School Kimanait National High School Grade Level Grade 12

GRADE 1-12
DAILY Business Finance
Teacher Shiela M. Labay Learning Area
LESSON
LOG Teaching Dates and Time AUGUST 26-30, 2024 Quarter 1st Quarter

WEEK 5 Monday Tuesday Wednesday Thursday Friday

I. OBJECTIVES Session 1 Session 2 Session 3 Session 4 Session 5
A. Content The learners demonstrate an understanding of the process of the financial planning process, including budget preparation, cash management, and working capital management
Standards
B. Performance The learners are able to solve illustrate the financial planning process 2. prepare budgets such as projected collection, sales budget, production budget, income projected statement of
Standards comprehensive income, projected of financial position, and projected cash flow statement
C. Learning
Competencies .
(2 days)Perform vertical and (2 days)Perform vertical and Long quiz (2 days)compute, analyze, (2 days)compute,
horizontal analyses of horizontal analyses of and interpret financial ratios analyze, and interpret
financial statements of a financial statements of a such as current ratio, working financial ratios such as
single proprietorship single proprietorship capital, gross profit ratio, net current ratio, working
ABM_BF12-IIIb-8 ABM_BF12-IIIb-8 profit ratio, receivable capital, gross profit ratio,
turnover, inventory turnover, net profit ratio,
debtto- equity ratio, and the receivable turnover,
like inventory turnover,
debtto- equity ratio, and
the like
II. CONTENT Review of Financial Statement Review of Financial Statement Review of Financial Statement Review of Financial Statement Review of Financial Statement
Preparation, Analysis, and Preparation, Analysis, and Preparation, Analysis, and Preparation, Analysis, and Preparation, Analysis, and
Interpretation Interpretation Interpretation Interpretation Interpretation
III. LEARNING Cayanan C. and Borja D. (2018). Business Cayanan C. and Borja D. (2018). Business Cayanan C. and Borja D. (2018). Business Cayanan C. and Borja D. (2018). Business
Finance, Rex Bookstore Inc. Finance, Rex Bookstore Inc. Finance, Rex Bookstore Inc. Finance, Rex Bookstore Inc.
RESOURCES
A. References
1. Teachers Guide ABM_Business-Finance-CG.pdf ABM_Business-Finance-CG.pdf ABM_Business-Finance-CG.pdf ABM_Business-Finance-CG.pdf

2. Learners Guide Pages

3. Textbook Pages pages 2-16 pages 2-16 pages 2-16 p-21-27 p-21-27
4. Additional Materials
from Learning
Resource (LR) portal
B. Other Learning Business Finance Quarter 3 – Module 5 Business Finance Quarter 3 – Module 1.1: Business Finance Quarter 3 – Module 1.1: Business Finance Quarter 3 – Module 1.1:
analysis Introduction to Financial Management Introduction to Financial Management Introduction to Financial Management
Resources
IV. PROCEDURES

A. Review previous Review the previous lesson Review previous lesson Review previous lesson Review previous lesson Review previous lesson
lesson or
presenting the
new lesson

B. Establishing a Introduce the following Introduce the following LONG QUIZ Begin with a brief discussion on Begin with a brief discussion on
purpose for the learning objectives: a. to learning objectives: a. to the significance of financial the significance of financial
new lesson explain why managers analyze explain why managers analyze statements and ratios in statements and ratios in
financial statements. b. to financial statements. b. to decision-making for businesses decision-making for businesses
perform horizontal and perform horizontal and and investors. and investors.
vertical analysis of balance vertical analysis of balance
sheets and income sheets and income
C. Presenting Show the following Financial Show the following Financial LONG QUIZ Present the key ratios to be Present the key ratios to be
examples Statements of ABC, Inc. and Statements of ABC, Inc. and covered with their formulae: covered with their formulae:
instances of ask the learners the following ask the learners the following  Current Ratio = Current  Current Ratio = Current
the lesson questions: • Is ABC, Inc. questions: • Is ABC, Inc. Assets / Current Assets / Current
profitable? • Is the company’s profitable? • Is the company’s Liabilities Liabilities
financial performance financial performance  Working Capital =  Working Capital =
improving based on the two improving based on the two Current Assets - Current Current Assets - Current
year data presented? • Is the year data presented? • Is the Liabilities Liabilities
company heavily financed by company heavily financed by  Gross Profit Ratio =  Gross Profit Ratio =
debt or equity? debt or equity? (Gross Profit / Net Sales) (Gross Profit / Net Sales)
× 100 × 100
 Net Profit Ratio = (Net  Net Profit Ratio = (Net
Profit / Net Sales) × 100 Profit / Net Sales) × 100
 Receivable Turnover =  Receivable Turnover =
Net Credit Sales / Net Credit Sales /
Average Accounts Average Accounts
Receivable Receivable
 Inventory Turnover =  Inventory Turnover =
Cost of Goods Sold / Cost of Goods Sold /
Average Inventory Average Inventory
 Debt-to-Equity Ratio =  Debt-to-Equity Ratio =
Total Liabilities / Total Liabilities /
Shareholders' Equity Shareholders' Equity

