BUDGET OF WORK

1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

1 1 • School The learners The learner is able to Get to know each • introduce himself/ • Classroom • Self
Guidelines demonstrate an • understand the school other herself to the class; attendance sheet introduction
• Rules and understanding of the guidelines and the • understand the school • School Guidelines
Regulations 1. course outline and rules and regulations guidelines and the rules
subject description; inside the classroom; and regulations inside
2. value education; • value education; and the classroom; and
• appreciate learning • value education
business finance.
2 Pre-test The learners The learner is able to
demonstrate a stock show their stock
knowledge about knowledge on business
Finance finance.
3-5 Introduction to The learner demonstrate 1. Explain the major ABM_BF12 • Overview and • Describe what Finance • Business Finance • Lecture
Financial an understanding of the role of financial -IIIa-1 Importance of is Principles and • Discussion
Management definition of finance, management and the Finance and key • Explain the concept, Applications 2017 • Integration of
the activities of the different individuals concepts objective and Edition (Ma. Learning
financial manager, and involved • Role of Finance significance of Elenita Balatbat • Role playing
financial institutions Manager in a Financial Management Cabrera, Gilbert • Group activity
and markets Corporate • Explain the major role Anthony Cabrera) – quizlet
Organization of financial pp. 1-16 • Boardwork
management and the • Teaching Guide • Quiz
different individuals for SHS Business
involved; Finance The
• Describe the traditional CHED in
and modern scope of collaboration with
Financial Management PNU pp. 1-9
• explain the major role
of the Finance
Manager in achieving
the primary goal of the
business firm;
• describe typical
organization of the
Finance Department
and its relationship
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

with other key

functional Managers;
and
• explain briefly the
major types of
decisions that the
Finance Manager
makes
2 6-8 2. distinguish a ABM_BF12 • Financial • Explain the legal forms • Business Finance • Lecture
financial institution -IIIa-2 Environment Part of business Principles and • Discussion
from financial I organization Applications 2017 • Group
instrument and financial - Legal Forms of • Describe what Edition (Ma. acitivities
market Business financial markets are Elenita Balatbat • Boardwork
Organization • Distinguish Financial Cabrera, Gilbert • Quizbee
- Financial Institutions from Anthony Cabrera) • Integration of
Markets and Financial Markets pp. 17-30 learning
Financial • Value the importance • Teaching Guide • Presentation
Institutions of financial markets for SHS Business • quiz
Finance The
CHED in
collaboration with
PNU pp. 1-9
3 9-10 3. enumerate the varied ABM_BF12 • Financial • Describe and give • Business Finance • Lecture
financial institutions -IIIa-3 Environment Part examples of primary Principles and • Discussion
and their corresponding II and derivative Applications 2017 • Group activity
services • Financial financial instruments Edition (Ma. • Boardwork
Instruments • Explain the Elenita Balatbat • Individual
• Interest Rates and significance of interest Cabrera, Gilbert activity
Taxes rates and taxes as far as Anthony Cabrera) • quiz
the transfer of funds is pp 35-37
concerned • Teaching Guide
• Appreciate the purpose for SHS Business
of taxes Finance The
CHED in
collaboration with
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

PNU pp. 1-9

11 4. compare and contrast ABM_BF12 • Financial • Distinguish Financial • Business Finance • Lecture
the varied financial -IIIa-4 Environment Part Institutions from Principles and • Discussion
instruments III Financial Market from Applications 2017 • Recitation
• Different Financial Instruments Edition (Ma. • Group activity
Financial • Compare and contrast Elenita Balatbat • Individual
Instruments varied financial Cabrera, Gilbert activity
instruments Anthony Cabrera) • Quiz
pp 35-45
• Financial
Accounting 2017
Edition Vol 1
Conrado Valix et
al pp994-1013
• Teaching Guide
for SHS Business
Finance The
CHED in
collaboration with
PNU pp1-9
12 5. explain the flow of ABM_BF12 • Flow of Funds in • Define Funds; • Business Finance • Lecture
funds within an -IIIa-5 a Business • Identify the cash flow Principles and • Flow chart
organization – through Enterprise activities related to the Applications 2017 • Real life
and from the company; Edition (Ma. situation
enterprise—and the role • Appreciate the flow of Elenita Balatbat • Boardwork
of the financial manager funds within an Cabrera, Gilbert • Quizlet
organization Anthony Cabrera)
• Identify cash flow pp 48-56
activities related to the • Financial
company Accounting 2017
Edition Vol 1
Conrado Valix et
al pp994-1013
• Teaching Guide
for SHS Business
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

