Department of Education

REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

Classroom Instruction Delivery Alignment Map (CIDAM) ( revised 2019 based on Inset 2019-2020 seminar)
(CIDAM TEMPLATE TO BE FOLLOWED BY ALL GRADE LEVELS OF SENIOR HIGH SCHOOL, TVL,APPLIED, STEM,
Grade: 12 Semester: 1st
Core Subject Title: Business Finance No. of Hours/Semester: 80 hours
Prerequisites (If needed): N/A
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.
Performance Task: Sell sweet products using methodologist and strategies of finance
Goal: Apply the entire lesson in Finance like budgeting, proper handling of money
Role: Seller
Audience: Students/ Teachers/ Customers
Purpose: To learn how to start and manage small business, proper handling of money.
Situation: You are selling sweet products inside your school.

Learning Competencies Highest Enabling

Strategy to Use in
Performance Standards Highest Thinking Skill to Assess
Developing the Highest
Content Thinking Skill to Assess
Content BEYOND
Standards MINIMUM KUD KUD Enabling
MINIMUM Teaching
BEYOND RBT Assessment Technique General
MINIMUM Strategy
MINIMUM Level Strategy
WW QA PC
1.Introduction to The learners The learners The learners 1.explain the major K Illustrate the U Applyi Essay Present Representat Discussion
Financial demonstrate are able to: will perform role of financial major role of ng ation ion
Management an selling products management and the financial using
1.define using the graphic
understanding different individuals management and
finance methodologies s
of and strategies involve the different
of finance individuals
the definition 2.describe
Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

of finance, the who are 2. distinguish a involve

activities of responsible for financial institution
the financial from financial Evaluate
financial
manager, and instrument and
financial management financial market financial
institutions within an
institution
and markets organization from
financial
3.describe the instrument representati discussion
primary and on
activities of U financial D Evaluat Quiz
the financial market ing
manager

4.describe
how financial
manager helps
in achieving
the goal of the
organization

5.describe
the role of
financial
institution
s and
markets

3. enumerate the K Illustrate the U Applyi

varied financial varied financial ng
institutions and their institutions and
corresponding their
services corresponding
services

Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

4. compare and U Evaluate the D Evaluat essay Ora communicat discussion

contrast the varied varied financial ing l ion
financial instruments instruments reci
tati
on

5. explain the flow of K Analyze the flow U Analyz quiz

funds within an of funds within ing
organization – an organization –
through and from the through and from
enterprise—and the the enterprise—
role of the financial and the role of
manager the financial
manager

2.Review of The process of Solve exercise 1.prepare financial U Make financial D Creatin quiz Board connection Problem
Financial preparing and problem statements statements g work based
Statement financial that require learning
statements as
Preparation, financial
well as the
Analysis, and methods of statement
Interpretation tools of preparation,
analysis of analysis, and
financial interpretation
statements, using
including horizontal and
horizontal
vertical
analysis,
vertical analyses and
analysis, and various
financial ratios financial ratios
to test the
level of
liquidity,
solvency,
Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

profitability,
and stability of
the business

2. define the K Identify the U analyzi

measurement levels, measurement ng
namely, liquidity, levels, namely;
solvency, stability, liquidity,
and profitability solvency,
stability, and

Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

profitability

3. perform vertical D Make a vertical D Creatin

and horizontal and horizontal g
analyses of financial analyses of
statements of a financial
single proprietorship statements of a
single
proprietorship

4.compute, analyze, U Perform financial D Creatin

and interpret ratios such as g
financial ratios such current ratio,
as current ratio, working capital,
working capital, gross profit ratio,
gross profit ratio, net receivable,
profit ratio, turnover,
receivable turnover, inventory debt
inventory turnover, to- equity ratio,
debt to- equity ratio, and the like
and the like

3. Financial the financial 1.Illustrate the 1.identify the steps in K Demonstrate the U Applyi quiz Board communicat Problem
Planning Tools and planning financial the financial steps in financial ng work ion based
Concepts process, planning planning process planning process learning
including process
budget
preparation,
cash
2. prepare
management,
budgets such
and working
as projected
capital
collection,
management
sales budget,
production
Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

budget,
income
projected
statement of
comprehensiv
e income,
projected of
financial
position, and
projected cash
flow statement

3. describe
concepts and
tools in
working
capital
management

2. illustrate the U Analyze the U Analyz

formula and format formula and ing
for the preparation of format for the
budgets and preparation of
projected financial budgets and
statement projected
financial
statement

