DAILY Teacher GEORGE L.

PASTOR Grade Level 12

LESSON School Principal Learning Area ABM
PLAN Date Quarter 3
Teaching Tim Class
e Observation #

Parts of the Plan Contents of the Plan Annotation/Indicators

I. OBJECTIVES
The methods or tools of analysis of financial statements
to include horizontal analysis, vertical analysis, and
A. Content Standards
financial ratios to test the level of liquidity,
solvency, profitability, and stability of the business
The learners solve exercises and problems that require
B. Performance computation and interpretation using horizontal analysis,
Standards vertical analysis, and various financial ratios

Compute and interpret financial ratios such as current

ratio, working capital, gross profit ratio, net profit ratio,
C. Learning
receivable turnover, inventory turnover, debt-to-equity
Competencies/
ratio, and the like (ABM_FABM12-Ig-h-14)
Objectives
Compute and interpret current ratio.

II. CONTENT AND MATERIALS

A. Lesson/ Topic Analysis and Interpretation of Financial Statements
Fundamentals of ABM 2 by Angeles A. De Guzman,
B. References
DBA, CPA page 47 -49
Indicator 8
Selected, developed, organized
and used appropriate teaching
C. Materials Slides, printed materials, video
and learning resources,
including ICT to address
learning goals.
III. PROCEDURES
Preliminary A. Preliminaries
Activities 1. Prayer Indicator 1
2. Checking of Attendance: Have the secretary to Apply knowledge of content
facilitate this within and across curriculum
3. Classroom Management: Instruct the learners to: teaching areas
* Arrange their chairs properly Differentiate the forms of
*Clean the top of their desk business organizations in terms
*Pick up trashes on the floor of their purpose and role in
socioeconomic development
B. Review of the Previous Lesson (ABM_ESR12-IIIa-d-1.3)
The teacher will ask the learners:
1. What is current asset? Indicator 2
2. What is current liabilities? Used a range of teaching
strategies that enhance learner
C. Motivation achievement in literacy and
Show three pictures for the students to interpret. numeracy skills.
 Interpretation

Indicator 5
Managed learner behavior
constructively by applying
positive and non-violent
discipline to ensure learning-
focused environments.
(give positive feedback)

The third photo is a statement of

Financial Position of Jollibee
Foods Corporation. (Please refer
to the enclosed copy)
 Ask the following question for processing:
1. What did you see in the first image? Can you
provide your interpretation or analysis of it?
2. What does the second image say? What’s your
interpretation about it?
3. Finally, the last image. How would you interpret it?
Which financial indicators are crucial for ensuring
an accurate analysis and interpretation?

Present the learning objective.

Compute and interpret current ratio.

The class will be divided into two (2) groups based on Indicator 4
their interest. Each group will choose a leader and will Managed classroom structure
be given a task to brainstorm about the statement of to engage learners, individually
financial position of JFC. They will present to the class or in groups, in meaningful
their ideas about the operation of the business. exploration, discovery and
hands-on activities within a
*Group I (Linguistic) “Accounting Balita” The range of physical environments.
learners will create some news about the operation of (learners will collaborate and
Lesson Proper:
Jollibee. share ideas)
A. Activity
*Group II (Spatial) “Art-te mo” The learners will draw Indicator 6
a graph about JFC’s performance. Used differentiated,
developmentally appropriate
The class will be given five (5) minutes to prepare, learning experiences to address
and each group will be given (2) minutes to perform or learners’ gender, needs,
present in front of the class. strengths, interests and
experiences.
Guide Questions: (Learners will choose based on
Ask the following questions for processing: their interest
1. What are the factors that you consider in interpreting
the financial data of the company?
B. Analysis
2. As a future businessman or employee, how important Indicator 1
is it for you to analyze the performance of a Apply knowledge of content
business? within and across curriculum
teaching areas
Discussion: Current Assets Visualizes the ratio of 2 given
Current Ratio numbers. (M5NS-IIh-122)
Current Liabilities

The current ratio helps investors and creditors Indicator 2

understand the liquidity of a company and how easily Used a range of teaching
C. Abstraction that company will be able to pay its current liabilities. strategies that enhance learner
achievement in literacy and
*Compute the current ratio for Jollibee and McDo numeracy skills.
and interpret which of the two (2) companies has the  Ratio
best performance based on current ratio.
Indicator 2
Used a range of teaching
Compute and interpret the following data: strategies that enhance learner
achievement in literacy and
*Ding’s Clothing Store is applying for a loan to numeracy skills.
remodel the storefront. The bank asks Ding for a  Interpretation
detailed statement of financial position, so it can
compute the current ratio. Ding’s statement of financial Indicator 3
position included the following accounts: Applied a range of teaching
strategies to develop critical
Cash Php10, 000 and creative thinking, as well as
D. Application
Accounts Receivable 5, 000 other higher-order thinking
Inventory 5, 000 skills.
Prepaid Taxes 500
Current Liabilities 15, 000

a. How did you compute for the current ratio?

b. Is the store a liquid institution? Why?
 IV. EVALUATION
In a ¼ sheet of paper, compute and interpret the current Indicator 9
ratio: Designed, selected, organized
and used diagnostic, formative
Cash Php20, 000 and summative assessment
Accounts Receivable 6, 000 strategies consistent with
Inventory 11, 000 curriculum requirements.
Prepaid Insurance 1, 000
Account Payable 12, 000
Accrued Expense 20, 000
Non-current Liabilities 75, 000
Owner’s Capital Php100, 000

1.How much is the current assets?

2.How much is the current liabilities?
3.What is the current ratio?
4.The business is liquid because
a. Current asset cannot cover the current liabilities.
b. There is enough current asset to cover its current
liabilities.
c. There is enough capital available.
d. Current liabilities is lower than the existing non-
current liabilities.
5. If the cash will be reduced to Php10, 000, what is the
current ratio?

V. ASSIGNMENT
Copy and answer in a ½ crosswise sheet of paper. Indicator 7
Planned, managed and
Compute and interpret the following data: implemented developmentally
sequenced teaching and
1. Current Assets is Php2, 000, current liabilities are learning processes to meet
Php3, 500. What is the current ratio? curriculum requirements and
2. Inventory is Php150. Accounts Payable is Php450. varied teaching contexts.
Cash and accounts receivable total Php800. What is the Lesson Plans serve as a
current ratio? blueprint that I use every day
3. If the current ratio is 1.7, what is the total accounts that helps me function more
receivable if cash is Php20, 000, inventory is Php7, 500, effectively in my class and help
and accounts payable is Php30, 000. assure that the learning
4. Cash is 30% of total current assets. If current ratio is objective aligned with the
2.3, what is the new current ratio if total non-cash activities and assessment.
current assets grow by 50%?
5. If company A has current ratio of 1.3 while company
B has a current ratio of 2.3, which is a better company?
Why?

1. Remarks

2. Reflections

A. No. of learners who earned 80% in the evaluation

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?

Prepared by
GEORGE L. PASTOR
Teacher Applicant