Republic of the Philippines

DEPARTMENT OF EDUCATION
Region I
SCHOOLS DIVISION OFFICE I PANGASINAN
BOLINAO INTEGRATED SCHOL

BUDGET OF WORK IN BUSINESS FINANCE

Grade 12 - Q3 Business Finance

Suggested
Quarter Chapter/ Week/ Topics/Content Reference Learning Competency/ Learning Skills
Unit Day Objectives Strategy/Activity Number
of Days

3 1 Week 1 Role of Learner's Explain the major role of financial Understanding Collaborative learning, 5
Module, management and the different Communicating problem-based learning,
Financial Mgt Fundamentals Modelling recitation and quiz
individuals involved. ABM_BF12-
of Financial Representing
Management IIIa-1 Reasoning Decision
Making Applying

3 1 Week 2 Financial institutions Learner's The learner distinguishes a financial Understanding Collaborative learning, 5
Module, institution from financial instrument Communicating problem-based learning,
Fundamentals and financial market. ABM_BF12- Modelling recitation and quiz
Financial market of Financial IIIa-2 Representing
Management Reasoning Decision
Financial instruments Making Applying

Page 1 of 12
 Module, Communicating problem-based learning,
Fundamentals Modelling recitation and quiz
of Financial Representing
Management Reasoning Decision
Making Applying

Suggested
Chapter/ Week/ Learning Competency/ Learning
Quarter Unit Day Topics/Content Reference Objectives Skills Number
Strategy/Activity
of Days

3 2 Week 3 Financial Planning Learner's The learner identify the steps in the Understanding Collaborative learning, 3
Process Module, financial planning process. Communicating problem-based learning,
Fundamentals ABM_BF12-IIIc-d-10; Modelling recitation and quiz
of Financial Representing
Management Reasoning Decision
Making Applying

3 2 Week 4 Budget Preparation Learner's Illustrate the formula and format Understanding Collaborative learning, 6
Financial Statements Module, for the preparation of budgets and Communicating problem-based learning,
Fundamentals projected financial statement. Modelling recitation and quiz
of Financial ABM_BF12-IIIc-d-11; Representing
Management Reasoning Decision
Making Applying

Page 2 of 12
 of Financial Representing
Management Reasoning Decision
Making Applying

Suggested
Chapter/ Week/ Learning Competency/ Learning
Quarter Unit Day Topics/Content Reference Objectives Skills Number
Strategy/Activity
of Days

3 3 Week 5 Working capital Learner's Understanding Collaborative learning, 5

management Module, Explain tools in managing cash, Communicating problem-based learning,
Fundamentals receivables, and inventory. Modelling recitation and quiz
Receivables of Financial ABM_BF12-IIIc-d-12 Representing
management Management Reasoning Decision
Cash management Making Applying
Inventory management

3 3 Week 6 Banking and non- Learner's The learner will compare and Understanding Collaborative learning, 6
banking institutions Module, contrast the loan requirements of Communicating problem-based learning,
Fundamentals the different banks and nonbank Modelling recitation and quiz
of Financial institutions and cite these Representing
Management institutions in the locality. Reasoning Decision
ABM_BF12-IIIe-f-14 Making Applying

3 4 Week 7 Simple and compound Learner's Understanding Collaborative learning, 5

interest Module, Communicating problem-based learning,
Fundamentals The learners will calculate future Modelling recitation and quiz
of Financial value and present value of money. Representing
Management ABM_BF12-IIIg-h-18 Reasoning Decision
Making Applying

Page 3 of 12
 3 4 Week 7 Learner's Understanding Collaborative learning, 5
Module, Communicating problem-based learning,
Fundamentals Modelling recitation and quiz
of Financial Representing
Management Reasoning Decision Suggested
Chapter/ Week/ Learning Competency/ Learning Making Applying
Quarter Unit Day Topics/Content Reference Objectives Skills Number
Strategy/Activity
of Days

3 5 Week 8 Present and future Learner's Understanding Collaborative learning, 1

value of annuity Module, The learners will calculate future Communicating problem-based learning,
Fundamentals value and present value of money Modelling recitation and quiz
of Financial involving annuity. ABM_BF12- Representing
Management Reasoning Decision
IIIg-h-18 Making Applying

TOTAL 36

Prepared by: Validated by: Approved:

JUNIE J. GALE MA. CECILIA T. BALGUA

LAILANI A. MATIAS Master Teacher I Principal II
Subject Teacher
ABRAHAM T. TOLEDO
Head Teacher II

Page 4 of 12
 Republic of the Philippines
Department of Education
Region I
SCHOOLS DIVISION OFFICE I PANGASINAN
BOLINAO INTEGRATED SCHOOL

