SAMAR COLLEGES, INC.

Mabini Avenue, Catbalogan City

Basic Education Department
SENIOR HIGH SCHOOL
S.Y 2020-2021
1ST Semester

Daily Lesson Plan in Fundamentals of Accountancy, Business and Management

SCHEDULE December 10, 2020

TUESDAY AND THURSDAY
10:45-11:45AM ABM12- CHONDRODITE
9:45-10:45AM ABM12- CHYRSOBERYL

I. OBJECTIVES
A. Content Standards
 The learners demonstrate an understanding of the methods or tools of
analysis of financial statements to include horizontal analysis and vertical
analysis.
B. Performance Standards
 Solve exercises and problems that require computation and interpretation
using horizontal analysis and vertical analysis.
C. Learning Competencies
 Perform vertical and horizontal analyses of financial statements of a single
proprietorship. (ABM_FABM12-Ig-h-13).
II. CONTENT
Subject Matter
 Analysis and Interpretation of Financial Statements 1
III. LEARNING RESOURCES
A. References
1.Teacher’s Guide Pages: 61-67
IV.PROCEDURES
A. Review Previous Lessons
 Call someone to do a recapitulation about Cash Flow Statements
B. Establishing purpose for the Lesson
 The learners will submit a horizontal and vertical analysis evaluation of sample
company.
C. Discussing new concepts and practicing new skills #1
 Financial statement (FS) analysis
 Horizontal analysis
 Vertical analysis
 Financial ratios
 D. EVALUATING LEARNING
Choose the letter of the correct answer.
1. Horizontal analysis of 2014 Merdana’s balance sheet would report
a. Cash as 9.50% of total assets.
b. 17% increase in Prepaid Expenses.
c. 19% increase in Cash.
d. All of the above
2. Vertical analysis of 2014 Merdana’s balance sheet would report
a. Cash as 9.50% of total assets.
b. 17% increase in Prepaid Expenses.
c. 19% increase in Cash.
d. All of the above
3. A common-size income statement for Merdana would report (amounts rounded)
a. Net income of 19%.
b. Sales of 100%.
c. Cost of sales at 34%.
d. All of the above
4. A common-size balance sheet for Merdana would report (amounts rounded)
a. Current liabilities as 28% of total assets.
b. Owner’s capital is 53% of total liabilities and equity
c. Receivables is 7% of total liabilities and equity
d. All of the above
5. Trend analysis will show which of the following?
a. 15% increase in Current Liabilities.
b. 33% increase in Owner’s Capital.
c. 19% increase in Long Term Liabilities
d. All of the above

V.REMARKS

VI. REFLECTION

PREPARED BY:

ROJANE L. ALCANTARA