Republic of the Philippines

DEPARTMENT OF EDUCATION
Region VII Central Visayas
DIVISION OF CEBU
Learning Area: Detailed Lesson Plan (DLP)

DLP No.: Grade Level: Quarter: Duration: Date:

26 Business Fin. 12 2nd 120 MINUTES October 1, 2019

CODE
Learning Competency/ies: The learners compute, analyze and interpret financial ratios ABM_BF12-IIIb-9
Key Concepts / Understandings to be
Developed Tools and Techniques of Financial Statement Analysis-Solvency & Profitability Ratios
Adapted Cognitive
Domain Process Dimensions OBJECTIVES:
(D.O. No. 8, s. 2015)

Knowledge Remembering Familiarize the different tools in analyzing financial statements

The fact or condition of knowing
something with familiarity gained
through experience or association
Understanding

Applying
Solve and interpret financial statements using solvency/profitability ratios
Skills Analyzing
The ability and capacity acquired
through deliberate, systematic, and sustained
effort to smoothly and adaptively carryout
complex activities or the ability, coming from
one's knowledge, practice, aptitude, etc., to Evaluating
do something

Creating

Receiving
Attitude Phenomena Displays financial literacy

Values Valuing Productivity

2. Content Financial Statements Analysis

3. Learning Resources Fundamentals of ABM 2 book, MS Powerpoint, board work

4. Procedures
4.1 Introductory Activity Picture without a caption. Ask the learners to put a caption to the picture and later to explain
the why and the meaning of their caption.

4.2 Activity Individual Activity

(5 minutes) Assuming ABC Company has the following information:
Assets P 4 450 000.00
Liabilities 2 590 000.00
Equity 1 860 000.00

4.3 Analysis Based on the given data, can the company settle its obligations? Why? What does it mean
(10 minutes) when assets is greater than its obligations? What does it mean when equity is lower than its obligations?
What are solvency ratios? How do we compute if a company can settle its obligations?

4.4 Abstraction Lecture (via Powerpoint). Discuss the tools in analyzing financial statements-solvency ratios
(20 minutes)
4.5 Application Board work. Computation and interpretation of financial data using solvency ratios (FABM2 pages .88-89)
(30 minutes)
4.6 Assessment Drill using solvency ratios(FABM 2 p. 93)
Tests
(30 minutes)
4.7 Assignment
Enhancing / improving the day’s lesson

4.8 Concluding Activity

5. Remarks
6. Reflections
A. No. of learners who earned 80% in the C. Did the remedial lessons work? No. of learners who have caught up with the
evaluation. lesson.

B. No. of learners who require additional D. No. of learners who continue to require remediation.
activities for remediation.

E. Which of my learning strategies worked

well? Why did these work?

F. What difficulties did I encounter which

my principal or supervisor can help me solve?

Prepared by:
Name: JUNAR DEE School:
Position/ Designation: T3 Division:
Contact Number: Email address: