ABM 12

First Semester

st
21 Century Literature
from the
Philippines
and the World

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Module
1
GEOGRAPHIC, LINGUISTIC AND ETHNIC
DIMENSIONS OF PHILIPPINE LITERARY
HISTORY FROM PRE-COLONIAL TO THE
CONTEMPORARY
❖ INTRODUCTION
This module was designed to help you understand 21 st Century Literature
from the Philippines and the World. The scope and the language used recognizes
the diverse vocabulary level of students.
• Identify geographic, linguistic, and ethnic dimensions of Philippine literary history
from pre-colonial to contemporary and representative texts from the regions.
• Write a close analysis and critical interpretation of literary texts.
• Show a sense of adaptability of the Philippine Literary History.
.
Activity 1 1. Literary Timeline
Directions: Try to complete the literary TIMELINE below. Choose your answers from the given choices
written.

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PRE-SPANISH LITERATURE (1566 – 1871)

• Folk tales - stories about life, adventure, love, horror, and humor. An example
of this is THE MOON AND THE SUN.
• Epics-long narrative poems highlighting a series of heroic achievements or
events.
• Folk Songs- manifested the artistic feelings and innate appreciation of the
Filipinos for love and beauty. Examples are Kundiman, Kumintang o
Tagumpay, Dalit o Imno, Oyayi o Hele, Diana, Soliranin,Talindaw,Leron-Leron
Sinta, Pamulinawen, Dandansoy, Sarong Banggi, and Atin Cu Pung Sing-sing.
Spanish Influences on Philippine Literature
The first Filipino alphabet, called ALIBATA, was replaced by the Roman
alphabet.Christian Doctrine was the basis of religious practices and European traditions were
assimilated in our songs, corridos, and moro-moros.
• Recreational Plays
These are recreational plays performed by Filipinos during the Spanish times
in which the purpose is to propagate the Catholic Faith in an entertaining way.
Almost all of them were in a poetic form such Cenaculo, Panunuluyan,
Salubong and Zarzuela.

PERIOD OF ENLIGHTENMENT (1872- 1898)

In the 19th Century, Filipino intellectuals educated in Europe called
Ilustrados began to write about the hitch of colonization.

The Propaganda Movement (1872-1896) –

This movement was spearheaded mostly by the intellectual middle-class like
Jose Rizal, Marcelo del Pilar; Graciano Lopez Jaena, Antonio Luna, Mariano
Ponce, Jose Ma. Panganiban, and Pedro Paterno.

• Rizal’s writings were: Noli Me Tangere, Mi Ultimo Adios, Sobre La Indolencia

Delos Filipinos and Filipinas Dentro De Cien Aňos.
• Del Pilar’s writings: Pagibig sa Tinubuang Lupa (Love of Country), Kaingat
Kayo (Be Careful), and Dasalan at Tocsohan (Prayers and Jokes).
• Jaena’s writings: Ang Fray Botod, La Hija Del Fraile (The Child of the Friar),
and Everything Is Hambug (Everything is mere show), Sa Mga
Pilipino...1891), and Talumpating Pagunita Kay Kolumbus (An Oration to
Commemorate Columbus).

THE AMERICAN REGIME (1898-1941)

Languages used in writing were Spanish Tagalog, and regional dialects.
But writers in Tagalog, continued in their lamentations on the conditions of the
country in their attempt to arouse love for one’s native tongue. Writers in
English imitated the themes and methods of the Americans.

THE JAPANESE PERIOD (1941-1945)

The common themes in this period were nationalism, love of country, love,
life in the barrios, faith, religion, and the arts. Two types of poems emerged
during this period:

• Haiku, free verse made up of 17 syllables divided into three lines and

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• Tanaga – like the Haiku, is short, but it had measure and rhyme.

PHILIPPINE LITERATURE IN ENGLISH (1941-1945)

• Because of the strict prohibitions imposed by the Japanese, Philippine
literature in English experienced a dark period and very few literary outputs
were created.

PERIOD OF ACTIVISM (1970-1972)

• Ponciano Pineda said that youth activism in 1970-72 was due to domestic and
worldwide causes. The ills of society caused the youth to seek reforms. Bloody
demonstrations and sidewalk also found their way in literary themes.

PERIOD OF THE NEW SOCIETY (1972- 1980)

• The New Society started on September 21, 1972. The Carlos Palanca Awards
continued to honor deserving writers in both English and Filipino. Poems dealt
with patience, regard for native culture, customs, and the beauties of nature
and surroundings. Newspapers take on new forms.

PERIOD OF THE THIRD REPUBLIC (1981-1985)

• After ten years of military rule, Martial Rule was lifted on January 2, 1981. The
Philippines became a new nation, and this, former President Marcos called
“The New Republic of the Philippines.”

POST-EDSA 1 REVOLUTION (1986-1995)

• Once more, the Filipino people regained their independence, which they lost
twenty years ago. In four days from February 21-25, 1986, the so-called People
Power (Lakas ng Bayan) prevailed. In the short span of the existence of the real
Republic of the Philippines, several changes already became evident.

21st CENTURY PERIOD

New trends have been used and introduced to meet the needs and tastes of
the new generation. 21st Century learners are demanded to be ICT inclined to
compete with the style and format of writing as well. New codes or lingos add
flavor to literary tastes of the new generation.

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Activity 1.
Given below is a sample of a Filipino Folktale in the Pre-Spanish Period.
Answer the questions that follow.

THE SUN AND THE MOON

(Tingguian folk tale)

In the olden days, like the moon, the sun had also star children which were
yellowish in color, very bright and very hot. The star children of the moon, however,
were reddish and cool. That moon was scared that his stars would wither and die if
they play with the star children of the sun. The moon suggested to the sun that they
kill their children who were crowding the heavens with their number. When the sun
had killed her children, the moon merely hid behind the clouds. In the evening,
when the clouds faded, the moon stars appeared. angered the sun so he gave chase
to the moon. Thus, when he overtakes the moon, we have the so-called eclipse.
Every morning, the sun kills the moon stars that he catches. Until now, this chase
continues and because the moon still continues…

1.What was the concern of the moon regarding his stars?

2.Why did the moon anger the sun?
3.What particular phenomenon is described?
4.Is there moral in the story?
5. As a grade 11 Filipino learner, in what way can you show sense of
adaptability to the diverse Philippines literary history? State your answer
in a 3 -5 paragraph essay.

2-Identifying Representative Texts from the Regions

Filipino people are so diverse that they have produced varied texts combining the
mighty roar of the North and the fiery temperament of the South.

A TASTE OF PHILIPPINE POETRY

• A Moment of Silence
Gabu depicts a coastline in Ilocos that is constantly experiencing the
battering restlessness of the sea. The water that comes back to the shore
seems furious and ruthless with its daylong bashing, which havocs the
wasteland.

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A Taste of Tagalog Essay

More popularly known now as the CALABARZON referring to the
provinces of Cavite, Laguna, Batangas, Rizal, and Quezon, Region IV-A is
home to Tagalog- speaking people in the Philippines. among them are Rizal
of Laguna, Mabini of Batangas, and Aguinaldo of Cavite.

A Taste of Creative Nonfiction

The island of Visayas is one of the major geographical divisions in the
Philippines, the other two being Luzon and Mindanao. It is divided into
Western, Central, and Eastern Visayas. The Visayas region is comprised of
several islands circling the Visayan Sea.
ASSESSMENT
Choose the letter of the best answer. Write the chosen letter on a
separate sheet of paper.
1.Chant (Bulong) was used in witchcraft or enchantment especially in remote places in the
Visayas.
A. Japanese Period B. Rebirth of Freedom
C. Pre-Spanish Period D. Period of Enlightenment
2.Lagaylay was used in a special occasion for the Pilareños of Sorsogon during May time to
get together.
A. Spanish Period B. New Society Period
C. Pre-Spanish Period D. Period of Republic
3. PAG-IBIG SA TINUBUANG LUPA was translated from the Spanish AMOR PATRIA of Rizal,
published on August 20, 1882, in Diariong Tagalog.
A. Spanish Period B. American Period
C. Pre-Spanish Period D. Period of Enlightenment
4. Tagalog Zarzuela, Cenaculo and the Embayoka of the Muslims were presented in the rebuilt
Metropolitan Theater, the Folk Arts Theater and the Cultural Center of the Philippines.
A. New Society Period B. American Period
C. 21st Century Period D. Period of 3rd Republic
5. Haiku, is short poem with a measure and rhyme consisting of 17 syllables which had
favorable diminishing effect on Tagalog literature.
A. New Society Period B. American Period
C. 21st Century Period D. Period of 3rd Republic
6. English as medium of instruction was introduced in the schools as intellectual language of
education in this period.
A. New Society Period B. American Period
C. 21st Century Period D. Period of 3rd Republic
7. This is the period that the youth became vocal with their sentiments and demanded
change in the government.
A. Spanish Period B. Period of Activism
C. Pre-Spanish Period D. Period of 3rd Republic
8.Filipinos during this period were hooked in reading magazines and comics.
A. New Society Period B. American Period
C. Period of 3rd Republic D. 21st Century Period
9. “Ang Bayan ko” was a song popularized in this period.
A. Period of 3rd Republic B. New Society Period
st
C. 21 Century Period D. post-EDSA 1 Period
10.This period is notable in the reawakening of the Filipino spirit when the 3 priests Gomez,
Burgos and Zamora were guillotined without sufficient evidence of guilt.
A. post-EDSA 1 B. Period of 3rd Republic

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C. Period of Enlightenment D. Period of Activism

11.This is a fact about Philippine regional literature.
A. It mirrors the deeply ingrained Filipino values, culture and tradition even when
keeping up with the changing times.
B. It reflects the conservatism of indigenous folks who have maintained a backward
expression style.
C. It embraces only the written compilation of literary works in various styles and genres.
D. It depicts the influences of various colonizers that occupied the country for more than
three centuries.
12.An element in poetry that refers to the image or picture created in the minds of readers
that helps give light to the main idea is .
A. form B. imagery C. rhythm D. sound pattern
13. The reason why many Filipino authors, writers, or poets are encouraged to use the
mother tongue as the medium of expression in their craft.
A. Readers fail to comprehend a piece not written in either English or Tagalog.
B. Our people’s culture and tradition are upheld through this despite effects of
colonization or even modernity.
C. The expression of thoughts, feelings, and ideas of a writer are emphasized in the
personalized codes that they use.
D. The continuous flow of feelings and insights are inhibited when a foreign language is
used instead.
14. The development of literature in the Philippines __.
A. is given life only in the oral tradition of the country.
B. could reflect the richness of our country’s resources.
C. may be attributed to both local and foreign influences.
D. grew and prospered alongside the country’s history.

Module
2
CONVENTIONAL AND 21ST CENTURY
LITERARY GENRES
INTRODUCTION
After going through this module, you are expected to:
• differentiate the 21st century literary genres, and the one’s from t
original genres;
• enumerate the elements, structures and traditions of each genre;
• appreciate the unique features of each genre.

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ACTIVITY 2
Look for the conventional literary genres in the puzzle below and, on
a separate sheet of paper, answer the questions that follow.

W F H I O M B O Z I
A E C D R A M A A O
P T S U P B W P F L
U O T H U N D I I K
L I E S W R F Y C F
K F L T Q T W T T I
G X P M R A S K I C
H N W N L Y E V O T
D J R V A E R B N I
X Y J C U I U Y E O
N O N F I C T I O N
Questions:
1. What are the conventional literary genres have you found in thepuzzle?
2. What are their unique features?

st
➢ 21 Century Literature
21st Century Literature refers to new literary work created within the
decade. It is written by contemporary authors which may deal with current
themes/ issues and reflects a technological culture. It often breaks traditional
writing rules.
st
➢ 21 Century Reader
A 21st Century Reader grew up using technology as a primary
learning tool. He is capable of navigating and interpreting digital formats
and media messages; possesses literacy skills technological abilities
such as keyboard- ing, internet navigation, technological speak,
communication, interpreting coded language and deciphering graphics.

5 MAJOR LITERARY GENRES.

• POETRY- imaginative awareness of experience expressed through meaning,
sound and rhythmic language choices to evoke an emotional response. Has
meter and rhyme. An authentic expression that is nearly impossible to define.
• DRAMA- is a composition in prose or verse presenting in dialogue or
pantomime a story involving conflict more contrast of character, especially on
intended to be acted on a stage: a play. It may be any situation or series of
events having vivid, emotional, conflicting or striking interest.
• FICTION- created from the imagination, not presented as fact, though it
may be based on a true story or situation. Includes the novel, short story
and novella.
• NON-FICTION- based on facts and the author’s opinion about a subject.
The purpose is to inform and persuade. Biographies, articles from

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textbooks magazines and newspapers are examples.

➢ 21st Century Literature Genres

ILLUSTRATED NOVEL
• Story through text and illustrated images
• 50% of the narrative is presented without words
• The reader must interpret the images to comprehend the story completely.
Textual portions are presented in traditional form.
• Some illustrated novels may contain no text at all.
• Examples include The Invention of Hugo Cabret by Brian Selznick
and The Arrival by Shaun Tan.

DIGI-FICTION
• Triple Media Literature
• Combines three media: book, movie/video and internet website to get the
full story, students must engage in navigation, reading, and viewing in all
three forms.
• Patrick Carman’s Skeleton Creek and Anthony Zuiker’s Level

GRAPHIC NOVEL
• Narrative in comic book formats
• Narrative work in which the story is conveyed to the reader using a comic form.
• The term is employed in broadly manner, encompassing non-fiction works
and thematically linked short stories as well as fictional stories across a
number of genres.
• Archie Comics by John Goldwater and illustrator, Bob Montana, is a good
example.

MANGA
• Japanese word for comics
• It is used in the English-speaking world as a generic term for all comic
books and graphic novels originally published in Japan.
• Considered as an artistic and storytelling style.
• Ameri-manga- sometimes used to refer to comics created by American
artists in manga style.
• Shonen- Boy’s Manga (Naruto, Bleach, One Piece)
• Shojo- Girl’s Manga (Sailormoon)
• Seinen- Men’s Manga (Akira)
• Josei- Women’s Manga (Loveless, Paradise Kiss)
• Kodomo- Children’s Manga (Doraemon, Hello Kitty)

DOODLE FICTION
• Literary presentation where the author incorporates doodle writing, drawings
and handwritten graphics in place of the traditional font.
• Drawing enhances the story, often adding humorous elements
• Examples include The Diary of a Wimpy Kid by Jeff Kinney and
Timmy Failure by Stephan Pastis.

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TEXT-TALK NOVELS
• Blogs, email and IM format narratives
• Stories told almost entirely in dialogue simulating social network
exchanges.

CHICK LIT or CHICK LITERATURE

• Is genre fiction which addresses issues of modern womanhood, often
humorous and lightheartedly.
• Chick Lit typically features a female protagonist whose femininity
is heavily thermalizing in the plot.
• Scarlet Bailey’s The night before Christmas and Miranda
Dickinson’s It started with a Kiss are examples of this

FLASH FICTION
• Is a style of fictional literature of extreme brevity
• There is no widely accepted definition of the length and category. It could
range from word to a thousand.

SIX-WORD FLASH FICTION

• Ernest Hemingway: For sale: baby socks, never worn.
• Margaret Atwood: Longed for him. Got him, Shit.

CREATIVE NON-FICTION
• Also known as literary non-fiction or narrative non-fiction
• A genre of writing that uses literary styles and techniques to create factually
accurate narratives.
• Contrasts with other non-fiction, such as technical writing or journalism,
which is also rooted in accurate fact, but is not primarily written in service
to its craft.
• As a genre, creative non-fiction is still relatively young and is only
beginning to be scrutinized with the same critical analysis given to fiction
and poetry.

SCIENCE FICTION
• Is a genre of speculative fiction dealing with imaginative concepts such
• as futuristic science and technology, space travel, time travel, faster than
• light travel, a parallel universe and extra-terrestrial life.

BLOG
• A weblog, a website containing short articles called posts that are changed
regularly.
• Some blogs are written by one person containing his or her own opinions,
interests and experiences, while others are written by different people.

HYPER POETRY
• Digital poetry that uses links and hypertext mark-up
• It can either involved set words, phrases, lines, etc. that are presented in
variable order but sit on the page much as traditional poetry does, or it can

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contain parts of the poem that move and transform.

Activity 1
Write a 5-10sentence paragraph describing the characteristics of
Tristan Café that qualifies it as a 21st century literary piece. Use the
paragraph writing rubric as your guide.

Source: https://twitter.com/reivylc/status/1170266247012831233

Criteria 4 3 2 1 Points
Content At least three At least two At least two Only one
characteristics characteristic characteristic characteristic
of the genre s of the genre s of the is written
are listed and are listed and genre are
explained explained listed but not
explained
Organization Details are in Details are in Some details All details are
logical order logical order are not in not in logical
and interesting yet less logical order order
interesting
Mechanics and No errors in One to two Three to five Six or more
Grammar punctuation, errors in errors in errors in
capitalization, punctuation, punctuation, punctuation,
and spelling capitalization, capitalization capitalization
and spelling , and spelling , and spelling
errors errors errors

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ASSESSMENT
Choose the letter of the best answer.
1. A story told using a combination of text and illustrations or without text at
all.
a. Digi-Fiction b. Doodle Fiction c. Illustrated Novel d. creative Non-
Fiction
2. A site of collected posts or articles written by one or more people and
updated regularly.
a. Blog b. Flash Fiction c. Hyper Poetry d. Digi-Fiction
3. Brief stories told in a thousand words or less.
a. Blog b. Flash Fiction c. Hyper Poetry d. Digi-Fiction
4.Tales are written and presented using dialogues in social media
applications.
a. Chick Lit b. Digi-Fiction c. Hyper Poetry d. Text-Talk
Novel
5. A factual story is written using literary devices and techniques.
a. Digi-Fiction b. Doodle Fiction c. Illustrated Novel d. Creative
Non-Fiction
6. Drawings enhance stories in this form where illustrations and handwritten
graphics are incorporated.
a. Digi-Fiction b. Doodle Fiction c. Illustrated Novel d. Creative
Non-Fiction
7. The genre of speculative fiction dealing with concepts of time, travel,
parallel universe, extra-terrestrial life, and futuristic technology.
a. Digi-Fiction b. Doodle Fiction c. Science Fiction d. Creative
Non-Fiction
8. It is a collection of stories presented in comic book formats.
a. Digi-Fiction b. Doodle Fiction c. Illustrated Novel d. Graphic
Novel
9. Literature that uses hypertext mark-up (HTM) to connect to other parts of
the piece.
a. Blog b. Flash Fiction c. Hyper Poetry d. Digi-Fiction
10. In English-speaking countries, these are stories with illustrations
published in Japan.
a. Manga b. Digi-Fiction c. Graphic Novel d. Illustrated
Novel
11. A 700-word story like Angels and Blueberries by Tara Campbell is a
one-shot fiction that falls under this literary genre.
a. Blog b. Flash Fiction c. Hyper Poetry d. Digi-Fiction
12. Christopher Ford’s Stickman Odyssey, which tells the story through text
and handwritten graphics, is an example of this literary genre.
a. Digi-Fiction b. Doodle Fiction c. Illustrated Novel d. Creative
Non-Fiction
13. Before it was adapted into an anime, Yoshiro Togashi’s Hunter x Hunter
is a comic book series from Japan that falls under this literary genre.
a. Manga b. Digi-Fiction c. Graphic Novel d. Illustrated
Novel
14. Batman: The Dark Knight by Frank Miller is a popular example of this
literary genre where the story is written in comic book format.
a. Manga b. Digi-Fiction c. Graphic Novel d. Illustrated
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Novel
15. Sophie Kinsella’s Confessions of a Shopaholic, which revolves
around a woman’s shopping addiction and her journey to overcoming it, is an
example of this literary genre.
a. Chick Lit b. Digi-Fiction c. Hyper Poetry d. Text-Talk Novel

Mod ule
3
THE CONTEXT AND MEANING OF TEXTS
INTRODUCTION
This module helps you specifically develop a skill to discuss how the
different literary social and socio-cultural contexts enhance the text’s
meaning and enrich the reader’s understanding.
After going through this module, you are expected to:
• Identify words, ideas, structure, and purpose of the text;
• explore the different social and socio-cultural contexts to enhance and
enrich the understanding of the text; and
• appreciate the importance of understanding the literary context and its
meaning to one’s own life experiences.
Context means the notion of weaving together, the circumstances
that form the setting of events, statements, or ideas so that it’s message or
meaning can be fully understood and assessed.

Types of Contexts
• The writer's context is about the writer's life, values, assumptions, gender,
race, sexual orientation, and the political and economic issues related to
the author.
• Reader's context is about the reader's previous reading experience, values,
assumptions, and political and economic issues.
• The text's context is about its publishing history. It is part of the larger
text such as newspapers, history, and events, translated into it.
• Social and socio-cultural context of a text feature the society in which the
characters live and in which the author's text was produce.

What goes on with a poem.?

The structure of the poem refers to words that are put together or arranged
as such that they make sense.

Imagery is creating a picture in the reader’s mind by using words that appeal

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to the senses. There are types of Imagery that are used in this module. (Menoy
2016))
• Visual imagery is produced using words that appeal to the sense of sight.
• Auditory Imagery is produced using words that appeal to the sense of
hearing.
• Kinesthetic imagery is produced using words that appeal to the actions
and movement.
• Literary Techniques are methods the author or writer of a literary piece
used to convey what they want to impart to the reader, such as flashbacks
where the events have taken place before the present time. The narration
is following.

Below is a poem written by Danton Remoto, a Filipino author. Read and try
to discover what this poem wants to convey. Then, answer the essential
questions that follow.
Padre Faura Witnessed the Execution of Rizal
A poem by Danton Remoto
I stand on the roof
of the Ateneo Municipal, shivering
on this December morning.
Months ago, Pepe came to me
in the observatory.
I thought we would talk
about the stars
that do not collide in the sky:
Instead, he asked me about purgatory
(His cheeks were still ruddy)
from the sudden sun
After the bitter winter
In Europe
And on this day,
with the years beginning to turn,
Salt stings my eyes.
I see Pepe, A blur
Between the soldiers
with their Mausers raised
and the early morning’s Star:
still shimmering
if millions of miles away
The star itself
Is already dead
Essential Questions:
1. Who are the characters in the poem? Write a piece of short informationabout each
character.

2.Who speaks in the poem? Extract a sentence from the poem to prove youranswer.

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3. Discuss the form and structure of the poem

4. What was the situation when Padre Faura stood in the balcony of
Ateneo deManila?

5. What was the situation of our country based on the poem? Prove youranswer by
extracting a line from the poem.

6.To whom is the poem addressed? Explain your answer.

7. How do you feel while reading the poem, that Padre Faura witnessed
the execution of his former student?

8. What was the feeling displayed by the author in the poem?

9.What was the message that Danton Remoto wanted to convey in this
poem?

ASSESSMENT
Read each statement.
1. The persona in the poem “Padre Faura Witness the Execution of Rizal”
was ______.
a. Danton Remoto b. Dr. Jose Rizal c. Padre Faura d. You
2. The mood of the poem was .
a. Mournful b. delightful c. Joyful d. Mysterious
3. The speaker was shivering while standing in the roof because
a. He was dizzy. b. It was cold. c. It was December d. It was high.
4. In stanza 2 & 3 the persona recalled what transpired between him and

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Pepe. This literary device is called .

a. Prophecy b. Symbolic c. Flashbacking d. Foreshadowing
5. Pepe came from Europe where winter was bitter. His face became ruddy
because .
a. He was exposed to humiliation
b. He was exhausted.
c. He was not accustomed to the weather
d. He was exposed to sudden sun.
6. The characteristics of the star were used to compare with Jose Rizal was
shimmering because .
a. he was well-known
b. he was about to die
c. he studied astronomy
d. his teacher was in the observatory
7. Months before Pepe’s execution, he visited Padre Faura. Pepe talked
about purgatory instead of colliding with star maybe because.
a. Padre Faura was sick
b. Pepe was terminally ill
c. Pepe knew he would be executed
d. Pepe did not believe in the afterlife
8. Padre Faura witnessed the execution of Rizal from the Azotea of Ateneo
because __________ .
a. There was no building in between Bagumbayan.
b. The old Ateneo de Manila was in Intramuros.
c. The Observatory was part of Ateneo
d. He was invited to witness Rizal’s execution.
9. The author in the poem below expressed her willingness to do some
impossible tasks stated below. What makes the tasks impossible to do?
I will
Count the
multitude of
stars
The leaves in all
the branches
The flock of birds
perched in the loft
The blades of
grass in the
meadow and the
cogon flowers
in the air.

a. The tasks were impossible to do because birds are flying high.

b. The tasks were impossible to do because the birds are perched on a loft.
c. The tasks were impossible to do because quantifiers are needed.
d. The tasks were impossible to do because nouns there are uncountable.
10. In this stanza, the author used auditory imagery which appeals to the sense of
hearing. Among the sounds, which could not be heard clearly.
I will listen to the sound
Of the breeze

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To the rustling of leaves,

To the chirping of birds
To the buzzing of the bees
To the flapping of butterfly’s wings

a. Rustling b. Buzzing c. Flapping d. Chirping

Mo4dule
CREATIVE REPRESENTATION OF A
LITERARY TEXT
INTRODUCTION
This module was designed to facilitate you in creating an artistic representation
of literary text by applying multimedia skills.
Multimedia Formats for the creative
interpretation of various genres of literary texts.
Blog or a “weblog” is a website containing informational
articles about a person’s own opinions, interests and
experiences. These are usually changed regularly (DepEd
2013, 9).

Mind mapping is a graphical technique to visualize

connections of ideas and pieces of information. This tool
structures information to better analyze, comprehend, synthesize, recall and generate
new ideas. You can use Microsoft Word or online mind mapping tools in creating a mind
map (Pasuello 2017).

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• Mobile phone text tula is a traditional Filipino poem. A

particular example of this poem is a tanaga that consists of 4
lines with 7 syllables each with the same rhyme at the end of
each line. (DepEd 2013, 8).

• Slideshow presentation is
created with the use of Microsoft
PowerPoint. It contains a series of
pictures or pages of information (slides) arranged
in sequence and often displayed on a large screen
using a video projector.

• Tag
cloud is a visual, stylized
arrangement of words or tags within
textual content such as websites,
articles, speeches, and databases
(Techopedia 2020)

• Video is an electronic device used to

record, copy, playback, broadcast, and
display moving visual media (Lexicon
202

ACTIVITY 1
1. Read the poem, “Apo on the Wall” by Bj Patino.
2. Create a collage of photos using PowerPoint depicting the experiences of
people during Martial Law. Write a brief description of your work.
Apo On the Wall
by Bj Patino
There’s this man’s photo on the wall of my father’s office at home, you
know, where father brings his work, where he doesn’t look strange
Still wearing his green uniformAnd colored breastplates, were
To prove that he works hard, he also brought a photo of his boss Whom
he calls Apo, so Apo could
You know, hang around on the wall behind him and look over his
shoulders to make sure he’s snappy and all.
Father snapped at me once, caught me Sneaking around his office at
home Looking at the stuff on his wall- handguns, Plaques, a sword,
medals a rifle-
Told me that was no place for a boy Only men when he didn’t really Have
to tell me because, you know,
That photo of Apo on the wall was already Looking at me around,
His eyes followed me like he was That scary Jesus in the hallway,
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saying
I know what you’re doing.

ASSESSMENT
Choose the letter of the correct answer.
Which of the following is NOT a multimedia format that a learner
can use to interpret literary texts?
a. Blog b. slogan c. text Tula d. tag cloud
2. Which Filipino poem consists of four lines with seven syllables each with
the same rhyme at the end of each line?
a. Ode b. haiku c. tanaga d. corrido
3. It is an electronic medium for recording, copying, replaying,
broadcasting, and displaying of moving visual media.
a. Video b. tag cloud c. mind mapping d. PPT presentation
4. Which Microsoft Office application can a learner use to create a
slideshow presentation?
a. Word b. Excel c. Paint d. PowerPoint
5. Which of the statements is TRUE?
a. All multimedia formats are hard to use.
b. Multimedia uses animation and audio only.
c. Learners can only make use of one multimedia format.
d. Studying literature becomes more exciting due to multimedia supports.
6. It is a graphical way to represent ideas and concepts.
a. Tags b. video c. mind mapping d. mobile phone
7. If a learner wishes to interpret the essay, “Where is the Patis?” of
C. Guerrero-Nakpil by expressing his insights in order to elicit t h e
opinions of other people, may create a.
a. Blog b. video c. text tula d. mind mapping
8. This refers to a visual, stylized method that represents the occurrence
of words within a textual content of a website.
a. Video b. tag cloud c. music video d. slideshow presentation
9. Multimedia is a computer-controlled integration of many forms of
media EXCEPT.
a. Text b. video c. audio d. equipment
10. It is a website that contains short articles called posts that are updated
regularly.
a. Blog b. tags c. slides d. message
11. It is a wireless handheld device that allows the users to make and
receive calls and send text messages, among other features.
a. Laptop b. computer c. cellphone d. digital camera
12. Which is used to create a movie from still images?
a. Editing b. messaging c. animation d. multimedia
13. Slideshow presentation is a series often
displayed on a large screen using a projector.
a. Tags b. words c. texts d. slides
14. This refers to a short traditional verse
a. text tula b. haiku c. sonnet d. blogging
15. Which does NOT belong to the group?
a. Blog b. mind mapping c. PPT presentation d. Storyboard

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ASSIGNMENT
1. Read the poem, “Apo on the Wall” by Bj Patino.
2. Create a collage of photos using PowerPoint depicting the experiences of
people during Martial Law. Write a brief description of your work.

Apo On the Wall

by Bj Patino
There’s this man’s photo on the wall of
my father’s office at home, you know,
where father brings his work, where he
doesn’t look strange
Still wearing his green uniform
And colored breastplates, where
To prove that he works hard, he also
brought a photo of his boss Whom he
calls Apo, so Apo could
You know, hang around on the wall
behind him and look over his
shoulders to make sure he’s snappy
and all.
Father snapped at me once, caught
me Sneaking around his office at
home Looking at the stuff on his wall-
handguns, Plaques, a sword, medals a
rifle-
Told me that was no place for a boy
Only men when he didn’t really Have
to tell me because, you know,
That photo of Apo on the wall was
already Looking at me around,
His eyes followed me like he was
That scary Jesus in the hallway, saying
I know what you’re doing.

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Module
5
INTERPRETING LITERARY TEXTS
INTRODUCTION
We are fond of sharing humorous experiences in life with our family
members and friends. We might not be aware that we are already sharing
stories called anecdotes.
• An anecdote is a short entertaining or interesting story about a real incident
or person (Nagpal 2016).
• Anecdotes tell about a variety of stories and tales since they can be about
any topic under the sun. It is a short story about a real person or event
which usually intends to make the listeners laugh or ponder over a topic
(Your Dictionary 2020).

Example, if a group of learners talk about their favorite pets, and one
learner shares a story about how his dog cuddles every time he comes
home from school, then that learner has just imparted an anecdote. Let's
look at how John Jack Wigley made use of anecdotes in his memoir “Home
of the Ashfall”.

Purposes of Anecdotes:
• To Bring Cheer
Stories pop up anywhere and these are just sometimes making people laugh
to brighten their mood. Here is an example of an anecdote meant to look back
on happy memories:
At the dinner, a Grade 11 learner shared his story on his first day at school
when he got lost and attended the wrong class.

• To Reminisce
In most anecdotes, people are talking about their experiences in the past.
They try to look back on moments in their lives and share the joy of that
time with others. Here is an example of an anecdote with a hint of
reminiscence:
A mother tells her children a story about her life in the provincewhen she
was teenager.

• To Caution
Sometimes, just giving rules for individuals is not effective. Sharing with
them frightening stories of dangers can be helpful for them to realize the
possible consequences of their actions. Here is an example of a cautionary
anecdote:
• Before beginning a lecture on not following traffic rules, a father tells his son

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about an incident of collision that caused many lives due to ignoring traffic
signs.
• To Persuade or Inspire
Sometimes, people share stories of how they surpassed their struggles
in life. These, most of the time, give encouragement to others who have
been in similar situations. The message usually conveys successes in life
as a fruit of hard work. Here is an example of an inspirational anecdote:
• Before beginning a remedial class, the teacher tells the students how a boy
who used to struggle in reading managed to be a proficient reader

Activity 1
1. Read the short story entitled “Salbabida Story”
or you can watch it on YouTube Video link
(http://www.youtube.com/watch?v=xYNv32ZqwmQ)

Salbabida Story

Efren: Ako ay si Efren Peñaflorida at sila Keszat, KB, ako ay naniniwalang lahat ng tao ay
pwedeng maging salbabida kase angtaong sumalba sakin, yung taong tumulong sakin ay
si KB.
KB: Dahil sa Cavite City maraming mga bata na sasadlak sa mga gang.Marami silang
nabibiktima at kinakatandaan na nila yun sonaging posisyon ko na tulungan yung mga
bata, nagkakaroon ng mga problema sa pag-aaral. Doon ko nakilala si Efren at Nakita ko
na malaki ang binubunong problema dahil ayaw na nya mag- aral.
Efren: Kasi dati binubully ako sa school, ang pumasok sa isip ko ay gumanti. Siya yung
tutulong sa kin na makipagresbakan. Ang akalako nun ano eh makikipagbugbugan kami
eh, sapakan pero sabi nya ibang paraan yung gagawin nya. Tinuruan ako ni KB na kung
paano maging salbabida rin sa iba, marami na sa kin tumatawag na kuya Efren, isa na nga
dun si Kesz.
Kesz: Nakatira po ako sa isang dumpsite sa Cavite City po. Bale po
Ang ginagawa ko ay nangangalahig po ako ng basura po at namalimos din po ako pera sa
palengke po.
Efren: Actually, dilang ako nakatagpo,kasama ko nun si KB, kaming dalawa. Nakita naming si
Kesz na natutulog sa harapan ng convenience store. Nagkaroon ako ng compassion, si KB na
tulungan si Kesz. Kasi ano eh, sinisipa-sipa siya nung mga dumadaan, tapos puro sugat pa
yung ulo nya tapos wala syang damit. Ilan taon ka nun Kesz?
Kesz: Four... Four years old po mga ganun po.
EP: Si KB yung nagbigay ng ano, nagbigay ng unang tulong sa kanya.
Efren: Ang process nung Kariton Klasrum ano,dinadala naming yung
Kariton dun sa community tapos sa tulong din ng mga grupo nila Kesz, kasi si Keszmeron na
siyang sariling grupo eh. Actually, nag volunteer siya samin, when he was six years old,
bata pa siya nun.
KB: Sabi nya nga nun,"Magaling naman po ako magwash ng hands
Tsaka magbrush ng teeth”. Sabi ko Efren bakit di natin kunin tong Hygiene Demonstrator
highly effective brushing of the teeth kasi nakakarelate yung mga children kasi kilala nila si
Kesz kasi hewas one of them.
EP: Ahh nung una kaming nagtulak ng kariton,talagang ano,Maraming negative reactions
yung mga narereceive namin. Talagang minumura kami sa kalye, tapos pinagtatawanan
kami. Binabato kami, so hindi maganda yung pagtanggap sa amin.
KB: Hindi dapat kinakahiya ang isang bagay na tama.

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Efren: Sabi nga ni KB ah,pagnagtutulak kayo ng kariton wag kayong

Yuyuko ahhh kasi kung kinakahiya nyo yan baka mabangga kayo pag nakayuko kayo. Tapos
nung pumasok itong CNN Hero. Turn around talaga yung reaction, maraming nasiyahan,
maraming nag- approve.
Sabi naman sa min ni KB nun "Oh yan na ah kilala na yung mga ginagawa nyo sikat na kayo,
maraming kumikilala sa inyo nawag naman kayong magtutulak ng kariton na nakataas ang
noo. Just continue kung ano yung ginagawa mong mabuti".
KB: Pagtulong hindi naman costly eh,lalo na pag simpleng pag-angat
Lang kailangan ng mga tao. May mga bagay na pwede kang itulong sa kanila na di ka naman
kailangang umastong malaki. If there is a need, you have to do something. So, whenever you
see them, kumilos na.
Efren: So, eight years old nagsolo na si Kesz. Meron na siyang sariling organization.
Kesz: Ang ginagawa po namin ay nagtuturo kami sa mga batapo na nasa mahihirap na
communities po.
Efren: Kahit bata sila, meron silang magagawa, kasi ganun din
Yung pinaramdam sa min ni KB nun na do not let anyone lookdown on you because you
are young.

1. Pick out some lines (at least three) wherein the speakers look back
at some of their experiences like the example below:

“Kasi dati, nabubully ako sa school. Ang pumasok lang sa isip ko nun, gumanti. Siya (KB) yung
tutulong sa ‘kin na makipagresbakan, and akala ko nun ano e, ‘makikipagbugbugan’ kami e,
sapakan. Tinuruan ako ni KB kung paano maging Salbabida rin sa iba.”

2. After writing down some of the lines about their memories, compose your own interpretation
of what you think the video is about. Write a text Tula asa tribute to the people in the video and
acknowledge their share in society by helping other people.

Activity 2.
Answer the following questions based on the video clip watched.
1. In the first part of the video, we are introduced to Efren Peña Florida, 2009
CNN Hero of the Year. To whom does he compare his friend and mentor, KB
Manalaysay?
2. What does he mean by this comparison?
3. . What was Efren’s problem when KB met him? How was the latter able to
help him?
4. How has KB’s simple act of kindness affected Efren? How was it able to
affect not only Efren but many other kids like Kesz, for example?
5. What do you think is the message of the video? What lesson does it
want to share to the viewers?

❖ ASSESSMENT
Choose the letter of the correct answer.
1. The author’s purpose of using anecdotes in his memoir “Home of the
Ashfall” is to.
a. bring cheer b. reminisce c. caution d. persuade
2. Most of the writers use an anecdote to_
a. tell a story
b. deal with differences of opinions
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c. share helpful tips on making a living

d. impart a lesson in an entertaining way
3. What does someone talk about when he/she shares an anecdote?
a. Opinions B. personal experiences
c.plans and dreams in life d. biography of other people
16. It is a brief, serious, amusing and interesting story.
a. Tale b. fable c. legend d. anecdote
17. “My mother talks about her epic experience at the department store while
buying a dress to wear for the party” is an example of ________________
anecdote.
a. Cautionary b. motivational c. inspirational d. reminiscence
18. What J. J. Wigley talks about in the “Home of the Ashfall”?
a. eruption of Mt. Pinatubo
b. new found independence in Manila
c. story of “Hihintayin Kita sa Langit”
d. his journey to becoming management trainee
19. When someone talks about his/her past and shares the joy of his/her
experience, he/she intends to .
a. Inspire b. caution c. reminisce d. bring cheer
20. An anecdote is a story with a point which means that
a. it reveals an issue b. it is easy to understand
c.it reveals truth about life d.it intends to provoke laughter
21. Which of the following statements about anecdote is TRUE?
a. Anecdote is an unusual story.
b. It presents complicated story plot.
c. It deals with particular topic to talk about.
d. Like other genres, it is interpreted in many ways.
22. What anecdote shares frightening stories of danger that can be avoided
by following regulations?
a. Motivation b. cautionary c. reminiscence d. entertainment
23. “I never knew there was a volcano in the Zambales mountain range.
Nobody among my Kapampangan friends did.” What do these
statements suggest?
a. The speaker is clueless.
b. The author is indifferent.
c. The speaker is very busy at work.
d. He is not mindful of his surroundings.
24. When someone shares his story to lighten people’s mood, he intends to
a. Inspire b. enlighten c. reminisce d. bring cheer
25. Where is J. J. Wigley’s hometown?
a. Tarlac b. Bataan c. Zambales d. Pampanga
26. What point of view did the author use in the “Home of the Ashfall”?
a. first person b. omniscient c. third person d. second person
27. Which paragraph does J.J. Wigley express his strong conviction that
Kapampangans can survive and once again alleviate their lives after the
calamity?
a. 1 b.2 c. 4 d.5

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\ Module
6
ELEMENTS OF A SHORT STORY
INTRODUCTION
This module aims to engage you in appreciation and critical study of
21st Century Literature World, in various dimensions, genres, elements,
structures, contexts, and traditions. through various literary encounters.

In this module, you will learn about the six basic elements of a short
story. You will be reading a short story entitled “Sinigang” by Marie Aubrey
J. Villaceran, a professor at the Department of English and Comparative
Literature in the University of the Philippines, Diliman. In the story, Liza
narrates how she deals with the issue of her father, having an affair with
another woman, and how it emotionally separates her from him. Read and
learn more about the story and find out how the basic elements are used.

SINIGANG
Marie Aubrey J. Villaceran

“So, what happened?”

She had finally decided to ask the question. I
had been wondering how long my Tita Loleng could
contain her curiosity.
I continued to pick out tomatoes for the Sinigang
we were to have for dinner. I wasn’t usually the one who
assisted my aunt with the cooking. She preferred my younger sister, Meg, for
I knew far less in this area—not having the aptitude, or the interest, I guess—
for remembering recipes. That didn’t matter today, though. This time, Tita
Loleng wanted more than just an extra pair of hands in the kitchen.
“Nothing much,” I answered offhandedly. “We did what people
usually do during funerals.” I reminded myself to tread carefully with her.
Though I did not really feel like talking, I could not tell her off for she took
offense rather easily.
I put the tomatoes in the small palanggana, careful not to bruise
their delicate skin, and carried them to the sink.
“Did you meet…her?” Tita Loleng asked.
There came to me a memory of sitting in one of the smaller narra
sofas in the living room in Bulacan. I faced a smooth white coffin whose
corners bore gold- plated figures of cherubs framed by elaborate swirls
resembling thick, curling vines. Two golden candelabras, each supporting
three rows of high-wattage electric candles, flanked the coffin and seared
the white kalachuchi in the funeral wreaths, causing the flowers to release
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more of their heady scent before they wilted prematurely. Through an open
doorway, I could see into the next room where a few unfamiliar faces held
murmured conversations above their coffee cups.
“Are you Liza?” A woman beside me suddenly asked.
I was surprised, for I had not heard anyone approaching. Most of the
mourners preferred to stay out on the veranda for fear that the heat from
the lights might also cause them to wither.
I looked up slowly: long, slim feet with mauve-painted toenails that
peeked through the opening of a pair of scruffy-looking slippers; smooth
legs unmarred by swollen veins or scars—so unlike the spider-veined legs
of my mom—encased in a black, pencil-cut skirt; a white blouse with its
sleeves too long for the wearer, causing the extra fabric to bunch around
the cuffs; a slim neck whose skin sagged just a little bit; and a pale face
that seemed like it had not experienced sleep in days. The woman looked
to me like she was in her forties—the same age as my mother.
“Yes,” I had answered that woman—the same answer I now gave to Tita
Loleng.
I gently spilled out all the tomatoes into the sink and turned on the
tap. The water, like agua bendita, cleansed each tomato of the grime from
its origins.
“What did she tell you?” Tita Loleng asked.
“Nothing much. She told me who she was.” “What did she look like.
“She’s pretty, I guess.”
She was. She had Indian blood with her: sharp nose and deep-set
eyes, thickly bordered by long lashes. Just like Mom, she still maintained a
slim figure though she already had children. The woman, upon seeing my
curious stare, had explained, “I am Sylvia.”
All my muscles tensed upon hearing her name. It took all my self-
control to outwardly remain calm and simply raise an eyebrow.
My reaction caused a range of emotion to cross the woman’s face
before it finally crumbled and gave way to tears. Suddenly, she grabbed
my hand from where it had been resting on the arm of the sofa. Her own
hands were damp and sticky with sweat. She knelt in front of me—a sinner
confessing before a priest so he could wash away the dirt from her past.
“But I was not a priest. I looked down at her and my face remained
impassive.
Everyone makes mistakes, Liza.” Her eyes begged for understanding.
It was a line straight out of a Filipino soap opera. I had a feeling that the
whole situation was a scene from a very bad melodrama I was watching.
I looked around to see if anyone had witnessed the spectacle
unfolding in this living room, but it was as if an invisible director had banned
all but the actors from the set. Except for us, not a soul could be seen.
I wanted Sylvia to free my hand so I nodded and pretended to
understand. Apparently convinced, she let go and, to my shock, suddenly
hugged me tight. My nose wrinkled as the pungent mix of heavy perfume and
sweat assailed me. I wanted to scream at her to let go but I did not move
away.
“Hmm, I think they’re washed enough na.” Tita Loleng said. Turning off
the tap, I placed the tomatoes inside the basin once more. Then, as an
afterthought, I told my Tita, “I don’t think she is as pretty as
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Mom, though.”
Tita Loleng nodded understandingly. She gestured for me to place
the basin on the table where she already had the knives and chopping
board ready.
“Where was your dad when she was talking to you?”
“Oh, he was sleeping in one of the bedrooms. Mom did not want to wake
him up because they told her he had not slept for two nights straight.”
Tita Loleng snorted. “Haay, your mother talaga,” she said, shaking her
head.
I had to smile at that before continuing. “When he saw me, Sylvia had
already been called away to entertain some of the visitors.”
“Was he surprised to see you?” Tita knew that I had not wanted to go
to the funeral. Actually, she was one of the few people who respected, and
understood, my decision.
“No.” I sliced each of the tomatoes in quarters. The blade of the knife
clacked fiercely against the hard wood of the chopping board. “He
requested Mom to make me go there.” We both knew that I could never
have refused my mother once she insisted that I attend. I had even gone
out and gotten drunk with some friends the night before we were to leave
just so I could have an excuse not to go, but my mom was inflexible. She
had ordered my two sisters to wake me up.
Tita Loleng gave me a sympathetic look. “No choice then, huh?” She
was forever baffled at the way my mother could be such a martyr when it
came to my father and such a tyrant to her children.
Clack! Clack! The knife hacked violently against the board.” Nope.”
When my dad had come out of the room, I remembered sensing it
immediately—the same way an animal instinctively perceives when it is in
danger. I had been looking at the face of my dead half-brother, searching for
any resemblance between us. Chemotherapy had sunk his cheeks and had
made his hair fall out, but even in this condition, I could see how handsome he
must have been before his treatment. His framed photograph atop the glass
covering of the coffin confirmed this. Lem took after my father so much that
Dad could never even hope to deny that he was his son. I, on the other
hand, had taken after my mother.
I knew my father was staring at me but I refused look at him. He
approached and stood next to me. I remained silent.
“I am glad you came,” he said.
I gave him a non-committal nod, not even glancing his way. Tita
Loleng interrupted my thoughts with another one of her questions.
“Did you cry? “I shook my head vehemently as I answered, “No.” I took the
sliced tomatoes, surprised to find not even a splinter of wood with them, as
well as the onions Tita Loleng had chopped and put them in a pot. “What
next?” I asked her.
“The salt.” Then she went and added a heaping tablespoonful of salt to
the pot. “Is that all?” “Uh-huh. Your Mom and I prefer it a bit saltier, but your
dad likes it this way.” Then she gestured towards the pot, closing and
opening her fist like a baby flexing its fingers.
I started crushing the onions, tomatoes, and salt together with my
hand.“He was an acolyte in church,” my father had said then, finally
splintering the silence I had adamantly maintained. “Father Mario said that
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we shouldn’t feel sad because Lem is assured of going to a better place

because he was such a good child.” Good, I thought, unlike me whom he
always called “Sinverguenza”, the shameless daughter.
He met my gaze. I waited but he would not—could not— answer me.
He looked away.
My mask of indifference slipped. It felt like a giant hand was rubbing
salt into me, squeezing and mashing, unsatisfied until all of me had been
crushed.
“Stop it na, Liza!” Tita Loleng exclaimed. “Any more of that mashing
and you will be putting bits of your own flesh and bone in there,” my aunt
warned. She went to the refrigerator and took out plastic bags containing
vegetables. She placed them in the sink. “All of these will be needed for the
sinigang,” she said. “Prepare them while you’re softening the meat.” Then
she took off her apron, “You go and finish off here. I will just go to my room
and stretch my back out a bit.” With a tender pat on my head, she walked
out of the kitchen.
I breathed a sigh of relief. The questions had stopped, for now.
I poured the hugas bigas into the mass of crushed onions and
tomatoes and added the chunks of beef into the concoction before covering
the pot and placing it on the stove. I turned on the flame. The sinigang
needed to simmer for close to an hour to tenderize the meat.
In the meantime, I started preparing all the other ingredients that will be
added to the pot later on. Taking all the plastic bags, I unloaded their contents
into the sink then washed and drained each vegetable thoroughly before
putting them beside my chopping board.
I reached for the bunch of kangkong and began breaking off choice
sections to be included in the stew. When I was a child, before Tita Loleng
had chosen to stay with us, my mom used to do the cooking and she would
have Meg and I sit beside her while she readied the meals. I remembered
that whenever it came to any dish involving kangkong, I would always insist
on preparing it because I loved the crisp popping sound the vegetable
made whenever I broke off a stem. It was on one such occasion, I was in
second year high school by then but still insistent on kangkong preparation,
when Mom had divulged the truth about the boy who kept calling Dad on
the phone every day at home. Meg had also been there, breaking off string
beans into two-inch sections. Neither of us had reacted much then, but
between us, I knew I was more affected by what Mom had said because
right until then, I had always been Daddy’s girl. When the kangkong was
done, I threw away the tough, unwanted parts and reached for the labanos. I
used a
peeler to strip away the skin—revealing the white, slightly grainy flesh—
and then sliced each root diagonally. Next came the sigarilyas, and finally,
the string beans
.Once, I asked Tita Loleng how she knew what type of vegetable to put
into sinigang and she said, “Well, one never really knows which will taste good
until one has tried it. I mean, some people cook sinigang with guavas, some
with kamias. It is a dish whose recipe would depend mostly on the taste of those
who will do the eating.”
I got a fork and went to the stove where the meat was simmering. I
prodded the chunks to test whether they were tender enough—and they
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were. After pouring in some more of the rice washing, I cleared the table
and waited for the stew to boil.
A few minutes later, the sound of rapidly popping bubbles declared that
it was now time to add the powdered tamarind mix. I poured in the whole
packet and stirred. Then I took the vegetables and added
them, a fistful at a time, to the pot. As I did so, I
remembered the flower petals each of my two sisters and
I had thrown, fistful by fistful, into the freshly dug grave as
Lem’s casket was being lowered into it.
My dad was crying beside me and I recalled
thinking, would he be the same if I was the one who
had died? I glanced up at him and was surprised to
find that he was looking at me. His hand, heavy with
sadness, fell on my shoulder. “I’m sorry,” he had told me.
I let the stew boil for a few more minutes before turning off the fire.
The sinigang would be served later during dinner. I pictured myself
seated in my usual place beside my father who is at the head of the table.
He would tell Mom about his day and then he would ask each of us about
our own. I would answer, not in the animated way I would have done when
I was still young and his pet, but politely and without any rancor.
Then, he would complement me on the way I had cooked his favorite
dish and I would give him a smile that would never quite show, not even in
my eyes.

Activity 1
Study the following questions carefully and write your answers on a
separate sheet of paper.
1. Where did the story happen?Who were the characters in the story?
2. What do you think led to the emotional separation of Liza from her father?
3. What was the most interesting part of the story?
4. What was the story about?
5. Who narrated the story?

BASIC ELEMENTS OF A SHORT STORY

• Character– A character in a short story is a person, in some stories an
animal, who takes part in the action of the story or other literary work.
The protagonist is considered as the main character or most important ofall the
characters.
The antagonist is the character that challenges the main character. It has no concern for
the well-being of the main character.
• Setting– The place (locale) and time (period) when the story happens is
called the setting. The setting may be based on real place and real time or
it may also be based on the author’s imagination.
• Plot– A plot is the actual story. It is what the story is all about.
Exposition –This is the beginning of the story. This is where the author introduces the
characters, identifies where the story is happening, and establishes the main conflict.
Rising action–This event occurs as you begin to move throughout the story. This is
where conflicts start to build.
Climax– It is the most exciting part of a short story.

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Falling Action– This point occurs after the climax as the problems in the story start to
work themselves out.
Resolution– This is the solution to the problem in a story.
Conflict– Every story needs to have a problem and this problem is called
conflict. These four types of conflict are:
✓ man versus man;
✓ man versus nature;
✓ man versus himself;
✓ man versus society.
Theme- This is the central idea in a short story and a general truth. This is considered
as the author’s message to the readers.
Point of View – This is the way the story is told or narrated. The following are the typesof
point of view in a short story:
First Person – the narrator participates in and tells the story using the pronoun ‘I’.
Limited Third Person – the narrator is not in the story and narrates using
the pronouns ‘she’ or ‘he’.
Omniscient Third Person – the narrator is not in the story and tells the story using the
pronouns ‘she’ or ‘he’.

Summary
The elements of a short story are the characters, setting, plot, conflict,
theme, and point of view. The plot structure is composed of the following:
exposition, rising action, climax, falling action and resolution.
Directions: Identify the six (6) elements from the short story Sinigang.
1. Setting :
2. Characters :

3. Plot :

4. Conflict :

5. Theme :

6. Point of View : _

ASSESSMENT
Choose the letter of the correct answer.
1. Who is the writer of the short story “Sinigang”?
a. Marie Aubrey Villaceran c. Edith L. Tiempo
b. NVM Gonzales d. Manuel E. Arguilla
2. Where is the setting of the story?
a. farm c. cemetery
b. house d. garden
3. Who is the main character in the story?
a. Sylvia c. Lem
b. Liza d. Tita Loleng
4. What point of view was used by the author in telling the story?
a. Third Person c. First Person
b. Omniscient Third Person d. Limited Third Person

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 ABM 11
First Semester

5. Whose favorite dish is the “Sinigang”?

a. Liza c. Liza’s mother
b. Tita Loleng d. Liza’s father
6. What type of conflict was shown in the story?
a. man versus man c. man versus himself
b, man versus nature d. man versus society
7. What element refers to the events in the story?
a. Setting c. Plot
b. Theme d. Conflict
8. What is known as the essence of fiction?
a. Setting c. Conflict
b. theme d. Climax
9. What do you call the series of events when things begin to happen
in the story?
a. Rising Action c. Exposition
b. Theme d. Climax
10. What element is presented at the final part of the story?
a. Resolution c. Exposition
b. Theme d. Climax
11. What element is considered the high point in the story?
a. Setting c. Exposition
b. Theme d. Climax
12. What element creates the tone and presents the characters and other
important facts to introduce the story?
a. Setting c. Exposition
b. Theme d. Climax
13. What element includes the locale and period in a story?
a. Setting c. Exposition
b. Theme d. Climax
14. Based on the text, what does the word “Sinverguenza” mean?
a. a person who is shameless c. a person who is calm
b. a person who is sinful d. a person who is reckless
15. What type of character contends with the main character?
a. opposition c. antagonist
b. protagonist d. instigator

❖ ASSIGNMENT
Identify the plot and point of view of the story, Footnote to Youth by
Jose Garcia Villa.

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 ABM 11
First Semester

Module
7
DIVERSITY OF PHILIPPINE
LITERATURE
Ilokano Literature
OBJECTIVE
At the end of the period, the students should be able to:
• take a glimpse of the diverse culture of the different Philippine regions intertwined
with their literature, starting with Ilokano Literature
• situate text in the context of the region and the nation and
• characterize Ilocano literature and its distinctive features.

INTRODUCTION
Ilocano literature or Iloko literature pertains to the literary works of writers of the Ilocanos regardless
of the language used. Famous folksongs are “Manang Biday”, “Pamulinawen”,
and “Naraniag a Bulan”, Ilocano folk songs are filled with dynamism, happiness, and optimism. the
Ilocano literature is also famous for its rich tank of fiction stories.
Ilocano Forms of Literature
• dallot- improvised musical exchange between a man and a woman. It is also
performed during wedding and baptismal festivities.
• badeng- are courtship songs. Example is Pamulinawen.
• burburtia- the Ilokano riddle
• pagsasao- the Ilokano proverb

PAMULINAWEN

Example of proverb:
Say koli pakalmoay liket, say ngiras pakalmoay irap which means:
Industry is the sibling of prosperity, Lazyness is the sibling of starvation
The best Ilocano literature is the epic “Biag ni Lam-ang”Pedro Bukaneg, 17th century poet is
a luminary that preserved this epic. Pedro Bukaneg (March 1592 – c. 1630) was a Filipino
poet. He is considered the "Father of Ilocano literature." Blind since birth, he is the believed
to have authored of parts of the Ilocano epic Biag ni Lam-ang (Life of Lam-ang).

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 ABM 11
First Semester

Father Garriz and Father Mejia were among other writers who wrote the Passion, (Christs
passion and death)
Early short story writers had practically no literary background in their attempts. The
growth of the short story was not apparent until Bannawag resumed publication in 1947.
Most of the Ilokano literature dealt with themes of war; guerrilla activities, Japanese
atrocities, murder, pillage and death.
Today, The Ilocano literary tradition continues to thrive GUMIL Filipinas is the Ilokano
Writers Association of the Philippines that serves to empower writers producing works in the
Ilocano language. To this day Ilocano Songs are performed in various occasions. Here are
three songs;

ASSESSMENT
Write the term or person being referred to. Write the answer on the blank spaces.
_______________1. The Father of Ilocano Literature.
_______________2. Improvised musical exchange between a man and a woman.
_______________3. This is the Ilocano version of a riddle or bugtong .
_______________4. The Ilokano version of Proverb.
_______________5. The association that empowers Ilocano writers.

Enumeration:
1. Give some of the themes of Ilocano Literature
a.
b.
c.
d.
e.

2. Famous Ilocano folk songs that are still sung until now.
a.
b.
c.

ASSIGNMENT
Find the English version of each Ilocano Song featured above. Use print and online
references. Or ask a native Ilocano to do the translation for you.

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 ABM 11
First Semester

Module
8
DIVERSITY OF PHILIPPINE
LITERATURE
Bicolano Literature

INTRODUCTION
BIKOL IS THE LANGUAGE of almost 5 million people in the provinces
of Albay, Camarines Norte, Camarines Sur, Catanduanes, Masbate and Sorsogon
that constitute the Bikol Region. Each province unrivalled in its own form of literature
Bikolano Literature
The Bikolanos people have a writing tradition with roots in its ancient
folkways. Still extant are charm verses and narratives with mythical content, and
bound with early historical fragments.

Spanish Period
Colonization stifled native writing, however,after about two centuries later did the
people begin to write poems and plays adapted from Biblical stories. These dramatic
tropes were street presentations during May festivals, Christmas, Easter and Lent. In
1890, the first Bikol newspaper An Parabareta (the Newsman) was published by
Mariano Perfecto, who also established the first printing press. Imprenta de Nuestra
Señora de Peñafrancia.
In the midst of numerous devotionals and religious poems, there appeared
two protest plays — “An Pagguiao kan mga pastores can pagcamondag ni Jesus
duman sa portal sa belen” (The awakening of the shepherds of Jesus birth) by
Mariano Perfecto and “Comedia na dapit sa Dios o magna cahayagan can
pagcamondag ni Jesus” (A play about God or matters concerning the birth of Jesus).
The first play says that the people accepted the faith but not the Spaniards;
the second tries to localize the character Mary, humanize Herodes and make the
coronation of Mary an occasion of revelry through two comic characters.
Corridos or metrical romances became the main reading fare for many
years. Translation from Spanish to Bikol were eagerly awaited that writer switched to
translating for the money it brought them. In time, Bikol corridos were written. The
most popular was Mag-amang Pobre (The Poor Father and Son).

The American Period.

-Comedy writers were Juan Avarez Guerra. Juan Miraflor and Sabas Armenta.
-Drama flourished during the American Era. the Commonwealth Period were years of
poetic and dramatic productivity. The zarzuela - Asisclo Jimenez’s Pagkamoot sa
Banuang Tinoboan (Love for the Native Land) demonstrated that national change can
be affected through armed revolt. Jimenez wrote 25 other zarzuelas in varying themes,
mostly social criticism. Crowds would attend the presentations.

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 ABM 11
First Semester

Mid-thirties, shorter plays became the fashion. The new themes were poor vs. rich,
laziness vs. hard work and Rizal and nationalism. Outstanding was Anti Cristo by
Justino Nuyda who wrote of the inevitable conflict between individual morality and
material comfort. This play is still presented today in schools in the region.
The rawitdawit or narrative poem was a vehicle of social and political criticism. Personal
poems were most plentiful. The period also produced about twenty translations of Jose
Rizal‘s Mi Ultimo Adios to Bikol. Four poets and their works stand out:
Manuel Fuentebellas ‘An Pana, The Arrow
ClementeAlejandria’s Pagaroanggoyong (Perseverance),
Eustaquio Dino’s Balosbalos Sana (Retribution) and Mariano Goyena’s
Hare…Dali (No…Don’t).
Great sensitivity and exquisite images are marks of these poems,
reaching up to lyricism.
Post -War Period
This was unproductive. It was the Cathedral Players of the Ateneo de Naga that sparked
the cultural scene. The students led by Rev. James Reuter, SJ translated English plays
into Bikol and delighted the Naga folks with Sunday presentations at the plaza kiosk. In
the rural towns they played in church patios and plazas. It was the people’s interest in the
folk story, Ibalon, that inspired two musicals the Handyong written and presented by
Orfelina Tuy and Fe Ico, and Ibalon Opereta written by Jose Calleja Reyes.

Contemporary Period
It began with Francisco Penones, Jr. with his poem An Opon sa Ibalon: Kan
mahale an Maskara (The Boar in Ibalon When Unmasked). He said it is the boar that
brought hunger and poverty to the land.
For this poem, Penones received a CCP award. Merlinda C. Bobis in a
masterly poetic drama titled Daragang Magayon (Beautiful Maiden) overturns the
passive maiden in the legend and makes her decisive to do her part in changing
society. In her poems, Bobis subtly presents an idealism associated with remembering
one’s childhood, each of them a strong and evocative protrait only thoughtful, sensitive
poet can create. For this, she merited a Palanca award. Carlos O. Aureus weaves
together theology and philosophy to present Bikol values and a panorama of Bikol
scenes.
In ten well-written stories, a novel and a play, he wins the coveted Palanca,
CCP, Free Press and Graphic literary awards. The young literary fictionists, Marco
Lopez, Alvin Yaban, Ulysses P. Aureus and Lorenzo D. Paran III are searches for self,
identity and nation.
The seasoned writers include Luis Cabalquinto, Gode Calleja and Rudy
Alano. The young writers are Home Life magazine winners Angelica Gonzales,
Honesto Pesimo, Jazmin Llana, Victor Velasco, Nino Manaog, Xavier Olin and Cynthia
Buiza.
Emelina G. Regis has a Palanca Award for her environmental play Dalawang
Mukha ng Kagubatan (Two Faces of the Forest). Barbara Barquez Ricafrente writes
poems and paints with rage. She is the first novel awardee of the U.P. Creative Writing
Center.
. Maria Lilia F. Realubit is the recipient of the national award “Alagad ni Balagtas”
by the Unyon ng Mga Manunulat sa Pilipinas and is a National Book Awardee (1987)
for her book “Philippine Drama: Twelve Plays in Six Regional Languages”. She wrote
the first book on Bikol history and literature: “Bikols of the Philippines.” She teaches
English and Comparative Literature at the University of the Philippines.
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 ABM 11
First Semester

Selection in Focus:
Bicolano narratives are also Impressive. Myths and legends depict the culture of the
Bicolano people.

Daragang Magayon
(The Legend of Mt. Mayon)

It has it that a beautiful maiden, Magayon,

lived in a place called Ibalon. She was the
daughter of Makusog, the chief of the tribe.
Magayon was so beautiful that men from all
over visited Ibalon just to get a glimpse of
her beauty. One of those suitors was
Pagtuga, a warrior and the chief of Iraga. In
an attempt to win her heart, Pagtuga brought
Magayon many precious gifts like gold and
jewels, but Magayon was not impressed by
Pagtuga’s gestures. Her heart belonged to
someone else.
As a young maiden, Magayon
enjoyed bathing in the Yawa river. One day,
she slipped on the rocks and fell in. Not knowing how to swim, she shouted for help.
At that moment, a warrior named Pangaronon was passing by, heard her screams for
help and saved her from drowning. This was the start of their relationship which grew
into love and eventually led to Pangaronon asking Chief Makusog for his daughter’s
hand in marriage.
Wanting nothing but happiness for his daughter, Makusog approved of the
union. When news of the wedding reached Pagtuga, he kidnapped Chief Makusog
and told Magayon that he would kill him if she didn’t agree to marry him instead. To
save her father, Magayon agreed to marry Pagtuga.
On the day of the wedding, Pangaronon showed up to fight for Magayon and
take her away from Pagtuga. A battle between the two men took place and
Pangaronon fatally struck Pagtuga. Finally, Pangaronon and Magayon could be
together but just as they were about to embrace, a poisoned arrow struck Magayon.
Then, as Pangaronon was kneeling over his dying Magayon, one of Pagtuga's soldiers
stabbed him. To honor their bond, Chief Makusog decided to bury his daughter and
her true love together.
s the years passed, people noticed that the land where Magayon and
Pangaronon were buried started to rise higher and higher. The mountain that grew
from the burial grounds of the star-crossed lovers is now known as the Mayon Volcano.
Today, people still believe in the legend of the Mayon Volcano. When it is rumbling
and on the verge of erupting, it is said that Magayon is being bothered by Pagtuga.
When it is calm, Pangaronon is embracing Magayon. And when clouds meet at the
top of the volcano, that is when Pangaronon is kissing Magayon.

36
 ABM 11
First Semester

❖ ASSESSMENT
A. Match Column A with Column B. Write the
answer before the number.
Column B
Column A A. Asisclo Jimenez
___1. The first Bicolano newspaper. B. Merlinda C. Bobis
___2.First Printing Press C. Mag Amang Pobre
___3. the main reading literature of the people for D. rawitdawit
many year
E. Corridos
___4. Most popular Corrido or Metical Romance
F. Myths and Legends
___5. Period of poetic and dramatic productivity
___6. The zarzuela writer who wrote 25 plays of G. American Period
various themes. H. Ermilina G. Regis
___7. A narrative poem used as a vehicle of social I. An Parabareta
and political criticism. J. Imprenta de Senora de
___8. She won the Palanca award in her poetic Penafrancia
drama (new version) of Daragang Magayon. K. Ang Zarzuela
___9. She wrote the environmental play 2 mukha
ng kagubatan.
___10. Narratives that vividly depicts the culture of the Bicolanos.

B. Analysis of the Story

1.Who are the characters of the story?
2.Which of the them have worth emulating characters?
3.Hoe would you describe the ending of this story?

ASSIGNMENT
Bring one mythical origin of other natural attractions in the Phili

Module
9
DIVERSITY OF PHILIPPINE LITERATURE
Cebuano Literature

INTRODUCTION
A region dubbed as the queen of the South. With a quarter of the city’s entire population
37
 ABM 11
First Semester

speaking the Cebuano language. Cebuano literature has proliferated across Cebu,
Bohol, Siquijor, and Negros Oriental.

Cebuano Literature
The oral roots of Cebuano literature may be traced back to several poetic forms.

Poetry and Drama (Flourished in the 18th and 19th Centuries)

• “balak’- which included the balaybay or metaphor.
• ‘tigmo”- riddles
• panultihon – proverbs
• balitaw- a poetic debate that required the participants (man and woman) to improvise
and sing their lines.
• Sonnet- Soneto sa Pagdayeg can Santa Maria Gihapon Virgen published by Tomas
de San Geronimo.
• Doce Pares sa Pransiya and Sa Pagmando ni Hari Arturo were Corridos that
survived up to this day.
• Linambay- the Cebuano Moro-Moro also become popular during this time.

Narratives

Legends about Maria Cacao, Lapu-Lapu and Datu Manggal were prominent.
The Juan Pusong trickster tales and other folk tales like Haring Gangis ug Haring
Leon were funny and lesson filled.
During the American Period, Vicente Y. Sotto earned
the title Father of Cebuano Literature. He wrote the first short
story in Cebuano lit. entitled “Maming”. (1901) and run a
newspaper called “Ang Suga”. He also pioneered the
Sugilambong, (Cebuano Novel and “Elena” the first Cebuano
play. Cebuano stories developed from didactic to the escapist
works of romance and adventures.
Pre-War Cebuano poetry were abundant that included
“Hikalimtan”? (1906) and “Pag Usara” (1922) by Vicente
Ranudo.
Cebunao dramatists Claude L Evangeliob an Allan
Jayme Rabaya brought their talents in scriptwriting, both for Radio and TV thus
drama became famous in schools, local and national broadcast.
Cebuano writers re invented their literature and produced “sonanoy”, a sonnet
form invented by Fernando Buyser. Diosdado Alesna were credited for inventing
“siniloy” -made up of one or two Amphibrach lines.
Different associations and literary groups had made Cebuano Literature strong.

Selections for Analysis:

Read these stories on http//www.seasite.niu.edu /Tagalog/ Cebu%20 culture/cebu-
folklore_ fs. utml and http//www.cebu, gov.ph/about-cebu / culture- and- lifestyle.
The First Visayan Man and Woman

❖ ASSESSMENT
A. Choose only the best answer ad write it before the number.
1. The region known as “The Queen of the South”

38
 ABM 11
First Semester

a. Cebu b. Bicol c. Aklan

2. This is the Cebuano version of moro-moro.
a. balak b. tigmo c. linambay
3. This is the Cebuano bugtong or riddles.
a. linambay b. panultihon c.balitaw
4.The father of Cebuano literature.
a.Pedro Bukaneg b. Asisclo Jimenez c. Vicente Y. Sotto
5. The first short story in Cebuano.
a. Maria Cacao b. Lapu-Lapu c.Maming
6. This is what they call the Cebuano novel.
a. hikalimtan b. sugilambong c. linambay
7. The first Cebuano newspaper run by Vicente Y. Sotto.
a. Ang Suga b. Ang Sugo c. Ang Sugat
8. The first Cebuano play.
a. Elena b. Maria c. Petra
9. A sonnet form invented by Fernando Buyser
a. sonanoy b. siniloy c. sugilambong
10.He invented siniloy,made up of two Amphibrach lines.
a. Claude L. Evangelio b. Fernando Buyser c.Diosdado Alesna

❖ ASSIGNMENT
Read the selection for analysis.
Read these stories on http//www.seasite.niu.edu /Tagalog/ Cebu%20 culture/cebu-
folklore_ fs. utml and http//www.cebu,gov.ph/about-cebu / culture- and- lifestyle.
1.How would you compare the two stories? In what ways are they similar or
different?
2.How would you describe the relationships between humans and the supernatural?
How do human characters interact with divine beings?
3.What do the stories say about the beliefs and values of the Cebuano speaking
people?

39
Physical Science

40
 Module
1 1

EXPLORING THE FORMATION OF

ELEMENTS DURING STELLAR
FORMATION AND EVOLUTION
INTRODUCTION
When the Universe came into existence ~14 billion years ago, the only elements
were hydrogen, helium, and traces of lithium, beryllium, and boron. The heavier
elements did not yet exist. Heavy elements are produced by nucleosynthesis - the
fusion of nuclei deep within the cores of stars. At some point in time, the first stars were
formed, and within their cores the fusion process created heavier and heavier elements;
the most massive stars produced nuclei as heavy as iron. When the stars used up their
nuclear fuel, they started to evolve.

Activity 1
Read each question carefully. Choose the letter of the best answer.
1. Which of the following asserts that stars are formed when a dense region of
molecular cloud collapse?
a. Big Bang Theory c. Creation Theory
b. Evolution Theory d. Star Formation Theory
2. Which refers to the fragments of clouds that contract and form a stellar core?
a. Protostar b. Red giant c. Supernova d. White dwarf
3. What will be formed when a protostar attains its gravitational equilibrium?
a. Main sequence star c. Supernova
b. Red Giant d. White dwarf
4. Where do hydrogen and helium fuse in a main sequence star?
a. Core b. Crust c. Inner core d. Mantle
5. Helium will be converted into what after its fusion with two more helium atoms?
a. Argon b. Carbon c. Chlorine d. Oxygen
6. When a star has used up all the hydrogen in its core, hydrogen will be converted into
helium in the layer immediately surrounding the core. What stage of star formation
is this?
a. Protostar b. Red giant c. Supernova d. White dwarf
7. During red giant formation, what element will be produced by the fusion of oxygen
with helium?
a. Helium b. Hydrogen c. Neon d. Silicon
8. During red giant formation, what element will be produced by the fusion of neon with
helium?
a. Carbon b. Magnesium c. Manganese d. Silicon

41
9. During red giant formation, what element will be produced by the fusion of silicon with
another silicon atom?
a. Argon b. Boron c. Iron d. Gold
10.At what stage does the outer covering of a star blow due to insufficient energy?
a. Protostar b. Red giant c. Supernova d. White dwarf
11.What will happen to a star if its core can no longer produce the needed energy?
a. Protostar b. Red giant c. Supernova d. White dwarf
12.Who predicted new elements based on the atomic number of known elements?
a. Ernest Rutherford b. John Newlands c. Henry Mosely d. Plato
13.What type of nuclear reaction emits a particle with two protons and two neutrons?
a. Alpha emission b. Beta emission c. Gamma emission d. Fusion
14.What type of nuclear reaction emits electrons?
a. Alpha emission b. Beta emission c. Gamma emission d. Fission
15.What type of nuclear reaction emits gamma rays?
a. Alpha emission b. Beta emission c. Gamma emission d. Fusion

Evolution of Stars and the Formation of Heavier Elements

Star formation theory states that stars are
formed when a dense region of molecular cloud
collapses. During this process, fragments of clouds
contract and form a stellar core known as
protostar. The contraction and gravitational force of
the protostar result in an increase in temperature
which triggers nuclear reaction within the star upon
reaching 10 million Kelvin.

Throughout the reaction, neutrinos and positrons

are released, slowing down the reaction. Once the
contraction stops and the protostar attains its
gravitational equilibrium, a main sequence star will
be formed.

In the core of a main sequence star, hydrogen fuses with helium through proton-
proton chain. In addition, the gravitational force of a main sequence star forces
hydrogen and helium to fuse resulting to burning of the 2 primordial elements.
Furthermore, at this stage, helium is converted to carbon at the core while hydrogen is
converted into helium surrounding the core which denotes the formation of red giant. On
the other hand, since massive stars possess enough energy, mass, temperature, and
pressure, the star will undergo a series of stages where heavier elements are fused
around the shell of the core whereas carbon will be formed through helium fusion, neon
will be formed through oxygen fusion, magnesium from neon fusion, silicon from
magnesium fusion, and iron from silicon fusion which denotes the formation of red giant.

Considering that the majority of helium surrounding the core has been converted
into carbon, the rate of reaction will decrease causing the gravitational force to act
squeezing the entire star. With low mass stars, considering that the amount of energy is

42
not enough to sustain the reaction, and that the star’s fuel has been exhausted, the
outer material covering the star will eventually be blown-off leaving an inert carbon core
resulting to the formation of white dwarf.

Moreover, under the process of stellar nucleosynthesis, heavier elements are

created in different types of stars as they die or explode and the abundance of these
elements change as the stars evolve.

Pieces of Evidence
One remarkable evidence to support stellar nucleosynthesis and star formation
theory is the discovery of interstellar dusts and gasses which justifies the stages of
stellar formation which are happening across the universe. In addition, infrared radiation
being emitted in the process of stellar formation serves as a strong indication that stellar
nucleosynthesis is a concurrent with stellar formation and evolution.

Atomic Number and Synthesis of New Elements

Throughout history, scientist have been working on a periodic organization of
elements as to their properties and to predict new elements. This is because
understanding the properties of these known elements will provide them a pattern which
would help them discover new elements. Henry Gwyn Jeffreys Mosely an English
chemist arranged the elements in the periodic table by using atomic number as basis.
This allowed him to identify and predict any element considering the number of protons
which is equal to the atomic number. In addition, he emphasized that adding proton to
an element increases its atomic number and that new element will be formed.

43
ASSESSMENT
Read each question carefully. Choose the letter of the best answer. Write
your answer on a separate sheet of paper.
1. When helium atoms fuse, Helium will be converted to.
a. Argon b. Carbon c. Chlorine d. Oxygen
2. will be formed when protostar attains its gravitational equilibrium.
a. Main sequence star c. Supernova
b. Red Giant d. White dwarf
3. Hydrogen and helium fuse at the of a main sequence star.
a. Core b. Crust c. Inner core d. Mantle
4. will be produced by silicon fusion during red giant formation.
a. Argon b. Boron c. Iron d. Gold
5. predicted new elements based on the atomic number of known elements.
a. Ernest Rutherford b. John Newlands c. Henry Mosely d. Plato
6. will be produced by oxygen fusion during red giant formation.
a. Helium b. Hydrogen c. Neon d. Silicon
7. During the formation of a _____ hydrogen will be converted into helium in the layer
surrounding the core.
a. Protostar b. Red giant c. Supernova d. White dwarf
8. states that stars are formed when a dense region of molecular cloud
collapse.
a. Big Bang Theory c. Creation Theory
c. Evolution Theory d. Star formation Theory
9. Two protons and two neutrons will be emitted during decay.
a. Alpha b. Beta c. Gamma d. Fusion
10. will happen to a star if its core can no longer produce the needed energy.
a. Protostar b. Red giant c. Supernova d. White dwarf
11. will be produced by neon fusion during red giant formation.
a. Carbon b. Magnesium c. Manganese d. Silicon
12. Gamma ray will be emitted during decay.
a. Alpha b. Beta c. Gamma d. Fusion
13. When the fragments of clouds contract, a stellar core known as is formed.
a. Protostar b. Red giant c. Supernova d. White dwarf
14. Electron will be emitted during decay.
a. Alpha b. Beta c. Gamma d. Fission
15. During stage the outer covering of star will blow due to insufficient energy.

44
 a. Protostar b. Red giant c. Supernova d. White dwarf
ASSIGNMEN

Mod ule
2
EXPLORING POLARITY OF MOLECULES
AND ITS PROPERTIES
❖ INTRODUCTION
Polarity is a physical property of compounds which relates other physical properties
such as melting and boiling points, solubility, and intermolecular interactions between
molecules. For the most part, there is a direct correlation between the polarity of a
molecule and number and types of polar or non-polar covalent bonds which are present.

In a few cases, a molecule may have polar bonds, but in a symmetrical arrangement
which then gives rise to a non-polar molecule such as carbon dioxide.
Polarity results from the uneven partial charge distribution between various atoms in
a compound. Atoms, such as nitrogen, oxygen, and halogens, that are more
electronegative have a tendency to have partial negative charges. Atoms, such as
45
carbon and hydrogen, have a tendency to be more neutral or have partial positive
charges. Electrons in a polar covalent bond are unequally shared between the two
bonded atoms, which results in partial positive and negative charges.
ACTIVITY 1

LESSON PROPER
Polarity of Molecules
Polarity refers to having a dipole, that is, a positive and a negative end. Polarity
is dictated by the distribution of electrons in the molecule; either the electrons are
equally distributed or unevenly scattered throughout the molecule. Molecules can be
classified as polar or nonpolar. Polarity is a physical aspect of a molecule that affects
and influences the behavior of a molecule. Generally, the polarity of a molecule can be
predicted from its shape
When electrons in a polar covalent bond are unequally shared between two
bonded atoms, it causes partial positive and negative charges. One example of this is
hydrochloric acid, where electrons are more concentrated on the chlorine atom, being
more electronegative than hydrogen. This separation of the charges is responsible for
its polarity.

Dipole moment is a quantity that describes the polarity of a bond in a molecule. In

more complex molecular shapes, if the dipole moments do not add up to zero or do not
cancel out, a net dipole moment is present, making the molecule polar. A polar molecule
results when a molecule contains polar bonds in an asymmetrical arrangement.
Example here are bent (H2O), trigonal pyramidal (NH3), T-shape (CIF3).
If the dipole moments do cancel out, the molecule is non-polar. Carbon
tetrachloride, CCl4 is one examples. Even if the C-Cl bonds are polar, their tetrahedral
arrangement allows the bond dipoles to cancel each other. Other shapes under this
category can be symmetrical linear (CO2), trigonal planar (BF3), square planar (XeF4).

46
SUB TOPIC: Polarity of Molecules and its Properties

Properties of different molecules can be attributed to their polarity. One of the

most common manifestations of these molecular properties is solubility and miscibility.
Solubility refers to the ability of a substance (solute) to dissolve in another substance
(solvent). On the other hand, miscibility refers to the ability of two substances, usually
liquids, to mix in all proportions. [Note: In advanced chemistry courses, the term
miscibility may also be used for solids and gases.]

Polarity has a direct effect on solubility and miscibility. Liquids tend to be miscible
with liquids of a similar polarity. That is, polar is miscible with polar, nonpolar with
nonpolar liquids. This is due to the attractive and repulsive forces between molecules in
the mix. Remember, concerning polarity, structure, and properties of different molecules,
the general rule “like dissolves like” and “like mixes well with like”. The practical
application of this principle is when different substances mix well due to their similar
polarity. One notable example is that vinegar mixes well with water since both water and
vinegar are polar substances.

Boiling point is the temperature at which a liquid turn into a gas. There are
several factors that influence the boiling point of a substance, but here, we focus on the
polarity of its molecules. Substances have varied boiling points due to the differences in
their respective molecular polarity.

How does polarity of molecules affect the boiling point of a substance? The
greater the polarity of the molecules in the substance, the greater their forces of

47
 attraction between molecules, the greater the energy needed to separate them into a
gaseous form, and, therefore, the higher its boiling point. The molecules in water, for
example, are held together by strong H-bonds (hydrogen bonds), which results in its
very high boiling point (100°C). In contrast, non-polar substances usually have relatively
lower boiling points because of weaker forces of attraction among the molecules.
ASSESSMENT
Directions: Read each question carefully. Choose the letter of the best answer.
____1. Which of the following will be the solvent if a nonpolar substance dissolve
in an unknown liquid?
a. Ionic b. non-polar c. Polar d. Water
____2. Which of the following is an example of non-polar molecule?
a. O3 b. N2 c. ClBr3 d. SO2
____3. Which of the following is a common structure of a non-polar molecule?
a. Bent b. Trigonal pyramidal c. Linear d. Trigonal planar
____4. Which of the following is TRUE about boiling point of polar molecules?
a. Generally high boiling point c. Boiling point cannot be determined
b. Generally low boiling point d. Similar non-polar molecules
____5. Which of the following is TRUE about H2O?
a. non-Polar b. Polar c. Low boiling point d. Linear Structure

❖ ASSIGNMENT

48
 du
M 3 le
o
EXPLORING THE STRUCTURE AND
FUNCTION OF BIOLOGICAL MOLECULES
INTRODUCTION
Biomolecule refers to any molecule that is produced by living organisms. As
such, most of them are organic molecules. The four major groups of biomolecules
include polysaccharides, proteins, nucleic acids (DNA and RNA), and lipids. They are
found in and produced by living organisms. Thus, many of the biomolecules are
polymers. A polymer is a compound made up of several repeating units (monomers) or
protomers and produced by polymerization.
Most of these biomolecules are organic compounds. Being “organic” means, in
general, they contain carbon atoms covalently bound to other atoms, especially Carbon-
Carbon (C-C) and Carbon-Hydrogen (C-H). The four major element constituents are
carbon, hydrogen, oxygen, and nitrogen.
Among biomolecules, nucleic acids, namely DNA and RNA, have the unique
function of storing an organism’s genetic code—the sequence of nucleotides that
determines the amino acid sequence of proteins, which are of critical importance to life
on Earth. There are 20 different amino acids that can occur within a protein; the order in
which they occur plays a fundamental role in determining protein structure and function.
Proteins themselves are major structural elements of cells.

PRELIMINARY ACTIVITY 1:

49
 ACTIVITY 2

❖ LESSON PROPER

Structure and Functions of Biological Macromolecules

Biological macromolecules are large molecules that are important components
of living systems. Performing a variety of functions, they are vital to sustaining life. The
term “macromolecule” was coined in 1920 by Nobel Laureate Hermann Staudinger.
Staudinger was also the first to assert that large biological molecules are1made up and
formed by covalently bonded sub-units.

Monomers and Polymers

Macromolecules perform a crucial role in our cell structure and processes.
Majority of biological macromolecules are polymers and are made of covalently linked
basic units called monomers. All the monomers which made up a polymer are typically
similar or at least highly similar to one another, and are bonded to form a larger unit or
larger macromolecule. Monomers that link with other monomers in various combinations
result in the formation of polymers, which have different structures and functions.

Carbohydrates are composed of carbon and

hydrate (H + O). They are classified as simple or
complex sugars. Simple sugars are
monosaccharides and disaccharides, while
complex sugars are polysaccharides.
Carbohydrates serve as primary source of energy
for man, storage of energy (glycogen), structural
support for cell (cellulose & chitin), food (starch).

Proteins are polymers of amino acids arranged

in a linear sequence of amino acid
which is also consist of a central carbon atom (alpha) attached to an amino acid
group, a carboxyl group, hydrogen atom and variable component known as side

50
 chain. It is known as the most abundant organic molecules in living systems, and
have the most diverse functions which include regulatory, structural, protective,
contractile, transport, and storage.

Lipids are hydrophobic, nonpolar molecules

containing carbon-hydrogen bonds. They are
insoluble in water. Lipids include fats, oils, waxes,
phospholipids, and steroids and perform many
different functions such as energy storage (fats),
provide insulation, building blocks of hormones,
and a major constituent of the plasma membrane.

Nucleic acids
Nucleic acids are biological
macromolecules vital in the continuity of
life. Nucleic acid carries the genetic material
of a cell and provides instructions for the
functioning of the cell. There are two main
types of nucleic acids the deoxyribonucleic
acid (DNA) and ribonucleic acid (RNA). DNA
carries genetic material found in all living
organisms

❖ ASSESSMENT
Read each question carefully. Choose the letter of the best answer.
1. Which elements serve as the main composition of carbohydrates?
a. C, O, H b. C, N, H c. C, O, N d. C, P, O
2. Which of the following element is part of Nucleic acids composition?
a. He b. N c. S d. S
3. Which type of bond exists between amino acids?
a. Ester b. Ionic c. Glycosidic d. Peptide
4. Which macromolecule contains a nitrogenous base?
a. Carbohydrates b. Lipids c. Nucleic acid d. Protein
5. Which is an example of protein?
a. Adenine b. Chitin c. Steroids d. Wax
6. Which is NOT an example of polymers of carbohydrates?
a. Galactose b. Lactose c. Maltose d. Sucrose
7. Which of the following is a function of lipids in our body?
a. Contractile b. Insulation c. Structural d. Transport
/8. Which is NOT an example of lipids?
a. Fats b. Starch c. Steroid d. Wax
9. What year did Nobel Laureate Staudinger coined “Macromolecule”?
a. 1910 b. 1920 c. 1930 d. 1940
10. Which refers to the smallest unit of macromolecule?
a. Amino acid b. Monomer c. Polymer d. Sucrose
11. Carrying genetic materials is performed by what biological macromolecule?

51
 a. Carbohydrates b. Lipids c. Protein d. Nucleic acid
12. Structural and contractile are functions being performed by what molecule?
a. Carbohydrates b. Lipids c. Protein d. Nucleic acid
13. Which type of bond links monomers of macromolecule?
a. Covalent b. Ionic c. Hydrogen d. Peptide
14. Which is NOT an example of monomers of carbohydrates?
a. Galactose b. Glucose c. Fructose d. Lactose
15. Which of the following serves as storage of energy for plants?
a. Chitin b. Cellulose c. Glycogen d. Starch

❖ ASSIGNMENT

Module
4
STOICHIOMETRY: MAGICAL BUT REAL!
INTRODUCTION
Stoichiometry is a section of chemistry that involves using relationships between
reactants and/or products in a chemical reaction to determine desired quantitative data.
In Greek, stoikhein means element and metron means measure, so stoichiometry
literally translated means the measure of elements. In order to use stoichiometry to run
calculations about chemical reactions, it is important to first understand the relationships
that exist between products and reactants and why they exist, which require
understanding how to balance reactions.

52
 A balanced chemical equation is analogous to a recipe for chocolate chip
cookies. It shows what reactants (the ingredients) combine to form what products (the
cookies). It also shows the numerical relationships between the reactants and products
(such as how many cups of flour are required to make a single batch of cookies).
These numerical relationships are known as reaction stoichiometry, a term
derived from the Ancient Greek words stoicheion ("element") and metron ("measure"). In
this article, we'll look at how we can use the stoichiometric relationships contained in
balanced chemical equations to determine amounts of substances consumed and
produced in chemical reactions.

PRELIMINARY ACTIVITY:
Almost everything around you involves chemistry. From the things you eat to the clothes
you wear, the air you breathe and the ground you walk on, even the emotions from a
heart break: all of these things involve chemistry. But to better appreciate chemistry
lessons, you need to follow some simple rules:
1. Read the directions very carefully and follow the directions indicated in every activity.
2. Create a mental image of the concepts that are being discussed. This will help you
better understand abstract concepts in chemistry.
3. Perform all of the activities in this module in the correct sequence. Doing this will help
you scaffold your way up to more challenging tasks.
4. Imagine your answer and compare it with the mental image of the concept you just
learned. This will help you check your own work. If your imagination fails, you may use
the answer key card in assessing your work, with the help of your facilitator or guardian.
5. Look for real-world examples of the concepts you have learned. This will make
chemistry concepts more real to you and will also help you appreciate it more.
6. Have fun learning chemistry!

In your Grade 10 Science, you learned how to balance chemical equations. This
skill is essential in learning how to solve stoichiometric problems. To refresh your
memories, try to balance the following equations below.

53
LESSON PROPER
Law of Conservation of Mass and Stoichiometry

Activity 1

1. What will happen to your chicken adobo if you were only given the ingredients but not
the exact measurement? Why?
______________________________________________________________________
______________________________________________________________________
2. How did you know how to compute for the amount of the other ingredients in the

54
 activity? _________________________________________________________
_________________________________________________________________

Notice that the total mass of the reactants and the mass of the product are equal.
This shouldn’t be surprising since we know that the number of elements on both side of
the equation are the same. As the Law of Conservation of Mass states, “in an ordinary
chemical reaction, mass is neither created nor destroyed”.

Looking back at the adobo “equation”, we know that if we double the pounds of
chicken, you also double the quantity of all other ingredients, including the product to
get the desired result. If we triple the tablespoons of vinegar, you also have to triple the
cloves of garlic. If we put it in a mathematical expression, we say that:

55
Using this molar ratio and a balanced chemical equation, we can compute for the
quantity of another substance involved in the reaction. A mole ration is the ratio of moles
of reactants and products according to the coefficients in the balanced chemical
equation.
f you are given a specific mass of substance, how do you know how much of the
other reactants are you going to use? Can you also know the amount of product that
you are going to form? To solve this, you need to follow the steps in solving
stoichiometric problems:

56
57
 ASSESSMENT

❖ ASSIGNMENT
How is the concept of stoichiometry applicable in your everyday life? List five (5)
activities that you do in your house the applies the concept of stoichiometric problem
solving and limiting and excess reagents. Take a picture and attach it below or draw
these activities and explain how it relates to stoichiometric problem solving and limiting
and excess reagents.
1. __________________________________________________________________________
2. _________________________________________________________________________
3____________________________________________________________________________________
_________________________________________________________________
4. ___________________________________________________________________________
5. ___________________________________________________________________________

58
 Module
5
HOW ENERGY IS HARNESSED FROM
DIFFERENT SOURCES
❖ INTRODUCTION
Most gems form naturally as minerals within the Earth. Most form as crystals, solids whose
atoms are arranged in highly ordered repeating patterns called crystal systems. Learning about mineral
crystallization and the geological processes involved in gem formation will help gemologists understand
some of the properties they'll encounter in gemstones.

Activity 1

1. The materials or substances that exist naturally without any action of humankind.
2. It is the world’s dominant energy source formed from organic material over millions of
years.

59
 3. The resources that take place longer than a person’s lifespan.
4. It is commonly used by industries and homes which convert radiant energy into
electricity.
5. The resources that can be replaced in a short period.
6. A natural resource that can be found inside our home and can be used by cars,
flashlights and other materials.
7. It is from the anaerobic decomposition of organic materials brought about by certain
varieties of bacteria.
8. Any organic materials that burn directly to provide heat and energy is called _____.
9. An example of combustible material formed from decayed plants and converted into
another formed that can be used in cooking.
10. The process of obtaining heat or energy from a large body of water is known as
_____ energy.

❖ LESSON PROPER
How Energy is Harnessed from Different Sources
The energy we use to power everything we do from our home to school and
workplace comes from a variety of different sources. These sources break into
renewable and non-renewable energy sources.
A renewable energy source is any natural resources that replaces at the same
rate on which the resource is used. A non-renewable energy source is any natural
source that forms at a rate that is much lower than the rate that it is consumed.
1. Fossil fuels are combustible materials that took millions of years to form underneath
the earth. It is a general term for buried combustible geologic deposits of organic
materials, formed from decayed plants and animals that have been converted to crude
oil, coal, natural gas, or heavy oils by exposure to heat and pressure in the earth’s crust
over hundreds of millions of years.
2. Biogas is produced by the anaerobic decomposition of organic materials brought
about by certain varieties of bacteria. It burns to generate heat and used in combustion
engines to produce electricity.
3. Geothermal energy is the heat obtained from underneath the earth and carried to
the surface as steam. Work is being done on geothermal systems that pump hot water
into underground hotspots and then use the resulting steam to generate electricity.
4. Hydrothermal energy is the process of obtaining heat or energy from a large body of
water. Water in dams or from waterfalls are the most common sources of hydrothermal
energy.
5. Batteries are voltaic cells that undergo electrochemical processes to produce
electrical energy. It includes dry cells, lead and storage batteries and fuel cells.
6. Solar cells are usually used for powering homes. These cells directly convert
incoming radiant energy from the sun into usable form. Sunlight is directly converted to
electrical energy.

7. Biomass is any organic matter available on a renewable basis. The biomass of wood
is burned directly to provide heat and ener

60
 ACTIVITY 2
Directions: List down examples of renewable and non-renewable resources that can be
found in your home.

ASSESSMENT
Read each question carefully and encircle the correct answer.
1. Which of the following best describe renewable resources?
A. Substances that can be regrown or replaced over a period of time.
B. Resources that can be used quickly and cannot be replaced.
C. Anything that can be found outdoor.
D. Materials that can be recycled.
2. Which of the following natural resources are usually used by powering homes
especially in remote areas?
A. Biogas B. Biomass C. Fossil fuel D. Solar cells
3. Which of the following is not part of a fossil fuel?
A. Coal B. Oil C. Petroleum ‘D. Dry cell
4. Which is not true about natural resources?
A. It is anything that can be classified as renewable and non-renewable.
B. It is anything that come from nature and people can use it.
C. It is any substance that can be recycled for further use.
D. It is anything limited to factory usage.

61
 5. Which of the following is an example of a non-renewable resource that can be found
at home?
A. Coal B. Furniture C. Rubber D. Wood
6. Any organic materials that are burned directly to provide heat and energy are called
_____.
A. Biogas B. Biomass C. Fossil fuel D. Solar cells
7. It refers to the process of obtaining heat or energy from a large body of water.
A. Biomass B. Fossil fuel C. Geothermal D. Hydrothermal8. It is a natural
resource that can be found inside our home and can be used by cars, flashlights, and
other materials.
A. Battery B. Coal C. Electricity D. Gas
9. Which of the following is an example of combustible material formed from decayed
plants and converted into another formed that can be used in cooking?
A. Coal B. Fuel C. Gas D. Rubber
10. It is produced by the anaerobic decomposition of organic materials brought about by
certain varieties of bacteria.
A. Biogas B. Biomass C. Fossil fuel D. Solar cells

❖ ASSIGNMENT
Answer the following questions. Write your answer on the space provided.
1. Why is the lesson important?
______________________________________________________________________
______________________________________________________________________
2. Where can I use the concepts that I learned?
______________________________________________________________________
______________________________________________________________________

62
 Module
6
PROPERTIES AND MODE OF ACTION OF
COMMON HOUSEHOLD CLEANING
PRODUCTS
INTRODUCTION
There are some students who find Chemistry as a difficult subject rather than as
a useful branch of knowledge. Little they know that it will help them understand
consumer products and common cleaning substances that they usually consume in
their households. They are not fully aware of the components of some disinfectants,
toilet cleaners, laundry and bath soaps, and even the compositions of bakery
ingredients like baking soda, salts, and lemons. These components may be useful or
harmful to them.
Many incidences of chemical deaths dealing with household products have been
registered all over the world. One popular incident happened in a milk tea outlet on May
11, 2015 in Manila where three (3) fatalities were noted. After a chemical laboratory test,
the Philippine National Police (PNP) identified the milk tea tested positive for Oxalic
Acid, a poisonous, colorless substance.
This fatal incident could have been prevented if the people involved in the
production of the milk tea are aware of the chemical properties of the liquids in their
shop, and the corresponding precautionary measures in handling the chemicals. If they
have understanding on the properties of the chemicals found in a household, they could
have taken the appropriate action in order to prevent accidents, harm and death.
What toxic chemicals do you purchase for a particular cleaning job? The answer
is not an easy one unless you know what ingredients commercial products contain. The
most common ingredients in household cleaning products include alkalies, acids,
detergents, abrasives, sanitizers, and spirit solvents.

ACTIVITY 2
PRETHINK-PAIR-SHARE

63
❖ LESSON PROPER
Properties and Mode of Action of Common Household Cleaning Products

CHEMISTRY is the science that deals with the properties, composition, and
structure of substances (defined as elements
and compounds), the transformations they undergo, and the energy that is released or
absorbed during these processes (Usselman, 2019). It is also concerned with the
utilization of natural substances. Through the use of modern technology, artificial
substances can also be created that expanded its scope and relevance.
Chemistry has different processes. Dating back from the beginning of civilization,
these processes have been undertaken by man. Examples of these processes are
cooking, fermentation, glass making, and metallurgy.
This 20th century, Chemistry has made man’s daily living more advanced in
health by curing diseases through molecular analysis and interpretations. Using the
different processes of chemistry, man has changed and has improved his daily routines
from complex to simple ones. Take for instance, washing of soiled clothes. Before, man
has to use brush, wooden planks, and herbs to soften the dirt. Today, the use of

appropriate laundry detergent and bleach help reduce the process of washing the
clothes.
Another example of how Chemistry helps man live a more sustainable and
healthier lifestyle, is in the maintenance of the cleanliness of the household. Imagine a
house full of dirt, dust, stains and the dirt has invited the flies, mites, and cockroaches
all over your rooms and kitchen. Cleaning the dirt with simple water and cloth alone will
take a longer period of time and will require so much energy to completely do the job.
The knowledge on chemical compounds and substances, their properties and their uses
has greatly helped to ease man’s job on cleaning and in keeping the environment a
safer place to live in.
An acid is classified as a compound with distinctive properties. An acidic
substance is sour-tasting; reacts with litmus paper, bases and metals; conducts
electricity; and has a pH of less than 7. An acid can be classified as strong or weak
based on its reactivity, conductivity, and pH.
pH Scale – is used as a measure of how acidic or basic a substance is. This
scale ranges from 0 to 14; a pH of 7 means the substance is neutral. An acidic
substance measures lower on the pH scale. A substance with a pH value less than 7, is
acidic.
Litmus paper strips are used as a general indicator to determine acidity. When
dipped in or rubbed on an acidic substance, blue litmus paper turns red.
An Alkali or chemical base is a caustic substance. It is a substance that accepts
hydrogen ions. It dissociates in water and is a good conductor of electricity. An alkali
turns litmus paper blue.
Acids and bases are generally chemically active and can react in many other
substances. Because of this characteristic, they are commonly found in household
applications, especially as cleaners and as ingredients in cooking.

64
ASSESSMENT
Identifying Common Household Cleaners
Directions: Take a tour at your house. List down at least five (5) examples of
cleaning consumer products that are usually used in your household and write
them down in the table below. Read the labels of the cleaning products and
identify the active ingredient of each. Apply the cleaning substance on a dirty
surface. Examine its effect on the surface, then identify the use of the active
ingredient you identified in the substance.

Answer the questions that follow using a separate sheet of paper. Discuss your answers
with your teacher-facilitator.
1. What is the active ingredient used in each cleaning solution?
2. Use the following cleaning solution in cleaning the following surfaces and determine if
it is sufficient to come up with an acceptable clean.
a. Bath soap in washing greasy pots
b. Borax in cleaning a goblet
c. Bleach in washing colored cloth
d. Hand soap in cleaning toilet bowls
3. Is there a particular chemical substance that is most appropriate to use in cleaning
the following? Identify the chemical. Why?
a. oven e. car
b. sink f. white linen
c. garage g. kitchen utensils
d. bathroom tiles/toilet bowl h. window panes

2: Precautionary Measures in the Use of Chemical Household Cleaning Products

The following is an article taken from the Philippine Daily Inquirer citing
cleaning agents as one of the top causes of poisoning among children below
18 years old.
“Next to pharmaceuticals, PGH listed household cleaning agents as among the
frequent causes of poisoning cases admitted to the hospital,” Castillo said. The
toxicologist told seminar participants that based on 2009 data from the National Poison
Management and Control Center, 55 percent, or more than half, of poisoning patients
were children. Cited as the common causes of pediatric poisoning were silver jewelry
cleaner, isopropyl and ethyl alcohol, pesticides, kerosene, bleaching agent sodium
hypochlorite, button batteries, chlorine granules, muriatic acid and methamphetamines.
What could be done in order to reduce the incidence of poisoning among children
that is caused by chemical cleaning agents?

65
 To be able to answer the question, take a look at the table below that shows the
common names of cleaning materials used in households, their active chemicals,
product application and harmful effects if not properly
handled.

66
 ACTIVITY 2
Direction: Answer the following questions in a separate sheet of paper. Then
discuss your answers with your teacher-facilitator.
1. Based on the data given on the table, which cleaning material/s is/are
a. safe to use? b. hazardous?
2. What active ingredients do air fresheners contain that may be hazardous to one’s
health?
3. Will you still use the above cleaning agents in your homes?
4. What precautionary measures can be done in order to prevent harm to one’s body
and avoid death in using the chemical cleaning agents? List down at least five.
Example: 1. In using air fresheners, read the labels carefully and determine whether
there are no active ingredients like formaldehyde, petroleum distillates, p-
dichlorobenzene and aerosol propellants.

❖ ASSESSMENT
Write T if the sentence is correct and F if the sentence is wrong. Write the chosen
letter on a separate sheet of paper.
1. Chemicals can be both useful and potentially harmful depending on the use of the
product and on the dose of the product used.
2. Bases taste sour.
3. The chemical properties of different substances make them suitable for cleaning hard
surfaces, floors, upholstery, clothing, and other items.
4. A substance that is acidic does not mix with water.
5. Chlorine generally is the most common bleach used in household cleaning products.
6. Baking soda is the common name for Sodium Bicarbonate (NaHCO3).
7. Bases are beneficial in removing hard-water deposits, discoloration from aluminum,
brass, bronze, and copper and iron rust stains.
8. Hydrochloric Acids conduct electricity.
9. Lemons can pose a threat in households’ health when not properly consumed.
10. The most common chemical found in silver jewelries cleaning liquids is boric acid.
11. Borax can be used as bread ingredient.
12. Dihydrogen Monoxide is an explosive liquid.
13. Ethanol is a primary ingredient in making alcoholic beverages.
14. Wear protective gears in handling household chemicals to prevent body harm.
15. Hydrochloric acid is used in cleaning swimming pools.

67
__

Module
7
CATALYST
INTRODUCTION
Reaction rates generally increase with increasing reactant concentration,
increasing temperature, and the addition of a catalyst. Physical properties such as high
solubility also increase reaction rates. Solvent polarity can either increase or decrease
the rate of reaction, but increasing solvent viscosity generally decreases reaction rates.
This information is obtained by studying the chemical kinetics of a reaction, which
depend on various factors: reactant concentrations, temperature, physical states and
surface areas of reactants, and solvent and catalyst properties if either are present.
A catalyst is a substance that speeds up a chemical reaction, or lowers the
temperature or pressure needed to start one, without itself being consumed during the
reaction. Catalysis is the process of adding a catalyst to facilitate a reaction.

Word Search
Copy the table on a separate sheet of paper. Search and encircle to unlock the
pool of words in the box then use them by filling in the blanks to complete the
passage. Write your answer on another sheet of paper.

68
 Increasing the ___________ of a system increases the average kinetic energy of
its constituent particles. As the average kinetic energy increases, the particles move
faster and collide more frequently per unit time and possess greater energy when they
collide. When the ___________ of all the reactants increases, more molecules or ions
interact to form new compounds, and the rate of reaction increases. When solids and
liquids react, increasing the surface area of the solid will increase the reaction rate. A
decrease in ___________ causes an increase in the solid’s total surface area.
Collisions only result in a reaction if the particles collide with a certain minimum energy
called the ___________ for the reaction. The position of activation energy can be
determined on a Maxwell-Boltzmann distribution. To increase the rate of a reaction, the
number of successful collisions must be increased. One possible way of doing this is to
provide an alternative way for the reaction to happen which has a lower activation
energy. Adding ___________ has this effect on activation energy. It provides an
alternative route for the reaction with a lower activation energy. Catalysts are
everywhere! Many biochemical processes, such as the oxidation of glucose, are heavily
dependent on ___________, proteins that behave as catalysts.

Catalyst
• Catalysis: the increase in the rate of a chemical reaction by lowering its activation
energy.
• Activation energy: the minimum energy required for a reaction to occur.
• Transition state: an intermediate state during a chemical reaction that has a higher
energy than the reactants or the products.
• Maxwell-Boltzmann Distribution: a probability distribution used for describing the
speeds of various particles within a stationary container at a specific temperature. The
distribution is often represented with a graph, with the y-axis defined as the number of
molecules and the x-axis defined as the speed.

