Contextualized MELCs-based ALS SHS Curriculum

SUMMARY TABLE
Applied Track Subject: ENTREPRENEURSHIP

Note: Please refer to original MELCs table for the Content. This column is not included in all Summary Tables to address space limitation. The content can also be derived from the Content Standards and the MECLs.
Some related MELCs even with separate CG codes can be merged into one lesson, e.g., branding of product, prototyping and testing but make sure that competencies are met .
The MELCS that says “Manifest understanding of starting and operating a simple business plan” is suggested to be at the last part of the course. This could be done though presentation of the Business Plan

Performance Examples of Examples of How to Contextualize the MELCs

Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

demonstrates independently Discuss the relevance of L2. Discuss the relevance of the course Introduce briefly the objectives of the course and its
understanding of key creates/provides a the course relevance to ALL learners. ALS learners will appreciate
concepts underlying quality and L2. Differentiate the following terms, the wider relevance of Entrepreneurship as the topics
principles, and core marketable product No code in CG with examples: unfold.
competencies in and/or service in a) being employed and self-employed
Entrepreneurship Entrepreneurship. as b) entrepreneur and entrepreneurship Present a situation similar to the following: With an
prescribe in the c) an entrepreneur and a businessman increasing population, demand for jobs is increasing.
TESDA Training d) micro, small, medium, and large- Unfortunately, job opportunities are not enough leaving
Regulation many unemployed. The COVJD 19 pandemic further
scale business
caused a sudden dip in the economy and many people
L1. Describe the objectives of the lost their jobs. This created a space for people to come
course up with their own businesses. Hence, this subject on
Entrepreneurship.

Let learners share their own or family experiences

related to the situation above.

Engage students in a conversation about the kind of

employment or work their family members or
Page 1 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

neighbors engage in to earn a living. Clarify what is

meant by being
a) employed (working in an office or agency and
receives a salary from the employer)
b1) self- employed (working for oneself rather than an
employer or being a freelancer e.g., a student tutor, a
plumber, an electrician, a dressmaker, a masseur, an
on-call doctor, lawyer) OR
b2) self-employed (managing own business on his/her
own account, employing people but taking
responsibility for the success or failure of that business.
E.g., running a sari-sari store, a pandesal bakeshop, a
roving food cart, a dressmaking shop, an online selling
business)

The focus of this subject is the second type of self-

employment (being an entrepreneur). Hopefully, ALS
learners will fully appreciate the wider relevance of
Entrepreneurship as the topics unfold.

Using real people and situations, clarify the terms

‘entrepreneur’ and ‘entrepreneurship’. Also
differentiate between an entrepreneur and a
businessman.

Student activity:
● Choose one Filipino entrepreneur or successful
practitioner in the locality.

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 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

● Identify the different skills needed to be a successful

entrepreneur.
● Assess your own PECs vis-à-vis the successful
practitioner/ entrepreneur.

Student activity:
Point out the advantages and challenges of being an
employee vs being an entrepreneur. Share your outputs
in the class.

To provide an overall picture of the kind of business in

the community, introduce micro, small, medium, large-
scale business . This topic can be discussed in more
detail under Potential Market.

Explore job L2: Explore job opportunities for Discuss the varied opportunities for an entrepreneur
opportunities for entrepreneurship as a career e.g., to create one’s own destiny, make a difference,
Entrepreneurship as a reach each one’s full potential, contribute to society,
career L2: Recognize job opportunities for those and do what one enjoys. Mention that there is no
who take entrepreneurship as a career. minimum eligibility to become an entrepreneur. But a
No code in CG brilliant idea, execution skill and zeal are needed. A
L1. Recall what entrepreneurship as a strong educational background can increase the
career entail and the opportunities for an probability of success.
entrepreneur.
Present different entrepreneurial career opportunities,
e.g., being a chef, party planner, bike repair, home
decorating, aerobics instructor, website developer,
musician, catering services, cleaning services, recycling
services, carwash services, window washing, sales,
Page 3 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

representatives, medical and health services, online

selling, and many more. Add to the list job
opportunities that are found in your locality
Student Activity
● In small groups, formulate a set of criteria to help
you compare the job opportunities for
entrepreneurship as a career.
● Use the criteria to analyze the job opportunities for
entrepreneurship as a career.
● Individually, select one job opportunity found in
your locality that you are Interested in or one that
you have the necessary skills. Create a career plan
based on that job opportunity

Guide students on how to make a career plan. They

have learned this in JHS. Help students summarize the
topic by pointing out that an entrepreneurial career
provides self-actualization, unlimited scope, self-
employment, high flexibility in working environment,
generation of new ideas, and satisfaction obtained
through converting one’s creativity into reality.
Essential entrepreneurial traits include self-motivation,
desire for change, perceiving ability, gaining command
over the resources and a mind-set for idea generation.

