Daily Lesson/Learning Plan

Subject: Business Finance Teacher: Clarisa P. Cerbo

Schedule: Monday, Wednesday, Thursday and Friday
Textbook: Business Finance by Tugas, dela Cruz, Paril, Tang
Vibal Group, Inc.

06/06/2019 Getting to Know You Meeting

06/07/2019 Topic: INTRODUCTION:

to INTRODUCTION TO FINANCIAL Communicate learning outcomes to the students.
06/10/2019 MANAGEMENT
MOTIVATION:
Value Focus: Prayer Ask the students how much they are given as daily
allowance.
Time Frame: 120 minutes
Make the students present a pie graph of their
Specific Learning Outcomes: daily expenses and make them present their
At the end of the lesson, the students will be output in class.
able to:
 Define Finance. INSTRUCTION/DELIVERY:
 Explain the major role of financial  Present relevant vocabulary. Define
management and the different Finance as the science and art of managing
individuals involved. money.
 Explain that what the students did at the
start of the class is called budgeting.
Budgeting is the act of estimating revenue
(in the form of their allowance) and
expenses over a period of time.
 Ask the students who had an excess or
shortage of their daily allowance. What do
they do with their excess allowance? What
other sources can they tap if they have a
shortage?
 Point out that Finance is concerned with
decisions about how much of earnings are
spent, how much is saved or how much
more is needed, how to invest savings,
how to raise additional capital.
 Some students might answer having a
business, proceed with a review of the
different forms of business organization
sole proprietorship, partnership,
corporation, cooperative). Each type of
business organization has only one
ultimate objective, profit. Ask them how
can such objectives be achieved? Through
financial management.
 Financial management deals with decisions
that are supposed to maximize the value
of shareholder’s wealth. The goal is to
maximize the value of shares of stocks or
capital.
 Who are responsible for this? Managers
are responsible for making decisions for
the company that would lead to
maximization of profit. Specific authorities
responsible for financial management.

ACTIVITY/ENRICHMENT:
Go to the canteen and ask who is in charge of the
 finances of the canteen. Go to the admin and ask
who is in charge of the finances of the school.
Make the students present the results in class.

EVALUATION/ASSESSMENT:
Why is the study of Finance important to you?

06/12/2019 Indepandence Day (HOLIDAY)

06/11/2019 Topic: INTRODUCTION:

to INTRODUCTION TO FINANCIAL  Communicate learning outcomes to the students.
06/13/2019 MANAGEMENT  Recall of previous lesson.

Value Focus: Communion MOTIVATION:

Time Frame: 120 minutes
Specific Learning Outcomes:
At the end of the lesson, the students will be
able to:
 distinguish a financial institution
from financial instrument and
financial market
• Ask your students if they are going to save their
money, where would they keep it. - Expected
answers: Banks, Piggy bank, Investments – stocks,
mutual funds, insurance
• Pick another learner (B) and ask B what business
he/she would like to try. Now, suppose that he/she
had the business running and is profitable for
some time. B then decides to expand his/her
business but does not have enough cash to pay for
the expansion. Ask the students where can B get
the additional funding? - Expected answers: Ask
from parents, ask from friends, banks, lending
institutions.
• Suppose B knew that A had excess money and
approached A to lend him/her the capital he/she
needs to expand his/her business for a 20%
interest. Since A observed that B’s business has
been profitable, A is willing to lend B the money
since he/she is confident that B can repay his loan.
A is now expecting to be 20% richer from his
lending to B and B can now expand his operations
to gain more profit from his business.

INSTRUCTION/DELIVERY:
• Define financial system. Show the diagram and
explain.
 Post the question of how transactions
between suppliers and users of funds take place.
How would they prove that there was a
transaction so that the demander will be able to
repay the supplier on time and at the right
amount? - Answers: - Verbal agreement -
Written agreement
• Discuss that due to the increased need for
security for the performance of obligations arising
from these transactions and due to the growing
size of the financial system, the transfers of funds
from one party to another are made through
Financial Instruments.
 Review of financial asset and financial liability
 Identify examples of debt and equity
instruments.
 Identify examples of financial institutions.

