571

573
572
 573

Grade Level: Grade 12

Subject: Applied Economics

K to 12
Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration
CG Code
First The learner The learners shall be able to …
Quarter demonstrates an *Differentiate economics as social science and applied science
understanding of… in terms of nature and scope
Week 1

economics as an analyze and propose solution/s *Examine the utility and application of applied economics to
applied science and to the economic problems using solve economic issues and problems Week 2
its utility in the principles of applied
addressing the economics *Analyze market demand, market suppy and market
economic problems equilibrium Week 3
of the country
*Determine the impications of market pricing on economic
decision-making Week 4

*Differentiate various market structures in terms of: a.

number of sellers
b. types of products
c. entry/exit to market Week 5
d. pricing power
e. others

*Analyze the effects of contemporary economic issues affecting

the law of supply and conduct a survey of current
the Filipino entrepreneur Week 6
demand, and factors economic situations within the
 573

affecting the vicinity

economic situation
 575

Most Essential Learning Competencies

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

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);
on the following suppliers; investors (capital,
sectors: consumer, income) government (tax
supplier and revenues, poverty alleviation, * Evaluate the viability and impacts of business on the
basic services); households community
investors,
(standard of living,
government, Weeks
employment) and international
households, and 11-12
trade (exports and imports of
international trade
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 K to 12 CG Code
 577

QUARTER
CONTENT STANDARDS PERFORMANCE LEARNING COMPETENCIES DURATION K to 12 CG Code
STANDARDS
STANDARDS
The learners demonstrate an The learners shall be able The learners:
rd
3 Quarter understanding of: to: ABM_ESR12-IIIa-d-1.1;
Week 1
1.1 differentiate the forms of ABM_ESR12-IIIa-d-1.2;
business organizations in ABM_ESR12-IIIa-d-1.3
1. the nature and forms of 1. identify forms of terms of their purpose
business business organizations and role in socioeconomic
organizations and development
their characteristics 1.2 illustrate how fairness,
2. the purposes of accountability, ABM_ESR12-IIIa-d-1.4;
establishing business 2. explain the purpose of transparency and ABM_ESR12-IIIa-d-1.5
enterprises business organizations Week 2
stewardship is observed in
and their role in
business and nonprofit
3. the core principles socioeconomic
organizations
underlying fairness, development
1.3 formulate a “code of Week 3
accountability, and
ethics” that reflect core
transparency in business 3. explain the core
principles derived from
operation and principles of fairness,
stewardship (respect for accountability and analyses
others’ property) transparency in the ABM_ESR12-IIIa-d-1.6
socioeconomic
4. common practices in development of a
business organizations country
(decorum, protocol,
policies, marketing, 4. craft simple “Codes of
bookkeeping, reportorial Ethics” or “Codes of
requirements and Right Conduct”
documentation, etc.)
 577

QUARTER
CONTENT STANDARDS PERFORMANCE LEARNING COMPETENCIES DURATION K to 12 CG Code
STANDARDS
1. classical philosophies 1. identify the classical 2.1 illustrate how these Week 4 ABM_ESR12-IIIe-h-2.1
specifically, virtue philosophies and their philosophies are reflected into
ethics (Socrates, Plato, implication for business practices
Aristotle, Confucius, business principles 2.2 explain how the belief
etc.) and practices systems influence business Week 5 ABM_ESR12-IIIe-h-2.2
practices
2. the impact of belief 2. describe various 2.3 infer how Filipino value
systems (Buddhism, belief systems, and system influence business Week 6 ABM_ESR12-IIIe-h-2.3
Islam, Christianity, their similarities and practices
etc.) differences in
relation to the
3. the Filipino Value business setting 2.4 generate ways to improve
System (Utang na business practices guided
3. describe how the
Loob, Filial Piety, by the philosophies, Week 7 ABM_ESR12-IIIe-h-2.4
Padrino Suki, Bahala Filipino value system belief system or Filipino
na - Mañana, Amor affects the attitudes values
Propio, Filipino Family of business
Values) constituents
1. the responsibilities and 1. identify 3.1 discuss the ABM_ESR12-IVi-l-3.1
accountabilities of responsibilities to responsibilities and
entrepreneurs toward the business accountabilities of
the employees, organization he/she entrepreneurs to: a.
employees
government, creditors, belongs to explain
2. b. government Week 1
suppliers, consumers, the different models
c. creditors
general public, and and frameworks of
4th Quarter d. suppliers
other stakeholders; social responsibility
e. consumers
major ethical issues in
f. general public
entrepreneurship (basic
g. other stakeholders
fairness, personnel and 3.2 formulate a morally Week 2

