DLL Abm
DLL Abm
DLL Abm
IV. PROCEDURES
A. Beginning 1. Ask the learners if they have 1. Ask learners what are the 1. Ask learners to give examples The learners will take their
tried buying from sari-sari stores different types of financial of businesses which they think prelim examination.
on credit. statements. are very profitable and examples
2. Ask them what the implications 2.Ask learners what the contents of businesses that they think are
are if you or your household don’t are of the financial statements. not profitable.
pay your obligations to your 2. Take a pick from the examples
neighbor’s sari-sari store. given by the learners – one very
3. Ask them, if a business does not profitable and one that is not so
pay its obligations on time, will it profitable. Discuss what factors
also have the same experiences like affect their profitability. Factors
the household not paying its could include pricing, costs,
obligations? What could possibly operating expenses, etc.
happen to the business? Short-run? 3. Ask learners to reflect why
Long-run? businesses have different levels
of profitability?
B. Middle Discuss what are liquidity, Discuss to the learners the Show to the learners sample Assist the learners if there are
solvency, stability and profitability importance of analyzing and financial statement. Show to regarding examination.
by showing examples of financial interpreting financial statement. them how to compute and
statement. And the two way of analyzing interpret financial ratios.
financial statement – vertical
analysis and horizontal analysis.
C. End Provide exercises to the learners 1. Group the learners for a group Ask the learners the possible
and ask the learners to discuss what work. Ask them to compute the reasons why the sample
they think the ratios mean and Horizontal and Vertical Analyses companies have different ratios.
their applications may be. of ABC Inc’s financial statement. What could
2. After the groups have have possibly caused these
computed the Horizontal and differences? What are the
Vertical Analyses, ask the implications?
learners about their opinions
about the company’s profitability,
the ability pay debt obligations,
and how well it is manage
financially.
V. REMARKS
VI. REFLECTION
Prepared by: Checked by: Noted by: