Session 1: Session 2: Session 3: Session 4:

I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the financial planning process, including budget preparation, cash management, and working capital management.
School Grade Level 12
DAILY LESSON LOG
B. Performance Standards
The learners are able to:
Teacher Learning Area BUSINESS FINANCE
Department of 1. Explain tools in managing cash, receivables, and inventory
Education Teaching Dates and Time WEEK 4 Feb. 26-Mar. 1 Quarter QUARTER 1
C. Learning
 ABM_BF12-IIIc-d-12: Explain tools in managing cash, receivables, and inventory
Competencies/Objectives
II. CONTENT Financial Planning Tools and Concepts
III. LEARNING RESOURCES
A. References
1. TG’s Pages
2. LM’s Pages Week 4 -Module 4
3. Textbook’s Pages
B. Other Resources
IV. PROCEDURES
 Prayer
 Attendance  Prayer  Prayer
 Prayer
1. Reviewing the previous lesson or  Reiteration of rules and policies  Attendance  Attendance
 Attendance
presenting the new lesson inside the classroom  Review of the previous lesson  Review of the previous lesson
 Review of the previous lesson
 Pretest  Energizer  Energizer
 Energizer

2. Establishing the purpose of the The learners read the objective of the The learners read the objective of the The learners read the objective of the
lesson lesson. lesson. lesson.

Why is it important to implement If you are a cellphone unit and

3. Presenting examples/instances of Have you ever lent someone money?
control? accessories shop, how would you classify
the new lesson How do you manage to collect it?
Give some reasons for cash management. your inventories by value?
The assigned group discusses the: The assigned group discusses the:
The teacher discusses the:
 Tools for managing cash  Monitoring of Receivables
4. Discussing new concepts and  The ABC Analysis
 Techniques in Cash  Inventory Management
practicing new skills #1  Inventories in a merchandising
Management  Techniques of Inventory
business.
 Receivable management Management

5. Discussing new concepts and

practicing new skills #2

The learners work on What’s More, Task

1 and 2. The learners will called to step
by step present their answers in the
board.

The learners will answer the aging of

The learners will use the format of a cash