The Effect of a Catalyst on Rate of Reaction

This part explains how adding a catalyst affects the rate of reaction. It assumes
familiarity with basic concepts in the collision theory of reaction rates, and with the
Maxwell-Boltzmann distribution of molecular energies in a gas. A catalyst is a substance
which speeds up a reaction, but is chemically unchanged at its end. When the reaction
has finished, the mass of catalyst is the same as at the beginning. Several examples of
catalyzed reactions and their respective catalysts are given below:

69
The Importance of Activation Energy
Collisions only result in a reaction if the particles collide with a certain minimum energy
called the activation energy for the reaction. The position of activation energy can be
determined on a Maxwell-Boltzmann distribution:

Only those particles represented by the area to the right of the activation energy will
react when they collide. The majority do not have enough energy, and will simply
bounce apart.
To increase the rate of a reaction, the number of successful collisions must be
increased. One possible way of doing this is to provide an alternative way for the
reaction to happen which has a lower activation energy. In other words, to move the
activation energy to the left on the graph:

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Adding a catalyst has this effect on activation energy. A catalyst provides an alternative
route for the reaction with a lower activation energy. This is illustrated on the following
energy profile:

SSESSMENT
Choose the letter of the correct answer. Write it on a separate sheet of
paper.
1. How does a catalyst work in speeding up a reaction?
a. by lowering the activation energy or reaction.
b. by giving them more energy.
c. by making them more available.
d. none of these.
2. What is the name given to a catalyst in the human body?
a. Biology c. Catalyst
b. Chemical d. Enzyme
3. How is catalyst different from a reactant?
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 a. Adding more catalyst speeds up the rate of reaction.
b. Adding more catalyst slows down the rate of reaction.
c. The catalyst is not used up in the reaction.
d. The catalyst increases the activation energy of the reaction.
4. The rate of a chemical reaction is NOT affected by which of the following?
a. Temperature c. Concentration
b. Particle size d. All of these affect reaction rate
5. Which of the following will lower the rate of reaction?
a. Adding an enzyme to the reaction.
b. Decreasing the temperature from 40oC to 10oC.
c. Breaking a chunk of calcium up into smaller pieces.
d. Increasing the amount of solute dissolved in solution.
6. Which of the following is not a characteristic of a catalyst?
a. It participates in the reaction. c. It enhances the equilibrium rate.
b. It activates equilibrium. d. It initializes the reaction.
7. What must happen before a chemical reaction can begin?
a. The activation energy must be exceeded.
b. The activation energy must be reached.
c. The concentration of reactant molecules must be reduced.
d. The concentrations of products and reactants must be equal.
8. Which factor/s help/s explain why so many collisions fail to produce products?
Choose all that apply.
a. Number of collisions c. Orientation
b. Activation energy d. Energy released by reaction
9. Which of the following is a/are way/s to increase the speed of reaction? Choose all
that apply.
a. Raise the temperature. c. Add a catalyst.
b. Add more reactants. d. Add more products.
10. Pick two (2) options that will INCREASE the rate of reaction.
a. reducing heat c. adding catalyst
b. adding heat d. removing catalyst
11. The minimum amount of energy needed for colliding particles to react is called the.
a. Activation Energy c. Kinetic Energy
b. Chemical Energy d. Potential Energy
12. A substance that increases the rate of a reaction without being used up during the
reaction is called a
a. Catalyst c. Reactant
b. Product d. Solute
13. Catalysts permit reactions to proceed along a ___________energy path.
a. higher c. restricted
b. lower d. none of these.
14. Products will form faster if______________.
a. the particle size of the reactants is larger.
b. temperature is decreased.
c. concentration of the reactants is increased.
d. the reaction is not is not stirred.

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15. Smaller particle size allows for a ______________ surface area to be exposed for
the reaction.
a. larger c. Smaller
b. rectangular d. Spherical

Module
8
MODELS OF THE UNIVERSE
INTRODUCTION
You have studied the sun, moon, stars, and other celestial bodies in our Elementary
Science. As you move to Junior High School, you came to understand the occurrence of
eclipses, solar system, and constellations. Likewise, in the previous quarter, you have
learned how the elements in the universe originated from the Big Bang. In this module, we
will look at the views of the ancient Greeks about the universe and understand how the
model of the Solar System originated. the geocentric model, the earth is considered as the
center of the universe, and all celestial bodies move
around the earth (planets, moon, sun and the stars). In the
heliocentric model, the sun is considered as the center of
the universe, and the celestial bodies move around the
sun.

ACTIVITY 1
The objective of this activity is to familiarize the
coordinate system of the
celestial sphere. Identify what is asked oneach item using
Figure 1 your reference.
1. equivalent to the Earth’s north pole
2. equivalent to the Earth’s south pole
3. equivalent to the Earth’s latitude (northsouth location)
4. equivalent to the Earth’s longitude
(east-west location)

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 5. path which the sun appears to take in the celestial sphere
6. point in which the ecliptic intersects with the celestial equator

❖ LESSON PROPER
HOW GREEKS KNOW THAT THE EARTH IS ROUND
Even before Plato, the Greeks have deduced that the Earth is spherical based on the
observation that the shadow cast by the Earth during a lunar eclipse is circular and that
the only shape that can cast a circular shadow at whatever direction it is pointed is a
sphere. The Greeks were also able to measure the diameter of the Earth. The Greeks
also noted that the stars are viewed differently as they travel north and south.
Eratosthenes, a Greek Mathematician, told that
no vertical shadow was cast as the sun rays
fall vertically in the city of Syene in Egypt
during summer solstice. Eratosthenes noted
that at the same time a shadow was cast as
the sun rays fell at an angle of 7.2° [one fiftieth
(1/50) of a circle in ancient Greek writings] in
the city of Alexandria. He assumed that the sun
was so distant that the rays fall parallel to each
other on the Earth’s surface and that the
difference in the shadows cast in the two cities
was due to the curvature of Earth’s round
surface. The distance between Syene and
Alexandia was found to be 5000 stadia
(approx. 800 km). Thus, Eratosthenes thought
the Earth’s circumference must be 50 x 5000
stadia or 250,000 stadia (40,000 kilometers).
Now, what is the significance of the spherical
shape of Earth? The sense of symmetry by
Greeks demands a spherical Earth located at
the center of the sphere of heavens.

ASTRONOMICAL EVENTS KNOWN TO MEN BEFORE THE ADVENT OF

TELESCOPES
Before the advent of telescopes, humans depended on their senses to grasp the
universe. Ancient Babylonian, Assyrian, and Egyptian knew the length of the year and
Egyptians, adopted a calendar based on 365 days a year. The Egyptians also kept track
of the yearly cycle of the star Sirius which corresponds to the flooding of Nile. Early
Chinese civilizations kept track of the comets, meteors, and dark spots of the Sun.
Mayan civilization also developed a calendar based on the movements of Venus.
Meanwhile, the Polynesians utilized the stars for navigation.
Diurnal Motion
In modern astronomy, diurnal motion is defined as the apparent daily motion of
stars and other celestial bodies across the sky due to Earth’s rotation. Man has
observed the sun rising from the east and set in the west. The Greek astronomers have

74
described ‘fixed stars’ moving in the sky at the same arrangement and speed as most of
the stars are. Stars whose movements deviate
from what seems to be fixed stars were called ‘planetes’ which means ‘wandering stars
in Greek. The seven wandering stars are the Sun, moon, Mercury, Venus, Mars, Jupiter,
and Saturn.

Annual Motion
Annual motion is the apparent yearly motion of stars and other celestial bodies
across the sky due to Earth’s revolution. Below are events under annual motion.
Zodiac and the Ecliptic
If we trace the path the sun takes in the celestial sphere as we see on Earth, we
would have traced the ecliptic. A band of thirteen constellations collectively called zodiac
can be seen in the ecliptic. Ancient civilizations have observed that these constellations
changes through months as constellations are visible at different times in a year. These
constellations served to mark the time for planting and used by astronomers to develop
a chart called horoscope.

Equinoxes and Solstices

Equinoxes are the two days in a year in which the sun crosses the celestial
equator occurring near March 20 (vernal equinox) and near September 22 (autumnal

equinox). Midway between these two equinoxes is the solstices. Solstices are the two
days in a year in which the Sun is at the farthest declination (north or south) from the
celestial equator. Ancient Greeks and Early Chinese civilizations have recorded
solstices by observing the declination of the sun for several days before and after the
solstice. The calculated half-way between the days with the equal declination of the sun
at noon would be the solstice. This method also applies for equinoxes.

Precession Hipparchus in 150 BCE has

discovered based on his observation that the
north celestial pole has changed during the
period of a half - century. He noticed that the
slow and continuous change in the direction in
which the sky is moving. We understand at
present that precession is the slow ‘wobbling’ of
Earth’s axis of rotation due to the gravitational
pull of the Moon and Sun. Figure 3 illustrates the
26,000-year cycle of
precession. About 5,000 years ago the north
celestial pole is located at the star Thuban. At present, the north celestial pole is located
near the star Polaris and will be located at the star Vega after 14,000 years.

Eclipse
Eclipses occur when either the Earth or moon cast a shadow into each other. A
solar eclipse occurs when the moon passes between the Earth and sun with the moon
casting a shadow on the Earth’s surface. A lunar eclipse occurs when the Earth is

75
directly aligned between the sun and moon with the Earth casting a shadow on the
moon. Take note that a solar eclipse may occur only during the new moon phase, while
a lunar eclipse may occur only during the full moon phase.

76
 Planets usually rise from east to west as we see in the celestial sphere. However,
it was observed by the ancient astronomers that the planets seem to move westward for
several weeks and move eastward again in the succeeding weeks. In our current
situation, we can explain that these retrograde motions were due to the difference in the
period of revolution of the planets around the sun as seen in figure 7a. With Earth being
closer to the sun, it moves faster than the planets farther from the Sun. Ptolemy in his
time held the belief that the Earth does not revolve and is the center of the universe.
The epicycle was used to explain these retrograde motions. Here, a planet revolves in
an orbit called epicycle while the center of the epicycle revolves around Earth. This path
of revolution of the epicycle is called deferent.

TYCHO BRAHE AND JOHANNES KEPLER

Tycho Brahe, a Danish astronomer continuously and precisely recorded the
position of the sun, moon, and planets for over 20 years using instruments that are like
giant protractors. He noted based on his observations that the positions of the planets
differ from those that were published. However, he was not able to develop a better
model than Ptolemy’s as he didn’t have the ability to analyze his data. Years before his
death, he hired Johannes Kepler as a research assistant to aid in analyzing his data.
Brahe was reluctant to provide such data to Kepler, but at his death, the observational
data was possessed by Kepler. Being knowledgeable in geometry, Kepler was able to
derive from Brahe’s data that the orbital path of Mars was elliptical contrary to the
previous investigators who were trying to fit the planetary paths in circles. Generalizing
his results, he was able to formulate the three laws of planetary motion:

1. Law of Ellipse: orbits of all the planets are elliptical with the Sun at one focus of the
ellipse. An ellipse is a somewhat flattened circle. It is a closed curve in which the sum of
the distances from any point on the ellipse to foci (two points inside) is constant.

77
 2. Law of Equal Areas: a line joining a planet and the Sun sweeps out equal areas in
space in equal intervals of time. Thus, a planet moves fastest when it is nearest to the
sun
3. Law of Harmony: the square of a planet’s orbital period (years) is proportional
to the cube of the semimajor axis of its orbit (in astronomical units or AU) or P 2 = a3.
Thus, the larger the orbit’s size, the longer it takes to orbit the sun.

❖ ASSESSMENT
DIRECTIONS: Read each question carefully. Choose the letter of the best answer.
Write your answer on a separate sheet of paper.
1. Which BEST explains why the Earth is not disk-shaped?
A. Stars are viewed differently when traveling north and south.
B. The shadow cast by the Earth during a lunar eclipse is circular.
C. The shadows cast in two different cities during a solstice differed in length.
D. The only shape that cast a circular shadow in whatever direction is a sphere.
2. Which of the following is an annual motion?
A. Moonrise C. Sunset
B. Eastward rise of stars D. Vernal equinox
3. What astronomical event was NOT known to men before the advent of telescopes?
A. Solar eclipse C. Retrograde of Mars
B. Summer solstice D. Rotation of the Sun
4. Which aided Eratosthenes in measuring the Earth’s circumference?
A. The appearance of stars differs as when traveling north and south.
B. The shadows cast within the Syene and Alexandria during the solstice.
C. The sphere is the only shape that casts a circular shadow in whatever
direction.
D. The shadow casts by the Earth during a lunar eclipse is circular
For nos. 5-6, choices are
A. Autumnal equinox C. Summer solstice
B. Eastward rise of stars D. Zodiac cycle
5. What is a diurnal motion?
6. Which does NOT involve the Sun’s ecliptic path?
For nos. 7-10, choices are:
E. All planets revolve around the sun in an elliptical orbit.
F. Any point in the closed curved is equidistant to the two foci.
G. Planets move fastest in the elliptical orbit when nearest to the sun.
H. The length of a planet’s revolution in the Sun is proportional to its orbit’s size.
7. Which describes the law of ellipse?
8. Which describes the law of harmony?
9. Which describes the law of equal areas?
10.Which explains the difference in the orbital period of Earth and Saturn?
For nos. 11-15, choices are:
A. Copernican C. Ptolemaic
B. Keplerian D. Tychonic
11.Which presents a system with elliptical orbit?
12.Which presents a heliocentric model of the universe?

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 13.Which presents a geo-heliocentric model of the solar system?
14.Which attributes retrograde motion of the planets to epicycles?
15. Which states that a planet moves fastest when it is nearest to the sun?

❖ ASSIGNMENT
A. Identify the astronomical events being described in each item. Write your answeron a
separate sheet of paper.
1. It is the daily motion of stars and other celestial bodies across the sky due to Earth’s
rotation.
2. It is a model which deems Earth as the center of the universe.
3. An event in which the sun passes the celestial equator.
4. Occurs when the moon passes between the Earth and sun with the moon casting a
shadow on the Earth’s surface.
5. A model which deems all planets revolve around the sun.
6. Set of thirteen constellations seen along the Sun’s ecliptic path.
7. The astronomical event in which the sun passes the highest or lowest point from the
celestial equator.
8. It is the wobbling of the Earth’s celestial north pole.
9. The apparent yearly motion of stars and other celestial bodies across the sky due to
Earth’s revolution.
10. It occurs when the Earth is directly aligned between the sun and moon with the
Earth casting a shadow on the moon

B. Reflect on your learning in this module using the 3-2-1 questionnaire.

Three things I learned in this module:
1. ______________________________________________________________
_______
2. ______________________________________________________________
_______
3. ______________________________________________________________
__

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 Module
9
INVESTIGATING PRINCIPLES
GOVERNING MOTION
INTRODUCTION
In the previous module, you have learned how ancient Greeks presented the
concept of spherical Earth, cited different astronomical phenomena known before the
advent of the telescope, and explained Brahe’s inventions and discoveries which paved
the way to the development of Kepler’s laws of planetary motion. In this module, you will
examine Aristotelian and Galilean conceptions regarding motion, describe a body in
motion exhibiting uniform acceleration, explain the distinction between Newton’s first
law of motion to Galileo’s assertion, and identify the practical applications of the
aforementioned topics in our day to day living.

ACTIVITY 2
Read each question carefully. Choose the letter of the best answer.
Write your answer on a separate sheet of paper.
1. Which of the following is TRUE about Galileo’s assertion about free - falling bodies?
a. Bodies will fall on the surface of the Earth at a constant acceleration.
b. Bodies will fall on the surface of the Earth at a constant speed.
c. Bodies will fall on the surface of the Earth at a constant velocity.
d. Bodies will fall on the surface of the Earth at a constant projectile.
2. Which of the following is NOT considered part of Aristotelian’s natural motion?
a. A book resting on top of a table
b. Pushing a cart
c. An apple falling from a tree
d. Smoke naturally rises
3. Which of the following is NOT an assertion of Galileo?
a. A body that is in uniform motion will move a distance that is proportional to the
time it will take to travel.
b. A uniformly accelerating body will travel at a speed proportional to time.
c. An object in motion will keep moving; and the external force is not necessary to
maintain the motion.
d. A body will fall on the surface of the Earth at a constant speed.
4. Which of the following is TRUE about Aristotle’s assertion about vertical motion?
a. The distance of a body is inversely proportional to the time it covers to travel
a certain height.

80
 b. The mass of a body is inversely proportional to the time it covers to travel a
certain height.
c. The acceleration of a body is inversely proportional to the time it covers to
travel a certain height.
d. The velocity of a body is inversely proportional to the time it covers to travel a
certain height.
5. Which of the following is TRUE about inertia based on Galileo’s conception?
a. Inertia is responsible for bringing a body to motion.
b. Inertia is responsible for the continuous acceleration of a body.
c. The amount of inertia of a body is directly proportional to its mass.
d. The amount of inertia of a body is inversely proportional to its mass.

❖ LESSON PROPER
Galilean Conceptions vs. Aristotelian Conceptions
According to Aristotle, motion is
classified as natural or violent motion.
He explained that in a natural motion,
a body will move and will return to its
natural state based on the body’s
nature and composition. In contrast, a
body moving in a violent motion needs
an external force for it to move.
However, Galileo disproved Aristotle’s
claims and stated that the motion of a
body is not due to its composition. He
further asserted that the motion of a body can be described by measurement and the
changes in quantifiable variables such as time and distance. Lastly, he further asserted
that:
1. A body who is in uniform motion will move a distance that is proportional to the
time it will take to travel;
2. A uniformly accelerating body will travel at a speed proportional to time; and
3. An object in motion will keep moving; and the external force is not necessary
to maintain the motion.
With regards to the concept of vertical motion, Aristotle pointed out that the
velocity of a body is inversely proportional to the time it covers to travel a certain height.
On the other hand, Galileo emphasized that if two objects of different weights are
dropped from a high point, both will hit the ground at the same time.
In terms of horizontal motion, Aristotle mentioned that bodies require force to
maintain horizontal motion. In the contrary, Galileo asserted that if there is no
interference, a body in motion will keep moving in a straight line forever. He further
added that there is no need to apply force for it to continuously move. The external force
will act upon the body not to keep it from moving, but for it to stop moving.
Lastly, with regards to projectile motion, Aristotle coined the concept of
antiperistasis which is the resistance of a medium in response to the movement of a
body; while Galileo explained that projectiles follow a curved path with a horizontal and
vertical component.

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Galileo and his Uniform Acceleration
Galileo asserted using his cannonball experiment that when
objects are dropped simultaneously at the same height, they will
reach the ground at the same time regardless of mass, size, and air
resistance. This experiment paved the way for the discovery of the
principle of uniform acceleration.
Furthermore, he noticed that falling objects increases their
speed as they go down and he coined this change in speed as
acceleration. His observations lead to remarkable conclusions that
regardless of the mass, size, and shape of an object, and air
resistance, falling objects will always have uniform acceleration and
that, force is not necessary to sustain the horizontal motion of a
body. He further asserted that the speed of a body is directly
proportional to the time it travels a path and that the distance
covered by a moving body is directly proportional to the square of
time interval which implies that the speed of a falling object does not
depend on a body’s weight but on the time of fall. Lastly, using his inclined plane
experiment and cannonball experiment, he came up with the following observations and
conclusions:

➢ A body moving down an inclined plane increases its acceleration

by the same value after every second.
➢ The maximum acceleration of a body is attained when the
inclined plane is positioned vertically as if the body is falling.
➢ Using the law of parabolic fall, he concluded that bodies fall with
constant acceleration on the surface and that gravity pulling all
bodies downward are a constant force. In this regard, he found out
that force is not necessary to sustain horizontal motion.

Galileo’s Assertion and Newton’s Laws of Motion

Galileo Galilei proposed the first accurate principle governing motion and masses
in his experiments wherein, remarkable findings such as bodies accelerate at the same
rate regardless of their respective masses and sizes and that force is not needed to
sustain horizontal motion were emphasized. He stated that the mass of an object is
proportional to its resistance to move and that force is not necessary to keep an object
in motion. However, Sir Isaac Newton proposed Laws on Motion anchored on the
findings of Galileo and expounded his assertions. In his first law of motion, he
mentioned that an object at rest will remain at rest unless acted upon by an external
force and a body in motion will keep moving unless external force is acted upon it.
Lastly, he stated that a body will only accelerate if an external force is acted upon it.
Newton’s first law states that, if a body is at rest or in motion, it will remain at rest
or keep in motion unless an external force is acted upon. This postulate is known as
inertia which was proposed by Galileo in his experiment about horizontal motion
wherein, he stated that a body requires an external force to move and that an external

82
 force must be acted upon for a body to rest. On the other hand, the second law states
that the change in momentum of a body is equal to the magnitude and direction of force
acting upon it. He further added that force is the product of the mass of an object and its
acceleration. Lastly, the third law also known as the law of interaction states that when
two bodies interact, both will apply equal number of forces to one another in the
opposite direction.

❖ ASSESSMENT
Read each question carefully. Choose the letter of the best answer.
1. Rising of smoke is an example of what type of motion according to Aristotle?
a. natural b. normal c. reaction d. violent
2. Which of the following is needed to put a body to rest?
a. inertia b. force c. gravity d. mass
3. The resistance of a medium in response to movement of a body is known as;
a. antiperistasis b. force c. inertia d. gravity
4. What will happen if an external force is acted upon a body at rest?
a. it will move c. nothing will happen
b. it will not move d. it will remain in motion
5. What will happen to the acceleration of the body if a marble moves in a sloped
downward plane?
a. accelerates b. decelerates c. nothing d. not determined

❖ ASSIGNMENT
A. In order to concretize the concepts, you have learned from this module, relate your
understanding of the conceptions, assertions, and principles of motion to the safety on
the road/transportation (safe vehicle distance, seatbelt, and airbags), sports,
parachuting and in other practical applications. In addition, discuss how will you share
your understanding of these concepts to others considering its implication to our life.
Lastly, explain how early conceptions and assertions regarding motion paved the way to
modern day understanding of fundamental principles of mechanics.
B. Based on your understanding about Galilean and Aristotelian concept of principles
governing motion, COMPARE and CONTRAST their assertions regarding vertical
motion, horizontal motion, and projectile motion by completing the table below.

83
 Module
10
PHENOMENA OF LIGHT
INTRODUCTION
The breezy air, the rainy time, and the sunny day are some of the day-to-day
phenomena we observe on Earth. Some natural phenomena are essential to living, like
the sunrise, sunset, air, wind, season, weather, and many more. These natural
phenomena will not harm the environment. However, certain natural phenomena that
impact people and their surroundings are earthquakes, tsunamis, floods, lightning,
hurricanes, volcanos, etc.
Nuclear fusion in the sun results in the production of enormous amounts of
energy known as solar energy. Solar energy enters Earth in the form of sunlight.
Sunlight is a spectacular source of energy that we can witness and experience. In this
article, let us discuss some natural phenomena due to sunlight in detail.

PHENOMENA OF LIGHT
Light has different properties and characteristics. It can be reflected or refracted.
It can be transmitted, absorbed or dispersed. You can observe these properties one at a
time, or two or more of these properties can be exhibited at once. Whenever these
properties of light are demonstrated in nature, we can observe various phenomena that
can be a feast not only for our sight but also for our curious mind.
Here are some of light phenomena that we are going to investigate:
• Your reflection on the concave and convex sides of a spoon looks different
• Mirages
• Light from a red laser passes more easily through red cellophane than green
cellophane
• Clothing of certain colors appear different in artificial light in sunlight.
• Haloes, sundogs, primary rainbows, secondary rainbows, and supernumerary
bows
• Why clouds are usually white and rainclouds dark
• Why the sky is blue, and sunsets are reddish

Do not be overwhelmed by these phenomena. The concepts behind these are

Not new concepts. You have learned it already from your previous lessons. You
just need to integrate your previous understanding of light to these phenomena
to get a deeper insight.

Light plays a role in the interesting processes in nature. When light coming from the sun
enters the atmosphere, it exhibits behavior that demonstrates its wave nature or particle
nature. Light could be reflected, transmitted or absorbed. Reflection plays a vital role in
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 our ability to see things and appreciation of colors. Transmission paved a way on the
use of filters. Absorption of light can help sustain life supporting cycles in our
environment.
Aside from these, light can also refract as it enters varying medium. This results
to a display of spectrum of colors. At times it could also create optical illusions. There is
so much to learn about light. Let us begin by understanding phenomena related to it.

❖ ASSESSMENT
“MY MIRROR SPOON”
You will need a very useful dining tool in our activity, a spoon. No, we are not
going to eat, but yes, we will use it as a mirror. So, put on your best pose, hold a spoon
in front of you and look at yourself in your “mirror spoon”.
Try to look for an image of yourself both in the inner and outer side of the spoon.
Adjust the distance of the spoon from your face to see a clearer image. Observe what
happens as you move the spoon closer or farther from your face.

Guide questions:

1. Can you see an image of yourself in your

mirror spoon? Describe the image.
2. In which side of the spoon can you see an
upright image of yourself? An inverted image of
yourself?
3. Will adjusting the distance of the spoon from
yourself varies the image formed in the spoon?
Why? Why not?
4. What do you think is the kind of reflecting
surface demonstrated by the inner side of the
spoon? By the outer side of the spoon?

85
Physical Education
and Health 3

86
 Module
1
DANCE: AN INTRODUCTION

❖ INTRODUCTION
Simply defined, dance is the human body rhythmically moving through space
and time with energy or effort. Dance engages the dancer’s physical, mental, and
spiritual attributes when performing dance as a work of art, a cultural ritual, a social
recreation, a health and wellness activity, or an expression of the person. A dance form
initiates from physical movement, rhythm, content, style, aesthetics, traditions, and
mental and spiritual meanings that may be artistic, creative, social, cultural, or religious.
Dance forms can be designated into categories or genres: creative movement and
creative dance; recreational dance, which includes folk, cultural, and social dance
forms; concert dance forms; and dance fitness.
A dance genre is a class or category of art or dance based on a set of stylistic
criteria. Genre examples include ballet, modern dance, jazz, tap dance, and hip-hop. A
dance form is a subcategory of a genre of dance. Examples of some dance forms in the
recreational dance genre include line, round, and square dancing.

ACTIVITY 1
How healthy is your lifestyle? Prior to conducting a series of tests, let’s take a
review on your physical activities and make a self-assessment. Instructions. Read
the following statements carefully and put a check mark (√) on the statements
that apply to you.

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LESSON PROPER
DANCES FROM THE PAST
What is Dance?
Dance comes from the German word damson, which means “to stretch or “to
drag”. It developed as a natural expression of united feeling and action. Dance is
considered the mirror of the society because it responds to historical and religious
events as well as social and political statements.
Although there have been immense comparative differences in period and
culture, people still dance mainly for four reasons: (a) to please gods; (b) to please
others; (c) to please themselves; and (d) to build community within an ethnic group or
social interaction.

HISTORY AND DEVELOPMENT OF DANCE FROM THE DIFFERENT PERIODS

Dance During the Prehistoric Period
It had been a major form of religious ritual and social expression within
primitive culture.
It was used as a way of expression and reinforcing tribal unity and strength.
It is based on superstition and infused with magic. Shamans as lead dancers
acted as physicians and religious leaders and kept tribes healthy, prosperous and safe.

Dance During the Ancient Civilization

Ancient Egypt.
3,300 BCE (First Dancing). It is believed that the first people to dance
were the Egyptians. Archaeologists discovered paintings of dancing figures in rock
shelters and caves.
As a way of expressing religious service and teaching ancient myth,
three (3) major dancers were evolved:
(1) the king;
(2) the priests who performed magical dances;
(3) virgin dancers who were trained to perform during
ceremonies led by the priests.
Ancient Crete.
The Cretan civilization (3000-1400 BC) was a cultural link in the ancient
world between Egyptians and Greeks.
Cretans used dance to perfect their military training which made
exellent.

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 Ancient Greece.
Dance was not just for religious and military training but also a form of
entertainment and display.
Plato immensely gave importance to dance in education as stated in the
education on the Laws. He highlighted the two kinds of dance and music: the noble (fin
and honorable) and the ignoble (imitating what is mean or ugly).
Ancient Rome.
Gave less importance to dancing which eventually became an integral part of
the corruption in the latter days of the Roman Empire resulting in the condemnation of
dance by early Christians.
Dance was primarily performed for religious, social and entertainment.
However, theatrical entertainment was prohibited but still existed and was performed
within church during religious ceremonies.

Dance During the Middle Ages and The Renaissance

1400 (Ballet Comes into Play). Ballet started in this year in Italy, but didn’t
really become popular until around the year 1500. Ballet gained its popularity when a
lady of the arts, Catherine de Medici, married King Henry 11 and threw festivals where
they would perform ballet dances. Ballet is believed to be the main core of every single
dance style.
A vast dance movement occurred throughout the courts of Europe in the 15th
and 16th centuries. During these times, new court dances performed by the nobility
came about as well as the rise of the art of ballet in Italy and France.
Several other dance forms continued to sprout and spread across several
countries.

❖ ASSESSMENT
Answer the following questions. Write your answer on the space provided.
1. What is dance?
______________________________________________________________________
_________________________________________________________________.
2. Explain and discuss the History and Development of Dance from the Different Periods.
______________________________________________________________________
____________________________________________________________________.

3. How is dance During the Prehistoric Period?

______________________________________________________________________
________________________________________________________________.
4. How is dance During the Ancient Civilization?
______________________________________________________________________
________________________________________________________________.
5. How is dance Middle Ages and The Renaissance?
______________________________________________________________________
____

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 Module
2
DANCING TOWARD THE 21ST CENTURY
INTRODUCTION
Modern dance, theatrical dance that began to develop in the United States and
Europe late in the 19th century, receiving its nomenclature and a widespread success in
the 20th. It evolved as a protest against both the balletic and the interpretive dance
traditions of the time.
The forerunners of modern dance in Europe include Émile Jaques-Dalcroze,
proponent of the eurythmics system of musical instruction, and Rudolf Laban, who
analyzed and systematized forms of human motion into a system he called
Labanotation (for further information, see dance notation). A number of the modern
dance movement’s precursors appeared in the work of American women. Loie Fuller, an
American actress turned dancer, first gave the free dance artistic status in the United
States. Her use of theatrical lighting and transparent lengths of China-silk fabrics at
once won her the acclaim of artists as well as general audiences. She preceded other
modern dancers in rebelling against any formal technique, in establishing a company,
and in making films.

LESSON PROPER
DANCING TOWARD THE 21ST CENTURY
Modern History
Dance During the Late 16th and 17th Centuries (1501-1700)
1600 (Masque Dancing). Masque dancing started from elaborate pageants and
shows in the 16th century. Masque dancing involved intricate costuming and stage
designing that also incorporated singing and acting as well as dancing. It was often
used as a court entertainment.
A period in the history of dance in Italy, France, and England which was
considered to be pleasantly deep and rich. France became the forerunner in dance
during this period.
Dance increased as a court amusement and later transformed into
professional entertainment.

Dance During the 18th Century (1701-1800)

1795 (Classical Persian Dancing). This style of dance evolved from courtroom
dancing. An era influencing Persian dance was the Qajar Dynasty which lasted from
1795 to 1925. Dancers would perform artistic and lively dances for the Shah. The music
is usually played by a small band.
1800 (Tippity Tappity, Time for Tap). Tap dancing originated from African tribe
dancing. Tap dancing makes percussion sounds because of dancers most commonly
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 wearing leather shoes with two pieces of metal and clip and clap against hard floors.
Tap is still very popular to this day.

Dance During the 19th Century (1801-1900)

1890 (Merengue Dancing). It is a Caribbean dance style that involves partners
holding each other in a tango-like position and moving their hips side to side.
1900 (Jazz and Acro). It involves doing smooth and flexible movements, and
lots of back bending and tricks. Both styles are widely popular to this day.
Ballroom dances also emerged during this period like Cotillion, Polonaise,
Quadrille, Waltz and Polka.

20th Century Dances (1901-2000)

Described as a period of “dance fever” wherein the young and old alike were
not limited to express emotions through dance.
1950 (Contemporary Dance). Contemporary dance is a style that combines
jazz, ballet, and modern dance. It can be many different styles, but most of the time it is
melancholy and or intense.
1970 (Hip Hop Dance). There are many styles of hip hop that include breaking,
popping, locking, and more. Street dance was performed both in night clubs and on the
streets. It is associated with funk, breakdancing, and hip-hop.
Several social dance movements also evolved such as castle walk, tango,
foxtrot, Charleston, Lindy Hop, Rumba, Mambo, Cha-Cha, Samba, Bossa Nova,
Boogaloo and Twist.
Popular fad dances also emerged like YMCA and Macarena.

21st Century Dance (2001- Present)

2018 (Dance Nowadays). Today's dance style has taken a turn towards more
hip-hop dances. Small and popular dances that involve hip hop and that most everyone
can achieve include the whip and nae nae, Gangnam Style (it’s a little old), shooting,
and more.

ASSESSMENT
Answer the following questions. Write your answer on the space provided.
1. How is dance during the Late 16th and 17th Centuries (1501-1700)?

2. How is dance during the 18th Century (1701-1800)?

_.
3. How is dance during the 19th Century (1801-1900)?

4. How is dance during the 20th Century Dances (1901-2000)?

5. How is during the 21st Century Dance (2001- Present)?

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 Module
3
HEALTH-RELATED FITNESS (HRF) AND
FITT PRINCIPLES
INTRODUCTION
Physical activity is defined as any bodily movement produced by skeletal
muscles that results in energy expenditure. The energy expenditure can be measured in
kilocalories. Physical activity in daily life can be categorized into occupational, sports,
conditioning, household, or other activities.
Exercise is a subset of physical activity that is planned, structured, and repetitive
and has as a final or an intermediate objective the improvement or maintenance of
physical fitness.

Physical fitness is a set of attributes that are either health- or skill-related. Being
physically fit has been defined as "the ability to carry out daily tasks with vigor and
alertness, without undue fatigue and with ample energy to enjoy leisure-time pursuits
and to meet unforeseen emergencies." The degree to which people have these
attributes can be measured with specific tests.

Physical fitness measures are closely allied with disease prevention and health
promotion; thus, it is common and appropriate to measure components of physical
fitness before preventive and rehabilitative programs. Physical fitness can be modified
through regular physical activity and exercise. Physical fitness components have been
shown to have a significant positive relationship with enhanced outcomes in physical
activity, including sports participation.

LESSON PROPER
HEALTH-RELATED FITNESS (HRF) AND FITT PRINCIPLES
The health-Related Fitness Components
Before engaging any physical activities, you need to self- assess your health-related
fitness status and determine barriers to physical activity participation.
Health-related fitness involves exercise activities that you do in order to try to improve
your physical health and stay healthy.

Cardiovascular endurance is the ability of the heart and lungs to work together to
provide the needed oxygen and fuel to the body during sustained workloads. The 3-
minute Step Test is used to test cardiovascular endurance.

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Muscular strength is the amount of force a muscle can produce. The Pushup Test is
most often used to test muscular strength.

Muscular endurance is the ability of the muscles to perform continuous without

fatiguing. The Basic Plank is most often used to test muscular endurance.