3. explain tools in K Illustrate tools in U applyin

managing cash, managing cash, g
receivables, and receivables and
inventory inventory

4.Sources and uses the sources 1. distinguish 1cite bank and K Distinguish bank U analyzi Conduc Group work Discussion

Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

of short- term and and uses of debt and nonbank institutions and nonbank ng t an w/group
long-term fund short term and equity in the locality that institutions in the intervie work
long-term financing would serve as locality that w to a
fund, and the possible sources of would serve as bank
requirements, funds for business possible sources and
procedure, operation of funds for nonban
2. identify the
obligation to business k
bank and
creditor, and operation instituti
nonbank
reportorial on
institutions in
necessities
the vicinity
that are
possible
sources of
funds, and
enumerate
their
requirements
and process
for loan
application

2. compare and U Evaluate the loan D Evaluat

contrast the loan requirement of ing
requirement of the the different bank
different bank and and nonbank
nonbank institutions institutions

3. draw a flow chart D Formulate a flow D creatin

on the steps in loan chart on the steps g
application in loan
Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

application

4.list down K Illustrate U applyin

obligations of obligations of g
entrepreneurs to entrepreneurs to
creditors creditors

5.identify uses of U Distinguish uses U analyzi

funds of funds ng

5.Basic Long-term basic concepts 1. Distinguish 1.calculate future U Formulate future D creatin quiz Board connections Problem
Financial Concepts of risk and simple and value and present value and present g work based
return, and the compound value of money value of money learning
time value of interest
money

2. solve
exercises and
problems in
computing for
time value of
money with
the aid of
present and
future value
tables

3. prepare loan
amortization
tables

Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

4. compute for
the net present
value of a
project with a
conventional
cash-flow
pattern

5. describe the
risk-return
trade-off

2. compute for the D Make effective D creatin

effective annual annual interest g
interest rate rate

3. compute loan U Create loan D creatin

amortization using amortization g
mathematical using
concepts and the mathematical
concepts and the
Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

present value tables present value

tables

4. apply U Evaluate D Evaluat

mathematical mathematical ing
concepts and tools in concepts and
computing for tools in
finance and computing for
investment problems finance and
investment
problems

5. explain the risk- K Illustrate the risk- U applyin

return trade-off return trade off g

6.Introduction to the definition, Identify the 1.compare and U Write the D creatin Reasoning Questioning
investment purpose, types of contrast the different different types of g and proof and Discussion
kinds, investments types of investment investment
advantages, particularly
and bank deposits,
disadvantages insurance, real
and the risks estate, hard
of investment assets, mutual
funds, and
stocks and
bonds 2.
indicate the
advantages
and
disadvantages

Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

of each type of
investment 3.
explain the
risks inherent
in each type of
investment

2. classify U Evaluate D Evaluat

investment according investment ing
to its type and according to its
features, and type and features,
advantages and and advantages
disadvantage and disadvantage

3. measure and list D Formulate ways D creatin

ways to minimize or to minimize or g
reduce investment reduce
risks in simple case investment risks
problems in simple case
problems

7. Managing the philosophy 1. identify 1.enumerate money K Apply money U applyin Brainst Communica Questioning
Personal Finance and practices money management management g orming/ tion and Discussion
in personal management philosophies philosophies Buzz
finance philosophy Session
(about
2. apply basic the
personal topic)
finance
principles and
practices in
earning,
spending,
Summer 2018 DepEd-PEAC’s In-Service Training for SHS for Teachers in Private Schools
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 Department of Education
REGION IX
Western Mindanao
A ur or a P ioneer s M emor ial C ollege
(FORMERLY: Cebuano Barracks Institute)
Bonifacio St. Pob. Aurora Zamboanga Del Sur
Tel. No. : (062) 331-2332

saving, and
investing
money

2. illustrate the U Analyze the U analyzi

money management money ng
cycle and gives management
examples of sound cycle and gives
practices in earning, examples of
spending, saving, sound practices
and investing money in earning,
spending, saving,
and investing
money

Abbreviations Used:
RBT- revised bloom’s taxonomy KUD- represents for knowing, understanding and doing
WW-written works
QA-quarterly assessment
PC-performance check
Note: pls. do not change the format to have uniformity among the different grade levels and specializations.

1Prepared By: JOAN MAE A. VILLEGAS

Signature over teacher’s name
Date Accomplished:_January 10,2020
Checked by:_LEONORA S. ORALES
DEPARTMENT HEAD/SUBJECT COORDINATOR

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