Instructional Planning
(The process of systematically planning, developing, evaluating and managing the instructional process by using
principles of teaching and learning - D.O. 42, s. 2016)
School ALAE NATIONAL HIGH SCHOOL
Teacher RICO R. MALABO
Time & Dates 10:00 AM– 12:00NN, SEPT. 15, 2017
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies /
Objectives.
Write the LC code for each
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources
V. PROCEDURES
A. Reviewing previous lesson
or presenting the new lesson
B. Establishing a purpose for
the lesson
C. Presenting examples/
instances of the new lesson
D. Discussing new concepts
and practicing new skills #1
Detailed Lesson Plan (DLP)
Grade Level 12
Learning Area BUSINESS FINANCE
Quarter 3rd QUARTER
The learners demonstrate basic concepts of risk and return, and the time
value of money.
The learners shall be able:
1. Compute for the net present value of a project with a conventional
cash-flow pattern.
2. Describe the risk-return trade-off.
At the end of the lesson, the learner shall:
 Apply mathematical concepts and tools in computing for finance
and investment problems.
(ABM-BF12-IIIg-h-21)
Specific Learning Outcomes
At the end of the unit lesson, the learners shall be able to:
• Compute payback period, net present value, and define internal
rate of return.
• Apply payback period and net present value in making
investment decisions.
Basic Long-Term Financial Concepts (Computing for finance and
investment problems)
K TO 12 Basic Education Curriculum Guide for Senior High
School/Curriculum (page 4)
Business Finance in the Philippine Setting by Nick L. Aduna
Teacher’s Guide
Power Point Presentation
Review of the previous lesson through asking the learners. (3 minutes)
The teacher will be able to present the objective orally (2 minutes)
A short discussion by the teacher. (5 minutes)
The teacher will present a problem, and a discussion of solution will
follow. (10 minutes)
E. Discussing new concepts
and practicing new skills #2
F. Developing mastery (Leads
to Formative Assessment 3)
G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
Activity:
Rolly invest P5,000 every end of the six months for six years. The money is
compounded semi-annually at a nominal rate of 8%.
Required: Determine the present value of the annuity using the factor value.
Using the value factor in the table, locate the column of 4% interest rate.
This time, run your finger on the column until you reach (n)12. The value in
the intersection of n=12 and I=4% is 9.3851. The quarterly annuity of P5,000
is then multiplied by the value in order to determine the present value
annuity of P5,000 for six years at 8% compounded semi-annually.
Computation: PV = P5,000 (9.3851)
= P 46,925.50
The students will form 2 groups and answer the problem. Each group
will present their respective output. (20 minutes)
Activity:
Mario will be making a lump sum payment of P1.6 million of the
condominium he is buying two years from now. If he wants to set
aside funds from now and invest it that will earn interest of 3%, net
of taxes every year and this amount is compounded annually.
Required:
1. How much does he need to invest today?
2. What if the interest is compounded semi-annually, how much
does he need to invest today?
Answer Key
P1,600,000/(1.03)2 = 1,508,153.45
P1,600,000/(1.015)4 = 1,507,494.77
The students will be ask by the teacher, How this topic will be useful in
your daily life?(2 minutes)
The teacher will ask the students: what have you learned of the topic we
have discuss. (3 minutes)
The students will be given an activity (15 minutes)
Activity:
Mr. Sotto won P10 million in the lottery. He was very excited to collect his
winnings and had several plans for his P 10 million. He would buy his dream
house, car, and a lot more. However, he was very disappointed when the
officers from PCSO said that he will not get his P10 million bbpesos upfront.
He, however has the following options
 Get 8.1 million upfront
 Received 1 million every year for 10 years
 Received 1.8 million every year for 5 years
 The current government bonds has a yield of 5% per annum. Which is the
best option. (Show your solutions)

Answer key:

Option 1 = PV is 8.1 million

Option 2 = PV = 1 million x PV factor (7.721) = 7.721 million
Option 3 = PV = 1.8 million x PV factor (4.329) = 7.792 million

Option 1 is the best option

J. Additional activities for Assignment: Please do advance reading the next topic.
application or remediation
 Assignment/Agreement
(____ minutes). Fill-in
below any of the four
purposes
 Reinforcing /
strengthening the day’s
lesson
 Enriching / inspiring the
day’s lesson
 Enhancing / improving
the day’s lesson
Preparing for the new lesson
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?