School Mataasnakahoy Senior High School Grade Level 12

GRACE ANN CODO-CASUNDO Learning

Teacher BUSINESS FINANCE
Teacher II Area

GRADE 12
DAILY LESSON JANUARY 9, 2019
LOG
Teaching
ABM 12 Semester SECOND
Date and Time
7:00-8:00 (THURSDAY)

I. OBJECTIVES THURSDAY

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 will be able to solve exercises and problems that require financial statement preparation,
analysis, and interpretation using horizontal and vertical analyses, and various financial ratios.
At the end of the lesson, students are expected to:

C. Learning Competencies/ Objectives The learners shall be able to prepare financial statements
II. CONTENT Review of Financial Statement Preparation, Analysis, and Interpretation
III. LEARNING RESOURCES
A. References Curriculum Guide
ABM_BF12-IIIb-6
1. Teacher’s Guide pages
TG. 43-53
2.Learner’s Material pages
None
3. Textbook pages BUSINESS FINANCE

(1) Cayanan, A. & Borja (forthcoming). Business Finance. Quezon City. Rex Bookstore.
(2) Valencia and Roxas. Basic Accounting.
4.Additional Materials from Learning Resource (LR) portal Learning Resources (3) Copies of sample financial statements

B. Other Instrument Equipment Pictures and paper strips, laptop, visual aid, chalk, chalkboard, pictures
IV. PROCEDURES

Graceanncodocasundo

A. Reviewing previous lesson or presenting the new lesson
B. Strengthening / Linking the purpose of the lesson
C. Giving / coordinating examples or situations of a new lesson
a. Prayer
b. House Rules
c. Checking of Attendance
The students will give a recap about the previous lesson
Motivation: Matching type exercise as an ice breaker
The students will answer the following questions:
1. What is your feeling while doing the activity?
2. From the exercise, what do you think is the topic for today’s’ lesson?

Discuss:
D. Discuss new concept and presentation of new practice # 1 Basic Financial Statement
Activity Sheet

E. Developing mastery (Leads to Formative Assessment 3)

The students demonstrate an understanding of the process of preparing financial statements particularly in
F. Finding practical applications of concepts and skills in
daily living preparing the basic financial statements( Income Statement and Balance Sheet)

The students will be able to solve exercises and problems that require financial statement preparation,
G. Making generalization and Abstractions about the lesson analysis, and interpretation.
QUIZ: Indicate whether the following items would appear on the income statement (IS), or balance sheet
(BS).
1. ________ Office Supplies 6. ________ B. So, Capital
H. Evaluating learning
2. ________ Accounts Payable 7.________ Accounts Receivable
3. ________ Computer Equipment 8. ________ Land
4. ________ Commission Fees Earned 9. ________ Net Profit
5. ________ Salaries Expense 10. ________ Notes Receivable

I. Additional activities for application or remediation Research for an example of a Balance sheet and Income statement of a certain company found in

Graceanncodocasundo
 Mataasnakahoy.
Guidelines:
a. Short bond paper
b. Separate sheets for Income Statement and Balance Sheet
c. Observe Margin
d. Name & Section and Teacher’s name
e. Be creative
f. To be submitted on Wednesday February 26, 2020

V. REMARKS

VI. REFLECTION
Section No. of
A. No. of learners who earned80% in the evaluation. Students
ABM12-SERENITY

Section No. of
B. No. of learners who require additional activities for remediation who scored below 80% Students
ABM 12-SERENITY

C. Which of my teaching strategies worked well? why did this work? Collaboration is evident and effective during the delivery of my lesson. The students’ seen to be very
cooperative in the learning process.
D. What innovation or localized materials did I use/ discover I told the students to request an example of a Balance Sheet and Income Statement that can be found in the
which I wish to share with other teachers? local town’s existing or operating companies.

Prepared by: Checked by: Approved by:

GRACE ANN C. CASUNDO SIMEON L. DE TORRES RHODORA L. CAPISTRANO

Teacher II Master Teacher I Assistant Principal II

Graceanncodocasundo