Format of this Lesson Plan is from DepEd Order No. 42, s.

2016

SENIOR HIGH SCHOOL Don Emilio Canonigo National Senior

School Grade Level Grade 12
High School
DAILY LESSON LOG Learning
Teacher Mrs. Mariz Añiro Business Finance
Area
SY: 2022 – 2023
Teaching Date
September 5-8,2022 (12:45-1:45) Quarter First Quarter
and Time
First Semester

I. OBJECTIVES
A. Content The learners demonstrate an understanding of the definition of finance, the activities of the financial manager, and financial
Standards institutions and markets.
B. Performance 1. define Finance
Standards 2. describe who are responsible for financial management within an organization
3. describe the primary activities of the financial manager
4. describe how the financial manager helps in achieving the goal of the organization
5. describe the role of financial institutions and markets
C. Learning
Competencies /
The learners:
Objectives
Explain the major role of financial management and the different individuals involved
Write the LC
code for each
Definition of finance and financial management Different individuals involve in financial management
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s
Guide Pages
2. Learner’s
Materials
Pages
3. Textbook Page 1-4
Pages
 4. Additional
Materials
from
Learning
Resource
(LR) portal
B. Other Learning Business finance module 1
Resource
IV. PROCEDURES
Elicit student generalizations on their own understanding The teacher will ask to student to write down the family’s
of the term BUSINESS FINANCE. responsibilities at home with regards to any financial transactions:
Father Money provider.
Mother
A. Reviewing Sister
previous lesson Me
of presenting
the new lesson. Guide Question:
1. Who provides money for the family?
2. Who budgeted the money?
3. What are your roles and responsibilities in helping your
family in terms of financial aspect?
The teacher will ask the students about how were the Ask the students regarding their previous learning about
student’s parents/guardians able to manage the needs of organizational structure.
their family?
B. Establishing a
Guide Questions: 1. What are the needs of your family
purpose for the
during the pandemic? How about the wants? 2. What are
lesson
the sources of income of your parents? 3. Did your
parents manage the resources they have? How can you
say so?
C. Presenting 1. Most of the families during the pandemic The teacher will as the students to create organizational chart.
examples / received assistance from the government as a help to
Instances of the affected areas. Assuming your family received an
new lesson amount of PhP 8,000. Based on the first activity we had,
using the same needs and wants and listed amounts.
 Answer the following questions:
1. How much is the total peso amount for needs? How
about for wants?
2. How much is the excess?
3. If you are to cross-out an item to cover the given
amount, what will you cross-out?
4. If you are to purchase all the items on the list
including the ones you crossed-out, how much cash Question:
would you need to support all the expenses? 1. Is organizational chart important to every
5. What other sources of cash you know? company/institution? Why?
2. Have you seen the school’s organizational structure? What
did you observe?
The teacher will elaborate more about the different individuals involved
D. Discussing new The teacher discusses the definition of business and in financial management.
concepts and finance.
practicing new
skills # 1

