CURRICULUM MAP

Senior High School

1st Semester
S.Y. 2022-2023
SUBJECT: Business Finance TEACHER: Juvilyn C. Felipe
GRADE LEVEL: Grade 12 STRAND: ABM
UNIT CONTENT PERFORMANCE COMPETENCIES/SKILLS ASSESSMENT ACTIVITIES REFERENCES INSTITUTIONAL CORE
STANDARD (CS) STANDARD (PS) VALUES
TOPIC:
CONTENT

Introduction to The learner s The learner s shall The learners... Lecture/ Experiential Marivic F. Flores, Help students’ understand the
Financial demonstrates an be able to … 1. explain the major role of Discussion Exercises (Group DBA - Business marketing concept and analyze
Management understanding of … financial management and Work) Finance companies and competitors and
1. define Finance the different individuals introduce marketing strategy to
the definition of 2. describe who are involved UNLIMITED
Recitations increase awareness of the
finance, the responsible for ABM_BF12-IIIa-1 BOOKS
financial Interview a strategic and tactical decisions
activities of the LIBRARY
financial management within finance manager SERVICES & behind today’s top performing
2. distinguish a financial
manager, and an Formative of a: PUBLISHING INC. brands.
institution from financial
financial organization instrument and financial assessment/ Room 215 ICP
institutions and 3. describe the a. big service Building, Cabildo
market Quiz
markets primary firms; St., Intramuros,
ABM_BF12-IIIa-2
activities of the b. small retail Manila
financial business;
3. enumerate the varied
manager Summative c. medium-sized
financial institutions and
4. describe how the assessment/ Unit retail business;
their corresponding
financial Quiz d. large retail
services
manager helps in business; and
ABM_BF12-IIIa-3
achieving e. small
the goal of the manufacturing
4. compare and contrast the Problem Solving
organization company.
varied financial
5. describe the role instruments
of Ask the manager
ABM_BF12-IIIa-4
financial about:
institutions and 5. explain the flow of funds
markets a. his career;
within an organization –
b. his job; and
through and from the
c. what he thinks
enterprise—and the role of
lies ahead for the
the financial manager
Philippines
ABM_BF12-IIIa-5
 economy.
Chapter 2: the process of solve exercises and 1. prepare financial 1. Gather the
Review of preparing financial problems that statements following and
Financial statements as well require financial ABM_BF12-IIIb-6 report your
as the methods or statement findings in class:
Statement tools of analysis of preparation, 2. define the measurement
Preparation, financial analysis, and levels, namely, liquidity, a. Income
statements, interpretation using solvency, stability, and Statement for:
Analysis, and including horizontal and profitability
Interpretation horizontal analysis, vertical analyses ABM_BF12-IIIb-7 1) service firm;
vertical analysis, and various 2) trading firm;
and financial ratios financial ratios 3. perform vertical and and
to test the level of horizontal analyses of 3) manufacturing
liquidity, solvency, financial statements of a firm.
profitability, and single proprietorship
stability of the ABM_BF12-IIIb-8 b. Balance Sheet
business for:
4. compute, analyze, and
interpret financial ratios such 1) service firm;
as current ratio, working 2) trading firm;
capital, gross profit ratio, net and
profit ratio, receivable 3) manufacturing
turnover, inventory turnover, firm.
debtto- equity ratio, and the
like c. Cash flow
ABM_BF12-IIIb-9 Statement for:

1) service firm;
2) trading firm;
and
3) manufacturing
firm.

Chapter 3: the financial 1. illustrate the 1. identify the steps in the 1. Event Planning
Financial planning process, financial planning financial planning process
ABM_BF12-IIIc-d-10 • Description of
Planning Tools including budget process
the Activity
and preparation, cash
2. prepare budgets 2. illustrate the formula and
management, and - This is a
such as projected format for the preparation of
working capital simulation of
collection, sales budgets and projected
management conducting a
budget, production financial statement
campaign event
 budget, income ABM_BF12-IIIc-d-11 beginning from
projected statement inception
of comprehensive 3. explain tools in managing (planning stage)
income, projected cash, receivables, and to actual
of financial inventory performance
position, and ABM_BF12-IIIc-d-12 (execution).
projected cash flow
- This will
statement
involve the
3. describe facilitator role
concepts and tools playing as
in working capital provider of the
management goods and
services needed,
and the learners
as the event
coordinators and
performers for the
event (i.e. the
learners will act
as the
celebrities/dancer
s/singers who are
part of promoting
the cause of the
event.)

