Republic of the Philippines

Department of Education
REGION I

SCHOOLS DIVISION OF VIGAN

TABLE OF SPECIFICATIONS FOR

BUSINESS FINANCE

COGNITIVE PROCESS DIMENSION

Percenta
No. of No. of
Seq. Most Essential Learning Competencies ge of
Days Items Remembe Understanding Applying Analyzing Evaluating Creating
Day (%) ring
explain the major role of financial
Q1.1 management and the different individuals 5 6.25 5 2 2 1
involved ABM_BF12-IIIa-1
distinguish a financial institution from
Q1.2 financial instrument and financial market 5 6.25 5 2 2 1
ABM_BF12-IIIa-2
explain the flow of funds within an
organization – through and from the
Q1.3 5 6.25 5 2 1 2
enterprise—and the role of the financial
manager ABM_BF12-IIIa-5
Q1.4 identify the steps in the financial planning
process ABM_BF12-IIIc-d-10 5 6.25 5 2 2 1

illustrate the formula and format for the

Q1.5 preparation of budgets and projected 5 6.25 5 1 1 2 1
financial statement ABM_BF12-IIIc-d-11
explain tools in managing cash,
Q1.6 receivables, and inventory ABM_BF12-IIIc- 5 6.25 5 2 2 1
d-12
 compare and contrast the loan
requirements of the different banks and
Q1.7 nonbank institutions and cite these 5 6.25 5 1 2 1 1
institutions in the locality ABM_BF12-IIIe-f-
14
calculate future value and present value of
Q1.8 money ABM_BF12-IIIg-h-18 5 6.25 5 1 1 2 1
compute loan amortization using
Q1.9 mathematical concepts and the present 5 6.25 5 1 1 2 1
value tables ABM_BF12-IIIg-h-20
apply mathematical concepts and tools in
Q1.10 computing for finance and investment 5 6.25 5 1 1 3
problems ABM_BF12-IIIg-h-21
explain the risk-return trade-off
Q1.11 6 7.5 5 1 2 1 1
ABM_BF12-IIIg-h-22

compare and contrast the different types

Q2.1 of investments ABM_BF12-IVm-n-23 6 7.5 5 1 2 1 1

measure and list ways to minimize or

Q2.2 reduce investment risks in simple case 6 7.5 5 1 2 1 1
problems ABM_BF12-IVm-n-25
enumerate money management
Q2.3 philosophies ABM_BF12-IVo-p-26 6 7.5 5 3 1 1
illustrate the money management cycle
and gives examples of sound practices in
Q2.4 earning, spending, saving, and investing 6 7.5 5 1 2 1 1
money ABM_BF12-IVo-p-27
TOTAL 80 100 75 18 25 19 11 2 0

Prepared by: Reviewed by: Checked by: Noted by: Validated by:

JOANNE S. TACULOG CRSITINA A. BALLERTA ROMMEL RABO PELAGIO CARDENAS MARIE CHRISTINE L. NATIVIDAD
Teacher II Subject Leader - Mathematics ASST. Principal II, Academics EPS, Mathematics Chief Education Supervisor
Curriculum Implementation Division
RICKY F. BOSQUE, Ed. D. EDITHA C. BAGCAL
SGH,-STEM/ABM, ISNHS Principal IV