LDM2 MODULE 2 LESSON 2

ACTIVITY 1

1. Fundamental concerns:
A. Internet connection stability
B. Individual learnings ( not parents-made nor siblings-made answers)
C. On time submission of answered modules/worksheets
* These concerns cannot be solved by teachers alone. There is a must needed help
and cooperation from parents and learners to make this modular learning/distant
learning a success.

2. Yes, I/we agree that the congested curriculum is one of the hindering factors of
poor performances of Filipino learners. So many competencies in different subjects
that are so demanding. Where in fact, these competencies are not beneficial or
useful in their future work.

ACTIVITY 2
1. The general purpose of creating MELCs is to simplify and merge the competencies
listed in the CG. Some competencies can be incorporated in 1 learning week making
the lessons more precise and easy to understand.
2. Curriculum review is very timely, now that distant learning is being implemented.
It lessens the competencies by merging related LC’s and dropping less essential
competencies.
3. Essential competencies are the kind of competency that must be taught and
learned by the learners. These competencies can be applied in the daily lives of
learners. While desirable competencies, these are LC’s with less importance.
Meaning, the subject can be understand even without these competencies.
4. In identifying melcs, the following factors were considered:
A. It is aligned with the national and local standards.
B. It connects the content to higher concepts across content areas
C. It is applicable to real-life situations
D. It would be important for students to acquire the competency after he/she
left that particular grade level.
 E. It would not be expected that most students would learn this through their
parents/communities if not taught at school.
5. MELC’s were designed contextually so that learners can easily understand the
lessons.

ACTIVITY 3

BUSINESS MATH ( FIRST K TO 12 LEARNING MELC’S

QUARTER) COMPETENCIES

MERGED/CLUSTERED 1. Perform fundamental Express:

operations on fractions
A. Fractions to decimal
and decimals.
and percent forms.
2. Express fractions to
B. Decimals to fractions
decimals and percent
and percent forms.
forms and vice versa.
C. Percent to fractions and
3. Illustrate how decimals
decimal forms.
and fractions can be
written in terms of
percents.

RETAINED Give real-life situations to Give real-life situations to

illustrate fractions, illustrate fractions,
decimals and percent decimals and percent

Solve problems involving Solve problems involving

fractions, decimals and fractions, decimals and
percent. percent.

Identify the different kinds Identify the different kinds

of proportion and give of proportion and give
examples for each. examples for each.

Solve problems involving Solve problems involving

direct,inverse and direct,inverse and
partitive proportion. partitive proportion.
1. Differentiate Mark-on, 1. Differentiate Mark-on,
Mark Mark

down and Mark-up down and Mark-up

ABM_BM11BS-Ig-1
2. Illustrate how Mark-on,
2. Illustrate how Mark-on,
Mark-down, and Mark-up
 Mark-down, and Mark-up
are obtained
ABM_BM11BS-Ih-2
3. Differentiate mark-up from
margins ABM_BM11BS-Ih-3
4. Describe how gross
margins
is used in sales
ABM_BM11BS-Ih-4
Illustrate how to compute
single trade discounts and
discount series
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1. Differentiate profit from
loss
ABM_BM11BS-Ii-6
2. Illustrate how profit is
obtained and how to avoid
loss in a given transaction
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3. Define break-even;
illustrate how to determine
break-even point
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4. Solve problems involving
buying and selling products
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5. Illustrate how interest is
computed specifically as
applied to mortgage,
amortization, and on
services/utilities and on
deposits and loans
ABM_BM11BS-Ij-10
DROPPED 1. Compare
differentiate ratio
are obtained.
3. Differentiate mark-up from
Margins.
4. Describe how gross
margins
is used in sales.
Compute single trade
discounts and discount
series.
1. Differentiate profit from
loss
2. Illustrate how profit is
obtained and how to avoid
loss in a given transaction .
3. Define break-even;
illustrate how to determine
break-even point.
4. Solve problems involving
buying and selling products.
5. Illustrate how interest is
computed specifically as
applied to mortgage,
amortization, and on
services/utilities and on
deposits and loans.
and N/a
and
 rate.
2. Wrte proportions
illustrating real life
situations.