ACTIVITY/ENRICHMENT:
Relate the role of financial managers, role of
financial markets and role of investors.

EVALUATION/ASSESSMENT:
 True/False
1. 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.
2. Dividend payments change directly with changes
in earnings per share.
3. The wealth of corporate owners is measured by
the share price of the stock.
4. Financial markets are intermediaries that
channel the savings of individuals, businesses, and
government into loans or investments.
5. 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.

Date: Topic: INTRODUCTION:

06/17/2019 INTRODUCTION TO FINANCIAL  Communicate learning outcomes to the students.
to MANAGEMENT  Recall of previous lesson.
06/18/2019
Value Focus: Prayer MOTIVATION:
Ask the students who among them have
Time Frame: 120 minutes experience getting a loan aside that has a
corresponding interest. Make them narrate the
Specific Learning Outcomes: experience in class.
At the end of the lesson, the students will be
able to: INSTRUCTION/DELIVERY:
 enumerate the varied financial  Define financial markets primary vs. secondary
institutions and their corresponding markets, money markets vs. capital markets.
services Compare and contrast the various types of
 compare and contrast the varied markets.
financial instruments
EVALUATION/ASSESSMENT:
Make the students answer the post test on pp. of
their textbooks.

Date: Topic: INTRODUCTION:

06/19/2019 INTRODUCTION TO FINANCIAL  Communicate learning outcomes to the students.
to MANAGEMENT  Recall of previous lesson.
06/20/2019
Value Focus: Communion MOTIVATION:
Give the students some candies. Make them eat
Time Frame: 180 minutes the candies and while they are eating ask them
where do they think will the candies go? Relate the
Specific Learning Outcomes: situation to the flow of money in the economy.
At the end of the lesson, the students will be
able to: INSTRUCTION/DELIVERY:
 explain the flow of funds within an • Show the students some diagram such as the
organization – through and from the circular flow diagram in the economy and how
enterprise—and the role of the institutions provide financing for firms. Explain
financial manager each diagram. Make the students relate to these
diagrams by making them narrate a certain
situation that happened in the past that may
involve various factors in the diagram.

ACTIVITY/ENRICHMENT:
Present a simple case study to the class. (Good for
1 session-60 minutes).

The Client needed to raise considerable equity

capital to fund the continuation of their product
development and their sales and marketing efforts.
Previously, the Client had raised limited capital
 from local Angel investors, but now needed to
attract sophisticated institutional investors. This
was the first time the CEO had headed a venture-
backed start-up company and he needed prudent
business counsel to avoid the typical pitfalls of a
young company.
Additionally, the Client’s daily bookkeeping was
being handled by an administrative assistant with
little accounting experience. Accounting records
were inaccurate and incomplete. The CEO was
understandably concerned that his accounting
records would not pass the rigorous due diligence
conducted by the new institutional investors. The
Client needed an experienced CFO who had
successfully raised venture capital and who could
serve as a trusted advisor to the CEO. He also
needed to make sure the day-to-day was being
handled in a professional manner that would give
investor confidence.

EVALUATION/ASSESSMENT:
Ask the learners which financial institution do they
think is most critical for firms?

06/21/2019 Topic: INTRODUCTION:

to INTRODUCTION TO FINANCIAL  Communicate learning outcomes to the students.
06/28/2019 MANAGEMENT  Recall of previous lesson.
 REVIEW OF FINANCIAL STATEMENT
PREPARATION, ANALYSIS AND MOTIVATION:
INTERPRETATION  Make the students answer the short quiz to
refresh the topic of basic accounting from ABM1.
Value Focus: Prayer
INSTRUCTION/DELIVERY:
Time Frame: 360 minutes • Accounting Equation
 T-Accounts
Specific Learning Outcomes:  Nominal Accounts
At the end of the lesson, the students will be  The Accounting Cycle
able to: 1. Journalizing transactions
 Prepare Financial Statements

06/21/2019 INTRODUCTION:
 Communicate learning outcomes to the students.
 Recall of previous lesson.

