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Week 2 DLL Bus. Finance Final

The document is a daily lesson log from a Grade 12 Business Finance class taught by Michelle Pascual from June 10-14, 2019. Over the course of the week, the class covered preparing financial statements, analyzing statements through horizontal and vertical analysis and financial ratios, and solving exercises related to statement preparation, analysis, and interpretation. Evaluation methods included quizzes and problem-solving activities to assess student understanding of financial statement preparation and analysis.

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Michelle Vinoray Pascual
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2K views4 pages

Week 2 DLL Bus. Finance Final

The document is a daily lesson log from a Grade 12 Business Finance class taught by Michelle Pascual from June 10-14, 2019. Over the course of the week, the class covered preparing financial statements, analyzing statements through horizontal and vertical analysis and financial ratios, and solving exercises related to statement preparation, analysis, and interpretation. Evaluation methods included quizzes and problem-solving activities to assess student understanding of financial statement preparation and analysis.

Uploaded by

Michelle Vinoray Pascual
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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GRADES 1 TO 12 School RIZAL NATIONAL HIGH SCHOOL Grade Level 12

DAILY LESSON LOG Learning BUSINESS FINANCE


Teacher MICHELLE V. PASCUAL Area

Teaching Dates and JUNE 10 – 14, 2019 Quarter FIRST


Time

SESSION 1 SESSION 2 SESSION 3 SESSION 4


I. OBJECTIVES
A. Content Standards The learners demonstrate an The learners demonstrate an The learners demonstrate an
understanding of the process of understanding of the process of preparing understanding of the process of
preparing financial statements as financial statements as well as the preparing financial statements as well
well as the methods or tools of methods or tools of analysis of financial as the methods or tools of analysis of
analysis of financial statements, statements, including horizontal analysis, financial statements, including
including horizontal analysis, vertical vertical analysis, and financial ratios to REGULAR HOLIDAY horizontal analysis, vertical analysis,
analysis, and financial ratios to test test the level of liquidity, solvency, (INDEPENDENCE DAY) and financial ratios to test the level of
the level of liquidity, solvency, profitability, and stability of the business liquidity, solvency, profitability, and
profitability, and stability of the stability of the business
business

B. Performance Standards The learners are able to solve The learners are able to solve exercises The learners are able to solve
exercises and problems that require and problems that require financial exercises and problems that require
financial statement preparation, statement preparation, analysis, and financial statement preparation,
analysis, and interpretation using interpretation using horizontal and vertical analysis, and interpretation using
horizontal and vertical analyses and analyses and various financial ratios horizontal and vertical analyses and
various financial ratios various financial ratios

C. Learning Prepare financial statements Prepare financial statements Prepare financial statements
Competencies/Objectives (good for 3 days)
Write the LC code for ABM_BF12-IIIb-6 ABM_BF12-IIIb-6 ABM_BF12-IIIb-6
each
II. CONTENT
Review of Financial Statement Preparation, Analysis, and Interpretation

III. LEARNING RESOURCES


A. References
1. Teacher’s Guide pages SHS Curriculum Guide page 2 SHS Curriculum Guide page 2 SHS Curriculum Guide page 2
2. Learner’s Material
pages
3. Textbook pages BUSINESS FINANCE by: Arthur S. BUSINESS FINANCE by: Arthur S. BUSINESS FINANCE by: Arthur S.
Cayanan et al Cayanan et al Cayanan et al
4. Additional Materials
from Learning Resource
(LR) portal
B. Other Learning BUSINESS FINANCE IN THE BUSINESS FINANCE IN THE BUSINESS FINANCE IN THE
Resources PHILLIPINE SETTING BY: Nick PHILLIPINE SETTING BY: Nick Aduana PHILLIPINE SETTING BY: Nick
Aduana Aduana
IV. PROCEDURES

A. Reviewing previous Review past lesson about The learners will play game called
lesson or presenting financial institutions. IDENTIFY ME. Each learner will pick an
the new lesson account title and identify where it
belongs whether assets, liabilities or
owner’s equity.
B. Establishing a purpose To identify and explain the basic To prepare financial statement. To prepare financial statement
for the lesson steps in the accounting process
(accounting cycle).
C. Presenting Match the letter with the definition
examples/instances for that corresponds to the following
the new lesson terms:
(Modified from Basic Accounting,
Valencia & Roxas)
D. Discussing new Discuss the following: Present to the learners how prepare: Present to the learners how to
concepts and practicing A. Accounting Equation a. Statement of Financial Position prepare:
new skills #1 B. T-Account Analysis b. Statement of Changes in Owner’s a. Statement of Comprehensive
C. Nominal Accounts Equity Income
D. The Accounting Cycle
B. Statement of Cash Flow
E. Discussing new Discuss the process of accounting
concepts and practicing Cycle.
new skills #2
F. Developing mastery Ask the learners to enumerate The learners will answer a problem The learners will answer a
the different accounts that solving activity. problem solving activity.
involve assets, liabilities and
owner’s equity.
G. Finding practical How can you relate the financial What is the importance of financial
applications of concepts statement in your day to day statement in business world?
and skills in daily living activities?
H. Making generalizations
and abstractions about
the lesson
I. Evaluating learning The learners will have their short The problem solving activity will their The problem solving activity will
quiz as part of their evaluation. evaluation. their evaluation.
J. Additional activities for
application for
remediation
V. REMARKS

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

VI.REFLECTION
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: APPROVED BY:

MICHELLE V. PASCUAL JESPER D. BAYAUA NESTOR R. LUCAS


Teacher II SHS Coordinator Principal IV

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