Classroom Instruction Delivery Alignment Map

Grade: 11/12 Semester:

Core Subject: Business Finance No. of Hours/Semester: 80 hours/ Semester

Prerequisite (if needed): _____

Core Subject Description: This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the management of business enterprises. It covers the
basic framework and tools for financial analysis and financial planning and control, and introduces basic concepts and principles needed in making investment and financing decisions.
Introduction to investments and personal finance are also covered in the course. Using the dual-learning approach of theory and application, each chapter and module engages the learners to
explore all stages of the learning process from knowledge, analysis, evaluation, and application to preparation and development of financial plans and programs suited for a small business.
Culminating Performance Standard:
Sell sweet products using methodologies and strategies of finance.

Power Standard: (Should be consistent with ALL ESSENTIAL TOPICS)

First Quarter
Highest Enabling
Strategy to Use in
Performance Standards Learning Competencies Highest Thinking Skill to Assess Developing the
Highest Thinking Skill
to Assess
Content Assessment Technique
Content KU
Standards
D KUD RBT Teaching
Enabling
Minimum Beyond Cla Beyond Classi Level Strategy
Minimum General
Minimum ssifi Minimum ficatio WW QA PC Strategy
cati n
on
1.Introduction to 1. Define Sell sweet 1.explain the U Interpret the U Understa Essay(role Represent Discussion
Financial The learner s Finance products using major role of major role of nding of financial ation (Introducti
Management demonstrate 2.describe methodologies financial financial manageme on to
an who are and strategies management management nt and the Financial
understanding responsible of finance. and the and the different) Managem
of … for financial different different ent
the definition management individuals U Represent
of finance, the within an involve U Evaluati Quiz ation )
activities of organization 2. distinguish a compare and ng Discussion
the financial 3. describe financial contrast the (Introducti
manager, and the primary institution from varied financial on to
financial activities of financial instruments Financial
institutions the financial instrument and Managem
and markets manager 4. financial market ent
describe how
the financial 3. enumerate )
manager the varied
helps in financial
achieving the institutions and
goal of the their
organization corresponding D Presenta Communi
5. describe services U Applying tion cation
the role of 4. compare and Demonstrate Using
financial contrast the the flow of Graphs Discussion
institutions varied financial funds within an (about the
and market instruments organization – flow of
5. explain the through and funds
flow of funds from the within an
within an enterprise— organizatio
organization – and the role of n–
through and the financial through
from the manager and from
enterprise—and the
the role of the enterprise
financial —and the
manager role of the
financial
manager)
 1.prepare U perform U Applying Board Connectio Problem-
2.Review of The process Solve financial vertical and work ns Based
Financial of preparing exercise and statements horizontal Learning
Statement statements as problem that analyses of
Preparation, well as the require 2. define the financial
Analysis, and methods or financial measurement statements of
Interpretation tools of statement levels, namely, a single
analysis of preparation, liquidity, proprietorship
financial analysis, and solvency,
statements, interpretation stability, and
including using profitability
horizontal horizontal 3. perform
analysis, and vertical vertical and
vertical analyses and horizontal
analysis, and various analyses of
financial financial financial
ratios to test ratios statements of a
the level of single
liquidity, proprietorship
solvency, 4.compute,
profitability, analyze, and
and stability interpret
of the financial ratios
business such as current
ratio, working
capital, gross
profit ratio, net
profit ratio,
receivable
 turnover,
inventory
turnover,
debtto- equity
ratio, and the
like

3. Financial the financial Illustrate the 1.identify the

Planning Tools planning financial steps in the Communi Problem-
and Concepts process, planning financial cation Based
including process planning distinguish the Analysin Board Learning
budget 2. prepare process formula and U g work
preparation, budgets such U format for the
cash as projected 2. illustrate the preparation of
management, collection, formula and budgets and
and working sales budget, format for the projected
capital production preparation of financial
management budget, budgets and statement
income projected
projected financial
statement of statement
comprehensi
ve income, 3. explain tools
projected of in managing
financial cash,
position, and receivables,
projected and inventory
cash flow
statement
3. describe
concepts and
tools in
working
capital
management
4.Sources and the sources 1. distinguish 1cite bank and U Evaluate bank D Evaluati Conduct Discussion
uses of short- and uses of debt and nonbank and nonbank ng an w/ Group
term and long- short term equity institutions in institutions in interview work
term fund and long-term financing the locality that the locality that ed in
funds , and 2. identify the would serve as would serve as bank
the bank and possible possible and
requirements nonbank sources of sources of nonbank
, procedure , institutions in funds for funds for institutio
obligation to the vicinity business business n
creditor, and that are operation operation
reportorial possible
necessities sources of 2. cite bank and
funds, and nonbank
enumerate institutions in
their the locality that
requirements would serve as
and process possible
for loan sources of
application funds for
business
operation

3. draw a flow
chart on the
steps in loan
application
4.list down
obligations of
entrepreneurs
to creditors
5. identify uses
of funds
5.Basic Long- basic Distinguish 1.calculate U Compute D Applying Board Connectio Problem-
term Financial concepts of simple and future value calculate work ns Based
Concepts risk and compound and present future value Learning
return, and interest value of money and present
the time value 2. solve 2. compute for value of
of money exercises and the effective money, annual
problems in annual interest interest rate
computing for rate and loan
time value of 3. compute loan amortization
money with amortization using
the aid of using mathematical
present and mathematical concepts and
future value concepts and tools in
tables the present computing for
3. prepare value tables finance and
loan 4. apply investment
amortization mathematical problems
tables concepts and
4. compute tools in
for the net computing for
present value finance and
of a project investment
with a problems
conventional 5. explain the
cash-flow risk-return
pattern trade-off
5. describe
the risk-return
trade-off
2ND QUARTER

6.Introduction to the definition, Identify the 1.compare and U Asses the U Evaluati Quiz Reasonin Questioning
investment purpose, types of contrast the different types ng g and and
kinds, investments different types of investment Proof Discussion
advantages, particularly of investment
and bank deposits 2. classify
disadvantage , insurance, investment
s and the real estate , according to its
risks of hard assets, type and
investment mutual funds, features, and
and stocks advantages and
and bonds 2. disadvantage
indicate the 3. measure and
advantages list ways to
and minimize or
disadvantage reduce
s of each investment risks
type of in simple case
investment 3. problems
explain the
risks inherent
in each type
of investment
7. Managing the 1. identify 1.enumerate Differentiate Brainstor Communi Questioning
Personal philosophy money money the money ming/Bu cation and
Finance and practices management management management zz Discussion
in personal philosophy philosophies cycle and U Analysin Session
finance 2. apply basic 2. illustrate the gives g (about
personal money U examples of the
finance management sound topic)
principles and cycle and gives practices in
practices in examples of earning,
earning, sound practices spending,
spending, in earning, saving, and
saving, and spending, investing
investing saving, and money
money investing
money

Performance Task:
Sell sweet products using methodologies and strategies of finance

Goal: Apply the entire lesson in Finance like budgeting, proper handling of money.
Role: Seller
Audience: Students/Teachers/Customer
Purpose: To learn how to start and manage small business, proper handling of money.
Situation: You are selling sweet products inside your school.

Literal Transfer Task:

At the end of this the students can manage and start their own small business, know how the proper handling or budgeting money. And also they learn how to become a good finance manager.
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