INSTRUCTION/DELIVERY:
The Accounting Cycle
2. Posting to the ledger

06/24/2019 DINGLE TOWN FIESTA (holiday)

06/26/2019 INTRODUCTION:
to  Communicate learning outcomes to the students.
06/27/2019  Recall of previous lesson.

INSTRUCTION/DELIVERY:
The Accounting Cycle
3. Making an unadjusted trial balance
 INTRODUCTION:
 Communicate learning outcomes to the students.
 Recall of previous lesson.

INSTRUCTION/DELIVERY:
The Accounting Cycle
4. Make adjustments
5. Adjusted Trial Balance

06/28/2019 ACQUAINTANCE PARTY

07/01/2019 INTRODUCTION:
 Communicate learning outcomes to the students.
 Recall of previous lesson.

INSTRUCTION/DELIVERY:
The Accounting Cycle
6. Closing Entries
7. Making Financial Statements

07/03/2019 EVALUATION/ASSESSMENT:
to  Make the students answer the problem
07/04/2019 on page 37 (Arnina Photography) of
the textbook.
 Assessment will be continued the next
day as well as discussion of answers.

07/05/2019 Performance Task Processing

07/08/2019 Performance Task Processing

07/10/2019 Performance Task Processing and Encoding

07/11/2019 Review for the 1st Mid-Quarter Examinations

07/12/2019 1st Mid-Quarter Examinations

to
07/13/2019

07/15/2019 Topic: INTRODUCTION:

REVIEW OF FINANCIAL STATEMENT  Communicate learning outcomes to the students.
PREPARATION, ANALYSIS AND  Recall of previous lesson.
INTERPRETATION
MOTIVATION:
Value Focus: Prayer  Present two business situations, make the
students choose which among the two business
Time Frame: 180 minutes is more worthy investing on.

Specific Learning Outcomes: INSTRUCTION/DELIVERY:

At the end of the lesson, the students will be  Defining measurement levels
able to:
 Define the measurement levels,
namely, liquidity, solvency, stability,
and profitability
  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

07/17/2019 INTRODUCTION:
 Communicate learning outcomes to the students.
 Recall of previous lesson.

INSTRUCTION/DELIVERY:
• Liquidity
 Solvency

07/18/2019 INTRODUCTION:
 Communicate learning outcomes to the students.
 Recall of previous lesson.

INSTRUCTION/DELIVERY:
• Stability
 Profitability

07/19/2019 ASSESSMENT:
Page 64, Problem Solving #2 and #8

07/22/2019 Topic: INTRODUCTION:

to REVIEW OF FINANCIAL STATEMENT  Communicate learning outcomes to the students.
07/25/2019 PREPARATION, ANALYSIS AND  Recall of previous lesson.
INTERPRETATION
MOTIVATION:
Value Focus: Prayer A businessman is proud that he is able to prepare
financial statements for his business for the
Time Frame: 180 minutes current year with comparative balances for the
past year. However, he has no idea how to analyse
Specific Learning Outcomes: the information contained in the financial
At the end of the lesson, the students will be statements. He wonders if the business was able to
able to: do better during this year compared to prior years.
 Perform vertical and horizontal Moreover, he wants to know the business’ current
analyses of financial statements of a standing in the market and if the business is doing
single proprietorship better than its direct competitors.

INSTRUCTION/DELIVERY:
 Vertical and horizontal analyses of
financial statements of a single
proprietorship.

ASSESSMENT:
Page 64, Problem Solving #9 and #11

07/26/2019 Topic: EVALUATION:

to REVIEW OF FINANCIAL STATEMENT Comprehensive problems will be provided by
07/31/2019 PREPARATION, ANALYSIS AND the faculty-in-charge.
INTERPRETATION

Value Focus: Prayer

Time Frame: 180 minutes

Specific Learning Outcomes:

At the end of the lesson, the students will be
 able to:
 Solve comprehensive problems on
financial ratios, vertical and
horizontal analyses of financial
statements of a single
proprietorship.

08/01/2019 Checking of answers to Comprehensive

Problems

08/02/2019 Topic: INTRODUCTION:

to FINANCIAL PLANNNING, TOOLS AND  Communicate learning outcomes to the students.
08/05/2019 CONCEPTS (BUDGETING)  Recall of previous lesson.

