`Republic of the Philippines

DEPARTMENT OF EDUCATION
Region 02
Schools Division of Quirino
DIFFUN NATIONAL HIGH SCHOOL
Diffun, Quirino
-ooOoo-
SEMI-DETAILED LESSON PLAN IN BUSINESS FINANCE
GRADE 12-ABM 1
March 6, 2019
I. OBJECTIVES At the end of the lesson, the learners are able to:
a. Identify the different sources of short-term and long-term
financing;
b. Differentiate debt financing from equity financing;
c. Understand the advantages and disadvantages of the different
sources of financing;
d. Identify the appropriate source of financing given a funding
requirement;
e. Know the obligations of the borrowers to their creditors.
A. CONTENT The learners demonstrate an understanding of the sources and uses
STANDARDS of short-term and long-term funds, and the requirements, procedure,
obligation to creditor, and reportorial necessities.
B. PERFORMANCE The learners are able to
STANDARDS 1. distinguish debt and equity financing;
2. Identify the bank and nonbank institutions in the vicinity that are
possible sources of funds, and enumerate their requirements and
process for loan application.
C. LEARNING 1. ABM_BF12-IIIe-f-14
COMPETENCIES: 2. ABM_BF12-IIIe-f-15
D. CONTENT  Sources and Uses of Short-Term and Long-Term Funds
II. LEARNING RESOURCES
1. TEACHER’S None
GUIDE
2. LEARNER’S 1. Activity Sheet
MATERIALS 2. Illustration Board

3. TEXTBOOKS Business Finance Book (Arthur S. Cayanan and Daniel Vincent H.

Borja)
4. ADDITIONAL IM’s 1. Power Point Presentation
FROM LR PORTAL 2. Visual Aids
III. PROCEDURES
A. Preliminary 1. Greet the Students.
Activities 2. Prayer
3. Checking of Attendance
4. “KAW NA” - Name of the student will be flashed and will be
asked questions to review previous lessons.

B. ACTIVITY VIDEO PRESENTATION:

The teacher will play a simple video clip regarding the Sources of
Short-term and Long-term funds and the students will jot down notes.
(Time Allotted: 3 minutes)
 C. ANALYSIS Presentation of the new topic: (Sources and Uses of Short-term and
Long-term funds)

SEMANTIC WEB:
The teacher will ask the learners to think of a word or group of words
that is related to the word FINANCING.
(Time allotted: 10 minutes)

D. ABSTRACTION Class Discussion:

1. What is Debt and Equity Financing?

2. The different sources and uses of Short-term Funds a.

Supplier’s Credit b. Advances from stockholders c. Credit
Cooperatives d. Bank Loans e. Lending companies f. Informal
Lending.

3. The different sources and uses of Long-term Funds a. Equity

investors b. Internally generated funds c. Banks d. Bond Market
e. Lending Companies.

4. Duties of the Borrower to Creditors.

E. APPLICATION Individual Work:

Short Quiz
Give a 20-item quiz about the topic.
IV. ASSIGNMENT

Prepared by: Checked by:

EDUARDO M. RAMOS, JR RICHARD O. PONHAGBAN, Ph.D.

SHS-Teacher II Master Teacher 1

Noted by:

TORIANO L. ATCHUELA
Assistant Principal II