NEGROS MISSION ACADEMY

of Seventh-day Adventist Church, Inc.

C.V. Ramos Ave., Taculing, Bacolod City

CLASSROOM INSTRUCTION DELIVERY ALIGNME

Grade: Grade 12
Subject Title: Business Finance

Subject Description:
This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the management of business en
planning and control, and introduces basic concepts and principles needed in making investment and financing decisions. Introduction to inv
approach of theory and application, each chapter and module engages the learners to explore all stages of the learning process from knowledg
and programs suited for a small business.

Culminating Performance Standard: The learners are able to: 1. illustrate the financial planning process; 2. prepare budgets such as projected
income, projected of financial position, and projected cash flow statement; 3. describe concepts and tools in working capital management

Performance Standard Learning Competencies

Content
Content
Standard
Beyond Beyond
Minimum Minimum KUD
Minimum Minimum

Introduction The learners The learners are able 1. explain the major role of
to Financial demonstrate an to: 1. define Finance; financial management and the
Management understanding 2. describe who are different individuals involved K
of the responsible for
definition of financial
finance, the management within 2. distinguish a financial
activities of the an organization; institution from financial
financial 3. describe the instrument and financial K
manager, and primary activities of market
financial the financial
institutions and manager; 4. describe 3. enumerate the varied
markets how the financial financial institutions and their K
manager helps in corresponding services
achieving the goal of
the organization; 5. 4. compare and contrast the
varied financial instruments K
describe the role of
financial institutions
5. explain the flow of funds
and markets
within an organization -
through and from the
enterprise - and the role of the K
financial manager

Review of The learners The learners are able 1. prepare financial

Financial demonstrate an to solve exercises statements D
Statement understanding and problems that
Preparation, of the process require financial 2. define the measurement
Analysis, and of preparing statement levels, namely, liquidity,
Interpretation financial preparation, analysis, solvency, stability, and K
statements as and interpretation profitability
well as the using horizontal and
methods or vertical analyses and
tools of various financial
analysis of ratios
financial
statements,
including
Preparation, of the process require financial
Analysis, and of preparing statement
Interpretation financial preparation, analysis,
statements as and interpretation
well as the using horizontal and
methods or vertical analyses and 3. perform vertical and
tools of various financial horizontal analyses of
analysis of ratios financial statements of a
financial U
single proprietorship
statements,
including
horizontal
analysis, 4. compute, analyze, and
vertical interpret financial ratios such
analysis, and as current ratio, working
financial ratios capital, gross profit ratio, net
to test the level profit ratio, receivable
of liquidity, turnover, inventory turnover,
solvency, debt- to- equity ratio, and the
profitability, like
and stability of
U
the business

Financial the financial 1. illustrate the 1. identify the steps in the

Planning planning financial planning financial planning process
Tools and process, process 2. prepare K
Concepts including budgets such as
budget projected collection,
2. illustrate the formula and
preparation, sales budget,
format for the preparation of
cash production budget,
budgets and projected
management, income projected U
financial statement
and working statement of
capital comprehensive
management income, projected of
financial position, 3. explain tools in
and projected cash managing cash, receivables,
flow statement 3. and inventory
describe concepts
and tools in working
capital management K

Sources and The learners The learners are able 1. cite bank and nonbank
uses of short- demonstrate an to: 1. distinguish institutions in the locality that
term and understanding debt and equity would serve as possible K
long-term of the sources financing; 2. identify sources of funds for business
funds and uses of the bank and operations
short- term and nonbank institutions
long-term in the vicinity that 2. compare and contrast the
funds , and the are possible sources loan requirements of the
requirements , of funds, and different bank and nonbank K
procedure , enumerate their institutions
obligation to requirements and
3. draw a flow chart on the
creditor, and process for loan D
steps in loan application
reportorial application
necessities
 requirements , of funds, and
procedure , enumerate their
obligation to requirements and
creditor, and process for loan
reportorial application
necessities 4. list down obligations of
entrepreneurs to creditors K

5. identify uses of funds K

Basic Long- The learners The learners are able 1. calculate future value and
term Financial demonstrate an to: 1. distinguish present value of money U
Concepts understanding simple and 2. compute for the effective
of basic compound interest; annual interest rate U
concepts of 2. solve exercises
risk and return,and problems in 3. compute loan amortization
and the time computing for time using mathematical concepts
and the present value tables U
value of money value of money with
the aid of present and
future value tables; 4. apply mathematical
3. prepare loan concepts and tools in
amortization; computing for finance and U
4. compute for the investment problems
net present value of a
project with a 5. explain the risk-return
trade-off K
conventional cash-
Introduction The learners The learners are able 1. compare and contrast the
to investment demonstrate an to: 1. identify the different types of investments K
understanding types of investments
of the particularly bank 2. classify investment
definition, deposits , insurance, according to its type and
purpose, kinds, real estate , hard features, and advantages and K
advantages, assets, mutual funds, disadvantages
and and stocks and
disadvantages bonds; 2. indicate the 3. measure and list ways to
and the risks of advantages and minimize or reduce
investment disadvantages of investment risks in simple K
each type of case problems
investment; 3.
Managing The learners The learners are able 1. enumerate money
Personal demonstrate an to: 1.identify money management philosophies K
Finance understanding management 2. illustrate the money
of the philosophy; 2. apply management cycle and gives
philosophy and basic personal examples of sound practices
practices in finance principles in earning, spending, saving, K
personal and practices in and investing money
finance earning, spending,
saving, and investing
money
Performance Task: Business Plan
MISSION ACADEMY
ay Adventist Church, Inc.
Ave., Taculing, Bacolod City

DELIVERY ALIGNMENT MAP (CIDAM)

the management of business enterprises. It covers the basic framework and tools for financial analysis and financial
g decisions. Introduction to investments and personal finance are also covered in the course. Using the dual-learning
learning process from knowledge, analysis, evaluation, and application to preparation and development of financial plans

epare budgets such as projected collection, sales budget, production budget, income projected statement of comprehensive
working capital management

Highest Enabling Strategy to use

cies Highest Thinking Skills in developing the highest
thinking skills to assess

Formative Enabling General Teaching

KUD RBT WW QA PC
Assessment Strategy Strategy

Remembering Representation

Remembering Representation

Review/
Short Interactive
Remembering Quiz Representation Discussion/
Lecture

Understanding Representation

Remembering Representation

Creating Problem Solving

Remembering Representation
 Analysing Communnication

Review/
Demonstratio
Quiz
n / Problem
Solving

Applying Connections

Remembering Representation

Analysing Communnication
Lecture/
Business Demonstratio
Exam
Plan n/ Problem
Solving

Remembering Representation

Understanding Representation

Understanding Exam Representation

Creating Problem Solving

 Exam

Remembering Representation

Remembering Representation
Applying Connections

Applying Connections

Applying Connections
Exam

Applying Connections

Remembering Representation

Understanding Representation

Understanding Representation
Quiz

Understanding Representation

Understanding Representation

Exam
Remembering Representation