WESLEYAN

UNIVERSITY – PHILIPPINES
Maria Aurora 3202 Aurora
BASIC EDUCATION DEPARTMENT
S.Y. 2024-2025

Classroom Instruction Delivery Alignment Plan

Subject Description: The course deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and vertical analyses and
financial ratios. Knowledge and skills in the analysis of financial statements will aid the future entrepreneurs in making sound economic decisions.

Culminating Performance Standard: The learners will be able to demonstrate understanding and appreciation of the Financial Statements by preparing a Financial Statements of a business of
their own desire.

Big Performance Task: A convenience store owner asked for your service to help her make a Financial Statements using her recorded transaction starting from the beginning of her store
operation. As an accountant, bookkeeper you are asked to prepare a Financial Statements. This Financial Statements will be used as a requirement to be passed to the Bureau of Internal
Revenue for Business Permit. The output should be based on the following advanced, proficient, needs improvement, poor.

Power Standard: The learners will be able to solve exercises and problems involving the different kinds of Financial Statements used by different business entities.

Literal Transfer Task: The learners will be able to demonstrate understanding and appreciation of Business Mathematics as they produce a Financial Statements by using and observing proper
basic business mathematical concepts.

First Quarter Performance Standard Learning Competencies Highest Thinking Skills to Assess Highest Enabling Strategy
to Use
Content Content Minimum Beyond Minimum KUD Beyond KUD RBT level Assessment Technique Enabling Teaching
Standards Minimum Classificat Minimum Classificat WW PC QA general Strategy
i on ion Strategy
Statement The learner The learner is The learner The learner… K Rememberi Pen- Multi Inductive
of demonstrates able to... is able to... ng andpaper ple Strategy
Financial understanding 1. Identify Test choic and
Position of... solve the elements of e Crossword
exercises and the SFP and and Puzzle
account titles problems that describe each Representatio
Probl n
 under the require of them. K Rememberi Worksheet(
assets, liabilities, preparation of ng Balance
and capital an Statement 2. Classify Sheet?
accounts of the of the elements of
Statement of Financial the SFP into IFL:
Financial Position for a current and
noncurrent
Position, namely, single
proprietorship items.
cash,
with proper 3. Prepare
receivables,
classification of the SFP of a
inventories,
accounts as single
prepaid
current and proprietorship.
expenses, Representatio
property, plant noncurrent using
n
and equipment, the report form
payables, and the account
accrued form. em Creating
expenses, 4. Prepare an D Creating Balance Solvi Creating “Honesty
unearned SFP using the Sheet ng is the best
income, long- report form and Making Policy” in
term liabilities the account making
and capital that form with financial
will equip him / proper D Creating statement
her in the classification of we need to
preparation of the items as be honest
Statement of current and in
Financial Position noncurrent. preparing
using the report the
form and account reports.
form.

Statement of Key concepts of solve exercises 1. identify the K Rememberi Proble Ident Problem Word
Comprehensive ratio and and problems that elements of ng m ificati Solving search
Income proportion the require the SCI and Solving on
service income preparation of SCI describe each and
and operating for a service of these items Probl Reasoning Worksheet
expenses of a business and a for a service em and Proof (Income
business and Solvi Exercises/Ho Statement)
service business merchandising
a ng mework
as well as sales, business
merchandising
contra sales, business 2. Income
purchases, prepare an Statem
contra purchase SCI for a e
accounts, cost of service nt
goods sold and business using Making
 general the singlestep D Creating
administrative approach 3.
and selling prepare an
expenses of a SCI
merchandising for a
business that will merchandising
equip him / her in business using
the multistep Creating
the preparation of
the SCI for both approach D
service and
merchandising
businesses

Statement of Key concepts of solve exercises 1. discuss U Analyzing Essay Stateme Ident Problem Deductive
Changes in buying and and problems the different nt of ificati Solving Strategy
Equity selling. that require forms of Change on
the forms of preparation of an business s in and IFL: Love
business SCE for a single organization Equity Probl Group to God,
organization, proprietorship 2. prepar Making em Collaboratio The
namely, single e an SCE Solvi ultimate
solve exercises
proprietorship, for a single ng purpose of
and problems
partnership, and Creating our life is
corporation, and that require love. If we
the structure of a preparation of a love God,
SCE of a single CFS we will love
proprietorship our work
that will equip him and so we
/ her in the will not be
preparation of the tempted to
said financial do things
that can
ruin our

Multi
ple
Choi
ce
and
Probl
em
Cash Flow report. proprietorship D Analyzing Reflectio Solvi n life.
Statement n ng
(CFS)

