Republic of the Philippines
Department of Education
REGION X – NORTHERN MINDANAO
SCHOOLS DIVISION OF BUKIDNON
KIBAWE EAST DISTRICT
KIBAWE NATIONAL HIGH SCHOOL – MAIN CAMPUS
Natulongan, Kibawe, Bukidnon
DAILY
LESSON PLAN
Content
Standards
Performance
Standards:
Learning
Competencies/
Objective/LC
Code
Topic
Learning
Resources
Materials
Teaching
Philosophy
Learning across
curriculum
School:
Kibawe National High School –
Main Campus
DAVID MOISES M. JANGAO
Grade
ABM 12, GAS 12A
Level
Teacher:
Learning BUSINESS FINANCE
Area
Date/Time:
November 14, 2023
Quarter
Second Quarter
The learners demonstrate an understanding of the sources and uses of shortterm and longterm funds, and the requirements, procedures, obligation to creditor, and reportorial
necessities.
The learners shall be able to:
 Distinguish debt and equity financing as well as the risks associated with each
source of financing.
 Identify the bank and non-bank institutions in the vicinity that are possible sources
of funds.
The learners will be able to:
 Cite bank and nonbank institutions in the locality that would serve as possible
sources of funds for business operations. (ABM_BF12-IIIe-f-13)
Specific Learning Outcomes:
 Identify the Bank and Nonbank institutions in the vicinity that are possible sources
of funds and enumerate their requirements and process for loan application.
Short Term and Long Term Funds
Business Finance, Module 3, Department of Education- Bureau of learning
Resources (DepEd-BLR)
Vibal group Inc. and Florenz C. Tugas, Aeson Luiz C. Dela Cruz,
Alloysius Joshua S. Paril, and Alger C. Tang. Business Finance, Araneta
Avenue,
Quezon City
Contemporary
Philippine
Arts from the Regions
Laptop, Television, Powerpoint Presentation, Pictures
This lesson is anchored with progressivism and constructivism teaching
philosophies as guide in choosing teaching strategies.
REMARKS
Indicator 8
Indicator 3,
4, and 7
PROGRESSIVISM
Progressivism is a student-centered philosophy which believes that ideas
should be tested by experimentation, and learning comes from finding answers from
questions. Progressivists believe that people learn best from what they consider most
relevant to their lives centering the curricula on the needs, experiences, interests, and
abilities of students. They try to make class interesting and useful by planning
lessons that provoke curiosity. There is active learning in progressivism. The
students interact with one another and develop social qualities such as cooperation
and tolerance for different points of view. Moreover, learners solve problems in the
classroom similar to those they will encounter in their everyday lives.
CONSTRUCTIVISM
Constructivism is a student-centered philosophy that emphasizes hands on
learning and students actively participating in lessons. Constructivists believe that
students should be able to discover lessons on their own through hands on activity
because it is the most effect way of learning and is considered true learning.
This lesson has an application of knowledge of content within and across
Indicator 1
curriculum such as:
1) Mathematics - Students can apply mathematical concepts in analyzing the
financial implications of debt and equity financing.
Republic of the Philippines
Department of Education
REGION X – NORTHERN MINDANAO
SCHOOLS DIVISION OF BUKIDNON
KIBAWE EAST DISTRICT
KIBAWE NATIONAL HIGH SCHOOL – MAIN CAMPUS
Natulongan, Kibawe, Bukidnon
PROCEDURES
Preliminary
Activities
( 3 minutes )
Review Activity
( 5 minutes )
2) Economics - Students can understand the impact of different sources of funds on
the economy and business sectors.
3) English - Students can develop communication skills by presenting and
discussing the advantages and disadvantages of debt and equity financing.
4) MAPEH – Students can develop the role playing skill in explaining the debt and
equity financing.
TEACHER’S ACTIVITY
Begin with classroom routines
a. Prayer
b. Reminder of the classroom rules
 Arrange your chairs properly, pick up pieces of papers and
make sure that you are sitting properly and comfortably.
 Always be on time.
 Observe and practice Good Manners and Right Conduct at
all times.
 Bad words are strictly not allowed.
 Refrain from bullying, insults and put-downs.
 No shouting, if you want to answer or ask questions, just
raise your hand.
