BUDGET OF WORK 20201stsem

Republic of the Philippines
Department of Education
Division of Oriental Mindoro
Quinabigan National High School
Quinabigan, pinamalayan, oriental Mindoro
BUDGET OF WORK
FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 2
GRADING DOMAIN CONCEPT CONTENT TIME REMARKS

PERIOD FRAME
1st Semester Statement of - Identify the elements of the SFP - Account titles under the assets, Week 1
and describe each of them liabilities, and capital accounts of (Aug. 24 – 28,
(1st Quarter) Financial (ABM_FABM12-Ia-b-1) the Statement of Financial 2020)
Position (SFP) - Prepare an SFP using the report Position, namely, cash,
form and the account form with receivables, inventories, prepaid
proper classification of items as expenses, property, plant and
current and noncurrent equipment, payables, accrued
(ABM_FABM12-Ia-b-4) 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
Statement of - Identify the elements of the SCI - The service income and Week 2 - 3
and describe each of these items operating expenses of a service (Sept. 1 – 11,
Comprehensiv for a service business and a business as well as sales, contra 2020)
e Income (SCI) merchandising business sales, purchases, contra purchase
(ABM_FABM12-Ic-d-5) accounts, cost of goods sold and
- Prepare an SCI for a service general administrative and selling
business using the single-step expenses of a merchandising
approach (ABM_FABM12-Ic-d-6) business that will equip him/her
- Prepare and SCI for a in the preparation of the SCI for

merchandising business using the both service and merchandising
multistep approach businesses
(ABM_FABM12-Ic-d-7)
- Prepare an SCE for a single

proprietorship (ABM_FABM12-Ie-
Statement of 9) - The forms of business Week 4
Changes in organization, namely, single (Sept. 14 – 18,
proprietorship, partnership, and 2020)
Equity (SCE) corporation, and the structure of
a SCE of a single proprietorship
that will equip him/her in the
preparation of the said financial
- Discuss the components and report
structures of a CFS
Cash Flow (ABM_FABM12-If-10) - The components and the Week 5
- Prepare a CFS (ABM_FABM12-If- structure of a CFS that will equip (Sept. 21 – 25,
Statement 11) him/her in the preparation of the 2020)
(CFS) said financial report
- Define the measurement levels,
namely, liquidity, solvency,
Analysis and stability, and profitability - The methods or tools of analysis Week 6 – 7
Interpretation (ABM_FABM12-Ig-h-12) of financial statements to include (Sept. 28 – Oct.
of Financial - Perform vertical and horizontal horizontal analysis, vertical 9, 2020)
analyses of financial statements of analysis, and financial ratios to
Statements a single proprietorship test the level of liquidity,
(ABM_FABM12-Ig-h-13) solvency, profitability, and
- Compute and interpret financial stability of the business

ratios such as current ratio,
working capital, gross profit ratio,
net profit ratio, receivable
turnover, inventory turnover,
debt-to-equity ratio, and the like
(ABM_FABM12-Ig-h-14)
Basic - Identify the types of bank

accounts normally maintained by a
Documents business (ABM_FABM12-IIc-5) - The types of bank accounts, Week 8 – 9
and - Prepare bank deposit and basic transactions, and (Oct. 12 – 14,
Transactions withdrawal slips (ABM_FABM12- documents related to bank 2020)
IIc-7) deposits and withdrawals
related to Bank - Identify and prepare checks
Deposits (ABM_FABM12-IIc-8)
- Identify and understand the
contents of a bank statement
(ABM_FABM12-IIc-9)
Bank
Reconciliation - Describe the nature of a bank
Statement reconciliation statement
(ABM_FABM12-IId-10) - A bank reconciliation statement,
1st Semester - Analyze the effects of the its nature and structure, and Week 1 – 2
(2nd identified reconciling items reconciling items and methods of (Oct. 19 – 30,
(ABM_FABM12-IId-12) preparation 2020)
Quarter)
- Prepare a bank reconciliation

Income and statement (ABM_FABM12-IId-3)
Business - Define income and business
Taxation taxation and its principles and
processes (ABM_FABM12-IIh-j-15) - The sound principles of taxation,
- Explain the procedure in the its purpose, and preparation of Week 3 – 5
computation of gross taxable forms and payment of taxes (Nov. 3 – Dec. 9,
income and tax due 2020)
(ABM_FABM12-IIh-j-17)
- Explain the principles and
purposes of taxation
(ABM_FABM12-IIh-j-19)
Prepared by: Noted by:
DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

