DAILY
Grade Level 12 – ABM2
LESSO
N Teaching Week June 27-29, 2017
LOG
Time: 9:45 – 10:45
Date
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide Pages
2. Learner’s Material Pages
3. Textbook Pages
4. Additional Materials
from Learning Resources
B. Other Learning Resources
IV. 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
School PAETE SCIENCE AND BUSINESS COLLEGE, INC.
Teacher Jessiemae C. Santos Learning Area Business Finance
Quarter 1st Term
MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY
June 26, 2017 June 27, 2017 June 28, 2017 June 29, 2017 June 30, 2017
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, 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 interpretation using horizontal and vertical analyses and various financial
ratios.
The learners…
1. Prepare financial statements ABM_BF12-IIIb-6
2. Define the measurement levels, namely, liquidity, solvency, stability, and profitability ABM_BF12-IIIb-7
3. Perform vertical and horizontal analyses of financial statements of single proprietorship ABM_BF12-IIIb-8
4. 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
Review of Financial Statement Preparation, Analysis, and Interpretation
Page 17-22 Pages 23-35 Pages 36-39
End of Ramadan (Holiday) What is the importance of an How does a Financial What is the significance of
organizational chart in a Statement Prepared? analyzing the financial
company? What does it show? statement?
Guess the words: Review of Students analyze a Financial Make a horizontal and vertical
Financial Statement Statement line.
Preparation
Can you tell if a company is Vocabulary Words What is Analysis? What do you
healthy or unhealthy? How? 1. Profitability think is the Horizontal and
2. Efficiency Vertical Analysis?
3. Liquidity
 4. Leverage
D. Discussing new concepts Discussion of the basic Discussion of the Financial Vertical and Horizontal
and practicing new skill #1 Financial Statements Statement Analysis Analysis Discussion
E. Discussing new concepts Discussion of the Financial Discussion of the Financial Discussion of Quality of
and practicing new skill #2 Statement Preparation Ratios in analyzing financial Earnings and Limitations of
statement Financial Statement Analysis
F. Developing Mastery Self-Test Questions Applying the Financial Ratios Applying the Vertical and
Page 23 Horizontal Analysis of
Financial Statement
G. Finding practical Where can you use the How does financial statement What is the significance of
applications of concepts & strategy of the financial analysis help a company? vertical and Horizontal
skills in daily living statement? Analysis?
H. Making generalizations & Ask some of the students Generalization of the Financial Students review the Vertical
abstractions about the what did they learn and Ratios and Horizontal Analysis
lesson summarize it.
I. Evaluating Learning Short Quiz
J. Additional activities for Advance reading of Financial
application or remediation Statement Analysis
V. REMARKS
VI. REFLECTION
A. No. of learners who earned
80% in the evaluation
B. No. of learners who require
additional activities for
remediation who scored below
80%
C. Did the remedial lesson
work? No. of learners who
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: Noted:

JESSIEMAE C. SANTOS RHEYJHEN M. CADAWAS, LPT SONIA S. CADAWAS, Ed.D

Teacher Senior High School Coordinator School Principal