WESTEASTERN PHILIPPINE COLLEGE, INC.

ZAPACAN, BALO-I LANAO DEL NORTE

LEARNING PLAN
SY: 2022-2023

Subject: APPLIED ECONOMICS

Grade Level: 12
Prelim, Midterm and Final
PROGRAM STANDARD The course introduces the basic principle of applied economics and its application to contemporary
economic issues facing the filipino entrepreneur such as prices of commodities, minimum wage, rent,
and taxes for the potential business opportunities.
GRADE LEVEL STANDARD The learner should be able to apply the applied economics in the real-life situation and in the company.
CONTENT STANDARD The learners demonstrate an understanding of the law of supply and demand and factors affecting the
economic situation.
PERFORMANCE STANDARD The learners shall be able to conduct a survey of current economic situations within the vicinity.

QUARTER LEARNING AREA LEARNING COMPETENCIES LEARNING TASK MODE OF

The learners...
Economics as an applied
science and its utility in
addressing the economic
QUARTER 1 problems of the country
LEARING
FACE-TO-FACE
CLASS
1. Define the basic terms in applied
economics The learner should be able to:
2. Identify the basic economic Analyze and propose solutions to FACE-TO-FACE
problems of the country the economic solutions using the CLASS
3. Explain how applied economics principle of applied economics FACE-TO-FACE
can be used to solve economic CLASS
problems

The law of supply and
demand, and factors
affecting the economic
1. Explain the law of supply and FACE-TO-FACE
demand, and how equilibrium Conduct a survey of current economic CLASS
price and quantity are determined situations within the vicinity
 2. Discuss and explain factors FACE-TO-FACE
affecting demand and supply CLASS
3. compare the prices of
commodities and analyze the FACE-TO-FACE
impact on consumers CLASS
4. explain market structures (perfect
competition, monopoly, oligopoly, FACE-TO-FACE
and monopolistic competition) CLASS
situation
5. analyze the effects of
contemporary issues such as
migration, fluctuations in the
exchange rate, oil price increases,
unemployment, peace and order,
etc. on the purchasing power of
the people

FACE-TO-FACE
Apply tools and techniques for business
1. identify and explain different CLASS
INDUSTRY ANALYSIS, ITD opportunities like the SWOT/TOWS
principles, tools, and techniques in
PRINCIPLES, TOOLS, AND analysis
creating a business
QUARTER 2 TECHNIQUES LEADING TO
2. distinguish the different
THE IDENTIFICATION OF Conduct a survey of macro and
services/products of business and
BUSINESS OPPORTUNITIES microenvironments affecting business
industry in the locality
in a locality
 1. identify and explain the various FACE-TO-FACE
VARIOUS socioeconomic factors affecting CLASS
Conduct a socioeconomic impact study
SOCIOECONOMIC business and industry on consumers (new product and
IMPACTS OF BUSINESS ON 2. analyze and evaluate the viability services); investors (capital, income);
THE FOLLOWING of a business and its impact on the government (tax revenues, poverty
SECTORS: CONSUMER, community alleviation, basic services); households
SUPPLIER AND 3. formulate recommendations and (standard of living, employment) and
INVESTORS, strategies on how to minimize and international trade (exports and
GOVERNMENT, maximize a business’s negative imports of goods and services) leading
HOUSEHOLDS AND impact and positive impact, to options in venturing into a business
INTERNATIONAL TRADE respectively

Prepared by: Approved by: Noted by:

JUNAIDA A. MUSTAPHA CLARISSA J. PILI ANSARAH S. CAMPONG

Adviser School Principal School Administrator


Subject: FUNDAMENTALS OF ACCOUNTING, BUSINESS, AND MANAGEMENT 2
Grade Level: 12
Prelim, Midterm and Final
PROGRAM STANDARD
GRADE LEVEL STANDARD
CONTENT STANDARD
PERFORMANCE STANDARD
QUARTER LEARNING AREA
QUARTER 1
ACCOUNTING BOOKS-
JOURNAL AND LEDGER
BASIC DOCUMENTS AND
WESTEATERN PHILIPPINE COLLEGE, INC.
ZAPACAN, BALO-I LANAO DEL NORTE
LEARNING PLAN
SY: 2022-2023
The course introduces the basic business forms and documents, including bank transactions, and
simple bank reconciliation statement which will integrate the information technology in accounting to
the real-life business situation.
The learner should be able to apply the fundamentals of accounting, business, and management in
the real-life situation and in the company.
The learners should demonstrate an understanding of the types of bank accounts, basic transaction,
and documents related to bank deposits and withdrawal.
The learners shall be able to share samples of bank account and documents in class and discuss their
uses and importance.
LEARNING COMPETENCIES LEARNING TASK MODE OF
LEARNING
The learners…
1. Differentiate the journal from the general
The learner should be able to
ledger
demonstrates an understanding of…
2. Determine the normal balance of an
Debits and credits, journal entries to
account
record basic business transactions and FACE-TO-FACE
3. Prepare journal entries to record basic
using t-accounts, and posting to general CLASS
business transactions
ledgers
4. Determine balances of accounts using t-
account
1. Identify the types of bank accounts The types of bank accounts, basic FACE-TO-FACE
 normally maintained by a business
2. Differentiate a savings account from a
current or checking account
TRANSACTIONS
3. Prepare bank deposits and withdrawal transaction and documents related to
RELATED TO BANK CLASS
slips bank deposits and withdrawals
DEPOSIT
4. Identify and prepare checks
5. Identify and understand the contents of
bank statement
QUARTER 2 1. Describe the nature of a bank
reconciliation statement Solve exercises and problems involving the
2. Identify common reconciling items and following:
describe each of them 1. Identification of the proper treatment
BANK RECONCILIATION FACE-TO-FACE
3. Analyze the effects of the identified of reconciling items in the bank
STATEMENT CLASS
reconciling items reconciliation statement
4. Prepare a bank reconciliation statement 2. Preparation of a bank reconciliation
statement

Prepare basic business forms and

Perform the steps in the accounting cycle,
form preparation of documents to the
ACCOUNTING PRACTICE
preparation of documents to the preparation,
SET
analysis, and interpretation of financial
statements
documents such as official receipts,
vouchers, sales invoice, purchase invoice,
FACE-TO-FACE
delivery receipts, purchase order, and
CLASS
withdrawal and deposits slips, and
complete and submit the accounting
practice set for a merchandising business.

INCOME AND BUSINESS Accomplish the BIR (Bureau of Internal 1. Define income and business taxation FACE-TO-FACE
TAXATION Revenue) forms and its principle and processes CLASS
2. Prepare the list of sources of gross
income from business, and the
corresponding personal and additional
deductions
3. Explain the procedure in the
computation of gross taxable income
and tax due
 4. Prepare the BIR forms
5. Explain the principle and purposes of
taxation

Prepared by: Approved by: Noted by:

JUNAIDA A. MUSTAPHA CLARISSA J. PILI ANSARAH S. CAMPONG

Adviser School Principal School Administrator

WESTEATERN PHILIPPINE COLLEGE, INC.

ZAPACAN, BALO-I LANAO DEL NORTE
 LEARNING PLAN
SY: 2022- 2023

Subject: BUSINESS FINANCE

Grade Level: 12
Prelim, Midterm and Final
PROGRAM STANDARD The course introduces the basic fundamental principles, tools, and techniques of the financial operation
involved in the management of business enterprise and apply.
GRADE LEVEL STANDARD The learner should be able to apply the business finance in the real-life situation and in the company.
CONTENT STANDARD The learner should be able to demonstrate an understanding of the fundamentals, principles, tools, and
techniques of financial operation involved in business enterprises.
PERFORMANCE STANDARD The learners should be able to explore all stages of the learning process, analysis, evaluation, and
application to preparation and development of financial plan and programs suited for small business.

