TLE

7/8 Cookery
(Quarter 1)

LEARNER ’S MATERIAL
 Module
1

TLE Grade 7/8

PIVOT IV-A Learner’s Material
Quarter 1 Module 1
First Edition, 2020Published by: Department of Education
Region IV-A CALABARZON
Regional Director: Wilfredo E. Cabral CLMD Chief: Job S. Zape, Jr.

GRADE 7/8
TLE
Utilize Appropriate Kitchen
Tools, Equipment and
Paraphernalia

Development Team of the Module

Author: Clarisa V. Barbachano

Editor: Marissa M. Esteban Reviewer:
Illustrator:
Layout Artist:
Management Team:
Violeta L. Francisco, CID Chief
Marissa O. Aguirre, SDO EPS In-charge of LR
Romyr L. Lazo, EPS In-charge of LR
Yolanda S. Oliver , EPS Subject Area In-charge
Fe M. Ong-on Gowan, Librarian
Lhovie A. Cauilan, Teaching Aid Specialist

Department of Education Region 4A CALABARZON

Office Address: Gate 2 Karangalan Village, Cainta Rizal
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 Landline: 02-868-257-73, Local 420/421
Email Address: lrmd.calabarzon@deped.gov.ph

Guide in Using PIVOT Learner’s Material

For the Parents/Guardian

This module provides an opportunity for you as a parent to lead and guide the
learning and development of your child. This will allow your child to keep up with
the lessons provided in a normal classroom. As you utilize this module, you are
encouraged to read the lessons and the activities given. Communicate with the
teachers of your child and send them your insights about the sections of this
module to keep your child well guided and supported. Remind your child that they
may use separate sheets in answering pre-test, selfcheck exercises and post
test.

For the Students

I hope you are excited because in this module, you will be learning a new lesson
to improve your skill. You will be reading more materials and this skill will help
you make sense of the details present in the stories you are reading. Also, this will
help you activate some other important higher order thinking skills like
explaining, proving and defending. Read and understand the lessons. Read the
instructions of each test very well and answer them with honesty.

2
 PARTS OF PIVOT LEARNER’S MATERIAL
Parts of the LM Description

What I need to The teacher utilizes appropriate strategies in presenting the MELC
Introduction

know and desired learning outcomes for the day or week, purpose of the
lesson, core content and relevant samples. This allows teachers to
maximize learners awareness of their own knowledge as regards
What is new content and skills required for the lesson.

The teacher presents activities, task, contents of value and interest

What I know to the learners. This shall expose the learners on what he/she knew,
Development

what he /she does not know and what she/he wanted to know and
What is in learn. Most of
the activities and tasks must simply and
What is it directly revolved around the concepts to develop and master the skills
or the MELC.

What is more
Engagement

The teacher allows the learners to be engaged in various tasks and

opportunities in building their KSA’s to meaningfully connect their
What I can do learnings after doing the tasks
in the end. This part exposes the learner to real life situations /tasks
that shall ignite his/ her interests to meet the expectation, make their
performance satisfactory or produce a product or performance which
What else I can do lead him/ her to understand fully the skills and concepts .

The teacher brings the learners to a process where they shall

Assimilation

demonstrate ideas, interpretation, mindset or values and create

What I have
pieces of information that will form part of their knowledge in
learned
reflecting, relating or using it effectively in any situation or context.
This part encourages learners i n c r e a t i n g c o n c e p t u a l
structures giving them the avenue to integrate new and old learnings.
What I can achieve

This module is a resource of information and guide in

understanding the Most Essential Learning Competencies (MELCs).
Understanding the target contents and skills can be further enriched
thru the K to 12 Learning Materials and other supplementary
materials such as worksheets/activity sheets provided by schools
and/or Schools Division Offices and thru other learning delivery
modalities including radio-based and TV-based instruction (RB/TVI).

CLMD CALABARZON

3
 Appropriate Kitchen Tool, Equipment and Paraphernalia
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 In this lesson, you will learn the different types of tools,
equipment and paraphernalia. You will also classify the types of
appropriate cleaning tools and equipment based on their uses.
There are materials, kitchen utensils and equipment commonly
found in the kitchen. Any cook should be familiar with the correct
items or utensils, devices and equipment in the kitchen. It is very
important to consider several things and not only the price when
buying them. The work of a cook requires specific tools, utensils, and
equipment for proper and efficient preparation of food. Each piece has
been designed to accomplish a specific job in the kitchen.

The tools, utensils and equipment are made of different mate-

rials, each having certain advantages and disadvantages. The
following lists are materials of kitchen utensils and equipment
commonly found in the kitchen.

Examine the pictures below. What can you say about them?

The materials found in the kitchen are made from the following:

Stainless Steel is the most popular material used for tools and
equipment, but is more expensive. It is easier to clean and shine
and will not wear out as soon as aluminum. Choose those with
copper, aluminum or laminated steel bottoms to spread heat and
keep the pot from getting heat dark spots. Stainless steel utensils
maybe bought in many gauges, from light to heavy.