Flexibility is the ability of each joint to move through the available range of motion for a
specific joint. The Zipper Test and Sit and Reach Test is frequently used to test body
flexibility.

Body composition is the amount of fat mass compared to lean muscle mass, bones
and organs. The BMI is defined as the body mass divided by the square of the body
height, and is universally expressed in units of kg/m², resulting from mass in kilograms
and height in meters.

Getting FITT with Dance

When engaging in any form of dance, always consider the FITT (Frequency,
Intensity, Time, Type) principle of training to be able to perform efficiently and
minimize unnecessary body stress and injury.

Frequency (How Often)- number of training sessions that are performed

during a given period (usually one week). About 3 to 4 times per week or more
are the recommended times of exercise for an individual. Rest or easy days
are in between to allow your body to recover from physical exertion.

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\

ASSESSMENT
“MY FITNESS MAP”

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ASSIGNMENT

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 Module
4
ELEMENTS OF DANCE
INTRODUCTION
Have you watch TikTok dance on Facebook?
1. Do you find yourself doing the dance video? Why?
2. With the trend nowadays of recording dance videos at home, can you consider this
as an exercise?
3. Do you think learning TikTok dances will help you become physically fit?
4. Can copying dance videos improve skill in dancing?

I hope you are excited about the activities that you are going to do in this module.
Now, I want you to read and understand the element of dance.

What is Dance?
Dance is an act or instance of moving one's body rhythmically usually to music:
an act or instance of dancing.
The following are the Elements of Dance:
• BODY
• ACTION
• SPACE
• TIME
• ENERGY
You will now learn and understand in this module each of Elements of Dance.

❖ LESSON PROPER
DIFFERENT ELEMENTS OF DANCE
“Existence is a movement. Action is movement. Existence defined by the rhythm of
forces in Natural balance”
The Elements of Dance are the foundational concepts and vocabulary that help
students develop movement skills and understand dance as an artistic practice.

The acronym BASTE helps students remember the elements:

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BODY
BODILY SHAPES
This refers to how the entire body is molded in space on the configuration of body parts.
The body can be rounded, angular, or a combination of two. Other body shapes can be
from wide to narrow and from high to low. They can be symmetrical and asymmetrical.
a. Symmetrical- balanced shape; movements are practically identical or similar
on both sides.
b. Asymmetrical- unbalanced shape, movements of two sides of the body do
not match or completely different from each other.

GROUP SHAPES:
In this element, a group of dancers perform movements in different
group shapes. They are arranged in ways that are wide. narrow, rounded,
angular, symmetrical, or asymmetrical and are viewed together as a total
picture or arrangement within.

ACTION
Any human movement included in the act of dancing— it can include dance
steps, facial movements, partner lifts, gestures, and even everyday movements such as
walking. Dance is made up of streams of movement and pauses, so action refers not
only to steps and sequences, but also to pauses and moments of relative stillness.
Dancers may use movements that have been choreographed or traditional
dances taught by others who know the dances. Depending on the dance style or the
choreographer's decision, dancers may also revise or embellish movement they have
learned from others.

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 Movement can also be improvised, meaning that the dancers make it up "on the
spot" as they spontaneously dance. Movement that travels through space is broadly
called locomotor movement in contrast to axial movement, which occurs in one spot.
Understanding and discussing action does not require extensive dance
terminology since movement can be categorized and described according to its
qualities. For example, while a “sashay” in American Square Dance might
be called a “chassé” in Ballet or an “undercurve” in Modern Dance technique, we can
also describe it as a “slide” since that essential characteristic is present in all those
steps.

SPACE
This is the area the performers occupy and where they move. It can be divided
into four different aspects, also known as spatial elements.
a. Direction- dance movement can travel in any direction. The performers can go
forward, side, backward, diagonal, circular and so on.
They may also face any direction while executing a single movement or
several phrases.
b. Size- movements can be varied by doing larger or smaller actions.
c. Level- movements can be done in a high, medium, or low level.
d. Focus- performers may change their focus by looking at different directions

TIME
The keyword for the element of time is When? Human movement is naturally
rhythmic in the broad sense that we alternate activity and rest. Breath and waves are
examples of rhythms in nature that repeat, but not as consistently
as in a metered rhythm.
Spoken word and conversation also have rhythm and dynamics, but these timing
patterns are characteristically more inconsistent and unpredictable.
Rhythmic patterns may be metered or free rhythm. Much of western music uses
repeating patterns (2/4 or 3/4 for example), but concepts of time and meter are used
very differently throughout the world. Dance movements may also show different timing
relationships such as simultaneous or sequential timing, brief to long duration, fast to
slow speed, or accents in predictable or unpredictable intervals.

Time may also be organized in other ways including:

Clock time: The dance is based on units of seconds, minutes, and/or hours.
For example, a certain section of a dance may be assigned a time such as 30 seconds
into which all the choreographed movement must fit. A performance in a public setting
may be set up to repeat continuously between 12:00 Noon and 1:00 PM.
Sensed time: Dancers pick up on each other's timing such as gradually
increasing from a walking tempo to a running tempo by cueing off each other rather
than a music score. Another example happens when dancers hold a group shape then
spontaneously move out of it based on the group's organic impulse.

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 Event-sequence: An internal or external event signals a change such as
repeating a traveling phrase over and over until everyone arrives at a corner of the
stage. You also see this at sports events when a touchdown triggers a dance cheer.
ENERGY
The movements here propelled by energy or force. A force can either initiate or
stop an action. Dance uses different energies and a varied use of theses minimizes the
monotony of the movements in a performance. There are six qualities of dance energies
presented below.
1. Sustained- movements are done smoothly, continuously, and with flow and
control does not have a clear beginning and ending.
2. Percussive- movements are explosive or sharp in contrast with sustained
movement. They are accented with thrust of energy. They have clear beginning and
ending.
3. Vibratory- movements consists of trembling or shaking. A faster version or
percussive movements that produce a jittery effect.
4. Swinging- movements trace a curved line or an arc in space. The movements
are released and giving in to gravity on the downward part of the motion, followed by an
upward application of energy.
5. Suspended- movements are perched in space or hanging on air, holding a
raised leg in any direction is an example of a suspended movement.
6. Collapsing- movements are released in tennis and gradually or abruptly
giving in to gravity. Letting the body descend to the floor. A slow collapse can be
described as a melting or oozing action in a downward direction.

❖ ASSESSMENT
Direction: Fill in the box to come up with the complete word/phase. Write your answer
on a separate sheet of paper.

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100
❖ ASSIGNMENT
Make a collage about Dance. Use indigenous materials and submit it
to your teacher.

Module
5
COMPETITIVE DANCE: HIP-HOP
INTRODUCTION

The rise of the 21st century competitive arts heralded the emergence of new dance
styles that are competitive in nature. These are the trendy and sporty dances such as
hip-hop and cheer dance. Although innovations have been introduced through the
years, these dances remain an irreplaceable way of expressing human thought and
emotion and captured the interest of the new generation due to its more upbeat music
and fierce movements.

In this module, we will discuss the history, nature, characteristics, and basic
movements of hip-hop and cheer dance that can be considered moderate-to vigorous
physical activity (MVPA).
This dance is regarded not only an art form with technical and expressive aspect
but also sports form due to its high physiological capacity. Hip-hop and cheer dancing
as a form of exercise
requires planned, structured and repetitive bodily movement that affects our heart rate.
Physiological indicators such as heart rates and rate of perceived
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exertion (RPE) as well as the exercise intensity can be calculated and can be
monitored by checking your pulse.
At the end of this module, you will engage dancing hip-hop and cheer dance as
MVPA. You will be given activities to display and enhance your skills in hip-hop and
cheer dancing. Monitoring your heart rate and rate of perceived exertion is essential as
you participate actively in this dance exercise. You will also discover how these dances
can revitalize your body and mind, and sustain lifelong fitness while taking into
considerations your target heart zone

LESSON PROPER
Hip-hop
The word hip-hop was derived from the word “hep”, an African-American
vernacular English language since 1904 which means “current”. It was apparently
invented by a New York rapper Kevin Donovan, (known as Afrika Bambaataa), who was
dubbed as the grandfather of Hip-hop. The dancing style of Hip-Hop developed from the
music style that was first introduced during the 1970s in New York City among young
Hispanic and African American communities and was made popular in the 1980s by
media’s exposure of several hip-hop dance groups in America. These group of young
people were looking for a creative outlet to vent their frustrations and disappointments
with society.
It started with funky beats reverberating at house or basement parties and the
streets of New York. Hip-hop evolved as a street dance which was a cultural dance
variation in the United States and is generally a form of entertainment where technical
and teachable danceaspects replaced the cultural symbolism and message of the true
essence of African-American hip-hop dance. The word street dance arrived in the
Philippines from the United States during the 1980s but only gained unparalleled
popularity during the 1990s. There are various street dance attles held locally across
the country as well as hip-hop dance competitions internationally. The first Philippine
Team who won the World Hip Hop Dance hampionships is the Philippine All Stars. One
of the pioneers of street dance in the Philippines is Jungee Marcelo. Marcelo started the
first formal street dance class in the Philippines after arriving from US in 1991. After
almost 11years of living in a community dominated by African-Americans in Los
Angeles, he brought with him his knowledge of urban dance in the country.

Nature and Characteristics:

The movement of hip-hop dance contains an assertive angularity ofbody posture and
an insistent virtuosic rhythmicity.

It is freestyle in nature and maybe practiced in either a dance studio or in an open

space outdoor.It consists of four fundamental characteristics such as rapping (MCing);
Disc jockeying (DJing); Break dancing (B-boying); and Graffiti Art (Aerosol Art).

Can also be described by elements such as bounce or recoil, tightening of the body,
agility and coordination, and fun. It has several styles that comprise two main
categories, the old school (Breaking, popping, and locking) and the new school (house,
krumping, street jazz)

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ASSESSMENT
Direction: Answer the following questions. Write your answer on the space provided.
1. What is hip-hop?
______________________________________________________________________
______________________________________________________________________
2. Discuss the brief history of hip-hop.
______________________________________________________________________
______________________________________________________________________

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3. Explain the nature and characteristics of hip-hop.
______________________________________________________________________
______________________________________________________________________

4. Explain each of the following fundamental movements of hip-hop.

a. breaking -
_______________________________________________________________.
b. popping -
_______________________________________________________________.
c. locking -
_______________________________________________________________.
d. krumping -
_______________________________________________________________.
e. tutting -
_______________________________________________________________.
f. house dance -
_______________________________________________________________.

ASSIGNMENT
Direction: Make short research about Cheer dance.

Module
6
COMPETITIVE DANCE: CHEER DANCE
INTRODUCTION
CHEERDANCE, sometimes referred to as cheerleading, is a team
physical activity using organized routines for the purpose of motivating a sports team,
entertaining an audience, or competition. Cheer dance performances usually take a few

minutes and is always done by multiple performers, with formal cheer dance
competitions outlining various requirements such as minimum and maximum number of

105
performers and a time limit. Performances usually involve dances, tumbles, jumps,
cheers, and stunts. In its original form, cheer dancing was done to encourage a sports
team – often referred to as cheerleading in this context – by directing the audience to
show support, providing the team with motivation and a psychological edge in the game.
Over the years, cheer dancing has evolved into a contest on its own, with cheer dance
competitions held in conjunction with team-based games, such as basketball or football.
Today, cheer dance competitions are often held independent of any other event,
becoming a sport all its own.
Cheer-Dance is a dynamic combination of cheerleading moves and stylish
dance. We will learn a variety of high energy routines performed to fun music. Group
formations and individual expression will have you feeling like a professional
cheerleader here. So, if you love sassy dancing and are full of personality, come join
this exciting and friendly class.

LESSON PROPER
Cheer dance is a physical activity with a combination of different dance genre
and gymnastics skills such as tumbling, pyramids, tosses and stunts. The routines
usually range anywhere from one to three minutes and they are done to direct
spectators to cheer for sports teams or participate in cheer dance competition. Cheer
dance is relatively new in the field of sports and dance as it has only emerged during
the 1990s as part of the cheerleading events. Cheerleading history is linked closely to
the United States history of sports, its sporting venues, as well as the historical
development of over-all crowd participation at many athletic events. However, its origins
can be traced as far back as the late 19th century where in 1860s, students from Great
Britain began to cheer and chant in unison for their favorite athletes at sporting events.
This event eventually reached and influenced America. Cheerleading for the first 25
years was an all-male activity. It was only during the 1920s when women cheerleaders
participated in cheerleading.

Mature and Characteristics:

As a dance technique, some squad prefer contemporary dance techniques, while
others incorporate several techniques such as jazz, hip-hop, modern dance,
contemporary ballet and ethnic of folk. Emphasis is on the placement, sharpness and
synchronicity of the movements.

There must be cheers which are coordination of organized words and movements
relating to an athletic event. These are used during a sport event when play has been
stopped on the field or court.

Cheer motions are also used to lead the crowd and emphasize words for crowd
response. These are made up of hand, arm, and body positions.

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ASSESSMENT
Direction: Answer the following questions. Write your answer on the space provided.
1. What is cheer dance?
______________________________________________________________________
______________________________________________________________________

2. Discuss the brief history of cheer dance.

______________________________________________________________________
______________________________________________________________________

3. Explain the nature and characteristics of cheer dance.

______________________________________________________________________
______________________________________________________________________

4. Explain each of the following fundamental movements of cheer dance.

a. hand position -
_______________________________________________________________.
b. arm position -
_______________________________________________________________.
c. feet position -
_______________________________________________________________.
d. basic jumps -
_______________________________________________________________.

ASSIGNMENT
Direction: Make short research about Exercise Physiology Indicators.

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 Module
7
COMPETITIVE DANCE: CHEER DANCE
INTRODUCTION
Dance is mainly an integrated art form between technical and expressive
aspects. In addition, since most dance performance requires high physiological capacity
due to its characteristics included a moderate-high intensity, high skill, and
predominantly intermittent activity. When trying to develop cardio-respiratory, the
intensity of exercise must not be ignored. The intensity of exercise or Training Intensity
(TI) can be calculated easily, and
training can be monitored by identifying your resting heart rate (pulse beat at
rest), maximal heart rate and heart rate reserved.

LESSON PROPER
The Resting Heart Rate (RHR)
Your pulse is your heart rate, or the number of times your heart beats in one
minute. Pulse rates vary from person to person. Your pulse is lower when you are at
rest and increases when you exercise (more oxygen-rich blood is needed by the body
when you exercise). Knowing how to take your pulse can help you evaluate your
exercise program. To get your pulse beat, follow the steps:

1. Place the tips of your index, second and third fingers on the palm side of the your
other wrist below the base of the thumb or, place the tips of the index and second
fingers on your lower neck on either side of the windpipe.
2. Press lightly with your fingers until you feel the blood pulsing beneath the fingers. You
may need to move your fingers around slightly up or down until you feel the pulsing.
Use a watch with a second hand, or look at a clock with a second hand.
3. Count the beats you feel for 10 seconds. Multiply this number by six to get our heart
rate (pulse) per minute.
4. Compute using the formula: RHR = Pulse: ____ beats in 10 seconds x 6 =
____ beats per minute (bpm).

Normal heart rates at rest for children whose age is 6 to15 is 70 to 100 bpm while adults
whose age is 18 and over is 60 to 100 bpm.

The Maximal Heart Rate (MHR)

Maximal Heart Rate (MHR) is the maximum number of beats made by your heart in 1
minute of effort. When walking quickly, you will be in an endurance zone, with a heart

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rate of between 60% and 75% of your maximum heart rate (MHR). Knowing your rate
means listening to your body. Recent research indicates that the traditional equation of
220 – age over predicts maximal heart rate (MHR) in people 40 years and younger, and
under predicts MHR in individuals above 40 years old. Instead, it is advisable to use 207
as constant MHR from birth that decreases by 1 beat per year.

The Heart Rate Reserved (HRR)

Heart Rate Reserve (HRR) is the difference between your Resting Heart Rate
and your Maximum Heart Rate. It is used primarily for determining heart rate zones
during exercise, and the amount of cushion in heartbeats available for e xercise. Health
and cardio-respiratory (CR) fitness benefits result when a person is working between 30
to 85 percent of heart rate reserve (HRR) combined with an appropriate duration and
frequency of training. Health benefits are achieved when training at a lower exercise
intensity, that is between 30 to 60 percent of the person’s HRR. Even greater health and
cardio protective benefits, and higher and faster improvements in CR fitness (VO2max),
however are achieved primarily though vigorous intensity programs (at intensity above
60 percent). To compute for your HRR, subtract the resting heart rate from the maximal
heart rate: HRR = MHR – RHR.
The Target Heart Rate (THR)
Target Heart Rate (THR) is generally expressed as a percentage (usually
between 50 percent and 85 percent) of your maximum safe heart rate. This is used to
identify Training Intensity (TI). Training intensity is the amount of effort you are putting in
to whatever exercise you are doing. Walking a dog will (most of the time) be low to
medium intensity based on your speed of walking but running with your dog will be high
intensity. The TI of a person can be measured in different levels such as follows:
1. low intensity (heart rate is 68-to-92 beats per minute); 2. moderate intensity
(heart rate is 93-to-118 beats per minute); and 3. high intensity (heart rate is more than
119 beats per minute).

In participating low (or light) activities, a person should have at least 30-40% MHR. For
moderate activities, it is recommended to have at least 50-60% MHR. For high (or
vigorous) activities, it is good to have at least or greater than 70% MHR.

To determine the intensity of exercise or cardio-respiratory training zone according to

heart rate reserve, follow these steps:

Estimate your maximal heart rate (MHR) according to the following

formula: MHR = 207 – (0.7 x age)
Check your resting heart rate (RHR) for a full minute in the evening, after you
have been sitting quietly for about 30 minutes reading or watching a relaxing TV show.
Determine the heart rate reserve (HRR)

Calculate the Training Intensity (TI) at 30, 40, 50, 60, 70 and 85 percent. Multiply
the heart rate reserve by respective 0.30, 0.40, 0.50, 0.60, 0.70, and 0.85, and then add
the resting heart rate to all four of these figures (e.g., 60% TI = HRR x .60 + RHR).

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Example: The 30, 40, 50, 60, 70 and 85 percent TIs for a 20-year-old with a RHR of 68
bpm would be as follows:

The Rate of Perceived Exertion (RPE)

When your body is challenged to do more than what is used to, changes in your
body start to occur. If the physical activity is too easy for your body, changes, if any,
would be minimal. Hence your body should be challenged and more effort should be
exerted. The Borg Rating of Perceived Exertion (RPE) is a way of measuring physical
activity intensity level. Perceived exertion is how hard you feel like your body is working.
In conducting physical activity, consider the Rate of Perceived Exertion (RPE):

To determine your approximate heart rate, simply multiply your Borg's RPE by
10. For instance, an RPE score of 16 × 10 = 160 beats per minute. The scale was
designed with the average healthy adult in mind.

ASSESSMENT
Using your own resting heart rate (RHR) and age as of today, complete the
training intensity (TI) table below.

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 Module
_________________________________

8
PHILIPPINE FOLKDANCE
INTRODUCTION
During your junior high school years, have you participated in any Philippine
folk dances in your school? In this module, we will discover your own knowledge and
skills related to folk dance! To activate your own prior knowledge about Folk dance.

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What is Folk Dance?
☞ A folk dance is a dance developed by people that reflect the life of the people
of a certain country or region. Not all ethnic dances are folk dances.
☞ For example, ritual dances or dances of ritual origin are not considered to be
folk dances. Ritual dances are usually called "Religious dances" because of their
purpose.
☞ The terms "ethnic" and "traditional" are used when it is required to
emphasize the cultural roots of the dance. In this sense, nearly all folk dances are
ethnic ones. If some dances, such as polka, cross ethnic boundaries and even cross the
boundary between "folk" and "ballroom dance", ethnic differences are often
considerable enough to mention.

You will now learn and understand in this module the different basic dance steps of Folk
dance. You can use the internet and watch videos on how to perform the following
dance steps.

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The Itik-Itik is sometimes described as humans making the motions of a duck, so feel
free to improvise along with these basic steps.

1. Step to your left and raise your left arm up in a flowing motion.
2. Step to your right and raise your right arm up in a flowing motion.
3. Repeat steps 1 and 2 seven times.
4. Step forward and bring your hands into your chest, bending your elbows and
making sure to point your hands inward. Repeat seven times.
5. Step in a circle as you sway your arms to the right, then to the left.
6. Raise your arm and step hop to the left.
7. Raise your arm and step hop to the right.
8. Repeat steps 6 and 7 five times.
9. Sway to the right, then to the left. Repeat six times.
10.Repeat all steps three times.

To further assess your understanding, you will examine the background of a Philippine
folk dance based on the sample given. Follow the guidelines given below.

ASSESSMENT
Directions: Answer the following questions below.
1. Are you familiar with the dance you have chosen? Have you tried dancing it before?
2. How often do you see this dance being performed in your community?
3. In what particular occasion was this folk dance being performed?
4. If you are not from the province of origin of the dance you have chosen, do you
think studying it will help you learn and understand the culture and lifestyle of the
people in that province?
5.As a Filipino, what is the importance of knowing this Folk Dance?

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 Practical
Research 2

119
 Module
1
THE NATURE OF INQUIRY AND
RESEARCH
INTRODUCTION
Practical Research I introduced you to the two main classifications of research
methods: quantitative and qualitative. You have learned that qualitative research is more
of describing a phenomenon in a narrative; hence, the data collected can be in the form
of words, images, or transcripts taken from a small sample, not generalizable to the
population. Choosing a small sample size makes room for in-depth data collection and
interpretation. In this lesson, you will learn about quantitative analysis, a more formal,
objective, and systematic approach to obtaining answers to a question or problem of the
study.

PRELIMINARY ACTIVITY: WHAT’S NEW?

Directions: Group the following word clues if they are characteristics of
Quantitative Research (Box A) or Qualitative Research (Box B).

1. Measurable 6. Text-based 11. Subjective

2. Behavior 7. Intervention 12. Small sample
3. Statistical 8. Experimental group 13. Tables and charts
4. Narrative 9. Unstructured observation 14. Deductive
5. Objective 10. Inductive 15. Generalizable

Quantitative Research
You have learned from Practical Research 1 that research method is classified
the two main types: quantitative and qualitative. While both methods utilize a specific
data gathering procedure, the former is generally concerned with understanding
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phenomenon relating to or involving quality or kind. The latter, on the other hand, is
based on the measurement or quantity. In this module, we will focus on quantitative
methods of research and its different kinds.

Quantitative research uses scientifically collected and statistically analyzed

data to investigate observable phenomena. A phenomenon is any existing or observable
fact or situation that we want to unearth further or understand. It is scientific for the fact
that it uses a scientific method in designing and collecting numerical data. Once data is
collected, it will undergo statistical analysis like Pearson’s r, t-test and Analysis of
Variance (ANOVA) for analysis. Since data is analyzed statistically, it is imperative that
the data obtained must be numerical and quantifiable, hence its name quantitative
research.

Numerical data are generally easier to collect than descriptions or phrases used
in qualitative research. Information like student’s grades in different subjects, number of
hoursof engagement in social media platforms of teens, percentage of consumers who
prefer the color blue for soap packaging, and average of daily Covid-19 patient recovery
per region are just few examples of research data expressed in numbers. Some data,
on the other hand, are not directly countable and thus require conversion from non-
numerical information into numerical information. For instance, determining which brand
of canned sardines is the best choice for consumers in terms of taste cannot be
expressed in numbers unless we do a survey using a rating scale. Several forms of
rating scales are available, e.g., the Likert scale that we can use to quantify data.
Usually, they come in a selection of numbers with a corresponding meaning for each
choice, for example: 1= tastes very good, 2 = satisfactory, or 3 = undesirable. Numerical
choices convert texts into numbers so the researcher can perform mathematical
operations for faster, more accurate, and more objective analysis.

Characteristics of Quantitative Research

Quantitative research is commonly used in natural sciences research problems
because of the following characteristics:
1. Large Sample Size. To obtain more meaningful statistical result, the data must
come from a large sample size.
2. Objectivity. Data gathering and analysis of results are done accurately,
objectively, and are unaffected by the researcher’s intuition and personal guesses.
3. Concise Visual Presentation. Data is numerical which makes presentation
through graphs, charts, and tables possible and with better conveyance and
interpretation.
4. Faster Data Analysis. The use of a statistical tools gives way for a less time-
consuming data analysis.
5. Generalized Data. Data taken from a sample can be applied to the population
if sampling is done accordingly, i.e., sufficient size and random samples were taken.
6. Fast and Easy Data Collection. Depending on the type of data needed,
collection can be quick and easy. Quantitative research uses standardized research
instruments that allow the researcher to collect data from a large sample size efficiently.

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For instance, a single survey form can be administered simultaneously to collect various
measurable characteristics like age, gender, socio-economic status, etc.
7. Reliable Data. Data is taken and analyzed objectively from a sample as a
representative of the population, making it more credible and reliable for policymaking
and decision making.
8. High Replicability. The Quantitative method can be repeated to verify findings
enhancing its validity, free from false or immature conclusions.

ASSESSMENT
On the space provided, write TRUE if the statement describes quantitative
research and FALSE if it is incorrect.
_______1. Quantitative data can be presented using tables and graphs.
_______2. The results of quantitative research can be used to generalize and predict.
_______3. Quantitative research is flexible so at any stage, the study may change.
_______4. Quantitative data are more credible, reliable, and useful than qualitative
data.
_______5. The research study cannot be replicated or repeated because it is unique in
every case.
_______6. Data are in the form of numbers and analyzed statistically.
_______7. Data analysis is an on-going process. It can be done at any stage of the
process.
_______8. The behavior of the participants is observed and is critical to the analysis of
results.
_______9. Analysis of data is less time-consuming.
______10. In quantitative research, the researcher participates and engages the
participants in the study

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 du
M 2 le
o

KINDS OF QUANTITATIVE RESEARCH

INTRODUCTION
As you prepare for your quantitative dissertation research, you’ll need to
think about structuring your research design. There are several types of quantitative
research designs, such as the experimental, comparative or predictive correlational
designs. The approach you should choose depends primarily on your research aims.
Before you decide which of these quantitative research methods to choose, you should
have a conversation with your dissertation advisor about your options.

LESSON PROPER
Kinds of Quantitative Research
Quantitative research is a broad spectrum that it can be classified into smaller
and more specific kinds: descriptive, correlational, ex post facto, quasi-experimental,
and experimental.

Descriptive design is used to describe a particular phenomenon by observing it as it

occurs /in nature. There is no experimental manipulation, and the researcher does not
start with a hypothesis. The goal of descriptive research is only to describe the person
or object of the study. An example of descriptive research design is “the determination
of the different kinds of physical activities and how often high school students do it
during the quarantine period.”

The correlational design identifies the relationship between variables. Data is

collected by observation since it does not consider the cause and effect, for example,
the relationship between the amount of physical activity done and student academic
achievement.

Ex post facto design is used to investigate a possible relationship between previous

events
and present conditions. The term “Ex post facto” which means after the fact, looks at the
possible causes of an already occurring phenomenon. Just like the first two, there is no
experimental manipulation in this design. An example of this is “How does the parent’s
academic achievement affects the children obesity?”

A quasi-experimental design is used to establish the cause-and-effect relationship of

variables. Although it resembles the experimental design, the quasi-experimental has

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lesser validity due to the absence of random selection and assignment of subjects.
Here, the independent variable is identified but not manipulated. The researcher does
not modify pre-existing groups of subjects. The group exposed to treatment
(experimental) is compared to the group unexposed to treatment (control): example, the
effects of unemployment on attitude towards following safety protocol in ECQ declared
areas.

Experimental design like quasi- experimental is used to establish the cause-and-effect

relationship of two or more variables. This design provides a more conclusive result
because it uses random assignment of subjects and experimental manipulations. For
example, a comparison of the effects of various blended learning to the reading
comprehension of elementary pupils.

Advantages of Quantitative Research

The following are the advantages of quantitative research or its strengths:
1. Very objective
2. Numerical and quantifiable data can be used to predict outcomes.
3. Findings are generalizable to the population.
4. There is conclusive establishment of cause and effect
5. Fast and easy data analysis using statistical software.
6. Fast and easy data gathering
7. Quantitative research can be replicated or repeated.
8. Validity and reliability can be established

Disadvantages of Quantitative Research

The following are the disadvantages of quantitative research or its weaknesses:
1. It lacks the necessary data to explore a problem or concept in depth.
2. It does not provide comprehensive explanation of human experiences.
3. Some information cannot be described by numerical data such as f
feelings, and beliefs.
4. The research design is rigid and not very flexible.
5. The participants are limited to choose only from the given responses.
6. The respondents may tend to provide inaccurate responses.
7. A large sample size makes data collection more costly.

ASSESSMENT
Write your learning about the following:
1. What is quantitative research?
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

2. What are the characteristics of quantitative research?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

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3. Discuss the strengths of quantitative research.
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

4. Discuss the weaknesses of quantitative research.

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

5. Describe each type of quantitative design and give one (1) example for each kind.

A. Descriptive design. ________________________________________________

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
B. Correlational design. _______________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

C. Ex post facto design. _______________________________________________

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

D. Quasi-experimental design. __________________________________________

___________________________________________________________________
___________________________________________________________________

E. Experimental design. _______________________________________________

___________________________________________________________________
___________________________________________________________________

ASSIGNMENT
Read and identify ten (10) different quantitative research titles and classify them
as to which quantitative design they belong.

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 Module
3
FORMULATING RECOMMENDATIONS
BASED ON CONCLUSIONS
INTRODUCTION
People indulge in research to know more, to solve problems, or to improve
existing conditions. More and more institutions promote research studies while younger
individualsindulge in research projects not only because they are required to but also
because they cameto realize the value and benefits research has to offer. The
quantitative research’s systematic way of finding the answers forges its pertinence
regardless of the area or sector. The more you perceive the value of quantitative

126
research to different groups or field of study, the more you appreciate it, hence, igniting
your interest from knowing that you may make use of it in your own chosen track.

ACTIVITY1
EXPANDING YOUR VOCABULARY
Read through the text of this lesson and look for an underlined word that has the
same meaning as the word in the list below. Write the word on the space
provided.
1. Intercession - _________________
2. To find out – __________________
3. Salable - _____________________
4. Quicken, expedite - _____________
5. Relationship - _________________
6. Create, produce - _______________
7. Compatibility - __________________
8. Toughest - _________________
9. Changeable - ______________
10. Global, widespread - ________________

LESSON PROPER
Importance of Quantitative Research Across Fields
The value of quantitative research to man’s quest to discover the unknown and
improve underlying conditions is undeniable. Throughout history, quantitative research
has paved the way to finding meaningful solutions to difficulties. For instance, the
development of vaccines to strengthen our immunity against viruses causing highly
communicable diseases like polio, influenza, chickenpox, and measles to name a few,
underwent thorough experimental trials. You bet, scientists and medical experts all over
the world today are working their best to fast track the development, testing and release
of the vaccine for the Corona Virus Disease of 2019 (Covid-19) as the pandemic has
critically affected the world economy, education, as as physical and emotional well-
being of people.

The findings of the quantitative study can influence leaders’ and law-makers’
decisionsfor crafting and implementing laws for the safety and welfare of the more
significant majority. For example, a community with high cases of Covid-19 positive
patients is mandated by law to be under Enhanced Community Quarantine where only
the most essential businesses can operate. On the other hand, cities with less or zero
case will be under General Community Quarantine where some businesses, public and
private offices are already allowed to operate.

Using quantitative design helps us determine and better understand relationships

between variables or phenomenon crucial to reducing the range of uncertainty because
the mathematics (more of this in the last module) behind quantitative studies helps us
make close estimates of the outcome (dependent variable) from a given condition/s

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(independent variable). Relationship between demand and supply, age and health,
discipline and academic achievement, practice and winning at sports, depression and
suicidal rates, algae population and Oxygen demand are just few examples of real-life
applications of correlation studies in the past that we still apply today.

Most inventions and innovations are products of quantitative studies. Before you
can enjoy the uses and features of a smart phone, it took years of research to establish
compliance to standards for interoperability, to find the most cost-effective raw
materials, and to identify the sleekest and sturdiest design, the fastest data saving and
processing power, and most marketable add-ons according to consumer needs. Indeed,
mankind will dwell in the darkness of ignorance if not for the people who conducted their
research before reading about it from books or manuals.

The table below shows some of the contributions of quantitative research to other
fields and their example.

ASSESSMENT
128
Directions: In a separate sheet, make a concept map
(example below) of all other fields/disciplines where you
think quantitative research can be applied. Explain
why quantitative research is important to these fields.

________________________________
_________________________________
________ _________________________
__________________________________
__________________________________
__________________________________

ASSIGNMENT
Answer the following questions clearly and briefly.
How is quantitative research relevant to different discipline?

_________________________________

Module
4
SOURCES OF RELATED LITERATURE
AND STUDIES
INTRODUCTION
Variables play a significant role in quantitative research. When you intend
toaccomplish something through research, the boundaries of your goal must be defined
first todirect your focus into a specific characteristic or condition through identifying the
variables ofyour research studies. Doing such eliminates complexities and elaborate
work especially for a senior high school student like you. Knowing the different kinds of
research variables also aids in smooth data collection and analysis.

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SOURCES OF RELATED LITERATURE AND STUDIES
To get an answer to an inquiry that they are investigating, researchers will
observe and measure the quality or quantity of the object of the study. It is therefore
imperative for the researcher to identify the variables significant in explaining observed
effects or behavior.
A Variable is anything that has a quantity or quality that varies. For instance,
during the quarantine period, your mother planted tomato seedlings in pots. Now
common understanding from science tells you that several factors are affecting the
growth of tomatoes: sunlight, water, kind of soil, and nutrients in soil. How fast the
tomato seedlings will grow and bear fruits will depend on these factors. The growth of
tomatoes and the number of fruits produced are examples of the Dependent Variables.
The amount of sunlight, water, and nutrients in the soil are the Independent Variables. If
there is an existing relationship between the independent and dependent variables, then
the value of the dependent variable varies in response to the manipulation done on the
independent variable. The independent variable is also identified as the presumed
cause while the dependent variable is the presumed effect. In an experimental
quantitative design, the independent variable is pre-defined and manipulated by the
researcher while the dependent variable is observed and measured. For
descriptive,correlational, and ex post facto quantitative research designs, independent
and dependent variables simply do not apply.
It is important to note other factors that may influence the outcome (dependent
variable) not manipulated or pre-defined by the researcher. These factors are called

Extraneous Variables. In our example above, the presence of pests and

environmentalstressors (i.e., pets, extreme weather) are the extraneous variables.
Since extraneous variables may affect the result of the experiment, it is crucial for the
researcher to identify them prior to conducting the experiment and control them in such
a way that they do not threaten the internal validity (i.e., accurate conclusion) of the
result. Controlling the extraneous variable can be done by holding it constant or
distribute its effect across the treatment. When the researcher fails to control the
extraneous variable that it caused considerable effect to the outcome, the extraneous
variable becomes a Confounding Variable. For example, if the tomato had been infested
by pests (confounding variable) then you cannot conclude that manipulations in
sunlight, water, and soil nutrients (independent variable) are the only contributing factors
for the stunted growth and poor yield (dependent variable) of the plant or is it the result
of both the independent variables and the confounding variable.