Finance The
CHED in
collaboration with
PNU pp1-27
4 13 UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST • Recall, comprehend, QUESTIONNAIRE UNIT TEST
apply and analyze the S
lessons about
Introduction to
Financial Management
14-16 Review of The learner demonstrate 1. prepare financial ABM_BF12 • Review of • Perform accounting • Business Finance • Review
Financial an understanding of the statements -IIIb-6 Accounting equation; Principles and • Discussion
Statement process of preparing Processing Cycle • Perform T-account Applications 2017 • Demonstration
Preparation, financial statements as and Financial analysis; Edition (Ma. • Individual
Analysis, and well as the methods or Statements • Recall on normal Elenita Balatbat work activity –
Interpretation tools of analysis of Preparation balances; Cabrera, Gilbert prepare
financial statements, • Describe the steps in Anthony Cabrera) financial
including horizontal accounting processing pp 58-75 statements
analysis, vertical cycle and its • Financial
analysis, and financial objectives; Accounting 2017
ratios to test the level of • Apply accounting Edition Vol 1
liquidity, solvency, processing cycle Conrado Valix et
profitability, and al pp994-1013
stability of the business • Teaching Guide
for SHS Business
Finance The
CHED in
collaboration with
PNU pp37-43
5 17 2. define the ABM_BF12 • Concept of • Define the • Business Finance • Lecture
measurement levels, -IIIb-7 Measurement measurement levels, Principles and • Scrambled
namely, liquidity, tools of Financial namely, liquidity, Applications 2017 letters activity
solvency, stability, and Statements solvency, stability and Edition (Ma. • Create song
profitability profitability; Elenita Balatbat using different
• Explain why managers Cabrera, Gilbert measurement
analyze financial Anthony Cabrera) tools
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

statements pp 78-81 • Quizlet

18-20 3. perform vertical and ABM_BF12 • Financial
horizontal analyses of
financial statements of a
single proprietorship
6 21-25 4. compute, analyze, ABM_BF12 • Financial
and interpret financial
ratios such as current
ratio, working capital,
gross profit ratio, net
profit ratio, receivable
• Management
Accounting 2017
Edition Concept
and Application
(Elenita Balatbat
Cabrera ) pp125-
142
• Teaching Guide
for SHS Business
Finance The
CHED in
collaboration with
PNU pp54-59
• Determine the basis of • Business Finance • Lecture
-IIIb-8 Statement calculating vertical and Principles and • Illustration
Analysis using horizontal analysis Applications 2017 • Problem
Horizontal and • Apply the basic tools Edition (Ma. solving
Vertical of analyzing financial Elenita Balatbat • Group activity
Approaches statements in a sole Cabrera, Gilbert • Individual
proprietorship Anthony Cabrera) activity
• Evaluate the business pp 76-92 • Case analysis
firm using vertical and • Teaching Guide • Presentation
horizontal approach for SHS Business
• Submit a horizontal Finance The
and vertical analysis of CHED in
a company with collaboration with
evaluation PNU pp54-59;
100-118
• Apply financial ratios • Business Finance • Demonstration
-IIIb-9 Statement in analyzing financial Principles and • Problem
Analysis using statements of a Applications 2017 solving
Ratios business firm Edition (Ma. • Group activity
• Evaluate the business Elenita Balatbat – analyzing
firm using different Cabrera, Gilbert financial
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