QUARTER
CONTENT STANDARDS
customer relations
distribution dilemmas,
fraud, unfair
competition, unfair
communication,
nonrespect of
agreements,
environmental
degradation, etc.)
2. models and frameworks
of social responsibility in
the practice of sound
business
the importance of doing
business beyond profit
motivation. Introduction to
the notion of SOCIAL
ENTERPRISE (meeting a
577
PERFORMANCE LEARNING COMPETENCIES DURATION K to 12 CG Code
STANDARDS
defensible position on ethical ABM_ESR12-IVi-l-3.2 ;
issues in entrepreneurship ABM_ESR12-IVi-l-3.3
like basic fairness, personnel
and customer relations
distribution dilemmas, fraud,
unfair competition, unfair
communication, nonrespect
of agreements,
environmental degradation,
etc.
3.3 Describe the different
models and frameworks of Week 3 ABM_ESR12-IVi-l-3.4
social responsibility
3.4 Formulate a framework
of social responsibility that Week 4 ABM_ESR12-IVi-l-3.5
reflects the practice of sound
business
1. identify reasons for 4.1 explain the importance of
establishing business establishing and sustaining ABM_ESR12-IVm-p-4.1
enterprises beyond business enterprises as a Week 5
profit source of job opportunities
2. prepare and and financial freedom

QUARTER
CONTENT STANDARDS
given social objective or
resolving a real social
problem while making ends
meet) for poverty alleviation
577
PERFORMANCE LEARNING COMPETENCIES DURATION K to 12 CG Code
STANDARDS
implement a personal 4.2 prepare and implement a
action plan to assist proposed personal action Week 6 ABM_ESR12-IVm-p-4.2 ;
an existing small plan to assist an existing ABM_ESR12-IVm-p-4.3
business enterprise small business enterprise
to practice ethics and to practice ethics and
social responsibility social responsibility in their
in their business business operation
operation

Grade Level: Grade 12
Subject: Business Finance
Quarter Content Standards
The learners demonstrate an
understanding of…
Q3 the definition of finance, the
activities of the financial
manager, and financial
institutions and markets
the financial planning process,
including budget preparation,
cash management, and
working capital management
Performance Standards
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 the financial
manager helps in achieving the
goal of the organization
5. describe the role of
financial institutions and markets
1. illustrate the financial
planning process
2. prepare budgets such as
projected collection, sales budget,
production budget, income
projected statement of
comprehensive income, projected
of financial position, and
projected cash flow statement
3. describe concepts and
tools in working capital
management
581
Most Essential Learning Duration K to 12 CG Code
competencies
The learner…
explain the major role of Week 1 to 2 ABM_BF12-IIIa-1
financial management and the
different individuals involved
distinguish a financial institution ABM_BF12-IIIa-2
from financial instrument and
financial market
explain the flow of funds within ABM_BF12-IIIa-5
an organization – through and
from the enterprise—and the
role of the financial manager
identify the steps in the Week 3 to 4 ABM_BF12-IIIc-d-10
financial planning process
illustrate the formula and ABM_BF12-IIIc-d-11
format for the preparation of
budgets and projected financial
statement
explain tools in managing cash, ABM_BF12-IIIc-d-12
receivables, and inventory

