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          Quarter     Content Standards     Performance Standards                          Most Essential Learning competencies                         Duration

                        The learner…             The learner…                                          The learner…
                    numbers up to 1000     various forms and          compares values of different denominations of coins and paper bills through
                    including money.       contexts.                  PhP100 using relation symbols.
                                                                      illustrates the properties of addition (commutative, associative, identity) and    Week 6
                                           3. is able to apply        applies each in appropriate and relevant situations.
                                           addition of whole          visualizes, represents, and adds the following numbers with sums up to 1000
                                           numbers up to 1000         without and with regrouping:
                                           including money in         a. 2-digit by 3-digit numbers
                                           mathematical problems      b. 3-digit by 3-digit numbers
                                           and real-life situations.    adds mentally the folllowiig numbers using appropriate strategies:               Week 7
                                                                      a. 1- to 2-digit numbers with sums up to 50                                         to 8
                                                                      b. 3-digit numbers and 1-digit numbers
                                                                      c. three -digit numbers and tens (multiples of 10 up to 90)
                                                                      d. 3-digit numbers and hundreds (multiples of 100 up to 900)
                                                                      solves routine and non-routine problems involving addition of whole numbers        Week 9
                                                                      including money with sums up to 1000 using appropriate problem solving
                                                                      strategies and  tools.
            Q2      demonstrates           is able to apply           visualizes, represents, and subtracts 2- to 3-digit numbers with minuends up to 999   Week 1
                    understanding of       subtraction and            without and with regrouping.
                    subtraction and        multiplication of whole    subtracts mentally the following numbers without regrouping using appropriate      Week 2
                    multiplication of      numbers up to 1000         strategies:
                    whole numbers up to  including money in           a. 1-digit numbers from 1- to 3-digit numbers
                    1000 including         mathematical problems      b. 3-digit numbers by tens and by hundreds
                    money.                 and real-life situations.    solves routine and non-routine problems involving subtraction of whole numbers   Week 3
                                                                      including money with minuends up to 1000 using appropriate problem solving
                                                                      strategies and tools.
                                                                      performs orders of operations involving addition and subtractions of small         Week 4
                                                                      numbers.
                                                                      solves multi-step routine and non-routine problems involving addition and          Week 5
                                                                      subtraction of 2- to 3-digit numbers including money using appropriate problem
                                                                      solving strategies and tools.
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