The variables can also be classified according to their nature. The diagram below
shows the different classifications:

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I. Quantitative Variables, also called numerical variables, are the type of variables
used in quantitative research because they are numeric and can be measured. Under
this category are discrete and continuous variables.
A. Discrete variables are countable whole numbers. It does not take negative
values or values between fixed points. For example: number of students in a class,
group size and frequency.
B. Continuous variables take fractional (non-whole number) values that can
either be a positive or a negative. Example: height, temperature.

Two Levels of Numerical Data

A. Intervals are quantitative variables where the interval or differences between
consecutive values are equal and meaningful, but the numbers are arbitrary. For
example, the difference between 36 degrees and 37 degrees is the same as between
100 degrees and 101 degrees. The zero point does not suggest the absence of a
property being measured. Temperature at 0 degree Celsius is assigned as the melting
point of ice. Other examples of interval data would be year and IQ score.

B. Ratio type of data is similar to interval. The only difference is the presence of a true
zero value. The zero point in this scale indicates the absence of the quantity being
measured. Examples are age, height, weight, and distance.

II. Qualitative Variables also referred to as Categorical Variables are not expressed in
numbers but are descriptions or categories. It can be further divided into dichotomous,
nominal or ordinal.
A. Dichotomous variable consists of only two distinct categories or values, for
example, a response to a question either be a yes or no.
B. Nominal variable simply defines groups of subjects. In here, you may have
more than 2 categories of equivalent magnitude. For example, a basketball player’s
number is used to distinguish him from other players. It certainly does not follow that
player 10 is better than player 8. Other examples are blood type, hair color and mode of
transportation.
C. Ordinal variable, from the name itself, denotes that a variable is ranked in a
certain order. This variable can have a qualitative or quantitative attribute. For example,

131
a survey questionnaire may have a numerical rating as choices like 1, 2, 3, 4, 5ranked
accordingly (5=highest, 1=lowest) or categorical rating like strongly agree, agree,
neutral, disagree and strongly disagree. Other examples or ordinal variable: cancer
stage (Stage I, Stage II, Stage III), Spotify Top 20 hits, academic honors (with highest,
with high, with honors).

ASSESSMENT
Directions: Explain briefly what is being asked for.

1. Compare and contrast qualitative variables and quantitative variables.

___________________________________________________________________
__________________________________________________________________
_______________________________________________________________
__________________________________________________________________
__________________________________________________________________
___________________________________________________________________
2. Why are dependent and independent variables not applicable in a descriptive type of
research?
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

3. How important is it for the researcher to identify the type of variables used in the
study?
______________________________________________________________________
________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

4. How does confounding variable affect the validity of the study?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

5. When do we use discrete, continuous, nominal, ordinal?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

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______________________________________________________________________
________________________________________________________________

ASSIGNMENT
Make a quick survey to your friends, family members and professors who have
previously conducted a quantitative research study. Evaluate the title of their papers and
identify the independent, dependent, and other variables.

Module
5
DESIGNING RESEARCH TOPIC
INTRODUCTION
The first and foremost step in the research is selecting and properly defining a
research problem. Before starting a laborious journey of finding the unknown, you need
to know first what it is that you want to find out, where and how you are going to find the
answers to your questions, and what specific qualities are you looking for. For instance,
you want to find a specific kind of fish in the ocean; however, the ocean is so vast that it
is almost impossible for you to achieve that goal of finding the fish without equipping
yourself with the right tools and information about it. You may need to know first its
behavior and living conditions before you can precisely pinpoint the perfect spot to find
the fish. Thus, baseline information is needed for a successful quest.
That fish analogy can be applied to finding a research topic. Well-defined
research topic is essential for successful research. When the topic is not well-defined, it
becomes unmanageable and may result in some drawbacks during data collection and
analysis that could compromise the strength of your study.
Hence, choosing a topic must undergo proper and thorough planning and
designing. The four basic steps in designing a research topic are the following:
(1) choose a broad topic,
(2) do preliminary research,
(3) define the problem
(4) refine the question.

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Guided with these steps, a student researcher can certainly jumpstart a quantitative
research project.

LESSON PROPER
Steps in Developing Research Topic
Despite the advancement in knowledge and technology, there is still a lot to
discover in this world. There is still an ocean of things that we are yet to explore. It can
be a difficult situation that we want to improve or eliminate, a better understanding of the
unfamiliar, information gaps we wish to fill, or theories that we want to validate. What
limits our choice of a topic is our capacity, understanding, resources, and skill.
Most researchers will agree that choosing a good topic is a challenging and
tedious task. Because a research topic serves as the groundwork for any succeeding
actions, it must be defined appropriately at the beginning of the research work.
Otherwise, it may result in unanticipated complexities to the researcher.

Developing a research problem can be done in four (4) steps:

1. Choose a broad topic
2. Do preliminary research
3. Define the problem
4. Refine the question

As a student researcher, let us go through these steps to guide us in choosing a

quantitative research topic related to our chosen field.
1. Choose a broad topic.
The first step is quite simple. As a Senior High School student, these tips will surely
guide you in selecting a broad topic for quantitative research:
A. Choose an interesting topic.
Research is a very challenging task that demands your time and persistence. Your
motivation to find the answer to the problem should keep you going, thus building a
momentum along the way. Therefore, your research topic must be something that you
are passionate about. Review your answers in Activity 1, and it might lead you to the
right path. After all, nothing is more satisfying than accomplishing something that
matters to you.
B. Select a significant topic.
A topic that is worth researching must be able to answer or solve problems in the
community. No one will take an interest in your topic if it is obsolete and does not
address any real problem. To be proactive and to take part in solving problems with
socio-economic relevance gives a sense of accomplishment. You do not even have to
look far, just take a look at your household, neighborhood, school, group of friends, or
local community for a common problem or difficulty. Activity 2 will help you identify some
main points that can serve as a basis for choosing your research study.
C. Choose a topic relevant to your field.
One of the goals of this course is for you to be able to produce quantitative research

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study that is aligned to your chosen track. A SHS student under ABM must choose a
topic related to business and management while students taking HUMSS may consider
choosing a topic about politics, culture, and arts. Choosing a topic that you can relate
will certainly make your research project less challenging.

In the event that the three tips above do not shed some light on your minds, do
not despair; other sources of ideas like the ones below may be available for you.

I. Resources. Department of Science and Technology (DOST) harmonized National R

& D Agenda for 2017-2022. Early in 2017, DOST, together with researchers from the
health, agriculture, industry, and academe, released research priorities for 2017 to 2022
that are relevant for the economic growth of the country. Visit this link
https://bit.ly/3hHTf2Y for a list of suggested studies.

II. Review of Literature. Some researchers reveal that reading previous studies
fueledtheir minds with tons of research topics. Reviewing the literature lets them know
what has been studied, what is not yet done, and what other researchers suggest
workingon. Journals, periodicals, and peer-reviewed articles are a good read.
III. Field experts.
Gather up some guts to approach anyone you know that are experts onthe field of your
choice because they may give valuable inputs or may currently be working on a study
where you can collaborate. Your teacher may also give you some advice, especially on
the possible obstacles, resource limitations, and expanse of the study.

IV. Brainstorming.
Do not underestimate the ideas from classmates, friends, and family members. You may
be overwhelmed at first by the outpouring of ideas. Just build a list, then cross off any
topic unrelated to your field or not so interesting to you. Of course, you must take
precautionary measures in doing this by observing physical distancing. You can use any
social media platform to do this.

2. Do preliminary research.
The second step is much more time-consuming. Once you
have chosen a broad topic, you need to have a better understanding of it by reading
some more articles, journals, and related research studies. Find out how other
researchers gathered their data, what research instruments were used, how the data
were analyzed, and what important findings they shared. Take note of every relevant
research study for future reference. If you started the topic search (first step) by doing a
literature review, the second step is just a continuation of what you started. A much
deeper discussion of the literature review will be done in module 3.

3. Define the problem.

After getting enough information, you may be able to list some questions or problems
that you want to research. At this stage, you should be able to narrow down broad topic
into feasible and manageable research questions. A broad topic can be narrowed down
by limiting the population, place, period, or a certain characteristic. However, be very

135
mindful that your problem may not be too narrow that it becomes very simple and does
not need to collect unique data or does not generate new information. A very narrow
research question can be developed by doing a comparative study or expanding the
scope of the study.

4. Refine the question.

This step lets you evaluate the questions formulated. What specific questions should
you ask? How should you gather your data sufficient to answer the questions? Are the
questions too narrow, or does it need to be trimmed down? While evaluating the
research question, consider the requirements of the course. How much time are you
given to finish the research? What resources do you need and are they available? You
will learn more about research questions in lesson 4.

ASSESSMENT
Answer briefly the questions below.
1. Why is it important to choose a relevant, significant, and interesting research
topic?
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

2. How does background/preliminary research help in defining a research topic?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

3. What is your understanding of refining the research question?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

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___________________________________________________________________

ASSIGNMENT
Make an online or offline survey at your community, family, and friends to
determine common issues or problems. List all the problems raised and identify
the most common ones.

Module
6
RESEARCH TITLE
INTRODUCTION
The old saying “never judge a book by its cover” applies to research studies no
matter how much we say otherwise. When the title is poorly constructed that it does not
accurately describe the objective of your research, it can discredit the value of the entire
research, let alone the implication of your research findings. It is, therefore, important
that you make your research title accurate yet captivating. Afterall, the research title is
the first thing your professor, fellow researchers, journal editors, or reviewers get to see
first. Once it captures the attention of the readers, they will be enticed to read the entire
work and learn something from your research. Learning how to make your research title
create a good impression is essential.
The title summarizes the main idea or ideas of your study. A good title contains
the fewest possible words that adequately describe the contents and/or purpose of your
research paper.
The title is without doubt the part of a paper that is read the most, and it is usually
read first. If the title is too long it usually contains too many unnecessary words, e.g., "A
Study to Investigate the...." On the other hand, a title which is too short often uses
words which are too general. For example, "African Politics" could be the title of a book,
but it does not provide any information on the focus of a research paper.

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LESSON PROPER
Basic Guidelines in Making a Research Title
A research study title is the very first thing a reader comes across when
searching for scientific literature. It is a concise description of the content of the
research study containing the fewest possible words, yet adequate to describe the
contents of the paper for a simple reason that we do not want to mislead the readers.
After conceptualizing a most probable research topic, drafting the title early in the
research process helps in keeping your focus on
the subject. The following are the basic guidelines in making a research study title:
1. Use an accurate description of the subject and scope of the study instead of using
general terms.
2. Do not use abbreviations except for commonly known ones like DNA and ICT.
3. Do not include words like “The study of,” “Analysis of,” “An investigation of” or similar
construction as these would only lengthen the title.
4. Include the main dependent and independent variables.
5. Be mindful of the proper use of grammar and punctuation.
6. Capitalize all nouns, pronouns, verbs, adjectives, adverbs as well as the first letter of
the first and last words.
7. State in a declarative form, although you may also see titles in question form from
time to time.
8. The year the study has been conducted should not be indicated unless it is a
historical study.
9. Use current terminology.
10. Depending on the institutional requirements, 5 to15 words are sufficient to describe
the research study.
11. Use the common name instead of chemical formula (e.g., Ammonium instead of
NH4)
12. Write and italicize full scientific names.
13. Make sure to reflect the tone of the paper. An academic research paper has title
which is not casual, or informal, or does not contain humor.

The following steps can guide you in writing your research title:
1. Determine what it is that you wish to accomplish or know from your study. Write one
to two sentences to state the main objectives of your research project.
2. Include important keywords and variables. Revise the sentences into one complete
sentence that includes important keywords and variables of the study.
3. Shorten the title by eliminating unnecessary words. You may also shrink a phrase into
a simpler phrase or a single word. In doing this, make sure that the main thought of the
research study is retained.
4. Correct grammar and punctuation errors if there is any.
5. Observe proper formatting. The format may vary according to the requirements of the
course or school. Please seek guidance from your professor.

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ASSESSMENT
Answer briefly what is asked.
1. A researcher is discouraged from putting too many words in the research title. Why?
___________________________________________________________________
___________________________________________________________________

2. A bad title discredits good research. Why?

___________________________________________________________________
___________________________________________________________________

3. What are the components of a good research title?

___________________________________________________________________
___________________________________________________________________

ASSIGNMENT
After you submit your Research Title and once it is corrected in accordance with
the guidelines given, you may start incorporating your Research Title to your
research manuscript.

u
_

Mod le
7
BACKGROUND OF RESEARCH
INTRODUCTION
Choosing a sound research topic entails a considerable amount of time, focus,
and preliminary research. Before a topic is finalized, you may have read and evaluated
the question many times and even consulted professionals or instructors to ensure its
validity and feasibility. How you relay to the reader the implication of the research
problem formulated is what constitutes the background of the study section of your
paper. At the end of this lesson,
you should be able to describe the background of research and will learn what salient
information should be included in the background of the study segment of your paper.
Background research (or pre-research) is the research that you do before you
start writing your paper or working on your project. Sometimes background research

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happens before you've even chosen a topic. The purpose of background research is to
make the research that goes into your paper or project easier and more successful.

LESSON PROPER
Background of the Study
The background of the study is the part of your paper where you inform the
reader of the context of the study. When we say context, it means the situation or
circumstances within which your research topic was conceptualized. Ideally, this part is
written when you have already conducted a literature review and has a good
perception of the topic so you can articulate the importance and validity of the
research problem. It is also in this part of the paper where you justify the need to
conduct a research study about the topic selected by establishing the research gaps.

A research gap is an under or unexplored area of a topic that requires further

exploration. The gap can be in a form of other variables, conditions, population,
methodology, r test subject. To identify research gaps, an exhaustive literature review
regarding the topic is required. You may have to look for similar or related studies
employing quantitative, qualitative, or mixed methods from legitimate sources and
examine the gray areas. Reading through the Discussion, Conclusion, or the
Recommendations sections of the articles will help you know potential areas of study
that need further attention. Identifying research gaps sometimes would even make
researchers modify their research problem as they get noteworthy ideas from fellow
researchers.

While both the Background of the Study and the Review of Related Literature
involve reading past related studies, they differ in some aspects. The former is at the
introductory part of the paper with the purpose of relaying the importance of your
research study; the latter is more comprehensive and thoroughly discusses the studies
mentioned in the background of research. Moreover, the background of the study
answers the following questions:
1. What is already known about the topic?
2. What is not known about the topic?
3. Why do you need to address those gaps?
4. What is the rationale of your study?

While answering these questions, keep in mind that the studies you include in
this part of the paper is laid down as part of the introduction and should not be
discussed in great detail. The depth and length of the background information largely
depend on how much information you think the reader needs to know to have a full
grasp of the topic being discussed.

ASSESSMENT
As you have learned from this lesson, answer each question comprehensively.
1. What is the relevance of the Background of the Study in your research paper?
___________________________________________________________________
___________________________________________________________________

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___________________________________________________________________
___________________________________________________________________

2. Compare and contrast Background of the Study and Literature Review.

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

3. What important components should be included in the Background of the Study?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

ASSIGNMENT
Organize the reviewed related literature about the research problem previously
selected (see page 6) by completing the table below. Write your answers on a
separate sheet of paper.

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_

Mod ule
8
RESEARCH QUESTIONS
INTRODUCTION
Nature of Quantitative Research Problem
Once we encounter uncertainty, being inquisitive, we always find ways for
answers or solution. Ignited by interest, curiosity, or need, we always find ourselves
pondering about the current problem we are facing. When we are thinking and behaving
this way, we are then confronted by a problem that can be a source of a research
problem.
A research problem is simple as a problem you would like to research.
Quantitative Research Problem deals more with the precision and specificity of the
problem. Furthermore, the quantitative research problem describes trends and patterns
of a phenomenon.
When you have identified your quantitative research problem, you can now state
it and make sure to establish its place in your study. In your written paper, this can be
found as Statement of the Problem, where it formally introduces the problem that you
want to investigate or address. By this time, you can start specifying what you want to
answer in your study.
Research Problem and Research Questions
The research questions help clarify and specify the research problem. They are
also considered as sub-problems of your research problem and are informative in
nature. They specify the method of collecting and analyzing data, and the type of data
to be collected when exploring a quantitative research problem.

LESSON PROPER
Characteristics of Good Research Questions
Once you have already enumerated your research questions for your study, it is
important that you consider its quality to answer and explain your research problem.
The following are good characteristics of research questions, as described by Fraenkel
and Wallen (2020).
Feasible. Consider the amount of time, energy, money, respondents, and even
the current situation as a student-researcher. Is the research problem possible? Will it
not spend unreasonable amount? Consider these examples: “How do parents feel
about the blended learning modality for elementary learners?” and “How would giving
each learner their own laptop to be used in this blended learning modality affect their
performance tasks?” The first example is definitely a more feasible research question.
Considering the resources, it is more possible to gather the data needed to answer the
question.

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 Clear. The clarity of how the questions is stated lead to agreement of meaning of
the readers of your study. Since your research questions are also considered as the
main focus in the gathering and analyzing the data, it is therefore very important that
these are stated clearly.
Significant. Ask if your research questions are relevant or important to ask. Will
answering these questions provide an additional contribution to address the given
research problem? In other words, are the research questions really worth
investigating?
At this point, you do not just consider the time and money that you will spend, but
more importantly, the value of what you are trying to investigate. So aside from the
reason that the chosen research problem is within your interest, you should also provide
a sound justification of your choice as a researcher.

Ethical. Always consider the welfare of people, animals or whosoever are involved in
your study. Look into ways of answering the research questions without inflicting
physical and psychological harm to persons involved.

Formulating Research Questions

Research questions can be generally classified into two: general and specific.
The general question of the study is derived from the research problem while the
specific questions are anchored on the general research problem.

Example:
This study aims to determine the relationship between the types of learning
delivery mode and students’ learning styles. Furthermore, it seeks to answer the
following research questions:
(1) What are the different learning delivery modes of the school?
(2) What are the various learning styles of the students?
(3) Is there a significant relationship between the different learning delivery modes of
the school and the learning styles of its students?

Notice that a general problem was presented first. Then it was followed by the
specific uestions considered as research questions of the study. In stating quantitative
research questions, you should also consider the design of the quantitative research.
Quantitative research designs will be elaborated in Module 4. For the purpose of writing
the research question, here’s a quick guide of research questions for descriptive
research, correlational research, Ex Post Facto research, Experimental, and Quasi-
experimental research.

Research Questions for Descriptive Research focus on observing, describing, and

reporting factors or aspects of the research problem. Phrases such as how
often/frequently, how many/much, what is/are, to what extent/degree, and the likes are
used in these questions.
Example: The study the use of social media among Senior High School Students, you
can ask the following questions:
What are the various social media platforms used by Senior High Students?

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 How many hours students spend on social media per day?

Research Questions for Correlational Research aim to determine the relationships

among two or more variables in the research problem. Correlational research questions
usually begin with the phrases “Is there a significant relationship...” or “What is the
relationship between/among...”. In the study of use of social media and level of digital
literacy of students following questions can be asked:
What is the relationship between the length of hours spent on social media and
level of digital literacy of students?
Is there a significant relationship between the type of social media used and the
level digital literacy of students?

Research Questions for Ex Post Facto Research attempt to identify the causes of
the phenomenon in the context of your research problem. It is also assumed that no
control or manipulation of variable has been done in order to cause the effect. It is also
understood that the cause of the problem already exists before you conducted your
study.
Example: ex post facto study on family background and digital literacy of students, the
following questions can be asked:
Is there a difference in the literacy level of students between their cultural and
educational family background?

Research Questions for Experimental and Quasi-experimental Research suggest

that answers to these questions are brought about by manipulation or control of a
certain variable during the conduct of the study. These questions provide explanation to
the causal relationship of variables. The following research questions can be asked on
studies on elementary student’s remedial sessions and academic performance of
students:
Is there a significant difference in the posttest scores of the control group and
experimental group?

ASSESSMENT
As you have learned from this lesson, answer each item comprehensively.
1. What I know about research question is
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
2. I have learned that good questions are
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
3. This time, I have learned that when stating quantitative research questions
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

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ASSIGNMENT
Perform the following task. Referring to your background of the study and
research problem, list your research questions. When formulating these
questions, consider the design of your quantitative research.
1. ___________________________________________________________________
___________________________________________________________________
2. ___________________________________________________________________
___________________________________________________________________
3. ___________________________________________________________________
___________________________________________________________________
4. ___________________________________________________________________
___________________________________________________________________
5. ___________________________________________________________________
___________________________________________________________________

Module
9
_
SCOPE AND DELIMITATION
OF THE STUDY
INTRODUCTION
Your study's scope and delimitations are the sections where you define the
broader parameters and boundaries of your research. The scope details what your
study will explore, such as the target population, extent, or study duration. Delimitations
are factors and variables not included in the study.
Delimitations are the boundaries that the researcher sets in a research study,
deciding what to include and what to exclude. They help to narrow down the study and
make it more manageable and relevant to the research goal.

145
LESSON PROPER
Scope and Delimitation
In doing research study, we make sure that we have certainty and reasons for
drawing the inclusion and exclusion of research variables. We do not write for the sake
of writing the parts of the research paper, such as setting the scope and delimitation of
your study. It is important because it draws the boundary of your study. Without doing
so, research procedures and results will not be coherent to the goal of your study.

The scope specifies the coverage of your study such as variables, population or
participant, and timeline. Delimitation cites factors of your study that are not included or
excluded or those you will not deal in your study.
In this section of your research paper, you may also state the reasons why you
did not include the variables. A clearly written scope and delimitation of the study will
make it definitely easier to answer questions which are related or not related to your
study.

Components of Scope and Delimitation

In writing the scope and delimitation of your study, you are also asking the basic
profile questions of your research. The following are the components of the scope and
delimitation of the study but not limited to:

Topic of the Study. What are the variables to be included and excluded?
Objectives or Problems to be Addressed. Why are you doing this study?
Time Frame. When are you going to conduct this study?
Locale of the Study. Where are you going to gather your data?
Characteristics of the Respondents. Who will be your respondents?
Method and Research Instruments. How are going to collect the data?

Difference between Delimitation and Limitation of the Study

The delimitation of the study describes the various limitations that arose during
the design and conduct of the study. Along the way of conducting your study, you will
encounter limitations which you have not drawn before you start – these are the
delimitations of study. Most of the delimitations arose from the applicability or usefulness
of the findings of the study to the current problem.
Variables not included in your study are also determined by delimitation of your
study. While on the other hand, limitation of the study are those variables included in the
study.. Hence, limitation of the study is actually the identified scope of the study.

Summary
• Steps in developing a research topic include;(1) Choose a broad topic, (2) Do
preliminary research, (3) Define the problem, and (4) Refine the question
• Background of the study states the situation or circumstances within which your
research topic is conceptualized.
• Research Problem is the focus of investigation.
• Characteristics of good research questions are feasible, clear, significant, and ethical.

146
• The scope specifies the coverage of your study such as variables, population or
participant, and timeline. Delimitation cites factors of your study that are not included or
excluded or those you will not deal in your study.

ASSESSMENT
Read and analyze the statements below. Encircle the letter of the correct answer.
1. Which of the following is NOT an essential characteristic of a researchable question?
A. The question is answerable by some sort of data that can be collected.
B. Answering the question provides a positive outcome to society.
C. The question is comprehensive.
D. The question is interesting.
2. Which of the following questions is most suitable for quantitative research?
A. Will the colors of the wall affect children’s preference and engagement during
play time?
B. Is there a relationship between soil components and shape of seeds?
C. Do online materials enhance the performance of students?
D. What are the features of herbal plants in the province?
3. If you are going to look for a topic idea for your research study, what is the most
reliable source you are going to consider?
A. Review of literature C. Wikipedia
B. Folklores D. Blogs
4. Which of the following best describes the development process for a research
question?
A. To focus your literature review, research topic must be refined first before
doing preliminary research.
B. Preliminary research helps trim down a broad topic to a more manageable
question.
C. As specific question can be broadened to make study more significant.
D. A broad topic is trimmed down to make it more interesting.
5. What refers to an issue that has not been fully addressed by previous studies?
A. Research problem C. Research question
B. Research topic D. Research gap
6. Which of the following statements is a characteristic of a good research title?
A. It is short but accurate description of the content of the study.
B. It uses abbreviations to shorten the number of characters.
C. All beginning letters of each word is capitalized.
D. It indicates all variables in the study
7. Which of the following is the most common form of the research title?
A. Interrogative C. Question form
B. Phrase D. Declarative
8. What part of research expresses the context of the problem that will support the
validity and rationale of the study?
A. Research title C. Background of the study
B. Research topic D. Research problem
9. Which of the following characteristics describes a good research question?
A. Feasible, clear, significant and hypothetical

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 B. Feasible, clear, significant, and ethical
C. Clear, significant, and ethical
D. Feasible, clear, and ethical
10. Which if the following statements is NOT true about the background of research?
A. It elaborates on the findings or information from the literature cited.
B. It explains how the research question was derived.
C. It justifies the need to conduct the study.
D. It establishes the research gap.
11. What part of the research study states rationale of the problem and basic literature
background?
A. Statement of the Problem
B. Significance of the Study
C. Background of the Study
D. Scope and Delimitation
12. Quantitative research problem deals more with
A. description and general explanation of phenomena
B. description and explanation of situations
C. precision and specificity of the problem
D. trends and patterns of chosen group
13. “What are the various learning modalities offered in Gusa Elementary School for SY
2020-21?” is an example of research question of what type of quantitative research?
A. Quasi-experimental research C. Correlational Research
B. Descriptive Research D. Ex post facto
14. “What is the relationship between time spent in texting and spelling ability?” is an
example of research question of what type of quantitative research?
A. Correlational Research C. Experimental research
B. Descriptive Research D. Ex post facto
15. “Is there a difference in the scores of group A from group B after the special tutorial
program?” is an example of research question of what type of quantitative research?
A. Correlational Research C. Experimental research
B. Descriptive Research D. Ex post facto

148
 Pagsulat sa
Filipino sa Piling
Larangan -
Akademik

149
 Module
1
ANG KAHALAGAHAN NG PAGSUSULAT AT
ANG AKADEMIKONG PAGSULAT
LAYUNIN
Ang modyul na FILIPINO SA PILING LARANG (Akademik) ay inilimbag upang
matugunan ang hangarin ng mga mag-aaral ayon sa kanilang pangangailangan
tungo sa isang matagumpay na edukasyon. Ito ay lilinang sa kakayahan upang
mahasa ang galing ng bawat kabataan lalo na sa larangan ng akademikong pagsulat.
Ang bawat aralin, babasahin, gawain at mga pagsasanay sa bawat serye
ay iniangkop ayon sa kakayahan at interes ng mga mag-aaral ang matuto sa
isang makabuluhan, magkaroon ng analitikal, kritikal at mapanuring isip upang
magiging handa sa pagharap ng mga totoong hamon sa buhay.
Para mabigyan ka ng pangkalahatang ideya hinggil sa kursong ito, narito ang
iba’t ibang uri ng akademikong sulatin na tatalakayin sa kabuoan ng iyong pag-
aaral. Hindi mo lamang matututunan ang mga ito, kundi magkakaroon ka rin ng sapat
na kaalaman at kasanayan kung paano gawin o isulat ang mga sumusunod:

Pagkatapos ng modyul na ito, ang mga mag-aaral ay inaasahang:

1. Nabibigyang-kahulugan ang akademikong pagsusulat;
2. Nakikilalang iba’t ibang akademikong sulatin ayon sa:
a. Layunin
b. Gamit
c. Katangian
d. Anyo
3. Nakapagsasagawa ng panimulang pananaliksik kaugnay ng kahulugan at
katangian
4. Napapahalagahan nag akademikong pagsulat sa pamamagitan ng mga
gawain.

150
PAGLALAHAD
Akademikong Pagsulat
Isang masinop at sistematikong pagsulat ukol sa isang karanasang panliipuunan.
May katangian itong pormal, obhetibo, may paninindigan, may pananagutan, at may
kalinawan.

Ang Pagsusulat
Malaking tulong ang pagsusulat lalong lalo na sa mga taong nakasusulat,
nakababasa at maging sa pagdokumento ng mga mahahalagang pangyayari. Ayon kay
Mabelin (2012), ang pagsusulat ay isang pagpapahayag ng kaalamang kailanman
ay hindi maglalaho sa isipan ng mga bumasa at babasa sapagkat ito ay maaaring
pasalin-salin sa bawat panahon. Maaaring mawawala ang alaala ng sumulat ngunit ang
kaalamang kanyang ibinahagi ay mananatiling kaalaman.

Layunin ng Pagsulat
Ayon kay Mabelin (2012). Ang layunin sa pagsasagawa ng pagsulat ay maaaring
mahati sa dalawang bahagi. Una, ito ay maaaring personal o ekspresibo kung saan ang
layunin ng pagsulat ay nakabatay sa pansariling pananaw, karanasan, naiisip, o
nadarama ng manunulat. Ang ganitong paraan ng pagsulat ay maaaring magdulot sa
bumabasa ng kasiyahan, kalungkutan, pagkatakot, o pagkainis depende sa
layunin ng taong sumusulat. Ang karaniwang halimbawa nito ay ginagawa ng mga
manunulat ng sanaysay, maikling kuwento, tula, dula, awit, at iba pang akdang
pampanitikan.
Pangalawa, ito naman ay panlipunan o pansosyal kung saan ang layunin
ng pagsulat ay ang makipag-ugnayan sa ibang tao o sa lipunan na ginagalawan. Ang
ibang halimbawa nito ay ang pagsulat ng liham, balita, korespondensiya,
pananaliksik, sulating panteknikal, tesis, disertasyon, at iba pa.

Sa pangkalahatan, narito ang kahalagahan o ang mga benipesyo na maaaring

makuha sa pagsusulat:
1. Mahahasa ang kakayahang mag-organisa ng mga kaisipan at maisulat ito sa
pamamagitan ng obhektibong paraan.
2. Malilinang ang kasanayan sa pagsusuri ng mga datos na kakailanganin sa
isinisagawang imbestigasyon o pananaliksik.
3. Mahuhubog ang kaisipan sa pamamagitan ng mapanuring pagbasa sa
pamamagitan ng pagiging obhektibo sa paglatag ng mga kaisipang isusulat batay sa
mga nakalap na impormasyon.
4. Mahihikayat at mapauunlad ang kakayahan ng mag-aaral at makikilatis
ang mahahalagang datos na kakailanganin sa pagsulat.

5. Maaaliw sa pagtuklas ng mga bagong kaalaman at pagkakaroon ng

pagkakataong makapag-ambag ng kaalaman sa lipunan.
6. Mahuhubog ang pagbibigay pagpapahalaga nang paggalang at pagkilala sa
mga gawa at akda.

151
 7. Malilinang ang kasanayan sa pagkalap ng mga impormasyon mula sa iba’t
ibang batis ng kaalaman para sa akademikong pagsusulat.

Mga Gamit o Pangangailangan sa Pagsulat

Masasabing ang pagsulat ay isang talento dahil hindi lahat ng tao ay may
kakayahang lumikha ng isang makabuluhang akda o komposisyon. Kaya naman upang
makabuo tayo ng isang magandang sulatin ay kailangang mapukaw ang ating
interes. Kailangan nating mabatid ang mga dapat tandaan sa pagsusulat
partikular ng akademikong pagsulat. Narito ang mga iilan:
1. Wika- Nagsisilbing behikulo para maisatitik ang mga kaisipan, kaalaman,
damdamin, karanasan, impormasyon, at iba pang nais ipabatid ng taong nais sumulat.
Dapat matiyak kung anong uri ng wika ang gagamitin upang madaling maunawaan sa
uri ng taong babasa ng akda. Nararapat magamit ang wika sa malinaw, masining, tiyak,
at payak na paraan.
2. Paksa- Ang pagkakaroon ng isang tiyak at maganda na tema ng isusulat ay
isang magandang simula dahil dito iikot ang buong sulatin. Kailangan na magkaroon ng
sapat na kaalaman sa paksang isusulat upang maging makabuluhan, at wasto ang
mga datos na ilalagay sa akda o komposisyong susulatin.
3. Layunin- Ang layunin ang magsisilbing gabay sa paghabi ng mga datos o
nilalaman ng isusulat.
4. Pamaraan ng Pagsulat- May limang paraan ng pagsulat upang mailahad
ang kaalaman at kaisipan ng manunulat batay na rin sa layunin o pakay sa pagsusulat.
a. Paraang Impormatibo- Ang pangunahing layunin nito ay
magbigay ng bagong impormasyon o kabatiran sa mga mambabasa.
b. Paraang Ekspresibo- Ang manunulat ay naglalayong magbahagi
ng sariling opinyon, paniniwala, ideya, obserbasyon, at kaalaman hingil sa isang tiyak
na paksa batay sa kanyang sariling karanasan o pag-aaral.
c. Pamaraang Naratibo- Ang pangunahing layunin nito ay magkuwento o
magsalaysay ng mga pangyayari batay sa magkakaugnay at tiyak na
pagkakasunod-sunod.
d. Pamaraang Deskriptibo- Ang pangunahing pakay ng pagsulat ay
maglarawan ng katangian, anyo, hugis ng mga bagay o pangyayari batay sa mga
nakikita, naririnig, natunghayan, naranasan at nasaksihan.
e. Pamaraang Argumentatibo- Naglalayong manghikayat o
mangumbinsi sa mga mambabasa. Madalas ito ay naglalahad ng mga isyu ng
argumentong dapat pagtalunan o pag-usapan.

6. Kasanayang Pampag-iisip- Taglay ng manunulat ang kakayahang

maganalisa upang masuri ang mga datos na mahalaga o hindi na
impormasyon

na ilalapat sa pagsulat. Kailangang makatuwiran ang paghahatol upang makabuo

ng malinaw at mabisang pagpapaliwanag at maging obhetibo sa sulating ilalahad.
6. Kaalaman sa Wastong Pamamaraan ng Pagsulat- Dapat ding
isaalangalang sa pagsulat ang pagkakaroon ng sapat na kaalaman sa wika at

152
retorika partikular sa wastong paggamit ng malaki at maliit na titik, wastong
pagbaybay, paggamit ng batas, pagbuo ng talata, at masining at obhetibong paghabi ng
mga kasipan upang makabuo ng isang mahusay na sulatin.
7. Kasanayan sa Paghahabi ng Buong Sulatin- Ito ay tumutukoy sa
kakayahang mailatag ang mga kaisipan at impormasyon mula sa panimula hanggang
sa wakas na maayos, organisado, obhetibo, at masining na pamamaraan ang
isang komposisyon.

PAGTATAYA
Panuto: Sagutin ang mga sumusunod na katanungan at isulat ang sagot sa inyong
papel.
1. Ano kahulugan ng akademikong pagsulat batay sa iyong binasa?
2. Ano-ano ang kabutihang dulot ng akademikong pagsulat sa buhay ngayon at
sa susunod pang mga taon?
3. Bilang isang mag-aaral, naniniwala ka bang dapat talagang kunin ng lahat
ang kurso at asignaturang ito? Ipaliwanag ang sagot.
4. Isa-isahin ang mga layunin at kahalagahan ng pagsusulat. Naranasan mo na
ba ang benepisyo upang higit na mapaunlad ang iyong kasanayan?
5. Ano-ano ang gamit o pangangailangan sa pagsusulat? Alin dito sa palagay mo
ang pinakamahalaga?
6. Ano ano ang mga kakailanganin sa pagsusulat na sa tingin mo ay
napakahalaga. Ipaliwanag nang puspusan ang bawat isa.
7. Alin sa mga katangiang dapat na taglayin ng isang akademikong pagsulat ang
alam mo na dapat na pagbutihin?
8. Sa mga sulating napag-aralan, alin dito ang pinakagusto mong gawin?