TABLE OF SPECIFICATIONS
BUSINESS FINANCE 12 3RD QUARTER (2ND SEM) 2022 - 2023
Subject Grade Grading Period School Year

Time Total Number of

COGNITIVE PROCESS DIMENSIONS
Most Essential Learning Competencies Spent Items
(in hr) Remembering Understanding Applying Analyzing Evaluating Creating Computed Adjusted

Explain the major role of financial management and the

5 1, 2, 3, 4, 5 6, 7 6.94 7
different individuals involved. ABM_BF12-IIIa-1

The learner distinguishes a financial institution from financial 8, 9, 10, 11,

5 6.94 7
instrument and financial market. ABM_BF12-IIIa-2 12, 13, 14

The learner identify the steps in the financial planning

2 15, 16 2.78 2
process. ABM_BF12-IIIc-d-10;

Illustrate the formula and format for the preparation of

21, 22, 23, 24,
budgets and projected financial statement. ABM_BF12-IIIc-d- 8 17, 18, 19, 20 11.11 11
25, 26, 27
11;

Explain tools in managing cash, receivables, and inventory. 28, 29, 39, 33,
5 32 31 6.94 7
ABM_BF12-IIIc-d-12 34

The learner will compare and contrast the loan requirements

of the different banks and nonbank institutions and cite these 4 35, 37, 38, 39 36 40 5.56 6
institutions in the locality. ABM_BF12-IIIe-f-14
 TABLE OF SPECIFICATIONS
BUSINESS FINANCE 12 3RD QUARTER (2ND SEM) 2022 - 2023
Subject Grade Grading Period School Year
The learners will calculate future value and present value of 41, 42, 43, 44,
5 45 47 6.94 7
money. ABM_BF12-IIIg-h-18 46,
The learners will calculate future value and present value of
2 50 48, 49 2.78 3
money involving annuity. ABM_BF12-IIIg-h-18
Total 36 30 8 12 50.00 50

Prepared by: Validated by: Approved:

JUNIE J. GALE MA. CECILIA T. BALGUA
LAILANI A. MATIAS Master Teacher I Principal II
Subject Teacher
ABRAHAM T. TOLEDO
Head Teacher II
 Republic of the Philippines
DEPARTMENT OF EDUCATION
Region I
SCHOOLS DIVISION OFFICE I PANGASINAN
BOLINAO INTEGRATED SCHOL

BUDGET OF WORK IN BUSINESS FINANCE

Grade 12 - Q4 Business Finance

Suggested
Quarter Chapter/ Week/ Topics/Content Reference Learning Competency/ Learning Skills
Unit Day Objectives Strategy/Activity Number
of Days

4 5 Week 1 Loan amortization Learner's Understanding Collaborative learning, 5

Module, Compute loan amortization using Communicating problem-based learning,
Fundamentals mathematical concepts and the present Modelling recitation and quiz
of Financial value tables. ABM_BF12-IIIg-h-20 Representing
Management Reasoning Decision
Types of loan Making Applying
amortization

4 5 Week 2 Capital Budgeting Learner's Apply mathematical concepts and Understanding Collaborative learning, 5
Tools- Net present Module, tools for computing finance and Communicating problem-based learning,
value, Internal Rate Fundamentals investment problems. ABM_BF12- Modelling recitation and quiz
of Return, Payback of Financial IIIg-h-21 Representing
period, Discounted Management Reasoning Decision
Payback period, Making Applying
profitability index.

Page 7 of 12
 Module, Communicating problem-based learning,
Fundamentals Modelling recitation and quiz
of Financial Representing
Management Reasoning Decision
Making Applying

Suggested
Chapter/ Week/ Learning Competency/ Learning
Quarter Unit Day Topics/Content Reference Objectives Skills Number
Strategy/Activity
of Days

4 5 Week 3 Capital Budgeting Learner's Apply mathematical concepts and Understanding Collaborative learning, 5
Tools-Payback period, Module, tools for computing finance and Communicating problem-based learning,
Discounted Payback Fundamentals investment problems. ABM_BF12- Modelling recitation and quiz
period, profitability of Financial IIIg-h-21 Representing
index. Management Reasoning Decision
Making Applying

4 6 Week 4 Risk-return trade-off Learner's Explain the risk-return trade-off. Understanding Collaborative learning, 4
Module, ABM_BF12-IIIg-h-22 Communicating problem-based learning,
Fundamentals Modelling recitation and quiz
of Financial Representing
Management Reasoning Decision
Making Applying

Page 8 of 12
 Suggested
Chapter/ Week/ Learning Competency/ Learning
Quarter Unit Day Topics/Content Reference Objectives Skills Number
Strategy/Activity
of Days

