GERONA CATHOLIC SCHOOL

POLACION 1, GERONA, TARLAC

TEACHING GUIDE IN BUSINESS FINANCE
SECOND SEMESTER - A.Y. 2019-2020

TOPIC INTRODUCTION TO FINANCIAL MANAGEMENT

CONTENT STNDARD The learners demonstrate an understanding of the definition of finance, the activities of the financial manager, and financial
institutions and markets.
PERFORMANCE STANDARD Define finance
Describe who are responsible for financial management within an organization.
Describe the primary activities of financial manager.
Describe the role of financial institutions and markets.
LEARNING COMPITENCIES Explain the major role of financial management and the different individuals involve.
(MINIMUM) Distinguish a financial institution from financial instrument and financial market.
Enumerate the varied financial institutions and their corresponding services.
Compare and contrast the varied financial instruments.
Explain the flow of funds within in organization- through and form the enterprise- and the role of the financial manager.
DETAILED LEARNING Illustrate the major role of financial management and the different individuals involve.
COMPITENCIES Evaluate financial institution from financial instrument and financial market.
(BEYOND MINIMUM) Illustrate the varied financial institutions and their corresponding services.
Evaluate the varied financial instruments.
Analyze the flow of funds within in organization- through and form the enterprise- and the role of the financial manager.
TIME FRAME 4 DAYS (November 4- 7, 2019)
MATERIALS Library (video presentation)
REFERENCE Business Finance by Arthur S. Cayanan and Daniel Vincent Borja (First Edition)
OUTLINE: 1. Subject introduction itself.
1. Introduction 2. Ten years from now, how much will be your total money?
2. Motivation 3. Discuss Measurement of Shareholder’s Wealth, Factors that Influences Market Price, and Role of Financial Management.
3. Instruction 4. Oral Brainstormnig: Give Recommendations of the business that are considered approaching to bankruptcy.
4. Activity
5. Enrichment 5. Aside from the factors mentioned during class, what other factors can influence the investor’s perception on the company’s
6. Evaluation performance which would ultimately affect share price? Why is the study of finance important to you?
PROCEDURE:
INTRODUCTION The teacher will present a video presentation about the introduction of the subject itself.
 MOTIVATION The teacher ask the students “Ten years from now, how much will be your total money?”
INSTRUCTION Discuss Measurement of Shareholder’s Wealth, Factors that Influences Market Price, and Role of Financial Management.
ACTIVITY Oral Brainstormnig: Give Recommendations of the business that are considered approaching to bankruptcy.
ENRICHMENT Aside from the factors mentioned during class, what other factors can influence the investor’s perception on the company’s
performance which would ultimately affect share price? Why is the study of finance important to you?
EVALUATION Quiz about Introduction to Financial Management

TOPIC REVIEW OF FINANCIAL STATEMENT PREPARATION, ANALYSIS, AND INTERPRETATION

CONTENT STNDARD The learners demonstrate an understanding of the process of preparing financial statements as well as the methods of tools of
analysis of financial statements including horizontal analysis, vertical analysis, and financial ratios to test the level of liquidity,
solvency, profitability, and stability of the business.
PERFORMANCE STANDARD Solve exercise and problem that require financial statement preparation, analysis, and interpretation using horizontal and vertical
analyses and various financial ratios.

LEARNING COMPITENCIES Prepare financial statements

(MINIMUM) Define the measurement levels, namely, liquidity, solvency, and probability.
Perform vertical and horizontal analyses of financial statements of a single proprietorship.
Compute, analyze, and interpret financial ratios such as current ratio, working capital, gross profit ratio, net profit ratio,
receivable turnover, inventory turnover, debt to equality ratio, and the like.

DETAILED LEARNING Make financial statements.