153
 Module
_________________________________

2
MGA URI NG PAGSULAT AT MGA
KATANGIANG DAPAT TAGLAYIN NG
AKADEMIKONG PAGSULAT
PANIMULANG GAWAIN
Panuto: Sagutin ng TAMA o MALI ang mga pahayag tungkol sa pagsulat.
__________1. Ang malikhaing pagsulat at teknikal na pagsulat ay kapwa
maituturing na akademikong pagsulat.
__________2. Ang paggamit ng mga kolokyal at balbal na wika ay maituturing na
pormal.
__________3. Ang wikang Filipino ang opisyal na wika ng Pilipinas.
__________4. Ang mga awit, kwento at dula ay kabilang sa akademikong
pagsulat.
__________5. Hindi dapat isaalang-alang ang paksa at wika at layunin sa
anumang sulatin

PAGLALAHAD
Mga Uri ng Pagsulat
1. Malikhaing Pagsulat (Creative Writing)
- Pangunahing layunin nito ay mahatid ng aliw, makapukaw ng damdamin, at
makaantig sa imahinasyon at isipan ng mga mambabasa.
- Karaniwang bunga ito ng ating malikot na imahenasyon o kathang-isip lamang.
Halimbawa: Maikling kwento, dula, nobela, komiks, iskrip ng teleserye,
pelikula, musika, at iba pa.

2. Teknikal na Pagsulat (Technical Writing)

- Layuning pag-aralan ang isang proyekto o kaya naman ay bumuo ng isang
pag-aaral na kailangan lutasin ang isang problema o suliranin.
Halimbawa: Feasibility Study on the Construction o Platinum Towers in
Makati, Project on the Renovation o Royal Theatre in Caloocan City, Proyekto sa
Pagsasaayos ng Ilog ng Marikina.

3. Propesyonal na Pagsulat (Professional Writing)

- Ito ay kaugnay sa mga sulating may kinalaman sa isang tiyak na larangang

natutuhan sa paaralan lalo na sa pagawa ng mga sulatin o pag-aaral tungkol sa

napiling propesyon o bokasyon ng isang tao.
Halimbawa: Guro- lesson plan; doktor at nars- medical report, narrative report

154
4. Dyornalistik na Pagsulat (Journalistic Writing)
- Ito ay tungkol sa sulating may kaugnayan sa pamamahayag.
- Mahalagang ang mga taong sumusulat nito ay maging bihasa sa
pangangalap ng mga totoo, obhetibo, at makabuluhang mga balita at isyung nagaganap
sa kasalukuyan na kanyang isusulat sa pahayagan, magasin, o kaya naman ay iuulat
sa ardyo at telebisyon.
Halimbawa: balita, editoryal, lathalain, artikulo, at iba pa.

5. Reperensiyal na Pagsulat (Referential Writing)

- Layunin ng sulatin na mabigyang pagkilala ang mga pinagkunang
kaalaman o impormasyon sa paggawa ng koseptong papel, tesis, at disertasyon.
Halimbawa: Review of Related Literature (RLL), Sanggunian
6. Akademikong Pagsulat (Academic Writing)
Ito ay isang intelektuwal na pagsulat. Ang gawaing ito ay naktutulong sa
pagpapataas ng kaalaman ng isang indibidwal sa iba’t ibang larang. Ito ay may
sinusunod na partikular na kumbensiyon tulad ng pagbibigay ng suporta sa mga
ideyang pangangatuwiran. Layunin nitong maipakita ang resulta ng pagsisiyasat o
ginagawang pananaliksik. Kaya naman, sa modyul na ito ay lubos na tatalakayin ang
mahahalagang paksa hinggil dito na tiyak na makatutulong nang malaki sa pagharap
mo sa totoong buhay lalo na sa larangan ng edukasyon at pagtatrabaho.

Mga Katangiang Dapat Taglayin ng Akademikong Pagsulat

1. Obhetibo- Mahalaga ang tunay at pawang katotohanan ng mga impormasyon.
Iwasan ang mga pahayag na batay sa aking pananaw o ayon sa haka-haka o opinyon.
2. Pormal- Iwasan ang paggamit ng mga salitang kolokyal o balbal. Sa halip, gumamit
ng mga salitang pormal na madali ng maunawaan ng mga mambabasa. Ang
tono o ang himig ng impormasyon ay dapat maging pormal din.
3. Maliwanag at Organisado- Sa paglalahad ay nararapat na maging malinaw at
organisadong mga kaisipan at datos. Nakikitaan ng maayos na pagkakasunod-
sunod at pagkakaugnay-ugnay ng pangungusap na binubuo nito. Ang
pangunahing paksa ay dapat nabibigyang-diin sa sulatin.
4. May Paninindigan- Mahalagang mapanindigan ng sumusulat ang paksang nais
niyang bigyang-pansin o pag-aralan, ibig sabihin hindi maganda ang mapagbago-bago
ng paksa. Ang layunin nito ay mahalagang mapanindigan hanggang sa matapos ang
isusulat. Maging matiyaga sa pagsasagawa ng pananaliksik at pagsisiyasat ng mga
datos para matapos ang pagsulat ng napiling paksa.
5. May Pananagutan- Ang mga sanggunian na ginamit sa mga nakalap na datos
o impormasyon ay dapat na bigyan ng nararapat na pagkilala. Ito ay isang etika at
pagbibigay galang sa awturidad na ginamit bilang sanggunian.

PAGTATAYA
Panuto: Basahin at unawain ng mabuti ang mga sumusunod na pahayag at isulat
sa iyong papel ang wastong titik ng iyong napiling sagot.

155
1. Ayon sa kanya “Ang pagsusulat ay isang pagpapahayag ng kaalamang
kailanman ay hindi maglalaho sa isipan ng mga bumasa at babasa sapagkat ito ay
maaaring pasalin-salin sa bawat panahon”.
a. Mabelin b. Jose Rizal c. Rodrigo Duterte d. Emilio Jacinto
2. Ito ay nagsisilbing behikulo upang maisatitik ang mga kaisipan, kaalaman,
damdamin, karanasan, impormasyon, at iba pang nais ilahad ng isang taong sumusulat.
a. Paksa b. Layunin c. Wika d. Pagsulat
3. Ito ay nagsisilbing gabay sa paghabi ng mga datos o nilalaman ng iyong
isusulat.
a. Paraan b. Layunin c. Personal d. Pagsulat
4. Ginagawa sa layuning pag-aralan ang isang proyekto o kaya naman ay bumuo ng
isang pag-aaral na kailangang lutasin ang isang problema o suliranin.
a. Teknikal na Pagsulat c. Akademikong Pagsulat
b. Malikhaing Pagsulat d. Dyornaliktik na Pagsulat
5. Ito ay may kinalaman sa isang tiyak na larangang natutuhan sa akademya o
paaralan.
a. Reperensiyal na Pagssulat c. Akademikong Pagsulat
b. Malikhaing Pagsulat d. Propesyonal na Pagsulat
6. Ang ginamit na mga sanggunian ng mga nakalap na datos o impormasyon ay dapat
na bigyan ng nararapat na pagkilala.
a. May paninindigan c. Maliwanag at organisado
b. May pananagutan d. Pormal
7. Alin sa mga sumusunod ang katangian na dapat taglayin ng isang mabuting
manunulat.
a. Pagiging impormal sa paglalahad ng pambabatikos.
b. Pagsaalang-alang sa paksa, layunin at mga salitang gagamitin upang
maging mabisa ang paglalahad ng isang sulatin.
c. Paggamit ng mga mahihirap na salita upang mahirap unawain.
d. Pagiging lantaran sa mga sensitibong usapin.
8. Alin sa mga sumusunod ang angkop na paglalarawan sa akademikong sulatin?
a. Ito ay mahirap gawin at hindi nakatutulong sa mga mag-aaral
b. Ito ay nakabatay lamang sa mga sulatin na may kaugnayan sa
akademiko lalo na sa paaralan.
c. Hindi na kailangan pag-aralan dahil madali lang itong matututunan.
d. Mahalagang matutunan upang maging maayos, makabuluhan,
nakakaangat sa pagsulat bilang tugon sa mahigpit na kompetisyon sa larangan ng
edukasyon at trabaho.
9. Mahalagang iwasan ang paggamit ng mga wikang kolokyal at balbal sa halip
ay gumamit ng mga salitang madaling maunawaan.
a. Impormal b. Pormal c. Kaakit-akit d. Paglalahad
10. Ang mga kaisipan ay nararapat maayos ang pagkakasunod-sunod at malinaw
ang paglalahad nito.
a. May paninindigan b. May pananagutan c. Maliwanag at organisado d.
Obhetibo

156
TAKDANG ARALIN
Panuto: Basahin ang mga sumusunod na pahayag at alamin kung anong
uri ng sulating pang-akademiko ang nilalarawan nito. Isulat sa patlang ang
inyong sagot.

1. Ang pangunahing layunin ng pagsulat na ito ay ang pagbuo ng isang pagaaral o

proyekto.
______________________________________________________________________
2. Ang mga paraan na argumentatibo, deskriptibo, impormatibo, naratibo, at
ekspresibo ay nakapaloob sa pangangailangang ito.
______________________________________________________________________
3. Anyo ito ng pagsulat na ang layunin ay mahatid ng aliw at makapukaw ng damdamin
at makaantig ng imahinasyon.
______________________________________________________________________
4. Gamit kung saan pangkalahatang umiikot ang pangunahing ideyang dapat
nakapaloob sa sinusulat.
______________________________________________________________________
5. Ito ay anyong dapat mahasa sa mga propesyonal gaya ng mga doktor, nars, ihenyero
at iba pa.
______________________________________________________________________

________________________________

Module
3
MGA HAKBANG SA PAGSULAT NG IBA’T
IBANG AKADEMIKONG PAGSULAT
LAYUNIN
Ang modyul na ito ay binubuo upang hubugin kayong mag-aaral na may
kakayahan at kasanayang makaagapay sa pamantayan sa ika-21 na siglo. Layunin

ng modyul na itong sanayin kayo sa pagsulat ng iba’t ibang sulating lilinang sa

kakayahang magpahayag tungo sa mabisa, mapanuri, at masinop na pagsusulat
157
sa piniling larangan.
Dito nalilinang ang kakayahan ninyong bumuo ng isang sulatin alinsunod sa
wastong pagsulat ng isang sulating pang-akademiko. Makikita sa loob ng modyul
ang iba’t ibang istratehiyang naaayon sa tamang pag-unawa, hakbangin, detalye at
tuntunin sa akademikong pagsulat. Tutulungan ka sa mga inihandang gawain.
Alam kong makakaya mo itong sagutin. Kaya mo to! Handa ka na ba? Simulan mo
na.
Pagkatapos ng modyul na ito, ang mga mag-aaral ay inaasahang:
1. Naisasagawa nang mataman ang mga hakbang sa pagsulat ng mga piniling
akademikong sulatin;
2. Natutukoy ang mahahalagang impormasyong pinakinggan upang makabuo ng
katitikang-pulong at sintesis o buod;
3. Nakasusunod sa istilo at teknikal na pangangailangan ng akademikong sulatin.

PANIMULANG GAWAIN
Panuto: Basahin ang bawat talata sa ibaba mula sa buod ng kwentong. Ang
Alibughang Anak na hango sa Bibliya, Lukas 15:11-32. Isaayos ang bawat talata ayon
sa simula, gitna at wakas upang mabuo ang kwento. Isulat sa patlang ang letrang A, B
at C.
__________ Inalo siya ng kanyang ama at ipinaliwanag dito ang dahilan na siya ay
kasa-kasama at kapiling nito sa lahat ng oras at ang mga ari-arian ay inihabilin nito sa
kanya samantalang ang kanyang bunsong kapatid na umalis ay itinuring nang patay
ngunit muling nabuhay, nawala ngunit muling nakita.

__________ Dahil sa dinanas na hirap, napagtanto niya ang mga pagkakamaling

ginawa kaya napagpasyahan niyang humingi ng tawad, magpakumbaba at bumalik sa
kaniyang ama. Dahil sa pagmamahal ng ama sa anak, buong puso niya itong tinanggap
at ipinagdiwang pa ang pagbabalik ng anak na siyang ikinasama ng loob ng panganay
na anak.
__________ May isang amang may dalawang anak. Kinuha ng bunsong anak ang
mana nito at kanyang ginugol sa mga makamundong gawain. Ngunit isang araw ay
naubos ang lahat ng kayamanang minana niya at siya’y naghirap at namuhay ng isang
kahig at isang tuka.

PAGLALAHAD
Akademikong Sulatin
Ang akademikong sulatin ay isang uri ng pormal na sulating isinasagawa sa
isang akademikong institusyon na ginagamitan ng matataas na pamamaraan ng
kasanayan sa pagsulat. Taglay ng Akademikong sulatin ang pagkakaroon ng prosesong
dapat sundin. Bagamat masalimuot ang proseso ng akademikong sulatin, may
maaasahang paraan upang malagpasan ang hamon kaugnay sa pagsulat.
Ang salitang akademiko o academic ay mula sa mga wikang Europeo (Pranses:
academique; Medieval Latin: academicus) noong gitnang bahagi ng ika-16 na siglo.
Tumutukoy ito o may kaugnayan sa edukasyon, iskolarsyip, institusyon, o larangan ng
pag-aaral na nagbibigay-tuon sa pagbasa, pagsulat, at pag-aaral, kaiba sa praktikal o
teknikal na gawain.

158
Abstrak
Ang Abstrak ay isang buod ng pananaliksik, artikulo, tesis, disertasyon, rebyu,
proceedings at papel pananaliksik na naisumite sa komperensiya at iba pang gawain na
may kaugnay sa disiplina upang mabilis na matukoy ang layunin ng teksto. Kadalasang
makikita ito sa simula pa lang ng manuskrito, ngunit itinuturing ito na may sapat nang
impormasyon kung kaya’t maaaring mag-isa o tumayo sa kaniyang sarili.
Inilalahad ng Abstrak ang masalimuot na datos sa pananaliksik at pangunahing
mga metodolohiya at resulta sa pamamagitan ng paksang pangungusap o kaya’y isa
hanggang tatlong pangungusap sa bawat bahagi. Ito’y may layuning magpabatid,
mang-aliw at manghikayat.
Ayon kay Philip Koopman (1997), bagamat ang abstrak ay maikli lamang, tinataglay nito
ang mahalagang elemento o bahagi ng sulating akademiko tulad ng;
1. Pamagat - Pinakapaksa o tema ng isang akda/sulatin.
2. Introduksyon o Panimula - nagpapakita ng malinaw na pakay o layunin at
mapanghikayat ang bahaging ito upang makapukaw ng interes sa mambabasa at sa
manunulat.
3. Kaugnay na literatura - Batayan upang makapagbibigay ng malinaw
nakasagutan o tugon para sa mga mambabasa.
4. Metodolohiya - Isang plano sistema para matapos ang isang gawain.
5. Resulta - Sagot o tugon para mapunan ang kabuuan ng nasabing sulatin.
6. Konklusyon - Panapos na pahayag na naglalaman ng ideya o opinyon na
mag-iiwan ng palaisipan kaugnay sa paksa.

Mga Hakbang sa Pagsulat ng Abstrak

1. Basahing mabuti at pag-aralan ang papel o akademikong sulatin na gagawan
ng abstrak.
2. Hanapin at isulat ang mga pangunahing kaisipan o ideya ng bawat bahagi ng
sulatin mula sa introduksyon, kaugnay na literatura, metodolohiya, resulta at
konklusyon.
3. Buuin gamit ang mga talata ang mga pangunahing kaisipang taglay ng bawat
bahagi ng sulatin. Isulat ito ayon sa pagkakasunod-sunod ng mga bahaging ito sa
kabuuan ng mga papel.
4. Iwasang maglagay ng mga ilustrasyon, grapiko, talahanayan, at iba pa
maliban na lamang kung sadyang kinakailangan.
5. Basahing muli ang ginawang abstrak. Suriin kung may nakaligtaang
mahahalagang kaisipang dapat isama rito.
6. Isulat ang pinal na sipi nito.

Mga Katangian ng Mahusay na Abstrak

1. Binubuo ng 200-250 na salita
2. Gumagamit ng mga simpleng pangungusap
3. Walang impormasyong hindi nabanggit sa papel
4. Nauunawaan ng target na mambabasa

159
PAGTATAYA
Panuto: Punan ng angkop na bilang 1-5 ang ilang hakbang sa pagbuo ng
akademikong sulatin. Isulat ang sagot sa patlang na inilaan sa bawat numero.
__________ 1. Pagbuo ng unang draft
__________ 2. Pagpili ng paksa
__________ 3. Paglalathala / Pagproseso
__________ 4. Pag-eedit at Pagrerebisa
__________ 5. Pinal na paksa

TAKDANG ARALIN
Panuto: Mula sa binasang akda sa itaas,
kilalanin ang mga karagdagang bahagi
ng abstrak na binanggit sa loob ng
kahon.

Module
_________________________________

4
SIPNOSIS O BUOD
PANIMULANG GAWAIN
Panuto: Basahin at intindihin nang mabuti ang bawat tagpo sa kuwentong alibughang
anak. Pagkatapos mong basahin, sagutin ang konseptong nakapaloob sa talahanayan
na may kaugnayan sa kuwentong binasa.

160
Panuto: Basahin ang buod ng Alibughang Anak sa ibaba at pagkatapos mabasa ay
bigyan ito ng iba’t ibang ideya sa pamamagitan ng pagkompleto sa talahanayang
ibinigay na gawain.

PAGLALAHAD
Sinopsi o Buod
Ang Sinopsis o Buod ay isang uri ng lagom na kalimitang ginagamit sa mga
akdang nasa tekstong naratibo tulad ng kuwento, salaysay, nobela, dula, parabola,
talumpati, at iba pang anyo ng panitikan. Ang buod ay maaring buuin ng isang talata o
higit pa o maging ng ilang pangungusap lamang. Sa pagsulat ng sinopsis, mahalagang
maibuod ang nilalaman ng binasang akda gamit ang sariling salita. Ang pagbubuod o
pagsulat ng sinopsis ay naglalayong makatulong sa madaling pag-unawa sa diwa ng
seleksiyon o akda, kung kaya’t nararapat na maging payak ang mga salitang gagamitin.
Layunin din nitong maisulat ang pangunahing kaisipang taglay ng akda sa amamagitan
ng pagtukoy sa pahayag ng tesis nito. Sa pagkuha ng mahahalagang detalye ng akda,
mahalagang matukoy ang sagot sa sumusunod; Sino? Ano? Kailan? Saan? Bakit?
161
 Paano? Sa pamamagitan ng pagsagot sa mga tanong na ito, magiging madali ang
pagsulat ng buod.

Sa pagsulat ng Sinopsis o buod, mahalagang maipakilala sa mga babasa nito

kung anong akda ang iyong ginawan ng buod sa pamamagitan ng pagbabanggit sa
pamagat, may-akda at pinanggalingan ng akda. Makatutulong ito upangmaipaunawa sa
mga mambabasa na ang mga kaisipang iyong inilahad ay hindi galing sa iyo kundi ito
ay buod lamang ng akdang iyong nabasa. Iwasan din ang magbigay ng iyong sariling
pananaw o paliwanag tungkol sa akda. Maging obhetibo sa pagsulat nito.

Mga Dapat Tandaan sa Pagsulat ng Sinopsis o Buod

Narito ang ilang mahahalagang bagay na dapat tandaan sa pagsulat ng buod o
synopsis:
1. Gumamit ng ikatlong panauhan sa pagsulat nito.
2. Isulat ito batay sa tono ng pagkakasulat ng orihinal na sipi nito. Kung ang
damdaming naghahari sa akda ay malungkot, dapat na maramdaman din ito sa buod
na gagawin.
3. Kailangang mailahad o maisama na rito ang mga pangunahing tauhan
maging ang kanilang mga gampanin at mga suliraning kanilang kinaharap.
4. Gumamit ng mga angkop na pang-ugnay sa paghabi ng mga pangyayari sa
kuwentong binubuo ng dalawa o higit pang talata.
5. Tiyaking wasto ang gramatika, pagbabaybay at mga bantas na ginamit sa
pagsulat.
6. Huwag kalimutang isulat ang sangguniang ginamit kung saan hinango o
kinuha ang orihinal na sipi ng akda.

Mga hakbang sa pagsulat ng Sinopsis o Buod

Narito naman ang mga hakbang na maaaring gamitin sa masining at maayos na
pagsulat ng buod ng isang akda:
1. Basahin ang buong seleksyon o akda at unawaing mabuti hanggang makuha ang
buong kaisipan o paksa ng diwa.
2. Suriin at hanapin ang pangunahin at di pangunahing kaisipan.
3. Habang nagbabasa, magtala at kung maaari ay magbalangkas.
4. Isulat sa sariling pangungusap at huwag lagyan ng sariling opinyon o
kuro-kuro ang isinulat.
5. Ihanay ang ideyang sang-ayon sa orihinal.
6. Basahin ang unang ginawa, suriin at kung mapaiikli pa ito ng hindi babawasan ang
kaisipan ay lalong magiging mabisa ang isinulat na buod.

Sa pagbubuod naman ng mga piksyon, tula, kanta at iba pa, maaring gumawa muna
ng story map o graphic organizer upang malinawan ang daloy ng pangyayari.
Pagkatapos, isulat ang buod sa isang talata kung saan ilalahad ang pangunahing
karakter, ang tunggalian, at ang resolusyon ng tunggalian
\

162
Narito ang halimbawa ng story map:

PAGTATAYA
Panuto: Basahin nang maayos ang tanong at bilugan ang letra ng tamang sagot.
1. Ang ______________ ay isang uri ng lagom na kalimitang ginagamit sa mga akdang
nasa tekstong naratibo tulad ng kuwento, salaysay, nobela, dula, parabola, talumpati, at
iba pang anyo ng panitikan.
a. Pagsulat ng sinopsis o buod c. Pagsulat ng abstrak
b. Pagsulat ng bionote d. Posisyong papel
2. Layunin ng _________________ na maisulat ang pangunahing kaisipang taglay ng
akda sa pamamagitan ng pagtukoy sa pahayag ng tesis nito.
a. Pagsulat ng sinopsis o buod c. Pagsulat ng abstrak
b. Pagsulat ng bionote d. Posisyong papel
3. Tiyaking wasto ang _____________, pagbabaybay, at mga bantas na ginamit sa
pagsulat.
a. sukat b. tugma c. gramatika d. idyoma

163
4. Sa pagsulat ng sinopsis o buod basahin ang buong ________________ at
unawaing mabuti hanggang makuha ang buong kaisipan o paksa ng diwa.
a. simula lamang ng seleksyon c. buong seleksyon o akda
b. wakas lamang ng seleksyon d. gitna lamang ng akda
5. Sa pagsulat ng buod o sinopsis iwasang magbigay ng _______________.
a. sariling pananaw c. obhetibong
b. ideyang sang-ayon sa orihinal d. di obhetibong pananaw

TAKDANG ARALIN
Panuto: Batay sa iyong karanasan, sumulat ng mahalagang pangyayaring hindi
mo makakalimutan na nagtataglay ng simula, gitna at wakas alinsunod sa
wastong pagsulat ng buod o sinopsis. Isulat sa sagutang papel.

Module
5
BIONOTE
PANIMULANG GAWAIN
Panuto: Bigyan ng sariling pagpapakahulugan ang salitang BIO at NOTE

164
PAGLALAHAD

Bionote
Ang Bionote ay maituturing ding isang uri ng lagom na ginagamit sa pagsulat ng
personal profile ng isang tao. Marahil ay nakasulat ka na ng iyong talambuhay o
tinatawag sa Ingles na autobiography o kaya ng kathambuhay o katha sa buhay ng
isang tao o biography. Parang ganito rin ang bionote ngunit ito ay higit na maikli
kompara sa mga ito. Ayon kay Duenas at Sanz (2012) sa kanilang aklat na Academic
Writing for Health Sciences, ang bionote ay tala sa buhay ng isang tao na naglalaman
ng buod ng kanyang academic career na madalas ay makikita o mababasa sa mga
journal, aklat, abstrak ng mga sulating papel, websites, at iba pa.
Kadalasan, ito ay ginagamit sa paggawa ng bio-data, resume, o anumang
kagaya ng mga ito upang ipakilala ang sarili para sa isang propesyonal na layunin. Ito
rin ang madalas na mababasa sa bahaging “Tungkol sa Iyong Sarili” na makikita mga
social network o digital communication sites. Layunin din ng bionote na maipakilala ang

sarili sa madla sa pamamagitan ng pagbanggit ng mga personal na impormasyon

tungkol sa sarili at maging ng mga nagawa o ginagawa sa buhay.

Mga bagay na dapat tandaan sa pagsulat ng Bionote

1. Sikaping maisulat lamang ito sa nang maikli. Kung ito ay gagamitin sa
resume, kailangang maisulat ito gamit ang 200 salita. Kung ito naman ay gagamitin
para sa networking site, sikaping maisulat ito sa loob ng lima (5) hanggang anim (6) na
pangungusap.
2. Magsimula sa pagbanggit ng mga personal na impormasyon o detalye tungkol
sa iyong buhay. Maglagay rin ng mga detalye tungkol sa iyong mga interes.
Itala rin ang iyong mga tagumpay na nakamit, gayunman, kung ito ay
marami, piliin lamang ang dalawa (2) o tatlong (3) na pinakamahalaga.
3. Isulat ito gamit ang ikatlong panauhan upang maging litaw na obhetibo ang
pagkakasulat nito.
4. Gawing simple ang pagkakasulat nito. Gumamit ng mga payak na salita
upang madali itong maunawaan at makamit ang totoong layunin nitong
maipakilala ang iyong sarili sa iba sa maikli at tuwirang paraan. May
5. Ibang gumagamit ng kaunting pagpapatawa para higit na maging kawiliwili
ito sa mga babasa, gayunman iwasang maging labis sa paggamit nito.
Tandaan na ito ang mismong maglalarawan kung ano at sino ka.
6. Basahing muli at muling isulat ang pinal na sipi ng iyong bionote. Maaring
ipabasa muna ito sa iba bago tuluyan itong gamitin upang matiyak ang
katumpakan at kaayusan nito.

PAGTATAYA
Panuto: Basahin ng maayos ang tanong at bilugan ang letra ng tamang sagot.
1. Ang bionote ay ________ sa buhay ng isang tao na naglalaman ng buod ng kanyang
academic career.
a. tula b.talumpati c. tala d. awit

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2. Kung ito naman ay gagamitin para sa networking site, sikaping maisulat ito sa loob
ng __________________ na pangungusap.
a. 4 hanggang 5 b. 7 hanggang 9 c. 8 hanggang 10 d. 5
hanggang 6
3. Sa pagsulat ng bionote kailangang gumamit ng _____________ upang maging
malinaw at madali itong maunawaan.
a. talasalitaan b. payak na salita c. idyoma d. character
\ ketch
4. Ang bionote ay maituturing ding isang uri ng lagom na ginagamit sa
pagsulat ng ________________ng isang tao.
a. Personal Profile b.tula c. maikling kuwento d. epiko
5. Sa pagsulat ng bionote, isulat ito gamit ang _______________ upang maging litaw
na obhetibo ang pagkakasulat nito.
a. Unang Panauhan b. Ikalawang Panauhan c. Ikatlong Panauhan
d. Ikaapat na Panauhan

TAKDANG ARALIN
Panuto: Batay sa sarili mong kaalaman o pagkakaunawa, itala kung ano ang
pagkakaibA o pagkakatulad ng Bionote at Talambuhay sa pamamagitan ng Venn
Diagram.

166
 Module
6
ANG ETIKA AT RESPONSIBILIDAD
SA PAGSULAT
PANIMULANG GAWAIN
Hanapin sa loob ng kahon ang mga uri ng akademikong sulatin na napag-aralan
sa nakaraang modyul. Bilugan ang mga sagot, maaaring pahalang o patayo ang
salita.

PAGLALAHAD
Etika at Responsibilidad ng Mananaliksik
- Sa kahit na anong gawain, may etikang sinusunod upang masanay at maisaayos ang
mga gawain.
- Sa larong golf, bahagi ng etika ang hindi pagtawanan, kutyain o paringgan ang
kasamang manlalaro kahit hindi mahusay ang pagtira nito sa bola. 21
- Sa mga miting, simposyun at iba pang usapang panggrupo, bahagi ng etika na
patapusin muna ng sasabihin ang isang tao bago magsalita ang iba pang gustong
magsalita.
- Sa pagmamaneho, bahagi ng etika ang pagkumpas ng kamay bilang pasasalamat o
pagkilala sa isang behikulong huminto para magbigay-daan sa iyo. - Sa hapag-kainan,
hinihingi ng mabuting asal na hintaying matapos ang lahat bago magligpit ng kinainan o
kaya’y humingi ng dispensa kung kailangang umalis ng maaga kaysa sa iba.

Sa pananaliksik, mayroon ding mga ganito. Anu-ano ang mga etikang ito?
1. Kilalanin mo ang ginamit mong ideya. Anumang hindi iyo ay ipaalam mong hindi
iyo sa pamamagitan ng mga tala at bibiliograpiya.

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2. Huwag kang kumuha ng datos kung hindi ka pinapayagan o walang
permiso. Sa mga bukas na salansan ng libro sa aklatan, dyaryo, magasin, programa sa
radio, TV, pelikula at teatro,hindi kinakailangang hingin ang permiso ng mga
sumulat/may-ari para banggitin, sipiin o magamit na materyal sa pananaliksik.Kailangan
lang silang kilalanin sa bibliograpiya. Gayunpaman, may mga materyal na kailangang
ihingi ng permiso ng may-ari.Halimbawa, may mga pribadong koleksyon ang mga
indibidwal o kaya’y mga kumpidensyal na dokumento na hindi basta ipinahihiram ng
may-ari.Hingin din ang permiso sa pagteyp ng mga interbyu.Kung ayaw ng iniinterbyu
na mai-video siya o kaya’y maiteyp ay huwag pilitin.Pero huwag namang gawin ito nang
patago. Ang hindi pagsunod sa hinihingi ng etika ay maaring humantong sa di ninyo
pagkakasundo ng taong kinukuhanan ng materyal.Mas malala, maaaring humantong ito
sa korte.Iwasan mong mangyari ito para hindi makaabala sa iyong pag-aaral.

3. Iwasan mong gumawa ng mga personal na obserbasyon, lalo na kung

negatibo ang mga ito o makakasirang-puri sa taong iniinterbyu. Maging obhetibo at
maingat sa pagbibigay ng obserbasyon, kung kinakailangang gawin to.Pero kung
maiiwasan, manatili sa paksa ng interbyu.

4. Huwag kang mag-shortcut. Anumang pag-shortcut ay masasabing bunga ng

katamaran.Ayaw nang magpagod pa.Tinatamad na.Gusto na agad matapos.Pero
anumang pag-shortcut ay magbubunga rin ng di-kasapatan ng datos na magreresulta
sa di rin sapat na pagsusuri.Bitin, ika nga.Paano nga ba ginagawa ang pag-shortcut?
Narito ang ilang halimbawa:
Kulang/hindi tapos ang paghahanap ng materyales.
Hindi na sinusuri nang malalim ang materyales.
Mabilisang nagbibigay ng konklusyon/rekomendasyon para
matapos lang.

5. Huwag kang mandaya. Isang “krimen” ang pandaraya sa pananaliksik. Sa mga

grabeng sitwasyon, maaring maging dahilan ito ng pagpapatalsik sa iyo bilang
estudyante.Sa susunod na seksyon, mas detalyado mong makikita ang mga uri ng
pandaraya sa pananaliksik.Tandaan mo na hindi ito ipinapakita sa iyo para gayahin
kundi para hindi gawin nang makaiwas ka rin sa anumang problemang idudulot nito.

PAGTATAYA
Suriin ang mga sumusunod na sitwasyon. Anong etika at responsibilidad
sa pagsulat ang dapat isaalang-alang sa mga sumusunod?
1) Isa kang journalist, ilalabas mo ba sa publiko ang isang balitang may kaugnayan sa
“pagkasira” ng imahe ng Pangulo ng Pilipinas?
______________________________________________________________________
______________________________________________________________________
2) Isa kang manunulat ng inyong campus paper. Paano mo ipaaabot nang may
paggalang sa administrasyon ang mga sirang pasilidad sa inyong paaralan?
___________________________________________________________________
___________________________________________________________________

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_________________________________

Module
7
PLAGIARISM AT ANG RESPONSIBILIDAD
NG MANANALIKSIK
PANIMULANG GAWAIN

Pamilyar ka ba sa larawang ito?

The Mettle of Filipino Spirit
Ito ay nagkamit ng unang gantimpala sa 2nd Calidad Humana National Essay
Photography Competition nang ilahok ni Mark Joseph Solis, isang mag-aaral ng
Unibersidad ng Pilipinas noong Setyembre 2013. Ito umano ay kinuhaan ni Solis sa
isang komunidad sa Zamboanga ngunit pinabulaanan ni Gregory John mith na siya
talaga ang kumuha ng litrato sa Brazil noong 2006 at inilagay sa internet, na siya
namang inangkin ni Solis. Kalaunan ay humingi ng paumanhin si Solis kay Smith at
isinauli ang premyong napanalunan.

Mga tanong:
1. Sa tingin mo ba may pagkakamaling nagawa si Mark Joseph Solis?
___________________________________________________________________
___________________________________________________________________
______________________________________________________________________
2. Ano sa palagay mo ang dapat na gawin ng mga mag-aaral upang maiwasan
ang ganitong sitwasyon?
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

3. Bilang mag-aaral, ano ang aral na natutunan mo rito? Bakit?

169
___________________________________________________________________
_____________________________________________________________________
___________________________________________________________________

PAGLALAHAD
Plagiarism at ang Responsibilidad ng Mananaliksik
- ang pangongopya ay pandaraya at di-katanggap-tanggap sa
pananaliksik.Maaari din itong humantong sa mga problemang lega. Iwasan ito para
huwag mapasok sa gulo at gusot.
- Plagiarism ang teknikal na salitang ginagamit sa wikang Ingles kaugnay ng
ngongopya ng gawa ng ibang nang walang pagkilala.
- Iba-iba ang anyo/uri/tindi ng pangongopya na puwedeng ituring na plagiarism.
Iba-iba rin ang dahilan kung bakit nagaggawa ito. Puwedeng dahil lang ito sa
kapabayaan, tipogrpikal na kamalian, sinadyang pangongopya, o tahasang pag-
aangkin. Mahalangang malaman mo hanggat maaga ang dapat mong iwasan.

