The Multigrade Budget of Work (MG–BOW) was created to provide teachers in the multigrade schools a concise and

easy-to-use material for the teaching and budgeting of tasks in multigrade classes. It is a matrix of the K to 12 Basic
Education Curriculum competencies, skills, and objectives; topics for specific skills and competencies; and suggested
teaching and assessment strategies arranged in columns for easy reference and notation. The MG-BOW is a response to
the felt need of MG teachers for resources that can serve as their guide not only in teaching and budgeting work for
multigrade classes, but also in honing their creativity in the art of teaching MG classes. The suggested activities
contained in this MG-BOW can be used in preparing multigrade lesson plans in different grade level combinations. There
are various suggestions and recommendations for activities that can be done inside and outside the classroom. As in
previous teaching and learning materials created for multigrade schools, the MG–BOW is divided into combinations of
twoand three-grade level classes: grades 1, 2, and 3; grades 4, 5, and 6; and grades 3 and 4. The topics or lessons for
every grade level combination are carefully arranged to preclude gaps or repetitions. Some competencies are also sub-
tasked as needed. Teachers will find the material very useful because they are written in simple every day English or
Filipino language as the learning area requires. The activities are simple and easy to perform and the suggested materials
are readily available. At the back of the handbook is a list of teaching methods, techniques, and assessment strategies
that multigrade teachers can use to make teaching and learning more engaging, interactive, and meaningful. As a whole,
the handbook is flexible such that any MG teacher can adapt in teaching every lesson. For beginner teachers in the
multigrade, this handbook is a resource guide to help them appropriately plan every lesson for a particular grade
combination. For teachers who are experts in multigrade teaching, they will find their lessons more enriching. It is
assured that the contents of this handbook fit in to the learning needs and abilities of learners.