turnover, inventory financial ratios Anthony Cabrera) statements

turnover, debt to- equity • Appreciate the pp 99-101 • Individual
ratio, and the like financial ratios in • Teaching Guide activity
measuring the for SHS Business • Case analysis
liquidity, solvency, Finance The • Quiz
profitability and CHED in
efficiency of a business collaboration with
firm PNU pp62-93
• Recall, comprehend,
apply and analyze the
lessons about Financial QUESTIONNAIRE
7 26 UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST
Statement Preparation, S
Analysis and
Interpretation
27-28 Financial The learner demonstrate 1. identify the steps in ABM_BF12 • Financial • Explain the nature and • Business Finance • Lecture
Planning Tools an understanding of the the financial planning -IIIc-d-10 Forecasting for significance of Principles and • Group
and Concepts financial planning process Strategic Growth financial planning Applications 2017 discussion
process, including • Enumerate the benefits Edition (Ma. • Role playing
budget preparation, that can be derived Elenita Balatbat • Individual
cash management, and from financial Cabrera, Gilbert activity
working capital planning Anthony Cabrera) • Quiz
management • Appreciate the benefits pp 122-132
in financial planning • Teaching Guide
for SHS Business
Finance The
CHED in
collaboration with
PNU pp119-138
8 29-34 2. illustrate the formula ABM_BF12 • Budgeting • Define budget • Business Finance • Lecture
and format for the -IIIc-d-11 • Enumerate the Principles and • Illustration
preparation of budgets purposes and benefits Applications 2017 • Problem
and projected financial of budgeting Edition (Ma. solving
statement • Apply the steps in Elenita Balatbat • Developing
budgeting in a small Cabrera, Gilbert plans
enterprise Anthony Cabrera)
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

pp 138-150
• Teaching Guide
for SHS Business
Finance The
CHED in
collaboration with
PNU pp
9 35-37 3. explain tools in ABM_BF12 • Working Capital • Define Cash • Business Finance • Lecture
managing cash, -IIIc-d-12 Management Management, Principles and • Illustration
receivables, and Receivable Applications 2017 • Problem
inventory Management and Edition (Ma. solving
Inventory Management Elenita Balatbat • Group activity
• Explain the concept of Cabrera, Gilbert • Individual
working capital and its Anthony Cabrera) activity
applicability to a pp 151-173 • Case study
business firm • Teaching Guide • Quiz
• Apply mathematical for SHS Business
concept and tools in Finance The
managing cash, CHED in
receivables and collaboration with
inventory PNU pp
10 38 • Recall, comprehend,
apply and analyze the
QUESTIONNAIRE
UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST lessons about Financial UNIT TEST
S
Planning Tools and
Concepts
39-40 QUARTER • Recall, comprehend,
QUARTERLY QUARTERLY QUARTERLY LY QUARTERLY apply and analyze the QUESTIONNAIRE QUARTERLY
ASSESSMENT ASSESSMENT ASSESSMENT ASSESSME ASSESSMENT lessons for the First S ASSESSMENT
NT Quarter
11 41 RATIONALIZATION RATIONALIZATION •
42-43 Sources and The learner demonstrate 1. cite bank and ABM_BF12 • Short term sources • State the factors in • Business Finance • Lecture
uses of short- an understanding of the nonbank institutions in -IIIe-f-13 of financing selecting the sources of Principles and • Illustration
term and long- sources and uses of the locality that would short-term funds Applications 2017 • Problem
term funds short-term and long- serve as possible Edition (Ma.
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

term funds , and the sources of funds for • Identify the various Elenita Balatbat solving
requirements , business operations sources of short-term Cabrera, Gilbert • Group activity
procedure , obligation funds Anthony Cabrera) • Individual
to creditor, and • Cite bank and non- pp 183-198 activity
reportorial necessities bank institutions in the • Teaching Guide • Quiz
locality that would for SHS Business
serve as possible Finance The
sources of funds for CHED in
business operations collaboration with
• Compute the cost of PNU
the various short-term
credit
12 44-45 • Long term sources • Compare the debt with • Business Finance • Lecture
of financing equity financing Principles and • Illustration
• Describe the sources Applications 2017 • Problem
of long-term debt Edition (Ma. solving
financing Elenita Balatbat • Group ativity
• Describe the sources of Cabrera, Gilbert • Individual
long-term equity Anthony Cabrera) activity
financing pp 202-228 •
• Calculate the cost of • Teaching Guide
various sources of for SHS Business
long-term financing Finance The
CHED in
collaboration with
PNU pp
46-47 2. compare and contrast ABM_BF12 • Loan • Know the basic • Business Finance • Group
the loan requirements of -IIIe-f-14 Requirements requirements in loan Principles and reporting
the different bank and application of different Applications 2017 • Venn diagram
nonbank institutions types of borrowers Edition (Ma. • Discussion
• Define the 5C’s of Elenita Balatbat • Recitation
credit and their Cabrera, Gilbert • quiz
applicability in loan Anthony Cabrera)
approval pp 232-248
• Compare the • Teaching Guide
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

