Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM

Daily Lesson Log Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE

Teaching Dates and Time 4:00 – 5:00 PM Quarter 1st Quarter (WEEK 1)

Monday Session 1 August 29, 2022 Tuesday Session 2 August 30, 2022 Wednesday Session 3 August 31, 2022 Friday Session 4 Sept. 02, 2022
I. OBJECTIVES
A. Content Standard 1. Introduction to Financial Management
B. Performance Standard
C. MELC and MELC No. HOLIDAY - NATIONAL HEROES DAY Explain the major role of financial management and the different individuals involved QUIZ
ABM_BF12-IIIa-1
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 1 BUSINESS FINANCE MODULE 1 BUSINESS FINANCE MODULE 1
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or Getting to know of the subject by Checking of attendance Checking of attendance
presenting the new lesson. defining it. Ask the students what is
business finance to them?

B. Establishing a purpose for the new Set examples on how business finance
lesson were being used in daily life.
C. Presenting Examples/ instances of Ask the students to present their
the new lesson assignments
D. Discussing new concepts and Define organization Explain the major role of financial
practicing new skills #1 management and the different individuals
involved
E. Discussing new concepts and Discuss the word management Explain the flow of funds within an Taking of quiz
practicing new skills #2 organization – through and from enterprise
—and the role of the financial manager.
F. Developing mastery (Leads to . Answer “Check you understanding” activity
Formative Assessment 3)
G. Finding practical applications of What is the important of organization Make a real life situations where in the
concepts and skills in daily living and management in our life? major role of financial management and
the different individuals involved
H. Making generalizations and Organization is an organized body of
abstractions about the lesson people with a particular purpose, Every organization has corporate structure
especially a business, society, to illustrate the roles and functions of each
association and etc. employee. It also shows the corporate
Management is the process of dealing organization structure and inform them that
 Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM

Daily Lesson Log Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE

Teaching Dates and Time 4:00 – 5:00 PM Quarter 1st Quarter (WEEK 2)

with or controlling things or people. this particular set of people each play a
role in the decision making of the
company.
I. Evaluating learning Enumerate three types of organization Differentiate owner and manager. Checking of papers and recording of
in the Philippines. results
J. Additional activities for application Make a research abouf organization in
or remediation the Philippines and discuss how they
manage it..
V. REMARKS
VI. REFLECTION
A. No. of learners who earned 80% on
the formative assessment
B. No. of learners who scored below
80% (needs remediation)
C. 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 by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III

Monday Session 1 Sept. 05, 2022 Tuesday Session 2 Sept 06, 2022 Wednesday Session 3 Sept. 07, 2022 Friday Session 4 Sept. 09, 2022
I. OBJECTIVES
A. Content Standard 1. Introduction to Financial Management
B. Performance Standard
C. MELC and MELC No. 2. Distinguish a financial institution from financial instrument and financial market QUIZ
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 2 BUSINESS FINANCE MODULE 2 BUSINESS FINANCE MODULE 2 BUSINESS FINANCE MODULE 2
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or Review about the major role of financial What is the roles of financial Differentiate polar and no polar molecules. Checking of attendance
presenting the new lesson. management and the different institutions?
individuals involved
B. Establishing a purpose for the new Start the lesson by asking the students Answer activity 3 (TRUE or FALSE) on
lesson to answer the pre-test of this module page 12
C. Presenting Examples/ instances of Ask the students to present their
the new lesson research about financial system and
financial market.
D. Discussing new concepts and Define financial institutions Distinguish a financial institution from Discuss financial market
practicing new skills #1 financial instrument and financial
market
E. Discussing new concepts and Enumerate the varied financial Compare and contrast the varied What is the difference between money Taking of quiz
practicing new skills #2 institutions and their corresponding financial Instruments market and capital market?
services.
F. Developing mastery (Leads to Tell the students to answer “Looking Who are the holders of Financial Explain the roles of financial institutions.
Formative Assessment 3) Back, Activity 1 & 2 on page 5 – 6” Assets? Who are the makers of
Financial Liabilities and Equity
instruments?
G. Finding practical applications of
concepts and skills in daily living
H. Making generalizations and Financial Institutions serve as an Financial Instruments are the transfers Primary market issues new securities,
abstractions about the lesson intermediary to the suppliers and users of funds from one party to another. either debt or equity through a public
of funds. Moreover, financial institutions Financial Asset is any asset that is in offering or a private placement.
actively participate in the financial the form of Cash, an equity instrument Money markets are a venue wherein
markets as both suppliers and users of of another entity, a contractual right to securities with short-term maturities (1 year
funds. receive cash or another financial asset or less) are sold.
from another entity. Capital markets are securities sold with
longer-term maturities.