Quarter
the sources and uses of
shortterm and long-term funds financing
, and the requirements ,
Content Standards
The learners demonstrate an
understanding of…
procedure , obligation to
creditor, and reportorial
necessities
basic concepts of risk and
return, and the time value of
money
Q4 the definition, purpose, kinds, 1.
advantages, and
1. distinguish debt and equity
Performance Standards
The learners are able to…
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
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 tradeoff
identify the types of
investments particularly bank
584
Duration K to 12 CG Code
compare and contrast the loan
requirements of the different Week 5 ABM_BF12-IIIe-f-14
banks and nonbank institutions
Most Essential Learning
competencies
The learner…
and cite these institutions in the
locality
calculate future value and Week 6 to 8 ABM_BF12-IIIg-h-18
present value of money
compute loan amortization ABM_BF12-IIIg-h-20
using mathematical concepts
and the present value tables
apply mathematical concepts ABM_BF12-IIIg-h-21
and tools in computing for
finance and investment
problems
explain the risk-return trade-off ABM_BF12-IIIg-h-22
compare and contrast the Week 1 to 2 ABM_BF12-IVm-n-23
different types of investments

Quarter
disadvantages and the risks of deposits , insurance, real estate ,
investment
the philosophy and practices in 1.
personal finance
Content Standards
The learners demonstrate an
understanding of…
Grade Level: Grade 11
Subject: Business Mathematics
Quarter Content Standards
The learners demonstrate
an understanding of…
Q1 1. fractions
2. decimals and percentage
584
Duration K to 12 CG Code
measure and list ways to
hard assets, mutual funds, and minimize or reduce ABM_BF12-IVm-n-25
stocks and bonds investment risks in simple case
2. indicate the advantages problems
and disadvantages of each type of
investment
3. explain the risks inherent
in each type of investment
identify money enumerate money Week 3 to 4 ABM_BF12-IVo-p-26
management philosophy management philosophies
2. apply basic personal illustrate the money ABM_BF12-IVo-p-27
finance principles and practices in management cycle and gives
Performance Standards Most Essential Learning
competencies
The learners are able to… The learner…
earning, spending, saving, and examples of sound practices in
investing money earning, spending, saving, and
investing money
Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners are able to… The learner…
1. Solve problems involving Express: Week 1 to 2
fractions, decimals and percent a. fractions to decimal and
related to business percent forms
b. decimals to fractions
 584

Quarter
Duration K to 12 CG Code
and percent forms
c. percent to fractions
and decimal forms
Give real-life situations to ABM_BM11FO-Ic-4
illustrate fractions, decimals,
and percent
Solve problems involving ABM_BM11FO-Id-5
fractions, decimals, and percent
key concepts of ratio and 1. formulate and solve problems Identify the different kinds of Week 3
proportion involving ratio and proportion 2. proportions and write examples
use the concept of proportion in of real-life situations for each
making life decisions Solve problems involving direct, Week 4 ABM_BM11RP-If-4
inverse and partitive proportion
key concepts in buying and Analyze and solve problems on Differentiate Mark-on, Mark Week 5 ABM_BM11BS-Ig-1
selling important factors in managing a down and Mark-up

Quarter Content Standards
The learners demonstrate
an understanding of…
business: buying products and
selling products
Q2
589
Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners are able to… The learner…
obtain Mark-on, Mark-down,
and Mark-up given price of a
product
Differentiate mark-up from Week 6 ABM_BM11BS-Ih-3
margins
Describe how gross margins is ABM_BM11BS-Ih-4
used in sales
Compute single trade discounts
and discount series
Differentiate profit from loss Week 7 ABM_BM11BS-Ii-6
Illustrate how profit is obtained ABM_BM11BS-Ii-7
and how to avoid loss in a given
transaction
Determine the break-even point Week 8
Solve problems involving buying ABM_BM11BS-Ij-9
and selling products
Compute interest specifically as Week 9
applied to mortgage,
amortization, and on
services/utilities and on deposits
and loans
Illustrate the different types of Week 1 ABM_BM11BS-IIa-11
commissions
Compute commissions on cash ABM_BM11BS-IIa-12
basis and commission on
instalment basis
Compute down payment, gross
balance and current increased
 589

