Republic of the Philippines

Department of Education
Region V
MASBATE POLYTECHNIC AND DEVELOPMENT COLLEGE, INC.
Baleno, Masbate
SY: 2019-2020

VISION: Masbate Polytechnic and Development College, Inc. continuously produces God-fearing, value-oriented, competent and productive citizens.
As an educational institution, it is constantly responsive to local and global trends and challenges in education, training and career
development.
MISSION: To provide affordable and quality basic, technical-vocational and tertiary education in collaboration with government and private institution
where:
 Students learn lifelong competencies, moral and spiritual values in a motivating environment;
 Teachers facilitate learning, constantly care for learners and nurture their potentials;
 School managers ensure a safe, supportive and effective learning environment;
 Families and communities are proactively involved in developing life-long learners.
Core Ex- Excellence
Values: C- Character
E- Environment of a family
L- leadership
S- Service
TEACHER’S INFORMATION
NAME : ROBELYN FABABIER VERANO CONTACT NO.: 09300865038
EMAIL CONSULTATION I am open for
ADDRESS: veranorobelyn1990@gmail.com HOURS: consultation during
my vacant period.
SUBJECT: Business Finance TYPE: Lecture
SUBJECT This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the NO. OF HOURS: 80 hours/ semester
DESCRIPTION: management of business enterprises. It covers the basic framework and tools for financial analysis and financial
planning and control, and introduces basic concepts and principles needed in making investment and financing
decisions. Introduction to investments and personal finance are also covered in the course. Using the dual-
learning approach of theory and application, each chapter and module engages the learners to explore all stages of
the learning process from knowledge, analysis, evaluation, and application to preparation and development of
financial plans and programs suited for a small business
COURSE OUTLINE

Course Learning Specific Student Learning Content Instructional Instructional Assessment Performance Standards Time
Outcome/s Learning Outcomes Delivery Resources/ /Tasks/ Allotment
Materials Evidence of
Outcomes
1. Define Finance The learners will be able Introduction to Discussion of Board Notes Integration of The learners will be able 180
2. Describe who to: Financial shareholder’s learning to define Finance. minutes
are responsible  Have an appreciation of Management wealth
for financial what the overall
management objective of the
within an management should be.
organization.  Describe the goals of
3. Describe the the firm and explain why
primary activities maximizing the value of
of the financial the firm is an
manager. appropriate goal for a
4. Describe how business.
financial  Identify factors that
manager helps influence the change in
in achieving the market price.
goal of the
organization.
5. Describe the role
of financial
institutions and
markets.

The learners shall The learners will be able to Review of Financial Solve exercis es and 180
be able to… identify and explain the Statement Discussion calculator Assess problems that require minutes
basic steps in the Preparation, Analysis, through Financial statement and
1. Prepare financial accounting process and Interpretation. observation preparation, analysis and
statements (accounting cycle). of student interpretation using
2. Define the responses in horizontal and vertical
measurement the Q and A analyses and various
levels, namely financial ratios.
liquidity, solvency,
stability, and
profitability.
3. Perform vertical
and horizontal
analyses of a
financial
statements of a
single
proprietorship.
4. Compute,
analyze, and
interpret financial
ratios such as
current ratio,
working capital,
gross profit ratio,
net profit ratio,
receivable turnover,
debt-to equity ratio,
and the like.

1. Identify the steps At the end of the lesson, Financial Planning discussion Calculator Group work The learners will be able 180
in the financial the learners will be able to Tools and Concepts. Computer Quiz to describe concepts and minutes
planning process. explain how to manage Internet tools in working capital
2.Illustrate the cash, accounts connection management.
formula and format receivables, and LCD Projector
for the preparation inventories. Manila Paper
of budgets and Pens
projected financial
statement.
3. Explain tools in
managing, cash,
receivables, and
inventory.

1. Cite Bank and At the end of this unit Sources and uses of Discussion Projector, if Essay 1.The learners will be 160
nonbank lesson, the learners will be short-term and long- proper available questions able to distinguish debt minutes.
institutions in the able to: term funds. Board and about the and equity financing as
locality that would 1. know the advantages writing lesson. well as the risks
serve as possible and disadvantages of materials associated with end
sources of funds for using debt and equity source of financing.
business financing. 2. The learners will be
operations. 2. Distinguish the different able to identify the bank
2. Compare and sources and uses of funds and non-bank institutions
contrast the loan available in the Philippines in the vicinity that are
requirements of the and their capability in possible sources of
bank and nonbank different situations. funds.
institutions
3. draw a flowchart
on the steps in loan
application.
4. list down
obligations of
entrepreneur to
creditors.
5. identify uses of
funds.

1. calculate future At the end of the lesson Basic Long-Term Discussion Projector if Board work The learners will be able to: 180
value and present the learners will be able to: Financial Concepts Proper available 1. Calculate future value minutes
value of money. 1. Define the concepts Board and and present value of
2. compute for the regarding the time value writing money.
effective annual of money. materials will 2. Compute for the
interest rate. 2. Compute the present suffice effective annual
3. compute loan values and present Scientific interest rate.
amortization using values with the aid of calculator 3. Compute loan
mathematical formulas and tables. PV and FV amortization using
concepts and the 3. Apply the concepts in tables mathematical concepts
present tables. real life scenarios. and the present value
4. apply tables.
mathematical
4. Apply mathematical
concepts and tools
concepts and tools in
in computing for
finance computing for finance
and investment
problems.
5. Explain the risk-return
trade-off.

MIDTERM EXAMINATION
The definition, 1. Identify the types of Introduction to Discussion Power point Group work The learners will be
purpose kinds, investments particularly investment proper presentation Quiz able to:
advantages, and bank bank deposits, Board 1. Compare and
disadvantages and insurance, real estate, Pen contrast the
the risks of hard assets, mutual different types of
investment funds, and stocks and investments.
bonds. 2. Classify
investment
according to its
type and features,
and advantages
and
disadvantages.
3. Measure and list
ways to minimize
or reduce
investment risks
in simple case
problems.
The philosophy At the end of the lesson Managing Personal Discussion Power point 1. Enumerate Essay writing 12o
and practices in the learners will be able Finance proper presentation money minutes
personal finance. to: will suffice management
1. Identify money philosophies.
management 2. Illustrate the
philosophy. money
2. Apply basic personal management
finance principles cycle and gives
and practices in examples of
earning, spending, sound practices in
saving, and investing earning,
money. spending, saving,
and investing
money.

SYSTEM OF COMPUTING GRADES:

Written Work 25 %
Performance Task 45%
Quarterly Exam 35%
100%
REFERENCES:
EXPLORING SMALL BUSINESS AND PERSONAL FINANCE
By: Kenneth L. Yumang
Tyrone Panzer L. Chan PAO
Patricia Pefianco-Benito
Erlinda Pefianco, ED.D/Project Director

Prepared by:

ROBELYN FABABIER VERANO

SHS TEACHER
Recommending Approval:

RENAN B. RAPSING
SHS COORDINATOR

Approved:

ELEAZAR L. CANDIDATO
SCHOOL PRESIDENT