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)
School ALAE NATIONAL HIGH SCHOOL
Teacher RICO R. MALABO
Time & Dates 10:00 AM– 12:00NN, SEPT. 14, 2017
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies /
Objectives.
Write the LC code for each
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources
V. PROCEDURES
A. Reviewing previous lesson
or presenting the new lesson
B. Establishing a purpose for
the lesson
C. Presenting examples/
instances of the new lesson
D. Discussing new concepts
and practicing new skills #1
E. Discussing new concepts
and practicing new skills #2
Detailed Lesson Plan (DLP)
Grade Level 12
Learning Area BUSINESS FINANCE
Quarter 2ND QUARTER
The learners demonstrate an understanding of the basic concepts of risk
and return, and the time value of money.
The learners shall be able to prepare loan amortization tables
The learners compute loan amortization using mathematical concepts
and the present value tables .(ABM-BF12-IIIg-h-20)
Specific Learning Outcomes
At the end of the unit lesson, the learners shall be able to:
• Define the relationship of present value and future value in
loan/bond
pricing; and,
• Prepare amortization schedules.
Basic Long-Term Financial Concepts
K TO 12 Basic Education Curriculum Guide for Senior High
School/Curriculum (page 4)
Teacher’s Guide
Power Point Presentation
Review of the previous lesson through asking the learners. (3 minutes)
The teacher will be able to present the objective orally (2 minutes)
A short discussion by the teacher. (5 minutes)
The teacher will present a problem and discussion will follow. (10 minutes)
Determine the present value of receiving a series of equal monthly
amortization payments of P200 at the end of each year for 20 years. Assume
that today is June 1, 2017 and that the first payment will occur on June 1,
2018. The appropriate rate for discounting the payments is 10% per year
compounded annually.
 PVOA = PNT times [PVOA factor for n = 20; i=10%]
PVOA = 200 times [8.514] ←PVOA factor from PVOA Table
PVOA = P1,702.80

F. Developing mastery (Leads The students will form 3 groups and answer the problem. (20
to Formative Assessment 3) minutes)

What is the maximum amount you borrow on June 1, 2017 if you are
limited to a two-year loan with monthly payments of P400? Assume the
loan will have an annual interest rate of 12%. The first payment will be
due on July 1, 2017.

G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
The equation for calculating the present value of an ordinary annuity is:
PVOA = PNT times [PVOA factor for n = 24 months; i=1% per month]
PVOA = P400 times [21.243] ←PVOA factor from PVOA Table
PVOA = P8,497.20
The students will be ask by the teacher, How this topic will be useful in
your daily life?(2 minutes)
The teacher will ask the students: what have you learned of the topic we
have discuss. (3 minutes)
The students will be given an activity (15 minutes)
 Activity:
On September 1, 2017, ABC avail loan from the Bank for two year term
with a monthly payment of P 500.00. The loan has an interest rate of
10% per annum. The first payment will start on October 1, 2017.

1. Compute the maximum amount of loan granted to Mr. ABC.

2. Prepare schedule of amortization of Mr. ABC.
J. Additional activities for Assignment: Please do advance reading the next topic.
application or remediation
 Assignment/Agreement
(____ minutes). Fill-in
below any of the four
purposes
 Reinforcing /
strengthening the day’s
lesson
 Enriching / inspiring the
day’s lesson
 Enhancing / improving
the day’s lesson
Preparing for the new lesson
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?