K-to-12-MELCS-with-CG-Codes

an integrated These may be in the form of, intended audience/ viewer of an 551
ICT but not limited to: ICT project
content through 1. Online newsletter CS_ICT11/12-ICTPT-Ii-j-
collaboration 2. Blog share and showcase existing or 13
with 3. Issuu online “magazine” previously developed material in CS_ICT11/12-ICTPT-IIk-
classmate and the form of a collaboratively 14
teacher as both designed newsletter or blog site
peer and intended for a specific audience or CS_ICT11/12-ICTPT-IIl-15
partner viewer

QUARTER 2 The learners The learners: explore the principles of Week 1
demonstrate an at the end of the week interactivity and rich content in the
understanding independently assess one’s context of Web 2.0 and the
of: experience along a range of participation of the user in the
how rich media online rich content on the basis online experience
content and of the usability of the interface
interactivity share anecdotes of how he/she has
affects and at the end of the week used ICTs to be part of a social
changes independently articulate how movement, change, or cause to
the user ICT tools and platforms have illustrate aspects of digital
experience in changed the way people citizenship
the delivery communicate, and how social
and change has been brought about
consumption of by the use of ICTs
ICT content
ICT as a tool,
medium, and
force
in bringing
about action and
mobilize change
in a population,
society, or
culture.

552

how to work at the end of the 4-week period identify a local or regional cause or Weeks 2-4 CS_ICT11/12-ICTPT-IIm-
with peers and collaboratively participate issue for Social Change related to p16
external publics/ actively in the creation and specific professional tracks that can
partners for the development of an ICT Project be addressed or tackled using an CS_ICT11/12-ICTPT-IIm-
development of for Social Change relating to an ICT Project for Social Change p17
an ICT project issue in specific professional
that advocates tracks analyze how target or intended CS_ICT11/12-ICTPT-IIm-
or mobilizes for Topics may cover, but are not users and audiences are expected p18
a limited to: to respond to the proposed ICT
specific Social 1. Promotion of wellness in Project for Social Change on the CS_ICT11/12-ICTPT-IIm-
Change or cause the home (Sports) basis of content, value, and user p19
2. Street food safety and experience
cleanliness drive (Tech
Voc) integrate rich multimedia content
3. Cultural heritage promotion in design and development to best
through new designs enhance the user experience and
“Pinoy pride” (Arts) deliver content of an ICT Project for
4. Savings and financial Social Change
literacy drives and
advocacies (Business/
Academic)

develop a working prototype of an
ICT Project for Social Change

how to manage at the end of the 2-week period demonstrate how online ICT CS_ICT11/12-ICTPT-IIq-
an online ICT independently and Projects for Social Change are r20
Project for Social collaboratively co-manage an uploaded, managed, and promoted
Change online ICT Project for Social for maximum audience impact CS_ICT11/12-ICTPT-IIq-
Change through available tools, r21
resources, and platforms generate a technical report Weeks 5-6
interpreting data analytics,
e.g. Google, Facebook, or
similar traffic data on the

553

how to maintain at the end of the week general aspects of search Week 7 CS_ICT11/12-ICTPT-IIs-
and sustain the independently evaluate the visibility, reach, and virality Week 8 22
operation of an performance of an advocacy via generate a report on the
ICT Project for an ICT Project for Social Change performance of their ICT Project for CS_ICT11/12-ICTPT-IIt-
Social Change through available monitoring Social Change on the basis of data 23
tools and evaluating techniques gathered from available monitoring
how to reflect such as user interviews, tools and evaluating techniques
on the nature of feedback forms, and Analytics
ICT data create a reflexive piece or output
and the manner at the end of the week using an ICT tool, platform, or
by which the independently reflect on the ICT application of choice on the
learning process learning process and how learning experience undergone
has changed his/her world view has evolved during the semester
his/her world over the past semester
view Outputs during this week may
be in the form of, but not
limited to:
1. Video blog
2. Presentation or image
gallery
3. Website
4. Illustrated document
5. Podcast or webcast

GRADE LEVEL: Grade 11/12
SUBJECT: English for Academic and Professional Purposes

Quarter Content Performance Most Essential Learning Competencies K to 12 CG Code
Standards Standards
S1/2 The learner Differentiates language used in academic texts from various CS_EN11/12A-EAPP-Ia-
Q1/3 acquires knowledge The learner disciplines c-4
of appropriate produces a detailed Uses knowledge of text structure to glean the information he/she
reading strategies abstract of needs
information

554

for a better gathered from the Uses various techniques in summarizing a variety of academic texts CS_EN11/12A-EAPP-Ia-
understanding of various c-4
academic texts academic texts read States the thesis statement of an academic text
CS_EN11/12A-EAPP-Ia-
The learner The learner Outlines reading texts in various disciplines c-6
understands the produces an
principles and uses objective Uses appropriate critical writing a critique such as formalism, CS_EN11/12A-EAPP-Ia-
of a reaction paper/ assessment of an feminism, etc. c-8
review/ critique event, a person, a Writes an objective/balanced review or critique of a work of art, an
place or a thing. event or a program CS_EN11/12A-EAPP-Id-
writes a f-18
comprehensive
review /reaction
paper
• Performance

Arts, Play,
Dance, Sports,
etc.
• Film
• Participation in
a religious or
community
festival
• Art Exhibit
critiques designs
such as industrial
design objects or
craft objects,
furniture, fashion
designs based on a
set criteria
critiques graphic
design

555

S1/2 The learner communication Determines the ways a writer can elucidate on a concept by CS_EN11/12A-EAPP-Ig-
Q2/4 understands the materials such as definition, explication and clarification j-20
principles and uses posters, billboards, Compare and contrast various kinds of concept papers:
of a concept paper commercials, digital CS_EN11/12A-EAPP-
and a. Art IIa-d-3
The learner The learner b. Business
understands the produces a well- c. Law CS_EN11/12A-EAPP-
principles and uses balanced concept d. Philosophy IIa-d-4
of a position paper paper in a specific e. Politics
discipline f. Religion CS_EN11/12A-EAPP-
g. Science IIa-d-5
The learner h. Sports
presents a i. TechVoc
convincing position - Home Economics
paper based on - Agri-Fishery
properly cited - IA
factual evidence; - ICT
produces an Presents a novel concept or project with accompanying visuals/
insightful statement graphic aids
of principles and Analyzes the arguments used by the writer/s in manifestoes
reasons for
establishing a Defends a stand on an issue by presenting reasonable arguments
student supported by properly cited factual evidences
Writes various kinds of position papers

556

The learner organization, Determines the objectives and structures of various kinds of CS_EN11/12A-EAPP-
understands the coming up with a reports IIe-j-6
principles and uses group exhibit of Designs, tests and revises survey questionnaires*
of surveys, creative works, etc. CS_EN11/12A-EAPP-
experiments and The learner Conducts surveys, experiments or observations* IIe-j-7
scientific produces a well-
observations written report for Gathers information from surveys, experiments, or observations* CS_EN11/12A-EAPP-
various disciplines Summarizes findings and executes the report through narrative IIe-j-8
and visual/graphic forms
Writes various reports CS_EN11/12A-EAPP-
IIe-j-11

CS_EN11/12A-EAPP-
IIa-d-5

Grade Level: Grade 11/12
Subject : Entrepreneurship

QUARTER CONTENT STANDARDS PERFORMANCE MOST ESSENTIAL LEARNING DURATION K-12 CG Code
Quarter 1 STANDARDS COMPETENCIES Week 1-2 TLE_ICTAN11/12PC-Ia-1
The learner
demonstrates The learner Discuss the relevance of the course Week 3-6
understanding of key independently Explore job opportunities for
concepts, underlying creates/provides a Entrepreneurship as a career
principles, and core quality and
competencies in marketable product Recognize a potential market
Entrepreneurship. and/or service in
Entrepreneurship • Analyze the market need
The learner as prescribed in the
demonstrates TESDA Training
understanding of Regulation.
concepts, underlying
The learner
independently or
with his/her
classmates presents

557

principles, and an acceptable • Determine the possible
processes of detailed business product/s or service/s
developing a business plan. that will meet the need;`
plan.
• Screen the proposed
solution/s based on
viability, profitability, and
customer requirements;
and

Select the best product or service that
will meet the market need.