Note that to induce students to go into an

entrepreneurship career, they must have a keen self-
interest, inspiration from others, need for the career,

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 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

and motivation from the environment. Government

support is much welcome.

demonstrates independently or Recognize a potential L1: Recognize a potential market Guide learners in assessing the needs of the
understanding of with classmate market community. This activity helps them to identify the
concepts, underlying presents an TLE_ICTAN11/12PC-la-1 Note: Though ‘recognize’ is in L1, the tasks strengths and resources available in the community to
principles, and acceptable detailed ● Analyze the market include analysing the market needs, and meet the needs of children, youth, and families. It also
processes of business plan. need evaluation of solutions which will help focuses on the capabilities of the community, including
developing a ● Determine the address the needs. its citizens, agencies, and organizations.
business plan possible product/s or
service/s that will Hence, the higher MELCs is analyzing the Discuss what the potential market means. It tells about
meet that need. market needs but the lesson starts with what features of a product will appeal to the target
● Screen the proposed recognizing market potential as suggested group or the largest group of potential buyers for the
solution/s based on in the contextualization column (C5) product or services chosen. Topics for discussion will
viability, profitability include consumer behavior (knowing your consumer
and customer L4: Analyze the market need and their needs, determining consumer needs thru
requirements interview, FDG, or online survey) and market
segmentation.
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 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

● Select the best L3: Develop at least one tool for use in
product or service studying the market needs Recall micro, small, medium and large-scale business
that will meet that
need. L2: Differentiate possible tools for Discuss the possible tools use for studying potential
identifying the market need market or the business environment, e.g., SWOT
Analysis, PESTLE, Porter’s Model
L1: Recognize the market potential
Student activity
● Choose a tool mentioned above to examine the
possible products which are low-cost for public
consumption (accessories & jewelries, video games,
kids toys and beauty products) and high-cost products
(furniture, gadgets like iPhone etc.) It is assumed that
you know the sources of the capital for the business
● From your observations, what product is of most
value and in demand in the market today. Why do
you say so?

Develop a brand name L3. Applying-Illustrate a business brand Note: You can merge the MELCs about branding,
TLE_ICTAN11/12EM-Ia- name product description, prototype development and
1 testing into one lesson (both for the product or services
L2. Select a brand logo being offered. These merged MECLs may be shown in a
step-by-step procedure.
L1. Define the different factor son how to
create a brand name Discuss the factors to consider before choosing and
creating a brand name.

Student activity

Page 6 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

● Identify the name of a known product/service. Is the

product or service effective? Yes or No? Why do you
say so?
For ex. There is a sari-sari store in your barangay, is
the business doing well? Why or why not? If not,
what should the owner do to make the
product/service be known?
● After you choose your great brand name, create
your logo and business identity, your brand story,
brand personality, or brand messaging which you
will use in your sales promo and other marketing
efforts.

Note: This is merge L3: Develop a product description Discuss what is meant by product description using
with the MELC above concrete examples.
L2: Do a survey on how to write product
descriptions that inform and persuade Student activity
Develop a product your customers ● Observe at least two similar products of different
description brands you are interested in buying and how they
TLE_ICTAN11/12EM-Ia- L1: Study the characteristics of the are described. What is in the description that will
2 product you want to sell persuade you to buy one of them?
● Practice writing a product description.

Create a prototype of L6: Create a prototype of the product Student activity

the product ● Create or illustrate the product you want to sell.
L5: Select a prototype product with high Once done, conduct a survey on product
market demand descriptions that will inform and persuade your
customers.

Page 7 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

L4: Compare the prototype product to ● Based on the survey, develop the description of the
similar products found in the market product you want to sell.

L3: Carry out the procedures for Discuss that a prototype is a sample or model built to
improvement and or enhancement of the test a concept or process. It is replica of a product
prototype product which is used as an early model to test that product and
get feedback from consumers or possible partners
before they can invest in your idea.

By now, students should have a good idea of their

product’s market value, the competition it can face,
how it will be produced, and the overall cost.