Aluminum is the best for all-around use. It is the most popular,

lightweight, attractive and less expensive. It requires care to keep
it shiny and clean. Much more, it gives even heat distribution no
matter what heat temperature you have. It is available in sheet or
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cast aluminum. Since it is a soft metal, the lighter gauges will
dent and scratch easily, making the utensil unusable. Aluminum
turns dark when used with alkalis, such as potatoes, beets,
carrots and other vegetables. Acid vegetables like tomatoes will
brighten it.

Ceramic and heat-proof glass is used espe- cially for baking

dishes, casseroles, and measuring cups. Glass and ceramic
conduct the heat slowly and evenly. Teflon is a special coating
applied to the inside of some aluminum or steel pots and pans.
It helps food from not sticking to the pan. It is easier to wash
and clean, however, take care not to scratch the Teflon coating
with sharp instrument such as knife or fork. Use wooden or
plastic spatula to turn or mix food inside.
Glass is good for baking but not practical on top or surface
cooking. Great care is needed to make

Cast Iron is sturdy but must be kept seasoned to avoid rust.

Salad oil with no salt or shortening can be rub inside and out and
dry. Wash with soap (not detergent) before using.

Plastic and Hard Rubber are used for cutting and chopping
boards, table tops, bowls, trays, garbage pails and canisters.
They are much less dulling to knives than metal and more
sanitary than wood. Plastics are greatly durable and cheap but
may not last long.

Cooking Utensils at Home

1. Baster is handy for returning some of the meat or poultry juices

from the pan, back to the food. Basting brushes can be used for the
same purpose, but they are also convenient for buttering the tops of
breads and baked goods after they come out of the oven.
2. Cans, bottles, cartoons opener use to open
a food tin, preferably with a smooth operation, and comfortable
grip and turning knob.
3.Colanders also called a vegetable strainer are essential for
various tasks from cleaning vegetables to straining pasta or tin
contents.

4.Flipper use for turning hamburgers and other food items.

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5.Funnels – used to fill jars, made of various sizes of stainless
steel, aluminum, or of plastic

6.Graters used to grate, shred, slice and separate foods such as

carrots, cabbage and cheese.

7.Cutting Boards a wooden or plastic board where meats and

vegetables can be cut.

8.Dredgers – used to shake flour, salt, and pepper on meat,

poultry, and fish.

9.Double boiler – used when temperatures must be kept below

boiling, such as for egg sauces, puddings, and to keep foods warm
without overcooking.

10.Emery boards/sharpening steel – used to sharpen long

knives.

11.Kitchen Knives often referred to as cook's or chef's tools,

knives are a must for all types of kitchen tasks, from peeling an
onion and slicing carrots, to carving a roast or turkey .

12. Kitchen Shears They are practical for opening food

packages, cutting tape or string to package foods or simply to
remove labels or tags from items. Other cutting tools such as
box cutters are just as handy, especially for opening packages.

13. Measuring Cups, Spoons Measuring tools are among the

most important items found in any kitchen, since consistently
good cooking depends upon accurate measurements.
Measuring tools should be standardized. Measuring cups and
spoons are also in the home kitchen. Scales are used to weigh
materials of bigger volumes. These are delicate and precision
instruments that must be handled carefully and are more
dependable in terms of accuracy.

14. Scraper- a rubber or silicone tools to blend or scrape the

food from the bowl; metal, silicone or plastic egg turners or
flippers.

15. Serving Tongs enables you to more easily grab and transfer
larger food items, poultry or meat portions to a serving platter,
to a hot skillet or deep fryer, or to a plate. It gives you a better

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 grip and the longer the tongs, the better especially when used
with a deep fryer, a large stock pot or at the barbecue.

16. Soup Ladle is used for serving soup or stews, but can also be
used for gravy, dessert sauces or other foods. A soup ladle also
works well to remove or skim off fat from soups and stews.

17. Whisks for Blending, Mixing used for whipping eggs or

batter, and for blending gravies, sauces, and soups. The
beaters are made of looped steel piano wires which are twisted
together to form the handle.

18. Wooden spoons continue to be kitchen essentials because of

their usefulness for used for creaming, stirring, and mixing.
They should be made of hard wood

Learning Task No. 1: List down cleaning tools that you have
in your kitchen, write the use of each cleaning tools, equipment
and paraphernalia.

Equipment
More complicated tools are called equipment. They may
refer to a small electrical appliance, such as a mixer, or a large,
expensive, power operated appliance such a range or a
refrigerator. Equipment like range, ovens, refrigerators
(conventional, convection and microwave) are mandatory pieces
in the kitchen or in any food establishment.

1.Refrigerators/Freezers are necessary in preventing bacterial

infections from foods. Most refrigerators have special
compartment for meat, fruits and vegetables to keep the moisture
content of each type of food. Butter compartment holds butter
separately to prevent food odors from spoiling its flavour.
Basically, refrigerator or freezer is an insulated box, equipped with
refrigeration unit and a control to maintain the proper inside
temperature for food storage.