requirement of banks for SHS Business

and non-bank Finance The
institutions on CHED in
approving a loan collaboration with
PNU pp
13 48 3. draw a flow chart on ABM_BF12 • Negotiating a • Enumerate and explain • Business Finance • Flow chart
the steps in loan -IIIe-f-15 Bank Loan the basic criteria of a Principles and • Lecture
application prospective lender in Applications 2017 • Group activity
processing loan Edition (Ma.
application Elenita Balatbat
• Know the indicators Cabrera, Gilbert
that could lead to Anthony Cabrera)
disapproval of loans pp 233-248
• Draw a flow chart on • Teaching Guide
the steps in loan for SHS Business
application Finance The
CHED in
collaboration with
PNU pp
49-50 4. list down obligations ABM_BF12 • Duties of • List down obligations • Business Finance • Discussion
of entrepreneurs to -IIIe-f-16 Borrower to of entrepreneurs to Principles and • Role Play on
creditors Creditors creditors Applications 2017 debtor-creditor
Edition (Ma. scene
Elenita Balatbat
Cabrera, Gilbert
Anthony Cabrera)
pp
• Teaching Guide
for SHS Business
Finance The
CHED in
collaboration with
PNU pp6
` 51 5. identify uses of funds ABM_BF12 • Uses of Funds • Know the advantages • Business Finance • Discussion
-IIIe-f-17 and disadvantages of Principles and • Seatwork
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

using debt and equity Applications 2017 • Group activity

financing Edition (Ma. • Quiz
• Distinguish the Elenita Balatbat
different sources and Cabrera, Gilbert
uses of funds available Anthony Cabrera)
in the Philippines and pp 184; 202
their applicability in • Teaching Guide
different situations for SHS Business
• Value the uses of funds Finance The
CHED in
collaboration with
PNU pp
14 52 • Recall, comprehend,
apply and analyze the
lessons about Sources QUESTIONNAIRE
UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST
and Uses of Short- S
term and Long-term
Funds
53-55 Basic Long- The learner demonstrate 1. calculate future value ABM_BF12 • Time Value of • Define the concepts • Business Finance • Lecture
term Financial an understanding of the and present value of -IIIg-h-18 Money Part I regarding the time Principles and • Illustration
Concepts basic concepts of risk money value of money Applications 2017 • Problem
and return, and the time • Compute the present Edition (Ma. solving
value of money value and future values Elenita Balatbat • Boardwork
with the aid of Cabrera, Gilbert •
formulas and tables Anthony Cabrera)
• Apply the concepts in pp 252-262
real life scenarios • Teaching Guide
15 56 2. compute for the ABM_BF12 • Time Value of • Distinguish between for SHS Business • Lecture
effective annual interest -IIIg-h-19 Money Part II simple interest and Finance The • illustration
rate compound interest CHED in • Problem
• Compute for the collaboration with solving
effective annual PNU pp • boardwork
interest rate
57-58 3. compute loan ABM_BF12 • Loan • Define the relationship • Lecture
amortization using -IIIg-h-20 Amortization of present value and • Illustration
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

