1.
Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Division of Cavite
WESTERN COLLEGES, INC.
Latoria, Naic,Cavite
Flexible Instruction Delivery Plan (FIDP)
Grade: 12
Instructor: ALBERTO S. MIRANDA
Core Subject Title: : Business Ethics and Social Responsibility
Semester: 2nd Semester
No. of Hours/Semester: 80 hours/semester
Prerequisites (if needed): FABM 1 & 2, Organization and Management,
Principles of Marketing and Business Math
Core Subject Description: The course deals with the fundamental concepts, principles, and practices of ethical standards in the business environment. It combines the theoretical foundations of
setting up business enterprises with the conduct of entrepreneurial activities in the context of one’s accountability and social responsibility. Specifically, the course aims to: (1) provide students
with a basic understanding of the mechanisms whereby companies can be made to act in the best interest of shareholders, other stakeholders, and society as a whole; (2) provide students with
knowledge of general ethical principles as applied to the special situations of business and the ability to make informed judgments through case analyses; and (3) equip students with the ability
to formulate basic strategies in relation to corporate ethics and governance.
What to Teach? Why Teach? How to Assess? How to Teach?
Content Content
Standards
Most Essential
Topics
Performance
Standards
Learning Competencies Highest Thinking Skill to Assess
Highest Enabling Strategy to Use
in developing the Highest Thinking
Skill to Assess
Complete
KUD
Classification
Most Essential
KUD
Classification
RBT Level
Flexible
Assessment
Activities
(FAA)
Enabling
General
Strategy
Flexible
Learning
Strategies
(FLS)
Performance
Checks
3st
QUARTER

2.
3rd
quarter
Content
Content
Standard
s
Performance Standards Learning Competencies Highest Thinking Skill to Assess
Highest
Enabling
Strategy to
Use in
Developing
the Highest
Thinking
Skill to
Assess
Minimum
KUD
Classifica
tion
Beyond
Minimum
KUD
Classifica
tion
RBT
Level
Assessment Technique
Enabling
General
Strategy
Te
ac
hi
ng
Str
ate
g y
WW QA PC
Minimum B
e
y
o
n
d
M
i
n
i
m
u
m
1. The Role of
Business
in Social and
Economic
Development
2. Foundations
of the
Principles of
Business
Ethics
3. Social
Responsibility
of
Entrepreneur
4. Business
Beyond Profit
Motivation
The learners
demonstrate
an
understanding
of:
1. the nature
and forms of
business
organizations
2. the purposes
of establishing
business
enterprises
3. the core
principles
underlying
fairness,
accountability,
and
transparency
in business
operation and
stewardship
(respect for
others’
4. common
practices in
business
organizations
(decorum,
protocol,
policies,
marketing,
bookkeeping,
reportorial
requirements
The learners are able to:
1.define finance
2.describe who are
responsible for financial
management within an
organization 3.describe
the primary activities of
the financial manager
4.describe how financial
manager helps in
achieving the goal of the
organization 5.describe the
role of financial
institutions and markets
T
h
e
l
e
a
r
n
e
r
s
w
i
l
l
p
e
r
f
o
r
m
s
e
l
l
i
n
g
p
r
o
d
u
c
t
s
1.explain the major role of financial
management and the different
individuals involve
2. distinguish a financial institution
from financial instrument and
financial market
3. enumerate the varied financial
institutions and their corresponding
services
K
U
Illustrate the
major role of
financial
management
and the
different
individuals
involve
Evaluate
financial
institution
from financial
instrument and
financial
market
U
D
Applying
Evaluating
Essay
Quiz
Present
ation
using
graphic
s
Represent
ation
represent
ation
Dis
cus
s
ion
dis
cus
si
on

3.
K Illustrate the
varied
financial
institutions and
their
corresponding
services
U Applying
4. compare and
contrast the
varied financial
instruments
U Evaluate the
varied
financial
instruments
D Evaluatin
g
essay Oral
recita
tion
communic
ation
discussi
on
5. explain the
flow of funds
within an
organization –
through and from
the enterprise—
and the role of the
financial manager
K Analyze the
flow of funds
within an
organization –
through and
from the
enterprise—
and the role of
the financial
manager
U Analyzing quiz

4.
2. illustrate the
formula and
format for the
preparation of
budgets and
projected
financial
statement
U Analyze the
formula and
format for the
preparation of
budgets and
projected
financial
statement
U Analyzing

