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

A. Reviewing previous lesson or presenting the
new lesson
B. Establishing a purpose for the lesson
C. Presenting examples/instances of the new
lesson
Review topic about the
Statement of Changes in
Equity.
(What are the elements of
SCE?)
IAS No.7 Revised 2007
requires the preparation of
statement of cash flow for a
certain period of time. This
summarizes the cash
activities of the business:
cash inflows or sources of
cash and cash outflows or
uses of cash.
Ask students what they
understand about the uses of
this statement.
1) For evaluating cash
stewardship of the
finance officer
2) Used as guide in
planning future cash
flows
3) For assessing the
ability of generating
cash from operating
activities
Review topic about Cash Flows
from Operating Activities
(Give examples of Cash Flows
from Operating Activities
Aside from operating activities,
cash flows are also classified
and presented into investing
activities and financing activities
Ask students what they
understand about Cash Flows
from Investing Activities.
Let us assume the following
transaction:
March 7, 2016- Happy Tour
bought tables and chairs from
Blim’s and paid cash amounting
to Php45,000.00
The transaction decreased the
cash. In other words, acquisition
and sale of assets that are being
used by the business represent
investing activities
Review topic about Cash
Flows from Investing Activities
(Give examples of Cash
Flows from Investing
Activities)
Aside from operating
activities, cash flows are also
classified and presented into
investing activities and
financing activities
Ask students what they
understand about Cash Flows
from Financing Activities.
Let us assume the following
transaction:
March 01, 2016- May Gomez
opened a tour and travel
service by contributing cash of
P50,000.00.
The transaction increased the
cash and the capital.
Financing activities represent
cash contributed and cash
withdrawn by the owner
Review topic about Statement of
Cash Flows
(What do you understand about
Statement of Cash Flows? Why is it
important?
The Statement of Cash Flows
provides information on the inflows
and outflows of the cash account of
the entity. Cash flows are
categorized into operating, investing
and financing activities. The CFS
enlightens businesses on how cash
is being managed.
Assume the following details from
Dedicated Company for 2016
Cash balance January 01 540,000
Cash payment to supplier 90,000
Cash received from customers
850,000
Salaries paid to employees 50,000
Payment for rent 40,000
Cash payment for the purchased of
machinery 100,000
Cash received due to bank loan
500,000
Cash payment for short term
borrowings 100,000
 Only transactions that have
effects on cash is reflected on
the Statement of Cash Flows.
Cash flows are classified and
presented into operating
activities, investing activities
or financing activities.
Cash Flows from Operating
Activities
These represent the main
revenue-producing activities
of the entity that are not
investing or financing
activities.
Examples of these activities
may include:
 Cash received from
customers
 Cash paid to
suppliers
 Cash paid to
employees
 Cash paid for selling
and administrative
expenses
Inflows: revenue collections
D. Discussing new concepts and practicing new Outflows: payment for
skills expense
How was cash obtain by the
business?
How was cash spent?
What caused the increase or
decrease of cash?
F. Developing Mastery
G. Finding practical applications of concepts Some businesses fail
and skills in daily life because of its inability to
maintain a proper balance
between receipts and
Cash Flows from Investing
Activities
Investing activities include
making and collecting loans;
acquiring and disposing of
investments in debt or equity
securities; obtaining and selling
of property and equipment and
other productive assets
Cash Inflows
 Receipts from sale of
property and
equipment
 Receipts from sale of
investment in debt or
equity securities
 Receipts from
collections on notes
receivables
Cash Outflows
 Payments to acquire
property and
equipment
 Payments to acquire
debts or equity
securities.
Given the transactions below
determine what kind of cash
flows from investing activities
are the following.
1) Purchased computer
set, cash on delivery
2) Notes receivables
collected
What is importance of classifying
cash flows into 3 kinds of
activities?
Cash Flows from Financing
Activities
Financing activities include
obtaining resources from
owners and creditors.
Cash Inflows.
 Receipts from
investment by
owners
Cash outflows
 Payments to owners
in the form of
withdrawals
Given the transactions below Identify the following as Operating,
determine what kind of cash Investing, or Financing Activity
flows from financing activities 1) cash payments for
are the following. advertising expense
1) Cash invested by 2) cash receipts from rental
the owner fees
2) Cash withdrawal by 3) payment for
the owner suppliers……..
Explain why do businesses Why is CFS vital to the financial
need to prepare a Statement health of the business?
of Cash Flows?
 disbursements. React on this.
Only transactions that have
effects on cash is reflected on
the Statement of Cash Flows.
Cash flows are classified and
presented into operating
activities, investing activities
or financing activities.
H. Making generalizations and abstractions
about the lesson
Investing activities include
making and collecting loans;
acquiring and disposing of
investments in debt or equity
securities; obtaining and selling
of property and equipment and
other productive assets
Financing activities include
obtaining resources from
owners and creditors.
The Statement of Cash Flows
provides information on the inflows
and outflows of the cash account of
the entity. Cash flows are
categorized into operating, investing
and financing activities. The CFS
enlightens businesses on how cash
is being managed.

The Worksheet: The Worksheet The Worksheet The Worksheet

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

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?