mathematical concepts Computations future value in • Problem

and the present value loan/bond pricing solving
tables • Prepare amortization • Individual
schedules activity
16 59-60 4. apply mathematical ABM_BF12 • Investment • Compute payback •
concepts and tools in -IIIg-h-21 Problems period, net present • Lecture
computing for finance value, and define • Demonstration
and investment internal rate of return • Problem
problems • Apply payback period solving
and net present value •
in making investment
decisions
61 5. explain the risk- ABM_BF12 • Risk-Return Trade • Explain the basic • Business Finance • Group
return trade-off -IIIg-h-22 Off investment risk and Principles and reporting
return concept Applications 2017 •
• State the types of risk Edition (Ma.
that impact systematic Elenita Balatbat
risk and unsystematic Cabrera, Gilbert
risk Anthony Cabrera)
• Analyze the risks and pp 267-276
returns of long-term • Teaching Guide
investments for SHS Business
Finance The
CHED in
collaboration with
PNU pp62-93
62 • Recall, comprehend,
apply and analyze the
QUESTIONNAIRE
UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST lessons about Basic UNIT TEST
S
Long-term Financial
Concept
17 63 Introduction to The learner demonstrate 1. compare and contrast ABM_BF12 • Nature, Purpose • Understand the nature • Business Finance • Lecture
investment an understanding of the the different types of -IVm-n-23 and Types of of investments Principles and • Group activity
definition, purpose, investments Investment • Compare and contrast Applications 2017 • Quizlet
kinds, advantages, and the different types of Edition (Ma.
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

disadvantages and the investments Elenita Balatbat

risks of investment • Appreciate investing Cabrera, Gilbert
18 64-67 2. classify investment ABM_BF12 • Investment • Describe how they Anthony Cabrera) • Lecture
according to its type -IVm-n-24 Alternatives want to allocate their pp 279-296 • Real life
and features, and savings on different • Teaching Guide situation
advantages and types of investments for SHS Business • boardwork
disadvantages • Explain why they want Finance The
such investment CHED in
allocation based on the collaboration with
advantages and PNU pp
disadvantages of each
chosen investment type
68-69 3. measure and list ABM_BF12 • Measures of • Know the traditional • Lecture
ways to minimize or -IVm-n-25 Investment Risk methods of measuring • Illustration
reduce investment risks investment risk • Case study
in simple case problems • Understand the basic • Group activity
problem of how
investment risk is
measured
• Identify ways on how
to reduce investment
risk and define how
risk is lessened
70 • Recall, comprehend,
apply and analyze the
QUESTIONNAIRE
UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST lessons about Basic UNIT TEST
S
Long-term Financial
Concept
19 71-72 Managing The learner demonstrate 1. enumerate money ABM_BF12 • Personal Finance, • Define personal • Business Finance • Lecture
Personal an understanding of the management -IVo-p-26 Basic Philosophy, finance Principles and • Illustration
Finance philosophy and philosophies Principles and • Enumerate and define Applications 2017 • Individual
practices in personal Practices the personal financial Edition (Ma. activity
finance planning process Elenita Balatbat • reporting
• Describe the six key Cabrera, Gilbert
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS

areas of personal Anthony Cabrera)

financial planning pp 302-309
73-74 2. illustrate the money ABM_BF12 • Personal • Understand what life • Teaching Guide • Group
management cycle and -IVo-p-27 Investment cycle financial for SHS Business discussion
gives examples of Management planning is Finance The • Group
sound practices in • Personal Financial • Know what investment CHED in Reporting
earning, spending, Planning alternatives are collaboration with
saving, and investing Schedules available to provide for PNU pp
money an individual’s
retirement
• Illustrate the money
management cycle
75 UNIT TEST UNIT TEST UNIT TEST UNIT TEST UNIT TEST • Recall, comprehend, QUESTIONNAIRE UNIT TEST
apply and analyze the S
lessons about
Managing Personal
Finance
20 76-77 QUARTERLY QUARTERLY QUARTERLY QUARTER QUARTERLY • Recall, comprehend, QUESTIONNAIRE QUARTERLY
ASSESSMENT ASSESSMENT ASSESSMENT LY ASSESSMENT apply and analyze the S ASSESSMENT
ASSESSME lessons for the First
NT Quarter
78 RATIONALIZATION RATIONALIZATION •
79-80 Allotted to extra curricular activities and culminating activities during the semester.

Prepared by: Checked by: Noted: Approved by:

SANDRA H. GALI RODRIGO J. GLORIANA ROSA R. ALFEREZ NUNILON L. MORENO

SHS ABM Teacher MTI – Subject Group Head Assistant Principal II Principal II
 BUDGET OF WORK
1 Semester SY 2018-2019
st

BUSINESS FINANCE
WEEK DAY CONTENT CONTENT LEARNING CODE TOPIC SPECIFIC OBJECTIVES RESOURCES/ STRATEGIES
STANDARD COMPETENCIES MATERIALS