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A. Content Standard The financial planning process, including The financial planning process, including The financial planning process,
budget preparation, cash management, budget preparation, cash management, including budget preparation, cash
and working capital management and working capital management management, and working capital
management
B. Performance Standard Illustrate the financial planning process Illustrate the financial planning process Illustrate the financial planning process
C. Learning Identify the steps in the financial Identify the steps in the financial Identify the steps in the financial
Competency/Objectives planning process ABM_BF12-IIIc-d-10 planning process ABM_BF12-IIIc-d-10 planning process ABM_BF12-IIIc-d-
Write the LC code for each. 10
II. CONTENT
Financial Planning Tools and Concepts Financial Planning Tools and Concepts Financial Planning Tools and Concepts
IV.LEARNING RESOURCES
1. Teacher’s Guide pages Teacher’s Guide pp. 120-133 Teacher’s Guide pp. 120-133 Teacher’s Guide pp. 120-133
2. Learner’s Materials pages Learner’s Guide pp. 135-138 Learner’s Guide pp. 135-138 Learner’s Guide pp. 135-138
3. Textbook pages
4. Additional Materials from Cartolina,marke, pencil, crayons, colored
Learning Resource papers, bond papers…
(LR)portal
A. Other Learning Resource
V. PROCEDURES
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A. Reviewing previous lesson or Review debt to- equity ratio Ask the learners about financial planning Ask the learners to identify what are the
presenting the new lesson steps they did in planning for their
event.
B. Establishing a purpose for the Ask the learners how they see The teacher will have an activity for the Presentation of the Financial Planning
lesson themselves five years from now. Write whole day connecting to the lesson - Process.
the answers on the board and tally Event Planning
repeating answers
C. Presenting examples/Instances of Reveal that their answers are the long- At the end of this activity, they will be Continue discussing the planning
the new lesson term goals that they plan to achieve in able to: • Organize a small classroom process as:
the future. event given the limited time and 1. Set goals or objectives.
resources in the class. • Perform the 2. Identify Resources
functions of planning and implementing 3. Identify goal-related tasks
plans under a controlled set up. • 4. Establish responsibility
Evaluate result of event based on a centers for accountability and
predetermined criteria..(Good for 50 timeline.
minutes as prescribed in Teacher’s 5. Establish the evaluation
Guide) system for monitoring and
controlling
6. Determine contingency plans
D. Discussing new concepts and Proceed to defining Planning is an
practicing new skills # 1 important aspect of the firm’s operations
because it provides road maps for
guiding, coordinating, and controlling the
firm’s actions to achieve its objectives
and Management planning is about
setting the goals of the organization and
identifying ways on how to achieve them
E. Discussing new concepts and Presentation of relevant vocabulary
practicing new skills # 2 Financial Planning is applied in both
public and business finance. All entities
undertake financial planning as an
inherent activity for their existence and
survival. There are two phases of
financial planning. Financial planning
starts with long term plans which would
then translate to short term plans. The
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teacher will also define long term and
short term planning.
F. Developing mastery 1.Integration of learning.
(leads to Formative Assessment) - Retell briefly the steps in Planning.
- What is the difference between long
term and short-term goals?
2. Homework
Assign the students to read about
budgeting and projected financial
statements. Refer to the following
references: - Business Finance
(Cayanan and Borja): Chapter 3 -
Principles of Managerial Finance
(Gitman and Zutter): Chapter 4
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VI. REFLECTION
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