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OVERVIEW: OUTCOMES:
Weeks 14-16, Sessions 41, 43-48 Upon completing the lesson, students will be able to:
o Introduction 50 min define stocks;
o Presentation 300 min compute for the total cost of a stock;
Stocks 150 min compute the gain/loss in selling a stock
Bonds 150 min define bonds;
o Generalization 40 min solve for the values of bonds; and
o Application 50 min compute a bond’s earned interest.
o iLS/LMS 10 min
TOTAL 450 min
iLS/LMS (Session 45) 90 min
LMS Assessment (Session 48) 90 min
MATERIALS/EQUIPMENT: PREPARATION:
o Computer Prepare the computer for the slide presentation
o LCD projector Reproduce a copy of 08 Quiz 1 or simply project
o File/s (08 Stocks and Bonds) them in LCD/OHP and let the students copy.
08 LCD Slides 1.pps Remind the students that all handouts and other
08 OHP Slides 1.pdf teaching materials are available in the LMS. Ask
08 Quiz 1.pdf the students to reproduce copy of 08 Handout 1.
08 Quiz 1 Answer Key.pdf Since the students already have syllabus, remind
08 Worksheet 1.pdf them to have an advance reading and research of
08 Worksheet 1 Answer Key.pdf the topic to achieve maximum class participation.
08 Worksheet 2.pdf Prepare 06 Teacher-made Homework 1 covering
08 Worksheet 2 Answer Key.pdf the whole topic of Stocks and bonds
08 Handout 1.pdf
08 Teaching Materials 1.pdf
o Software requirements
MS PowerPoint
INTRODUCTION:
50 min My future company!
1. Ask the class to pair up. Then, instruct the students to create a company they would
want to own in the future. Ask them to specify the type of products or services it will
offer. Then, let each pair of students share to the class the company they have
envisioned of owning. Allot about two minutes for each pair.
2. Start the discussion by asking the class the questions below for every pair that
presents in front:
a. Based on what they have shared, who among the class would want to invest in
their company and be co-owners of it?
b. On the other hand, who among you would be willing to lend them money in
order to make their company grow?
3. Solicit answers from the class after every pair that reports their plan. If possible, take
votes as to who will invest and who will lend.
4. Then, introduce to the class the topics to be discussed, Stocks and Bonds.
5. Tell the class that those who chose to “invest” money to the company they prefer
will be buying stocks. On the other hand, those who chose to “lend” money will be
buying bonds.
Transition: Set the expectation that these will be further discussed as the session
progresses.
PRESENTATION:
I. Stocks
150 min Discussion
own fee based on the quantity and the price of shares traded (bought or sold).
15. Let a student read the situation below and let another explain it in his/her own
understanding. Flash Slide 4.
16. Let the students analyze the situation. Then, let them compute first on their seats
the total cost of buying all the shares. Call on a volunteer to solve on the board
afterwards. Click on the current slide.
17. See solution below:
Cost of Shares= quantity x price
Cost of Shares=20000*4.85
Cost of Shares =₱97,000
The total cost of all the shares is ₱97,000.
18. Commend the students who participate and encourage others to do so as well.
Clarify when necessary. Then, ask the class to solve for the 8.5% of the cost of
shares determined. Let a student solve on the board.
19. See solution below:
Broker' s Fee=Cost of Shares*8.5%
Broker' s Fee=97000*.085
Broker' s Fee=₱8,245
Based on the total cost of the shares, the broker’s fee will be ₱8,245.
20. Ask a student to solve on the board for the total cost of the investment by adding
the cost of shares and the broker’s fee.
21. See solution below:
Total Cost=Cost of Shares + Broker' s Fee
Total Cost=97000+8245
Total Cost=₱105,245
The total cost of this transaction (stocks and broker’s fee) is ₱105,245.
22. Entertain possible questions from the class. Then, ask the students the question
below.
a. Suppose that a broker was able to sell shares. Considering proceeds or
profits, will the broker’s fee be deducted or added to the total amount of the
profits from selling shares? (The broker’s fee will be deducted from the total
proceeds made from selling the stocks.)
23. Acknowledge the students who participate in the discussion. Ask a student to read
the situation below. Project Slide 5.
24. Let the students analyze the situation. Let the students solve first the total proceeds
from selling the said number of shares. Click on the slide to show the formula.
25. Let a student solve the broker’s fee on the board. Encourage him/her to explain
the solution afterwards.
26. Ask a student to solve for the Net Proceeds. Let the student explain his/her answer.
Click on the slide to show the formula for Net Proceeds.
27. Ask the students to recall the previous computation of total cost and compare the
amount with the net proceeds. Ask the students the questions below.
How will you know if the investor gained in this trade? (Subtract the cost from the
proceeds to check if the investor made profit from the trade.)