SST – II Department Head
BUDGET OF WORK
PRACTICAL RESEARCH 2

PERIOD FRAME
1st Semester Nature of - Describes characteristics, 1. The characteristics, strengths, Week 1 - 3
strengths, weaknesses, and kinds weaknesses, and kind of (Aug. 24 – 28,
(1st Quarter) Inquiry and of quantitative research (CS_RS12- quantitative research 2020)
Research Ia-c-1) 2. The importance of quantitative (Sept. 1 - 4,
- Illustrates the importance of research across fields 2020)
quantitative research across fields 3. The nature of variables
(CS_RS12-Ia-c-2) (Sept. 7 – 11,
- Differentiates kinds of variables 2020)
and their uses (CS_RS12-Ia-c-3)
Identifying the - Designs a research used in daily 1. The range of research topics in Week 4 - 5
Inquiry and life (CS_RS12-Id-e-1) the area of inquiry (Sept. 14 – 15,
- Writes a research title (CS_RS12- 2. The value of research in the 2020)
Stating the Id-e-2) area of interest (Sept. 16, 2020)
Problem - Describes background of research 3. The specificity and feasibility of (Sept. 17 – 18,
(CS_RS12-Id-e-3) the problem posed 2020)
- States research questions (Sept. 21 – 22,
(CS_RS12-Id-e-4) 2020)
- Indicates scope and delimitation (Sept. 23 – 24,
of study (CS_RS12-Id-e-5) 2020)
- Presents written statement of the (Sept. 25, 2020)
problem (CS_RS12-Id-e-7)
Learning from
- Illustrates and explain the 1. The formulation of conceptual Week 6 – 7
Others and conceptual framework (CS_RS12-If- framework (Sept. 28 – 30,
Reviewing the j-6) 2. The research hypotheses (if 2020)

- Defines terms used in study appropriate) (Oct. 1 - 2, 2020)
Literature (CS_RS12-If-j-7) 3. The definition of terms as used
- Lists research hypothesis (if in the study (Oct. 5 – 6, 2020)
appropriate) (CS_RS12-If-j-8)
- Presents written review of related (Oct. 7 - 9, 2020)
literature and conceptual
framework (CS_RS12-If-j-9)
1st Semester Understanding - Chooses appropriate quantitative 1. Quantitative research design Week 1 – 3
(2nd Data and research design 2. Description of sample (Oct. 19 – 21,
Quarter) Ways to (CS_RS12-IIa-c-1) 3. Instrument development 2020)
- Describes sampling procedure 4. Description of intervention (if (Oct. 22 – 23,
Systematically and sample (CS_RS12-IIa-c-2) applicable) 2020)
Collect Data - Constructs an instrument and 5. Data collection and analysis (Oct. 26 – 28,
establishes its validity and procedures such as survey, 2020)
reliability (CS_RS12-IIa-c-3) interview and observation
- Describes intervention (if 6. Guidelines in writing research
applicable) (CS_RS12-IIa-c-4) methodology (Oct. 29, 2020)
- Plans data collection procedure
(CS_RS12-IIa-c-5) (Oct. 30, 2020)
- Plans data analysis using statistics
and hypothesis testing (if (Nov. 3 – 5,
appropriate) (CS_RS12-IIa-c-6) 2020)
- Presents written research
methodology (CS_RS12-IIa-c-7) (Nov. 6, 2020)
- Collects data using appropriate 1. Data collection procedures and

Finding instruments (CS_RS12-IId-g-1) skills using varied instruments Week 4 – 7
Answers - Presents and interprets data in 2. Data processing, organizing, (Nov. 9 – 11,
through Data tabular or graphical form and analysis 2020)
(CS_RS12-IId-g-2) (Nov. 12 – 18,
Collection - Uses statistical techniques to 2020)
analyze data – study of differences (Nov. 19 – 25,
and relationships limited for 2020)
bivariate analysis (CS_RS12-IId-g-3)
- Draws conclusions from research 1. Guidelines in making

Reporting and findings (CS_RS12-IIh-j-1) conclusions and Week 8 – 9
- Formulates recommendations recommendations (Nov. 26 – Dec.
Sharing (CS_RS12-IIh-j-2) 2, 2020)
Findings (Dec. 3 – 9, 2020

