GRADE 12 School CORAZON C.

AQUINO HIGH SCHOOL Grade Level 12

DAILY LESSON Teacher ALVIN B. MANZON Learning Area Business Finance
PLAN Teaching Dates and Time Quarter FIRST

Day 1 Day 2 Day 3 Day 4

I. OBJECTIVES 1.Define the financial planning; 1.Identify the financial planning process; 1.Identify the financial planning process;
2.Illustrate the factors to consider in 2.Illustrate the financial planning process; 2.Illustrate the financial planning process;
financial planning; and and and
3.Appreciate the essence of financial 3.Appreciate the essence of financial 3.Appreciate the essence of financial
planning in real life situation through planning process in real life situation planning process in real life situation
forecasting. through forecasting. through forecasting.

A. Content Standard The financial planning process, including The financial planning process, including The financial planning process,
budget preparation, cash management, budget preparation, cash management, including budget preparation, cash
and working capital management and working capital management management, and working capital
management
B. Performance Standard Illustrate the financial planning process Illustrate the financial planning process Illustrate the financial planning process
C. Learning Competency/Objectives Identify the steps in the financial planning Identify the steps in the financial Identify the steps in the financial
Write the LC code for each. process ABM_BF12-IIIc-d-10 planning process ABM_BF12-IIIc-d-10 planning process ABM_BF12-IIIc-d-10
II. CONTENT
Financial Planning Tools and Concepts Financial Planning Tools and Concepts Financial Planning Tools and Concepts
III.
LEARNING RESOURCES
1. Teacher’s Guide pages Teacher’s Guide pp. 120-133 Teacher’s Guide pp. 120-133 Teacher’s Guide pp. 120-133
2. Learner’s Materials pages Learner’s Guide pp. 135-138 Learner’s Guide pp. 135-138 Learner’s Guide pp. 135-138
3. Textbook pages
4. Additional Materials from Cartolina,marke, pencil, crayons, colored
Learning Resource (LR)portal papers, bond papers…
A. Other Learning Resource

IV. PROCEDURES

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A. Reviewing previous lesson or Review debt to- equity ratio Ask the learners about financial planning Ask the learners to identify what are the
presenting the new lesson steps they did in planning for their
event.
B. Establishing a purpose for the Ask the learners how they see themselves The teacher will have an activity for the Presentation of the Financial Planning
lesson five years from now. Write the answers on whole day connecting to the lesson - Process.
the board and tally repeating answers Event Planning
C. Presenting examples/Instances of Reveal that their answers are the long- At the end of this activity, they will be Continue discussing the planning
the new lesson term goals that they plan to achieve in able to: • Organize a small classroom process as:
the future. event given the limited time and 1. Set goals or objectives.
resources in the class. • Perform the 2. Identify Resources
functions of planning and implementing 3. Identify goal-related tasks
plans under a controlled set up. • 4. Establish responsibility centers
Evaluate result of event based on a for accountability and timeline.
predetermined criteria..(Good for 50 5. Establish the evaluation
minutes as prescribed in Teacher’s system for monitoring and
Guide) controlling
6. Determine contingency plans
D. Discussing new concepts and Proceed to defining Planning is an
practicing new skills # 1 important aspect of the firm’s operations
because it provides road maps for
guiding, coordinating, and controlling the
firm’s actions to achieve its objectives
and Management planning is about
setting the goals of the organization and
identifying ways on how to achieve them
E. Discussing new concepts and Presentation of relevant vocabulary
practicing new skills # 2 Financial Planning is applied in both
public and business finance. All entities
undertake financial planning as an
inherent activity for their existence and
survival. There are two phases of
financial planning. Financial planning
starts with long term plans which would
then translate to short term plans. The
teacher will also define long term and
short term planning.

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F. Developing mastery 1.Integration of learning.
(leads to Formative Assessment) - Retell briefly the steps in Planning.
- What is the difference between long
term and short-term goals?
2. Homework
Assign the students to read about
budgeting and projected financial
statements. Refer to the following
references: - Business Finance
(Cayanan and Borja): Chapter 3 -
Principles of Managerial Finance
(Gitman and Zutter): Chapter 4

G. Finding practical application of Long Term Financial Plans are a set of

concepts and skills in daily living goals that lay out the overall direction of
the company while part of short term
financial plans include setting the sales
forecast and other forms of operating and
financial data
H. Making generalizations and Long term goal: Graduate from a
abstractions about the lesson university • Short term goal: Pass the
college entrance exam
I. Evaluating learning 1.What is Financial Planning? At the end of the activity, summarize Have the learners form four groups.
2. What is planning? what the learners have done and Each group will be working on the
3. Differentiate long term financial plans integrate this to the objectives of the assigned case. • Assign two groups
to short term financial plans? activity. Allow the students to reflect on who will be the presenting groups and
the activity two who will be critic groups.
J. Additional activities for application
or remediation
V. REMARKS

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 VI. REFLECTION

A. No. of learners who earned 80%

in the evaluation
B. No. of learners who require
additional activities for
remediation who scored below
80%
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?
Prepared: Noted:

ALVIN B. MANZON CORAZON V. ABELLAR

Teacher III Principal II

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