Business FinFance

Grade Level: Grade 12

Quarter Content Standards Performance Standards Most Essential Learning Duratio K to 12 Learning Delivery
competencies n CG Code Model/Platform
The learners demonstrate The learners are able to… (SHS ABM – Business Finance) TV Radio Both
an understanding of…
The learner…
Q3 the definition of 1. define Finance explain the major role of Week 1 ABM_BF
finance, the 2. describe who are responsible financial management and the to 2 12-IIIa-1 
activities of the for financial management different individuals involved
financial manager, within an organization distinguish a financial institution ABM_BF
and financial 3. describe the primary activities from financial instrument and 12-IIIa-2 
institutions and of the financial manager financial market
markets 4. describe how the financial explain the flow of funds within ABM_BF
manager helps in achieving the an organization – through and 12-IIIa-5
goal of the organization from the enterprise—and the 
5. describe the role of financial role of the financial manager
institutions and markets
the financial 1. illustrate the financial identify the steps in the financial Week 3 ABM_BF
planning process, planning process planning process to 4 12-IIIc- 
including budget 2. prepare budgets such as d-10
preparation, cash projected collection, sales budget, illustrate the formula and format ABM_BF
production budget, income
management, and for the preparation of budgets 12-IIIc-
working capital
projected statement of
and projected financial d-11

comprehensive income, projected of
management financial position, and projected statement
Quarter Content Standards Performance Standards Most Essential Learning Duratio K to 12 Learning Delivery
competencies n CG Code Model/Platform
The learners demonstrate The learners are able to… (SHS ABM – Business Finance) TV Radio Both
an understanding of…
The learner…
cash flow statement explain tools in managing cash, ABM_BF
3. describe concepts and tools in receivables, and inventory 12-IIIc- 
working capital management d-12
the sources and 1. distinguish debt and equity compare and contrast the loan Week 5 ABM_BF
uses of short-term financing requirements of the different 12-IIIe-f-
and long-term funds 2. identify the bank and nonbank banks and nonbank institutions 14
, and the institutions in the vicinity that are and cite these institutions in the
requirements , possible sources of funds, and locality
procedure , enumerate their requirements 
obligation to and process for loan application
creditor, and
reportorial
necessities
basic concepts of 1. distinguish simple and calculate future value and Week 6 ABM_BF
risk and return, and compound interest present value of money to 8 12-IIIg- 
the time value of 2. solve exercises and problems in h-18
money computing for time value of compute loan amortization using ABM_BF
money with the aid of present mathematical concepts and the 12-IIIg- 
and future value tables present value tables h-20
3. prepare loan amortization apply mathematical concepts ABM_BF
tables and tools in computing for 12-IIIg-
4. compute for the net present finance and investment h-21

value of a project with a problems
conventional cash-flow pattern explain the risk-return trade-off ABM_BF
5. describe the risk-return trade- 12-IIIg-
off h-22

Q4 the definition, 1. identify the types of compare and contrast the Week 1 ABM_BF
purpose, kinds, investments particularly bank different types of investments to 2 12-IVm- 
advantages, and deposits , insurance, real estate , n-23
disadvantages and hard assets, mutual funds, and measure and list ways to ABM_BF
the risks of stocks and bonds minimize or reduce investment 12-IVm-
investment 2. indicate the advantages and risks in simple case problems n-25
disadvantages of each type of 
investment
3. explain the risks inherent in
each type of investment
Quarter Content Standards Performance Standards Most Essential Learning Duratio K to 12 Learning Delivery
competencies n CG Code Model/Platform
The learners demonstrate The learners are able to… (SHS ABM – Business Finance) TV Radio Both
an understanding of…
The learner…
the philosophy and 1. identify money enumerate money management Week 3 ABM_BF
practices in personal management philosophy philosophies to 4 12-IVo- 
finance 2. apply basic personal finance p-26
principles and practices in earning, illustrate the money ABM_BF
spending, saving, and investing management cycle and gives 12-IVo-
money examples of sound practices in p-27 
earning, spending, saving, and
investing money