School RIZAL NATIONAL HIGH SCHOOL Grade Level Grade 12

Teacher MICHELLE V. PASCUAL Learning Area BUSINESS FINANCE

Teaching Dates and Time JUNE 24-28, 2019 Quarter FIRST
ABM 12 (4:00 – 5:00)

SESSION 1 SESSION 2 SESSION 3 SESSION 4

I. OBJECTIVES

The learners demonstrate an understanding of the process of preparing financial statements as well as the methods or tools
A. Content Standards of analysis of financial statements, including horizontal analysis, vertical analysis, and financial ratios to test the level of
liquidity, solvency, profitability, and stability of the business

The learners are able to solve exercises and problems that require financial statement preparation, analysis, and
B. Performance Standards interpretation using horizontal and vertical analyses and various financial ratios

C. Learning LC: (2 days)
Competencies/Objective Define the measurement
s levels, namely, liquidity,
Write the LC code for solvency, stability, and
each profitability
ABM_BF12-IIIb-7
Compute, analyze, and
interpret financial ratios
such as current ratio,
working capital, gross
profit ratio, net profit
ratio, receivable
turnover, inventory
turnover, debt-to- equity
ratio, and the like
ABM_BF12-IIIb-9
Define the measurement levels, LC: (2days) Perform vertical and horizontal
namely, liquidity, solvency, Perform vertical and horizontal analyses of financial statements
stability, and profitability analyses of financial statements of a single proprietorship
ABM_BF12-IIIb-7 of a single proprietorship ABM_BF12-IIIb-8
ABM_BF12-IIIb-8
Compute, analyze, and interpret
financial ratios such as current
ratio, working capital, gross
profit ratio, net profit ratio,
receivable turnover, inventory
turnover, debt-to- equity ratio,
and the like
ABM_BF12-IIIb-9

