School Capas High School
Daily Lesson Log Teacher Group 1
Date
Day 1
I. OBJECTIVES The learners will be able to:
1. Have an appreciation of
what the overall objective
of management should be.
2. Describe the goals of the
firm and explain why
maximizing the value of
the firm is an appropriate
goal for a business.
3. Identify factors that
influence the change in
market price.
The learners demonstrate an understanding of the definition of finance, the activities of the financial manager, and the financial institutions and
A. Content Standards
markets.
The learners will be able to define
B.Performance Standards
finance.
C.Learning Competencies/Objectives The learners shall be able to
Write the LC code for each explain the major role of financial
management and the different
individuals involved. (ABM_BF12-
IIIa-1)
Grade level 12
Learning Area Business Finance
Quarter 1st
Day 2 Day 3 Day 4
The learners will be able to The learners will be able to:
1. Understand the key 1. Prepare a diagram illustrating how the Financial System works.
positions in a corporate 2. Define Financial Markets, Financial Institutions and Financial
organization and identify Instruments.
the roles of each. Identify the types of Financial Markets, Financial Institutions and
2. Identify the primary Financial Instruments.
activities of the financial
manager.
3. Appreciate the functions of
a financial manager.
The learners will be able to:
a. Describe who are
responsible for financial
management within an
organization.
b. Describe the primary The learners will be able to describe the role of financial institutions and
activities of the financial markets.
manager.
c. Describe how the financial
manager helps in achieving
the goal of the
organization.
The learners shall be able to: The learners shall be able to:
1. Explain the major role of 1. Distinguish a financial institution from financial instrument and
financial management and financial market. (ABM_BF12-IIIa-2)
the different individuals 2. Enumerate the varied financial institutions and their
involved. (ABM_BF12-IIIa- corresponding services. (ABM_BF12-IIIa-3)
1) 3. Compare and contrast the varied financial instruments.
2. Explain the flow of funds (ABM_BF12-IIIa-4)

II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
B. Other Learning resources
IV. PROCEDURES
A. Reviewing previous lesson or
presenting the new lesson
Define finance
pages 1 – 9
Laptop, board notes
Finance in Everyday Life
Present a scenario in everyday life
(the life of a high school student).
Ask the learners how much
allowance they are given to and
how often do they receive it (daily,
weekly, etc.). Continue discussing
the activities done in a day from
getting to school, to attending flag
ceremony, classroom discussions,
lunch breaks, end of classes,
occasional meriendas or going out
with friends and playing computer
games, going back home and going
back out to a nearby store to buy
AutoLoad because they realized
that they can’t end the day without
texting their crush. Ask learners
how many have savings out of the
allowance they get from their
parents. End the story by
identifying the expenses they
incurred (i.e. tricycle fare, lunch,
merienda, computer games) and
letting them recognize the value of
within an organization –
through and from the
Explain the flow of funds within an organization – through and from the
enterprise—and the role of
enterprise—and the role of the financial manager. (ABM_BF12-IIIa-5)
the financial manager.
(ABM_BF12-IIIa-5)
Roles and Functions of Financial Types of Financial Markets, Financial Institutions and Financial
Manager Instruments.
pages 10 – 18 pages 19 - 27
Laptop, board notes Laptop, board notes
Discussion of Homework Savings and Shortages
Ask at least five learners to share in Recall from the previous discussions that one of the functions of a
class the result of their interview financial manager is financing and investing of funds. Pick a random
with a Chief Financial Officer (CFO) learner and present a scenario that during his/her management of
or Vice-President for Finance. money, some cash will unused. Ask him/her what he/she would do with
Write on the board the roles and that cash.
functions that the students
identified from their interview. • Ask your learners if they are going to save their money, where would
Take note of functions that are not they keep it.
roles of a Financial Manager but
are roles of other managerial
positions. Discuss that these
functions are done by people in
the company who are holding
other managerial positions. A
Financial Manager is part of a
management team whose ultimate
goal is to maximize shareholders
wealth.