COMPITENCIES Identify the measurement levels, namely, liquidity, solvency, and probability.
(BEYOND MINIMUM) Make a vertical and horizontal analyses of financial statements of a single proprietorship.
Perform financial ratios such as current ratio, working capital, gross profit ratio, net profit ratio, receivable turnover, inventory
turnover, debt to equality ratio, and the like.
TIME FRAME 10 DAYS (November 11- 15, 18- 22, 2019)
MATERIALS Library (PowerPoint Presentation)
REFERENCE Business Finance by Arthur S. Cayanan and Daniel Vincent Borja (First Edition)
OUTLINE:
Introduction Introduce the financial statements and computations.
Motivation Ask students question about the issue of pork barrel scam.
 Instruction Discuss Accounting Equation, T- account Analysis, Nominal Accounts, Accounting Cycle, and Basic Financial Statements.
Activity Create Basic Financial Statements about the funds in school in every program. Ask first permission to the principal and cashier
to study the different financial statements.
Enrichment Provide analysis of every financial statement.
Evaluation Present the financial statement in the class for verification of school funds.
PROCEDURE:
INTRODUCTION Introduce the financial statements and computations.
MOTIVATION Ask students question about the issue of pork barrel scam.
INSTRUCTION Discuss Accounting Equation, T- account Analysis, Nominal Accounts, Accounting Cycle, and Basic Financial Statements.
ACTIVITY Create Basic Financial Statements about the funds in school in every program. Ask first permission to the principal and cashier
to study the different financial statements.
ENRICHMENT Provide analysis of every financial statement.
EVALUATION Present the financial statement in the class for verification of school funds.

TOPIC FINANCIAL PLANNING TOOLS AND CONCEPTS

CONTENT STNDARD The learners demonstrate an understanding of the financial planning process, including budget preparation, cash management,
and working capital management.
PERFORMANCE STANDARD The learners are able to:
1. Illustrate the financial planning process.
2. Prepare budgets such as projected collection, sales budget, production budget, income projected statement of comprehensive
income, projected of financial position, and projected cash flow statement.
Describe concepts and tools in working capital management.
LEARNING COMPITENCIES Identify the steps in the financial planning process.
(MINIMUM) Illustrate the formula and format for the formula and format for the preparation of budgets and projected financial statement
Explain tools in managing cash, receivables, and inventory.
DETAILED LEARNING Demonstrate the steps in the financial planning process.
COMPITENCIES Analyze the formula and format for the formula and format for the preparation of budgets and projected financial statement.
(BEYOND MINIMUM) Illustrate tools in managing cash, receivables, and inventory.
TIME FRAME 7 DAYS (November 27- 29, December 2- 5, 2019)
MATERIALS Library (PowerPoint Presentation)
REFERENCE Business Finance by Arthur S. Cayanan and Daniel Vincent Borja (First Edition)
OUTLINE:
Introduction Introduce the financial planning process.
Motivation What business do you like when you do the financial planning?
Instruction Discuss Financial Planning, Budgeting, and Tools in Managing Cash, Receivables, and Inventory.
Activity Create Financial Plan for your soon to be future business.
Enrichment What should the management do if the actual performance of the company fell short of the plans as early as in
the first quarter?
Evaluation Present the financial plans in the class and observe if there are some corrections to change.
PROCEDURE:
INTRODUCTION Introduce the financial planning process.
MOTIVATION What business do you like when you do the financial planning?
INSTRUCTION Discuss Financial Planning, Budgeting, and Tools in Managing Cash, Receivables, and Inventory.
ACTIVITY Create Financial Plan for your soon to be future business.
ENRICHMENT What should the management do if the actual performance of the company fell short of the plans as early as in
the first quarter?
EVALUATION Present the financial plans in the class and observe if there are some corrections to change.

TOPIC SOURCES AND USES OF SHORT- TERM AND LONG- TERM FUND
CONTENT STNDARD The learners demonstrate an understanding of the sources and uses of short- term and long- term fund, and the requirements,
procedure, obligation to creditor, and reportorial necessities.
PERFORMANCE STANDARD The learners are able to:
Solve exercise and problem that require financial statement preparation, analysis, and interpretation using horizontal and vertical
analyses and various financial ratios.

