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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…
             nd
            2       a bank reconciliation statement, its        solve exercises and problems involving the   describe  the  nature  of  a  bank          Week 1
         Quarter    nature and structure, and reconciling       following:                                   reconciliation statement                      to 2
                    items  and  methods  of preparation          1.  Identification of the proper treatment   analyze the effects of the identified
                                                                     of reconciling  items in the bank       reconciling items
                                                                     reconciliation statement                prepare a bank reconciliation statement
                                                                 2.  preparation of a   bank
                                                                    reconciliation statement
                    the sound principles of taxation, its        accomplish   the   BIR   (Bureau   of       define income and business taxation and     Week 3
                    purpose,  and  preparation  of  forms and    Internal Revenue) forms                     its principles and processes                  to 5
                    payment of taxes                                                                         explain the procedure in the computation
                                                                                                             of gross taxable income and tax due
                                                                                                             explain the principles and purposes of
                                                                                                             taxation

        Grade Level: Grade 11
        Subject: Organization and Management

         Quarter     Content Standards          Performance Standards                          Most Essential Learning Competencies                     Duration


             st
            1       The learners have an   The learners shall be able to…
          Quarter  understanding of…                                           *Explain the meaning, functions, types and theories  of management       Week 1


                    basic concepts and     apply management theories &                                                                                   Week 2
                    theories of            concepts in solving business        Explain the functions, roles and skills of a manager
                    management             cases
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