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
IV. PROCEDURES
A. Reviewing previous
lesson or presenting the
new lesson
B. Establishing a purpose
for the lesson
Review of Financial Statement
Preparation, Analysis, and
Interpretation
SHS Curriculum Guide page 2
BUSINESS FINANCE by: Arthur
S. Cayanan et al
BUSINESS FINANCE IN THE
PHILLIPINE SETTING BY: Nick
Aduana
Provide copies of the financial
statement of the subject
company to the learners. Ask
them to compute for liquidity
and efficiency ratios.
Introduce the following
learning objectives using any
of the suggested protocols
(verbatim, own word, read-
aloud):
• Introduce financial ratios
• Define liquidity
• Solve for liquidity ratios
(current and quick)
• Analyze, interpret, and
compare the liquidity ratios of
sample Philippine companies
Review of Financial Statement
Preparation, Analysis, and
Interpretation
SHS Curriculum Guide page 2
BUSINESS FINANCE by: Arthur S.
Cayanan et al
BUSINESS FINANCE IN THE
PHILLIPINE SETTING BY: Nick
Aduana
Provide copies of the financial
statement of the subject
company to the learners. Ask
them to compute for liquidity
and efficiency ratios.
Introduce the following learning
objectives using any of the
suggested protocols (verbatim,
own word, read-aloud):
• Introduce financial ratios
• Define liquidity
• Solve for liquidity ratios
(current and quick)
• Analyze, interpret, and
compare the liquidity ratios of
sample Philippine companies
Review of Financial Statement
Preparation, Analysis, and
Interpretation
SHS Curriculum Guide page 2
BUSINESS FINANCE by: Arthur S.
Cayanan et al
BUSINESS FINANCE IN THE
PHILLIPINE SETTING BY: Nick
Aduana
Ask learners what are the
different types of financial
statements.
• Ask learners what the contents
are of the financial statements.
Introduce the following learning
objectives:
a. to explain why managers
analyze financial statements.
b. to perform horizontal and
vertical analysis of balance
sheets and income
Review of Financial Statement
Preparation, Analysis, and
Interpretation
SHS Curriculum Guide page 2
BUSINESS FINANCE by: Arthur S.
Cayanan et al
BUSINESS FINANCE IN THE
PHILLIPINE SETTING BY: Nick
Aduana
Ask learners what are the
different types of financial
statements.
• Ask learners what the
contents are of the financial
statements.
Introduce the following learning
objectives:
a. to explain why managers
analyze financial statements.
b. to perform horizontal and
vertical analysis of balance
sheets and income
C. Presenting The class will be divided in
examples/instances of groups of 4 to 6 learners.
the new lesson Learners will discuss and
analyze the business case
among their groups. They will
then need to summarize their
analysis in an essay/paper.
D. Discussing new Discuss the four main
concepts and practicing categories of financial ratios:
new skills #1 • Liquidity
• Profitability
• Efficiency
• Leverage
E. Discussing new Provide Exercises.
concepts and practicing
new skills #2
F. Developing mastery Provide these practice
(leads to Formative exercises:
Assessment 3)
The class will be divided in
groups of 4 to 6 learners.
Learners will discuss and analyze
the business case among their
groups. They will then need to
summarize their analysis in an
essay/paper.
Discuss the four main categories
of financial ratios:
• Liquidity
• Profitability
• Efficiency
• Leverage
Provide Exercises.
Provide these practice exercises:
Show the following Financial
Statements of ABC, Inc. and ask
the learners the following
questions:
• Is ABC, Inc. profitable?
• Is the company’s financial
performance improving based on
the two year data presented?
• Is the company heavily
financed by debt or equity?
Discuss horizontal and vertical
analysis.
Analysis and Interpretations of
Financial Statements
Group the learners for a group
work.
1. Ask them to compute the
Horizontal and Vertical Analyses
of
ABC Inc’s financial statement
shown above in the motivation
section.
2. After the groups have
computed the Horizontal and
Vertical Analyses, ask them the
same question about their
opinions about the company’s
profitability, the ability pay debt
obligations, and how well it is
manage financially.
Show the following Financial
Statements of ABC, Inc. and ask
the learners the following
questions:
• Is ABC, Inc. profitable?
• Is the company’s financial
performance improving based
on the two year data
presented?
• Is the company heavily
financed by debt or equity?
Discuss horizontal and vertical
analysis.
Analysis and Interpretations of
Financial Statements
Group the learners for a group
work.
1. Ask them to compute the
Horizontal and Vertical Analyses
of
ABC Inc’s financial statement
shown above in the motivation
section.
2. After the groups have
computed the Horizontal and
Vertical Analyses, ask them the
same question about their
opinions about the company’s
profitability, the ability pay debt
obligations, and how well it is
manage financially.
 G. Finding practical Ask the learners to discuss Ask the learners to discuss what
applications of concepts what they think the ratios they think the ratios mean and
and skills in daily living mean and their applications their applications may be in real
may be in real life situation. life situation.
H. Making generalizations
and abstractions about
the lesson
I. Evaluating learning Which ratio is more relevant - Which ratio is more relevant - Provide the Statement of Provide the Statement of
quick ratio or current ratio? quick ratio or current ratio? Financial Position and Statement Financial Position and
• What other factors would a • What other factors would a of Result of Operation of JFC for Statement of Result of
bank or supplier look into in bank or supplier look into in the Years 2012 to 2014. Perform Operation of JFC for the Years
deciding whether to lend deciding whether to lend short- a Horizontal and 2012 to 2014. Perform a
short-term credit? ( term credit? ( Vertical analyses on both Horizontal and
statement. Vertical analyses on both
statement.
J. Additional activities for
application or
remediation

V. REMARKS

VI. REFLECTION

A. No. of learners who

earned 80% in the
evaluation
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?

Prepared by: Checked by: APPROVED BY:

MICHELLE V. PASCUAL JESPER D. BAYAUA NESTOR R. LUCAS

Teacher II SHS Coordinator PRINCIPAL IV