Lesson Exemplar in English for Academics and Professional Purposes (EAPP) Using the IDEA

Instructional Process
Modular Distance Learning
(Learners-Led Modality)

This lesson exemplar is anchored to the learner’s module.

This sample is part of Enclosure 7 of RM No. 296, s. 2020.

School Tanauan School of Grade Level Grade 12

Fisheries – Senior High
School
Teacher DIVINA GRACE M. Learning Area Business
LESSON RODRIGUEZ Finance
EXEMPLAR
Teaching Quarter First
Date Quarter
Teaching No. of Days 8
Time

I. Objectives  At the end of the lesson, the learners are expected to:
a. differentiate finance from financial management;
b. explain the major role of financial management and the different
individuals involved; and
c. analyze the ethical issues in finance.

A. Content The learners demonstrate an understanding of the definition of finance, the

Standards activities of the financial manager, and financial institutions and markets.
B. Performance The learners are able to:
Standards 1. define finance;
2. describe who are responsible for financial management within an
organization;
3. describe the primary activities of the financial manager;
4. describe how the financial manager helps in achieving the goal of the
organization; and
5. describe the role of financial institutions and markets.

C. Most Essential 1. Explain the major role of financial management and the different
Learning individuals involved (ABM_BF12-IIIa-1);
Competencies 2. Distinguish a financial institution from financial instrument and financial
market (ABM_BF12-IIIa-2); and
3. Explain the flow of finds within an organization – through and from the
enterprise – and the role of the financial manager (ABM_BF12-IIIa-5).

D. Enabling N/A
Competencies
II. CONTENT Introduction to Financial Management
Lesson 1. Definition of Finance
Lesson 2. Activities of Financial Manager
Lesson 3. The Flow of funds within an organization – through and from the
enterprise
Lesson 4. Financial Institutions and Markets
III. LEARNING
RESOURCES
A. References
Teacher’s Guide N/A
pages
Learner’s Material N/A
Pages
Textbook pages
Additional Material www.googleimage.com
from Learning Business Finance by A.S. Cayanan and D.V.H. Borja, Rex Book Store
Resources Business Finance by DIWA Learning Systems Inc
List of Learning
Resources for
Development and
Engagement
Activities
IV. PROCEDURES
A. Introduction What I need to know?
The Module was designed to help the students identify the roles of financial
management and the flow of funds in the organization. The scope of this
module permits it to be used in many different learning situations.
In this module, students are expected to:
a. explain the major role of financial management and the different
individuals involved;
b. distinguish a financial institution from financial instrument and
financial market; and
c. explain the flow of finds within an organization – through and from
the enterprise – and the role of the financial manager.

What’s New?
Activity 1
Finance in Everyday Life
Direction: Budget your own money by answering the following situations.

As a student, you ask for your “baon” by asking money from someone, like
from your mother, father, sister, brother or guardian. Budgeting your own
baon indicates that you are practicing on how to manage your finances.

How much allowance they are given to you and how often do you receive it
(daily, weekly, etc.)
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

What activities have you done in a day from getting to school, to attending
flag ceremony, classroom discussions, lunch breaks, end of classes,
occasional meriendas or going out with friends and playing computer games,
going back home and going back out to a nearby store to buy autoload
because you realized that you can‘t end the day without texting their crush?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
Do you have savings out of the allowance you get from your parents?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
Now, identify your expenses you incurred (i.e. jeepney/tricycle fare, lunch,
merienda, computer games) and recognize the amount or value you save and
possibly invest it at a young age.
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________

B. Development What I Know?

Activity 2. TRUE or FALSE
Directions: Before each statement, write TRUE if the statement is correct or
FALSE if the statement is incorrect.
1. Finance refers to the allocation of scarce resources which includes
money.
2. Financial management is the activity that covers the planning,
organizing, leading, and controlling of all financial activities of an
 organization.
3. Investor is the one who is responsible in financial management within
an organization.
4. Financing, investing, operating, and dividend policies does not fall
under the function and responsibilities of a financial manager.
5. Spending is the act of estimating revenue and expenses over a period
of time.
6. Dividend payments change directly with changes in earnings per
share.
7. The wealth of corporate owners is measured by the share price of the
stock.
8. Financial markets are intermediaries that channel the savings of
individuals, businesses, and government into loans or investments.
9. The money market involves trading of securities with maturities of
one year or less while the capital market involves the buying and
selling of securities with maturities of more than one year.
10.To achieve the goal of profit maximization for each alternative being
considered, the financial manager would select the one that is
expected to result in the highest monetary return.
11.Primary and secondary markets are markets for short-term and
long-term securities, respectively.
12.Financial markets are intermediaries that channel the savings
of individuals, businesses, and government into loans or
investments.
13.The money market involves trading of securities with maturities
of one year or less while the capital market involves the buying
and selling of securities with maturities of more than one year.
14.Holders of equity have claims on both income and assets that
are secondary to the claims of creditors.
15.Preferred stock is a special form of stock having a fixed periodic
dividend that must be paid prior to payment of any interest to
outstanding bonds.

What’s In?
Activity 3 Financial Institutions

Directions: Complete the chart. Identify the roles of the following financial
institutions

FINANCIAL INSTITUTIONS ROLES/PURPOSES

Commercial banks
Insurance Companies
Mutual funds
Pension Funds
Other Financial Institutions

What is it?
Activity 4.
Let us try this activity.
Be able to define or give the meaning of the term finance in your own words.
You may enumerate as many definitions as you can.
___________________________________________________________________________
___________________________________________________________________________
 The students will then read and study the following lessons:
Lesson 1. Definition of Finance
Lesson 2. Activities of the Financial Manager
Lesson 3. The Flow of Funds within an Organization – through and from
the enterprise.
Lesson 4. Financial Institutions and Markets

C. Engagement What’s More?

Activity 5
Question for reflection: How would you relate the role of financial managers,
role of financial markets and role of investors?

