ABM - BF12 IIIc D 12

Department of Education
Region X
Senior High School Mass Training of Teachers
Senior High School Teachers
Detailed Lesson Plan (DLP) Format
School BUKIDNON NATIONAL HIGH SCHOOL Grade Level G12

Teacher JEROSE MARIE E. LUPIBA Learning Area Business Finance
Time & Dates Quarter 3rd Quarter
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the financial planning
process, including budget preparation, cash management and
working capital management.
B. Performance Standards The learners will be able to describe concepts and tools in working
capital management.
C. Learning Competencies / The learners will be able to describe concepts and tools in working
Objectives. capital management.
Write the LC code for each (ABM_BF12-IIIc-d-12)
Specific Learning Outcomes

At the end of this lesson, the learners will be able to:
• Understand working capital management, net working
capital, and the related trade-off between profitability and
risk.
• Appreciate working capital financing policies and their
effects on the
profitability and risk of the company.
II. CONTENT FINANCIAL PLANNING TOOLS AND CONCEPTS

III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages BUSINESS FINANCE
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources Powerpoint presentation, DLP/ Projector, chalk and board
V. PROCEDURES
A. Reviewing previous lesson or (5 min.)
presenting the new lesson Let the learners review the previous topic.
B. Establishing a purpose for the (5 min.)
lesson Teacher will ask the learners to give example of a local Philippine
company. Possible responses of the learners might be Mang-Inasal,
Jollibee Food Corporation and etc...
Teacher will then flash on the screen the sample of statements of
financial position of Jollibee Food Corporation after looking into the
sample. Then he/she will ask:
What are the assets needed by Jollibee for its daily operation (based
on the projected sample).
C. Presenting examples/ (5 min.)
instances of the new lesson The teacher will introduce the different working capital and their
importance of the operations of the company.
He/she will illustrate the flow of the operating cycle and let the
learners explain operating cycle.
D. Discussing new concepts and (5min.)
practicing new skills #1 The teacher will let students to explain how to compute
 the days of inventory and days of receivables
 Cash Conversion Cycle
 Days of Payable
E. Discussing new concepts and (30 min.)

practicing new skills #2
F. Developing mastery (Leads to Group Activity:
Formative Assessment 3) The class will be divided into 5 groups and they will be given manila
G. Finding practical applications paper and pentel pen for each group.
of concepts and skills in daily Each group will answer the following question of the given situation.
living
1. Calculate the firm’s operating cycle.
H. Making generalizations and
2. Calculate the firm’s cash conversion cycle.
abstractions about the lesson
3. Discuss how management might be able to reduce the cash
conversion cycle.
I. Evaluating learning (5 min)

Answer the following statement or question:
___1. This is called as the company’s investment in current assets,
such as cash, accounts receivables, and invetories.
___2. This is the difference between current assets and current
liabilities.
___3. It is called as the average time for the company to collect its
receivables.
___4. It is the net operating cycle and is computed less days of
payable.
___5. It is the administration and control of the company’s working
capital.
Answer Key:
1. Working capital
2. Net working capital
3. Days of payable outstanding
4. Cash conversion cycle
5. Working capital management
J. Additional activities for
application or remediation
 Assignment/Agreement
(____ minutes). Fill-in
below any of the four
purposes
 Reinforcing /
strengthening the day’s
lesson
 Enriching / inspiring the
day’s lesson
 Enhancing / improving
the day’s lesson
 Preparing for the new lesson
V. REMARKS Indicate special cases including but not limited to continuation of

lesson plan to the following day in case of re-teaching or lack of
time, transfer of lesson to the following day, in cases of class
suspension, etc.
VI. REFLECTION Reflect on your teaching and assess yourself as a teacher. Think
about your student’s progress. What works? What else needs to be
done to help the students learn? Identify what help your
instructional supervisors can provide for you so when you meet
them, you can ask them relevant questions. Indicate below
whichever is/are appropriate.
A. No. of learners who earned
80% on the formative
assessment.
B. No. of learners who require
additional activities for
remediation.
C. Did the remedial lessons
work? No. of learners who have
caught up with the lesson.
D. No. of learners who continue
to require remediation
E. Which of my teaching
strategies worked well? Why did
these work?
F. What difficulties did I
encounter which my principal or
supervisor can help me solve?
G. What innovation or localized
materials did I use/discover
which I wish to share with other
teachers?

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Department of Education

Detailed Lesson Plan (DLP) Format

School BUKIDNON NATIONAL HIGH SCHOOL Grade Level G12

Specific Learning Outcomes

II. CONTENT FINANCIAL PLANNING TOOLS AND CONCEPTS

E. Discussing new concepts and (30 min.)

I. Evaluating learning (5 min)

V. REMARKS Indicate special cases including but not limited to continuation of

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