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)
School IMPASUGONG NATIONAL HIGH SCHOOL
Teacher ELIZABETH L. BAZAR
Time & Dates
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies /
Objectives.
Write the LC code for each
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources
V. PROCEDURES
A. Reviewing previous lesson
or presenting the new lesson
B. Establishing a purpose for
the lesson
C. Presenting examples/
instances of the new lesson
D. Discussing new concepts
and practicing new skills #1
Detailed Lesson Plan (DLP)
Grade Level 12
Learning Area BUSINESS FINANCE
Quarter 3rd QUARTER
The learners demonstrate an understanding of the basic concepts of risk
and return, and the time value of money.
The learners shall be able to:
Solve exercises and problems in computing for time value of money with
the aid of present and future values tables.
At the end of the lesson, the learner shall:
 Compute for the effective annual interest rate
ABM_BF12-IIIg-h-19
Specific Learning Outcomes
At the end of this lesson, the learners will be able to:
• Define the concepts regarding the time value of money.
• Apply the concepts in real life scenarios.
Basic Long-Term Financial Concepts
K TO 12 Basic Education Curriculum Guide for Senior High
School/Curriculum (page 4)
Business Finance in the Philippines Setting (pages 290-293)
Pictures and Power Point
A review of previous lesson will be initiated by asking someone will recite
learnings on the topic.(3 minutes)
The teacher will be able to present the objective orally. (2 minutes)
The teacher will discuss the new topic and unlock difficult terms;
What is bond? Classification of bond and its definition? What is nominal
rate? What is effective interest? The factors the effective interest rates of
the bonds, namely: a.) real rate of return b.) Inflation premium c.) Risk
premium. What is business risk and financial risk? (10 minutes)
The teacher will present to the class computation of effective interest rate;
The effective interest rate on bonds
E. Discussing new concepts
and practicing new skills #2
F. Developing mastery (Leads The student will answer problem;
to Formative Assessment 3) The average real rate of return is determined at 2.80%. The inflation
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
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
Real rate of return xxx
Add: Inflation premium xxx
Risk-free rate xxx
Add: Risk premium xxx
Effective interest rate xxx
By group. After giving sample cases in computing the effective interest
rate, Let each group solve problem and present it to the board.
( 10 minutes)
premium or expectation is determined at 3.40%, and the risk
premium covering both business risk and financial risk is set at 3%.
Compute the risk-free rate and effective rate of interest?
(10 minutes)
Students will be asked to give their insight to the quote:
“An investment in knowledge always pays the best interest.” By Benjamin
Franklin.
The teacher will ask the students: what have you learned of the topic we
have discuss. How this learning could help you as student in grade 12 (3
minutes)
Write True if the statement is correct. If it is not, write False and state your
reason briefly.
_______1. A term bond has a series of maturity dates.
_______2. The nominal rate of interest is usually the true rate of interest
on bond investment.
_______3. A bond is an unconditional promise to pay a specified sum of
money in the future and in periodic amount of dividends.
_______4. The effective interest rate is affected only by the inflation rate.
_______5. The business risk in the risk premium refers to inability of the
business to remain liquid.
_______6. The interest rate appearing on the face of the bond is called
effective interest rate.
_______7. A callable bond is a bond that can be surrendered to the issuing
company at the option of the bondholder.
_______8. Serial bond has a single maturity dates.
_______9. The risk premium represents the risk associated with the
investment.
_______10. The effective interest rate, is also known as yield to maturity or
market rate of interest.
(15 minutes)
Study in advance bonds
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?