Teaching Guide for Senior High School BUSINESS FINANCE SPECIALIZED SUBJECT This Teaching Guide was collaboratively developed and reviewed by educators from public and private schools, colleges, and universities. We encourage teachers and other education stakeholders to email their feedback, comments, and recommendations to the Commission on Higher Education, K to 12 Transition Program Management Unit - Senior High School Support Team at k12@ched.gov.ph. We value your feedback and recommendations. The Commission on Higher Education in collaboration with the Philippine Normal University