The learner The learner Recognize the importance of Week 7-9 TLE_ICTAN11/12EM-Ia-
demonstrates independently marketing mix in the development 1
understanding of creates a business of marketing strategy
environment and vicinity map TLE_ICTAN11/12EM-Ia-2
market in one’s reflective of Describe the Marketing Mix (7Ps) in
locality/town. potential market in relation to the business opportunity
one’s locality/town. vis-à- vis:

Product;
Place;
Price;
Promotion;
People;
Packaging; and
Positioning

Develop a brand name Week 1-4
Demonstrate understanding of the 4
Quarter 2 Ms of operations

Describe the 4Ms (Manpower, Method,
Machine, Materials) of operations in
relation to the business opportunity:

558

• Develop a product description

• Create a prototype of the
product

• Test the product prototype

• Validate the service
description of the product
with potential customers to
determine its market
acceptability;

• Select/pinpoint potential
suppliers of raw materials and
other inputs necessary for the
production of the product or
service;

• Discuss the value/supply
chain in relation to the
business enterprise; and

• Recruit qualified people for
one’s business enterprise.

• Develop the business model

• Forecast the revenues of the
business

Forecast the costs to be incurred

559

The learner The learner Compute for profits Week 5 – 9 CS_EP11/12B-
demonstrates independently or Manifest understanding of starting ENTREP-IVa-i-1
understanding of with his/her and operating a simple business CS_EP11/12B-
concepts, classmates starts ENTREP-IVa-i-2
underlying and operates a • Implement the business plan CS_EP11/12B-
principles, and business according ENTREP-IVa-i-3
processes to the business • Identify the reasons for
of starting and plan and presents a keeping business records CS_EP11/12B-ENTREP-
operating a simple terminal report of IV-j-4
business. its operation. • Perform key bookkeeping
tasks

• Identify where there is a
profit or loss for a business;
and

• Generate an overall report on
the activity

Grade Level: Grade 11/12

Subject: Filipino sa Piling Larang (Akademik)

Quarter Content Performance Most Essential Learning Competencies Duration K to 12 CG Code
Standards Standards
One Nabibigyang-kahulugan ang Week 1-3 CS_FA11/12PB-0a-c-
Semester (Pamantayang (Pamantayan sa akademikong pagsulat Week 1-3 101
Pangnilalaman) Pagganap) Nakikilala ang iba’t ibang akademikong
Nauunawaan ang sulatin ayon sa: CS_FA11/12PN-
kalikasan, layunin at Nasusuri ang (a) Layunin (b) Gamit 0a-c-90
paraan ng pagsulat kahulugan at (c) Katangian (d) Anyo
ng iba’t ibang anyo kalikasan ng pagsulat
ng sulating ng iba’t ibang anyo
ginagamit sa pag- ng sulatin

560

aaral sa iba’t ibang Nakapagsasagawa ng panimulang Week 1-3 CS_FA11/12EP-
larangan pananaliksik kaugnay ng kahulugan, 0a-c-39
kalikasan, at katangian ng iba’t ibang Week 4-6
Natitiyak ang Nakasusulat ng 3-5 na anyo ng sulating akademiko Week 4-6 CS_FA11/12PU-
angkop na proseso sulatin mula sa Week 7-8 0d-f-92
ng pagsulat ng piling nakalistang anyo na Nakakasusulat nang maayos na Week 9-10 CS_FA11/12PU-
sulating akademiko nakabatay sa akadamikong sulatin Week 11-13 0d-f-93
pananaliksik Nakasusunod sa istilo at teknikal na Week 11-13
pangangailangan ng akademikong Week 11-13 CS_FA11/12PN-
Nagagamit ang Nakagagawa ng sulatin Week 14-16 0g-i-91
angkop na format at palitang pagkikritik Nakasusulat ng talumpati batay sa Week 14-16 CS_FA11/12PN-
teknik ng pagsulat (dalawahan o napakinggang halimbawa Week 14-16 0j-l-92
ng akademikong pangkatan) ng mga Natutukoy ang mahahalagang Week 14-16
sulatin sulatin impormasyon sa isang pulong upang CS_FA11/12PB-
makabuo ng sintesis sa napag-usapan 0m-o-102

Natutukoy ang katangian ng isang CS_FA11/12PT-
sulating akademiko 0m-o-90

Nabibigyang-kahulugan ang mga CS_FA11/12PD-
terminong akademiko na may 0m-o-89
kaugnayan sa piniling sulatin
Natitiyak ang mga elemento ng CS_FA11/12PU-
pinanood na programang 0p-r-94
pampaglalakbay CS_FA11/12WG-
Nakasusulat ng organisado, malikhain, 0p-r-93
at kapani-paniwalang sulatin
Nakasusulat ng sulating batay sa CS_FA11/12PU-
maingat, wasto, at angkop na paggamit 0p-r-95
ng wika CS_FA11/12EP-
Nakabubuo ng sulating may batayang 0p-r-40
pananaliksik ayon sa pangangailangan
Naisasaalang-alang ang etika sa
binubuong akademikong sulatin

Grade Level: Grade 11/12 561

Subject: Filipino sa Piling Larang (Isports) K to 12 CG Code

Quarter Content Performance Most Essential Learning Competencies Duration CS_FI11/12PB-0a-
Standards Standards Week 1-3 c107
Nabibigyang-kahulugan ang sulating CS_FI11/12PT-0a-
(Pamantayang (Pamantayan pang-isport Week 4-6 c-95
Pangnilalaman) sa Pagganap) Nakikilala ang iba’t ibang sulating pang- Week 7-9
Natutukoy ang Nasusuri ang isports ayon sa: Week 10-12 CS_FI11/12EP-0d-
kahulugan at kahulugan at (a) Layunin (b) Gamit Week 13-16 f-43
kalikasan ng kalikasan ng (c) Katangian (d) Anyo
pagsulat ng iba’t pagsulat ng iba’t (e) Target na gagamit CS_FI11/12PT-0g-
ibang anyo ng ibang anyo ng Nakapagsasagawa ng panimulang i-96
sulatin sulatin pananaliksik kaugnay ng kahulugan, CS_FI11/12PD-0g-
kalikasan, at katangian ng iba’t ibang i-90
One Semester Napag-iiba-iba ang Nakasusulat ng 4- anyo ng sulating pang-isports CS_FI11/12PS-0j-
mga katangian ng 6 piling sulating Nabibigyang-kahulugan ang mga l-94
iba’t ibang anyo ng pang-isports terminong pang-isports na may CS_FI11/12WG-
sulatin kaugnayan sa piniling sulatin 0m-o-96
Naisasagawa ang Naitatala ang mga panuto (rules) sa CS_FI11/12EP-
Nauunawaan ang mga kaalaman at programang pang-isports 0m-o-44
mga kaalaman at kasanayan sa Naipaliliwanag ang kahalagahan, CS_FI11/12PU-
kasanayan sa pagsulat ng kalikasan, at proseso ng piniling anyo ng 0m-o-101
pagsulat ng piniling sulating sulating pang-isports
sulating pang- pang-isports Nakasusulat ng sulating batay sa maingat,
isports wasto at angkop na paggamit ng wika
Nakapagsasaliksik ng datos kaugnay ng
isusulat na piniling anyo ng sulating pang-
isports
Naisasaalang-alang ang etika sa
binubuong sulating pang-isports

