SCHOOL MNHS-SENIOR HIGH SCHOOL GRADE LEVEL 12

TEACHER VENUS DU. HILARIO LEARNING AREA Business Finance

DAILY LESSON LOG TEACHING DATES AND TIME November 4, 2020 QUARTER 1st- SEMESTER
I. OBJECTIVES
SESSION 1 SESSION 2 SESSION 3 SESSION 4
A. The process of preparing financial statements as well as the methods or tools of analysis of financial statements, including horizontal analysis,
Content Standards vertical analysis, and financial ratios to test the level of liquidity, solvency, profitability, and stability of the business
B. Performance Solve exercise and problems that require financial statement preparation, analysis, and interpretation using horizontal and vertical analyses and
Standards various financial ratios

C. 1. Prepare financial statements 2. Define the measurement levels, 3. Perform vertical and horizontal 4. Compute, analyze, and
Learning namely, liquidity, solvency, analyses of financial statements interpret financial ratios such as
Competencies / ABM_BF12-IIIb-6 stability, and profitability of a single proprietorship current ratio, working capital,
Objectives ABM_BF12-IIIb-8 gross profit ratio, net profit ratio,
ABM_BF12-IIIb-7 receivable turnover, inventory
turnover, debt to- equity ratio,
and the like
ABM_BF12-IIIb-9

Review of Financial Statement Preparation, Analysis, and Interpretation

II. CONTENT
III.LEARNING Business Finance by: Cayanan, Arthur S. & Borja, Daniel Vincent H., Pages 18-47
RESOURCES Internet/Web searching, DepEd Teachers Guide
IV.PROCEDURES
PRIMING / REVIEW Concept recall about the Review about the previous Short recap about the Review of the past lessons:
previous lesson. lesson on the different previous lesson: Review on Review on the Statement of
What are the functions of financial statement the Statement of Cash Flow
financial manager? Comprehensive Income

A. ACTIVITY Analyzation and interpretation of Video about the different financial Preparation of the Statement of Praparation of the Statement of
the images shown in the PPT statements Comprehensive Income Cash Flow

B. ANALYSIS
LECTURE AND DISCUSSION
 Basic Financial Statement:
 Statement of financial position
 Statement of profit or loss
 Statement of cash flow
 Statement of changes in stockholders’ equity
 Financial statement preparation
C. ABSTRACTION What are the basic financial Differentiate the Statement of What are the steps in the What are the steps in the
statements? Cash Flow, Statement of preparation of the Statement of preparation of the Statement of
Comprehensive Income, Comprehensive Income Cash Flow
Statement of Financial Position
and Statement of Changes in
Equity?
D. APPLICATION Enumerate the steps in the
Enumerate the basic financial preparation of the Statement of QUIZ
QUIZ
statements? Comprehensive Income

Identify and describe the financial information that can be found in the How do you evaluate the quality
following financial statement of earnings of a company? What are the limitations of
 Statement of financial position financial statementanalysis?
ASSIGNMENT
 Statement of profit or loss
 Statement of cash flow
 Statement of changes in owner’s equity
REMARKS Continuation of the activities given last week
REFLECTION

Submitted by: Checked and Reviewed by: Noted by:

VENUS DU. HILARIO FLORABEL F. HILARIO JOCELYN O.

RIVERA
SGH, ABM Strand Observer Officer-in-Charge, MNHS-SH