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          QUARTER       CONTENT STANDARDS          PERFORMANCE STANDARDS                    MOST ESSENTIAL LEARNING COMPETENCIES                     DURATION
                      principles, methods and     procedures in identifying
                      procedures in identifying   suppliers, and in   conducting
                      suppliers, and in           and managing inventory of
                      conducting and managing     supplies and resources.
                      inventory of supplies and
                      resources.
                      The learner demonstrates    The learner prepares,           -  conduct product or service trial run based on the operational      W3-7
                      understanding of            describes, and creates             plan of the business.
                      conceptualizing,            business model to
                      formulating and             operationalize and launch
                      implementing business       trial-run period of the
                      models to operationalize a  business’  product or service.
                      business.
             Q2       The learner demonstrates    The learner conducts            -  sets target market and project sales of product and/or             W7-8
                      understanding of            marketing, benchmarking,           services
                      underlying theories         goal setting, and sales         -  applies sales management based on standard recording and
                      principles, and practices in  projecting; prepare and          reporting procedures.
                      setting a target market     presents results for business
                      and projecting sales.       decisions.
           Q3-Q4      The learner demonstrates    The learner conducts actual     -  performs actual selling of products or services applying the       W1-8
                      understanding of theories   selling of products or             marketing strategies and sales management based on the
                      principles, and practices in  services, applies marketing      marketing plan component of the business plan
                      conducting actual selling   and management strategies,
                      of products or services as   documents the actual
                      contained in the business   activity, prepares and
                      plan.                       presents results for business
                                                  decisions.
           Q3-Q4      The learner demonstrates    The learner prepares,           -  prepares and maintains financial records and reports               W1-8
                      understanding of the        analyzes, interprets and
                      theories principles, and    presents financial reports of
                      practices in simple         the business operations, and
                      bookkeeping                 demonstrate safe-keeping
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