Classroom Instruction Delivery Alignment Map

Grade: 12 Semester: 1st

Grade:
Subject Title: Business Finance No. Of Hours/Semester: 80 hours/semester
Subject Title:
Prepared by: Aramy C. Cruz Prerequisites (if needed):
Subject Description: At the end of the course, the students will be able to deal 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

1st Quarter
Highest Enabling
Strategy to Use in
Performance Standards Learning Competencies Highest Thinking Skill to Assess developing the Highest
Content Content Thinking Skill to
Standards Assess
BEYOND KUD BEYOND KUD Assessment Enabling Teaching
MINIMUM MINIMUM MINIMUM Classifi- MINIMU Classifi RBT Technique General Strategy
cation M -cation Level WW QA PC Strategy
The learners The
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ion to understandi shall be the major standi quiz on interview of a and Proof
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ng of..
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ent 1.Define managemen ns, about their ation Learning
finance t and the financial functions and roles
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definition of who are individuals ad
responsible involved financial
finance, the
for financial instrume
activities of managemen 2. nts
the financial t within an Distinguish U Analy
manager, organization a financial zing
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the financial instrument
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4. Describe financial
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financial
manager 3.
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the goal of financial zing
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5. Describe correspondi
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financial
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the flow of standi
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an
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-through
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The learners The

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of understandi shall be financial ng Essay that require Solving
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n, exercises the U Analy Analyze and
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and of preparing problems t levels profitability ratios ation Case
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as well; as statement solvency, different industries. Reporting
the methods preparation, stability and
or tools of analysis and profitability
analysis of interpretatio
financial n using 3. Perform
statements, horizontal vertical and K Evalu
including and vertical horizontal ating
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analysis, various financial
vertical financial statements
analysis, ratios of a single
and proprietorsh
financial ip
ratios to test
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solvency, financial ng
profitability ratios such
and stability as current
of the ratio,
business working
capital,
gross profit
ratio, net
profit ratio,
receivable
turnover,
debt-to-
equity ratio
and the like

The learners The

3. have an learners 1.Identify U Analy Quiz and Mini-roleplay Reasoning Lecture
Financial understandin shall be the steps in zing Essay about planning and proof
Planning able to.. the financial Problem
g of..
Tools and planning Prepare a Budget Represent Based
Concepts The financial 1.Illustrate process and Projected ation Learning
the financial Financial
planning
planning 2. Illustrate Statements Case Scenarios/
process, process the formula Creati Presentation Problem Case
including and format D ng Solving Studies
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preparation, budgets preparation Reporting
cash such as of budgets
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management
collection, projected
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capital budget, statement
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projected managing standi
statement of cash, ng
comprehens receivables
ive income, and
projected of inventory
financial
position and
projected
cash flow
statement

The learners The

4. have an learners 1.Cite bank Problem Lecture
Sources understandin shall be and K Under Quiz and Conduct an Solving
and uses able to.. nonbank standi Essay interview from a Problem
g of..
of short- institutions ng nearby bank and Represent Based
term and The sources 1.Distinguis in the nonbank and ask ation Learning
long-term and uses of h debt and locality that about the
funds short-term equity would serve requirements in Reasoning Scenarios/
and long- financing as possible acquiring loans. and proof Case
term funds sources of Studies
and the 2. Identify funds for
requirements, the bank business Reporting
procedure, and operations
obligation to nonbank
creditor and institutions 2. Compare
reportorial in the and contrast U Evalu
necessities vicinity that the loan ating
are possible requirement
sources of of the
funds and different
enumerate bank and
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requirement institutions
and process
for loan 3. Draw a
application flow chart D Creati
on the steps ng
in loan
application

4. List down
obligations U Analy
of zing
entrepreneur
to creditors

5. Identify
uses of U Analy
funds zing

The learners The

5. Basic have an learners Long Problem Lecture
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concepts of h simple money to optimize receipts
risk and and using concepts Scenarios/
return and compound 2. Compute learned in present Case
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value of effective ng value
money 2. Solve annual Reporting
exercises interest rate
and
problems in 3. Compute
computing loan D Creati
for time amortization ng
value of using
money with mathematic
the aid of al concepts
present and the
future value present
tables value tables
 3. Prepare 4. Apply
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amortization al concepts ng
tables and tools in
computing
4. Compute for finance
for the net and
present investment
value of problems
project with
a 5. Explain
conventiona the risk- K Under
l cash-flow return trade standi
pattern off ng

5. Describe
the risk-
return trade-
off

The learners The

6. have an learners Reasoning Lecture
Introducti understandin shall be 1.Compare Essay Conduct an and Proof
on to able to.. and contrast U Analy and Quiz assessment on each Problem
g of..
Investme the different zing types of investment Represent Based
nt The 1.Identify types of and choose and ation Learning
definition, the types of investments discuss which is
purpose, investments the best Video
kinds, particularly 2. Classify Presentati
advantages bank investment K Under on
and deposits, according to standi
disadvantage insurance, its type and ng Reporting
s and the real estate, features,
risks of hard assets, and
investment mutual advantages
funds and and
stocks and disadvantag
bonds es

2. Indicate 3. Measure U Evalu

 the and list ating
advantages ways to
and minimize or
disadvantag reduce
es of each investment
type of risks in
investment simple case
problems
3. Explain
the risks
inherent in
each type of
investment

7. The 1.Identify 1.Enumerate U Analy Quiz

Managin philosophy money money zing
g and practices managemen managemen
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Finance finance philosophies
2. Apply
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personal the money K Under
finance managemen standi
principles t cycle and ng
and gives
practices in examples of
earning, sound
spending, practices in
saving and earning,
investing spending,
money saving and
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.