2.Auxiliary equipment like griddles, tilting skillets,

broilers/grills, steamers, coffee makers, deep-fat fryers, wok,
crockery, cutting equipment (meat slicer, food choppers, grinders)
mixers and bowls, pots and pans are utilized most commonly in

8
 big food establishments, some with specialized uses and some are
optional.
3.Blenders are used to chop, blend, mix, whip, puree, grate, and
liquefy all kinds of food. A blender is a very useful appliance. They
vary in the amount of power (voltage/wattage). Others vary and do
not do the same jobs.
4.Microwave Ovens have greatly increased their use in the food
industry. Foods can be prepared ahead of time, frozen or
refrigerated during the slack periods, and cooked or heated
quickly in microwave ovens.
Appropriate Cleaning Tools and Equipment Based on Their Uses
Kitchens can quickly become the perfect breeding ground for
bacteria and germs, particularly when you are cooking for a
commercial operation. You can avoid this by careful cleaning of
your wooden, metal, stone and plastic kitchen equipment and
surfaces right after cooking and by removing harmful
microorganisms through periodic sanitization. Failure to
adequately clean and sanitize any food contact surfaces can lead
to foodborne illnesses. Clean and sanitized kitchen protects both
workers and guests from possible diseases. Every establishment
must be equipped with appropriate cleaning tools and equipment
to ensure safety and care of the things in the kitchen.

Types of f Appropriate Cleaning Tools and Equipment Based

on their Uses
A. Cleaning Equipment - Is any of a large tool or electric
machine use for cleaning.
1. Dishwasher - is a machine for cleaning dishware and cutlery
automatically. Unlike manual dishwashing, which relies largely on
physical scrubbing to remove soiling, the mechanical dishwasher
cleans by spraying hot water, typically between 45 and 75 °C (110
and 170 °F), at the dishes, with lower temperatures used for
delicate items.

2.Vacuum cleaner – it is used to eliminate loose soil and dust

from carpet surfaces and even hard surfaces.
3.Floor Polisher - To be used in scrubbing, stripping, and
polishing hard floor surfaces and also vinyl, wood parquet, etc.
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4.Hydro Vacuum Cleaner - This is called an “all-purpose
vacuum” as it is used for both dry and wet surfaces and also for
absorbing water in flooded or wet surface.
5.Carpet Sweeper - This is used to pick-up dirt and particles
from carpet.

B. Floor Cleaning Tools

1. Floor Squeegee
This is needed to remove excessive water from the surface and
corners. It also speeds up the drying process.
2.Soft broom - is for fine and flat surfaces like vinyl and wood.
Stick broom is ideal for rough surfaces like grounds.
3.Dust Mop - used to dust mop on the floor during follow up
cleaning.
4.Floor Mop - For mopping, floor stripping and waxing.
5. Caution Sign - Warning sign to alert people that the floor is wet and
slippery, and they should not step on it. It is a tool for the prevention of
slips and injuries.
6. Scouring Pads - Should not be used for painted surfaces,
mirrors and glass panels, nor with scouring powder. Always
make sure the pads are wet before using them.

Look at the pictures below. Can you name each of the cleaning
tool?

7.Sponges – used for cleaning fine or smooth surfaces.

8.Mop Wringer - Used to wring and flush out excess water in the
mop during damp mopping.
C. Acid Cleansers. These are used on mineral deposits and
other soils that detergents cannot remove. These cleaners are
often used to remove scale in ware washing machines and
steam tables. It also removes carbon build up from aluminum
and stainless cook wares.
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D. Chemical Cleaning Tools
1.Detergents -Used to routinely wash tableware, surfaces,
and equipment. Detergents can soften soil quickly. Examples:
bar soap, dishwashing liquid and powder detergent.
2.Solvent cleaners - Used on surfaces where grease has
burned on. Solvent cleaners are often called degreasers.

E. Other Cleaning Tools

1. Trash bins with plastic liners. The bins are for the disposal
of trashes. The plastic liner helps to capture soil moisture, as well
as germs and fungi that would embedded into the lining of the
trash can.
2. Hand Gloves- Protection of cleaners against contamination
during the
cleaning process
3. Grouting brush – is used for cleaning in between surfaces of
tiles.
4. All-purpose micro-fiber cleaning cloth – these types of cloth
can be used

D
Learning Task No. 2: Identify the word/s in each of the following
statements. Write your answer on a separate sheet of paper.
1. It is the most popular, lightweight, attractive and less
expensive materials of kitchen utensils and equipment.
2. A more complicated tool that may refer to a small electrical
appliance.
3. A kitchen tool which is specifically designed for pulping garlic
for cooking.
4. It is used to grate, shred, slice and separate foods.
5. A must for all types of kitchen tasks, from peeling an onion
and slicing carrots, to carving a roast or turkey often referred
to as cook's or chef's tools.
6. It is used to measure solids and dry ingredients.
7. These are used to measure smaller quantities of ingredients .

8. A rubber or silicone tools to blend or scrape the food from the

bowl .
9. A special coating applied to the inside of some aluminum or
steel pots and pans that helps food from not sticking to the pan.