Grade Level: Grade 11/12 562

Subject: Filipino sa Piling Larang (Sining at Disenyo) K to 12 CG Code

Quarter Content Standards Performance Most Essential Learning Competencies Duration CS_FSD11/12PB-0a-c-
Standards Week 1-4 103
(Pamantayang Nabibigyang-kahulugan ang mga anyo
Pangnilalaman) (Pamantayan ng sulatin sa sining at disenyo Week 5-6 CS_FSD11/12PT-
sa Pagganap) Nakikilala ang iba’t ibang anyo ng sining Week 7-8 0a-c-91
Natutukoy ang Nasusuri ang at disenyo ayon sa : Week 9-10
kahulugan at kalikasan kahulugan at (a) Layunin (b) Gamit Week 11-13 CS_FSD11/12EP-
ng pagsulat ng iba’t kalikasan ng (c) Katangian (d) Anyo Week 14-16 0a-c-41
ibang anyo ng sulatin pagsulat ng iba’t (e) Target na gagamit
Napag-iiba-iba ang mga ibang anyo ng Nakapagsasagawa ng panimulang CS_FSD11/12PN-
katangian ng iba’t sulatin pananaliksik kaugnay ng kahulugan, 0d-f-93
ibang anyo ng sulatin kalikasan, at katangian ng iba’t ibang CS_FSD11/12PB-0g-
anyo ng sining at disenyo i-104
One Nakapagpapaliwanag Nakasusulat ng Naipapaliwanag ang kahulugan ng
Semester sa pasulat na anyo ng isa sa bawat pinakinggang halimbawa ng fliptop, CS_FSD11/12PT-0j-
mga karanasan batay nakalistang anyo novelty songs, pick-up lines, atbp. k-92
sa pinanood, ng sining o Nasusuri ang katangian ng mabisa at CS_FSD11/12PD-
isinagawa, binasa, at disenyo mahusay na sulatin batay sa binasang 0l-n-89
nirebyu mga halimbawang gaya ng iskrip, textula,
Naitatanghal ang blog, at islogan CS_FSD11/12WG-
Natitiyak ang angkop output ng piniling Nabibigyang-kahulugan ang mga 0o-q-94
na proseso ng pagsulat anyo ng sining at terminong teknikal na may kaugnayan
ng piling sulatin sa disenyo sa piniling sulat
sining at disenyo Natutukoy ang mahahalagang elemento
Nakapagkikritik ng mahusay na sulating pansining na
Nagagamit ang nang pasulat sa pinanood na teleserye, dula, shadow
angkop na format at piniling anyo ng play, puppet show, atbp
teknik ng pagsulat ng sining at disenyo Nakasusulat ng sulating batay sa
sulatin sa sining at maingat, wasto, at angkop na paggamit
disenyo ng wika

563

Naisasaalang-alang ang etika sa CS_FSD11/12PU-
binubuong sulatin sa sining at 0o-q-97

disenyo

Grade Level: Grade 11/12

Subject: Filipino sa Piling Larang (Teknikal-Bokasyunal)

Quarter Content Performance Most Essential Learning Duration K to 12 CG Code
Standards Standards Competencies Week 1-3
One CS_FTV11/12PB-0a-c-105
Semester (Pamantayang (Pamantayan sa Nabibigyang-kahulugan ang teknikal Week 4-6 CS_FTV11/12PT-0a-c-93
Pangnilalaman) Pagganap) at bokasyunal na sulatin Week 7-9
Nakikilala ang iba’t ibang teknikal- Week 10-12
Nauunawaan Nakabubuo ng bokasyunal na sulatin ayon sa:
ang kalikasan, manwal ng isang a. Layunin
layunin at piniling sulating b. Gamit
paraan ng teknikal- c. Katangian
pagsulat ng bokasyunal d. Anyo
iba’t ibang anyo e. Target na gagamit
ng sulating Nakapagsasagawa ng panimulang CS_FTV11/12EP-0d-f-42
ginagamit sa pananaliksik kaugnay ng kahulugan,
pag-aaral sa kalikasan, at katangian ng iba’t CS_FFTV11/12PB-0g-i-
iba’t ibang ibang anyo ng sulating teknikal- 106
larangan (Tech- bokasyunal CS_FTV11/12PT-0g-i-94
Voc) Naiisa-isa ang mga hakbang sa CS_FTV11/12PS-0j-l-93
pagsasagawa ng mga binasang
Naisasagawa ang Nakasusulat ng 4-6 halimbawang sulating teknikal-
kaalaman at piling sulating bokasyunal
kasanayan sa teknikal-bokasyunal Naililista ang mga katawagang
wasto at angkop teknikal kaugnay ng piniling anyo
na pagsulat ng Nakapagsasagawa Naipapaliwanag sa paraang
piling anyo ng ng demo sa piniling sistematiko at malinaw ang piniling
sulatin anyo bilang anyo sa pamamagitan ng paggamit
pagsasakatuparan ng angkop na mga termino
ng nabuong sulatin

564

Nakasusulat ng sulating batay sa Week 13-16 CS_FTV11/12WG-0m-o-
maingat, wasto, at angkop na 95
paggamit ng wika
Naisasaalang-alang ang etika sa CS_FTV11/12PU-0m-o-
binubuong tenikal-bokasyunal na 99
sulatin

GRADE Level : Grade 12

Subject : Inquiries, Investigations and Immersion

Quarter Content Learner’s Output Most Essential Learning Duration CG Code
1st I. Brainstorming for Research Competencies Week 1
Class Research Agenda Week 2
Quarter Topics prepares a plan and a focus on
1st 1. Background of the issues and ideas in their Week 3-5
II. Identifying the Problem problem respective field
Quarter and Asking the Question
2. Conceptual formulates clearly the
1st III. Reading on Related Framework statement of research
Quarter Studies problem
3. Research Hypothesis
(for quantitative selects, cites and synthesizes
research) related literature
uses sources according to
4. Statement of the
problem ethical standards (atleast 4-6
local and international
5. Definition of terms sources)
6. Importance of the

study
Scope and limitations of

the study

List of Related Literature
Reviewed

565

Quarter Content Learner’s Output Most Essential Learning Duration CG Code
1st Competencies Week 6-8
IV. Understanding Ways to
Quarter Collect Data 1. Research design describes adequately research Week 1-2
2. Population design (either quantitative or Week 3
2nd V. Finding the Answers to the 3. Sampling method qualitative), data gathering Week 4-5
Quarter Research Questions 4. Data collection instrument, sample, data
collection and analysis
2nd VI. Reporting Findings, procedure procedures, prepares data
Quarter Drawing Conclusions and
Making Recommendations gathering instrument
2nd
Quarter VII. Sharing your Research 1. Interpretation of Data gathers and analyzes data with

2. Data analysis method intellectual honesty using

Conceptualized Framework suitable techniques

for qualitative research

1. Summary of Findings forms logical conclusions

2. Conclusions makes recommendations

3. Recommendations based on conclusions

4. List of References writes clear report

Written Research Report

presents written research

1. Draft Written Research report

Report for Oral revises written research report

Presentation based on suggestions and

Final Written Research recommendations of panelists

Report for Submission. submits final written research

report

566

Grade Level: Grade 11

Subject: Practical Research 1

Quarter Content Standards Performance Standards Most Essential Learning competencies Duration K to 12 CG
Code

The learner The learner is able to… The learner…

demonstrates

understanding of…

Q1 1. the importance use appropriate kinds shares research experiences and knowledge Week 1 to CS_RS11-
2 IIIa-1
of research in of research in making CS_RS11-
IIIa-2
daily life decisions. explains the importance of research in daily life CS_RS11-
IIIa-3
2. the CS_RS11-
IIIa-4
characteristics, describes characteristics, processes, and ethics of research CS_RS11-
IIIa-5
processes, and

ethics of research differentiates quantitative from qualitative research

3. quantitative

and qualitative provide examples of research in areas of interest
research

4. the kinds of

research across

fields

1. the value of describes characteristics, strengths, weaknesses, and kinds of CS_RS11-
IIIb-1
qualitative decide on suitable qualitative research CS_RS11-
IIIb-2
research; its qualitative research in Illustrates the importance of qualitative research across fields

kinds, different areas of

characteristics, interest.

uses, strengths,

and weaknesses

2. the importance

of qualitative

research across

fields of inquiry

1. the range of formulate clearly designs a research project related to daily life Week 3 to CS_RS11-IIIc-
4 e-1
research topics in statement of research CS_RS11-IIIc-
e-2
the area of inquiry problem writes a research title

567

Quarter Content Standards Performance Standards Most Essential Learning competencies Duration K to 12 CG
Code

