4 A’s PROCEDURE:

Instructional Planning
(The process of systematically planning, developing, evaluating and managing the instructional process by using
principles of teaching and learning - D.O. 42, s. 2016)
Detailed Lesson Plan (DLP) Format

School Minbunga National High School Grade Level 12

Teacher MARITTES S. PAGAYAMAN Learning Area Business Finance
Time & Dates Quarter 3rd Quarter

I. OBJECTIVES
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 The learners are able to…

Standards
Solve exercises and problems that require financial statement
preparation, analysis, and interpretation using horizontal and vertical
analyses and various financial ratios

C. Learning The learners shall be able to…

Competencies /
Objectives. Perform vertical and horizontal analyses of financial statements of a single
Write the LC code for proprietorship (ABM_BF12-IIIb-08)
each
Specific Learning Outcomes
At the end of the unit lesson, the learners will be able to:
• Explain why managers analyze financial statements.
• Perform horizontal analysis of balance sheets and income statements.
II. CONTENT
Review of Financial Statement Preparation, Analysis, and Interpretation

III. LEARNING Laptop, PowerPoint, DLP, Projector, Cartolina, Pictures and Metacards.
RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials
pages
3. Textbook pages Business Finance for Senior High (Author: Nick L. Aduana)
page.76-97
4. Additional Materials
from Learning Resource
(LR) portal
B. Other Learning
Resources
V. PROCEDURES
Introductory Activity Check the attendance of the learners.

Observe classroom cleanliness.

Review of the previous lesson through oral recitation.

 (The preparation of horizontall analysis )

Activity/Strategy Group Activity:

The learners will be divided into 4 group. Fill up the following missing figure of
amount.

ABS CORP.
Income Statement
20B and 20A

20B 20A Increase/Decrease %

Sales P 300,00 P 200,000
Less: Cost of goods sold, 120,000 100,000
Gross profit on sales P 180,000 P 100,000
Less: Operating expenses
(including dep.,P6,000) 125,000 60,000
Income before income tax 55,000 P 40,000
Less: provision for income tax 19,250 14,000
NET INCOME P 35,750 P 26,000
===================
ABS Corporation
Balance Sheet
As of December 31, 20A and 20B

ASSETS : 20B 20A Increase/Decrease %

Current Assets P 60,000 30,000 _______________ ____
Investments _____ 80,000 _______________ ____
Plant,property, and
Equipment 75,000 90,000 _______________ ____
TOTAL ASSETS P 235,000 P __ _____________ ____

LIABILITIES:
Current Liabilities P 50,000 P 30,000 ______________ ____
Non-Current Liabilities 40,000 50,000 ______________ ____
Total Liabilities P 90,000 P 80,000 ______________ ____
OWNERS EQUITY:
Capital Beg. P 145,000 P ____ ______________ _____
TOTAL LIABILITIES AND
STOCKHOLDERS’ EQUITY P P 200,000 __________________________

Analysis Thereafter, the group will present to the class.

The purpose of this activity is to expose the learners to the financial
statements and for them to come up with useful conclusions on the
company’s financial results and status. The learners are assumed to be
already familiar with different financial statements. Elicit as many
opinions as possible.

Show the following Financial Statements of ABS, Inc. and ask the learners
the following questions:

• Is ABS, Inc. profitable?

• Is the company’s financial performance improving based on the two year

data presented?

• Is the company heavily financed by debt or equity?

Abstraction Horizontal Analysis

• This allows the learners to see the trend for the different accounts
in the Financial Statements.

• This is also known as trend analysis.

• To establish the trend, percentage changes of accounts from one

period to another have to be made.

To compute:
 Amount of change = Current year amount – Base (earlier) year
amount
Percent of change = Amount of change/Base (earlier) year amount
Application Call for a volunteer student will orally answer the questions ask by the
teacher.
1. What are the main income sources of your family for the last two
years?
2. How much the monthly income of your family for the past two
months?
3. How much the possible expenses of your family for the two
months?
4. Does your family have monthly obligation?
5. How can you apply the importance of this transaction in your life?

Assessment Asked students to prepare a horizontal analysis on the data below:

Agreement  “ SPENT MONEY WISELY ”

 “ TOGETHER EVERYONE ACHIEVE MORE”
 Advance study on how to prepare a vertical analysis
V. REMARKS

VI. REFLECTION

A. No. of learners who

earned 80% on the
formative assessment.
B. No. of learners who
require additional
activities for
remediation.
C. Did the remedial
lessons work? No. of
learners who have
caught up with the
lesson.
D. No. of learners who
continue to require
remediation
E. Which of my teaching
strategies worked well?
Why did these work?
F. What difficulties did I
encounter which my
principal or supervisor
can help me solve?
G. What innovation or
localized materials did I
use/discover which I
wish to share with other
teachers?