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Quarter
Content Standards Performance Standards Most Essential Learning Competencies Duration
reportorial
requirements and 4. craft simple “Codes of
documentation, etc.) Ethics” or “Codes of
Right Conduct”
1. classical philosophies 1. identify the classical
2.1 illustrate how these philosophies are reflected
specifically, virtue philosophies and Week 4
ethics (Socrates, Plato, their implication for into business practices
Aristotle, Confucius, business principles
etc.) and practices 2.2 explain how the belief systems influence Week 5
business practices
2. the impact of belief 2. describe various
systems (Buddhism, belief systems, and 2.3 infer how Filipino value system influence Week 6
Islam, Christianity, etc.) their similarities and business practices
differences in relation
3. the Filipino Value to the business
System (Utang na Loob, setting
Filial Piety, Padrino 2.4 generate ways to improve business practices
Suki, Bahala na - 3. describe how the guided by the philosophies, belief system or Week 7
Mañana, Amor Propio, Filipino value system Filipino values
Filipino Family Values) affects the attitudes
of business
constituents
1. the responsibilities and 1. identify 3.1 discuss the responsibilities and accountabilities
accountabilities of responsibilities to the of entrepreneurs to:
entrepreneurs toward business organization a. employees
the employees, he/she belongs to b. government
government, creditors, 2. explain the different c. creditors Week 1
suppliers, consumers, models and d. suppliers
general public, and frameworks of social e. consumers
th
4 Quarter other stakeholders; responsibility f. general public
major ethical issues in g. other stakeholders