Test the product L4: Test the product prototype Discuss how to test the product prototype. Brainstorm
prototype on these questions “Why is there a need to test the
TLE_ICTAN11/12EM-Ia- L3: Use the product prototype first to product prototype first?” What are the different
2 ensure its quality and or effectiveness qualities of the product prototype that meets the
quality standards for that demand in the market?
L2: Explain how important or useful the
prototype product is Student activity
● Conduct a market survey to test the prototype
L1: Reproduce the prototype product product.
according to market demand ● Use the product prototype first and record the good
or other qualities that could be improved.
● Discuss the essential qualities of the product
prototype. How beneficial are they to the consumers
once they bought it?
Page 8 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

● Recall the approximate number or volume of product

that needs to be reproduced to meet the market
demand?

Validate the service L5: Validate the service description of the Note: This set of learning competencies combines
description of the product marketing strategies (f2f/online) and legalizing
product L4: Distinguish the accessibility of the business.
TLE_ICTAN11/12EM-Ia- product (e.g. using online platforms to sell Student activity
2 the product or business stall location etc.) ● Conduct a Market Survey of the product that you
want to sell, using Online Survey or face- to -face
L3: Demonstrate the effectiveness and the Interview. Based on the market survey, improve the
limits of the product product (prototype).

L2: Locate for the right ● Reflect on the questions:

individuals/agencies that will help in legal - How will you introduce the product prototype to
distribution of the product (e.g. Brgy. for the market?
permits, LGU, DTI, BIR etc.) - What are the platforms that you can use in selling
your product?
L1: Identify the different factors that may - Why did you choose that particular platform (e.g.
hinder distribution or situations that may online, free delivery thru parcel tracking etc.)?
result in damage to the product (e.g. - What are the advantages in using it, especially this
improper handling, counterfeit, bad pandemic situation?
weather condition, culture acceptability - What are the good qualities that the product has?
etc.) What are the limitations in the use or consumption
of the product?

Page 9 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

Discuss the value chain Distinguish between the value chain. Discuss the value
in relation to the chain and explain its importance to the business you
business enterprise; want to get into.
and
Explain the importance of proper value chain
management in the business enterprise

Student activity
● Identify the value chain in relation to the business
enterprise
● List down the benefits and the added value of your
product/service to your customers
● List down what your business competitors offer to
their customers, your business and the value
needed to deliver maximum value to your target
customers

Factors that your Factors that What is needed

competitors give your business to deliver
greatest value to give greatest maximum value
their customers value to your to your target
customers customers
1.
2.
3.
Product/Services Benefits Activities of your
business that
create value for
your customers

Page 10 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

1.
2.
3.
Demonstrate L3: Demonstrate understanding of the 4 Note: These topics are inputs to business planning.
understanding of the 4 Ms of business operations by describing
Ms of operations them in relation to the business you want Discuss the 4Ms of operations (manpower, materials,
to put up machinery, and method).
TLE_ICTAN11/12EM-Ia-
2 L2. Illustrate the good qualities of a good Guide students to answer the following questions:
business operation - Why is it important to know the 4Ms of operations in
relation to the business opportunity?
L1: Describe the 4Ms of operations - What is the importance of the 4 M's in operations
management?

Select qualified people Recall the selection process; Possible Topics are:
for one’s business Staffing, Nature and Process of Selection, Job Posting,
enterprise Application, and Description
Student activity
CS_EP11/12ENTREP-0h- ● Study the selection process of qualified applicants
j-12 ● Follow the correct procedure in the recruitment &
selection process
● Examine the qualified people for the business using
different assessment tools, e.g., Intelligence Test,
Aptitude Test, Proficiency Test, Interest Test,
Personality Test
● Hire the qualified applicant

Page 11 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

Select/pinpoint L4: Select/pinpoint potential suppliers Note: This MELC covers partnership and linkages. You
potential suppliers and may later add other partners and linkages to help the
supply chain L3: Illustrate the good qualities of a business.
TLE_ICTAN11/12EM-Ia- potential supplier
2 L2: Match the exact amount of needed Help students identify the possible suppliers of raw
materials that the potential suppliers can materials for the product chosen. You may add later
provide by informing them ahead of time other partners and linkages to help the business.

L1: Tell the potential suppliers how Student activity

important following contracts/agreements ● Identify the good qualities of a potential supplier to
is to further business relationships ensure smooth business operations. Why are they
beneficial to their business operation?
● Give the approximate amount of materials that the
supplier needs to deliver on time.
● List down some obligations the supplier and the
business owner should put into the contract that
will serve as reference for the forthcoming business
transactions. Why should the contract between
business owner and supplier be strictly followed?