D. Discussing new Discuss horizontal and vertical Discuss horizontal and LONG QUIZ Concepts: Concepts:
concepts and analysis. vertical analysis.  Explain the purpose and  Explain the purpose and
practicing interpretation of each interpretation of each
new skill s# 1 ratio. ratio.
 Discuss how each ratio  Discuss how each ratio
provides insights into provides insights into
different aspects of different aspects of
financial health (e.g., financial health (e.g.,
liquidity, profitability, liquidity, profitability,
efficiency, leverage). efficiency, leverage).
E. Discussing new
concepts and
practicing new
skills # 2

F. Developing Group the learners for a group Group the learners for LONG QUIZ Activity: Activity:
mastery work. 1. Ask them to compute a group work. 1. Ask  Distribute a  Distribute a
(Lead to the Horizontal and Vertical them to compute the worksheet with worksheet with
formative Analyses of ABC Inc’s financial Horizontal and Vertical a new set of a new set of
assessment statement shown above in the Analyses of ABC Inc’s financial financial
) motivation section. 2. After the financial statement statements. statements.
groups have computed the shown above in the  Ask students to  Ask students to
Horizontal and Vertical Analyses, motivation section. 2. compute and compute and
ask them the same question After the groups have interpret the interpret the
about their opinions about the computed the same ratios as same ratios as
company’s profitability, the Horizontal and Vertical practiced earlier. practiced earlier.
ability pay debt obligations, and Analyses, ask them the
how well it is manage financially. same question about
their opinions about
the company’s
profitability, the ability
pay debt obligations,
and how well it is
manage financially.
G. Finding practical Question: Question: LONG QUIZ Provide real-life examples where Provide real-life examples where
application of Ask the learners to Ask the learners to analyzing financial ratios could analyzing financial ratios could
concepts and discuss what they think discuss what they think help make informed decisions help make informed decisions
skills in daily the ratios mean and the ratios mean and (e.g., evaluating a company (e.g., evaluating a company
living. their applications may their applications may before buying stocks or before buying stocks or
be in real life situation. be in real life situation. understanding a small business’s understanding a small business’s
financial health). financial health).

H. Making Question: Question: LONG QUIZ Recap the key points of the lesson, Recap the key points of the lesson,
How important Financial How important Financial emphasizing the role of financial ratios emphasizing the role of financial ratios
generalizations
institutions to the institutions to the in financial analysis. in financial analysis.
and abstractions
business? business?
about the lesson

I. Evaluating learning Provide the Statement Provide the Statement of LONG QUIZ PRACTICE TEST PRACTICE TEST
of Financial Position Financial Position and
and Statement of Statement of Result of
Result of Operation of Operation of JFC for the Years
JFC for the Years 2012 2012 to 2014. Perform a
to 2014. Perform a Horizontal and Vertical
Horizontal and analyses on both statement
Vertical analyses on
 both statement.
J. Additional Activities .
for Application or
remediation
V. REMARKS
VI. REFLECTION

Prepared by: Checked by:

SHIELA M. LABAY JERWIN A. TABILLA

SHS-Teacher I HEAD TEACHER I