School KAKAWATE NATIONAL HIGH Grade Level 12

GRADE 12 SCHOOL
SEMI- Teacher Marycon F. Lamigo Learning Area Business
DETAILED Finance
LESSON Teaching April 30, 2021 Quarter First
PLAN Dates and 8:30-9:30
Time
SESSION 1

I. OBJECTIVES Calculate future value and present value of money

A. Content Standard
B. Performance Standard
C. Learning Competency /
Objectives
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
B. Other Learning Resource
IV. PROCEDURES
The learners demonstrate an understanding of
1. Basic concepts of risk and return, and the time value of money
The learners shall be 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
ABM_BF12IIIg-h-18
Time Value of Money
Senior High School Curriculum Guide (MELCS)
No resource found from Learning Resource (LR)
No resource found from Learning Resource (LR) portal
Motivational Activity:

A. ACTIVITY Reviewing previous lesson

The 5’C of Credit
presenting the new lesson

Activity 1: Spot the Difference

The teacher will present pictures/images of two picture. The students should be
able to spot the difference of the two pictures.

B. ANALYSIS Establishing a purpose for the lesson

Present video of The Parable of the Talents

LET’S TRY TO ANALYZE

1. What is talent?
2. If you are the servant, what will you do with your talents?
3. Based on the video, how will you relate the Parable of the Talents in
Business?

C. ABSTRACTION Time Value of Money- a basic financial concept that holds that money in the present
is worth more than the same sum of money to be received in the future.

Future Value -The value of a sum of money in the future

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 • Simple Interest – the charging interest rate r based on a principal P over T
number of years.
I=PxrxT
• Compound Interest - the interest in the first compounding period is added on
the principal, which will then be the basis for the interest to be computed for
the next period.
Future Value Formulas
 A sum of money for a single year
FV = PV × (1 + r)
 A sum of money for n years using compound interest
FV = PV(1 + i)n

Present Value- the value in the present of a sum of money.

Discounting- the process of finding out the present value of a future sum of
money.
Discount rate – the interest rate used for discounting.
Present Value Formulas
 A sum of money for a single year
PV = FV / (1 + r)
 A sum of money for n years using annual compounding
PV = FV / (1 + r) n

APPLICATION Problem solving

1. An investment product promises to pay an 7% return for each year. How
much will an initial investment of P100,00 become in 5 years based on
compound interest?
2. Today is your 15th birthday and you want to have a savings when you are 20,
and expect to have P25,000 at that time. If the deposit interest rate is 8% per
annum, how much would you need to put away now in order to have
P25,000 savings for five years later?

D. EVALUATION Which of these is the most valuable, if the interest rate is 10%?

• P800 today
• P1000 three years from now
• P2000 ten years from now
• P3000 twenty years from now

E. Additional activities for

application or remediation
V. REMARKS
VI. REFLECTION
A. No. of learners who earned
80% in the evaluation
B. No. of learners who require
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons
work? No. of learners who
have caught up with the
lesson
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 D. No. of learners who continue
to require remediation
E. Which of my teaching
strategies worked well? Why
did these work?
F. What difficulties did I
encounter which my principal
or supervisor can help me
solve?
G. What innovation or localized
materials did I use/discover
which I wish to share with
other teachers?

PREPARED BY:
MARYCON F. LAMIGO
T-II, KNHS

CHECKED BY: NOTED BY:

ROSALYN E. FILIO JULIUS VILLANUEVA JUNARLITO P. RONDINA

MASTER TEACHER II SHS COORDINATOR OIC/ASSISTANT PRINCIPAL II

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