GRADES 1 TO 12 DAILY SCHOOL GUTAD NATIONAL HIGH SCHOOL GRADE LEVEL GRADE 12

TEACHER LEA M. BANTING LEARNING AREA APPLIED ECONOMICS

LESSON PLAN
TEACHING DATES AND WEEK 6 SESSION 1-4 (JULY 10-14,
TIME 2017) QUARTER FIRST SEMESTER

SESSION 1 SESSION 2 SESSION 3 SESSION 4

I. OBJECTIVES

A. Content Standards The learners demonstrate an understanding of…

the components and structure of a CFS that will equip him/her in the preparation of the said financial report.
The learners shall be able to…
B. Performance Standards solve exercises and problems that require preparation of a CFS

The learners…
1. discuss the components and structures of CFS (ABM_FABM12-If-10)
C. Learning Competence/Objectives 2. prepare a CFS (ABM_FABM12-If-11)

II. CONTENT Cash Flow Statement (CFS)

III. LEARNING RESOURCES

A. References

1. Teacher’s Guide Pages

2. Learner’s Guide Pages

3. Textbook Pages

4. Additional Materials from

Learning Resources (LR) portal

Fundamentals of Accountancy Business and Management Book2 by Dr. Maria Veronica Joy M. Binuya
Basic Accounting by Win Lu Ballada, CPA
B. Other Learning Resources 21st Century Accounting Process by Zenaida Vera Cruz-Manuel
Financial Accounting by Conrado T. Valix
IV. PROCEDURES
 Review topic about the Review topic about Cash Flows Review topic about Cash Review topic about Statement of
Statement of Changes in from Operating Activities Flows from Investing Activities Cash Flows
Equity.
(Give examples of Cash Flows (Give examples of Cash (What do you understand about
A. Reviewing previous lesson or presenting the (What are the elements of from Operating Activities Flows from Investing Statement of Cash Flows? Why is it
new lesson SCE?) Activities) important?

IAS No.7 Revised 2007 Aside from operating activities, Aside from operating The Statement of Cash Flows
requires the preparation of cash flows are also classified activities, cash flows are also provides information on the inflows
statement of cash flow for a and presented into investing classified and presented into and outflows of the cash account of
certain period of time. This activities and financing activities investing activities and the entity. Cash flows are
summarizes the cash financing activities categorized into operating, investing
activities of the business: and financing activities. The CFS
cash inflows or sources of enlightens businesses on how cash
B. Establishing a purpose for the lesson cash and cash outflows or is being managed.
uses of cash.
Ask students what they Ask students what they Ask students what they Assume the following details from
understand about the uses of understand about Cash Flows understand about Cash Flows Dedicated Company for 2016
this statement. from Investing Activities. from Financing Activities.
Cash balance January 01 540,000
1) For evaluating cash Cash payment to supplier 90,000
stewardship of the Let us assume the following Let us assume the following
Cash received from customers
finance officer transaction: transaction: 850,000
2) Used as guide in March 7, 2016- Happy Tour March 01, 2016- May Gomez Salaries paid to employees 50,000
planning future cash bought tables and chairs from opened a tour and travel Payment for rent 40,000
flows Blim’s and paid cash amounting service by contributing cash of Cash payment for the purchased of
3) For assessing the to Php45,000.00 P50,000.00. machinery 100,000
ability of generating The transaction decreased the Cash received due to bank loan
cash from operating The transaction increased the 500,000
cash. In other words, acquisition
activities cash and the capital. Cash payment for short term
and sale of assets that are being borrowings 100,000
used by the business represent Financing activities represent
C. Presenting examples/instances of the new investing activities cash contributed and cash
lesson withdrawn by the owner
 Only transactions that have Cash Flows from Investing Cash Flows from Financing
effects on cash is reflected on Activities Activities
the Statement of Cash Flows. Investing activities include
Cash flows are classified and Financing activities include
making and collecting loans;
presented into operating obtaining resources from
activities, investing activities acquiring and disposing of
investments in debt or equity owners and creditors.
or financing activities.
securities; obtaining and selling Cash Inflows.
Cash Flows from Operating of property and equipment and  Receipts from
Activities other productive assets investment by
owners
Cash Inflows
These represent the main
 Receipts from sale of Cash outflows
revenue-producing activities
of the entity that are not property and  Payments to owners
investing or financing equipment in the form of
activities.  Receipts from sale of withdrawals
Examples of these activities investment in debt or
may include: equity securities
 Receipts from
 Cash received from
customers collections on notes
 Cash paid to receivables
suppliers Cash Outflows
 Cash paid to  Payments to acquire
employees property and
 Cash paid for selling equipment
and administrative
 Payments to acquire
expenses
debts or equity
Inflows: revenue collections securities.
D. Discussing new concepts and practicing new Outflows: payment for
skills expense

How was cash obtain by the Given the transactions below Given the transactions below Identify the following as Operating,
business? determine what kind of cash determine what kind of cash Investing, or Financing Activity
How was cash spent? flows from investing activities flows from financing activities 1) cash payments for
What caused the increase or are the following. are the following. advertising expense
decrease of cash? 1) Purchased computer 1) Cash invested by 2) cash receipts from rental
set, cash on delivery the owner fees
2) Notes receivables 2) Cash withdrawal by 3) payment for
F. Developing Mastery collected the owner suppliers……..

G. Finding practical applications of concepts Some businesses fail What is importance of classifying Explain why do businesses Why is CFS vital to the financial
and skills in daily life because of its inability to cash flows into 3 kinds of need to prepare a Statement health of the business?
maintain a proper balance activities? of Cash Flows?
between receipts and
 disbursements. React on this.
Only transactions that have Investing activities include Financing activities include The Statement of Cash Flows
effects on cash is reflected on making and collecting loans; obtaining resources from provides information on the inflows
the Statement of Cash Flows. acquiring and disposing of owners and creditors. and outflows of the cash account of
Cash flows are classified and
investments in debt or equity the entity. Cash flows are
presented into operating
activities, investing activities securities; obtaining and selling categorized into operating, investing
or financing activities. of property and equipment and and financing activities. The CFS
H. Making generalizations and abstractions other productive assets enlightens businesses on how cash
about the lesson is being managed.

The Worksheet: The Worksheet The Worksheet The Worksheet

Determine whether the Differentiate Cash Flows Identify the following as Using the information given, prepare
following are Operating Cash Operating Activities from Operating, Investing, or a Statement of Cash Flows.
Flows Activities or not. Financing Activity Cash balance January 01 640,000
Investing Activities Cash payment to supplier 80,000
1. Collections from 4) cash payments for Cash received from customers 850,000
customers advertising expense Salaries paid to employees 40,000
2. Payment for rent 5) Cash receipts from Payment for rent 60,000
3. Collections from rental fees Cash payment for the purchased of
machinery 70,000
referrals 6) Payment for Cash received due to bank loan 440,000
I. Evaluating learning made……… suppliers…….. Cash payment for short term borrowings
110,000
J. Additional activities for application and
remediation

V. REMARKS

VI. REFLECTION

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

B. No. of learners who require additional activities for

remediation who scores below 50%

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 this 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?