I. Evaluating learning What is the roles of financial What is the difference of varied Ask the students to answer “Check your Checking of papers and recording of
institutions? financial instruments? understanding” on page 13 -14 results
J. Additional activities for application Ask the students to make an advanced
 Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM
(VACANT: THURSDAY)
Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE
Daily Lesson Log
Teaching Dates and Time 2:00 – 3:00 PM Quarter 1st Quarter (WEEK 3)
or remediation reading about financial system and
financial market and write it in a whole
sheet of paper.
V. REMARKS
VI. REFLECTION
A. No. of learners who earned 80% on
the formative assessment
B. No. of learners who scored below
80% (needs remediation)
C. 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 by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III

Monday Session 1 Sept. 12, 2022 Tuesday Session 2 Sept 13, 2022 Wednesday Session 3 Sept. 14, 2022 Friday Session 4 Sept. 16, 2022
I. OBJECTIVES
A. Content Standard 1. Introduction to Financial Management
B. Performance Standard
C. MELC and MELC No. 5. Explain the flow of funds within an organization – through and from the enterprise—and the role of the financial manager QUIZ
ABM_BF12-IIIa-5
II. CONTENT
III. LEARNING RESOURCES
A. References
 1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 2.2 BUSINESS FINANCE MODULE 2.2 BUSINESS FINANCE MODULE 2.2 BUSINESS FINANCE MODULE 2.2
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or What is equity, assets and liabilities? Before the long quiz, review the lesson
presenting the new lesson. for the whole week to test the retention
of knowledge of the students.
B. Establishing a purpose for the new Pretest: Ask the students to answer the
lesson following activity on pages 3 – 4.
C. Presenting Examples/ instances of Unlocking of difficulties: Ask the students to present their
the new lesson Present the definition related to the flow observation about the diagram about
of funds within an organization– private placement, financial market,
through and from the enterprise—and financial system and financial instrument
the role of the financial manager. on page 7 and let them discuss what is the
illustration is all about and how does it
works.
D. Discussing new concepts and Explain the concepts of equity, assets Ask the students to answer activity 1, 2,
practicing new skills #1 and liabilities. & 3 on pages 11 – 12.
E. Discussing new concepts and What is private placement? How is Checking of answers and recording of
practicing new skills #2 private placement work? scores.
F. Developing mastery (Leads to Explain financial market, financial Present the Long quiz
Formative Assessment 3) system and financial instrument.
G. Finding practical applications of Discuss the classification of financial
concepts and skills in daily living markets.
H. Making generalizations and Ask the students to answer “Check your Taking of long quiz
abstractions about the lesson understanding” on page 13 -14
I. Evaluating learning Make a representation on how equity, Checking of papers and recording of
assets and liabilities related to each results
other.
J. Additional activities for application Ask the students to study the diagram
or remediation about private placement, financial
market, financial system and financial
instrument on page 7 and let them
discuss what is the illustration is all
about and how does it works.
V. REMARKS

VI. REFLECTION

A. No. of learners who earned 80% on

the formative assessment
B. No. of learners who scored below
 Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM
(VACANT: THURSDAY)
Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE
Daily Lesson Log
Teaching Dates and Time 2:00 – 3:00 PM (SEPTEMBER 19 – 23, 2022) Quarter 1st Quarter (WEEK 4)
80% (needs remediation)
C. 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 by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III