Value Focus: Love MOTIVATION:

Time Frame: 60 minutes
Specific Learning Outcomes:
At the end of the lesson, the students will be
able to:
 Identify the steps in the financial
planning process
 Illustrate the formula and format for
the preparation of budgets and
projected financial statement
 Explain tools in managing cash,
receivables, and inventory.
08/07/2019
to Allowance for Performance Task
08/09/2019
Forecasting and proper resource allocation are
some of the techniques in business success. What
are some of the tools used in forecasting
budgeting?
INSTRUCTION/DELIVERY:
 Financial planning process
 Profit planning and budgeting
 Pro forma sales budget, purchases budget,
cash budget, cost of goods sold, income
statement, statement of financial position.
ASSESSMENT:
Page 82, Identification #s1-10

08/12/2019 MUSLIM HOLIDAY (Eid l Adha)

08/14/2019 Review for the 1st Quarter Examinations

08/15/2019
to 1st Quarterly Examinations
08/17/2019

08/19/2019 Feedback/Checking of the 1st Quarter

Examinations

O8/21/201 Topic: INTRODUCTION:

9 FINANCIAL PLANNNING, TOOLS AND  Communicate learning outcomes to the students.
to CONCEPTS (BUDGETING)  Recall of previous lesson.
08/23/2019
Value Focus: Love INSTRUCTION/DELIVERY:
 Pro forma cost of goods sold, income
Time Frame: 180 minutes statement, statement of financial position.

Specific Learning Outcomes: ASSESSMENT:

At the end of the lesson, the students will be Page 8, Comprehensive Problem Solving #8
able to:
 Explain tools in managing cash,
receivables, and inventory.

08/28/2019 EVALUATION:
 CHAPTER TEST on page 81:
True or False II #s 1 to 10

Page 82:
Identification #s 1 to 10

Page 86:
Comprehensive Problem Solving #9

08/29/2019 SCHOOL INTRAMURAL MEET

to
08/31/2019

09/02/2019 Topic: INTRODUCTION:

to FINANCIAL PLANNNING, TOOLS AND  Communicate learning outcomes to the students.
09/05/2019 CONCEPTS (WORKING CAPITAL  Recall of previous lesson.
MANAGEMENT)
INSTRUCTION/DELIVERY:
Value Focus: Service  Cash Conversion Cycle
 Reorder Point
Time Frame: 180 minutes  Economic Order Quantity

Specific Learning Outcomes: ASSESSMENT:

At the end of the lesson, the students will be Page 103, Comprehensive Problem Solving #s
able to:
1 to 3.
Explain tools in managing cash, receivables,
and inventory

09/06/2019 Topic: INTRODUCTION:

to FINANCIAL PLANNNING, TOOLS AND  Communicate learning outcomes to the students.
09/09/2019 CONCEPTS (WORKING CAPITAL  Recall of previous lesson.
MANAGEMENT)
INSTRUCTION/DELIVERY:
Value Focus: Service  JIT system
 Accounts Receivable Management
Time Frame: 120 minutes
ASSESSMENT:
Specific Learning Outcomes: Page 101, True or False 1 and 2
At the end of the lesson, the students will be
able to:
Explain tools in managing cash, receivables,
and inventory

09/11/2019 Topic: INTRODUCTION:

to FINANCIAL PLANNNING, TOOLS AND  Communicate learning outcomes to the students.
09/13/2019 CONCEPTS (WORKING CAPITAL  Recall of previous lesson.
MANAGEMENT)
INSTRUCTION/DELIVERY:
Value Focus: Service Non-Routine Short-Term Decision Making
 Special Orders
Time Frame: 180 minutes  Make or Buy
 Drop or Retain a Segment
Specific Learning Outcomes:
At the end of the lesson, the students will be ASSESSMENT:
able to:
Page 115, #s 1, 3, and 7
Explain tools in managing cash, receivables,
and inventory.

