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K to 12 BASIC EDUCATION CURRICULUM

SENIOR HIGH SCHOOL – ACADEMIC TRACK


Grade: 12 Semester: 2nd
Core Subject Title: Business Finance No. of Hours/ Semester: 80 hours/ semester
Prerequisite: Fundamentals of ABM1
Co-requisite: Fundamentals of ABM2

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. 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.

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

1. Introduction to Financial The learners demonstrate an The learners are able to… The learners…
Management understanding of…
1. define Finance 1. explain the major role of
the definition of finance, the 2. describe who are ABM_BF12-IIIa-1
financial management and
activities of the financial responsible for financial the different individuals
manager, and financial management within an involved
institutions and markets organization
3. describe the primary 2. distinguish a financial
activities of the financial institution from financial
ABM_BF12-IIIa-2
manager instrument and financial
4. describe how the financial market
manager helps in achieving
the goal of the organization 3. enumerate the varied
5. describe the role of financial institutions and
ABM_BF12-IIIa-3
financial institutions and their corresponding
markets services

4. compare and contrast the


varied financial ABM_BF12-IIIa-4
instruments

5. explain the flow of funds


within an organization –
through and from the ABM_BF12-IIIa-5
enterprise—and the role of
the financial manager

K to 12 Senior High School Accountancy, Business and Management Strand – Business Finance February 2014 Page 1 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACADEMIC TRACK

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

2. Review of Financial the process of preparing solve exercises and problems


Statement Preparation, financial statements as well as that require financial statement
Analysis, and Interpretation the methods or tools of analysis preparation, analysis, and
of financial statements, including interpretation using horizontal
1. prepare financial
horizontal analysis, vertical and vertical analyses and ABM_BF12-IIIb-6
statements
analysis, and financial ratios to various financial ratios
test the level of liquidity,
solvency, profitability, and
stability of the business

2. define the measurement


levels, namely, liquidity,
ABM_BF12-IIIb-7
solvency, stability, and
profitability

3. perform vertical and


horizontal analyses of ABM_BF12-IIIb-8
financial statements of a
single proprietorship

4. compute, analyze, and


interpret financial ratios
such as current ratio,
working capital, gross
ABM_BF12-IIIb-9
profit ratio, net profit
ratio, receivable turnover,
inventory turnover, debt-
to- equity ratio, and the
like

K to 12 Senior High School Accountancy, Business and Management Strand – Business Finance February 2014 Page 2 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACADEMIC TRACK

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

3. Financial Planning Tools and the financial planning process, 1. illustrate the financial
Concepts including budget preparation, planning process
cash management, and working 1. identify the steps in the
capital management 2. prepare budgets such as ABM_BF12-IIIc-d-10
financial planning process
projected collection, sales
budget, production budget,
income projected statement
of comprehensive income,
projected of financial 2. illustrate the formula and
position, and projected cash format for the preparation
ABM_BF12-IIIc-d-11
flow statement of budgets and projected
financial statement
3. describe concepts and tools
in working capital
management
3. explain tools in managing
cash, receivables, and ABM_BF12-IIIc-d-12
inventory

4. Sources and uses of short- the sources and uses of short- 1. distinguish debt and equity 1. cite bank and nonbank
term and long-term funds term and long-term funds , and financing institutions in the locality
the requirements , procedure , that would serve as ABM_BF12-IIIe-f-13
obligation to creditor, and 2. identify the bank and possible sources of funds
reportorial necessities nonbank institutions in the for business operations
vicinity that are possible
2. compare and contrast the
sources of funds, and
loan requirements of the
enumerate their ABM_BF12-IIIe-f-14
different bank and
requirements and process
nonbank institutions
for loan application
3. draw a flow chart on the
ABM_BF12-IIIe-f-15
steps in loan application
4. list down obligations of
ABM_BF12-IIIe-f-16
entrepreneurs to creditors
5. identify uses of funds ABM_BF12-IIIe-f-17

K to 12 Senior High School Accountancy, Business and Management Strand – Business Finance February 2014 Page 3 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACADEMIC TRACK

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

5. Basic Long-term Financial basic concepts of risk and 1. distinguish simple and
Concepts return, and the time value of compound interest
1. calculate future value and
money
present value of money ABM_BF12-IIIg-h-18
2. solve exercises and
problems in computing for
time value of money with
the aid of present and
2. compute for the effective
future value tables ABM_BF12-IIIg-h-19
annual interest rate
3. prepare loan amortization
tables
3. compute loan amortization
4. compute for the net present using mathematical
ABM_BF12-IIIg-h-20
value of a project with a concepts and the present
conventional cash-flow value tables
pattern

5. describe the risk-return 4. apply mathematical


trade-off concepts and tools in
ABM_BF12-IIIg-h-21
computing for finance and
investment problems

5. explain the risk-return


ABM_BF12-IIIg-h-22
trade-off

K to 12 Senior High School Accountancy, Business and Management Strand – Business Finance February 2014 Page 4 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACADEMIC TRACK

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

6. Introduction to investment the definition, purpose, kinds, 1. identify the types of


advantages, and disadvantages investments particularly
and the risks of investment bank deposits , insurance,
real estate , hard assets,
mutual funds, and stocks 1. compare and contrast the
and bonds different types of ABM_BF12-IVm-n-23
2. indicate the advantages and investments
disadvantages of each type
of investment
3. explain the risks inherent in
each type of investment
2. classify investment
according to its type and
ABM_BF12-IVm-n-24
features, and advantages
and disadvantages

3. measure and list ways to


minimize or reduce
ABM_BF12-IVm-n-25
investment risks in simple
case problems

7. Managing Personal Finance the philosophy and practices in 1. identify money


personal finance management philosophy
1. enumerate money
ABM_BF12-IVo-p-26
management philosophies
2. apply basic personal finance
principles and practices in
earning, spending, saving,
2. illustrate the money
and investing money
management cycle and
gives examples of sound
ABM_BF12-IVo-p-27
practices in earning,
spending, saving, and
investing money

K to 12 Senior High School Accountancy, Business and Management Strand – Business Finance February 2014 Page 5 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACADEMIC TRACK

CODE BOOK LEGEND

SAMPLE CODE: ABM_BF12-IIIa-1


LEGEND SAMPLE
Accountancy, Business and
Track/ Strand Management
Strand
underscore_

First Entry ABM_BF12


Track/ Strand Subject Business Finance

Grade Level 12

-
Roman Numeral
*Zero if no specific quarter
Quarter Quarter III
Lowercase Letter
*Put a hyphen (-) in between letters to indicate Week Week a
more than a specific week
-

explain the major role of financial


Arabic Number Competency management and the different 1
individuals involved

K to 12 Senior High School Accountancy, Business and Management Strand – Business Finance February 2014 Page 6 of 6