FLEXIBLE INSTRUCTIONAL DELIVERY PLAN (FIDP)

GRADE: 12 ACCOUNTANCY BUSINESS AND MANAGEMENT SEMESTERS: FIRST

CORE SUBJECT TITLE: BUSINESS FINANCE NO. OF HOUR/SEMESTER: 80 HOURS
PREREQUISITE (IF NEEDED): ABM

Core Subject Description: This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the management of business enterprises. It covers the
basic framework and tools for financial analysis and financial planning and control, and introduces basic concepts and principles needed in making investment and financing decisions.
Introduction to investments and personal finance are also covered in the course. Using the dual-learning approach of theory and application, each chapter and module engages the learners to
explore all stages of the learning process from knowledge, analysis, evaluation, and application to preparation and development of financial plans and programs suited for a small business.
Culminating Performance Standard:
Sell sweet products using methodologies and strategies of finance
Power Standard: (Should be consistent with ALL ESSENTIAL TOPICS)
FIRST SEMESTER
PERFORMANC LEARNING COMPETENCIES HIGHEST ENABLING STRATEGY TO
E STANDARD HIGHEST THINKING SKILL TO USE IN DEVELOPING THE HIGHEST
ASSESS THINKING SKILLS TO ASSESS

CONTENT CONTENT MOST COMPLETE KUD MOST KUD FLEXIBLE

STANDARDS ESSENTIA CLAS ESSENTIAL CLA ASSESSMENT ENABLING FLEXIBLE LEARNING
L TOPICS SIFIC SSIF RBT ACTIVITIES (FAA) GENERAL STRATEGIES
ATIO ICAT PERFORMANCE STRATEGY (FLS)
N ION CHECK(S)
1.Introductio The learner s The 1. Define 1.explain the U U UNDERSTA Essay(role of Representa Discussion(Introductio
n to demonstrate nature Finance major role of 1.these, NDING financial tion n to Financial
Financial an 2.describe who financial definitions will management and Management)
and aims
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the role of v=uUPpE_R5IvI
of finance, management individuals EVALUATIN Quiz Representa
the activities Fundame within an involve financial G tion
Discussion(about the
of the ntals of organization 3. 2. distinguish U management U Presentation Using flow of funds within an
financial describe the a financial of business. Graphs
finance organization – through
manager, primary institution
and The and from the
and financial activities of the from financial
financial relationship of enterprise—and the
institutions financial instrument
role of the financial
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ent describe how market management
the financial https://www.youtube.
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the goal of the financial
organization 5. institutions also be tackled.
describe the and their Moreover, the Communic
role of financial correspondin different ation
institutions and g services
U individuals D APPLYING
market 4. compare
and contrast involved in
the varied financial will be
financial identified and
instruments their specific
5. explain the U roles will be D APPLYING
flow of funds
described. In
within an
organization addition ,
– through financial
and from the institutions will
enterprise— be discussed as
and the role well, and the
of the
discussion will
financial
manager include the
nature of their
operations and
the products
and services
2.Review of The process Financial Solve exercise 1.prepare U they offer. U APPLYING Board work Connection Problem-Based
Financial of preparing Stateme and problem financial s Learning
Additionally,
Statement statements nt that require statements
Preparation, as well as the financial financial
Analysis instruments
Analysis, methods or statement 2. define the
and tools of preparation, measuremen will be
Interpretatio analysis of analysis, and t levels, distinguished
n financial interpretation namely, from financial
statements, using liquidity,
market. Lastly
including horizontal and solvency,
 horizontal vertical stability, and ethical in
analysis, analyses and profitability finance will
vertical various 3. perform
also be given
analysis, and financial ratios vertical and
financial horizontal due
ratios to test analyses of importance
the level of financial
liquidity, statements of
solvency, a single
profitability, proprietorshi
and stability p
of the 4.compute,
business analyze, and
interpret
financial
ratios such
as current
ratio, working
capital, gross
profit ratio,
net profit
ratio,
receivable
turnover,
inventory
turnover,
debtto-
equity ratio,
and the like
3. Financial the financial Money,In Illustrate the 1.identify the U U Analyzing Board work Communic Problem-Based
Planning planning vestmen, financial steps in the ation Learning
Tools and process, planning financial (apply it in real life)
and New
Concepts including process planning
budget Trends in 2. prepare process
preparation, Finance budgets such
cash as projected 2. illustrate
management, collection, the formula
and working sales budget, and format
capital production for the