What does it imply if the Total Cost is greater than the Net Proceeds? (It would
mean that the investor lost in this trade.)
28. Commend the students who answer. Let a student solve if the investor gained or
lost in this trade and by how much. Let the student explain the answer.
29. Explain that:
a. Since the result is a positive number, Walmart earned ₱8,400 from this trade.
30. Ask the students for any clarification before proceeding. Distribute copies of 08
Worksheet 1 and let the students answer the activity for 30 minutes.
31. Discuss difficult items afterwards. Ask for any clarifications about what has been
discussed so far. Tell the class that the next part of the discussion will be about
another investment vehicle.
Transition: Tell the class that the next part of the discussion will be about another
investment vehicle.
II. Bonds
150 min Discussion
1. Ask the class the question below:
a. What’s on top of your minds when you hear or see the term “bond”? (A binding
term or contract between two [2] parties, chemical bonds, a connection or
relationship, an oath or a promise, to attach or stick together.)
2. Explain that:
a. In terms of finance, a bond can simply be put as a loan, an IOU (I Owe You),
or a debt. Simply put, it is an amount of money that was lent to a borrowing
party, which in this case is a company.
3. Flash Slide 6 to display the illustration of a bond and how it generates income for
the company. Call on students to explain the illustration in their own words.
4. Let a student read the definition and explain it in his/her own understanding.
Display Slide 7.
5. Flash Slide 8 for a photo of an example of a bond. Explain to the class the concept
of bond using the paragraph below:
a. A bond is a debt covering a long term such as 10, 20, or more years. The
investor is the bondholder who is guaranteed to be repaid at a specified future
date. A company that needs money can borrow from investors by selling
bonds.
6. Let the students observe the bond shown. Using the Slide 9, discuss the
components of a bond. Inform the class that a bond must have all these
components for it to be a valid or legitimate bond.
7. Explain that:
a. Face Value or Par Value - The amount or worth of the bond
b. Interest Rate - This is the semi-annual rate by which the holder is paid twice a
year
c. Maturity Date or Duration - Indicates the date or length of time of the validity
of the bond
8. Then, let students compute for the bond’s earned interest. Call on students to solve
on the board. Flash Slide 10.
9. Explain that:
a. The interest paid on a bond is calculated using the simple interest formula,
I=Prt
10. Let the students compute for the interest of the bonds shown as examples. Call on
students to solve on the board and commend those who participate. Following are
the given components as well as solutions. Use Slides 11-12.
11. Acknowledge the students who participated. Then, ask the class the question
below:
If a bond pays interest twice a year, how will you determine the amount each
payout? (The determined interest per year will be divided by 2.)
12. Inform the class that
a. a bond pays interest twice a year, half of the total annual interest on each
payment. Before proceeding, ask the class the question below:
13. Ask the question below:
a. If something is sold at a price lower than its original cost, what was applied to
it?
14. Tell the class that similar with other services and products, bonds are sold in
markets, specifically called bond markets. Flash Slide 13.
15. Inform the class that the value of bonds in a bond market can be determined.
Project Slide 14 and use Slide 15 for the example.
16. Explain that:
a. To calculate the market value of a bond, find the product of the price quotation
and the par value of the bond. The price quotation is usually expressed in
decimal or mixed number.
b. The bond market price quotation represents the percent of par value. It is
usually expressed in decimal or mixed number or percentage.
c. Market value is the amount the investor actually pays for the bond.
17. Ask the class the question below:
a. What can you notice with the market value and the par value? (The market
value is higher than the face value of the bond.)
18. Display Slide 16. Let the students read it and call on one to explain the definition
Generalization:
40 min Discussion
1. Ask the class to create a Venn diagram for stocks and bonds on a one whole sheet
of paper.
2. At the back of the paper, ask the students to answer the question below:
a. If you were an investor, which investment vehicle would you choose, stocks
or bonds? Justify your answer.
3. Let the students share their work.
4. Review the parts of the topic that seem confusing.
APPLICATION:
50 min Working on Interest!
1. Distribute 08 Quiz 1 and provide 40 minutes for the students to answer.
2. Use the 08 Quiz 1 Answer Key and provide a few minutes to check and discuss
difficult items.
3. Give 08 Teacher-made Homework 1 to be submitted next session.
iLS/LMS:
10 min Week 15
1. Let the students do activity in the LMS entitled “Stock It Up and Bond” submit their
input.
2. Use 06 Teaching Materials 1 for the answer key.
Week 16
1. Let the students answer the LMS Assessment.
REFERENCES:
Investopedia - Educating the world about finance. (n.d.). Retrieved from http://www.investopedia.com
AccountingCoach. (n.d.). Learn Accounting Online for Free Retrieved from http://www.accountingcoach.com/