?

Explain: that excess money presents an opportunity for investments.

Investments can come in many forms that will generate income or appreciate
in the future. (Investments will be discussed further in lesson 6- Intro to
Investments).
E. Discussing Go back to the activity written on the board; Post the question of what they
new concepts may face in making financial decision? (Let them assume that all the expenses
and practicing listed on the board (including those that were previously crossed out) are
new skills #2 incurred during the day. Let them compute how much more cash they would
need to support all these expenses.

Ask the learners if ever they were in a situation where they are short of cash,
what would they do? Where will they get the extra cash? What other sources
of cash do they know?

Possible answers:
- Ask from parents
 - Borrow from a friend
- Fund raising activities
- Pawnshops
- 5/6
- Banks

Explain that all their answers are sources of funds. When faced with financial
difficulties ( in this case, the lack of funds to meet the current expenses), we
look for people or institutions that will give us the money we need. (They
learners will know more about this on Lesson 4- Sources of long term and
short term funding)
F. Developing Summarize the discussion by pointing out that, for individuals, Finance is
mastery concerned with decisions about:
(Leads to - How much earnings they spend
Formative -How much they save or how they need
Assessment 3) - How they invest their earnings
- How they raise additional funds they need

This is what financial Management is all about.

Review Pre-requisite of knowledge

- Tell the learners that once they graduate from school, they will no longer
receive their daily allowance. Either they would be employed by a company,
manage their family business, or start up their own business.

G. Finding The teacher will ask the learners the ff:

practical 1. Aside from the factors mentioned during class, what other factors can
applications of influence the investor’s perception on the company’s performance to you?
concepts and 2. Why is the study of finance important to you?
skills in daily
living
H. Making Role of Financial Management (5 mins)
generalizations • Ask the learners, given the factors that influence market price, how will
and the company ensure that such objectives will be achieved? Reveal the
abstractions answer that this is achieved through financial management.
about the •Financial management deals with decisions that are supposed to
lesson maximize the value of shareholders’ wealth. (Cayanan)
- These decisions will ultimately affect the markets perception of the
company and influence the share price.
- The goal of financial management is to maximize the value of shares of
stocks. - Managers of a corporation are responsible for making the decisions
for the company that would lead towards shareholders’ wealth
maximization.

• Tell the learners that for the next parts of this course, they will fill in the
shoes of a Chief Financial Officer (CFO) and every problem that they will
encounter for this course should be dealt with having shareholders wealth
maximization in mind.
I. Evaluating Quiz:
learning Part 1: Multiple Choice
1. The ______ is created by a financial relationship between suppliers and
users of short-term funds. A. financial market B. money market C. stock
market D. capital market
 2. Firms that require funds from external sources can obtain them from
_____. A. financial markets. B. private placement. C. financial institutions.
D. All of the above.

3. The major securities traded in the capital markets are ____. A. stocks and
bonds. B. bonds and commercial paper. C. commercial paper and Treasury
bills. D. Treasury bills and certificates of deposit.

4. The primary goal of the financial manager is _____. A. minimizing risk. B.

maximizing profit. C. maximizing wealth. D. minimizing return.

5. A financial manager must choose between four alternative Assets: 1, 2, 3,

and 4. Each asset costs $35,000 and is expected to provide earnings over a
three-year period as described below.

Based on the profit maximization goal, the financial manager would choose
_____. A. Asset 1. B. Asset 2. C. Asset 3. D. Asset 4.

Answer Key:
Part 1: T, F, T, F, T
Part 2: B, D, A, C, B
J. Additional 1. Integration of Learning
activities for • Ask the learners the following:
- Aside from the factors mentioned during class, what other factors can influence
application or the investor’s perception on the company’s performance which would ultimately
remediation affect share price?
- Why is the study of finance important to you?

V. REMARKS
VI. REFLECTION
A. No. of
learners who
earned 80% on
the formative
assessment.
B. No. of
learners who
require
additional
activities for
remediation.
C. Did the
remedial
lessons work?
No. of learners
who have
caught up with
the lesson.
D. No. of
learners who
continue to
require
remediation
E. Which of my
teaching
strategies
worked well?
Why did these
work?
F. What
difficulties did I
encounter
which my
principal or
supervisor can
help me solve?
G. What
innovation or
localized
materials did I
use/discover
which I wish to
share with
other
teachers?