The learner The learner is able to… The learner…
demonstrates
understanding of… provides the justifications/reasons for conducting the research CS_RS11-IIIc-
2. the value of states research question e-3
research in the area indicates scope and delimitation of research CS_RS11-IIIc-
of interest cites benefits and beneficiaries of research e-4
3. the specificity and CS_RS11-IIIc-
feasibility of the e-5
problem posed CS_RS11-IIIc-
e-6
presents written statement of the problem CS_RS11-IIIc-
e-7
1. the criteria in 1. select, cite, and selects relevant literature Week 5 to CS_RS11-IIIf-
selecting, citing, and synthesize properly cites related literature using standard style 6 j-1
synthesizing related related literature synthesizes information from relevant literature CS_RS11-IIIf-
literature 2. use sources according writes coherent review of literature Week 7 to j-2
2. ethical standards to ethical standards follows ethical standards in writing related literature 8 CS_RS11-IIIf-
in writing related 3. present written j-3
literature review of related Week 1 to CS_RS11-IIIf-
literature 2 j-4
CS_RS11-IIIf-
presents written review of literature Week 3 to j-5
4 CS_RS11-IIIf-
Q2 1. qualitative 1. describe qualitative chooses appropriate qualitative research design j-6
CS_RS11-
research designs research designs, IVa-c-1
CS_RS11-
2. the description of sample, and data describes sampling procedure and sample IVa-c-2

sample collection and analysis CS_RS11-
IVa-c-3
3. data collection procedures plans data collection, data gathering instrument, and analysis CS_RS11-
IVa-c-4
and analysis procedures

procedures such as presents written research methodology

568

Quarter Content Standards Performance Standards Most Essential Learning competencies Duration K to 12 CG
Code

The learner The learner is able to… The learner… Week 5 to CS_RS11-
demonstrates collects data through observation and interviews 6 IVd-f-1
understanding of… gather relevant
survey, interview, information with
and observation intellectual honesty
4. the application of
creative design
principles for
execution
observation and
interview
procedures and
skills

drawing out analyze and draw out infers and explain patterns and themes from data CS_RS11-
patterns and patterns and themes IVd-f-2
themes from data with intellectual honesty relates the findings with pertinent literature CS_RS11-
IVd-f-3
1. guidelines in 1. form logical draws conclusions from patterns and themes Week 7 to CS_RS11-
making conclusions conclusions formulates recommendations based on conclusions 8 IVg-j-1
and 2. make lists references CS_RS11-
recommendations recommendations based IVg-j-2
2. techniques in on conclusions CS_RS11-
listing references IVg-j-3

569

Grade Level : Grade 12

Subject :PRACTICAL RESEARCH 2

Quarter Content Standard Performance Standard Most Essential Learning Competencies Duration Code
3rd Week 1-3
The learners demonstrate The learners should be Describes characteristics, strengths, Week 1-3 CS_RS12-Ia-c-1
understanding of... able to... weaknesses, and kinds of quantitative Week 1-3
1. the characteristics, decide on suitable research CS_RS12-Ia-c-2
strengths, weaknesses, quantitative research in Illustrates the importance of quantitative CS_RS12-Ia-c-3
and kinds of quantitative different areas of interest research across fields
research Differentiates kinds of variables and their uses CS_RS12-Id-e-1
2. the importance of CS_RS12-Id-e-2
quantitative research CS_RS12-Id-e-3
across fields CS_RS12-Id-e-4
3. the nature of variables CS_RS12-Id-e-5
CS_RS12-Id-e-7
1. the range of research formulate clearly the Designs a research used in daily life Week 4-5
topics in the area of statement of research Writes a research title Week 4-5 CS_RS12-If-j-6
inquiry problem Describes background of research Week 4-5 CS_RS12-If-j-7
2. the value of research in States research questions Week4-7 CS_RS12-If-j-8
the area of interest Indicates scope and delimitation of study Week 4-5 CS_RS12-If-j-9
3. the specificity and Presents written statement of the problem Week 4-5
feasibility of the problem
posed

1. the formulation of 1. formulate clearly Illustrates and explain the conceptual Week 6-7
conceptual framework conceptual framework, framework
2. the research research hypotheses (if Defines terms used in study Week 6-7
hypotheses appropriate), and define Lists research hypothesis (if appropriate) Week 6-7
(if appropriate) terms used in study Presents written review of related literature Week 6-7
3. the definition of terms 3. present objectively and conceptual framework
as used in the study written review of related
literature and conceptual
framework

570

4th 1. quantitative research describe adequately Chooses appropriate quantitative research Week 1-3 CS_RS12-IIa-c-1

design quantitative research design

2. description of sample designs, sample, Describes sampling procedure and sample Week 1-3 CS_RS12-IIa-c-2

3. instrument instrument used, Constructs an instrument and establishes its Week 1-3 CS_RS12-IIa-c-3

development intervention (if validity and reliability

4. description of applicable), data Describes intervention (if applicable) Week 1-3 CS_RS12-IIa-c-4

intervention (if applicable) collection, and analysis Plans data collection procedure Week 1-3 CS_RS12-IIa-c-5
5. data collection and procedures Plans data analysis using statistics and Week 1-3 CS_RS12-IIa-c-6
analysis procedures such hypothesis testing (if appropriate)
as survey, interview and Presents written research methodology Week 1-3 CS_RS12-IIa-c-7
observation

6. guidelines in writing

research methodology

1. data collection gather and analyze data Collects data using appropriate instruments Week 4-7 CS_RS12-IId-g-1

procedures and skills using with intellectual honesty, Presents and interprets data in tabular or Week 4-7 CS_RS12-IId-g-2

varied instruments using suitable techniques graphical forms

2. data processing, 1. form logical conclusions Uses statistical techniques to analyze data – Week 4-7 CS_RS12-IId-g-3

organizing, and analysis 2. make recommendations study of differences and relationships limited

based on conclusions for bivariate analysis

1. guidelines in making Draws conclusions from research findings Week 8-9 CS_RS12-IIh-j-1

conclusions and Formulates recommendations Week 8-9 CS_RS12-IIh-j-2

recommendations

571

572

573

Grade Level: Grade 12
Subject: Applied Economics

Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration K to 12
CG Code

First The learner The learners shall be able to …
Quarter demonstrates an
*Differentiate economics as social science and applied science Week 1
understanding of… in terms of nature and scope Week 2
Week 3
economics as an analyze and propose solution/s *Examine the utility and application of applied economics to Week 4
applied science and to the economic problems using solve economic issues and problems
its utility in the principles of applied
addressing the economics *Analyze market demand, market suppy and market
economic problems equilibrium
of the country

*Determine the impications of market pricing on economic
decision-making

*Differentiate various market structures in terms of: Week 5
a. number of sellers
b. types of products
c. entry/exit to market
d. pricing power
e. others

the law of supply and conduct a survey of current *Analyze the effects of contemporary economic issues affecting
demand, and factors economic situations within the the Filipino entrepreneur
affecting the vicinity
economic situation
Week 6

574

Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration K to 12
CG Code
*Analyze different principles, tools, and techniques in creating
industry analysis, its apply tools and techniques for a business Week 7
principles, tools, and business opportunities like the
techniques leading to SWOT/TOWS analysis *Apply business principles, tools, and techniques in Weeks 8-
the identification of participating in various types of industries in the locality 9
business conduct a survey of macro and
opportunities micro environments affecting
business in a locality

various conduct a socioeconomic *Explain the effects of the various socio-economic factors Week 10
socioeconomic impact study on consumers affecting business and industry
impacts of business (new product and services); Weeks
on the following suppliers; investors (capital, * Evaluate the viability and impacts of business on the 11-12
sectors: consumer, income) government (tax community
supplier and revenues, poverty alleviation, K to 12 CG Code
investors, basic services); households ABM_ESR12-IIIa-d-1.1;
government, (standard of living, ABM_ESR12-IIIa-d-1.2;
households, and employment) and international ABM_ESR12-IIIa-d-1.3
international trade trade (exports and imports of
goods and services) leading to
options in venturing into a
business

Grade Level: Grade 12
Subject : Business Ethics and Social Responsibility

QUARTER CONTENT STANDARDS PERFORMANCE LEARNING COMPETENCIES DURATION
3rd Quarter STANDARDS Week 1
The learners demonstrate The learners:
an understanding of: The learners shall be able
to: 1.1 differentiate the forms of
business organizations in