Monday Session 1 Tuesday Session 2 Wednesday Session 3 Friday Session 4

I. OBJECTIVES
A. Content Standard 3. Financial Planning Tools and Concepts
B. Performance Standard
C. MELC and MELC No. 1. Identify the steps in the financial planning process
ABM_BF12-IIIc-d-10
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 3 BUSINESS FINANCE MODULE 3 BUSINESS FINANCE MODULE 3 BUSINESS FINANCE MODULE 3
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or What is equity, assets and liabilities? What is plan and business plan? What the six steps of financial planning? Before the long quiz, review the lesson
presenting the new lesson. for the whole week to test the retention
of knowledge of the students.
B. Establishing a purpose for the new Pretest: Ask the students to answer the
lesson following activity on pages 3 – 4.
C. Presenting Examples/ instances of Ask the students if they are familiar with
the new lesson scientific method.
D. Discussing new concepts and Define plan and business plan. Guide the students in making illustration Ask them: How can you relate the steps
practicing new skills #1 about the process/ steps of financial of financial in Scientific Method?
planning.
E. Discussing new concepts and Guide the students in differentiating Ask them: What can you say about the
practicing new skills #2 strategic and tactical plan. steps of financial planning?
F. Developing mastery (Leads to Discuss the six steps of financial Present the Long quiz
Formative Assessment 3) planning.
G. Finding practical applications of Ask the students to prepare the own How can you relate the topic about your
concepts and skills in daily living business plan based on the six steps of plan in life, mentor the students in planning
financial planning. Ask them to write it about their future and ask them to write it
on the paper. on the paper?
H. Making generalizations and The six steps of financial planning are: Let the student present their work. Taking of long quiz
abstractions about the lesson Determine the financial situation;
Develop financial goals; Identify
alternative course of action; Evaluate
alternatives; Create and implement a
financial action plan and; Re-evaluate
and Revise the plan.
I. Evaluating learning Differentiate strategic plan from tactical Have some students to present their Checking and evaluating the answers of Checking of papers and recording of
plan. own business plan in front of their students on the illustration and essay. results
classmate.
J. Additional activities for application
or remediation
V. REMARKS

VI. REFLECTION

A. No. of learners who earned 80% on

the formative assessment
B. No. of learners who scored below
80% (needs remediation)
C. 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
 Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM
(VACANT: THURSDAY)
Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE
Daily Lesson Log
Teaching Dates and Time 2:00 – 3:00 PM (SEPTEMBER 26 - 30, 2022) Quarter 1st Quarter (WEEK 5)
help me solve?
G. What innovation or localized
materials did I use/discover which I
wish to share with other teachers?

Prepared by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III

Monday Session 1 Tuesday Session 2 Wednesday Session 3 Friday Session 4

I. OBJECTIVES
A. Content Standard 3. Financial Planning Tools and Concepts
B. Performance Standard
C. MELC and MELC No. 2. Illustrate the formula and format for the preparation of budgets and projected financial statement
ABM_BF12-IIIc-d-11
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 4 BUSINESS FINANCE MODULE 4 BUSINESS FINANCE MODULE 4 BUSINESS FINANCE MODULE 4
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or What is business plan? What is SMART planning? What is sales budgeting? Before the long quiz, review the lesson
presenting the new lesson. for the whole week to test the retention
of knowledge of the students.
B. Establishing a purpose for the new Pretest: Ask the students to answer the
lesson following activity on pages 3 – 4.
C. Presenting Examples/ instances of
the new lesson
D. Discussing new concepts and Define budget and discuss the Explain the two types of factors that Before taking quiz, discuss and guide
practicing new skills #1 importance of budget. influence sales. the student in solving production
budget.
E. Discussing new concepts and Explain the SMART, the following On pages 11 – 12, discuss the external
practicing new skills #2 criteria must be used for factors that influence sales.
 an effective planning.
F. Developing mastery (Leads to Guide the students in solving for the Guide the students in learning the internal Present the Long quiz
Formative Assessment 3) sales budget on page 12. factors that influence sales.
G. Finding practical applications of Given a 1 million to put up a business,
concepts and skills in daily living ask the students to create a scenario
where in they need to compute budget
it to have a successful business.
H. Making generalizations and In budgeting the business, it should be Taking of long quiz
abstractions about the lesson SMART, Specific, Measurable,
Assignable, Realistic and Time-
Related.
I. Evaluating learning Ask the students to answer activity 1 on Ask the students to answer activity 2 on Checking of papers and recording of
page 18. page 19. results
J. Additional activities for application
or remediation
V. REMARKS

