FRANCISCO P.

TOLENTINO NATIONAL Grade

School 10
HIGH SCHOOL Level
GRADE
S 11 TO Teacher
MRS. EMARILYN D. BAYOT Learning
TLE 10 – CHS NCII
12 Teacher III Area
LESSON September 19, 2019 COMPUTER
Teaching
PLAN 10:00 – 11:00 G10 Makatarungan NETWORKING
Dates 11:00 – 12:00 G10 Mapagtiis
Quarter
(CREATING CROSS
and Time 1:00 – 2:00 G10 Maagap 2
OVER CABLE WIRE)

Topic / Lesson Name: Cash Flow Statement (CFS)

A. Content Standard The learners demonstrate an understanding of the components and the
structure of a CFS that will help him/her in the preparation of the said financial
report.
B. Performance The learners shall be able to solve exercises and problems that require
Standards preparation of CFS.
C. Learning The learners...
Competencies  discuss the components and structures of a CFS (ABM_FABM12-If-10)
 prepare a CFS (ABM_FABM12-If-11)
Learning Materials Laptop, TV/MONITOR, hand-out
Resources Electronic sources

PROCEDURES
The teacher will:
1. Ask the learners if they can still remember the following terms:
a. Accrual
b. Depreciation
Reviewing previous lesson
2. Write learners’ answers on the board as they cite them even if there are
wrong answers and differentiate them one by one.
3. Ask the learners to give specific account titles for each of the terms above
and give examples of service businesses and merchandising businesses.
1. Prepare a Personal CFS:
a. Ask the learners to get a ¼ piece of paper (any paper will do if they
don’t have a ¼ sheet)
b. Ask them to write their monthly allowance (computed by daily
allowance x number of days in a month) and any liabilities that they got
from classmates, friends, family members
c. Ask them to write the amount they spend on food, transportation,
etc. (make it monthly to match their allowance)
d. Tell learners to deduct the amount they spend from the amount their
Presenting the lesson/
allowance
motivation
e. Associate allowance with inflows and spending with outflows
f. Tell learners that this is different from the SCI as the SCI will include
non-cash items (accruals, depreciation) while the CFS will only include
cash items
2. Discuss the importance of the SCI:
a. Reinforce the difference between accrued income/expense with cash
transactions
b. Tell the learners that a business can have a lot of cash even with a net
loss
Group Activity:
Activity Answering easy, medium and hard questions about the SCE
The groups will be given 15 minutes to do the activity.

Analysis The teacher will introduce the topic to be discussed which is the statement of
changes in Equity a PowerPoint will be used and during the discussion, the

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 teacher will:
1. Remind students to jot down notes on the topic to be discussed as guide to
help them remember each meaning, content, significance and steps.
2. Discuss the following topics;
a) Define the term Cash Flow Statement;
b) Provide a sample CFS to the learners (PowerPoint or acetate or hard
copy) as an overview.
c) Differentiate the Direct and Indirect Approach of the CFS
d) Point out different parts of the Cash Flow Statement
e) Statement of Cash Flow Statement in Service and in Merchandising
business.
The teacher will give; 2 quizzes

Application 1. Quiz on the basic info about CFS. This should include theory questions,
problem solving questions and preparation of CFS for service and in
merchandising business.
The students will be directed to exchange work with their seatmate for their
Evaluation
work to be checked.
Research and advance read about Analysis and Interpretation of
Agreement
Financial Statements 1.

Note: July 9, 2018 – no classes due to class suspension.

Prepared by: Checked by:

Mrs. Emarilyn D. Bayot Mrs. Beverly B. Gloria

Teacher II Principal I

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