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…
balance
Solve problems involving Week 2 ABM_BM11BS-IIb-14
interests and commissions

an understanding of…
the fundamental operations apply appropriate mathematical Define salary, wage, income, Week 3 ABM_BM11SW-IIc-1
of mathematics operation in computing salaries and benefits
as applied in salaries and wages Compute gross and net earnings ABM_BM11SW-IId-2
wages Define each of the benefits Week 4 ABM_BM11SW-IIe-5
given to wage earners
Distinguish taxable from ABM_BM11SW-IIe-6
nontaxable benefits
Enumerate the standard ABM_BM11SW- IIe-7
deductions with the
corresponding computation
Identify the variables needed in Week 5 ABM_BM11SW- IIe -8
the computation of the
overtime
Compute overtime pay ABM_BM11SW- IIe -9
Use E- spread sheet in the Week 6 ABM_BM11SW- IIf -10
computation of salary and
overtime pay
Present graphical representation ABM_BM11SW- IIf -13
of the details or particulars of
the salary.
business data present them solve problems in real-life business Compare the forms (textual, Week 7 ABM_BM11PAD-IIg-2
in graphs, charts, and tables situations, present data in graphical tabular and graphical) of
form, and analyze them business data.

Quarter Content Standards
The learners demonstrate
an understanding of…
Grade Level: Grade 11
Subject: Fundamentals of Accountancy, Business and Management 1
Quarter Content Standards
The learners demonstrate an
understanding of…
589
Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners are able to… The learner…
Analyze and interprets the data ABM_BM11PAD-IIh-5
presented in the table using
measures of central tendency
and variability and tests of
significant differences
Describe the different kinds of Week 8
graphs and its essential parts for
data presentation.
Give a set of business data; ABM_BM11PAD-IIi-8
identify the graphs to be used
Draw the graph/table to present ABM_BM11PAD-IIi-9
the data
Analyze and interpret the data Week 9 ABM_BM11PAD-IIi-10
presented in a graph/table
Use software (i.e., MS Excel, ABM_BM11PAD-IIj-11
SPSS) programs to compute and
present graphical
representation of business data
Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners are able to…
The learner…
 589

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…
Q3 the definition, nature, function, cite specific examples in which accounting define accounting Week 1 ABM_FABM11-
and history of accounting is used in making business decisions IIIa-1
describe the nature of ABM_FABM11-
accounting IIIa-2
narrate the history/origin of ABM_FABM11-
accounting IIIa-4
the external and internal 1. solve exercises and problems on the define external users and gives ABM_FABM11-
users of financial information identification of users of information, examples IIIa-7
type of decisions to be made, and type ABM_FABM11-
of information needed by the users define internal users and give IIIa-8
2. cite users of financial information examples
and identify whether they are external
or internal users
 590

Quarter Content Standards Performance Standards Most Essential Learning Duration K

competencies
The learners demonstrate an The learners are able to… to 12 CG Code
understanding of… The learner…
accounting concepts and identify generally accepted accounting explain the varied accounting Week 2 to 3 ABM_FABM11-
principles principles concepts and principles IIIb-c-15
solve exercises on accounting ABM_FABM11-
principles as applied in IIIb-c-16
various cases
the accounting equation solve problems applying the accounting illustrate the accounting ABM_FABM11-
equation equation IIIb-c-17
perform operations involving ABM_FABM11-
simple cases with the use of IIIb-c-18
accounting equation
the five major accounts, namely, define, identify, and classify accounts discuss the five major accounts Week 4 ABM_FABM11-
1. assets 4. income according to the five major types IIId-e-19
2. liabilities 5. expenses prepare a Chart of Accounts ABM_FABM11-
3. capital IIId-e-21