VI. REFLECTION

A. No. of learners who earned 80% on

the formative assessment
B. No. of learners who scored below
80% (needs remediation)
C. 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 by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III
 Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM
(VACANT: THURSDAY)
Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE
Daily Lesson Log
Teaching Dates and Time 2:00 – 3:00 PM (OCTOBER 03 – 07, 2022) Quarter 1st Quarter (WEEK 6)

Monday Session 1 Tuesday Session 2 Wednesday Session 3 Friday Session 4

I. OBJECTIVES
A. Content Standard 3. Financial Planning Tools and Concepts
B. Performance Standard
C. MELC and MELC No. 3. Explain tools in managing cash, receivables, and inventory
ABM_BF12-IIIc-d-12
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 5 BUSINESS FINANCE MODULE 5 BUSINESS FINANCE MODULE 5 BUSINESS FINANCE MODULE 5
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or What is sales budgeting? What are the working capitals? Review: Why we need to hold cash? What is account receivable?
presenting the new lesson.
B. Establishing a purpose for the new Pretest: Ask the students to answer the
lesson following activity on pages 3 – 4.
C. Presenting Examples/ instances of Present a video about managing cash,
the new lesson receivables, and inventories.
D. Discussing new concepts and Discuss: What are financial planning Explain: Why need to budget cash? Describe inventory management.
practicing new skills #1 tools and concepts?
E. Discussing new concepts and What are the working capitals? Guide Discuss and guide the students in learning Before the long quiz, review the lesson
practicing new skills #2 the students in learning it on pages 9 – Net Cash Flow, Ending Cash, Financing, for the whole week to test the retention
10. and Excess Cash on page 13 of knowledge of the students.
F. Developing mastery (Leads to Ask the students: Why do we need to What is account receivable? Present the Long quiz
Formative Assessment 3) hold cash?
G. Finding practical applications of How do you budget your cash?
concepts and skills in daily living
H. Making generalizations and The operating cycle of the business are We hold cash because of two main Taking of long quiz
abstractions about the lesson cash, inventory and receivables. reasons. Primary reasons are for
Working capitals is the current assets transactional and compensating
required by a firm to carry-on its balance and compensating balance.
business operations given its Secondary reasons are for
production capacity or relevant sales precautionary and speculative.
range
I. Evaluating learning Differentiate the types of working Ask the students to answer activity 1 on Ask the students to answer activity 2 on Checking of papers and recording of
capitals. pages 14 – 15. page 15. results
J. Additional activities for application
or remediation
 V. REMARKS

VI. REFLECTION

A. No. of learners who earned 80% on

the formative assessment
B. No. of learners who scored below
80% (needs remediation)
C. 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 by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III
 Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM
(VACANT: THURSDAY)
Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE
Daily Lesson Log
Teaching Dates and Time 2:00 – 3:00 PM (OCTOBER 10 - 14, 2022) Quarter 1st Quarter (WEEK 7)