Develop the business Note: This MELC is still part of the Business Plan
model
Discuss business model, include other topics such as
CS_EP11/12ENTREP-0h- Marketing Mix and Marketing Strategies
j-13
Student activity:
● Identify and describe the 7P’s of marketing mix and
the 4M’s of operation using a graphic organizer to
develop your business model
Page 12 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

● Use the guide questions:

- What is the product/service that you offer to
your customer?
- How much will you sell your product or how
much will you charge when customers avail of
your services?
- Where is your business located?
- How would you promote your product to your
customers?
- How do you onboard the right people in your
business?
- How does your product reach your customers?
- How does physical evidence affect the
profitability of the business?

Additional questions

1. What is the step-by-step process in your business?

2. Who makes up your business?
3. What are the needed inputs in producing a
product?
4. What equipment will you use in your entire
business operation?

Generate an estimate Make a report of the estimated cost of the business.

of the costs to be
incurred Student activity
● Determine the factors included in computing for the
costs to be incurred in the business
Page 13 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

CS_EP11/12ENTREP-0h- ● Compute for the cost of the goods and expenses to

j-15 be incurred
● Show the computation of estimated cost to be
Generate an estimate incurred by the business
of the revenues of the ● Evaluate the result of the cost projection
business

CS_EP11/12ENTREP-0h- Make a report of the estimated revenue of the business

j-14
Student activity
● Determine/List down the factors included in
computing for the revenue of the business
● Compute for the selling and mark-up price

1. Determine the cost of the product

2. Decide for the mark-up percentage
3. Compute for the mark-up price
4. Compute for the selling price

● Show the computation of estimated figures for the

revenue of the business on a daily & monthly basis
● Use the template and fill in the necessary figures.
● Evaluate the result of the projected revenue

1. Interpret the result that you come up with. What are

your assumptions based on the computed values?

Page 14 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

Perform basic Explain what bookkeeping is using real examples.

bookkeeping L2: Practice the basic skills in bookkeeping Discuss the basic accounting cycle and procedures.
CS_EP11/12BENTREP- Identify the DO’s and Don’ts of Bookkeeping since they
IVa-i-3 L1: Identify the basic skills in bookkeeping involve financial matters.
Illustrate how to do single entry bookkeeping where a
transaction only has to be recorded against one
category, either an income account or an expense
account.

Quarter 2
demonstrates independently or Manifest understanding L4: Manifest understanding of starting and Note: Manifestation of learning related to starting and
understanding of with classmate of starting and operating a simple business plan (Please operating a simple business could be observed through
concepts, underlying presents an operating a simple see Notes in C5.) the presentation towards the end of the course.
principles, and acceptable detailed business plan
processes of business plan. L3: Create a business plan that suits your At this point in time, the focus is only on planning the
developing a (This is revisited chosen business business. It is assumed that learners have understood
business plan towards the end of the the importance of entrepreneurial contents such as
course as a culminating L2 Identify the components of business market analysis and strategy, marketing strategy,
activity) plan product/service development, management and
organization, operations, and financial projection. They
L1: Describe what a business plan is also know the three most important purposes of a
business plan to
1) create an effective strategy for growth, 2) to
determine your future financial needs, 3) attract
investors and lenders.

The MELCs related to Business Planning start here and

end with the presentation to possible stakeholders.
Page 15 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

Give the learners a simple business plan template.

Discuss the components of the business plan. Let them
answer the guide questions in the chart below to come
up with a business plan overview.

Student activity
Make a plan of the business you are going to have
considering the 4 Ms of business operation. List all the
possibilities that you might encounter along the way.
The business must be based on the market need. Seek
help from experts in the fields of business if necessary.

