578
Grade Level: Grade 12
Subject: Business Finance
Quarter Content Standards
The learners demonstrate an
understanding of…
Q3 the definition of finance,
the activities of the financial
manager, and financial
institutions and markets
the financial planning process,
including budget preparation,
cash management, and
working capital management
the sources and uses of short-
term and long-term funds ,
and the requirements ,
Performance Standards
The learners are able to…
1. define Finance
2. describe who are
responsible for financial
management within an
organization
3. describe the primary
activities of the financial
manager
4. describe how the financial
manager helps in achieving the
goal of the organization
5. describe the role of financial
institutions and markets
1. illustrate the financial planning
process
2. prepare budgets such as
projected collection, sales
budget, production budget,
income projected statement of
comprehensive income,
projected of financial position,
and projected cash flow
statement
3. describe concepts and tools in
working capital management
1. distinguish debt and equity
financing
Most Essential Learning Duration K to 12 CG Code
competencies
The learner…
explain the major role of Week 1 to 2 ABM_BF12-IIIa-1
financial management and the
different individuals involved
distinguish a financial ABM_BF12-IIIa-2
institution from financial
instrument and financial
market
explain the flow of funds within ABM_BF12-IIIa-5
an organization – through and
from the enterprise—and the
role of the financial manager
identify the steps in the Week 3 to 4 ABM_BF12-IIIc-d-10
financial planning process
illustrate the formula and ABM_BF12-IIIc-d-11
format for the preparation of
budgets and projected financial
statement
explain tools in managing cash, ABM_BF12-IIIc-d-12
receivables, and inventory
compare and contrast the loan Week 5 ABM_BF12-IIIe-f-14
requirements of the different
banks and nonbank institutions
 579

Quarter Content Standards
The learners demonstrate an
understanding of…
procedure , obligation to
creditor, and reportorial
necessities
basic concepts of risk and
return, and the time value of
money
Q4 the definition, purpose, kinds,
advantages, and
disadvantages and the risks of
investment
the philosophy and practices
in personal finance
Performance Standards
The learners are able to…
2. identify the bank and nonbank
institutions in the vicinity that are
possible sources of funds, and
enumerate their requirements
and process for loan application
1. distinguish simple and
compound interest
2. solve exercises and problems
in computing for time value of
money with the aid of present
and future value tables
3. prepare loan amortization
tables
4. compute for the net present
value of a project with a
conventional cash-flow pattern
5. describe the risk-return trade-
off
1. identify the types of
investments particularly bank
deposits , insurance, real estate ,
hard assets, mutual funds, and
stocks and bonds
2. indicate the advantages and
disadvantages of each type of
investment
3. explain the risks inherent in
each type of investment
1. identify money management
philosophy
2. apply basic personal finance
principles and practices in
Most Essential Learning Duration K to 12 CG Code
competencies
The learner…
and cite these institutions in the
locality
calculate future value and Week 6 to 8 ABM_BF12-IIIg-h-18
present value of money
compute loan amortization ABM_BF12-IIIg-h-20
using mathematical concepts
and the present value tables
apply mathematical concepts ABM_BF12-IIIg-h-21
and tools in computing for
finance and investment
problems
explain the risk-return trade-off ABM_BF12-IIIg-h-22
compare and contrast the Week 1 to 2 ABM_BF12-IVm-n-23
different types of investments
measure and list ways to ABM_BF12-IVm-n-25
minimize or reduce investment
risks in simple case problems
enumerate money Week 3 to 4 ABM_BF12-IVo-p-26
management philosophies
illustrate the money ABM_BF12-IVo-p-27
management cycle and gives

Quarter Content Standards
The learners demonstrate an
understanding of…
Grade Level: Grade 11
Subject: Business Mathematics
Quarter Content Standards
The learners demonstrate
an understanding of…
Q1 1. fractions
2. decimals and percentage
key concepts of ratio and
proportion
key concepts in buying and
selling
580
Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners are able to… The learner…
earning, spending, saving, and examples of sound practices in
investing money earning, spending, saving, and
investing money
Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners are able to… The learner…
1. Solve problems involving Express: Week 1 to 2
fractions, decimals and percent a. fractions to decimal and
related to business percent forms
b. decimals to fractions and
percent forms
c. percent to fractions and
decimal forms
Give real-life situations to ABM_BM11FO-Ic-4
illustrate fractions, decimals,
and percent
Solve problems involving ABM_BM11FO-Id-5
fractions, decimals, and percent
1. formulate and solve problems Identify the different kinds of Week 3
involving ratio and proportion proportions and write examples
2. use the concept of proportion in of real-life situations for each
making life decisions Solve problems involving direct, Week 4 ABM_BM11RP-If-4
inverse and partitive proportion
Analyze and solve problems on Differentiate Mark-on, Mark Week 5 ABM_BM11BS-Ig-1
important factors in managing a down and Mark-up