Classroom Instruction Delivery Alignment Map

Grade: 12 Semester: 2nd

Core Subject: Business Finance No. of Hours/Semester: 80 hours/ Semester

Prerequisite (if needed): _____

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.
Culminating Performance Standard: The learners will be able to perform selling products using the methodologies and strategies of finance.

Power Standard: (Should be consistent with ALL ESSENTIAL TOPICS)

First quarter
Highest Enabling
Strategy to Use in
Performance Standards Learning Competencies Highest Thinking Skill to Assess Developing the
Highest Thinking
Skill to Assess
Content
Content Assessment Technique Teachi
Standards
RBT ng
KUD KUD Enabling
Minimum Beyond Beyond Level Strateg
Minimum Classifica Classifica General
Minimum Minimum WW QA PC y
tion tion Strategy

1.Introduction The learners The learners are able The 1.explain the K Illustrate the U Applying Essay Present Represent Discuss
to Financial demonstrate an to: learners major role of major role of ation ation ion
Management understanding of 1.define finance will financial financial using
the definition of 2.describe who are perform management and management graphic
finance, the responsible for selling the different and the s
activities of the financial management products individuals different
financial within an organization using the involve individuals
manager, and 3.describe the primary methodolo involve
financial activities of the gies and 2. distinguish a U Evaluate D Evaluatin Quiz representa discussi
institutions and financial manager strategies financial financial g tion on
markets 4.describe how of finance institution from institution
financial manager financial from financial
helps in achieving the instrument and instrument and
goal of the financial market financial
organization market
5.describe the role of
financial institutions
and markets 3. enumerate the K Illustrate the U Applying
varied financial varied
institutions and financial
their institutions and
corresponding their
services corresponding
services

4. compare and U Evaluate the D Evaluatin essay Oral communic discussi

contrast the varied g recita ation on
varied financial financial tion
instruments instruments

5. explain the K Analyze the U Analyzing quiz

flow of funds flow of funds
within an within an
organization – organization –
through and from through and
the enterprise— from the
and the role of the enterprise—
financial manager and the role of
the financial
manager
2.Review of The process of Solve exercise and 1.prepare U Make financial D Creating quiz Board connectio Proble
Financial preparing problem that require financial statements work n m
Statement financial financial statement statements based
Preparation, statements as well preparation, analysis, learnin
Analysis, and as the methods of and interpretation g
Interpretation tools of analysis using horizontal and
of financial vertical analyses and
statements, various financial ratios
including
horizontal
analysis, vertical
analysis, and
financial ratios to
test the level of
liquidity,
solvency,
profitability, and
stability of the
business

2. define the K Identify the U analyzing

measurement measurement
levels, namely, levels, namely;
liquidity, liquidity,
solvency, solvency,
stability, and stability, and
profitability profitability
 3. perform D Make a D Creating
vertical and vertical and
horizontal horizontal
analyses of analyses of
financial financial
statements of a statements of a
single single
proprietorship proprietorship
4.compute, U Perform D Creating
analyze, and financial ratios
interpret financial such as current
ratios such as ratio, working
current ratio, capital, gross
working capital, profit ratio,
gross profit ratio, receivable,
net profit ratio, turnover,
receivable inventory debt
turnover, to- equity
inventory ratio, and the
turnover, debt to- like
equity ratio, and
the like
3. Financial the financial 1.Illustrate the 1.identify the K Demonstrate U Applying quiz Board communic Proble
Planning planning process, financial planning steps in the the steps in work ation m
Tools and including budget process financial planning financial based
Concepts preparation, cash process planning learnin
management, and 2. prepare budgets such process g
working capital as projected collection, 2. illustrate the U Analyze the U Analyzing
management sales budget, formula and formula and
production budget, format for the format for the
income projected preparation of preparation of
statement of budgets and budgets and
comprehensive projected projected
income, projected of financial financial
financial position, and statement statement
projected cash flow
statement
3. describe concepts
and tools in working
capital management
 3. explain tools in K Illustrate tools U applying
managing cash, in managing
receivables, and cash,
inventory receivables
and inventory
4.Sources and the sources and 1. distinguish debt and 1cite bank and K Distinguish U analyzing Conduc Group Discuss
uses of short- uses of short term equity financing nonbank bank and t an work ion
term and and long-term institutions in the nonbank intervie w/grou
long-term fund, and the 2. identify the bank and locality that institutions in w to a p work
fund requirements, nonbank institutions in would serve as the locality bank
procedure, the vicinity that are possible sources that would and
obligation to possible sources of of funds for serve as nonban
creditor, and funds, and enumerate business possible k
reportorial their requirements and operation sources of instituti
necessities process for loan funds for on
application business
operation

2. compare and U Evaluate the D Evaluatin

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

3. draw a flow D Formulate a D creating

chart on the steps flow chart on
in loan the steps in
application loan
application
4.list down K Illustrate U applying
obligations of obligations of
entrepreneurs to entrepreneurs
creditors to creditors

5.identify uses of U Distinguish U analyzing

funds uses of funds
5.Basic Long- basic concepts of 1. Distinguish simple 1.calculate future U Formulate D creating quiz Board connectio Proble
term risk and return, and compound interest value and present future value work ns m
Financial and the time value value of money and present based
Concepts of money 2. solve exercises and value of learnin
problems in computing money g
for time value of
money with the aid of
present and future 2. compute for the D Make effective D creating
value tables effective annual annual interest
interest rate rate
3. prepare loan
amortization tables 3. compute loan U Create loan D creating
amortization amortization
4. compute for the net using using
present value of a mathematical mathematical
project with a concepts and the concepts and
conventional cash-flow present value the present
pattern tables value tables

5. describe the risk- 4. apply U Evaluate D Evaluatin

return trade-off mathematical mathematical g
concepts and concepts and
tools in tools in
computing for computing for
finance and finance and
investment investment
problems problems

5. explain the K Illustrate the U applying

risk-return trade- risk-return
off trade off
6.Introduction the definition, Identify the types of 1.compare and U Write the D creating Reasoning Question
to investment purpose, kinds, investments contrast the different types and proof ing and
advantages, and particularly bank different types of of investment Discussi
disadvantages and deposits, insurance, investment on
the risks of real estate, hard assets,
investment mutual funds, and
stocks and bonds 2.
indicate the advantages
and disadvantages of 2. classify U Evaluate D Evaluatin
each type of investment investment g
investment 3. explain according to its according to
the risks inherent in type and features, its type and
each type of and advantages features, and
investment and disadvantage advantages and
disadvantage

3. measure and D Formulate D creating

list ways to ways to
minimize or minimize or
reduce investment reduce
risks in simple investment
case problems risks in simple
case problems
7. Managing the philosophy 1. identify money 1.enumerate K Apply money U applying Brainst Communi Question
Personal and practices in management money management orming cation ing and
Finance personal finance philosophy management philosophies /Buzz Discussi
2. apply basic personal philosophies Session on
finance principles and (about
practices in earning, the
spending, saving, and topic)
investing money
 2. illustrate the U Analyze the U analyzing
money money
management management
cycle and gives cycle and
examples of gives examples
sound practices in of sound
earning, practices in
spending, saving, earning,
and investing spending,
money saving, and
investing
money

Performance Task:
Perform selling sweet products using methodologies and strategies of finance

Literal Transfer Task: At the end of this the students can manage and start their own small business, know how the proper handling or budgeting money. And also, they learn how to become a good finance manager.