GRADE 12 School Plaridel National High Grade Level 12

DAILY School (SHS)

LESSON Teacher Arianne Kay P. Javier Learning Area Fundamentals of Accountancy Business & Management 2
LOG Teaching Dates and Time Quarter 2nd

I.OBJECTIVES
A. Content Standards The learners demonstrate the understanding of the methods or tools of analysis of financial statement which include
horizontal analysis, vertical analysis and financial ratios- to test the level of liquidity, solvency, and profitability of
the business.
B. Performance Standard The learners should be able to solve exercises and problems that require computation and interpretation using
horizontal analysis, vertical analysis, and various financial ratios using downloaded sample financial statement. He
or she performs horizontal and vertical analysis, computes various financial ratios and interprets the level of
liquidity, solvency, and profitability of business.
C. Learning Competencies Compute and interpret financial ratios such as current ratio, working capital, gross profit ratio, net profit ratio,
receivable turnover, inventory turnover, debt to equity ratio, and the likes (ABM_FABM12-Ig-h-14)
II.CONTENT ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENT 2
III.LEARNING RESOURCES
A. Reference
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from LR portal
B. Other Learning Resources Worktext, powerpoint,laptop,LCD projector
IV.PROCEDURES
A. Review previous lesson or resenting the In our past discussion, Yesterday we discussed Yesterday we discussed What are the different kinds
new lesson we discussed vertical Working Capital, Current A/R turnover Ratio, of Liquidity Ratios?
and horizontal analysis. Ratio and Acid Test Ratio. Average Collection Period
and Inventory Turnover
Ratio

B. Establishing a purpose for the lesson Ask them if the Now, were going to Now, were going to discuss We have discussed the
following matters are discuss another type of another type of liquidity different kinds of Liquidity
 important in their liquidity ratio. ratio. Ratios
imagined businesses: -
How fast can they sell
their inventory? - How
many days does it take to
collect receivables from
customers? - How much
revenue is generated for
each peso of asset
invested in the business?
• Inform the learners that
the answers to these
questions may be
derived from the
financial statements. In
this section, they will
learn about ratio
analysis.
C. Presenting examples/ Show the word liquidity, and ask them what they remember about it. Tell the
Instances of the new lesson students that they will learn different example of Liquidity ratio.
D. Discussing new concepts and practicing Discuss and Show how Discuss and Show how to Discuss and Show how to
new skills #1 to compute compute compute
1.Working Capital 1.A/R turnover Ratio 1. 1.Average Days in
2.Current Ratio 2.Average Collection Inventory
3.Acid Test Ratio Period 2.Number of days in
3.Inventory Turnover Operating Cycle.
Ratio

E. Developing mastery Group the class into Group the class into three. Group the class into three.
three. Using the GHI Using the GHI Company Using the GHI Company
Company Balance Sheet Balance Sheet 2016, Solve Balance Sheet 2016, Solve
2016, Solve the the the
1.Working Capital 1.A/R turnover Ratio 1.Average Days in
 2.Current Ratio 2.Average Collection Inventory
3.Acid Test Ratio Period 2.Number of days in
3.Inventory Turnover Operating Cycle.
Ratio

F. Finding practical applications of When can you say that the

concepts and skills in daily living liquidity ratios are important
in a business?
G. Making generalizations and abstraction The different kind of
about the lesson Liquidity ratios are very
important to short term
creditors, and it will help us
determine if the borrowing
company is in position to pay
the borrowed principal and
interest when they fall due.
H. Evaluating learning Using JKL Company Using JKL Company Using JKL Company Each student will get a paper
Balance Sheet 2016 Balance Sheet 2016 Solve Balance Sheet 2016 Solve strip (the strip contain the
Solve the the the word Working Capital,
1.Working Capital 1.A/R turnover Ratio 1.Average Days in Invetory Current Ratio,Acid Test
2.Current Ratio 2.Average Collection 2.Number of Days in Ratio, A/R turnover
3.Acid Test Ratio Period Operating Cycle Ratio,Average Collection
3.Inventory Turnover Period, Inventory Turnover
Ratio Ratio, Average Days in
Invetory, or Number of Days
in Operating Cycle). The
student will recite the
formula and compute it using
the C & F Store Balance
Sheet for 2018.
I. Additional activities for application or Memorize the Different
remediation Fomulas of Liquidity Ratio.
(Working Capital,Current
 Ratio,Acid Test Ratio,A/R
turnover Ratio,Average
Collection Period,Inventory
Turnover Ratio,Average
Days in Invetory,Number
of Days in Operating
Cycle)

V.REMARKS
VI.REFLECTION
A. No. of learners who earned 80% on the formative assessment
B. No. of learners who require additional activities for remediation
C. Did the remedial lessons work?No. of learners who have caught
up with the lesson
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;Arianne Kay P. Javier