University of Perpetual Help System Laguna

Minante Uno, Cauayan City, Isabela

BASIC EDUCATION DEPARTMENT
Senior High Level
A.Y 2017 - 2018
ISABELA CAMPUS

DAILY LESSON LOG IN BUSINESS FINANCE WEEK 4

Grade 11 to 12 SCHOOL University of Perpetual Help System Isabela Campus Grade and ABM12A & ABM12B
DAILY LESSON LOG Section:
TEACHER ARIES GONZALES CARAGAN,RCA,CPA Learning Area Business Finance

OBJECTIVES July 24, 2017 July 25, 2017 July 26, 2017 July 27, 2017
A. Content Standards The learners demonstrate an understanding of the process of preparing financial statements as well as the methods or tools of analysis of
financial statements, including horizontal analysis, vertical analysis, and financial ratios to test the level of liquidity ,solvency,
profitability, and stability of the business

B. Performance Standards The learners shall be able to solve exercises and problems that require financial statement preparation, analysis, and interpretation using
horizontal and vertical analyses and various financial ratios

C. Learning Competencies The learners: The learners: The learners: The learners:

Perform vertical and
horizontal analyses of
financial statements of a single
proprietorship
Perform vertical and horizontal
analyses of financial
statements of a single
proprietorship
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
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

Write LC Code for each ABM_BF12-IIIb-8 ABM_BF12-IIIb-8 ABM_BF12-IIIb-9 ABM_BF12-IIIb-9

LEARNING
RESOURCES/Ref.
1. Teachers Guide pages
2. Learners Material
pages
3. Textbook pages

PROCEDURES/LEARNI Lecture-Discussion of the Lecture-Discussion of the Lecture-Discussion of the Lecture-Discussion of the financial
NG ACTIVITIES vertical and horizontal vertical and horizontal analyses financial ratios such as current ratios such as current ratio, working
analyses of financial of financial statements of a ratio, working capital, gross capital, gross profit ratio, net profit
statements of a single single proprietorship profit ratio, net profit ratio, ratio, receivable turnover, inventory
proprietorship receivable turnover, inventory turnover, debt to- equity ratio, and
turnover, debt to- equity ratio, the like
and the like

ASSESSMENT
Sample of Assessment
Activity

REMARKS
No. of Learners w/in
Mastery level
No. of learners for
remediation
OTHER ACTIVITIES
Prepared by: Checked by:

ARIES G. CARAGAN,RCA,CPA MICHELLE B. ESTILLORE, RN, MAN, MAEd.