LEARNING COMPITENCIES Cite bank and nonbank institutions in the locality that would serve as possible sources of funds for business operation.
(MINIMUM) Compare and contrast the loan requirement of the different bank and nonbank institutions.
Draw a flow chart on the steps in loan application.
List down obligations of entrepreneurs to creditors.
Identify uses of funds.
DETAILED LEARNING Distinguish bank and nonbank institutions in the locality that would serve as possible sources of funds for business operation.
COMPITENCIES Compare and contrast the loan requirement of the different bank and nonbank institutions.
(BEYOND MINIMUM) Formulate a flow chart on the steps in loan application.
Illustrate obligations of entrepreneurs to creditors.
Distinguish uses of funds
TIME FRAME 5 DAYS (January 13- 17, 2020)
MATERIALS Library (PowerPoint Presentation)
REFERENCE Business Finance by Arthur S. Cayanan and Daniel Vincent Borja (First Edition)
OUTLINE:
Introduction Introduce Bank and Nonbank Institutions.
Motivation How much is the highest money that you borrowed to somebody?
Instruction Discuss Requirements in Applying Loans in Bank and Nonbank Institutions.
Activity Use Venn Diagram to differentiate the annual interests in different bank and nonbank institutions.
Enrichment Ask a representative of any of the two institution about the requirements of applying a loan.
Evaluation Present the different requirements of applying a loan.
PROCEDURE:
INTRODUCTION Introduce Bank and Nonbank Institutions.
MOTIVATION How much is the highest money that you borrowed to somebody?
INSTRUCTION Discuss Requirements in Applying Loans in Bank and Nonbank Institutions.
ACTIVITY Use Venn Diagram to differentiate the annual interests in different bank and nonbank institutions.
ENRICHMENT What should the management do if the actual performance of the company fell short of the plans as early as in
Ask a representative of any of the two institution about the requirements of applying a loan.
EVALUATION Present the different requirements of applying a loan..

TOPIC BASIC LONG- TERM FINANCIAL CONCEPTS

CONTENT STNDARD The learners demonstrate an understanding of the basic concepts of risk and return, and the time value of money.
PERFORMANCE STANDARD The learners are able to:
1. Distinguish simple and compound interest.
2. Solve exercises and problems in computing for time value of money with the aid of present and future value tables.
3. Prepare loan amortization tables.
4. Compute for the net present value of a project with a conventional cash- flow pattern.
LEARNING COMPITENCIES Calculate future value and present value of money.
(MINIMUM) Compute for the effective annual interest rate.
Compute loan amortization using mathematical concepts and the present value tables.
Apply mathematical concepts and tools in computing for finance and investment problems.
Explain the risk- return trade- off.
DETAILED LEARNING Formulate future value and present value of money.
COMPITENCIES Make effective annual interest rate.
(BEYOND MINIMUM) Create loan amortization using mathematical concepts and the present value tables.
Evaluate mathematical concepts and tools in computing for finance and investment problems.
Illustrate the risk- return trade- off.
TIME FRAME 5 DAYS (January 20- 24, 2020)
MATERIALS Library (PowerPoint Presentation)
REFERENCE Business Finance by Arthur S. Cayanan and Daniel Vincent Borja (First Edition)
OUTLINE:
Introduction Introduce Different Faces of Money
Motivation In the song “ Mukhang Pera” by The Youth, state the possibilities of having and NOT having money.
Instruction Discuss Future Value of Money, Annual Interest Rate, Loan Amortization, and Investment Problems.
Activity Create a contract of the interest rate in loans.
Enrichment Ask a representative of any of the two institution about the interest rate in loaning.
Evaluation Present the different interest rates of a loan in different bank and nonbank institutions.
PROCEDURE:
INTRODUCTION Introduce Different Faces of Money
MOTIVATION In the song “ Mukhang Pera” by The Youth, state the possibilities of having and NOT having money.
INSTRUCTION Discuss Future Value of Money, Annual Interest Rate, Loan Amortization, and Investment Problems.
ACTIVITY Create a contract of the interest rate in loans.
ENRICHMENT What should the management do if the actual performance of the company fell short of the plans as early as in
Ask a representative of any of the two institution about the interest rate in loaning.
EVALUATION Present the different interest rates of a loan in different bank and nonbank institutions.

