DLL March 27-31 - Finance

SCHOOL ROSARIO QUESADA INTEGRATED GRADE 12
DAILY NATIONAL HIGH SCHOOL LEVEL

LESSON TEACHER JEANNE PAULINE J. OABEL LEARNING BUSINESS
LOG AREA FINANCE
IN
BUSINESS FINANCE
TEACHING MARCH 27-31, 2023 QUARTER THIRD
DATE AND 9:45 am – 10:45 am
TIME
I. OBJECTIVES At the end of the lesson, learners are expected to:

1. Distinguish simple and compound interest; and
2. Solve exercises and problems in computing for time value of money with the aid of
present and future value tables
A. CONTENT Basic concepts of risk and return, and the time value of money
STANDARD
B. 1. Distinguish simple and compound interest
PERFORMANCE 2. Solve exercises and problems in computing for time value of money with the aid
STANDARD of present and future value tables
C. LEARNING Calculate future value and present value of money- ABM_BF12-IIIg-h-18
COMPETENCIES /
OBJECTIVES
II. CONTENT SIMPLE AND COMPOUND INTEREST; FUTURE VALUE MONEY AND
PRESENT VALUE MONEY
III. LEARNING
RESOURCES
A.REFERENCES
1. Teacher’s Guide
2. Learner’s
Material
3. Materials PowerPoint Presentation Pen Notebook
4. Additional
Materials from
Learning Resource
(LR) Portal
B. OTHER
LEARNING
REFERENCES
IV. PROCEDURES
Activity 1: TRUE OR FALSE
I. Elicit Directions: Write TRUE if the statement is correct and FALSE if it incorrect.
__________1. Interest represents the time value of money.
__________2. Compound interest is the product of the principal amount multiplied by the
period’s interest rate.
__________3. Simple interest is the interest paid on both the principal and the amount of
interest accumulated in prior periods.
__________4. Present value is the current value of a future amount of money, or series of
payments, evaluated at an appropriate discount rate.
__________5. The gradual extinction of a loan over a period of time by means of a
sequence of regular payments as to principal and interest due at the end of equal intervals of
time is known as amortization.
II. Engage “A peso today is worth more than a peso tomorrow”. The time value of money would tell us
that a peso today is not equal to a peso in the future.
Activity 2. Let’s Identify!

Direction: Identify the a) principal, b) interest rate, and time period in the examples
below.
1. Your mother invested P 18 000 in government securities that yields 6% annually
for two years.
2. Your father obtained a car loan for P 800 000 with an annual rate of 15% for 5
years.
3. Your sister placed her graduation gifts amounting to P 25 000 in a special savings
account that provides an interest of 2% for 8 months.
4. Your brother borrowed from your neighbor P 7 000 to buy a new mobile phone.
The neighbor charged 11% for the borrowed amount payable after three years.
5. You deposited P 5 000 from the savings of your daily allowance in a time deposit
account with your savings bank at a rate of 15% per annum. This will mature in 6
months.
III. Explore In general business terms, interest is defined as the cost of using money over time. This
definition is in close agreement with the definition used by economists, who prefer to say
that interest represents the time value of money.
Activity 3. Simple and Compound Interest

Directions: A. Fill in the blanks of the table involving a simple interest.
B. Complete the table for a compound interest involving P 40 000 loaned for a period of 5
years with 6% interest compounded annually.
IV. Explain DISCUSSION OF THE LESSON-(To be discussed in 10 minutes)
Activity 4. Let’s Compute!

Direction: Complete the table to find the compound amount of P 50 000.00
invested at 10% interest. Show your solutions.
V. Elaborate Activity 5. Problem Solving

Directions: Solve each problem. Write your answer in 1 whole sheet of pad paper. Show
your solution.
1. Lisa receives an amount of P 20 000 deposited in her account on her 18 th birthday. If the
bank pays 6% interest monthly and no withdrawals are made, how much should be credited
in her account on his 21st birthday?
2. James borrows P 5 000 with interest at 15% quarterly. How much should he pay at the
end of 2 years and 6 months to settle her debt?
3. Mr. Santos invested P 15 000 in an account for each of his children. The accounts paid
8% compounded semi-annually. Determine the balance of each account for the following:
a. The youngest child withdrew the balance after 5 years for college
b. The second child withdrew the balance after 8 years to buy a car
c. The third child withdrew the balance after 10 years to travel
4. A man wishes to accumulate P 10 000 in 2 years, how much should he invest now at 15%
compounded semi-annually?
5. What is the present worth of P 5 000 for 2 years at 12% compounded quarterly?
VI. Evaluate Activity 6. Assessment
Directions: Define the following terminologies based on your own understanding on our
lesson.
1. Simple Interest
_________________________________________________________________________
2. Compound Interest
_________________________________________________________________________
3. Future Value of Money
_________________________________________________________________________
4. Present Value of Money
_________________________________________________________________________
VII. Extend Activity 7. Solve Solve Solve

Directions: Solve each problem and write your answer and solution in 1 whole sheet of pad
paper.
1. How much should be deposited now at 10% compounded monthly to have P 10 000 in 4
year?
2. Mr. Malakas deposited P 5 000 on the day his son was born. If the money is worth 12%
compounded quarterly, how much money will his son have on his 21st birthday?
3. Your father entrusts you with the funds for your college education. He gave you two
options: a) receive the money now in the amount of P 200 000 or b) receive P 500 000 ten
years from now. An available investment opportunity to you provides a 10% return. Which
option would you prefer? Show your calculations and explanation.
4. Five years ago, Joe invested P 35 000 compounded semi-annually at 8%. How much is
his money now?
V. REMARKS
VI. REFLECTION
A. No. of Learners
Who Earned 80% in
The Evaluation
B. No. of Learners
Who Require
Additional 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
Strategies Worked
Well? Why Did
These Work?
F. What Difficulties
Did I Encounter
Which My Principal
or Supervisor Helped
Me Solved?
G. What Innovation
or Localized
Materials Did I Use /
Discover Which I
Wish To Share With
Other Teachers?
Prepared by:
Jeanne Pauline O. Julo

Teacher I
Language Checked by:
Nerissa G. Pasatiempo
Teacher I/ SHS Coordinator
Noted by:
Democrito C. Cabile, Jr.

Head Teacher III

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SCHOOL ROSARIO QUESADA INTEGRATED GRADE 12

DAILY NATIONAL HIGH SCHOOL LEVEL

I. OBJECTIVES At the end of the lesson, learners are expected to:

Activity 2. Let’s Identify!

Activity 3. Simple and Compound Interest

IV. Explain DISCUSSION OF THE LESSON-(To be discussed in 10 minutes)

Activity 4. Let’s Compute!

V. Elaborate Activity 5. Problem Solving

VII. Extend Activity 7. Solve Solve Solve

Jeanne Pauline O. Julo

Language Checked by:

Democrito C. Cabile, Jr.

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