BUDGET OF WORK
ENTREPRENEURSHIP

PERIOD FRAME
1st Semester INTRODUCTION - Discuss the relevance of the - The learner demonstrates Week 1 – 2
course understanding of key concepts, (Aug. 24 – 28,
(1st Quarter) 1. Relevance of underlying principles, and core 2020)
the course - Explore job opportunities for competencies in (Sept. 1 – 4,
2. Career Entrepreneurship as a career Entrepreneurship. 2020)

opportunities
Development of - Recognize a potential market - The learner demonstrates Week 3 - 6

--- Analyze the market need understanding of concepts, (Sept. 7 – 15,
a Business Plan (CS_EP11/12ENTREP-0a-3) underlying principles, and 2020)
--- Determine the possible processes of developing a (Sept. 16 – 24,
product/s or service/s that will business plan. 2020)
meet the need;
(CS_EP11/12ENTREP-0a-4)
--- Screen the proposed solution/s (Sept. 25 – Oct.
based on viability, profitability, and 2, 2020)
customer requirements; and
(CS_EP11/12ENTREP-0b-c-5)
--- Select the best product or
service that will meet the market (Oct. 5 – 9, 2020)
need. (CS_EP11/12ENTREP-0d-6)
- Recognize the importance of

1. Market marketing mix in the development - The learner demonstrates Week 7 - 9
of marketing strategy understanding of environment (Oct. 5 - 7, 2020)
(locality/town) - Describe the Marketing Mix (7Ps) and market in one’s
2. Key concepts in relation to the business locality/town. (Oct. 8 – 14,
of market opportunity vis-à-vis: 2020)
Product;
3. Players in the Place;
market Price;
(competitors) Promotion;
People;
4. Products and Packaging; and
services Positioning
available in the (CS_EP11/12ENTREP-0h-j-10)
- Develop a brand name
market (CS_EP11/12ENTREP-0h-j-11)
- Demonstrate understanding of
st the 4 Ms of operations Week 1 – 4
1 Semester
(Oct. 19 – 23,
(2nd - Describe the 4Ms (Manpower, 2020)
Quarter) Method, Machine, Materials) of (Oct. 26 – 30,
operations in relation to the 2020)
business opportunity:
(CS_EP11/12ENTREP-0h-j-12)
--- Develop a product description
--- Create a prototype of the (Nov. 3 – 6,
product 2020)
---Test the product prototype
--- Validate the service description
of the product with potential (Nov. 9 – 13,
customers to determine its market 2020)
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 (CS_EP11/12ENTREP-0h-
j-14)
- Forecast the costs to be incurred
- Compute for profits
- Manifest understanding of
Business starting and operating a simple - The learner demonstrates Week 5 – 9
business understanding of concepts, (Nov. 16 – 20,
Implementation --- Implement the business plan underlying principles, and 2020)
(CS_EP11/12ENTREP-0a-i-18) processes of starting and (Nov. 23 – 27,
operating a simple business. 2020)
--- Identify the reason for keeping (Dec. 1 – 4,
business records 2020)
(CS_EP11/12ENTREP-0a-i-20) (Dec. 7 – 9,
--- Perform key bookkeeping tasks 2020)
(CS_EP11/12ENTREP-0a-i-20)
--- Identify where there is a profit
or loss for a business; and

(CS_EP11/12ENTREP-0a-i-22)
--- Generate an overall report on
the activity (CS_EP11/12ENTREP-
0-j-23)

BUDGET OF WORK 20201stsem

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Republic of the Philippines

GRADING DOMAIN CONCEPT CONTENT TIME REMARKS

- Prepare and SCI for a in the preparation of the SCI for

- Prepare an SCE for a single

- Compute and interpret financial stability of the business

Basic - Identify the types of bank

- Prepare a bank reconciliation

Prepared by: Noted by:

DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

GRADING DOMAIN CONCEPT CONTENT TIME REMARKS

Reviewing the j-6) 2. The research hypotheses (if 2020)

- Collects data using appropriate 1. Data collection procedures and

- Draws conclusions from research 1. Guidelines in making

Prepared by: Noted by:

DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

GRADING DOMAIN CONCEPT CONTENT TIME REMARKS

2. Career Entrepreneurship as a career Entrepreneurship. 2020)

Development of - Recognize a potential market - The learner demonstrates Week 3 - 6

- Recognize the importance of

or loss for a business; and

Prepared by: Noted by:

DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

SST – II Department Head

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