TOPIC INTRODUCTION TO INVESTMENT

CONTENT STNDARD The learners demonstrate an understanding of the definition, purpose, kinds, advantages, and disadvantages and the risks of
investment.
PERFORMANCE STANDARD The learners are able to:
1. Identify the types of investments particularly bank deposits, insurance, real estate, hard assets, mutual funds and stocks.
2. Indicate the disadvantages and disadvantages of each type of investment.
3. Explain the risks inherit in each type of investment.
LEARNING COMPITENCIES Compare and contrast the different types of investment.
(MINIMUM) Classify investment according to its type and advantages and disadvantage.
Measure and list ways to minimize or reduce investment risks in simple case problems.
DETAILED LEARNING Write the different types of investment.
COMPITENCIES Evaluate investment according to its type and advantages and disadvantage.
(BEYOND MINIMUM) Formulate ways to minimize or reduce investment risks in simple case problems.
TIME FRAME 8 DAYS (January 28-29, February 4-6, 11- 13, 2020)
MATERIALS Library (PowerPoint Presentation)
REFERENCE Business Finance by Arthur S. Cayanan and Daniel Vincent Borja (First Edition)
OUTLINE:
Introduction Introduce Different Commercial Advertisements in Investment.
Motivation What is your “Sana All” in terms of money?
Instruction Discuss Different Types of Investment with Advantages and Disadvantages, and the Risks in Investment
Activity Watch a news about different successful investments.
Enrichment SCAM ALERT!!!: What are the possible causes of investment scams.
Evaluation If you want to invest about your business, what will you do to avoid the scams?
PROCEDURE:
INTRODUCTION Introduce Different Commercial Advertisements in Investment.
MOTIVATION What is your “Sana All” in terms of money?
INSTRUCTION Discuss Different Types of Investment with Advantages and Disadvantages, and the Risks in Investment

ACTIVITY Watch a news about different successful investments.

ENRICHMENT SCAM ALERT!!!: What are the possible causes of investment scams.
EVALUATION If you want to invest about your business, what will you do to avoid the scams?
TOPIC MANAGING PERSONAL FINANCE
CONTENT STNDARD The learners demonstrate an understanding of the philosophy and practices in personal finance.
PERFORMANCE STANDARD The learners are able to:
1. Identify money management philosophy
2. Apply basic personal finance principles and practices in earning, spending, saving, and investing money.

LEARNING COMPITENCIES Enumerate money management philosophies.

(MINIMUM) Illustrate the money management cycle and gives examples of sound practices in earning, spending, saving, and investing
money.
DETAILED LEARNING Apply money management philosophies.
COMPITENCIES Analyze the money management cycle and gives examples of sound practices in earning, spending, saving, and investing
(BEYOND MINIMUM) money.
TIME FRAME 5 DAYS (February 18- 20, 25- 27, 2020)
MATERIALS Library (PowerPoint Presentation)
REFERENCE Business Finance by Arthur S. Cayanan and Daniel Vincent Borja (First Edition)
OUTLINE:
Introduction Introduce Different Successful Business of Today.
Motivation What will you do in your own business to make it successful?
Instruction Discuss Different Money Philosophies and Money Management Cycle
Activity Make a checklist of your daily allowance with expenses and remaining money
Enrichment List all the things that you need and you want.
Evaluation Make an analysis of the checklist that you did.
PROCEDURE:
INTRODUCTION Introduce Different Successful Business of Today.
MOTIVATION What will you do in your own business to make it successful?
INSTRUCTION Discuss Different Money Philosophies and Money Management Cycle
ACTIVITY Make a checklist of your daily allowance with expenses and remaining money
ENRICHMENT List all the things that you need and you want.
 EVALUATION Make an analysis of the checklist that you did.

Prepared by: Joshua Jonathan A. Jacinto

Subject Teacher

Noted by: Sr. Cresencia R. Sanchez, OP

School Principal