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10.A kitchen essentials used for creaming, stirring, and mixing
that made of a hard wood.
Learning Task No. 3: Write the letter of the correct answer in
you
1. Essential for various tasks from cleaning vegetables to straining
pasta.
A. colanders B. cutting boards C. dredgers D.
flippers
2. Used to grate, shred, slice and separate foods such as carrots ,
cabbage and cheese.
A.funnel B. double boiler C. graters D. garlic
press
3. Used to peel an onion and slice a carrot.
A. handy poultry and roasting tools C. kitchen shears
B. kitchen knives D. Peeler
4. Used for serving soup or stews. It is also used to remove or skim off
from soup and stew.
A.serving tongs B.soup ladle C.serving spoon D.seafood
tools
5. Used to chop , blend ,mix, whip ,puree, grate and liquefy all kinds
of food.
A. microwave C. refrigerator
B. blender D. whisks

E
Learning Task No. 4: Identify the name of each
tool/equipment. Choose from the words inside the box below.
Write its functions and importance/uses at home.

Electric mixer Kitchen knives

Grater Rubber scraper Colander

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1. _______________ 4. ______________

2.___________ 5._____________

3.______________

Learning Task No. 5: Define the following materials where the kitchen
tools, equipment and paraphernalia are being made.

1. Cast Iron
2. Glass
3. Aluminum
4. Stainless steel
5. Ceramic and heat proof glass
6. Plastic and hard rubber

15 tools, equipment and 100

paraphernalia
13 tools , equipment and 95
paraphernalia
11 tools, equipment and 90
paraphernalia
9 tools, equipment and 85
paraphernalia
7and below tools , kitchen and 80
paraphernalia
Learning Task No. 6: List down kitchen tools , equipment and
paraphernalia that may found in the kitchen. Write their uses or
importance. Use the rubrics below your guide for your score. Do
this in your notebook.

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 Learning Task No. 7: Put a check (√) mark if the statement is
correct and an (X) mark if incorrect. Write your answer on a
separate sheet of paper.

1. Utensils need to be thoroughly washed in cold soapy water.

2. Follow the instructions on the sanitizer’s container carefully.
3. All utensils must then be thoroughly dried before they are re-
used.
4. Cleaning will remove most of the dangerous bacteria present in
the utensils.
5. Chemical sanitizer or very hot water were used in absence of
dishwasher.

A
Learning Task No. 8: Read and analyze each statement below.
Write T if the statement is correct and F if it is wrong. Do this in
your notebook.

1. Correct storing of cleaning equipment is necessary to eliminate

the bacteria that will grow right on or in them.
2. Clean and store the equipment correctly after every use.
3. Cleaning is an effective way to kill the microscopic organisms
on tools, equipment and kitchen premises.
4. Cleaning cloth is an example of cleaning equipment.
5. Never put equipment away unless it's ready for the next day's
use.

Learning Task No. 9: Arrange the following steps

chronologically. Use A for the first step, B for second step and so
on. Write your answer on a separate sheet of paper.

1. Prepare diluted vinegar solution in a bucket. Dip your mop

into the bucket, wring the mop out and wipe across your kitchen
floors.
2. Spray all-purpose cleaner onto kitchen surfaces and wipe off
with a damp cleaning rag.
3.Collect loose dust by sweeping the kitchen floor daily with a
broom or static sweeper and wiping down surfaces with a cleaning
rag.
4.Fill a few bowls with about 1/2 cup each of baking soda. Place
these around your kitchen to absorb odor and keep the kitchen
smelling fresh.
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5.Make an all-purpose cleaner in a spray bottle .

Learning Task No. 10: Write the advantage (s) and disadvantage
(s) of the following chemical sanitizers. Complete the table below
in your notebook.

Sanitizer/Disinfectant Advantage(s) Disadvantage(s)

a Chlorine
b Iodine
c Alcohol
d Hydrogen Peroxide
e Formaldehyde

Carry Out Measurements and Calculations

Lesson
I

In cookery, the basic knowledge in measurements and

calculations are very important as these will affect the quality and
mark up of the products. In this lesson, you will learn the
abbreviations and equivalents of measurement as well as
measurements and conversion which you can use in making
calculations of the materials and ingredients in cookery.

The standard table of weight and measures and the table of equivalent
is shown below.
TABLE OF ABBREVIATIONS
Cup ………… c. Gallon ….. gal.
Tablespoon ……T or tbsp. Drops … dr.
Teaspoon …… t. or tsp. Hour …… hr.
Gram ……….. g. Minute …… min.
Kilogram …… kg. Peck ……… pk.
Pounds …… lbs. Dash ……. dash
Pint …………. pt. Ounce …… oz.
Quarts ……… qts. Square ….. sq.

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 Equivalent Measurement:
Week
4

1 tablespoon = 3 teaspoon
2 tablespoon = 1/8 cup
4 tablespoon = ¼ cup
5 1/3 tablespoon = 1/3 cup
¾ cup plus 2 tablespoon = 7/8 cup
16 tablespoon = 1 cup
2 cups = 1 pint
4 cups = 1 quart
16 ounces = 1 pound
60 drops = 1
teaspoon 2.2 lbs. =
1 kilo
4 quarts = 1 gal.
4 cups = 1 quart
16 ounces = 1 pound
60 drops = 1 teaspoon
2.2 lbs. = 1 kilo
4 quarts = 1 gal.