the two major types of books
of accounts, namely, journal
and ledger
the business transactions and
their analysis to include
definition and nature of
business transactions, types of
source or business documents,
and the rules of debits and
credits
differentiate a journal from a ledger illustrate the format of a general Week 5 ABM_FABM11-
and identify the types of journals and and special journals IIIf-23
ledgers illustrate the format of a general ABM_FABM11-
and subsidiary ledger IIIf-24
identify business and nonbusiness analyze common business Week 6 ABM_FABM11-
transactions, enumerate the types of transactions using the rules of IIIg-j-27
business documents, recite the rules of debit and credit
debit and credit, and apply these to solve simple problems and ABM_FABM11-
simple cases exercises in the analyses of IIIg-j-28
business transaction
 591

the accounting cycle of a service identify business and nonbusiness describes the nature of Week 7 to 9
business transactions, enumerate the types of transactions in a service business
business documents, recite the rules of ABM_FABM11-
IVa-d-29
Quarter Content Standards Performance Standards Most Essential Learning Duration K to 12 CG Code
competencies
The learners demonstrate an The learners are able to…
understanding of… The learner…
debit and credit, and apply these in records transactions of a service ABM_FABM11-
simple cases business in the general journal IVa-d -30
posts transactions in the ledger ABM_FABM11-
IVa-d -31
prepares a trial balance ABM_FABM11-
IVa-d -32
Q4 prepares adjusting entries Week 1 to 2 ABM_FABM11-
IVa-d -33
complete the accounting cycle ABM_FABM11-
IVa-d -34
the accounting cycle of a prepare journal entries, post to the describes the nature of Week 3 to 9 ABM_FABM11-
merchandising business to ledger, prepare the trial balance, transactions in a merchandising IVe-j -35
include the following: worksheet, adjusting entries and business
1. Journalizing of transactions complete the accounting cycle of a records transactions of a ABM_FABM11-
using the general and special merchandising business. merchandising business in the IVe-j-36
journals, namely: sales general and special journals
journal, purchase journal, posts transactions in the general ABM_FABM11-
cash receipts journal and cash and subsidiary ledgers IVe-j -37
payments journal prepares a trial balance ABM_FABM11-
2. Posting to the ledger, namely: IVe-j -38
general and subsidiary ledgers prepares adjusting entries ABM_FABM11-
3. Preparation of trial balance IVe-j -39
4. Adjusting entries to include completes the accounting cycle ABM_FABM11-
of a merchandising business IVe-j -40

pre payments, accrual and
deferral
5. Worksheet preparation, and
6. Completing the accounting
cycle of a merchandising
business
Grade Level: Grade 12
Subject: Fundamentals of Accountancy, Business and Management 2
Quarter Content Standards
The learners demonstrate an
understanding of…
Q1 account titles under the
assets, liabilities, and capital
accounts of the Statement of
Financial Position, namely,
cash, receivables, inventories,
prepaid expenses, property,
plant 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
operating expenses of a
service business as well as
591
prepares the Statement of Cost
of Goods Sold and Gross Profit
ABM_FABM11-
IVe-j -41
Performance Standards Most Essential Learning competencies Duration K to 12 CG Code
The learners are able to… The learner…
solve exercises and problems that identify the elements of the SFP and Week 1 ABM_FABM12-
require preparation of an SFP for describe each of them Ia-b-1
a single proprietorship with prepare an SFP using the report form ABM_FABM12-
proper classification of accounts and the account form with proper Ia-b-4
as current and noncurrent using classification of items as current and
noncurrent
the report form and the account
form
solve exercises and problems identify the elements of the SCI and Week 2 to 3 ABM_FABM12-
that require preparation of SCI describe each of these items for a Ic-d-5
for a service business and a service business and a merchandising
 591

sales, contra sales, purchases, merchandising business business

contra purchase accounts, prepare an SCI for a service business
cost of goods sold and using the single-step approach ABM_FABM12-
general administrative and Ic-d-6
selling expenses of a prepare an SCI for a merchandising ABM_FABM12-
merchandising business that business using the multistep approach Ic-d-7
will equip him/her in the
preparation of the SCI for
both service and
merchandising businesses