Activity 6 TRUE or FALSE

Direction: Before each statement on the space provided, write TRUE if the
statement is correct or FALSE if the statement is incorrect.
1. High cash flow is generally associated with a higher share price whereas
higher risk tends to result in a lower share price.
2. When considering each financial decision alternative or possible
action in terms of its impact on the share price of the firm's stock,
financial managers should accept only those actions that are expected to
increase the firm's profitability.
3. To achieve the goal of profit maximization for each alternative being
considered, the financial manager would select the one that is expected
to result in the highest monetary return.
4. Dividend payments change directly with changes in earnings per share.
5. The wealth of corporate owners is measured by the share price of the
stock.
6. Risk and the magnitude and timing of cash flows are the key
determinants of share price, which represents the wealth of the owners
in the firm.
7. When considering each financial decision alternative or possible
action in terms of its impact on the share price of the firm's stock,
financial managers should accept only those actions that are expected to
maximize shareholder value.
8. An increase in firm risk tends to result in a higher share price since the
stockholder must be compensated for the greater risk.
9. Stockholders expect to earn higher rates of return
on investments of lower risk and lower rates of return
on investments of higher risk.
10.The key capital market securities are bonds (long-term debt) and both
common stock and preferred stock (equity, or ownership).

What I Can Do?

Activity 7.
Directions: Using the any means of social media, look for a business in your
locality. Ask who is in-charge of the finances of the business. Interview the
Vice-President for Finance and ask them to report about their roles and
functions within the organization.
What Other Activities Can I Engage In?

Activity 8. MULTIPLE CHOICE

Direction: Choose the letter corresponding to the correct answer
for each of the questions provided below.

1. Corporate owners receive realizable return through

A. earnings per share and cash dividends.
B. increase in share price and cash dividends.
C. increase in share price and earnings per share.
D. profit and earnings per share.
 2. The wealth of the owners of a corporation is represented by
A. profits.
B. earnings per share.
C. share value.
D. cash flow.

3. Wealth maximization as the goal of the firm implies enhancing

the wealth of
A. the Board of Directors.
B. the firm's employees
C. the federal government
D. the firm's stockholders

4. The goal of profit maximization would result in priority for

A. cash flows available to stockholders
B. risk of the investment
C. earnings per share.
D. timing of the returns

5. Profit maximization, as a goal, is not ideal because it does NOT

consider
A. risk and cash flow.
B. cash flow and stock price.
C. risk and EPS.
D. EPS and stock price.

D. Assimilation What I Have Learned?

Activity 9. Essay
Directions: Answer the following questions. Please be guided by the
following rubrics:

Content 3
Organization 1
Grammar 1

1. Discuss why finance is important in a business organization.

2. Give some examples of what finance managers are tasked to do.
3. Using a Venn diagram, make a compare and contrast the money market
and capital market.
4. Draw and explain how the flow of funds within an organization works.

What I Can do?

Activity 10. TRUE or FALSE
Directions: Before each statement, write TRUE if the statement is correct. If
the statement is wrong, underline the word that make the statement wrong
and write the word of the correct answer.
1. Business refers to the allocation of scarce resources which includes
money.
2. Financial management does not covers the planning, organizing,
leading, and controlling of all financial activities of an organization.
3. Investor is the one who is responsible in financial management within
an organization.
4. Financing, investing, operating, and dividend policies are the major
function and responsibilities of a financial manager.
5. Spending is the act of estimating revenue and expenses over a period
of time.
6. Dividend payments change directly with changes in earnings per
 share.
7. The wealth of corporate owners is measured by the share price of the
stock.
8. Financial markets are intermediaries that channel the savings of
individuals, businesses, and government into loans or investments.
9. The money market involves trading of securities with maturities of
one year or less while the capital market involves the buying and
selling of securities with maturities of more than one year.
10.To achieve the goal of profit maximization for each alternative being
considered, the financial manager would select the one that is
expected to result in the highest monetary return.
11. The primary market is where securities are created, while
the secondary market is where those securities are traded by
investors.
12.Financial institution are intermediaries that channel the
savings of individuals, businesses, and government into loans
or investments.
13.The money market involves trading of securities with maturities
of one year or less while the capital market involves the buying
and selling of securities with maturities of more than one year.
14.Holders of equity have claims on both income and assets that
are secondary to the claims of creditors.
15.Preferred stock is a special form of stock having a fixed periodic
dividend that must be paid prior to payment of any interest to
outstanding bonds.

V. REFLECTION Directions: Using the prompts below, write your personal insights about the
lesson in your notebook or portfolio.

I understand that _________________________________________________________

___________________________________________________________________________
I realized that _____________________________________________________________
___________________________________________________________________________

Prepared by: Checked by:

DIVINA GRACE M. RODRIGUEZ KRISTINE ANN I. CARANDANG

Teacher II Master Teacher II

Noted by:

SHIRLEY C. SIMAN ROWENA C. TERCERO

Vocational School Administrator Public School District Supervisor – West I

Validated by:

RONALDO V. RAMILO
Education Program Supervisor
EDNA U. MENDOZA, Ph. D.
Chief Education Supervisor
Curriculum Implementation Division

Recommending Approval:

RHINA O. ILAGAN, Ed. D

Officer-In-Charge - Assistant Schools Division Superintendent

Approved:

ROGELIO F. OPULENCIA
Officer-In-Charge - Schools Division Superintendent