COMMON UNITS OF WEIGHT

1 pound = 463.59 grams

1 ounce = 28.35 grams
1 kilogram = 2.21 pounds
1 gram = .035 ounces
1 medium orange = ¼ to ½ cup ( slice )
1 medium apple = 1 cup slice
1 small can of evaporated milk = ¾ cup
1 big can of evaporated milk = 2 cups

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 1 lb. brown sugar = 2 ¼ cups ( packed )
1 lb. confectioner sugar = 3 ½ cups
1 lb. nuts = 4 ½ cups
1 lb. dried nuts = 2 cups
5 whole eggs = 1 cup
12 eggyolks = 1 cup
8 eggwhites = 1 cup
1 lemon = ¼ c. juice
1 bouillon cube = 1 tablespoon beef extract
1 cup sour milk = 1 cup milk plus 2 tablespoon
vinegar or lemon juice
1 lb. butter = 2 cups
1 bar butter = 1 cup

COMMON UNITS OF VOLUME

1 bushel ( bu ) = 4 pecks
1 peck ( pk ) = 8 quarts
1 gallon = 4 quarts
1 quart = 2 pints
= 964.4 milliliters
1 teaspoon = 4.9 milliliters
1 tablespoon = ½ fluid ounce
= 14.8milliliters
15 ounces raisins = 3 cups
1 pound dates = 2 ½ - 3 cups
½ pint whipping cream = 2 cups whipped cream

D
Learning Task No. 1: Copy and complete the table below in
your notebook.
Equivalent Measurements
Abbreviations
1. Cup _____________ 6. 1 cup = ______ tablespoon
2. Tablespoon ______ 7. 1 tablespoon = _______teaspoon
3. Teaspoon________ 8. 1 kilo = _______ grams
4. Gram ___________ 9. 1 cup = _______ ounces
5. Kilogram ________ 10. 1 pint = _______ cups

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 E
Learning Task No. 2: Give sample equivalent measurement of
the materials given below. Use the table below to write your
answer. Do this activity in your notebook.

Sample Materials Equivalent Measurement

(unit)
1. 1
cup nuts
2. 4table spoon sugar
3. 5whole eggs
4. 1
gallon ice cream
5. 2
bars butter
6. 3 lbs. dried nuts
7. 5 big cans of
Evaporated milk
8. 1teaspoon sugar
9. 16 tablespoon salt
10. 5 cups flour

A
Learning Task No. 3: Write the abbreviation of the following
terms. Write the equivalent standard measurement. Do this in
your notebook.
1. Kilogram _______ g
2. Tablespoon _______ g
3. Gallon _______ pint
4. Pounds _______ kg
5. Teaspoon _______ g
6. 1 cup ________ tablespoon
7. 1 teaspoon _______ drops
8. 1 big can of evaporated milk ______ cups
9. 1 cup egg yolks _______ egg yolks
10. 15 ounces raisins = _______ cups

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 Learning Task No. 4: Write a simple menu of ingredients to be used
in cooking your favorite foods during lunchtime. Indicate the use of
standard units in preparing the materials .

My favorite food during lunchtime is_________________________________________

The ingredients are__________________________________________________________
____________________________________________________________________________

Learning Task No. 5. Make your own table of abbreviations and

conversion that are commonly used in your kitchen. Do this in your
notebook.

Calculate Cost of Production Week

5
I Lesson

In this lesson, you will learn the principles of costing and

compute cost of production whenever you want to put up your
cookery business.

Markup is the difference between how much an item costs

you, and how much you sell that item for--it's your profit per item.
Any person working in business or retail will find the skill of being
able to calculate markup percentage very valuable.

Study the instructions below to come up with a cost of production of

the items that you want to put up in your business.

1.Calculate your peso markup. This is done by subtracting

your buying price from your selling price.
Example
Selling price 15.00
Purchase cost/buying price - 10.00
Peso markup 5.00

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 2.Decide whether you want to calculate your percentage
markup based on cost or selling price. Once you choose which
you will be using to calculate, it is important you stick to the
method you choose throughout all your calculations, or you will
end up with faulty data. If you decide to calculate your percent
markup based on cost, go on to Step 3. If you decide to calculate
your percent markup based on selling price, go on to Step 4.

3.Calculate percent markup based on cost. This is done by

dividing the peso markup by the cost.
Example Peso markup 5.00
Purchase cost/buying price ÷10.00
Percentage mark up .5 or 50%

4. Calculate your percent markup based on selling price. This

is done by dividing the peso markup by the selling price.
Example Peso markup 5.00
Selling price ÷15.00
Percentage mark up .33 or 33%

5. Make sure you consistently use either cost of the product or

selling price to find the percent markup on an item. Even though
the cost, selling price, and peso markup will always be the same,
the percentage markup will be drastically different depending on if
you calculate it using selling price or cost. Using selling price will
give you a lower percentage markup (assuming you are making a
profit), while using cost will give you a higher percentage markup.