4 6 Week 5 Different types of Learner's Compare and contrast the different Understanding Collaborative learning, 4
investments Module, types of invesments. ABM_BF12- Communicating problem-based learning,
Fundamentals IVm-n-23 Modelling recitation and quiz
of Financial Representing
Management Reasoning Decision
Making Applying

4 6 Week 6 Classifications, Learner's Classify investments according to its Understanding Collaborative learning, 5
features, advantages Module, type and features, and advantages Communicating problem-based learning,
and disadvavtages of Fundamentals and advantages. ABM_BF12-IVm-n- Modelling recitation and quiz
each investments. of Financial 24 Representing
Management Reasoning Decision
Making Applying

4 6 Week 7 Ways to minimize Learner's Measure and list ways to minimize Understanding Collaborative learning, 4
investment risk. Module, or reduce investment risk in simple Communicating problem-based learning,
Fundamentals case problems. ABM_BF12-IVm- Modelling recitation and quiz
of Financial n-25 Representing
Management Reasoning Decision
Making Applying

4 7 Week 8 Money management Learner's Understanding Collaborative learning, 4

principle. Module, Enumerate money Communicating problem-based learning,
Money Fundamentals Modelling recitation and quiz
management cycle of Financial management philosophies. Representing
Management ABM_BF12-IVo-p-26 Reasoning Decision
Making Applying
Page 9 of 12
 Suggested
4 Chapter/
7 Week/
Week 8 Money management Learner's Learning Competency/ Learning Understanding Collaborative learning, 4
Quarter Topics/Content Reference Skills
Unit Day principle. Module, Objectives
Enumerate money Communicating problem-based learning, Number
Strategy/Activity
Money Fundamentals Modelling recitation and quiz of Days
management cycle of Financial management philosophies. Representing
Management ABM_BF12-IVo-p-26 Reasoning Decision
Making Applying
illustrate the money management
cycle and gives example of sound
practices, earning, spendng, saving
and investing mone. ABM_BF12-
IVo-p-27

TOTAL 36

Prepared by: Validated by: Approved:

JUNIE J. GALE MA. CECILIA T. BALGUA

LAILANI A. MATIAS Master Teacher I Principal II
Subject Teacher
ABRAHAM T. TOLEDO
Head Teacher II

Page 10 of 12
 Republic of the Philippines
Department of Education
Region I
SCHOOLS DIVISION OFFICE I PANGASINAN
BOLINAO INTEGRATED SCHOOL

TABLE OF SPECIFICATIONS
BUSINESS FINANCE 12 4TH QUARTER (2ND SEM) 2022 - 2023
Subject Grade Grading Period School Year

Time Total Number of

COGNITIVE PROCESS DIMENSIONS
Most Essential Learning Competencies Spent Items
(in hr) Remembering Understanding Applying Analyzing Evaluating Creating Computed Adjusted

Compute loan amortization using mathematical concepts and

5 1 2, 3 4, 5, 6, 7 6.94 7
the present value tables. ABM_BF12-IIIg-h-20

Apply mathematical concepts and tools for computing finance

5 8, 9,10, 11 12, 13, 14, 15 6.94 8
and investment problems. ABM_BF12-IIIg-h-21

Apply mathematical concepts and tools for computing finance 16, 17, 18, 19,
5 21 6.94 6
and investment problems. ABM_BF12-IIIg-h-21 20

Explain the risk-return trade-off. ABM_BF12-IIIg-h-22 4 22, 23, 24, 25, 26, 27 5.56 6

Compare and contrast the different types of invesments. 28, 29, 30, 31,
4 5.56 6
ABM_BF12-IVm-n-23 32, 33

Classify investments according to its type and features, and

5 34, 35, 36 37, 38, 39, 40 6.94 7
advantages and advantages. ABM_BF12-IVm-n-24
 TABLE OF SPECIFICATIONS
BUSINESS FINANCE 12 4TH QUARTER (2ND SEM) 2022 - 2023
Subject Grade Grading Period School Year
Measure and list ways to minimize or reduce investment risk 41, 42, 43, 44,
4 5.56 5
in simple case problems. ABM_BF12-IVm-n-25 45

Enumerate money management philosophies. ABM_BF12-

IVo-p-26 illustrate the money management cycle and gives 46, 47, 48, 49,
4 5.56 5
example of sound practices, earning, spendng, saving and 50
investing money. ABM_BF12-IVo-p-27

Total 36 30 11 5 4 50.00 50

Prepared by: Validated by: Approved:

JUNIE J. GALE MA. CECILIA T. BALGUA
LAILANI A. MATIAS Master Teacher I Principal II
Subject Teacher
ABRAHAM T. TOLEDO
Head Teacher II