( dito ko isisingit ung table for acctng and OM)

Org&Mgmt

ORG & MGMT (1ST K TO 12 LEARNING MELC’S

QUARTER COMPETENCIES

MERGED/ CLUSTER explain the functions, roles, and *Explain the meaning,
skills of a manager functions, types and theories of
ABM_AOM11-Ia-b-3 management

explain the various types of Explain the functions, roles and

management theories skills of a manager
ABM_AOM11-Ia-b-2
……………………………………………
explain the functions, roles,
and skills of a manager
*Analyze various
ABM_AOM11-Ia-b-3
forces/elements influencing
………………………………………….. local and international business
environment using PEST and
identify various SWOT strategies
forces/elements of the firm’s
environment ABM_AOM11-Ic- *Differentiate the phases of
d-4 economic development and its
impact to business environment
summarize these forces using
the PEST and SWOT analyses
ABM_AOM11-Ic-d-5

describe the local and

international business
environment of a firm
ABM_AOM11-Ic-d-6

discuss the different phases of

economic development
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………………………………..
………………………………………..
*Discuss the nature and levels
discuss the nature of planning of planning and types of plans
ABM_AOM11-Ie-g10

Retained
. explain the functions, roles, . explain the functions, roles,
and skills of a manager and skills of a manager
 ABM_AOM11-Ia-b-3

explain the role of business in *Analyze the forms and

relation to the economy economic roles of business
ABM_AOM11-Ic-d-7 organizations

. discuss the different phases of *Differentiate the phases of

economic development
ABM_AOM11-Ic-d-8
discuss the nature of planning
ABM_AOM11-Ie-g10
economic development and its
impact to business environment
discuss the nature of planning

. apply appropriate planning *Apply appropriate planning

techniques and tools techniques and tools in decision
ABM_AOM11-Ie-g13 making

Dropped
differentiate the various forms
of business organizations
ABM_AOM11-Ic-d-9

. compare and contrast the

different types of plans
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describe planning at different

levels in the firm ABM_AOM11-
Ie-g12

formulate a decision from

several alternatives
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ACTIVITY 4

Minimal changes were applied in the specialized subjects under ABM strand.

LESSON 2
ACTIVITY 1

1. The importance of unpacking and combining MELCS are thef ollowing:

A. It diversify the lesson by expanding it into sub-topics.
B. Unpacking finds ways to make it more understandable to learners.
C. Combining allows teachers to effectively design instructional materials
without veering away from the standards prescribed by the curriculum.
D. Not all MELCS are needed to be unpacked or combined. Some MELCs are
already brief and precised ( no need to unpack) and some must not be combined
since it needs more emphasis to the learners.

ACTIVITY 2

A. UNPACKING OF 2 MELCS IN BUSINESS MATH

MELCS OBJECTIVES

1. Compute for the net invoice price

Explain the meaning, functions, types and using a single trade discount.
theories of management
2. Compute net invoice price using a
discount series.
3. Compute for a single equivalent
discount rate for a discount series.
4. Compute for the net invoice price
and obtain the net invoice price
using the given rate.

Solve problems involving direct,inverse 1. Solve problems involving direct

and partitive proportion. proportion,
2. Solve problems involving inverse
proportion.
3. Solve problems involving partitive
proportion

(ORGANIZATION & MANAGEMNT UNPACK MELC)

MELCS OBJECTIVES
*Apply appropriate 1. List down the different planning techniques & tools
planning techniques in decision making
and tools in decision 2. select the appropriate planning techniques & tools
making use in decision making
3. use the appropriate planning techniques & tools in
decision making
1. Define the meaning of economic & business organization
*Analyze the forms and
economic roles of 2. recognize the role of business organization in economy
business organizations
3. write role of business in our economy during this pandemic
4. compare & contrast the role of business in economy for the
past year.