B.Establishing a purpose for the lesson
C.Presenting examples/instances of the
new lesson.
D. Discussing new concepts and
practicing skills #1
savings and possibly investing at a
young age.
Finance decision is how the
learners manage their allowance
daily.
1. Finance as the science and
art of managing money.
2. Budgeting is the act of
estimating revenue (in the
form of their allowance)
and expenses over a period
of time (in this case, on a
daily basis).
3. Sources of funds
a. Ask from parents
b. Borrow from a friend
c. Fund raising activities
d. Pawnshops
e. 5/6
f. Banks
Ask the learners who among them
want to own their own business
(get a raise of hands). Ask them
what type of business organization
is owned by one person who
operates it for his or her own
profit.
Forms of business organizations:
1. Sole Proprietorship - A business
owned by one person and
operated for his or her own profit.
2. Partnership - A business owned
by two or more people and
operated for profit.
3. Corporation – An entity created
by law owned by shareholders.
Ask the learners if they recall how
they can be shareholders of a
corporation
 Corporations may either be
Explain the roles and functions of
financial manager.
Illustrate the Corporate
Organization (on page 11)
1. Shareholders
2. Board of Directors
3. President (CEO)
4. VP for Marketing
5. VP for Production
6. VP for Administration
Share the following quotes from
the Chief Financial Officers (CFOs)
of the respective corporations:
1. Unilever: “Finance plays a
critical role across every
aspect of our business. We
enable the business to turn
our ambition and strategy
into sustainable, consistent
and superior performance”
- Jean-Marc Huët
(Unilever)
2. Jollibee: “It’s very exciting
because you are not just
thinking of today but what
the company will need in
the future” - Ysmael V.
Baysa (Morales, 2013)
3. Globe Telecom:
“Yesterday’s solutions are
never adequate for the
Identify the types of financial markets, financial institutions, and financial
instruments.
Discuss and explain:
 Financial Markets – organized forums in which the suppliers and
users of various types of funds can make transactions directly
 Financial Institutions – intermediaries that channel the savings of
individuals, businesses, and governments into loans or
investments.
 Private Placements - the sale of a new security directly to an
investor or group of investors.
 Public Offering - The sale of either bonds or stocks to the general
public.
Financial Instruments – is a real or a virtual document representing a
legal agreement involving some sort-of monetary value. These can be
debt securities like corporate bonds or equity like shares of stock.
Identify common examples of Debt and Equity Instruments.
Debt Instruments generally have fixed returns due to fixed interest rates.
Examples:
•Treasury Bonds and Treasury Bills are issued by the Philippine
government. These bonds and bills have usually low interest rates and
have very low risk of default since the government assures that these will
be paid.
•Corporate Bonds are issued by publicly listed companies. These bonds
usually have higher interest rates than Treasury bonds.
Equity Instruments generally have varied returns based on the
performance of the issuing company.
Types of equity instruments: •Preferred Stock has priority over a
common stock in terms of claims over the assets of a company.
•Holders of Common Stock on the other hand are the real owners of the
company. If the company’s growth is spurring, the common stockholders
will benefit on the growth.

E.Discussing new concepts and
practicing skills #2
privately owned or publicly
owned.
Wealth Maximization – overall
objective of the shareholders.
Factors that influence market price
Controllable by Management
Uncontrollable External Factors
• profitability
• having a good liquidity and
reasonable leverage position
• dividends
• competent management which
affects the company’s operating
efficiency
• coming up with corporate plans
that improve the business
prospects of the company
Uncontrollable External Factors
• macroeconomic conditions
• political stability
• prospects of the industry where
the company operates
• general market sentiment
• flow of foreign funds invested in
the Philippine stock market
Discuss how each factor influences
market price
Profitability
• Profit is a measure of the
financial performance of a
future” - Albert De
Larrazabal (Klobucher,
2015)
4. SM Corporation: “Now, we
don’t go out because we
need funds. We go out
because it’s an
opportunity.” – Jose T. Sio
(Montealegre, 2015)
Let the learners reflect on the
quotes cited and mention how
critical and dynamic working in the
finance field is.
Functions of a Financial Manager
1. Financing – to determine
the appropriate capital
structure of the company
and to raise funds from
debt and equity.
2. Investing
1. Investing
• Short term
investments:
1. Plan for expected
excess in cash using
Financial Planning
tools such as
budgeting and
forecasting
2. Choose which type
of investment should it
invest in that would
secure the best profits
• Long term
investments: Prepare a
capital budgeting
analysis to determine if
the long term
investment will be
profitable
3. Operating
Primary Market - Financial market in which securities are initially issued;
the only market in which the issuer is directly involved in the transaction.
Public offering - The sale of either bonds or stocks to the general public.
Private placement - The sale of a new security directly to an investor or
group of investors.
Secondary market - Financial market in which preowned securities (those
that are not new issues) are traded.
Money market - A financial relationship created between suppliers and
users of short-term funds.
Capital market - A market that enables suppliers and users of long-term
funds to make transactions.
Financial Institutions
Identify examples of financial institutions:
Commercial Banks - Individuals deposit funds at commercial banks,
which use the deposited funds to provide commercial loans to firms and
personal loans to individuals, and purchase debt securities issued by
firms or government agencies.
Insurance Companies - Individuals purchase insurance (life, property and
casualty, and health) protection with insurance premiums.
Mutual Funds - Mutual funds are owned by investment companies which
enable small investors to enjoy the benefits of investing in a diversified
portfolio of securities purchased on their behalf by professional
investment managers. Pension Funds - Financial institutions that receive
payments from employees and invest the proceeds on their behalf.
Other financial institutions include pension funds like Government
Service Insurance System (GSIS) and Social Security System (SSS), unit
investment trust fund (UITF), investment banks, and credit unions,