Quarter Content Standards
The learners demonstrate an
understanding of…
the forms of business
organization, namely, single
proprietorship, partnership,
and corporation, and the
structure of a SCE of a single
proprietorship that will
equip him/her in the
preparation of the said
financial report
the components and the
structure of a CFS that will
equip him/her in the
preparation of the said
financial report
the methods or tools of
analysis of financial
statements to include
horizontal analysis, vertical
analysis, and financial
ratios to test the level
of liquidity, solvency,
profitability, and stability of
the business
594
Performance Standards Most Essential Learning competencies Duration K
The learners are able to… The learner… to 12 CG Code
solve exercises and problems that prepare an SCE for a single Week 4 BM_FABM12-Ie-
require preparation of an SCE for proprietorship 9
a single proprietorship
solve exercises and problems that discuss the components and structures Week 5 ABM_FABM12-If-
require preparation of a CFS of a CFS 10
prepare a CFS ABM_FABM12-If-
11
solve exercises and problems that define the measurement levels, Week 6 to 7 ABM_FABM12-
require computation and namely, liquidity, solvency, stability, Ig-h-12
interpretation using horizontal and profitability
analysis, vertical analysis, and perform vertical and horizontal ABM_FABM12-
various financial ratios analyses of financial statements of a Ig-h-13
single proprietorship
Using the downloaded sample compute and interpret financial ratios ABM_FABM12-
financial statements, he/she such as current ratio, working capital, Ig-h-14
performs horizontal and vertical
gross profit ratio, net profit ratio,
analysis, computes various
financial ratios and interprets the receivable turnover, inventory
level of liquidity, solvency, turnover, debt-to-equity ratio, and the
stability, and profitability of the like
 598

K to 12
Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration
CG Code
business
the types of bank share samples of bank identify the types of bank accounts Week 8 to 9 ABM_FABM12-
accounts, basic account forms and documents in normally maintained by a business IIc-5
transactions, and class and discuss their uses and prepare bank deposit and withdrawal ABM_FABM12-
importance slips IIc-7
Quarter Content Standards Performance Standards Most Essential Learning competencies Duration K to 12 CG Code

The learners demonstrate an
understanding of…
documents related to bank
deposits and withdrawals
Q2 a bank reconciliation
statement, its nature and
structure, and reconciling
items and methods of
preparation
the sound principles of
taxation, its purpose, and
preparation of forms and
payment of taxes
The learners are able to… The learner…
identify and prepare checks ABM_FABM12-
IIc-8
identify and understand the contents ABM_FABM12-
of a bank statement IIc-9
solve exercises and problems describe the nature of a bank Week 1 to 2 ABM_FABM12-
involving the following: reconciliation statement IId-10
1. Identification of the proper analyze the effects of the identified ABM_FABM12-
treatment of reconciling reconciling items IId-12
items in the bank prepare a bank reconciliation ABM_FABM12-
reconciliation statement statement IId-13
2. preparation of a bank
reconciliation statement
accomplish the BIR (Bureau define income and business taxation Week 3 to 5 ABM_FABM12-
of Internal Revenue) forms and its principles and processes IIh-j-15
explain the procedure in the ABM_FABM12-
computation of gross taxable income IIh-j-17
and tax due
explain the principles and purposes of ABM_FABM12-
taxation IIh-j-19
 598

K to 12
Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration
CG Code
Grade Level: Grade11
Subject: Organization and Management

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

basic concepts and

ABM_AOM11-
theories of apply management theories & Explain the functions, roles and skills of a manager Week 2
Ia-b-3
management concepts in solving business
cases
*Analyze various forces/elements influencing local and
international business environment using PEST and SWOT
Week 3
strategies
the role of business analyze the various
in environmental forces
the environment, affecting the firm and *Analyze the forms and economic roles of business
Week 4
and how the summarize these using organizations
environment Political Economic Social and
affects the firm Technological Analysis PEST) Week 4
and Strengths, Weaknesses, *Differentiate the phases of economic development and its
Opportunities and Threats impact to business environment
(SWOT) Analysis
 598