Student Activity

Page 16 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

Present your initial business plan for improvement

and/or approval.

demonstrates independently Manifest understanding 1. Operate the business according to their Implementation of the Business Plan
understanding of or with his/her of starting and business plan.
concepts, underlying classmates operating a simple Student activity:
principles, and starts and operates a business 2. Sell the product/service to the market. After completing the business plan, the student will do
processes business according to the following:
of starting and the 1.1 Implement the 3. Prepare a business activities report 1. Operate the business (not more than one month).
operating a business plan and business plan; 2. Sell the product/service to the market.
q presents CS_EP11/12ENTREP-0a- 3. Prepare a report that contains the following:
a terminal report of i-18 a. Day-to-day business activities
its b. Daily Financial Record
operation. 1.2 Operate the -Sales
business; -Purchases of raw materials or inputs
CS_EP11/12ENTREP-0a- -Receipts/Invoice of all business transactions.
i-19 c. Other activities or events that are related to
business may include in the narrative report.
Perform key L4: Perform key bookkeeping by designing Once the business is implemented, the learner will now
bookkeeping a single-entry bookkeeping for your generate a financial report by doing the accounting
business procedures.
Student activity
L3: Apply-Execute the basic bookkeeping ● Give a set of information, do single entry
skills. bookkeeping.
● Perform accounting cycle procedures using the
business transactions in the “Daily Financial Record”
of the business. This is the record of the activities
during the implementation of the business.

Page 17 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

Identify where there is Conclude whether there is a profit/loss in the business

a profit or loss for a by presenting an income statement
business
Student activity
CS_EP11/12ENTREP-0a- ● Determine the income of the business. List down the
i-22 factors in determining the profitability of the firm

● Conclude whether there is profit or loss in a business

1. Calculate for the net income of your business
2. Conclude whether your business is gaining/losing
by presenting an income statement

Guide Questions:
1. How much is the total revenue/sales of your
business?
2. How much is the total expenses?
3. How much is the net income/loss?
4. Is your business gaining or losing?
5. When can you say that your business is gaining or
losing?

Generate an overall L6. Generate the overall report of the Generate an overall report of the business
report on the activity business activity transactions/activity

CS_EP11/12ENTREP-0- L5. Check the accuracy of the reports Student activity

j-23 ● Identify the reports to be prepared for the entire
business operation
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 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

L4. Examine the overall report of the 1. Journal

business 2. Ledger
3. Trial Balance
4. Income Statement
5. Balance Sheet
L3. Carry out the report of the business 6. Cash Flow Statement
transactions ● Translate the business transactions to a journal
entry. Record the transactions in the journal and
L2. Translate the business transactions to ledger
a journal entry ● Carry out the report of the business transactions
1. Prepare the financial reports of the business
L1. Identify the reports to be prepared for a. Trial Balance
the entire business operation b. Income Statement
c. Balance Sheet
d. Cash Flow Statement
● Examine the overall report of the business and Check
the accuracy of the report
● Generate the overall report of the business activity
1. Provide information about the result of the
business operation
2. Analyze the performance of the business
3. Provide recommendations based on the reports
generated
4. Make decisions by employing business strategies
and approaches towards the profitability of the
business

Guide Questions:
1. What problem/s did your business solve?
Page 19 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

2. How did the business perform for a specific period?

3. How did your business generate income? What
were the biggest revenue drivers? What was not
profitable?
4. How would you employ new strategies in the
business to target higher profitability rate?

Ending the course Manifest understanding of Manifest understanding L3: Present the final business plan and in Note: Do an initial review of the business plan output
starting and operating a of starting and class and in the presence of local before doing the presentation.
simple business plan
operating a simple entrepreneurs or practitioners Invite entrepreneurs and practitioners in the locality to
business plan evaluate the plan and for possible future financial and
technical assistance.

Culminating activities
1. Learners present the business plan in class and in the
presence of local entrepreneurs or practitioners

2. In small groups, discuss the topic: Do you think

entrepreneurship is a good career choice? Let the
groups share their outputs in class.

3. Write a reflection about the course and the

experience you went through. Also describe what is
the relevance of the course to you. How did it help
you make decisions related to your career?

Close the course by highlighting the following: Being an

entrepreneur teaches life skills, generates creativity and
problem-solving skills, provides a better understanding
Page 20 of 21
 Performance Examples of Examples of How to Contextualize the MELCs
Content Standard MELCs
Standard Unpacked MELCs at the Point of Instruction
with K to 12
(based on Bloom’s taxonomy)
CG Code
Level 6: Create Level 3: Apply (Applications. Activities. Situations. Context
Level 5: Evaluate Level 2: Understand that will make the MELCs RELEVANT TO and EASIER
The learner…
The learner… Level 4: Analyze Level 1: Remember TO UNDERSTAND BY ALS learners)

of markets and economics, and enhances teamwork,

communication, networking and brings about a never-
say-die attitude. Failing at entrepreneurship is a
learning experience in itself.

Page 21 of 21