The cost principle is an accounting principle that requires

assets, liabilities, and equity investments to be recorded on
financial records at their original cost. The cost principle is also
known as the historical cost principle and the historical cost
concept.
Advantages of Cost Principle
The advantage of the historical cost principle is that the users of
financial statements could know exactly the original value of
Assets or Liabilities in the financial statements as it requires no
adjustments.
This accounting treatment also less affects by accounting
assumption. Verifying the value of assets or liabilities base on a
cost basis is much easier than market value, and it is a simple
method which is easy to understand by management, accountant
and auditor.
20
 Disadvantage of Cost Principle
The Cost Accounting Concept does not reflect the real value of
assets or liabilities in the current market. By using this concept,
the users will get confusing especially when the market value of
assets or liabilities are significantly different from original costs.

D
Learning Task No. 1: Complete the following table.
Items P u r c h a Selling Peso Mark Percentage
se price Up mark up
cost/buyin (Php) (Php)
g
price (Php)
1. bibingka 5.00 7.00
2. cupcake 8.00 11.00
3. turon 10.00 14.00
4. hotcake 15.00 20.00

E
Learning Task No. 2: Write down five (5) advantages and
disadvantages of cost principle.

Learning Task No. 3: Given the beefsteak recipe and its

estimated cost, compute for the break even price and impose a
50% mark up to determine the selling price of your product.
1 kl. Beef 350.00
Soy sauce 10.00
onion 10.00
garlic 12.00
Black pepper 3.00
Salt 2.00

A
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Learning Task No. 4: Choose the letter of the correct answer. Write
your answer in your notebook.
1. It refers to the total cost of production divided by the number of
units produced. It can also be obtained by summing the average
variable costs and the average fixed costs.
A. Fixed Cost C. Total cost
B. Average Cost D. Variable Cost
2. It takes into account all the costs incurred in the production
process or when offering a service.
A. Fixed Cost C. Total cost
B. Average Cost D. Variable Cost
3. Refers to the total sum of money needed for the production of a
particular quantity of output.
A. Selling Price C. Total Cost
B. Unit Cost D. Food Cost percentage
4. Costs are expenses that do not change with the amount of output
produced.
A. Fixed Cost C. Total cost
B. Average Cost D. Variable cost
5. It is a market value or agreed exchange value that enables a buyer
to purchase goods or services.
A. Selling Price C. Break even price
B. Total Price D. Average price

Learning Task No. 4: List down products that may be found in your
home , then consider your self as a store owner, write down the cost of
production and show the solution . Write your answer in your
notebook.

Learning Task No. 5: Conduct an interview to your mother or any

member of the family regarding your family daily food allowances,
compute for the food cost per each member of the family. Write your
answer in your notebook.

Learning Task No. 6: Write your reflection on the cost of production in food daily
allowance at home. Do this in a separate sheet of paper.
I understand that______________________________________________________________
_______________________________________________________________________________
I realized that__________________________________________________________________

22
Importance of Occupational Health and Safety
Weeks
Procedures
I Lesson 6 -7

___________________________________________________________________________________
”Health has been defined as "a state of complete physical, mental
and social well-being and not merely the absence of disease or
infirmity. "Occupational health is a multidisciplinary field of
healthcare concerned with enabling an individual to undertake
their occupation, in the way that causes least harm to their
health. It contrasts, for example, with the promotion of health and
safety at work, which is concerned with preventing harm from any
incidental hazards, arising in the workplace. As defined by the
World Health Organization (WHO) "occupational health deals with
all aspects of health and safety in the workplace and has a strong
focus on primary prevention of hazards.

Occupational Safety and Health is a cross-disciplinary area

concerned with protecting the safety, health and welfare of
people engaged in work.

The goal of all occupational safety and health programs is

to foster a safe work environment. As a secondary effect, it
may also protect co-workers, family members, employers,
customers, suppliers, nearby communities, and other
members of the public who are impacted by the workplace
environment. It may involve interactions among many subject
areas, including medicine, occupational well-being, public
health, safety engineering/industrial engineering, chemistry,
health physics and others.

THE IMPORTANCE OF OCCUPATIONAL HEALTH SAFETY

Occupational safety deals with all aspects of physical,

mental and social health and safety in a workplace. It is the
umbrella for company’s efforts to prevent injuries and hazards in
all work environments.

23
 Every industry presents various kinds of safety hazards to
its employees. The spectrum of possible occupational safety
risks ranges from severe and immediate physical dangers to
milder hazards. The more immediate cases can be fires,
explosions, chemical hazards or other such dangers that present
an immediate threat to an employee’s life. Milder hazards
include challenges in ergonomics, workloads, mental capacity
and general well-being of employees. The latter kinds of risks
often take place in an office environment. However, whatever
business you are in, there is always the possibility of an
accident happening to someone.

Effective occupational health safety procedure may lead to:

1 . Occupational safety creates new opportunities

2. Occupational safety affects company reputation and productivity
3. Well-maintained occupational safety saves money
4. Control hazards and risks in the workplace.

