SEN.

RENATO "COMPAÑERO" CAYETANO MEMORIAL

SCIENCE AND TECHNOLOGY HIGH SCHOOL

CONTENT
INTRODUCTION
BUSINESS IDEA GENERATION
DEVELOPMENT OF BUSINESS PLAN
APPLIED ENTREPRENEURSHIP
BUDGET OF WORK
FIRST SEMESTER
2020-2021
LEARNING COMPETENCIES NO. OF DAYS
1. Discuss the relevance of the course
2. Explain the key concepts of common competencies
5
3. Explain the core competencies in Entrep
4. Explore Job opportunities for Entrepreneurship as a career
1. Explain Creativity and Innovation
2. Differentiate creativity from innovation 5
3. Practice creativity through generating innovative ideas
1. Identify the market problem to be solved or the market need to
be met
5
2. Propose solution/s in terms of product/s and service/s that will
meet the need using techniques on seeking, screening, seizing
opportunities

1. Describe the unique selling proposition and value that 10

differentiate one's product/service from existing products/services;
ENVIRONMENT AND MARKET IN ONE'S 2. Determine who the customers are 5
LOCALITY OR TOWN 3. Validate customer related concerns 10
4. Recognize the importance of marketing mix in the development of 10
marketing strategy
5. Demonstrate understanding of the 4M's of operations 15
1. Manifest understanding of starting and operating a simple 10
business
BUSINESS IMPLEMENTATION
2. Starting a small business 5
TOTAL 80
PREPARED BY:

MARNELLI DIANITO-NIESEN REQUIREMENTS

TEACHER 1
Set-up a social venture/business that will be based on-line
NOTED BY:

ARVIN B. CABALO
FOCAL PERSON SHS
 SEN. RENATO "COMPAÑERO" CAYETANO MEMORIAL
SCIENCE AND TECHNOLOGY HIGH SCHOOL

BUDGET OF WORK
FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT 2
FIRST SEMESTER
SY 2020-2021

CONTENT LEARNING COMPETENCIES NO. OF DAYS

1. Identify the elements of the SFP and describe each of
them
2. Classify the elements of the SFP into current and
noncurrent items
1. STATEMENT OF FINANCIAL POSITION 10
3. Prepare the SFP of a single proprietorship

4. Prepare an SFP using the report form and the account

form with proper classification of items as current and
noncurrent

1. Identify the elements of the SCI and describe each of

2. STATEMENT OF COMPREHENSIVE INCOME
them for service industry and a merchandising business
2. Prepare an SCI for a service busines using the single- 6
step approach
3. Prepare an SCI for a merchandising business using the
multi-step approach

1. Discuss the different forms of business organization 6

3. STATEMENT OF CHANGES IN EQUITY 2. Prepare an SCE for a single proprietorship
1. Discuss the components and structures of a CFS
6
4. CASH FLOW STATEMENT 2. Prepare a CFS
1. Define the measurement levels, namely liquidity,
solvency, stability and profitability
2. Perform vertical and horizontal analyses of financial 12
5. ANALYSIS AND INTERPRETATION OF FINANCIAL statements of a single proprietorship
STATEMENTS

5. ANALYSIS AND INTERPRETATION OF FINANCIAL
STATEMENTS
6. ACCOUNTING BOOKS-JOURNAL AND LEDGER 3. Prepare journal entries to record basic business
transaction
7. BASIC DOCUMENTS AND TRANSACTIONS
RELATED TO BANK DEPOSITS
8. BANK RECONCILIATION
9. Accounting Practice Set
10. INCOME AND BUSINESS TAX
12
3. Compute and intrepret financial ratios.
1. Differentiate the journal form the ledger
2. Determine the normal balances of an account
5
4. Determine balances of accounts using the T-account
1. Identify the types of bank accounts normally
maintained by a business
2. Differentiate a saving account from a current or
checking account 5
3. Prepare bank deposits and withdrawal slips
4. Identify and understand the contents of a bank
statement
1. Describe the nature of a bank reconciliation statement
2. Identify common reconcililng items and describe each
of them 5
3. Analyze the effects of the identified reconciling items
4. Prepare an bank reconciliation statement
Perform the steps in the accounting cycle 5
1. Define income and business taxation and its principles
and processes
2. Prepare the list of sources of gross income from
compensation and gross income from buisness, and the
corresponding personal and additional deductions
3. Explain the procedure in the computation of grosss
taxable income and tax due 7
4. Prepare the BIR Forms
5. Explain the principles and purposes of taxation
6. Distinguish individual from business taxation
8
 7. Compute the gross taxable in come and tax due. 8
TOTAL 80 DAYS

PREPARED BY: Requirements

Practice set- Journalizing to Trial Balance
Practice set- Prepare Financial Statements
Prepare a case study with the following sugggested areas
MARNELLI D. NIESEN of interest
a. fraud/financial reporting system
b. profitability
c. inventory management
d. company's budgeting system