09/16/2019 Topic: INTRODUCTION:

09/18/2019 FINANCIAL PLANNNING, TOOLS AND  Communicate learning outcomes to the students.
to CONCEPTS (WORKING CAPITAL  Recall of previous lesson.
09/19/2019 MANAGEMENT)
INSTRUCTION/DELIVERY:
Value Focus: Service Non-Routine Short-Term Decision Making
 Joint Products (Sell as is or Process Further)
Time Frame: 180 minutes  Limited Resources

Specific Learning Outcomes: ASSESSMENT:

At the end of the lesson, the students will be Page 115, #s 5, 6, and 8
able to:
Explain tools in managing cash, receivables,
and inventory.

09/20/2019 2nd Mid-Quarter Examinations

to
09/21/2019

09/23/2019 Topic: INTRODUCTION:

to SOURCES AND USES OF SHORT-TERM AND  Communicate learning outcomes to the students.
09/25/2019 LONG-TERM FUNDS  Recall of previous lesson.

Value Focus: Service INSTRUCTION/DELIVERY:

 Debt Financing vs Equity Financing
Time Frame: 120 minutes  Sources of Funds

Specific Learning Outcomes: ASSESSMENT:

At the end of the lesson, the students will be Page 127, True or False 1 and 2
able to:
 cite bank and nonbank institutions
in the locality that would serve as
possible sources of funds for
business operations
 compare and contrast the loan
requirements of the different bank
and nonbank institutions

09/26/2019 Topic: INTRODUCTION:

to SOURCES AND USES OF SHORT-TERM AND  Communicate learning outcomes to the students.
09/27/2019 LONG-TERM FUNDS  Recall of previous lesson.

Value Focus: Service INSTRUCTION/DELIVERY:

 Loan Application Requirements
Time Frame: 120 minutes  Loan Application Process
 Responsibilities of Entrepreneurs to Creditors
Specific Learning Outcomes:  Uses of Funds
At the end of the lesson, the students will be
able to: ASSESSMENT:
 draw a flow chart on the steps in Page 128, Matching Type and Multiple Choice
loan application
 list down obligations of
entrepreneurs to creditors
 identify uses of funds

09/30/2019 Topic: INTRODUCTION:

to BASIC LONG-TERM FINANCIAL CONCEPTS  Communicate learning outcomes to the students.
10/02/2019  Recall of previous lesson.
Value Focus: Service
INSTRUCTION/DELIVERY:
Time Frame: 120 minutes  Simple and Compound Interest
 Net Present Value
Specific Learning Outcomes:
 At the end of the lesson, the students will be ASSESSMENT:
able to: Page 147, True or False and Matching Type
 distinguish simple and compound
interest
 compute for the net present value
of a project with a conventional
cash-flow pattern

10/3/2019 Topic: INTRODUCTION:

to INTRODUCTION TO INVESTMENT  Communicate learning outcomes to the students.
10/4/2019  Recall of previous lesson.
Value Focus: Service
INSTRUCTION/DELIVERY:
Time Frame: 120 minutes  Types of Investments
 Advantages and disadvantages of different types
Specific Learning Outcomes: of investments
At the end of the lesson, the students will be
able to: ASSESSMENT:
 compare and contrast the different Page 157, Identification and True/False
types of investments
 classify investment according to its
type and features, and advantages
and disadvantages

10/07/2019 Field Trip:

Students will be assisted to visit the nearest
bank and open a savings account.

10/09/2019 Topic: INTRODUCTION:

to MANAGING PERSONAL FINANCE  Communicate learning outcomes to the students.
10/11/2019  Recall of previous lesson.
Value Focus: Service
INSTRUCTION/DELIVERY:
Time Frame: 180 minutes  Money Management Philosopies
 Money Management Cycle
Specific Learning Outcomes:
At the end of the lesson, the students will be ASSESSMENT:
able to: Page 166, Discussion Questions
 enumerate money management
philosophies
 illustrate the money management
cycle and gives examples of sound
practices in earning, spending,
saving, and investing money

10/14/2019 Case Analysis:

Page 166 Case Analysis 1

10/16/2019 Provision for Performance Task

to
10/18/2019

10/21/2019 2nd Quarter Examinations

to
10/23/2019