management budget, preparation
 income of budgets
projected and
statement of projected
comprehensiv financial
e income, statement
projected of
financial 3. explain
position, and tools in
projected cash managing
flow statement cash,
3. describe receivables,
concepts and and inventory
tools in
working capital
management
4.Sources the sources Sources 1. distinguish 1cite bank U D Evaluating Conduct an Reasoning Discussion w/ Group
and uses of and uses of and uses debt and and nonbank interviewed in bank and proof work
short- term short term equity institutions in and nonbank GO ONLINE
of Funds
and long- and long- financing the locality institution 1. Visit the web
term fund term funds , 2. identify the that would of the
and the bank and serve as
landbank of
requirements nonbank possible
, procedure , institutions in sources of the Philippines
obligation to the vicinity that funds for (http://www.l
creditor, and are possible business andbank.com)
reportorial sources of operation .
necessities funds, and 2. From the
enumerate 2. cite bank
home page,
their and nonbank
requirements institutions in click loans.
and process the locality Under loans,
for loan that would look for
application serve as ASENSO. A
possible ccess that link.
sources of
3. Briefly
funds for
business describe the
operation program. Then
answer the
following
 3. draw a a. Who are the
flow chart on eligible
the steps in
borrowers and
loan
application what are the
4.list down eligible
obligations of projects?
entrepreneur b. What are the
s to creditors purpose of the
5. identify
loan under
uses of funds
this program?
What is the
maximum
amount of a
loan?what are
the terms
available to
the borrowers
? Is it a
secured or
unsecured
loan?
5.Basic basic Risk Distinguish 1.calculate U D Applying Board work Connection Problem-Based
Long-term concepts of Analysis simple and future value s Learning
Financial risk and compound and present
Concepts return, and interest value of
the time 2. solve money
value of exercises and 2. compute
money problems in for the
computing for effective
time value of annual
money with the interest rate
aid of present 3. compute
and future loan
value tables amortization
3. prepare loan using
amortization mathematical
tables concepts and
 4. compute for the present
the net present value tables
value of a 4. apply
project with a mathematical
conventional concepts and
cash-flow tools in
pattern computing
5. describe the for finance
risk-return and
trade-off investment
problems
5. explain the
risk-return
trade-off
2ND QUARTER
6.Introductio the definition, Introducti Identify the 1.compare U 1.compare and U Evaluating Quiz Reas Questioning and
n to purpose, types of and contrast contrast the different oning Discussion
on to Case study
investment kinds, investments the different types of investment and
Capital
advantages, particularly types of Proof
and Markets bank deposits , investment
disadvantage and insurance, real 2. classify 2. classify investment
s and the investme estate , hard investment according to its type
risks of nts assets, mutual according to and features, and
investment funds, and its type and advantages and
stocks and features, and disadvantage
bonds 2. advantages
indicate the and
advantages disadvantage
and 3. measure 3. measure and list
disadvantages and list ways ways to minimize or
of each type of to minimize reduce investment
investment 3. or reduce risks in simple case
explain the investment problems
risks inherent risks in
in each type of simple case
investment problems
7. Managing the Personal 1. identify 1.enumerate U 1.enumerate money U Analizing Case study Com Questioning and
Personal philosophy money money management muni Discussion
Finance
Finance and practices management management philosophies catio
in personal philosophy philosophies n
 finance 2. apply basic 2. illustrate 2. illustrate the https://businessfinanc
personal the money money management eessentials.pressbooks
finance management cycle and gives
.com/chapter/chapter
principles and cycle and examples of sound
practices in gives practices in earning, -2-financial-
earning, examples of spending, saving, statement-analysis-2/
spending, sound and investing money
saving, and practices in
investing earning,
money spending,
saving, and
investing
money

Performance Task:
Sell sweet products using methodologies and strategies of finance

Goal: Apply the entire lesson in Finance like budgeting, proper handling of money.
Role: Seller
Audience: Students/Teachers/Customer
Purpose: To learn how to start and manage small business, proper handling of money.
Situation: You are selling sweet products inside your school.

Literal Transfer Task:

At the end of this the students can manage and start their own small business, know how the proper handling or budgeting money. And also they learn how to become a good finance manager.
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