QUARTE LEARNING AREA LEARNING COMPETENCIES LEARNING TASK MODE OF

R LEARNING
The learners The learners are able to…
1. Explain the major role of financial management 1. Define finance
and the different individuals involved 2. Describe who are responsible for
2. Distinguish a financial institution form financial financial management within an
instrument and financial market organization
INTRODUCTION FACE-TO-
QUARTER 3. Enumerate the varied financial institutions and 3. Describe the primary activities of
TO FINANCIAL FACE
1 their corresponding services. the financial manager
MANAGEMENT CLASS
4. Compare and contrast the varied financial 4. Describe how the financial manager
instruments helps in achieving the goal of the
5. Explain the flow of funds within an organization- organization
through and from the enterprise- and the role of Describe the role of financial
the financial manager institutions and markets
 1. Prepare financial statement
2. Define the measurement levels, namely, liquidity,
REVIEW OF solvency, stability, and profitability
FINANCIAL 3. Perform vertical and horizontal analyzes of Solve exercises and problems that require
STATEMENT financial statements of a single proprietorship financial statement preparation, analysis FACE-TO-
PREPARATION, 4. Compute, analyze and interpret financial ratios and interpretation using horizontal and FACE CLASS
ANALYSIS, AND such as current ratio, working capital, gross profit vertical analyses and various financial ratios
INTERPRETATION ratio, net profit ratio, receivable turnover,
inventory turnover, debt-to-equity ratio and the
like.

FINANCIAL 1. Identify the steps in the financial planning 1. Illustrates the financial planning FACE-TO-
PLANNING TOOLS process process FACE CLASS
AND CONCEPTS 2. Illustrates the formula and format for the 2. Prepare budgets such as projected
preparation of budgets and projected financial collection, sales budget, production
statement budget, income projected of
3. Explain tools in managing cash, receivables and financial position and projected
inventory cash flow statement
3. Describe concepts and tools in
working capital management
 1. Cite bank and nonbank institutions in the locality
that would serve as possible sources of funds for
business operations
SOURCES AND
2. Compare and contrast the loan requirements of
USES OF SHORT-
the different bank and non-bank institutions
TERM AND LONG-
3. Draw a flow chart on the steps in loan application
TERM FUNDS
4. List down obligation of entrepreneurs to
creditors
5. Identify uses of funds
1. Calculate future value and present value of
money
2. Compute for the effective annual interest rate
BASIC LONG-
QUARTER 3. Compute loan amortization using mathematical
TERM FINANCIAL
2 concepts and the present value tables
CONCEPTS
4. Apply mathematical concepts and tools in
computing for finances and investment problems
5. Explain the risk-return trade-off
1. Distinguish debt and equity
financing
2. Identify the bank and nonbank
FACE-TO-
institutions in the vicinity that are
FACE CLASS
possible sources of funds, and
enumerate their requirements and
process for loan application
1. Distinguish simple and compound
interest
2. Solve exercise and problems in
computing for the time value of
money with the aid of present and
FACE-TO-
future value tables
FACE CLASS
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 trade-off

1. Compare and contrast the different types of
investment
INTRODUCTION 2. Classify investment according to its type and
TO INVESTMENT features, and advantages and disadvantages
3. Measure and list ways to minimize or reduce
investment risk in simple case problem
1. Identify the types of investments
particularly bank deposits,
insurance, real estate, hard assets,
mutual funds, and stocks and
bonds FACE-TO-
2. Indicate the advantages and FACE CLASS
disadvantages of each type of
investment
3. Explain the risk inherent in each
type of investment

1. Identify the money management

1. Enumerate money management philosophies philosophies
MANAGING
2. Illustrate the money management cycle and gives 2. Apply the basic personal finance FACE-TO-
PERSONAL
examples of sound practices in earning, spending, principles, and practices in earning, FACE CLASS
FINANCE
saving, and investing money. spending, saving, and investing
money

Prepared by: Approved by: Noted by:

JUNAIDA A. MUSTAPHA CLARISSA J. PILI ANSARAH S. CAMPONG

Adviser School Principal School Administrator

WESTEASTERN PHILIPPINE COLLGE, INC.