Creating

Inductive
Strategy

Question
the components and
and the structure Answer
of a CFS that will
equip him / her in
the preparation of 1. discuss Brainstormi
the said financial the ng
components
report
and structures
of a U
CFS Cash
Flow Reasoning
2. prepar Stateme and Proof
e a CFS nt Exercises
 D Making IFL:
Honesty.
We must
build a
habit of
truthfulness
in both big
and small
matters in
life. If we
will commit
ourselves
to honesty
the Lord
will do
great
things to
our lives.
Analysis and the methods or solve exercises 1. define U Analyzing Pen- Problem- Modi Connections Hands-on
Interpretatio tools of analysis and problems that the andpaper Solving fied activities
n of of financial require measurement Test TRU
Financial statements to computation and levels, namely, E
Statements include horizontal interpretation liquidity,
analysis, vertical using horizontal solvency,
analysis, and stability, and
analysis, vertical
financial ratios to profitability
analysis, and
test the level of perform vertical D Creating
liquidity, various financial Creating
and horizontal Case Study
solvency, ratios
analyses of
profitability, financial
and stability of statements of a
the single
business proprietorship
3. compute and
interpret OR
D Creating
financial ratios FAL Creating
such as current SE Catch up
ratio, working Problem- and
capital, gross Solving Prob
profit ratio, l em
2. net Solvi
profit ratio, ng
receivable
turnover,
inventory
 turnover, debt-
toequity ratio,
and the like

Accounting debits and prepare journal 1. differentiate U Applying Pen- Reasoning Teambased
Books – credits, journal entries for basic the journal andpaper and Proof learning
Journal and entries to record business from the Test Exercises
Ledger basic business transactions; solve general ledger
transaction and exercises and 2. determine
using t-accounts, problems that the normal IFL:
balance of an U Analyzing Honesty.
and posting to require using the
account Sincerity
general ledge taccount
3. prepare and
journal entries D Creating honesty
to record basic are
business necessary
transaction 4. in our
Multi
determine relationship
Preparin ple
balances of with God.
U Analyzing g Choi
accounts using journal ce And let
the t-account entry and God as our
and Ident partner in
balancin ificat solving the
g Trial i problems
Balance on inour lives.
Bank a bank solve exercises and 1. describe U Analyzing Pen- Ident Communicati Case
Reconciliatio reconciliation problems involving the nature of a andpaper ificat on Study
n statement, its the following: bank Test i
Statement nature and 1. identification reconciliation on/P
structure, and of the proper statement roble
reconciling items treatment of 2. identify K Rememberi m
reconciling items in common ng Solvi
and methods of
the bank reconciling ng
preparation
reconciliation items and
statement describe each of
2. preparation them U Analyzing
of a 3. analyze
bankreconciliation the effects of
statement the identified
reconciling
items 4. D Creating
prepare a bank
reconciliation
statement Problem
Solving
Accounting the preparation of prepare basic 1. perform the D Creating Worksh Ident Creating Hands-
Practice Set an accounting business steps in the eet ificat on
practice set for a forms and accounting about i Activity
merchandising documents, cycle, from cycle of on
business such as official preparation of accounti and
receipts, vouchers, documents to ng Modi
fied
sales invoice, the preparation,
TRU
purchase invoice, analysis, and
E/FA
delivery receipts, interpretation of
LSE
purchase order, and financial
withdrawal and statements
deposits slips; and
complete and submit
the accounting
practice set for a
merchandising
business

Income and the sound accomplish the 1. define U Analyzing Essay Income Ident Connections Hands
Business principles of BIR income and statem ificati on
Taxation taxation, its (Bureau of Internal business taxation e on Activity
purpose, and Revenue) forms and its nt
preparation of principles and Making
forms and processes
2. prepare
payment of taxes
 the list of sources D Creating Essay Worksh Creating Case
of gross income eet(BIR study
from form)
compensation
and gross income
from business,
and the
corresponding
personal and U Applying
additional
deductions Creating
3. explain
the procedure in Essay
the computation
of gross taxable D Creating
income and tax Hands-
due U on
4. prepare Analyzing Activity
the BIR forms
5. explain
the principles and U Analyzing
purposes of Creating
taxation
6. distinguish D Creating
individual from
business taxation
7. compute the
gross taxable
income and tax
due

Prepared by: Checked by: Noted by:

ROSALIE C. MANANGAN HAROLD R. MIJARES, LPT, CHRA ALICIA P. ABALOS, EdD.