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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
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