5. Use caution when working around hot oil.

6. Get trained in the proper use and maintenance of your deep
fryer.
7. Observe all safety procedures and wear all protective
equipment provided for your use while preparing hot items .
8. Use gloves and scrapers and other cleaning tools with
handles.
9. Use the correct grease level and cooking temperatures for
your deep fryer.
10. Keep stove surfaces clean to prevent grease flare-ups.
11. Avoid reaching over or climbing on top of fryers and other hot
surfaces.
12. Keep floor surfaces clean and dry .
13. Do not work closely to hot fryers when the floor is wet.
14. Do not spill water or ice into oil.
15. Do not overfill or pour excessive amounts of frozen fries into
deep fryer .
16. Do not pour excess ice from fry packages into the fryer.
17. Do not overheat the oil.
18. Do not move or strain hot oil containers; wait until the oil is
cool.
19. Do not store oil on floors by grill area.
20. Extinguish hot oil/grease fires by using a class K fire
extinguisher.

24
 D
Learning Task No. 1: Identify the needed type of protection
against the hazard described in each situation.. Write the letter
corresponding to the kind of hazard. Do this on a separate
sheet of paper.

A. Fire B. crime C. natural hazards D. accidents E.

Legislation that may affect your business.

1.Cooking ranges, boilers and deep-fat fryers without fitted

thermostats or emergency cutoff valves to turn off.
2. Non-visual inspections of all portable electrical items and
electrical wiring.
3. Prepare a flood plan for your business.
4.Consider putting shop-fronts with grilles or shutters to deter
smash and grab raiders.
5. Keeping the premises clean, tidy, congestion-free and well lit
will go a long way to preventing most of this type of accident.
6. Do make aisles and passageways sufficiently wide for easy
movement and keep clear at all times.
7. Clear up spillage promptly and post warning notices.
8. Manufacturing and packaging standards should pass the
regulatory board.
9. Only licensed electrical engineers should checked and inspect
electrical installations and wirings.
10. A food establishment should be in a free-flood area.
11. Do make aisles and passageways sufficiently wide for easy
movement and keep clear at all times.
12. Clear up spillage promptly and post warning notices.
13. Manufacturing and packaging standards should pass the
regulatory board. 14. Only licensed electrical engineers should
checked and inspect electrical installations and wirings.
15. A food establishment should be in a free-flood area.

E
Learning Task No. 2: Write T if the sentence is correct and F if
wrong in your notebook.
1. Occupational safety deals with all aspects of
physical, mental and social health and safety in a
workplace.

25
 2. Do not work closely to hot fryers when the floor is
wet.
Week
3. Extinguish hot oil/grease fires by using a class K
fire Extinguisher. 8
4. Do not move or strain hot oil containers; wait until the oil
is cool!
5.Never reach into appliances like mixers and blenders while
they're running.
Learning Task No. 3: Write ten (10) occupational hazards.
Suggest ways on how to prevent these hazards. Complete the
table below in your notebook. Occupational Safety and Health
Hazard Preventive Measures 1-10

A
Learning Task No. 4: List common occupational and safety hazards that you have
watched or read about. Write a reflection on this.

The most common occupational and safety hazards are_________________________

_______________________________________________________________________________
______________________________________________________________________________.

I realized that_________________________________________________________________
______________________________________________________________________________
_____________________________________________________________________________.
I realized that________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________.

Evaluate and Control Hazards in the

Workplaces

I Lesson

There are ways by which you can evaluate and control hazards that
are found in your workplaces. In this lesson, you will learn the different
kitchen hazards and evaluate some of the common hazard at workplace .
Hazards in commercial kitchens often relate to food preparation
equipment, manual handling, the way stock is stored, and the
cleanliness of the environment. But in truth, most if not all hazards
are created by people. If you work in accordance with your food
26
handler’s safety training and the prevention measures discussed below,
you’ll cut hazards down to a safe minimum.
Manual handling include carrying, lifting, pushing, and other
manual handling maneuvers can, if not done safely, seriously harm
the body’s musculoskeletal system. The Health and Safety Executive
reports that over 30% of food and drink industry injuries are mainly
musculoskeletal injuries caused by manual handling. Examples of
manual handling include (1) Lifting boxes and crates of food, (2)
Pushing or pulling wheeled racks (such as trolleys, (3) carrying pots
or stacks of plates, (4) moving equipment., (5) handing containers of
drinks (including casks and kegs, (6) unloading food and drink
deliveries, (7) cutting , (8) deboning (meat and poultry), and (9)
reaching for items on shelves or in walk-in fridges. Maneuvering
awkward loads with contents that shift, like casks and kegs, are
especially risky, as you usually have to adjust your grip on the move
to minimize strain.
To minimize manual handling hazards, you should (1) keep
the load close to your body, with the heaviest side facing yourself, (2)
get a good grip of the load and adopt a stable position, (3) know your
limits – if a load is too strenuous, don’t push yourself. Loads should
never exceed 25kg, (4) adopt a good posture – keep your back
straight and avoid twisting or leaning, and (5) clear away obstacles or
wet patches on the route beforehand.