 Treat others with respects at all times regardless of his/ her
gender, culture and religion
c. Checking of attendance
d. Quick Smile to your seatmates 😊
(Ensure that the classroom is always conducive for learning)
ACTIVITY 1. Fill me, I’m empty.
In a 1/4 sheet of paper, draw and supply the missing info’s in the box. (This
activity is designed to test the learners knowledge on the lessons discussed
last session.)
Indicator
and 6
5
Indicator 1,
3, 6, 8, and 9

Motivation
( 5 minutes )
Ask someone from the class to share/recap the topic last
meeting.
Activity 2: Role Playing
1. Divide the class into groups and assign each group a role-play
scenario where they have to make a decision on whether to use debt
or equity financing for a business.
2. Show pictures about Debt and Equity Financing to the learners.
Indicator
2, 6, 8
1,
Republic of the Philippines
Department of Education
REGION X – NORTHERN MINDANAO
SCHOOLS DIVISION OF BUKIDNON
KIBAWE EAST DISTRICT
KIBAWE NATIONAL HIGH SCHOOL – MAIN CAMPUS
Natulongan, Kibawe, Bukidnon
3. Ask someone from the class what is the lesson all about.
Activity
(10 minutes)
Activity #3: Debt vs Equity Pros and Cons Debate
Indicator 1,
Instructions:
1. Divide the class into two groups - one representing debt financing and 3, 4, 6, 7, 8,
and 9
the other representing equity financing.
2. Each group will brainstorm and list down the pros and cons of their
respective financing option.
3. The groups will take turns presenting their arguments and engaging
in a debate.
Assessment Questions:
1. What are the advantages of debt financing over equity financing?
2. Explain the disadvantages of equity financing compared to debt
financing.
3. How can a business mitigate the risks associated with debt financing?
Analysis
(10 minutes)
Abstraction
(10 minutes)
Application
( 10 minutes )
Assessment
(10 minutes)
Activity #4: Source and Use of Funds
Significance: This activity allows students to apply their knowledge of
different sources and uses of funds in real-world situations.
Instructions:
1. The learners will identify the most appropriate source of funds for
business and explain their reasoning.
2. Each group will have a short discussion about the different sources
of fund and will share their idea to the class. (1 reporter per group)
Assessment Questions:
1. What are the different sources of funds available in the Philippines?
2. How can a business determine the most appropriate source of funds
for its specific needs?
 The teacher will discuss the Debt and Equity Financing
 The teacher will give additional concepts on the different sources of
funds.
The main objective of this lesson is for students to understand the advantages
and disadvantages of using debt and equity financing and to distinguish the
different sources and uses of funds available in the Philippines. By analyzing
real-world examples and engaging in debates and discussions, students will
develop a deeper understanding of these concepts.
 What are the available Bank, Credit Cooperatives,
Commercial Finance Companies in Kibawe?
Activity #5: Para madato: MAGNEGOSYO TA!
 Students will work in groups to create a business plan for a start-up
company. They should determine most appropriate source of funds
for their business and justify their choice based on the advantages and
disadvantages discussed in class.
 A reporter will share their output in the class.
Paper and Pen Assessment ( 5 points each )
Indicator 1,
2, 3, and 6
Indicator 1,
4, 6 and 9
Indicator 1,2,
Indicator
and 9
3
Republic of the Philippines
Department of Education
REGION X – NORTHERN MINDANAO
SCHOOLS DIVISION OF BUKIDNON
KIBAWE EAST DISTRICT
KIBAWE NATIONAL HIGH SCHOOL – MAIN CAMPUS
Natulongan, Kibawe, Bukidnon
1. Explain the advantages and disadvantages of using debt financing
for a business. Provide examples.
2. Identify three sources of funds available in the Philippines and
explain their applicability in different business situations.
Assignment
Students will interview a local entrepreneur or business owner and inquire Indicator
about their experience with debt and equity financing. They will summarize 6, and 9
the interview findings in a report.
REMARKS
The teacher used varied teaching strategies to meet the needs of learners
individually.
Teaching strategies:
 Role Playing
 Group Discussion
 Debate
 Direct Instruction
 Problem – Based Learning
 Inquiry – Based Learning
Indicator 2
REFLECTION
Prepared by:
Check and Reviewed by:
DAVID MOISES M. JANGAO
Subject teacher
ROLAND G. MONTERON
Master Teacher I(SHS)
Approved by:
MARITTES R. AGUILAR
School Principal I
3,