K to 12
Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration
CG Code
frameworks
*Discuss the nature and levels of planning and types of plans Week 5
formulate effective plans for a
the importance of specific business endeavor
planning concepts in *Apply appropriate planning techniques and tools in business Week 6
business success decision-making

*Analyze the nature of organizations and types of

Week 7
organization structures

Second the significance of design an appropriate

Week 8
Quarter organization organization structure for a *Apply organization theories for effective business
structures specific business management
 599

K to 12
Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration
CG Code
for effective business
management
* Discuss the concept and nature of staffing Week 9

the process of
recruiting, selecting, conduct and prepare job *Analyze the process of recruiting, selecting and training
Week 10
and analysis employess
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,
leadership, and *Analyze motivation,leadership, and communication work in
demonstrate knowledge in Week 13
communication work motivation, leadership, and an organization
in an organization communication by solving
business cases
different controlling
methods and
*Apply the concept and nature of different control methods
techniques apply appropriate control Week 14
and techniques in accounting and marketing
measures for a specific
business situation

the different select one’s area of interest Explain the nature and role in the firm of the following
functional for future career path functional areas of management:
areas of
management a. Human Resource Management
b. Marketing Management Week 15 ABM_AOM11-
 600

K to 12
Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration
CG Code
c. Operations Management IIi-39
d. Financial Management
e. Material and Procurement Management
f. Office Management
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
COMPETENCIES
Quarter 1 The learners demonstrate an The learners shall be able to… plot define and understand marketing Week 1 - 2 ABM_PM11-Ia-
understanding of… the marketing goals and approaches • Principles b-1
marketing principles, goals, for product or service • Goals
and traditional and • Approaches
contemporary approaches to
marketing
the value of customer develop a program for customer define “relationship marketing” Week 3-5 ABM_PM11-Ic-
relations and customer service d-5
service
explain the value of customers

ABM_PM11-Ic-
d-6
 600

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

the importance of conduct marketing research, distinguish between Week 6-9 ABM_PM11-Ie-
information, the market interpret market buying behavior strategic and 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 segmentation analyze the elements of macro- and
micro-environment and their influence
to marketing planning
 600

K to 12
Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration
CG Code
ABM_PM11-Ie-
define marketing research, its i-10
importance to a business enterprise
and identify the steps in marketing
research

differentiate the buying behavior and

decision making of individual/ ABM_PM11-Ie-
household customer versus the i-11
business (organizational) customer

identify and segment market for a

product or service
ABM_PM11-Ie-
select the appropriate target market i-13
segment and its positioning

ABM_PM11-Ie-
i-14

ABM_PM11-Ie-
i-15
 600

K to 12
Quarter Content Standards Performance Standards Most Essential Learning Competencies Duration
CG Code

Quarter Content Standards Performance Standards
Quarter 2 the essence of the new
product development, pricing,
placing (distribution), and
promoting a product or
service
the necessity of a marketing
plan in business
Most Essential Learning Competencies
design a new product or service,
decide types of pricing approach,
and choose distribution methods
and promotion tools that respond
to market trends
create a new product or service
design and pricing, and promotion
and distribution strategies
600
K to 12
Duration
CG Code
define a product and differentiates the Week 1-3 ABM_PM11-IIa-
product, services, and experiences e-16
identify and describe the factors to
consider when setting prices and new
product pricing and its general pricing ABM_PM11-IIa-
approaches e-17
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, ABM_PM11-IIa-
public relations, and direct marketing e-18
to create awareness and persuade the
target market to buy the product or
patronize the service
ABM_PM11-IIa-
e-19
explain the relationship between Week 4-6 ABM_PM11-IIf-
market analysis, planning, 20
implementation, and control analyze
the company’s situation, markets, and
environment (the
marketing audit and SWOT analysis)
 600

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

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

present a mini-marketing plan, orally

and in writing

ABM_PM11-IIg-
j-25
 600

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