Monday Session 1 Tuesday Session 2 Wednesday Session 3 Friday Session 4

I. OBJECTIVES
A. Content Standard 4. Sources and uses of short term and long-term funds 5. Basic Long-term Financial Concepts
B. Performance Standard
C. MELC and MELC No. Compare and contrast the loan requirements of the different bank and nonbank Calculate future value and present value of money
institutions ABM_BF12-IIIg-h-18
ABM_BF12-IIIe-f-14
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 6 BUSINESS FINANCE MODULE 6 BUSINESS FINANCE MODULE 7 BUSINESS FINANCE MODULE 7
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or Review: Why do we hold cash? What is loan? What the bank and nonbank institutions in What is simple and compound interest?
presenting the new lesson. the vicinity that are possible sources of
funds; enumerate their requirements and
process for loan application?
B. Establishing a purpose for the new Pretest: Ask the students to answer the Pretest: Ask the students to answer the Before taking the long quiz, review the
lesson following activity on pages 3 – 4. following activity on pages 3 – 4 previous topics and discuss some
lesson in module 7 which is included on
the long quiz.
C. Presenting Examples/ instances of Present a video about bank loan and Present a video about future value and
the new lesson follow up some questions to warm up present value and follow up some
the mind of the students. questions to warm up the mind of the
students.
D. Discussing new concepts and Define loan in bank and non-bank Discuss: Guide the student I learning how
practicing new skills #1 institutions. to compute simple and compound interest.
E. Discussing new concepts and Distinguish debt from equity financing Explain the basic pattern of cash flow
practicing new skills #2
F. Developing mastery (Leads to Identify the bank and nonbank Present the Long quiz
Formative Assessment 3) institutions in the vicinity that are
possible sources of funds; enumerate
their requirements and process for loan
application
G. Finding practical applications of Ask the students to answer self-
concepts and skills in daily living questions on page 16.
H. Making generalizations and Debt financing is the borrowing of Taking of long quiz
abstractions about the lesson money from lenders and not giving up
ownership while the equity financing is
the method of raising capital by selling
company stock to investors or
stockholders in exchange of ownership
interests in the company.
I. Evaluating learning Ask the students to answer activity 1 on Tell the student to answer Activity 2 on Ask the students to answer activity 2 on Checking of papers and recording of
page 16 page 17 and check your understanding page 15. results
on pages 18 – 19.
J. Additional activities for application
or remediation
V. REMARKS

VI. REFLECTION

A. No. of learners who earned 80% on

the formative assessment
B. No. of learners who scored below
80% (needs remediation)
C. 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 by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III
 Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM
(VACANT: THURSDAY)
Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE
Daily Lesson Log
Teaching Dates and Time 2:00 – 3:00 PM (OCTOBER 17 - 21, 2022) Quarter 1st Quarter (WEEK 8)

Monday Session 1 Tuesday Session 2 Wednesday Session 3 Friday Session 4

I. OBJECTIVES
A. Content Standard 1. Introduction to Financial Management
B. Performance Standard
C. MELC and MELC No. Explain the major role of financial management and the different individuals DIAGNOSTIC TEST
involved
ABM_BF12-IIIa-1
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 1 BUSINESS FINANCE MODULE 1 BUSINESS FINANCE MODULE 2 DIAGNOSTIC TEST
Learning Resource (LR) Portal (REMEDIATION/ REVIEW) (REMEDIATION/ REVIEW) (REMEDIATION/ REVIEW)
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or What is business finance? What is financial institution?
presenting the new lesson.
B. Establishing a purpose for the new Set examples on how business finance
lesson were being used in daily life.
C. Presenting Examples/ instances of Ask the students to present their
the new lesson assignments
D. Discussing new concepts and Define organization Explain the major role of financial Enumerate the varied financial institutions Answering the test
practicing new skills #1 management and the different and their corresponding services.
individuals involved
E. Discussing new concepts and Discuss the word management Explain the flow of funds within an Distinguish a financial institution from
practicing new skills #2 organization – through and from financial instrument and financial market
enterprise—and the role of the financial
manager.
F. Developing mastery (Leads to . Answer “Check you understanding” Who are the holders of Financial Assets?
Formative Assessment 3) activity Who are the makers of Financial Liabilities
and Equity instruments?
G. Finding practical applications of What is the important of organization Make a real life situations where in the
concepts and skills in daily living and management in our life? major role of financial management and
the different individuals involved
H. Making generalizations and Organization is an organized body of Financial Instruments are the transfers of
abstractions about the lesson people with a particular purpose, Every organization has corporate funds from one party to another.
especially a business, society, structure to illustrate the roles and Financial Asset is any asset that is in the
association and etc. functions of each employee. It also form of Cash, an equity instrument of
Management is the process of dealing shows the corporate organization another entity, a contractual right to
with or controlling things or people. structure and inform them that this receive cash or another financial asset
particular set of people each play a role from another entity.
 Grades 1 to 12 School SAN LUIS NATIONAL HIGH SCHOOL Grade Level 12 ABM
(VACANT: THURSDAY)
Teacher NI-KHE G. MARQUEZ Learning Area BUSINESS FINANCE
Daily Lesson Log
Teaching Dates and Time 2:00 – 3:00 PM (October 24 – 28, 2022) Quarter 1st Quarter (WEEK 4)
in the decision making of the company.
I. Evaluating learning Enumerate three types of organization Differentiate owner and manager. What are the roles of financial institution? Checking of answers, recording of
in the Philippines. Enumerate the following scores and item analysis.
J. Additional activities for application
or remediation
V. REMARKS
VI. REFLECTION
A. No. of learners who earned 80% on
the formative assessment
B. No. of learners who scored below
80% (needs remediation)
C. 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 by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III

