Page 492 - Most-Essential-Learning-Competencies-Matrix-LATEST-EDITION-FROM-BCD

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Quarter Content Standards Performance Standards Most Essential Learning competencies Duration

The learners demonstrate an The learners are able to… The learner…
understanding of…
merchandising business that will equip prepare an SCI for a merchandising
him/her in the preparation of the SCI for business using the multistep approach
both service and merchandising businesses
the forms of business organization, solve exercises and problems that require prepare an SCE for a single proprietorship Week 4
namely, single proprietorship, partnership, preparation of an SCE for a single
and corporation, and the structure of a SCE proprietorship
of a single proprietorship that will equip
him/her in the preparation of the said
financial report
the components and the structure of a CFS solve exercises and problems that require discuss the components and structures of Week 5
that will equip him/her in the preparation preparation of a CFS a CFS
of the said financial report prepare a CFS
the methods or tools of analysis of solve exercises and problems that require define the measurement levels, namely, Week 6
financial statements to include horizontal computation and interpretation using liquidity, solvency, stability, and to 7
analysis, vertical analysis, and financial horizontal analysis, vertical analysis, and profitability
ratios to test the level of liquidity, various financial ratios perform vertical and horizontal analyses
solvency, profitability, and stability of the of financial statements of a single
business Using the downloaded sample financial proprietorship
statements, he/she performs horizontal compute and interpret financial ratios
and vertical analysis, computes various such as current ratio, working capital,
financial ratios and interprets the level of gross profit ratio, net profit ratio,
liquidity, solvency, stability, and receivable turnover, inventory turnover,
profitability of the business debt-to-equity ratio, and the like

the types of bank accounts, basic share samples of bank account forms identify the types of bank accounts Week 8
transactions, and documents related to and documents in class and discuss their normally maintained by a business to 9
bank deposits and withdrawals uses and importance prepare bank deposit and withdrawal
slips
identify and prepare checks
identify and understand the contents of a
bank statement