Chapter 4: the sources and 1. distinguish debt 1. cite bank and nonbank Experiential
Sources and uses of shortterm and equity institutions in the locality that Exercises
uses of short- and long-term financing would serve as possible
sources of funds for business Matching Type
term and long- funds, and the
2. identify the bank operations
term funds requirements,
and nonbank ABM_BF12-IIIe-f-13
procedure,
institutions in the
obligation to
vicinity that are 2. compare and contrast the
creditor, and
possible sources of loan requirements of the
reportorial different bank and nonbank
funds, and
necessities institutions
enumerate their
requirements and ABM_BF12-IIIe-f-14
process for loan
3. draw a flow chart on the
 application steps in loan application
ABM_BF12-IIIe-f-15

4. list down obligations of

entrepreneurs to creditors
ABM_BF12-IIIe-f-16

5. identify uses of funds

ABM_BF12-IIIe-f-17
Chapter 5: basic concepts of 1. distinguish 1. calculate future value and Performance
Basic Long- risk and return, and simple and present value of money
Task
term Financial the time value of compound interest ABM_BF12-IIIg-h-18
money 2. compute for the effective (Portfolio/Proble
Concepts 2. solve exercises annual interest rate
m Solving)
and problems in ABM_BF12-IIIg-h-19
computing for time
value of money 3. compute loan amortization 1. List all the
with the aid of using mathematical concepts things you wish to
present and future and the present value tables have ten (10)
value tables ABM_BF12-IIIg-h-20 years from now.

3. prepare loan 4. apply mathematical - Put an estimated

amortization tables concepts and tools in value on each
computing for finance and things
4. compute for the investment problems - Compute for the
net present value of ABM_BF12-IIIg-h-21 total value/cost
a project with a then solve the
conventional cash- 5. explain the risk-return problem.
flow pattern trade-off
ABM_BF12-IIIg-h-22 a. You want to
5. describe the risk- have those things
return trade-off in ten (10) years.
If you feel
confident that you
can earn 8% per
year, how much
do you need to
invest today?

Chapter 6: the definition, 1. identify the types 1. compare and contrast the Group portfolio
Introduction to purpose, kinds, of investments different types of investments management
investment advantages, and particularly bank ABM_BF12-IVm-n-23 exercise.
disadvantages and deposits, insurance,
the risks of real estate , hard 2. classify investment 1. Group the
investment assets, mutual according to its type and students into
funds, and stocks features, and advantages and teams of four to
and bonds disadvantages five.
ABM_BF12-IVm-n-24
2. indicate the 2. Provide the
advantages and 3. measure and list ways to students with
disadvantages of minimize or reduce investment
each type of investment risks in simple options based on
investment case problems current market
ABM_BF12-IVm-n-25 prices (sample
3. explain the risks presented below).
inherent in each
type of investment 3. Ask each group
to allocate a fund
of PHP1,000,000
among the
different
investment
options provided
and why.

4. (Optional) Tell
the students that
each group’s fund
will be evaluated
after 2-3 weeks
based on the
funds’ updated
market value.

5. (Optional) Give
a prize or grade
incentive to the
team with the
highest portfolio
value.
Chapter 7: the philosophy and 1. identify money 1. enumerate money QUIZ 1. (EASY)
Managing practices in management management philosophies Match the step in
Personal personal finance philosophy ABM_BF12-IVo-p-26 the personal
Finance 2. apply basic financial planning
personal finance 2. illustrate the money process in column
principles and management cycle and gives A with its
practices in examples of sound practices description in
earning, spending, in earning, spending, saving, column B by
saving, and and investing money writing the capital
ABM_BF12-IVo-p-27 letter on the left
investing money
side of column A
(Source: Private
Financial Design.
(2016).
Privatefinanciald
esign.com.
Retrieved 8 May
2016, from
http://privatefina
ncialdesign.com.)

Essay:
(DIFFICULT)

Assume you are

18 years old and
you were able to
save PHP50,000.
Given what
you’ve learned on
portfolio
diversification,
how will you
allocate your
savings to bank
time deposit and
stocks (i.e. 100%-
0%, 50%-50%,
etc.)? Explain
your answer.