Monday Session 1 Tuesday Session 2 Wednesday Session 3 Friday Session 4

I. OBJECTIVES
A. Content Standard 3. Financial Planning Tools and Concepts
B. Performance Standard
C. MELC and MELC No. 1. Identify the steps in the financial planning process EXAMINATION
ABM_BF12-IIIc-d-10
II. CONTENT
 III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from BUSINESS FINANCE MODULE 3 BUSINESS FINANCE MODULE 3 BUSINESS FINANCE MODULE 4 FIRST QUARTER EXAMINATION
Learning Resource (LR) Portal (REMEDIATION/ REVIEW) (REMEDIATION/ REVIEW) (REMEDIATION/ REVIEW)
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or What is equity, assets and liabilities? What the six steps of financial What is business planning?
presenting the new lesson. planning?
B. Establishing a purpose for the new Pretest: Ask the students to answer the
lesson following activity on pages 3 – 4.
C. Presenting Examples/ instances of Ask the students if they are familiar with
the new lesson scientific method.
D. Discussing new concepts and Define plan and business plan. Guide the students in making Define budget and discuss the importance Answering the exam
practicing new skills #1 illustration about the process/ steps of of budget.
financial planning.
E. Discussing new concepts and Guide the students in differentiating What can you say about the steps of Explain the SMART, the following criteria
practicing new skills #2 strategic and tactical plan. financial planning? must be used for
an effective planning.
F. Developing mastery (Leads to Discuss the six steps of financial How can you relate the steps of Explain the two types of factors that
Formative Assessment 3) planning. financial in Scientific Method influence sales.
G. Finding practical applications of Have some students to present their How can you relate the topic about your Given a 1 million to put up a business, ask
concepts and skills in daily living own business plan in front of their plan in life, mentor the students in the students to create a scenario where in
classmate. planning about their future and ask they need to compute budget it to have a
them to write it on the paper? successful business.
H. Making generalizations and The six steps of financial planning are: In budgeting the business, it should be
abstractions about the lesson Determine the financial situation; SMART, Specific, Measurable, Assignable,
Develop financial goals; Identify Realistic and Time-Related.
alternative course of action; Evaluate
alternatives; Create and implement a
financial action plan and; Re-evaluate
and Revise the plan.
I. Evaluating learning Differentiate strategic plan from tactical Checking and evaluating the answers Ask the students to answer the post test of Checking of answers, recording of
plan. of students on the illustration and essay module 4. scores and item analysis.
J. Additional activities for application
or remediation
V. REMARKS

VI. REFLECTION

A. No. of learners who earned 80% on

the formative assessment
B. No. of learners who scored below
80% (needs remediation)
C. 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 by: Checked by: Noted:

NI-KHE G MARQUEZ MIKE V. CABOTE JANETTE N BALLARES, EdD

Teacher I, Subject Teacher SHS Coordinator Principal III