575

QUARTER

CONTENT STANDARDS PERFORMANCE LEARNING COMPETENCIES DURATION K to 12 CG Code
STANDARDS
1. the nature and forms terms of their purpose Week 2 ABM_ESR12-IIIa-d-1.4;
of business 1. identify forms of and role in socio- ABM_ESR12-IIIa-d-1.5
organizations business economic development
organizations and 1.2 illustrate how fairness, ABM_ESR12-IIIa-d-1.6
2. the purposes of their characteristics accountability,
establishing business transparency and Week 3
enterprises 2. explain the purpose stewardship is observed
of business in business and non- Week 4 ABM_ESR12-IIIe-h-2.1
3. the core principles organizations and profit organizations
underlying fairness, their role in Week 5 ABM_ESR12-IIIe-h-2.2
accountability, and socioeconomic 1.3 formulate a “code of
transparency in development ethics” that reflect core
business operation and principles derived from
stewardship (respect 3. explain the core analyses
for others’ property) principles of
fairness, 2.1 illustrate how these
4. common practices in accountability and philosophies are reflected
business organizations transparency in the into business practices
(decorum, protocol, socioeconomic 2.2 explain how the belief
policies, marketing, development of a systems influence business
bookkeeping, country practices
reportorial
requirements and 4. craft simple “Codes
documentation, etc.) of Ethics” or “Codes
of Right Conduct”
1. classical philosophies
specifically, virtue 1. identify the classical
ethics (Socrates, Plato, philosophies and
Aristotle, Confucius, their implication for
etc.) business principles
and practices

576

QUARTER CONTENT STANDARDS PERFORMANCE LEARNING COMPETENCIES DURATION K to 12 CG Code
4th Quarter Week 6 ABM_ESR12-IIIe-h-2.3
2. the impact of belief STANDARDS Week 7 ABM_ESR12-IIIe-h-2.4
systems (Buddhism, ABM_ESR12-IVi-l-3.1
Islam, Christianity, 2. describe various 2.3 infer how Filipino value Week 1
etc.) belief systems, and system influence business ABM_ESR12-IVi-l-3.2 ;
their similarities and practices Week 2 ABM_ESR12-IVi-l-3.3
3. the Filipino Value differences in
System (Utang na
Loob, Filial Piety, relation to the
Padrino Suki, Bahala
na - Mañana, Amor business setting 2.4 generate ways to
Propio, Filipino Family
Values) 3. describe how the improve business
Filipino value system practices guided by the
1. the responsibilities and affects the attitudes philosophies, belief
accountabilities of of business system or Filipino values
entrepreneurs toward
the employees, constituents
government, creditors,
suppliers, consumers, 1. identify 3.1 discuss the
general public, and
other stakeholders; responsibilities to responsibilities and
major ethical issues in
entrepreneurship the business accountabilities of
(basic fairness,
personnel and organization he/she entrepreneurs to:
customer relations
distribution dilemmas, belongs to a. employees
fraud, unfair
competition, unfair 2. explain the different b. government
communication,
nonrespect of models and c. creditors
agreements,
frameworks of social d. suppliers

responsibility e. consumers

f. general public

g. other stakeholders

3.2 formulate a morally

defensible position on ethical

issues in entrepreneurship

like basic fairness, personnel

and customer relations

distribution dilemmas, fraud,

unfair competition, unfair

communication, nonrespect

of agreements,

577

QUARTER

CONTENT STANDARDS PERFORMANCE LEARNING COMPETENCIES DURATION K to 12 CG Code
STANDARDS
environmental environmental degradation,
degradation, etc.) etc.

2. models and frameworks
of social responsibility
in the practice of sound
business

3.3 Describe the different Week 3 ABM_ESR12-IVi-l-3.4
models and frameworks of Week 4 ABM_ESR12-IVi-l-3.5
social responsibility Week 5 ABM_ESR12-IVm-p-4.1

the importance of doing 1. identify reasons for 3.4 Formulate a framework Week 6 ABM_ESR12-IVm-p-4.2 ;
business beyond profit establishing of social responsibility that ABM_ESR12-IVm-p-4.3
motivation. Introduction to business enterprises reflects the practice of sound
the notion of SOCIAL beyond profit business
ENTERPRISE (meeting a 4.1 explain the importance of
given social objective or 2. prepare and
resolving a real social implement a establishing and
problem while making ends personal action plan sustaining business
meet) for poverty to assist an existing enterprises as a source of
alleviation small business job opportunities and
enterprise to financial freedom
practice ethics and 4.2 prepare and implement a
social responsibility proposed personal action
in their business plan to assist an existing
operation small business enterprise
to practice ethics and
social responsibility in
their business operation

578

Grade Level: Grade 12

Subject: Business Finance

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
Q3 The learners demonstrate an competencies Week 1 to 2 ABM_BF12-IIIa-1
The learners are able to… The learner… ABM_BF12-IIIa-2
understanding of… Week 3 to 4 ABM_BF12-IIIa-5
the definition of finance, 1. define Finance explain the major role of
the activities of the financial 2. describe who are financial management and the Week 5 ABM_BF12-IIIc-d-10
manager, and financial responsible for financial different individuals involved ABM_BF12-IIIc-d-11
institutions and markets management within an distinguish a financial ABM_BF12-IIIc-d-12
organization institution from financial
the financial planning process, 3. describe the primary instrument and financial ABM_BF12-IIIe-f-14
including budget preparation, activities of the financial market
cash management, and manager explain the flow of funds within
working capital management 4. describe how the financial an organization – through and
manager helps in achieving the from the enterprise—and the
the sources and uses of short- goal of the organization role of the financial manager
term and long-term funds , 5. describe the role of financial
and the requirements , institutions and markets identify the steps in the
1. illustrate the financial planning financial planning process
process illustrate the formula and
2. prepare budgets such as format for the preparation of
projected collection, sales budgets and projected financial
budget, production budget, statement
income projected statement of explain tools in managing cash,
comprehensive income, receivables, and inventory
projected of financial position,
and projected cash flow compare and contrast the loan
statement requirements of the different
3. describe concepts and tools in banks and nonbank institutions
working capital management
1. distinguish debt and equity
financing

579

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
Q4 The learners demonstrate an The learners are able to… competencies Week 6 to 8
The learner… ABM_BF12-IIIg-h-18
understanding of… Week 1 to 2 ABM_BF12-IIIg-h-20
procedure , obligation to 2. identify the bank and nonbank and cite these institutions in the Week 3 to 4 ABM_BF12-IIIg-h-21
creditor, and reportorial institutions in the vicinity that are locality ABM_BF12-IIIg-h-22
necessities possible sources of funds, and ABM_BF12-IVm-n-23
enumerate their requirements calculate future value and ABM_BF12-IVm-n-25
basic concepts of risk and and process for loan application present value of money
return, and the time value of 1. distinguish simple and compute loan amortization ABM_BF12-IVo-p-26
money compound interest using mathematical concepts ABM_BF12-IVo-p-27
2. solve exercises and problems and the present value tables
the definition, purpose, kinds, in computing for time value of apply mathematical concepts
advantages, and money with the aid of present and tools in computing for
disadvantages and the risks of and future value tables finance and investment
investment 3. prepare loan amortization problems
tables explain the risk-return trade-off
the philosophy and practices 4. compute for the net present
in personal finance value of a project with a compare and contrast the
conventional cash-flow pattern different types of investments
5. describe the risk-return trade- measure and list ways to
off minimize or reduce investment
1. identify the types of risks in simple case problems
investments particularly bank
deposits , insurance, real estate , enumerate money
hard assets, mutual funds, and management philosophies
stocks and bonds illustrate the money
2. indicate the advantages and management cycle and gives
disadvantages of each type of
investment
3. explain the risks inherent in
each type of investment
1. identify money management
philosophy
2. apply basic personal finance
principles and practices in

580

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners demonstrate an The learners are able to… The learner… Duration K to 12 CG Code
understanding of… Week 1 to 2
earning, spending, saving, and examples of sound practices in ABM_BM11FO-Ic-4
investing money earning, spending, saving, and Week 3 ABM_BM11FO-Id-5
investing money Week 4 ABM_BM11RP-If-4
Week 5 ABM_BM11BS-Ig-1
Grade Level: Grade 11