The teacher discusses roles and responsibilities of different

E. Discussing new
The teacher will elaborate more about financial individuals involved in financial management.
concepts and
management.
practicing new
skills #3
F. Developing Ask the students how businesses or corporations Ask the students about the important role of financial manager in
mastery ( Leads maximizes their wealth. the organization.
to Formative
Assessment 3)
G. Finding • The teacher will ask the students to read the • The teacher will ask the students to read the case study on
practical situation on the board and answer the question on a ½ the board and answer the question on a ½ sheet of paper.
applications of sheet of paper.
concepts and Company G is a company whose main operation is Saba
skills in daily Example Activity: Sticks production located in La Castellana, Negros Occidental. They
living. Fina, a Grade 12 ABM student bought 10 shares of have been in the business for 5 years now with good financial
Globe Telecom at PHP2,510 each on September 9, records and flow of cash. The company aims to sell their product
2019. This bring her investments to PHP25,100. across nearby provinces like Negros Oriental, Panay and Cebu in 5
 Questions: years. The company is also innovating their products for more
1. What happens to the value of her investment if variations and flavors. With this dream in mind, they wished to sell
the price goes up to PHP2,600 per share? shares of stocks to increase capitalization. They are also planning to
2. What happens to the value of her investment if it invest through the Philippine Stock Exchange to generate more
goes down to PHP2,300 per share? funds in the future.
At present, the company is facing some problems that
somewhat affects its operation. They are facing with the delivery of
goods due to the pandemic happening in the area. Production is
slowing down due to skeletal reporting of the employees; delivery is
also affected due to border closures and banana and other raw
materials are taking time to arrive. Prices of raw materials also tries
to increase that affects the product’s selling price. In spite of this
adversities, the management is visionary and determined to provide
high quality products and services to its loyal consumers.
1. What are the attributes of the company that contributes to
their maximization of wealth?
2. As a learner, would you invest to this company? Explain your
answer.
3. If you are the owner of Company G, how will you address
the problems at sight?
a. Finance is defined as the science and art of Finance plays a vital role in a business firm that cuts across
managing money. (Gitman & Zutter, 2012). It is also functional limitations. There are departments of an organization that
defined as the management of money and includes are needed for the company’s survival, like sales & marketing and
H. Making activities such as investing, borrowing, lending, manufacturing departments for example, these departments are
generalization budgeting, saving, and forecasting. crucial for the firm’s survival, but funds are needed in order for
and abstractions (https://corporatefinanceinstitute.com) them to function effectively and operate properly. Since finance
about the lesson b. Financial management deals with the decisions deals with the management of money, a finance manager must
that are supposed to maximize the value of shareholders’ communicate and interact with other managers to determine their
wealth. (Cayanan). The goal of financial management is respective goals and ways to achieve them.
to maximize the value of shares of stocks.
I. Evaluating Choose the letter of the correct answer. Write your answer on your
Learning The following multiple-choice items are for you to answer sheet.
answer. Choose the letter of the correct 1. Decision making process that involves planning, acquiring, and
answer and write your answers in your answer sheet. utilizing of funds that considers the risk-return trade-offs, to
1. The main aim of financial management is to increase maximize the owners’ or shareholder’s wealth.
_________. A. Finance C. Financial Management
a. sales revenue c. shareholders’ wealth B. Marketing D. Manufacturing
b. market share d. profit 2. Has the role to determine the total fund requirements of the firms;
2. Who is the one responsible in making investment, assets to be acquired and best patterns to finance the assets.
financial and dividend A. President/ CEO C. VP for Operations
policy-making decisions of the firm? B. Board of Directors D. VP for Finance
a. Creditors c. Employees 3. Formulate strategies and plans that deals with selling, promotion
b. Finance manager d. Supplier and distribution of the goods or product.
3. One right goal for managers is to _________. A. VP for Finance C. VP for Production
a. maximize their own remuneration and perks c. B. VP for Marketing D. VP for Administration
maximize shareholders’ wealth 4. Refers to short-term assets such as cash, accounts receivables,
b. improve working condition of employees d. increase inventories, and short-term liabilities such as accounts payable and
the market share short-term loans, that involves various activities related to the firm’s
4. Which is a part of top management of the company? inflow and outflow of cash.
a. Chief Executive Officer c. Creditors A. Working Capital C. Finance
b. Suppliers d. Vice President in Finance B. Cash flow D. Investment
5. Which is one of the ultimate goals of the finance 5. A finance decision that deals with resolving issues when
manager? financing purchases of goods such as determining a purchasing
a. Maximize market price of shares of stocks c. scheme of whether to pay in cash, purchase on credit or borrow in
Maximize profit short-term.
b. Maximize liabilities d. Maximize asset A. Operating Decisions C. Investment Decisions
6. Which of the following is part of financial decision B. Financing Decisions D. Dividend Policies
making? 6. Deals with identifying the optimal dividend distribution to be
a. financing decision c. investment decisions issued to owners, the rate of payments made, and profit retained for
b. dividend decisions d. all of the above the firm. A. Operating Decisions C. Investment
7. Which is concerned with allocating, raising, and Decisions
controlling of the funds of the firm? B. Financing Decisions D. Dividend Policies
a. finance c. financial management 7. Responsible for formulating strategies that will maximize the
b. budgeting d. accounting utilization of company’s productions facilities.
8. Which is an efficient allocation of funds to specific A. VP for Finance C. VP for Production
assets? B. VP for Marketing D. VP for Administration
a. financing c. dividends 8. Responsible for making decisions on how to fund long-term
b. assets d. investing investments and working capital that deals with its day-to-day
9. The finance manager is responsible in maximizing the operation.
value of the utility owned by A. VP for Finance C. VP for Production
 a. creditors c. board of directors B. VP for Marketing D. VP for Administration
b. investors d. banks 9. A larger discipline that deals with ways of raising and distributing
10. Which is a NOT a factor that influence market price? capital, use of money, and considers and evaluates the impact of risk
a. Profitability involved.
b. Competent management A. Financial Management C. Financial Manager
c. Political stability B. Finance D. Investment
d. Marketing strateg 10. Determination of the total amount of funds that a firm can
commit for investment.
A. Operating Decisions C. Investment Decisions
B. Financing Decisions D. Dividend Policies
Assignment: Read and understand the following
situation and answer it in your answer sheet.
Company D has been operating in La Castellana for 7
years now by selling coffee. It is consistently earning
profit and has a positive cash flow. It plans to expand its
operation to a nearby town since it has enough cash and
trying to venture out to new menus using coffee to add
variety to its offerings.
Company E is in the business for 10 years now. It is a
leading company in selling face masks. Due to the
current situation, they should increase the production to
J. Additional
meet current demand for the said product. The company
activities for
earns profit and has a positive cash flow but having
application or
problems with the tax regulation authority due to poor
remediation
management.
Company F is a company that is planning to invest for a
new business venture considering Company D and
Company E as a future investment.
Questions:
1. If you are the owner of Company F:
a. What factors will you consider in investing
with:
1. Company D?
2. Company E?
b. Which company would you
V. REMARKS:
VI. REFLECTION:
A. No of learners
who earned 80%
in the evaluation
B. No. of learners
who require
additional
activities for
remediation
C. Did the remedial
lessons work?
No,
D. No. of learners
who continue to
require
remediation
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
used/discover
which I wish to
share with other
 teachers?
For improvement, enhancement and/ or clarification of any DepEd material used, kindly submit feedback to [email protected]

Prepared by:
PATRICIO M. MANUNDAN
School Head / Social Science Major
Quality Assured:

DEBORAH D. GONZAGA
EPSvr in Social Studies

Recommending Approval:
GENDA P. DE GRACIA, Ed. D.
Curriculum Implementation Division Chief

Approved:

ROSALIE M. PASAOL EdD, CESO V

Schools Division Superintendent

DIVISION
LECTURE DEMONSTRATION
 LESSON PLAN
(INTRODUCTION TO THE PHILOSOPHY OF
THE HUMAN PERSON)

Prepared by:

PATRICIO M. MANUNDAN
School Head / Social Science Major