School: Grade Level:

GRADES 1 to 12 Teacher: . Learning Area:

DAILY LESSON LOG Teaching Dates and
MELC BASED Time: Quarter:

MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY

Pamantayang Pangnilalaman
(Content Standards)

Pamantayan sa Pagganap
(Perfomance Standards)

Pamantayan sa Pagkatuto 5. Illustrates simple and 6. Distinguishes between 7. Finds the future value and 8. Calculates the fair market
(Learning Competencies) general annuities. Week 3 to 4 simple and general annuities. present value of both simple value of a cash flow stream
M11GM-IIc-1 M11GM-IIc-2 annuities and general that includes an annuity.
annuities. M11GM-IIc-d-1 M11GM-IId-2

Layunin
Lesson Objective
By the end of this lesson, Students will be able to calculate
By the end of this lesson, students will be able to find the the fair market value of a cash
By the end of this lesson, students will be able to future value and present value of flow stream that includes an
students will be able to illustrate distinguish between simple and both simple annuities and annuity.
simple and general annuities. general annuities. general annuities.

Paksang Aralin Topic: Illustrating Simple and Topic: Distinguishing Between Topic: Finding Future Value Understanding and calculating the
(Subject Matter) General Annuities Simple and General Annuities and Present Value of Annuities fair market value of a cash flow
Grade Level: Senior High Grade Level: Senior High Grade Level: Senior High stream including annuities.
School School School
Standard: M11GM-IIc-1 Standard: M11GM-IIc-2 Standard: M11GM-IIc-d-1

Kagamitang Panturo - Whiteboard and markers - Whiteboard and markers - Whiteboard and markers - Whiteboard and markers
(Learning Resources) - Calculators - Handouts or slides with - Calculators - Calculators
- Worksheets with example information on simple and - Worksheets with example - Worksheets with practice
problems general annuities problems problems
- Real-life scenarios for - Real-life scenarios for - Real-life scenarios for - Examples of cash flow streams
application activities application activities application activities with annuities
- Internet access for research - Internet access for research - Internet access for research
 (optional) (optional) (optional)

Pamamaraan
(Procedure)
a. Reviewing Previous Begin by briefly reviewing the Begin by briefly reviewing the - Review the concept of annuities
Lesson or Presenting the Begin by briefly reviewing the concept of annuities introduced and basic financial calculations
concept of annuities introduced
concept of annuities introduced in previous lessons. Remind related to them.
New Lesson in the previous lesson. Ask
in the previous lesson. Remind students of the basic definition - Introduce the concept of fair
students to recall what they
students of the basic definition of annuities and their importance market value in the context of
learned about annuities and their
of an annuity and its importance in financial planning. financial calculations.
significance in financial
in financial planning.
planning.

b. Establishing purpose for Explain to students that in this - Explain the importance of
Explain to students that in this Explain to students that in this
the lesson lesson, they will learn how to calculating the fair market value
lesson, they will deepen their lesson, they will learn how to
find the future value and present of a cash flow stream for financial
understanding of annuities by distinguish between simple and
value of both simple annuities planning and decision-making.
learning how to illustrate both general annuities. Emphasize the
and general annuities.
simple and general annuities. significance of understanding the
Emphasize the significance of
Emphasize the importance of differences between these two
understanding these calculations
annuities in retirement planning types of annuities for making
for making informed financial
and other financial contexts. informed financial decisions.
decisions.

c. Presenting Display example problems Display example problems - Present examples of cash flow
example/instances of related to simple and general Display handouts or slides related to finding future value streams that include annuities.
the new lesson annuities on the whiteboard. with information on simple and and present value of both simple - Demonstrate how to identify
Break down each problem and general annuities. Highlight the and general annuities on the and isolate the annuity component
illustrate the key components, key characteristics and features whiteboard. Break down each within the cash flow stream.
such as the periodic payments, of each type of annuity, such as problem and explain the steps
interest rates, and time periods payment structure, interest rates, involved in the calculations.
involved. and variability.
d. Discussing new concepts Engage students in a - Explain the concept of fair
discussion about the process of market value and its significance
finding future value and present in financial valuation.
value for annuities. Highlight the - Discuss the factors that
key factors that influence these influence the fair market value of
calculations, such as payment a cash flow stream.
amounts, interest rates, and
Engage students in a compounding periods.
Engage students in a
discussion about the differences
discussion about the
between simple and general
characteristics and features of
annuities. Prompt them to
simple and general annuities.
identify and compare the main
Highlight the differences
distinguishing factors, such as
between the two types of
the presence of additional
annuities and discuss when each
features or options in general
might be used in practice.
annuities.