ZAPACAN, BALO-I LANAO DEL NORTE

LEARNING PLAN
SY: 2022-2023

Subject: BUSINESS MATH

Grade Level: 11
Prelim, Midterm and Final
PROGRAM STANDARD The course introduces the basic concepts of mathematics as applied in the business which includes

GRADE LEVEL STANDARD
CONTENT STANDARD
PERFORMANCE STANDARD
fractions, percent, ratio and proportions, mathematics concepts and skills in buying and selling,
computing gross and net earnings, overtime and business data interpretation, analysis, and
interpretation.
The learner should be able to apply the business math in the real-life situation and in the company.
The learner should demonstrate an understanding of the basic concepts of mathematics as applied in
business.
The learners should be able to perform basic mathematical operations to be applied in business.

QUARTER LEARNING LEARNING COMPETENCIES LEARNING TASK MODE OF

AREA LEARNING
The learners The learners are able to:
1. Perform fundamental operations on fractions and decimals 1. Perform operations:
FUNDAMENTAL 2. Express fractions to decimals and percent forms and vice versa addition, subtraction,
OPERATIONS ON: 3. Illustrates how decimals and fractions can be written in terms of multiplication, and
FACE-TO-
FRACTIONS percent division accurately
FACE CLASS
DECIMALS 4. Give real-life situations to illustrate fractions, decimals, and percent 2. Solve problems
PERCENTAGE 5. Solve problems involving fractions, decimals and percent involving fractions,
QUARTER
decimals and percent
1
related to business
1. Compare and differentiate ratio and rate 1. Formulate and solve FACE-TO-
2. Write proportions illustrating real-life situations problems involving FACE CLASS
RATIO AND 3. Identify the different kinds of proportions and give examples for each ratio and proportion
PROPORTION 4. Solve problems involving direct, inverse and partitive proportion 2. Use the concept of
proportion in making
life-decisions
QUARTER BUYING AND 1. Differentiate mark-on, mark-down, and mark-up Analyze and solve FACE-TO-
2 SELLING 2. Illustrates how mark-on, mark-down and mark-up problems on important FACE CLASS
3. Differentiate mark-up form margins is used in sales factors in managing a
4. Describe how gross margins is used in sales business, buying
5. Illustrate how to compute single trade discounts and discount series products and selling
6. Differentiate profit from loss products
7. Illustrates how profit is obtained and how to avoid loss in a given
transactions
 8. Define break-even; illustrate how to determine break-even point
9. Solve problems involving buying and selling products
10. Illustrates how interest is computed specifically as applied to
mortgage, amortization and on deposits, and loans
11. Illustrate the different types of commission.
12. Compute commissions on cash basis and commission on instalment
13. Illustrates how to obtain down payment, gross balance, and current
increased balance
14. Solve problems involving interest and commissions
1. Define salary, wage, income, benefits
2. Compute gross and net earnings
3. Differentiate gross from net earnings
4. Enumerate the benefits of a wage earners
5. Define each of the benefits given to wage
Apply appropriate
6. Distinguish taxable from nontaxable benefits
SALARIES AND mathematical operation FACE-TO-
7. Enumerate the standard deductions with the corresponding
WAGES in computing salaries and FACE CLASS
computation
wages
8. Identify the variables needed in the computation of the overtime
9. Compute overtime pay
10. Use E-spread sheet in the computation of salary and overtime pay.
11. Present graphical representation of the details or particulars of the
salary
PRESENTATION 1. Show samples of business data Solve problems in real- FACE-TO-
AND ANALYSIS 2. Compare the forms (textual, tabular, and graphical) of data life business situations, FACE CLASS
OF BUSINESS presentation present data in graphical
DATA 3. Identify the essential parts of a table form, and analyze them
4. Draw the table to present the data
5. Analyze and interprets the data presented in the table using measures
of central tendency and variability and test of significance differences
6. Describe the different kinds of graphs for data presentation
7. Describe the essential parts of a graph
8. Give a set of business data, identify the graphs to be used
9. Draw the graph/table to present the data
10. Analyze and interpret the data presented in a graph/table
 11. Use software (i.e., MS Excel, SPSS) programs to compute and present
graphical representation of business data

Prepared by: Approved by: Noted by:

JUNAIDA A. MUSTAPHA CLARISSA J. PILI ANSARAH S. CAMPONG

Adviser School Principal School Administrator