FLEXIBLE LEARNING INSTRUCTIONAL PLAN

K to 12 Basic Education Curriculum

Senior High School Program

Subject Title: Business Finance Subject Classification: Specialized

Grade Level: 12 Semester: Second School Year: 2020-2021

Subject Description: This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the 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.

Grade Level Standards: At the end of the subject, learners should be able to prepare and develop a financial plan suitable for potential small businesses and
entrepreneurs.

Pre-requisite(s) : Fundamentals of ABM 1 and Fundamentals of ABM 2

CONTENTS

FIRST QUARTER (Weeks 1 to 10)

Objectives and Learning
Schedule Topics Learning Experiences Assessment Tools
Competencies
Weeks 1 to 4 the learner should be able to: Introduction to Financial a. Learning Podcasts a. Online Quizzes
a. explain the major role of Management b. Online Video
financial management and Presentations

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 the different individuals c. Slide Presentations
involved; d. Online Discussions
b. distinguish a financial facilitated by the
institution from financial teacher
instrument and financial e. Textbook
market;
Financial Instruments
c. enumerate the varied
financial institutions and
their corresponding
services;
d. compare and contrast
varied financial Financial Institutions
instruments;
e. explain the flow of funds
within an organization
through and from the
enterprise and the roles of
the financial manager; Branches of Financial
f. explain the kind/type of Management
services rendered in each
branch of financial
management.

Week 5 to 7 The learner should be able to: Review of Financial a. Learning Podcasts a. Online Quizzes
Statement Preparation, b. Reading Assignments
a. prepare financial Analysis and Interpretation c. Slide Presentations
statements; d. Online Discussions

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 b. define the measurement facilitated by the
levels, namely, liquidity, teacher
solvency, stability and e. Textbook
profitability;
c. Perform vertical and
Financial Ratio Analysis
horizontal analysis of
financial statements of a
single proprietorship;
d. compute, analyze, and
interpret financial ratios
such as current ratio,
working capital, gross
profit ratio, net profit
ratio, receivable turnover,
inventory turnover, debt-to-
equity ratio, and the
like

Week 8 to 10 The learner should be able to:
a. identify the steps in the
financial planning process;
b. illustrate the formula and
format for the preparation
of budgets and projected
financial statement;
c. explain tools in managing
Financial Planning Tools a. Learning Podcasts a. Online Quizzes
and Concepts b. Online Video b. Current Events Log
Presentations
c. Slide Presentations
d. Online Discussions
facilitated by the
teacher
e. Textbook

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 cash, receivables, and Bank and Non-bank
inventory; Institutions
d. cite bank and nonbank
institutions in the locality
that would serve as
possible sources of funds
for business operations;
e. compare and contrast the
loan requirements of the
different bank and
nonbank institutions
f. draw a flow chart on the
steps in loan application.

SECOND QUARTER (Weeks 11 to 20)

Objectives and Learning
Schedule Topics Learning Experiences Assessment Tools
Competencies
Weeks 11 to 13 the learner should be able to: Basic Long Term Financial a. Online Discussions a. Online Quizzes
a. calculate future and present Concepts facilitated by the b. Illustrative Activities
value of money; teacher c. Problem Solving
b. compute for the effective b. Textbook Activities
annual interest rate;
c. compute for loan

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 amortization using
mathematical
concepts and the present
value tables
Weeks 14 to 16 The learner should be able to: Introduction to Investment a. Slide Presentations a. Online Quizzes
a. compare and contrast the b. Online Discussions b. Problem Solving
different types of facilitated by the Activities
investments; teacher
b. classify investment c. Textbook
according to its type and
features, and advantages
and disadvantages;
c. apply mathematical
concepts and tools in Risk Management
computing for finance and
investment problems;
d. measure and list ways to
minimize or reduce
investment risks in simple
case problems;
e. explain the risk-return
trade-off
Weeks 17 to 20 The learner should be able to: Managing Personal Finance a. Slide Presentations a. Online Quizzes
a. enumerate money b. Movie Presentation b. Movie Review
management philosophies; c. Online Discussions c. Problem Solving

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 b. illustrate the money facilitated by the Activities
management cycle and teacher d. Spending Log
gives examples of sound d. Textbook
practices in earning,
spending, saving, and
investing money

REMARKS:
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Prepared by: Reviewed by: Noted by:

MA. MICAELA A. BINUYA EUNICE N. MARTIN LYNDON JOHN S. DE LEON, LPT

Faculty Chairperson, Curriculum Evaluation Committee Program Head, Senior High School

Recommending Approval: Approved:

TITA C. AGSUNOD, LPT, PhD MARIETTA B. AGUSTIN, PhD JUDGE BENJAMIN D. TURGANO (Ret.)
High School Principal Vice President for Academic Affairs University President

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