Subject: Business Mathematics

Quarter Content Standards Performance Standards Most Essential Learning
Q1 The learners demonstrate The learners are able to… competencies
1. Solve problems involving The learner…
an understanding of… fractions, decimals and percent
1. fractions related to business Express:
2. decimals and percentage a. fractions to decimal and
1. formulate and solve problems percent forms
key concepts of ratio and involving ratio and proportion b. decimals to fractions and
proportion 2. use the concept of proportion in percent forms
making life decisions c. percent to fractions and
key concepts in buying and Analyze and solve problems on decimal forms
selling important factors in managing a Give real-life situations to
illustrate fractions, decimals,
and percent
Solve problems involving
fractions, decimals, and percent
Identify the different kinds of
proportions and write examples
of real-life situations for each
Solve problems involving direct,
inverse and partitive proportion
Differentiate Mark-on, Mark
down and Mark-up

581

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners demonstrate The learners are able to… The learner… Week 6 ABM_BM11BS-Ih-3
an understanding of… Week 7 ABM_BM11BS-Ih-4
business: buying products and obtain Mark-on, Mark-down, Week 8 ABM_BM11BS-Ii-6
selling products and Mark-up given price of a Week 9 ABM_BM11BS-Ii-7
product Week 1 ABM_BM11BS-Ij-9
Q2 Differentiate mark-up from
margins Week 2 ABM_BM11BS-IIa-11
Describe how gross margins is ABM_BM11BS-IIa-12
used in sales
Compute single trade discounts ABM_BM11BS-IIb-14
and discount series
Differentiate profit from loss
Illustrate how profit is obtained
and how to avoid loss in a given
transaction
Determine the break-even point
Solve problems involving buying
and selling products
Compute interest specifically as
applied to mortgage,
amortization, and on
services/utilities and on
deposits and loans
Illustrate the different types of
commissions
Compute commissions on cash
basis and commission on
instalment basis
Compute down payment, gross
balance and current increased
balance
Solve problems involving
interests and commissions

582

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
The learners demonstrate The learners are able to… competencies Week 3
apply appropriate mathematical The learner… Week 4 ABM_BM11SW-IIc-1
an understanding of… operation in computing salaries ABM_BM11SW-IId-2
the fundamental and wages Define salary, wage, income, Week 5 ABM_BM11SW-IIe-5
operations of mathematics benefits Week 6 ABM_BM11SW-IIe-6
as applied in salaries and solve problems in real-life business Compute gross and net earnings Week 7 ABM_BM11SW- IIe-7
wages situations, present data in Define each of the benefits
graphical form, and analyze them given to wage earners Week 8 ABM_BM11SW- IIe -8
business data present them Distinguish taxable from
in graphs, charts, and tables nontaxable benefits ABM_BM11SW- IIe -9
Enumerate the standard ABM_BM11SW- IIf -10
deductions with the
corresponding computation ABM_BM11SW- IIf -13
Identify the variables needed in
the computation of the ABM_BM11PAD-IIg-2
overtime
Compute overtime pay ABM_BM11PAD-IIh-5
Use E- spread sheet in the
computation of salary and
overtime pay
Present graphical
representation of the details or
particulars of the salary.
Compare the forms (textual,
tabular and graphical) of
business data.
Analyze and interprets the data
presented in the table using
measures of central tendency
and variability and tests of
significant differences
Describe the different kinds of
graphs and its essential parts
for data presentation.

583

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
The learners are able to… competencies Week 9
The learners demonstrate The learner… ABM_BM11PAD-IIi-8
an understanding of… ABM_BM11PAD-IIi-9
Give a set of business data; ABM_BM11PAD-IIi-10
identify the graphs to be used ABM_BM11PAD-IIj-11
Draw the graph/table to
present the data
Analyze and interpret the data
presented in a graph/table
Use software (i.e., MS Excel,
SPSS) programs to compute and
present graphical
representation of business data

Grade Level: Grade 11

Subject: Fundamentals of Accountancy, Business and Management 1

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners demonstrate an The learners are able to… Week 1 ABM_FABM11-
understanding of… The learner… IIIa-1
cite specific examples in which define accounting ABM_FABM11-
Q3 the definition, nature, function, accounting is used in making business IIIa-2
and history of accounting decisions describe the nature of
accounting ABM_FABM11-
the external and internal 1. solve exercises and problems on the narrate the history/origin of IIIa-4
users of financial information identification of users of information, accounting
type of decisions to be made, and type define external users and gives ABM_FABM11-
of information needed by the users examples IIIa-7

2. cite users of financial information define internal users and give ABM_FABM11-
and identify whether they are external examples IIIa-8
or internal users

584

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
The learners are able to… competencies
The learners demonstrate an identify generally accepted accounting Week 2 to 3 ABM_FABM11-
understanding of… principles The learner… IIIb-c-15
explain the varied accounting
accounting concepts and solve problems applying the accounting ABM_FABM11-
principles equation concepts and principles IIIb-c-16
solve exercises on
the accounting equation define, identify, and classify accounts accounting principles as ABM_FABM11-
according to the five major types applied in various cases IIIb-c-17
illustrate the accounting
differentiate a journal from a ledger ABM_FABM11-
and identify the types of journals and equation IIIb-c-18
ledgers perform operations involving
the five major accounts, Week 4 ABM_FABM11-
identify business and nonbusiness simple cases with the use of IIId-e-19
namely, transactions, enumerate the types of accounting equation
business documents, recite the rules of discuss the five major accounts ABM_FABM11-
1. assets 4. income debit and credit, and apply these to IIId-e-21
simple cases prepare a Chart of Accounts

2. liabilities 5. expenses identify business and nonbusiness
transactions, enumerate the types of
3. capital business documents, recite the rules of

the two major types of books illustrate the format of a general Week 5 ABM_FABM11-
and special journals Week 6 IIIf-23
of accounts, namely, journal illustrate the format of a general
and subsidiary ledger ABM_FABM11-
and ledger analyze common business IIIf-24
transactions using the rules of ABM_FABM11-
the business transactions and debit and credit
their analysis to include solve simple problems and IIIg-j-27
definition and nature of exercises in the analyses of
business transactions, types of business transaction ABM_FABM11-
source or business documents, IIIg-j-28
and the rules of debits and
credits describes the nature of Week 7 to 9 ABM_FABM11-
the accounting cycle of a transactions in a service IVa-d-29
service business business

585

Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners are able to…
The learners demonstrate an The learner…
understanding of… debit and credit, and apply these in records transactions of a service
simple cases business in the general journal
posts transactions in the ledger ABM_FABM11-
Q4 Week 1 to 2 IVa-d -30
prepares a trial balance Week 3 to 9 ABM_FABM11-
the accounting cycle of a prepare journal entries, post to the IVa-d -31
merchandising business to ledger, prepare the trial balance, prepares adjusting entries ABM_FABM11-
include the following: worksheet, adjusting entries and IVa-d -32
1. Journalizing of transactions complete the accounting cycle of a complete the accounting cycle ABM_FABM11-
merchandising business.
using the general and special describes the nature of IVa-d -33
journals, namely: sales transactions in a merchandising ABM_FABM11-
journal, purchase journal, business IVa-d -34
cash receipts journal and records transactions of a ABM_FABM11-
cash payments journal merchandising business in the
2. Posting to the ledger, general and special journals IVe-j -35
namely: general and posts transactions in the general
subsidiary ledgers and subsidiary ledgers ABM_FABM11-
3. Preparation of trial balance prepares a trial balance IVe-j-36
4. Adjusting entries to include
pre payments, accrual and prepares adjusting entries ABM_FABM11-
deferral IVe-j -37
5. Worksheet preparation, and completes the accounting cycle ABM_FABM11-
6. Completing the accounting of a merchandising business IVe-j -38
cycle of a merchandising prepares the Statement of Cost ABM_FABM11-
business of Goods Sold and Gross Profit IVe-j -39
ABM_FABM11-
IVe-j -40
ABM_FABM11-
IVe-j -41

586

Grade Level: Grade 12

Subject: Fundamentals of Accountancy, Business and Management 2

Quarter Content Standards Performance Standards Most Essential Learning competencies Duration K to 12 CG Code

The learners demonstrate an The learners are able to… The learner…

understanding of…

Q1 account titles under the solve exercises and problems identify the elements of the SFP and Week 1 ABM_FABM12-

assets, liabilities, and capital that require preparation of an describe each of them Ia-b-1

accounts of the Statement of SFP for a single proprietorship prepare an SFP using the report form ABM_FABM12-