e. Continuation of the Present more complex Provide more examples and Provide additional examples - Explore different methods for
discussion of new scenarios involving different scenarios to reinforce the and scenarios to reinforce the calculating the fair market value
concepts types of annuities, such as differences between simple and concepts of future value and of a cash flow stream, including
immediate and deferred general annuities. Encourage present value for both simple discounted cash flow analysis and
annuities. Encourage students to students to consider how these and general annuities. Encourage present value calculations.
consider how various factors, differences impact the value and students to consider how
such as inflation and investment suitability of each type of changes in payment frequency or
returns, can impact the value of annuity for different financial interest rates affect the final
an annuity over time. goals. amounts.

f. Developing Mastery Divide the class into small Divide the class into small - Distribute worksheets with
groups and assign each group a groups and assign each group a practice problems involving the
Distribute worksheets with
real-life scenario involving real-life scenario involving calculation of fair market value
practice problems related to
either a simple or general either a simple or general for cash flow streams containing
simple and general annuities.
annuity. Ask students to analyze annuity. Ask students to annuities.
Allow students time to work on
the scenario and determine calculate the future value and - Encourage students to work
the problems independently or in
which type of annuity would be present value of the annuity individually or in groups to solve
small groups, providing
most appropriate and why. Have based on the given parameters. the problems
assistance as needed.
each group present their findings Have each group present their
to the class. findings to the class.

g. Finding practical Provide real-life examples of Discuss real-world examples Discuss real-world examples - Discuss real-life scenarios
applications of concepts situations where annuities are of situations where simple and of situations where where understanding fair market
 and skills in daily living general annuities are commonly understanding future value and value and cash flow analysis are
commonly used, such as used, such as retirement present value calculations for essential, such as purchasing real
retirement planning, pension planning, insurance products, annuities is essential, such as estate, investing in stocks, or
payments, and insurance and pension payments. retirement planning, insurance securing loans.
products. Discuss how Encourage students to think products, and investment
understanding annuities can help critically about how decisions. Encourage students to
individuals make informed understanding these concepts think critically about how these
financial decisions. can help them make better calculations can inform long-
financial decisions. term financial planning.

h. Making generalizations Lead a class discussion on the Lead a class discussion on the - Lead a class discussion on the
and abstractions about Lead a class discussion on the broader implications of broader implications of finding broader implications of fair
the lesson broader implications of annuities distinguishing between simple future value and present value market value calculations in
in personal finance and and general annuities. Prompt for annuities. Prompt students to finance and economics.
economics. Encourage students students to reflect on how this reflect on how this knowledge - Encourage students to draw
to reflect on how annuities knowledge can empower them to can empower them to evaluate connections between the lesson
contribute to financial security navigate complex financial different financial options and content and real-world financial
and long-term wealth products and services make informed decisions about decisions.
accumulation effectively. saving and investing.

i. Evaluating learning Conclude the lesson with a - Review the practice problems
Conclude the lesson with a
Conclude the lesson with a brief quiz or problem-solving together as a class, providing
brief quiz or reflection activity
brief quiz or problem-solving activity where students explanations and addressing any
where students demonstrate their
activity to assess students' demonstrate their ability to misconceptions.
understanding of the differences
understanding of simple and calculate future value and - Assess student understanding
between simple and general
general annuities. Review the present value for both simple through a short quiz or class
annuities. Review the answers
answers together as a class and and general annuities. Review discussion on key concepts and
together as a class and address
address any remaining questions the answers together as a class calculations.
any remaining questions or areas
or areas of confusion. and address any remaining
of confusion.
questions or areas of confusion.

j. Additional activities for

application or
remediation
REMARKS

REFLECTION

a. Number of learners
who earned 80% of
the evaluation
b. Number of learners
who require
additional activities
for remediation who
 scored below 80%
c. Did the remedial
lesson work?
d. Number of learners
who have caught up
with the lesson
e. Number of learners
who continue to
require remediation
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?