5.
3. explain tools in
managing cash,
receivables, and
inventory
K Illustrate tools
in managing
cash,
receivables
and inventory
U applying
4.Sources and
uses of short-
term and
long-term
fund
the sources and
uses of short term
and long-term
fund, and the
requirements,
procedure,
obligation to
creditor, and
reportorial
necessities
1. distinguish debt and
equity financing
2. identify the bank and
nonbank institutions in
the vicinity that are
possible sources of
funds, and enumerate
their requirements and
process for loan
application
1cite bank and
nonbank
institutions in the
locality that
would serve as
possible sources
of funds for
business
operation
K Distinguish
bank and
nonbank
institutions in
the locality
that would
serve as
possible
sources of
funds for
business
operation
U analyzing Conduc
t an
intervie
w to a
bank
and
nonban
k
instituti
on
Group
work
Discuss
ion
w/grou
p work
2. compare and
contrast the loan
requirement of
the different bank
and nonbank
institutions
U Evaluate the
loan
requirement of
the different
bank and
nonbank
institutions
D Evaluatin
g
3. draw a flow
chart on the steps
in loan
application
D Formulate a
flow chart on
the steps in
loan
application
D creating
4.list down
obligations of
entrepreneurs to
creditors
K Illustrate
obligations of
entrepreneurs
to creditors
U applying
5.identify uses of
funds
U Distinguish
uses of funds
U analyzing

6.
5.Basic Long-
term
Financial
Concepts
basic concepts of
risk and return,
and the time value
of money
1. Distinguish simple
and compound interest
2. solve exercises and
problems in computing
for time value of
money with the aid of
present and future
value tables
3. prepare loan
amortization tables
4. compute for the net
present value of a
project with a
conventional cash-flow
pattern
5. describe the risk-
return trade-off
1.calculate future
value and present
value of money
U Formulate
future value
and present
value of
money
D creating quiz Board
work
connectio
ns
Proble
m
based
learnin
g
2. compute for the
effective annual
interest rate
D Make effective
annual interest
rate
D creating
3. compute loan
amortization
using
mathematical
concepts and the
present value
tables
U Create loan
amortization
using
mathematical
concepts and
the present
value tables
D creating
4. apply
mathematical
concepts and
tools in
computing for
finance and
investment
problems
U Evaluate
mathematical
concepts and
tools in
computing for
finance and
investment
problems
D Evaluatin
g
5. explain the
risk-return trade-
off
K Illustrate the
risk-return
trade off
U applying

7.
6.Introduction
to investment
the definition,
purpose, kinds,
advantages, and
disadvantages and
the risks of
investment
Identify the types of
investments
particularly bank
deposits, insurance,
real estate, hard assets,
mutual funds, and
stocks and bonds 2.
indicate the advantages
and disadvantages of
each type of
investment 3. explain
the risks inherent in
each type of
investment
1.compare and
contrast the
different types of
investment
U Write the
different types
of investment
D creating Reasoning
and proof
Question
ing and
Discussi
on
2. classify
investment
according to its
type and features,
and advantages
and disadvantage
U Evaluate
investment
according to
its type and
features, and
advantages and
disadvantage
D Evaluatin
g
3. measure and
list ways to
minimize or
reduce investment
risks in simple
case problems
D Formulate
ways to
minimize or
reduce
investment
risks in simple
case problems
D creating
7. Managing
Personal
Finance
the philosophy
and practices in
personal finance
1. identify money
management
philosophy
2. apply basic personal
finance principles and
practices in earning,
spending, saving, and
investing money
1.enumerate
money
management
philosophies
K Apply money
management
philosophies
U applying Brainst
orming
/Buzz
Session
(about
the
topic)
Communi
cation
Question
ing and
Discussi
on

8.
2. illustrate the
money
management
cycle and gives
examples of
sound practices in
earning,
spending, saving,
and investing
money
U Analyze the
money
management
cycle and
gives examples
of sound
practices in
earning,
spending,
saving, and
investing
money
U analyzing
Performance Task:
Perform selling sweet products using methodologies and strategies of finance
Literal Transfer Task: At the end of this the students can manage and start their own small business, know how the proper handling or budgeting money. And also, they learn how to become a good finance manager.