F. Developing mastery
(Leads to Formative Assessment 3)
G. Finding practical applications of
concept and skills in daily living
H. Making generalizations and
abstractions about the lesson
company for a period of time.
(Income Statements and Cash Flow
Statements of companies A, B and
C on page 7).
Role of Financial Management
Ask the learners, given the factors
that influence market price, how
will the company ensure that such
B. Operating - determine among others.
objectives will be achieved?
how to finance working
 Financial management
capital accounts such as Role of Financial Managers
deals with decisions that
accounts receivable and  Financial managers make financing decisions that require funding
are supposed to maximize
inventories (short term vs. from investors in the financial markets.
the value of shareholders’
long term) Role of Financial Markets
wealth. These decisions
4. Dividend Policies  The financial markets provide a forum in which firms can issue
will ultimately affect the
Dividend Policies - These securities to obtain the funds that they need and in which
markets perception of the
determine when the investors can purchase securities to invest their funds.
company and influence the
company should declare Role of Investors
share price.
cash dividends. Investors provide the funds that are to be used by financial managers to
 The goal of financial
finance corporate growth
management is to
maximize the value of
shares of stocks.
 Managers of a corporation
are responsible for making
the decisions for the
company that would lead
towards shareholders’
wealth maximization
Financing decisions in their daily
allowance.
Finance is concerned with Financial manager has its vital roles Financial managers make financing decisions that require funding from
decisions about: and functions in the entire investors in the financial markets, financial institutions and financial
organizations. It emphasizes each instruments.
a. How much of their position is working for the interest
earnings they spend of the person above them
b. How much they save
or how much they
 need

c. How they invest their

savings

d. How they raise

additional funds they
need

Ask the learners the following:

Integration of Learning
1. Aside from the factors
Ask the learners the following:
mentioned during class,
1. Explain why shareholder
what other factors can
wealth maximization
influence the investor’s
I. Evaluating Learning should be the overriding Short Quiz on Financial Institutions, Markets, and Instrument on pages 27
perception on the
objective of management. – 32.
company’s performance
2. What other positions can
which would ultimately
you think of that are
affect share price?
related to financial
2. Why is the study of finance
management?
important to you?
Go to a businessman in your
locality. Ask who is in charge of the
finances of the business. Interview
J. Additional activities for application or the “Chief Financial Officer (“CFO”)
remediation or the Vice-President for Finance”
and ask them to report about their
roles and functions within the
organization.

V. REMARKS

VI. REFLECTION

A. No of learners who earned 80% in

the evaluation
B. No. learners who require additional
activities for remediation who scored
below 80%

C. Did the remedial lessons work? No.

of learners who have caught up with
the lesson

D. No. of learner 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/discovered which
I wish to share with other teachers?

Prepared by:

GROUP 1 Class D Members: Candy B. Cabatbat

Binero E. Dayao
Ma. Cristina C. Dominguez
Anne G. Dungca
Justine Allen M. Pineda
Raulito P. Ramos
Helen B. Tanglao