Department of Education

Region X
Senior High School Mass Training of Teachers
Senior High School Teachers

Detailed Lesson Plan (DLP) Format

School BUKIDNON NATIONAL HIGH SCHOOL Grade Level G12

Teacher JEROSE MARIE E. LUPIBA Learning Area FABM 1
Time & Dates Quarter 1st

I. OBJECTIVES
A. Content Standards
B. Performance Standards
The learners demonstrate an understanding of the financial planning
process, including budget preparation, cash management and
working capital management.
The learners will be able to prepare budgets such as projected
collection, sales budget, production budget, projected statement of
financial position, and projected cash flow statement.

C. Learning Competencies / The learners shall be able to illustrate the formula and format for the
Objectives. preparation of budgets and projected financial statements
Write the LC code for each (ABM_BF12-IIIc-d-11)

Specific Learning Outcomes

The learners will:
• Know and apply the tools used in budgeting.

II. CONTENT FINANCIAL PLANNING TOOLS AND CONCEPTS

III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages BUSINESS FINANCE
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources Powerpoint presentation, DLP/ Projector, chalk and board, manila
paper, pentel pen
V. PROCEDURES
A. Reviewing previous lesson or
presenting the new lesson
B. Establishing a purpose for the (5 min.)
lesson Ask the learners about their learning insights of the previous
dicussion.
C. Presenting examples/ (5 min.)
instances of the new lesson Let the learners discuss what is an operation budget and how it is
D. Discussing new concepts and
practicing new skills #1
E. Discussing new concepts and
practicing new skills #2
F. Developing mastery (Leads to
Formative Assessment 3)
G. Finding practical applications
of concepts and skills in daily
living
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
J. Additional activities for
application or remediation
 Assignment/Agreement
(____ minutes). Fill-in
below any of the four
purposes
 Reinforcing /
strengthening the day’s
lesson
 Enriching / inspiring the
day’s lesson
 Enhancing / improving
the day’s lesson
 Preparing for the new lesson
V. REMARKS
formulated.
Activity: “Picture Analysis”
The group will be divided into four. Each group will form a circle for
collaboration. They will be provided with happy smiley-meaning
somebody from the group is assign to raise the happy-smiley when
the group is now ready to answer after the picture flashes on the
screen. Many points earned compared to other groups will be
declared winner or first, then second, third and last.
(45 min.)
The teacher will discuss the cash budget and its steps and how it is
formulated.
A. Form the sales forecast, identify how much would be collected in
the cash budget period
- Continuing from previous example, assume selling price is
PHP100/unit unit. Sales for each month are expected to be collected
as follows:
 Month of sales: 20%
 A month after sales: 50%
 2 months after sales: 20%
- How much is total receipts from sales?
B. Identify other receipts.
C. From the production budget, identify how much of the purchases
made will be paid by the company on the cash budget period.
D. From the operation budget, identify which expenses will be paid
in cash during the cash budget period.
E. Identify all other cash payments to be made.
F. Match the receipts and disbursements on the periods they
become collectible and payable.
H. Get a minimum required cash balance.
Let the students do the wind-shield test.
Indicate special cases including but not limited to continuation of
lesson plan to the following day in case of re-teaching or lack of
time, transfer of lesson to the following day, in cases of class
 suspension, etc.
VI. REFLECTION Reflect on your teaching and assess yourself as a teacher. Think
about your student’s progress. What works? What else needs to be
done to help the students learn? Identify what help your
instructional supervisors can provide for you so when you meet
them, you can ask them relevant questions. Indicate below
whichever is/are appropriate.
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?