Grade

Detailed School CRISTO REY HIGH SCHOOL 12

level
Lesson Teacher GROUP 2
Learning BUSINESS
Area FINANCE
Plan
Date July 07, 2017 Quarter

I. OBJECTIVES: At the end of this lesson, the learners will be able to:
• Apply their knowledge on liquidity and efficiency ratios
in tackling real life business problems.
• Pinpoint business problems and formulate relevant
recommendations and strategies.
A. Content Standards The learners demonstrate an understanding of…
the process of preparing
financial statements as well as
the methods or tools 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.

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

C. Learning The learners..

Competencies/Objectives define the measurement
Write the LC code for each levels, namely, liquidity,
solvency, stability, and
profitability
/ ABM_BF12-IIIb-7
II. CONTENT Review of Financial
Statement Preparation,
Analysis, and Interpretation

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
Business Finance pages 54-59
Business Finance in the Philippine Setting pages 76-91
Review profitability and leverage ratios. Ask learners
what profitability and leverage mean. Write the names
of the different types of ratios and their formulas on the
board
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.
The paper will have the following outline: Case
Background/Story, Analysis (including computations),
and Recommendation. The paper can
 be one to two pages of yellow sheet or bond paper.

C. Presenting examples/ Explain that business cases are used to discuss certain
instances of the new lesson. issues and problems of a specific company. Learners
will take the point-of-view of owners/managers in
analyzing the case.

D. Discussing new concepts and
practicing skills #1
E.Discussing new concepts and
practicing skills #2
Discuss the mechanics of the case discussion.
Allow the learners to break into groups. Make sure to
remind them that they will take on the shoes of the
owner/manager in solving the case. Below is the
business case of Zapatoes, Inc.

F. Developing mastery Provide your own analysis on the case of Zapatoes,

(Leads to Formative Assessment 3) Inc..

G. Finding practical applications Ask learners to discuss what they think about the
of concept and skills in daily living measurement levels.
H. Making generalizations and Discuss how you arrive at your decision. Highlight
abstractions about the lesson important recommendations/changes that must be
done to the operations of Zapatoes, Inc.
I. Evaluating Learning Provide exercises to analyze specific case.
J. Additional activities for application Assignment for next topic.
or remediation
V. REMARKS
VI. REFLECTION
A. No of learners who earned
80% in the evaluation
B. No. learners who require
additional activities for remediation
who scored below 80%
C. Did the remedial lessons
work? No. of learners who have
caught up with the lesson
D. No. of learner 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 used/discovered
which I wish to share with other
teachers?

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