Slips, trips, and falls

Kitchens often have numerous slips, trip, and fall risks created
by human error, meaning you and others need to focus closely on
proper safety practices and housekeeping. These include (1) floor
contamination, such as spillages of water, sauces, oil, and flour., (2)
wet floors from cleaning, (3) obstructions in walkways, including
trailing cables, boxes and crates, bins, cleaning equipment, (4)
uneven, worn down, or loose flooring and (5) using a ladder to access
high pantry shelves.
To minimize slip, trip, and fall hazards, you should (1) carry
out good housekeeping – clean spillages and move
obstructions out of walkways right away, (2) take extra care while
cleaning – avoid leaving puddles behind and make sure the cleaning
materials you’re using are correct for the type of floor in your kitchen.
Dry mop where possible to eliminate slip risks altogether, (3) report
any issues with the flooring or work activities
that are generating hazards when they shouldn’t, for example leaking
equipment, (4) se ladders in accordance with safety instructions – rest
ladders on a firm, level surface and only use them for up to 30 minutes.
Do not lift more than 10kg up a ladder and (5) avoid accessing heights
without a suitable ladder – chairs and shelves are unsafe to stand on.
Carry out deliveries with a co–worker – working with someone
minimizes the amount of times you have to step on and off the back of a
27
truck and put yourself at risk of falling. Food or item storage is also
important. To store correctly, you should (1) store heavy items no
higher than waist height and don’t overstock shelves, (2) use a FIFO
(First In, First Out) food storage system, (3) use a stepladder if you
must access higher shelves, so you don’t have to reach above your head.
Follow ladder safety rules, (4) follow your food safety and hygiene
training, (5) know how to store food in the fridge safely: readyto-eat food
on the top; raw meat, poultry, and fish on the bottom; and fruits and
veg in the bottom drawer. Keep food in containers for further
separation, and don’t overload the fridge, (6) check best before and use-
by dates on stock regularly, (7) keep allergenic ingredients well away
from non-allergenic ones, and (8) ensure the temperature of the fridge is
between 0-5°c and the freezer is below -18°c.
Fire and Electrical Hazards
You regularly use electrical equipment and naked flames in a
kitchen. Fire and electricity are serious dangers. They can cause burns
and shocks or even ignite a fire. To minimize fire and electrical
hazards, you should (1) keep an eye out for sources of ignition and fuel
– remove cardboard boxes, packaging, and flour (with wet cleaning to
prevent creating a combustible cloud)., (2) take extreme care when
working around naked flames or electric stoves, and keep flammable
materials away from sources of heat and remember to wear a suitable
chef’s safety jacket, (3) check appliances and equipment’s cables and
plugs for signs such as fraying, dents, cracks, exposed wires, or burn
marks. Also listen out for any unusual sounds, (4) clean up spilled
chemicals immediately like use of non- flammable materials to do so,
(5) use electrical equipment and appliances only for their intended
purpose – follow all training provided to you, (6) keep electrical
appliances away from water and do not overload socket outlets and (7)
never attempt to repair electrical equipment yourself – if it appears
faulty or has stopped working, take it out of use and report it to senior
staff ASAP. Turn off all electrical equipment, stoves, and ovens at the
end of the work day and when cleaning.

D
Learning Task No. 1: Give your conclusion regarding the picture
below. What are the things you can do to prevent dangers in the
kitchen. List down safety measures to this scenario in your
notebook.

28
 E
Learning Task No. 2: Illustrate a kitchen that shows proper
labels of materials, arrangement of materials, tools and equipment
and a signage that fits on its specific place. Do this activity in
your notebook.

A
Learning Task No. 2: Observe activity in your kitchen.
Complete the table by filling out the identified hazards,
consequences and solutions. Do this activity in your notebook.

Hazard/s Consequence Solution

Learning Task No. 3: Put check (/) if the sentence is true and
cross (x) if false. Write your answer in your notebook.

1. Correct level of grease and temperature must be observe

when deep frying.
2. Caution must be observed when working with hot oil or
objects 3. Washed utensils are to be dried by towel after
manual dishwashing.
4. Hot-holding equipment include only steam tables and hot
cabinets

29
5. Hazards Analysis and Critical Control Point is a food safety
system that helps identify and control any danger of food
contamination.

Learning Task No. 4: Write the meaning of the following

signages. Choose from the words below the box. Write your
answer in your notebook.

No smoking Do not touch

Wearing protective gear Electrical hazard

References

K to 12 Basic Education Curriculum , Technology and Livelihood

Education . Learning Module in Commercial Cooking

Para sa mga katanungan o puna, sumulat o tumawag

sa:
Cavite National High School
Office Address: Chief E. Martin, Caridad , Cavite City
Teacher : Mrs. Clarisa V. Barbachano
clarisa.barbachano@deped.gov.ph
09058905937 / 538-66-07

Mrs. Gracita V. Daňo

gracedano0416@gmail.com
09358858681

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