Financial Position, namely, with proper classification of and the account form with proper Ia-b-4

cash, receivables, accounts as current and classification of items as current and

inventories, prepaid noncurrent using the report form noncurrent

expenses, property, plant and the account form

and equipment, payables,

accrued expenses, unearned

income, long-term liabilities

and capital that will equip

him/her in the preparation

of the SFP using the report

form and account form

the service income and solve exercises and problems identify the elements of the SCI and Week 2 to 3 ABM_FABM12-

operating expenses of a that require preparation of SCI describe each of these items for a Ic-d-5

service business as well as for a service business and a service business and a merchandising

sales, contra sales, purchases, merchandising business business

contra purchase accounts, prepare an SCI for a service business ABM_FABM12-

cost of goods sold and using the single-step approach Ic-d-6

general administrative and prepare an SCI for a merchandising ABM_FABM12-

selling expenses of a business using the multistep approach Ic-d-7

merchandising business that

will equip him/her in the

preparation of the SCI for

both service and

merchandising businesses

587

Quarter Content Standards Performance Standards Most Essential Learning competencies Duration K to 12 CG Code

The learners demonstrate an The learners are able to… The learner… Week 4 BM_FABM12-Ie-9
understanding of…
solve exercises and problems prepare an SCE for a single Week 5 ABM_FABM12-If-
the forms of business that require preparation of an proprietorship 10
organization, SCE for a single proprietorship
namely, single proprietorship, discuss the components and structures ABM_FABM12-If-
partnership, and corporation, solve exercises and problems of a CFS 11
and the structure of a SCE of a that require preparation of a CFS prepare a CFS
single proprietorship that will Week 6 to 7 ABM_FABM12-
equip him/her in the solve exercises and problems define the measurement levels, Ig-h-12
preparation of the said that require computation and namely, liquidity, solvency, stability,
financial report interpretation using horizontal and profitability ABM_FABM12-
the components and the analysis, vertical analysis, and perform vertical and horizontal Ig-h-13
structure of a CFS that will various financial ratios analyses of financial statements of a
equip him/her in the single proprietorship ABM_FABM12-
preparation of the said Using the downloaded sample compute and interpret financial ratios Ig-h-14
financial report financial statements, he/she such as current ratio, working capital,
the methods or tools of performs horizontal and vertical gross profit ratio, net profit ratio, Week 8 to 9 ABM_FABM12-
analysis of financial analysis, computes various receivable turnover, inventory IIc-5
statements to include financial ratios and interprets the turnover, debt-to-equity ratio, and the
horizontal analysis, vertical level of liquidity, solvency, like ABM_FABM12-
analysis, and financial stability, and profitability of IIc-7
ratios to test the level the business identify the types of bank accounts
of liquidity, solvency, share samples of bank normally maintained by a business
profitability, and stability of account forms and documents in prepare bank deposit and withdrawal
the business class and discuss their uses and slips
importance
the types of bank
accounts, basic
transactions, and

588

Quarter Content Standards Performance Standards Most Essential Learning competencies Duration K to 12 CG Code

The learners demonstrate an The learners are able to… The learner…

understanding of…

documents related to bank identify and prepare checks ABM_FABM12-

deposits and withdrawals IIc-8

identify and understand the contents of ABM_FABM12-

a bank statement IIc-9

Q2 a bank reconciliation solve exercises and problems describe the nature of a bank Week 1 to 2 ABM_FABM12-

statement, its nature and involving the following: reconciliation statement IId-10

structure, and reconciling 1. Identification of the proper analyze the effects of the identified ABM_FABM12-

items and methods of treatment of reconciling reconciling items IId-12

preparation items in the bank prepare a bank reconciliation ABM_FABM12-

reconciliation statement statement IId-13

2. preparation of a bank

reconciliation statement

the sound principles of accomplish the BIR (Bureau define income and business taxation Week 3 to 5 ABM_FABM12-

taxation, its purpose, and of Internal Revenue) forms and its principles and processes IIh-j-15

preparation of forms and explain the procedure in the ABM_FABM12-

payment of taxes computation of gross taxable income IIh-j-17

and tax due

explain the principles and purposes of ABM_FABM12-

taxation IIh-j-19

Grade Level: Grade11
Subject: Organization and Management

Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration K to 12
CG Code

First The learners have an The learners shall be able to…

Quarter understanding of… *Explain the meaning, functions, types and theories of

management Week 1

589

Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration K to 12
CG Code
basic concepts and apply management theories & Explain the functions, roles and skills of a manager Week 2
theories of concepts in solving business ABM_AOM11-
management cases Ia-b-3

the role of business analyze the various *Analyze various forces/elements influencing local and Week 3
in environmental forces international business environment using PEST and SWOT Week 4
the environment, affecting strategies Week 4
and the firm and summarize these
how the using Political Economic Social *Analyze the forms and economic roles of business
environment and Technological Analysis organizations
affects the firm PEST) and Strengths,
Weaknesses, Opportunities *Differentiate the phases of economic development and its
the importance of and Threats (SWOT) Analysis impact to business environment
planning concepts in frameworks
business success
*Discuss the nature and levels of planning and types of plans Week 5
formulate effective plans for a
specific business endeavor

*Apply appropriate planning techniques and tools in Week 6
business decision-making

Second the significance of design an appropriate *Analyze the nature of organizations and types of Week 7
Quarter organization organization structure for a organization structures Week 8
specific business
structures *Apply organization theories for effective business
management

590

Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration K to 12
CG Code
for effective business
management

* Discuss the concept and nature of staffing Week 9

the process of conduct and prepare job *Analyze the process of recruiting, selecting and training Week 10
recruiting, analysis employess
selecting, and
training employees

*Examine the functions and importance of compensation, Weeks
wages and performance evaluation, appraisal, reward 11-12
system, employee relations and movement

how motivation, demonstrate knowledge in *Analyze motivation,leadership, and communication work in
leadership, and motivation, leadership, and
communication work communication by solving an organization Week 13
in an organization business cases
*Apply the concept and nature of different control methods Week 14
different controlling apply appropriate control and techniques in accounting and marketing
methods and measures for a specific
techniques business situation

the different select one’s area of interest Explain the nature and role in the firm of the
functional for future career path following functional areas of management:
areas of
management a. Human Resource Management
b. Marketing Management
c. Operations Management Week 15 ABM_AOM11-
d. Financial Management IIi-39
e. Material and Procurement Management
f. Office Management

591

Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration K to 12
CG Code

g. Information & Communication Technology
Management

the basic concepts of initiate an appropriate small- *Explain the steps and importance of starting a family

small-family business family business business Week 16

Grade Level : Grade 11
Subject : Principles of Marketing

QUARTER CONTENT STANDARDS PERFORMANCE STANDARDS MOST ESSENTIAL LEARNING DURATION K-12 CG Code
Quarter 1 COMPETENCIES
The learners demonstrate an The learners shall be able to… plot Week 1 - 2 ABM_PM11-Ia-
understanding of… the marketing goals and approaches define and understand marketing b-1
marketing principles, goals, for product or service • Principles
and traditional and • Goals
contemporary approaches to • Approaches
marketing
the value of customer develop a program for customer define “relationship marketing” Week 3-5 ABM_PM11-Ic-
relations and customer service explain the value of customers d-5
service

ABM_PM11-Ic-
d-6

the importance of conduct marketing research, distinguish between strategic and Week 6-9 ABM_PM11-Ie-
information, the market interpret market buying behavior marketing i-9
characteristics affecting on product or service, and identify planning in terms of objectives and
consumer behavior, and the the product or service target processes
market

bases of market analyze the elements of macro- and 592
segmentation micro-environment and their influence
to marketing planning ABM_PM11-Ie-
i-10
define marketing research, its
importance to a business enterprise ABM_PM11-Ie-
and identify the steps in marketing i-11
research
ABM_PM11-Ie-
differentiate the buying behavior and i-13
decision making of individual/
household customer versus the ABM_PM11-Ie-
business (organizational) customer i-14

identify and segment market for a ABM_PM11-Ie-
product or service i-15

select the appropriate target market
segment and its positioning

593

Quarter 2 the essence of the new design a new product or service, define a product and differentiates Week 1-3 ABM_PM11-IIa-
product development, decide types of pricing approach, the product, services, and experiences e-16
pricing, placing (distribution), and choose distribution methods
and promoting a product or and promotion tools that respond ABM_PM11-IIa-
service to market trends e-17

identify and describe the factors to ABM_PM11-IIa-
consider when setting prices and new e-18
product pricing and its general pricing
approaches ABM_PM11-IIa-
e-19
discuss the structure of distribution
channels, its functions, and the nature
of supply chain management

define and identify relevant
promotional tools, namely, advertising,
sales promotion, personal selling,
public relations, and direct marketing
to create awareness and persuade the
target market to buy the product or
patronize the service

the necessity of a marketing create a new product or service explain the relationship between Week 4-6 ABM_PM11-IIf-
plan in business design and pricing, and promotion 20
and distribution strategies market analysis, planning,

implementation, and control

analyze the company’s situation,

markets, and environment (the

marketing audit and SWOT analysis)

