BUDGET OF WORK 20202ndsem

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 1
GRADING DOMAIN CONCEPT CONTENT TIME REMARKS

PERIOD FRAME
2nd Semester Introduction - Define accounting - The definition, nature, function, Week 1
(ABM_FABM11-IIIa-1) and history of accounting (Aug. 24 – 25,
(1st Quarter) to Accounting - Describe the nature of accounting 2020)
(ABM_FABM11-IIIa-2)
- Narrate the history/origin of
accounting (ABM_FABM11-IIIa-4)
Users of - Define external users and gives - The external and internal users Week 1
Accounting examples (ABM_FABM11-IIIa-7) of financial information (Aug. 26 – 28,
- Define internal users and gives 2020)
Information examples (ABM_FABM11-IIIa-8)
Accounting - Explain the varied accounting - The forms of business

concepts and principles organization, namely, single Week 2 - 3
Concepts and (ABM_FABM11-IIIb-c-15) proprietorship, partnership, and (Sept. 1 – 11,
Principles - Solve exercises on accounting corporation, and the structure of 2020)
principles as applied in various a SCE of a single proprietorship
cases (ABM_FABM11-IIIb-c-16) that will equip him/her in the
preparation of the said financial
report
- The components and the

- Illustrate the accounting equation structure of a CFS that will equip
(ABM_FABM11-IIIb-c-17) him/her in the preparation of the
The - Perform operations involving said financial report
Accounting simple cases with the use of
accounting equation
Equation (ABM_FABM11-IIIb-c-18) - The methods or tools of analysis
of financial statements to include Week 4
horizontal analysis, vertical (Sept. 14 – 18,
analysis, and financial ratios to 2020)
Types of - Discuss the five major accounts test the level of liquidity,
Major (ABM_FABM11-IIId-e-19) solvency, profitability, and
Accounts - Prepare a Chart of Accounts stability of the business
(ABM_FABM11-IIId-e-21)
Books of - Illustrate the format of a general Week 5

and special journals (Sept. 21 – 25,
Accounts (ABM_FABM11-IIIf-23) 2020)
- Illustrate the format of a general
and subsidiary ledger
(ABM_FABM11-IIIf-23)
- The types of bank accounts, Week 6 – 7
Business basic transactions, and documents (Sept. 28 – Oct.
Transactions - Analyze common business related to bank deposits and 9, 2020)
transactions using the rules of withdrawals
and Their debit and credit (ABM_FABM11-
Analysis As IIIg-j-27)
Applied to the - Solve simple problems and

exercises in the analyses of
Accounting business transaction
Cycle of a (ABM_FABM11-IIIg-j-28)
Service
Business
a. Rules of
Debits and - A bank reconciliation statement,
its nature and structure, and
Credits reconciling items and methods of Week 8 – 9
b. Journalizing preparation (Oct. 12 – 14,
c. Posting 2020)
d. Preparation
of a Trial
Balance
- The sound principles of taxation,
its purpose, and preparation of
forms and payment of taxes
Business
Transactions
and Their - Describes the nature of
transactions in a service business
Analysis As (ABM_FABM11-IVa-d-29)
Applied to the - Records transactions of a service Week 1 – 2
Accounting business in the general journal (Oct. 19 – 30,
(ABM_FABM11-IVa-d-30) 2020)
Cycle of a
Service - Posts transactions in the ledger

(ABM_FABM11-IVa-d-31)
Business - Prepares a trial balance
a. Adjusting (ABM_FABM11-IVa-d-32)
Entries - Prepares adjusting entries
(ABM_FABM11-IVa-d-33)
b. Adjusted - Complete the accounting cycle Week 3 – 5
Trial Balance (ABM_FABM11-IVa-d-34) (Nov. 3 – Dec. 9,
c. Preparation 2020)
2nd Semester of Basic
(2nd Financial
Quarter) Statements
(Income
Statement)
Accounting
Cycle of a
Merchandising - Describes the nature of
transactions in a merchandising
Business business (ABM_FABM11-IVe-j-35)
- Records transactions of a
merchandising business in the
general and special journals
(ABM_FABM11-IVe-j-36)
- Posts transactions in the general
and subsidiary ledgers

(ABM_FABM11-e-j-37)
- Prepares a trial balance
- Prepares adjusting entries
- Completes the accounting cycle of
a merchandising business
- Prepares the Statement of Cost of
Goods Sold and Gross Profit
Prepared by: Noted by:
DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

SST – II Department Head
BUDGET OF WORK
BUSINESS FINANCE

PERIOD FRAME
2nd Semester Statement of - Identify the elements of the SFP - Account titles under the assets, Week 1
(1st Quarter) Financial and describe each of them liabilities, and capital accounts of (Aug. 24 – 28,
(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
Comprehensiv and describe each of these items operating expenses of a service (Sept. 1 – 11,
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
2nd Semester (ABM_FABM12-IId-10) - A bank reconciliation statement,
- 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,
Quarter) (ABM_FABM12-IId-12) preparation 2020)
- 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)

BUDGET OF WORK
INQUIRIED, INVESETIGATIONS AND IMMERSION / RESEARCH PROJECT

PERIOD FRAME
2nd 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)
Literature - Defines terms used in study appropriate) (Oct. 1 - 2, 2020)
(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)
2nd 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)
Systematically - Describes sampling procedure 4. Description of intervention (if (Oct. 22 – 23,
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)
Finding - Collects data using appropriate 1. Data collection procedures and

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)
Collection (CS_RS12-IId-g-2) (Nov. 12 – 18,
- 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
Sharing - Formulates recommendations recommendations (Nov. 26 – Dec.
(CS_RS12-IIh-j-2) 2, 2020)
Findings (Dec. 3 – 9, 2020


BUDGET OF WORK 20202ndsem

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Republic of the Philippines

GRADING DOMAIN CONCEPT CONTENT TIME REMARKS

Accounting - Explain the varied accounting - The forms of business

- The components and the

Books of - Illustrate the format of a general Week 5

Applied to the - Solve simple problems and

Service - Posts transactions in the ledger

and subsidiary ledgers

Prepared by: Noted by:

DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

GRADING DOMAIN CONCEPT CONTENT TIME REMARKS

- Prepare an SCE for a single

Changes in organization, namely, single (Sept. 14 – 18,

Basic - Identify the types of bank

income and tax due 2020)

Prepared by: Noted by:

DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

GRADING DOMAIN CONCEPT CONTENT TIME REMARKS

and their uses (CS_RS12-Ia-c-3)

2nd Semester Understanding

Finding - Collects data using appropriate 1. Data collection procedures and

bivariate analysis (CS_RS12-IId-g-3)

- Draws conclusions from research 1. Guidelines in making

Prepared by: Noted by:

DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

Prepared by: Noted by:

DICK S. ORDOÑA ELVIRA M. MONDOÑEDO

SST – II Department Head

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