594

and proper interpretation of orally defend the mini-marketing integrate the marketing concepts and Week 7-9 ABM_PM11-IIg-
marketing strategies through plan to a group of marketing techniques learned by preparing a j-24
workshop and presentation professionals marketing plan
ABM_PM11-IIg-
present a mini-marketing plan, orally j-25
and in writing

595

Grade Level : Grade 12 596

Subject : Community Engagement, Solidarity, and Citizenship (CSC) K to 12 CG Code
HUMSS_CSC12-IIIa-c-1
QUARTER CONTENT PERFORMANCE LEARNING COMPETENCY DURATION HUMSS_CSC12-IIa-c-2
1 STANDARD STANDARD Week 1
The learners 1. explain the importance of HUMSS_CSC12-IIIa-c-5
demonstrate an The learners shall be studying community Week 2 HUMSS_CSC12-IIIa-c-6
understanding of... able to… dynamics and community Week 3
action in relation to Week 4 HUMSS_CSC12-IIId-
the integration of synthesize the applied social sciences Week 5 g-7
social science integrative experience and the learners’ future
perspective and of implementing career options Week 6 HUMSS_CSC12-II-d-g-8
community action community-action
initiatives initiatives applying 2. define using various HUMSS_CSC12-IId-g-9
social sciences’ ideas perspectives, e.g., social
and methods sciences, institutions, civil
society, and
local/grassroots level

3. analyze functions of
communities in terms of
structures, dynamics, and
processes

4. differentiate typologies of
communities

5. recognize the value of
undertaking community
action modalities

6. acknowledge
interrelationship of self
and community in
undertaking community
action

7. explain forms of
community engagement
that contribute to

597

QUARTER CONTENT PERFORMANCE LEARNING COMPETENCY DURATION
STANDARD STANDARD Week 7
community development K to 12 CG Code
through solidarity Week 1
HUMSS_CSC12-IId-g-10
8. recognize the importance Week 2
of solidarity in promoting Week 3 HUMSS_CSC12-IIIh-j-12;
national and global Week 4 HUMSS_CSC12-IIIh-j-13
community development
(e.g. poverty alleviation) and
HUMSS_CSC12-IIIh-j-14
9. explain the core values of
community action HUMSS_CSC12-IIIh-j-15
initiatives HUMSS_CSC12-IIIh-j-16
a. human rights
2 b. social equity
c. gender equality
d. participatory HUMSS_CSC12-IId-g-11
development HUMSS_CSC12-IVa-d-17

10. analyze strategies of
empowerment and
advocacy of a community
action initiative

11.explain the importance of
commitment and action in
participatory
development for
community well-being

12. assess selected
community-action
initiatives based on its
core values and principles

13. explain the
methodologies and
approaches in community
action

QUARTER CONTENT PERFORMANCE LEARNING COMPETENCY DURATION 598
STANDARD STANDARD
14. apply systematic methods Week 5 K to 12 CG Code
of community action in Week 6 HUMSS_CSC12-IVa-d-18
understanding
community Week 7 HUMSS_CSC12-IVa-d-19
Week 8 HUMSS_CSC12-IVa-
15. formulate a community d-19
action
HUMSS_CSC12-IV-e-h-20
16. plan using participatory HUMSS_CSC12-IVe-h-21;
approaches HUMSS_CSC12-Ive-h-22

17. implement community- K to 12 CG Code
action plan HUMSS_CNF11/12-Ib-d-4

18. synthesize the insights
gained in conducting the
community action plan
that applied the methods
of social sciences

GRADE LEVEL: Grade 11/12
SUBJECT: Creative Nonfiction

Quarter Content Performance Most Essential Learning Competencies
Standards Standards
S1/2 The learner Analyze the theme and techniques used in a particular text
Q1/3 understands the The learner clearly Create samples of the different literary elements based on
literary and coherently uses one’s experience (e.g. metaphor to describe an emotion)
conventions that a chosen element
govern the conventionally
different genres. identified with a
(e.g., narrative genre for a written
convention of output.
fiction, etc.)
The learner The learner clearly Analyze factual/nonfictional elements (Plot, Characters,
understands the and coherently uses Characterization, Point of View, Angle, Setting and
delineation multiple elements Atmosphere, Symbols and Symbolisms, Irony, Figures of

599

S1/2 between creative conventionally speech, Dialogue, Scene, Other elements and Devices) in the HUMSS_CNF11/12-Ib-d-5
Q2/4 and the identified with a texts
nonfictional genre for a written Write a draft of a short piece (Fiction, Poetry, Drama, etc.) HUMSS_CNF11/12-Ib-d-7
elements of output. using any of the literary conventions of genre following these HUMSS_CNF11/12-IId-e-18
creative pointers: HUMSS_CNF11/12-IIg-j-20
nonfictional text. The learner
competently 1. Choosing a topic
The learner delivers an artistic 2. Formulating a thesis statement
understands the presentation 3. Organizing and developing ideas
distinction summarizing and 4. Using any literary conventions of a genre
between and analyzing the form, 5. Ensuring that theme and technique are effectively
among creative theme and
nonfiction types techniques of a developed
and forms. chosen creative Evaluate other’s draft based on:
nonfictional text.
The learner The learner writes a 1. clarity of idea
understands that clear and coherent 2. appropriate choice of literary element
mastery of the critique and an 3. appropriate use of the element
basic forms, types, interesting and 4. effective combination of the idea and the chosen
techniques and engaging creative
devices of creative nonfiction. literary element
Revise the draft of a short piece using any of the literary
conventions of a genre (e.g. plot for narrative piece)
Present a commentary/critique on a chosen creative
nonfictional text representing a particular type or form
(Biography/Autobiography, Literary Journalism/Reportage,
Personal Narratives, Travelogue, Reflection Essay, True
Narratives, Blogs, Testimonies, Other Forms)

Write a mini critique of a peer’s work based on coherence
and organization of paragraphs, development of literary
elements use of factual information, and other qualities
concerning form and content
Write a draft of creative nonfiction piece based on
memorable real-life experience

600

nonfiction enables Revise the draft based on desirable qualities of well-written
him/her to creative nonfiction
effectively critique
and write creative
nonfiction.

GRADE LEVEL: Grade 11/12
SUBJECT: Creative Writing

Quarter Content Performance Most Essential Learning Competencies K to 12 CG Code
S1/2 Standards Standards Use imagery, diction, figures of speech, and specific experiences to HUMSS_CW/MP11/12-
Q1/3 The learners have evoke meaningful responses from readers
an understanding The learners shall Ia-b-4
S1/2 of imagery, diction, be able to produce Identify the various elements, techniques, and literary devices in
Q2/4 figures of speech, short paragraphs or specific forms of poetry HUMSS_CW/MP11/12c-
and variations on vignettes using Write a short poem applying the various elements and literary f-6
language. imagery, diction, devices exploring innovative techniques
figures of speech, HUMSS_CW/MP11/12c-
The learners have and specific Identify the various elements, techniques, and literary devices in f-10
an understanding experiences. various modes of fiction
of poetry as a The learners shall Write journal entries and other short compositions exploring key HUMSS_CW/MPIg-i-11
genre and how to be able to produce elements of fiction HUMSS_CW/MPIg-i-13
analyze its a short, well-
elements and crafted poem Identify the various elements, techniques, and literary devices in HUMSS_CW/MPIj-IIc-15
techniques. drama
The learners have The learners shall
an understanding be able to produce
of fiction as a at least one striking
genre and are able scene for a short
to analyze its story.
elements and
techniques. The learners shall
The learners have be able to compose
an understanding