Narito ang ibang anyo o uri ng plagiarism:

1. Tahasang pag-angkin sa gawa ng iba. Siguro, sasabihin mong hindi ito

kapanipaniwala. Pero totoong nangyayari ang ganito. Sa UP mismo ay marami nang
kaso ang napapabalita. Halimbawa, isang estudyanteng freshman ang nagsabmit sa
propesor ng kanyang papel na gawa ng iba at pinalitan lang niya ang pangalan nito ng
kanyang pangalan. Grabeng trabaho ito. Tunay itong pandaraya. Ito ang dahilan ng
pagpapatalsik sa kanya sa Unibersidad. At kahit may permiso pa ang sumulat ay
matatawag pa rin itong plagiarism lalo na kung mapapatunayang hindi talaga kanya ito.
May estudyante ding pinalitan lang ang ilang salita ng ibang katumbas na salita sa
artikulong kinopya sa magasin, tapos ay isinabmit sa propesor bilang kanyang artikulo.
Pag-aangkin ito ng gawa ng iba. Mabigat din ang kaparusahan dito. Minsan naman (at
talagang nangyari rin ito), isang estudyante ang nanghiram ng iskrip sa isang istasyong
pantelebisyon. Ang paalam niya ay gagamitin ito sa klase. Ang kaso, gumawa siya ng
sariling kopya at pinalitan niya ng pangalan niya ang awtor ng iskrip (ang awtor 24 ay
ang mismong istasyon). Isinabmit niya ito sa guro. Nahalata ito ng guro at pinatalsik ang
estudyante sa Unibersidad.

3. Pagkopya sa ilang bahagi ng akda nang may kaunting pagbabago sa

ayos ng pangungusap at hindi kinilala ang awtor.
Kung minsan, posibleng nakakaligtaan mo ang pagkilala sa awtor.
Maaaring hindi mo ito sinasadya. Pero sa panananaliksik, kailangan ang pag-
iingat. May mga paraan ang la ng tala. Puwede itong gawing buod o presi,
halaw, atbp. Pero kahit binago ang ayos ng pangungusap, halimbawa, o kaya’y
binuod, hindi pa rin ito sa iyo kaya dapat lang na kilalanin mo ang pinagkunan
mo.

3. Pag-aangkin at/o paggaya sa pamagat ng iba. Ang pamagat ng anumang akda ay

isang patent o copyright na maaaring angkinin ng nakaisip nito.Kung sakaling gustung-
gusto mo ang isang pamagat, pero alam mong mayroon nang gayong pamagat, pigilin
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mo na ang sarili mo.Marami sa anamingmapipili. Halimbawa: kunggustong-gusto mo, at
sa palagay mo ay bagay na bagay ang pamagat na “Dekolonisasyon ng Pag-iisip” sa
sinulat mong artikulo, maghanap ka na ng iba pa dahil gasgas na itong masyado.Sa
totoo lang, tatlong artikulo/pag-aaral na ang gumamit/naunang gumamit sa gayong
pamagat.Ewan lang kung alam ng mgasumulat nito na may gamamit/naunang gumamit
sa kanilang pamagat. Responsibilidad ng mananaliksik na alamin kung may gayon
nang pamagat nanagamit. Mga pangkalahatang anyo lang ito ng plagiarism.

Gamit ng Pananaliksik sa Akademikong Gawain

Kadalasan, akala ng marami ay sa akademya lang ginagawa ang pananaliksik.
Siguro, kaya ganito ang akala ay dito ito pinag-aaralan gaya ng ginagawa mo ngayon.
Tinatawag na sulating pananaliksik or panahunang papel ang bunga ng gawaing ito na
ginagawa ng paris mong estudyante. Sa mga nagtatapos naman, tinatawag itong tesis
o kaya’s disertasyon. May iba’t ibang pormat at metodolohiya ang pananaliksik,
depende sa larangan. Mapag-aaralan mo ang mga ito kapag nasa larangan ka n . Para
sa layunin ng kursong ito, ang mga pangkalahatang kaalaman lang ukol sa pananaliksik
ang pag-aaralan mo. Malaki ang nagagawa ng pananaliksik sa koleh yo para agkaroon
ng disiplina sa pagaaral, motibasyon sa mas malalim pang pag-aa al, at kahandaan sa
iba pang mga gawaing pang-akademiko. Tumutulong din ito para magkaroon ka ng
sapat na kaalaman ukol sa kinabibilangan mong larangan.

PAGTATAYA
I. Tukuyin ang tamang etika sa pagsulat mula sa mga pahayag. .Isulat ang
salitang TAMA kung ang pahayag ay nagpapakita ng tamang etika sa pagsulat at
salitang MALI naman kung hindi. Isulat ang sagot sa patlang na nakalaan sa
bawat bilang.
________1. Hindi kinukuha sa mabilisang gawa at padalos-dalos na paraan ang
pananaliksik.
________2. Anumang hindi iyo ay ipaalam mong hindi iyo sa pamamagitan ng mga tala
at bibliyograpiya.
________3. Ang pangongopya ay pandaraya at di-katanggap-tanggap sa pananaliksik.
________4. Maging obhetibo at maingat sa pagbibigay ng obserbasyon, iwasang
magbigay ng mga personal na obserbasyon.
________5. Sa mga bukas na salansan ng libro sa aklatan, dyaryo, magasin, programa
sa radio, Tv at iba pa, hindi kinakailangang hingin ang permiso ng
sumulat/may-ari dahil bayad na sila sa kanilang ginawa at pwede ng
gamitin ng karamihan.

II. Suriin ang mga sumusunod na sitwasyon tungkol sa etika at responsibilidad sa

pagsulat. Bilugan ang titik ng tamang sagot. 6. Hindi kinilala ni G. Santos ang
isinalin na akda ni G. Mauyag, ano ang tawag sa kanyang ginawa?
a. Code of ethics c. Plagiarism
b. Intellectual Property Rights d. pandaraya
7. Itinala ni Dash ang lahat ng mga awtor, petsa, pamagat ng aklat, saan at kailan
nailimbag ang mga pinaghanguan niya ng mga impormasyon sa kaniyang pananaliksik.
ano ang tawag sa kanyang ginawang talaan?

171
 a. abstrak c. library card
b. talaan ng nilalaman d. bibliyograpiya
8. Si Dan ay anak mayaman, lahat ng kanyang proyekto ay pinapagawa niya sa iba at
binabayaran na lamang niya. May pagkakataon na bumibili na lamang siya ng mga
yaring tesis o term paper. Ano ang nilabag ni Dan na responsibilidad ng isang
mananaliksik?
a.tahasang pag-angkin sa gawa ng iba c. pagkopya ng ilang bahagi
b. Intellectual Property Rights d. paggaya ng pamagat
9. Hindi inakala ni Bb.Santiago na walang maghahabol sa ginawa niyang sulating
pananaliksik nang walang paalam na dokumentasyon sa kinuhang artikulo. Anong
tungkulin o responsibilidad ang nalimutan ni Bb. Santiago?
a. kilalanin ang ginamit na ideya c. Humingi ng permiso sa may-akda
b. pagsuri ng malalim sa mga materyales d. pagkilala sa sumulat
10.Pinag-aralan ni Joel ang nasyonalismo sa mga piling kanta ng Eraserheads.
Natanggap ito para sa publikasyon sa isang journal ng mga pananaliksik sa kulturang
popular. Hindi na niya ipinaalam ang mga kanta nito sa kaniyang pananaliksik. Ang
katuwiran niya ay matagal na itong isinapubliko at watakwatak na ang banda. Ano ang
nilabag ni Dash?
a. Code of ethics c. Plagiarism
b. Intellectual Property Rights d. pandaraya

TAKDANG ARALIN
Nasusuri ang kahulugan at kalikasan ng pagsulat ng iba’t ibang uri ng sulatin batay sa
nasaliksik.

Magsagawa ka ng pagsusuri sa kahulugan at kalikasan ng iba’t ibang uri ng sulating

iyong nasaliksik para sa araling ito. Ang gagawin mong pagsusuri ay isang paghahanda
para sa mga sulating iyong bubuoin na nakabatay sa pananaliksik para sa kabuuang
angangailangan ng asignaturang ito.

Isulat sa sunod na pahina ang mga pagsusuring gagawain kasama ang mga
impormasyong nasaliksik sa Gawain 2 sa Pagyamanin Natin.

Sundan ang balangkas at pamantayan para sa gagawing pananaliksik

PAGSUSURI SA IBA’T IBANG SULATIN

a. Mga kahulugan ng Pagsulat
b. Mga Uri ng Sulatin
c. Kahulugan ng Bawat Uri ng Sulatin
d. Kalikasan ng Bawat Uri ng Sulatin
e. Sanggunian

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_

Module
8
MGA URI NG TALUMPATI
PANIMULANG GAWAIN
Makikita sa ibaba ang isang Converging Map na may salitang “Talumpati” sa
gitna. Isulat sa loob ng bilog ang mga mga salita/ parirala na maaari mong
maiugnay sa salitang “talumpati” upang makabuo ng isang maikling kahulugan.
Gawin ito sa iyong kuwaderno.

Mga Gabay na Tanong:

1. Base sa gawain, anong kahulugan ang iyong nabuo para sa salitang talumpati?
173
 2. Paano kaya nakatutulong sa iyo ang gawaing iyon, dito sa aralin na iyong pag-
aaralan?

PAGLALAHAD
Ang talumpati ay isang uri ng pagsasalita na naglalayong magbigay ng
mensahe, kaisipan, o opinyon sa mga tagapakinig sa pamamagitan ng pagsasalita sa
entablado. Ito ay isang uri ng komunikasyong pampubliko na ginagamit sa iba’t ibang
sitwasyon tulad ng pulitika, edukasyon, relihiyon, at iba pa.
Ang layunin ng talumpati ay maaaring humikayat, tumugon,
mangatwiran, magbigay ng kaalaman o impormasyon, o maglahad ng isang paniniwala
sa mga tagapakinig. Ang mahalagang bahagi ng talumpati ay ang pagkakaroon ng
kahulugan at kabuluhan upang maging epektibo sa paghahatid ng mensahe sa mga
tagapakinig.

Mga Uri ng Talumpati

Talumpati ayon sa Layunin
❖ Impormatibo - ito ay naglalahad ng mga kaalaman tungkol sa isang partikular
na paksa. Hal. Talumpati tungkol sa Mental Health.
❖ Nanghihikayat - nanghihikayat sa tagapakinig na magsagawa ng isang kilos o
kaya hikayatin na panigan ang opinyon o paniniwala ng tagapagsalita. Hal. Talumpati
tungkol sa masamang dulot ng aborsyon.
❖ Mang-aliw - talumpating nang-aaliw o nagpapatawa sa tagapakinig. Hal.
Pagpapatawa ng mga komedyante sa comedy bar.
❖ Okasyonal - talumpating isinusulat at binibigkas para sa isang partikular na
okasyon katulad ng kasal, kaarawan at parangal.

Talumpating ayon sa Kahandaan

❖ Impromptu - halos walang paghahanda sa pagsulat at pagbigkas ng
talumpati. Hal. Biglaang pagtawag sa may kaarawan upang magbigay ng maikling
talumpati.
❖ Extemporaneous - pinaghahandaan ito sa pamamagitan ng pagsulat ng
speech plan upang maging epektibo ang pagbigkas.

Proseso sa Pagsulat ng Talumpati

Paghahanda - Mahalaganag mapukaw ang atensyon ng tagapakinig sa unang
pangungusap pa lamang. Kaya sa pagsulat ng introdukyon, kailangan silang ihanda at
isama sa paglalakbay.
Pag-unlad - sa bahaging ito kailangang lumikha ng tensyon, magkuwento o
magbigay ng halimbawa at mga tayutay ang tagapagsalita upang hindi sila bitawan ng
tagapakinig.
Kasukdulan - ito ang tuktok na bahagi ng talumpati. Inilalahad dito ang
pinakamahalagang mensahe ng talumpati.
Pagbaba - ito ang pagtatapos na bahagi ng talumpati. Paano ba ito tapusin?
Maaring ibuod ang mahalagang puntong tinalakay o mag-iwan ng tanong o parirala.
174
Anumang paraan ng pagtatapos, kailangang mahuli ang kongklusyon ang diwa ng
talumpati.

Gabay sa Pagsulat ng Talumpati

Tuon
✓ Bakit ako magsusulat ng talumpati?
✓ Ano ang paksa?
✓ Ano ang mensaheng nais kong ipahayag?
✓ Ano ang gusto kong mangyari sa aking tagapakinig?
✓ Ano ang kahalagahan ng paksang tatalakayin ko?
Tagapakinig
✓ Sino ang aking tagapakinig?
✓ Bakit sila makikinig sa talumpati?
✓ Anong mahahalagang bagay ang nais kong baunin ng tagapakinig?
Pagsulat
✓ paano ko pupukawin ang atensyon ng tagapakinig?
✓ Anong lenggwahe ang gagamitin ko?
✓ Ao ang tono ng aking talumpati?
✓ Ano ang estilong ilalapat ko sa pagsulat ng talumpati?
✓ Paano ko aayusin ang organisasyon ng talumpati?

PAGTATAYA
Basahing mabuti ang bawat aytem at isulat ang tamang sagot. Piliin
lamang sa loob ng kahon ang tamang sagot.

___________1. Talumpating naglalahad ng kaalaman tungkol sa isang paksa.

___________ 2. Talumpating isinusulat at binibigkas para sa isang okasyon.
___________ 3. Talumpating nanghihikayat sa mga tagapakinig na gawin ang isang
bagay.
___________ 4. Talumpating pinaghandaan ng ilang oras o araw.
___________ 5. Talumpating walang paghahanda.
___________ 6. Talumpating nagpapatawa sa mga tagapakinig.
___________ 7. Proseso ng pagsulat ng talumpati na binibigyang diin ang
pagpukaw sa atensyon ng tagapakinig.
___________ 8. Proseso ng pagsulat ng talumpati na binibigyang diin ang
pinakamahalagang mensahe ng talumpati.
___________ 9. Proseso ng pagsulat ng talumpati na binibigyang diin ang paglikha
ng tensyon sa talumpati.

175
___________10. Proseso ng pagsulat ng talumpati na binibigyang diin ang pagtatapos
ng talumpati.

TAKDANG ARALIN
Bilang isang masigasig na estudyante at lider, ikaw ay naimbitahan ng inyong
barangay kapitan na magbigay ng isang talumpati para sa iyong kapwa kabataan kontra
sa paggamit ng mga ipinagbabawal na droga. Ikaw ay gagawa ng isang talumpating
handa na may temang nanghihikayat sa kabataan na huwag gumamit ng mga illegal na
droga. Makikita sa ibaba ang krayterya ng iyong bubuuing talumpati. Gawin ito sa iyong
kuwaderno.

176
__

Module
9
KATITIKAN NG PULONG
PANIMULANG GAWAIN
Panuto: Piliin sa mga salita na nasa kahon ang mga maaaring nakatala sa katitikan
ng pulong. Isulat sa iyong kwaderno ang sagot.

PAGLALAHAD
KATITIKAN NG PULONG
Ang dokumentong nagtatala ng mahahalagang diskusyon at desisyon ay
tinatawag na katitikan ng pulong. Ibinabatay sa adyendang unang inihanda ng
Tagapangulo ng lupon. Maaaring gawin ng kalihim, typist, o reporter sa korte.
Maaaring maikli at tuwiran o detalyado.

Kahalagahan ng katitikan
Naipapaalam sa mga sangkot ang mga nangyari sa pulong. Nagsisilbing gabay
upang matandaan ang lahat ng detalye ng pinag-uusapan o nangyari sa pulong.
Maaaring maging mahalagang dokumentong pangkasaysayan sa paglipas ng panahon.
Ito’y magiging hanguan o sanggunian sa mga susunod na pulong. Ito’y batayan ng
kagalingan ng idibidwal.

Nakatala sa katitikan ang mga sumusunod:

- Paksa
- Petsa
- Oras
- Pook na pagdarausan ng pulong
177
 - Mga taong dumalo at di dumalo
- oras ng pagsisimula
- oras ng pagtatapos (sa bandang huli)

Mahalagang Ideya!
Hindi lamang iisang kasanayan ang gagamitin sa pagsulat ng katitikan ng
pulong. Kailangang pairalin ang talas ng pandinig, bilis ng pagsulat, at linaw ng pagiisip.

Gabay sa Pagsulat ng Katitikan

• Bago ang Pulong
Ihanda ang sarili bilang tagatala. Lumikha ng isang template upang mapadali ang
pagsulat. (Basahin na ang inihandang agenda upang madali na lamang sundan ang
magiging daloy ng mismong pulong). Mangalap na rin ng mga impormasyon tungkol sa
mga layunin ng pulong, sino na ang mga dumating, at iba pa. Maaaring gumamit ng
lapis o bolpen, at papel, laptop, o tape recorder.

• Habang nagpupulong
Magpokus sa pang-unawa sa pinag-uusapan at sa pagtala ng mga desisyon
o rekomendasyon. Itala ang mga aksiyon habang nangyayari ang mga ito, hindi
pagkatapos.
Tandaan: hindi kailangang itala ang bawat salitang maririnig sa pulong. Nagsusulat nito
upang ibigay ang balangkas ng mga nangyari sa pulong, hindi ang irekord ang bawat
sasabihin ng kalahok.

• Pagkatapos ng pulong
Repasuhin ang isinulat. Kung may mga bagay na hindi naiintindihan, lapitan at
tanungin agad pagkatapos ng pulong ang namamahala rito o ang iba pang dumalo.
Kapag tapos nang isulat ang katitikan, ipabasa ito sa mga namuno sa pulong para sa
mga hindi wastong impormasyon. Mas mainam na may numero ang bawat linya at
pahina ng katitikan upang madali itong matukoy sa pagprerepaso o pagsusuri sa
susunod na pulong. Repasuhin muli ang isinulat at tingnan kung wasto ang baybay ng
salita, bantas, at iba pa. Ibigay ito sa mga dumalo sa pulong sa oras na matapos ang
pinal na kopya. Magtabi ng kopya sakaling may humilin na repasuhin ito sa hinaharap.

Halimbawa ng katitikan ng pulong:

Pangalan ng Organisasyon/Departamento/Institusyon: Brgy. Ansci, Baler, Aurora
Petsa: July 19, 2017
Lugar ng Pulong: Silid-pulungan

Mga Dumalo Mga Hindi Dumalo

1 KGG. Anthony Dominic Sanchez
2 KGG. Mark Vincent Cabana
3 KGG. Elizar Valenzuela
4 KGG. Rendell Solano
5 KGG. Onille Paul Bernardino
6 KGG. Von Andrew Lopez

178
7 KGG. Zia Czarina Garcia

Daloy ng Usapan
Panimula
1.Panalangin
2.Pagpapatibay ng Nakaraang Katitikan
3.FUND RAISING FOR BRGY. NIGHT
4.Iba pa

KGG. ANTHONY DOMINIC SANCHEZ:

Pinasimulan ng kalihim ang pagpupulong ganap na ika-11 ng umaga petsa ika-17 ng
Hulyo, 2017 sa pamamagitan ng isang panalangin na nagmula kay KGG. Mark Vincent
Cabana.

Matapos ang panalangin ay binasa ng kalihim ang nakaraang katitikan para na rin sa
kabatiran ng mga walang hawak na sipi ng katitikan.

KGG. ADS: Dumako naman tayo sa paghahanap ng panggagalingan ng pondo sa ating

nalalapit na Brgy. Night. Malaya ang bawat isa na magbigay ng suhestyon. KGG. ADS:
Sige KGG. Bernardino.

KGG. Onille Bernardino: Minumungkahi ko pong tayo ay magsagawa ng isang Fun Run
upang makalihim ng pondo. Maganda rin ito sapagkat maraming kabataan ang gusting
sumali dito dahil ito ay napapanahon. Magandang paraan din ito ng pag hihikayat
upang tayo ay mag-exercise.

KGG. ADS: Maraming Salamat KGG. Bernardino. May iba pa po bang suhestyon?
KGG. Rendell Solano: Maaari din tayong magkaroon ng Brgy. sari-sari store at ang tubo
ng benta ay mapupunta sa pondo ng ating barangay.

KGG. ADS: Maraming Salamat KGG. Solano. May iba pa po bang suhestyon?

KGG. Mark Vincent Cabana: Kapitan, maai tayong magpa-Zumba. Tiyak na

magugustuhan ito ng publiko. Maaaring isabay ito sa pagtitinda ng barangay. KGG. Von
Lopez: Maari po tayong magkaroon ng Chroma o isang Colored Fun Run. Maraming
mae-enganyong sumali rito sapagkat maraming kulay ang babalot sa paligid at maging
sakanilang mga tatakbo.

KGG. ADS: Maraming Salamat KGG. Cabana at Lopez. May iba pa po bang
suhestyon?

KGG. ADS: Yun na ba ang lahat ng syhestyon?

KGG. Valenzuela: Sinasarado ko na po ang pagbibigay ng suhestyon.

179
KGG. ADS: Sa apat a suhestyon na inyong ibinigay, tayo po ay magkakaroon ng
botohan upang mapag desisyonan kung ano ang ating pipiliin.

KGG. Zia Czarina Garcia: Dahil sa pagkakaroon ng pinaka madaming boto, ang
Chroma ang nanalo. Ito an ating gagawin para sa ating Fund Raising Activity.

KGG. ADS: Chroma o Color Fun Run ang ating magiging Fund Raising Activity.
Magkano ang gusto ninyong maging registration para dito?

KGG. Solano: Sa pagkokonsidera sa gagamiting mga pampakulay, aking

iminumungkahi na ito ay gawing 250.00php.

KGG. ADS: Maraming Salamat KGG. Solano. May iba pa po bang suhestyon?

KGG. Lopez: May iba pang kakailanganin ditto sa Chroma tulad ng tubig at iba pa,
siguro 500.00php ang kakailanganin natin.

KGG. Bernardino. Masyado naman atang mahal pang limang daan. Maaari na sigurong
300.00php.
KGG. ADS: 300.00php na ating gagamiting registration.
KGG. Lopez: Ito po ang mga gagastusin natin para sa Chroma:
Colored powder = 50php/kilo = 50php x 30 kilo
Tubig = 500php/jug
Mga pagpapagawa ng ibebentang souvenir t-shirt at bowler = 3000php
Sa kabuuan, kakailanganin natin ng 5000php
KGG. Garcia: Ayon sa ating brgy. Treasurer ay mayroon pa tayong 15,000.00php na
maaari nating gamiting pampasimula ng gawaing ito. Ang target natin na dadalo sa
Chroma ay 250 na tao, mayroon tayong 75,000.00php na maiipon sa Fund Raising
activity na ito.
Itinindig ang kapulungan ganap na ika-12 ng tanghali.
Pinapatunayang wasto at tumpak ang isinasaad ng katitikang ito.

ZIA CZARINA GARCIA (lgd)

Kalihim ng barangay

Pinapatunayang totoo:

KGG. ANTHONY DAMINIC SANCHEZ (lgd)

Punong Barangay

Kgg. na taga-pangulo

PAGTATAYA
Basahin nang mabuti ang bawat tanong at isulat sa kuwaderno ang titik
ngtamang sagot.
1. Ang pinaka pinag-uusapan sa pagpupulong.

180
 A. Oras B. Petsa C. Paksa D. Pook
2. Araw o panahon nagpagtatakda ng pagpupulong.
A. Oras B. Petsa C. Paksa D. Pook
3. Tagapagpadaloy ng pulong, pangalan ng lahat ng dumalo kasama ang mga
panauhin, at pangalan ng mga liban o hindi nakadalo.
A. Heading B. Pagtatapos C. Mga kalahok D. Lagda
4. Oras kung kalian nagwakas ang pulong.
A. Heading B. Pagtatapos C. Mga kalahok D. Lagda
5. Ang pangalan ng taong kumuha ng katitikan ng pulong at kung kailan ito isinumite.
A. Heading B. Pagtatapos C. Mga kalahok D. Lagda
6. Pangalan ng kompanya, samahan, organisasyon o kagawaran, petsa, lokasyon at
maging ang oras ng pagsisimula ng pulong.
A. Heading B. Pagtatapos C. Mga kalahok D. Lagda
7. Galing sa "tindig" na nagpapahiwatig naman ng pagtayo, pagtatanggol, paglaban, at
maaari ding pagiging tama.
A. Katwiran B. Paninindigan C. Mungkahi D. Rebyu
8. Galing sa salitang "tuwid" na nagpapahiwatig ng pagiging tama, maayos, may
direksiyon o layon.
A. Katwiran B. Paninindigan C. Mungkahi D. Rebyu
9. Isang mapanuring pagbasa o pagtatasa ng isang gawang malikhain (tulad ng tula,
dula, pelikula, musika, sayaw) o ng isang gawang akademiko (tulad ng aklat o artikulo
na produkto ng isang pag-aaral o saliksik).
A. Katwiran B. Paninindigan C. Mungkahi D. Rebyu
10.Sa pamamagitan nito, naipahahayag ng rebyuwer ang kaniyang mgapagninilay,
pananaw, at paghuhusga tungkol sa gawa.
A. Katwiran B. Pagsusuri C. Mungkahi D. Rebyu

TAKDANG ARALIN
Sagutin ang sumusunod na mga tanong
1. Ano ang maaaring gamiting teknik na puweding makatulong sa pagpapabilis ng
paggawa ng katitikan ng pulong?
2. Kakailanganin paba ang tatag ng iyong pagpopukos upang maging matagumpay ang
gagawing katitikan? Pagtibayin ang iyong sagot.
3. Paano nakatutulong ang maayos na gramatika sa pagsusulat ng katitikan?

181
 Module
10
AKADEMIKONG SULATIN NA
NAGLALAHAD
PANIMULANG GAWAIN
Panuto: Balikan sa iyong alaala ang mga nabasa mong teksto na maaring nasusulat sa
iba’t ibang anyo. Itala ito batay sa hinihiling sa talahanayan.

PAGLALAHAD
AKADEMIKONG SULATIN NA NAGLALAHAD
Ang PAGLALAHAD ay isang anyo ng pagpapahayag na naglalayong
mabigyang-linaw ang isang konsepto o kaisipan, bagay o paninindigan upang lubos
na maunawaan ng nakikinig o bumabasa.

❖ Sa pamamagitan ng paglalahad ay nagiging ganap ang pagkatuto ng isang

tao dahil nabibigyan siya ng pagkakataong makatuklas ng isang ideya o kaisipan na
makapaghahatid sa kanya ng kasiyahan at kalinawan sa paksang pinag-uusapan.

❖ Ang PAGLALAHAD ay ginagamit sa lahat ng pagkakataon at larangan.

Ito'y ginagamit sa:
1. pagsagot ng mga tanong na nangangailangan ng pasanaysay na kasagutan
2. pagsulat ng mga ulat tungkol sa Agham at Kasaysayan
3. pagsusuri sa maikling kwento at mga nobela
4. pagpapaliwanag sa iba't ibang aralin sa paaralan.
5. Tumutugon sa walang katapusang pagkama-usisa ng tao.

❖ Mga Katangian ng Isang Mahusay na Paglalahad

1. KALINAWAN
• Hindi mauunawaan ng nakikinig o bumabasa ang anumang pahayag kung hindi
malinaw ang paliwanag.
• Dapat isaisip na ang kakulangan ng kalinawan ay maaring magbunga ng di
pagkakaunawaan.

2. KATIYAKAN
182
 • Ang katiyakan ay matatamo kung malalaman ng nagpapaliwanag ang kanyang
layunin sa pagpapaliwanag.
3. DIIN
• May diin ang isang akda o talumpati kung naaakit ang nakikinig o bumabasa na
ipagpatuloy ang pakikinig o pagbasa.
• Ito'y kinakikitaan ng diwang mahahalaga.
4. KAUGNAYAN
• Dapat na magkakaugnay ang diwa ng lahat ng sangkap ng pangungusap
at talata sa loob ng isang akda upang maging mabisa ang pagpapahayag.

❖ Ang PANGANGATWIRAN
• ay isang pagpapahayag na nagbibigay ng sapat na katibayan o patunay upang
ang isang panukala ay maging katanggap - tanggap o kapani- paniwala.
❖ Layunin nito na hikayatin ang mga tagapakinig na tanggapin ang kawastuhan ng
kanilang pananalig o paniniwala sa pamamagitan ng makatwirang pagpapahayag.
❖ Sa pangangatwiran, ang katotohaanan ay pinagtitibay o pinatutunayan sa
pamamagitan ng mga katwiran o rason.
❖ Ang PANGANGATWIRAN ay isang sining sapagkat ang paggamit nang wasto,
angkop at magandang pananalita ay makatutulong upang mahikayat na pakinggan,
tanggapin at paniwalaan ng nakikinig ang nangangatwiran.
❖ Ang PANGANGATWIRAN ay maituturing ding agham sapagkat ito ay may
prosesong dapat isaalang-alang o sundin upang ito ay maging mahusay at atagumpay,
lalo na sa formal na pangangatwiran gaya ng debate.
❖ Ang PANGANGATWIRAN ay isa ring kasanayan dahil ang kahusayan ay maaaring
matamo nino man subalit hindi sa paraang madali at sa maikling panahon lamang.

❖ MGA KATANGIAN NG ISANG MABUTING MANGATWIRAN

1. May lubos na kaalaman sa paksa.
2. May malawak na talasalitaan o bukabularyo
3. May malinaw na pananalita
4. Maayos maghanay ng kaisipan
5. May tiwala sa sarili
6. Mahinahon
7. Mabilis mag-isip
8. Nakauunawa sa katwiran ng iba
9. Marunong kumilala ng katotohanan
10.Tumatanggap ng kamalian at itinutuwid ito.

183
PAGTATAYA
Panuto: Iugnay ang layunin/sangkap/katangian
ng akademikong sulatin sa iba pang
bagay, konsepto, karanasan, at iba pa. gumawa
ng anumang malikhaing grapikong
pantulong at lagyan ng isang angkop na talatang
paliwanag.

Module
11
AKADEMIKONG SULATIN NA
NAGSASALAYSAY AT NAGLALARAWAN
PANIMULANG GAWAIN
Bilang mag-aaral ng senior high school, paano mo hihikayatin ang iyong mga
kamag-aral na sumulat ng mga akademikong teksto gamit ang anomang anyo
nang may pagsasalang-alang sa karapatan sa malayang pagpapahayag? Ilahad
mo ang iyong sagot.

PAGLALAHAD
Akademikong Sulatin Na Nagsasalaysay at Naglalarawan
❖ lakbay- sanaysay
❖ reflektibong sanaysay
❖ sanaysay ng larawan (photo essay)

❖ SANAYSAY- Ito galing sa salitang “sanay” sa pagsasalaysay. Ito ay ang matalinong

pagpapahayag ng kuro-kuro o opinyon ng may-akda tungkol sa isang suliranin o
pangyayari sa paligid o sa lipunan.
• Pangkaraniwang ipinasusulat ito sa mga estudyante sa paaralan.
❖ Uri ng Sanaysay

184
 Pormal o Maanyo - ay nangangailangan nang maingat, maayos at mabisang
paglalahad ng mga kaisipan.
• Ang pananalita ay pinipiling mabuti.
• Ang paksa ay hindi karaniwan at pinag-uukulan ng isang matiyaga at masusing
pag-aaral at pananaliksik.
• Seryoso ang ganitong uri ng sanaysay.
• Mahusay at malinaw ang pagbubuo ng mga Pangungusap

Impormal o Di-Pormal Na Sanaysay

• Ay tila nakikipag-usap, pansarili ang himig at may kalayaan ang ayos sa
pagpapahayag.
• Ang mga pananalita ay karaniwan
• Hindi nangangailangan ng masusing pag-aaral
• Ang karaniwang layunin nito ay magpakilala ng mahalagang kaalaman.
Sa uring ito ng sanaysay, maaring paksain ang balana lalo na ang kaugalian ng tao
sa isang masaklaw na paglalahad.

Mga dapat isaalang-alang sa pagsulat ng sanaysay:

1. Tiyakin ang paksang susulatin at kung paano bubuuin ang mga kaisipan.
2. Piliin ang paksang kawili – wili
3. Mahusay na pagkakabuo
4. Paghahanda ng isang balangkas bago sulatin ang sanaysay
5. Paggamit ng mga salitang may tiyak at malinaw na kahulugan.

❖ Sanaysay ang pinakaepektibong pormat ng sulatin.

1. upang maitala ang mga naranasan sa paglalakbay
2. upang itaguyod ang isang lugar at kumita sa pagsulat
3. makalikha ng patnubay para sa mga posibleng manlalakbay
4. maaaring itala ang pansariling kasaysayan sa paglalakbay tulad ng
espiritwalidad, pagpapahilom, o pagtuklas sa sarili
5. upang maidokumento ang kasaysayan, kultura, at heograpiya ng isang
lugar sa malikhaing pamamaraan

❖ Lakbay Sanaysay
• Ay mga uri ng sulatin kung saan ang may akda ay nagbibigay ng
paglalarawan ng kaniyang mga naranasan, gabay, o damdamin sa paglalakbay.
• Maaring maging replektibo o impormatibo ang pagsulat ng isang lakbay
sanaysay.

Ilan sa mga halimbawa nito ay ang mga sumusunod:

1. Travel blogs
2. Travel shows
3. Travel guide
Kadalasang ginagamit ang mga lakbay sanaysay sa mga travel blogs
upang manghikayat sa mga taong maglakbay sa isang partikular na lugar.

185
❖ Ang Replektibong Sanaysay
"Repleksyon" (reflection) - ito ay nangangahulugang pag-uulit o pagbabalik tanaw.
• isa itong uri ng panitikan na nakapasailalim sa isang anyong tuluyan o
prosa.
• Ito ay nangangailangan ng sariling perspektibo, opinyon, at pananaliksik sa
paksa.
• Isang masining na pagsulat na may kaugnayan sa pansariling pananaw at
damdamin sa isang partikular na pangyayari.

Layunin sa pagsulat:
1. Iparating ang pansariling karanasan at natuklasan sa pananaliksik.
2. Mailahad ang mga pilosopiya at karanasan ukol dito kung maaari ay ilalagay
ang mga batayan o talasanggunian.

Mga konsiderasyon sa Pagsulat ng Replektibong sanaysay

1. Naglalahad ng interpretasyon
2. Ikonsidera ang pagkalap ng mga datos at mga bagay na kailangang
gamitin.
3. pagandahin ang panimulang bahagi
4. Nagtatalakay ng iba’t ibang aspeto ng karanasan
5. Ang konklusyon ay dapat magkaroon ng repleksyon sa lahat ng tinalakay.
6. Kinakailangan na malinaw na nailahad ang kanyang punto upang
maintindihan ng mga mambabasa.
7. Rebyuhin ng ilang ulit ang repleksyon

Mga Halimbawa ng Replektibong Sanaysay:

1. proposal
2. konseptong papel
3. editoryal
4. sanaysay
5. talumpati

Photo Essay/Sanaysay Ng Larawan

Isang koleksiyon ng mga imahe na inilagay sa isang partikular na
pagkakasunod-sunod upang ipahayag ang mga pangyayari, mga damdamin,
at mga konsepto sa pinakapayak na paraan.

Mga Dapat Tandaan Sa Paggawa Ng Photo Essay

1. Maghanap ng isang paksa na ayon sa iyong interes.

2. Magsagawa ng pananaliksik bago isagawa ang photo essay.

3. Hanapin ang “tunay na kuwento.” Matapos ang pananaliksik, maaari munang
matukoy ang anggulo na gusto mong dalhin ang iyong kuwento kahit na ang bawat
ideya ng kuwento ay pareho.
4. Ang pangunahing mga dahilan ng bawat larawan ay nararapat na lumikha
ng isang kapani-paniwala at natatanging kuwento.

186
 5. Ang kuwento ay binuo upang gisingin ang damdamin ng mambabasa.
6. Pinakamahusay na paraan upang ikonekta ang iyong sanaysay larawan sa
madla ay ang mga damdamin nakapaloob sa kuwento at gamitin ito sa mga larawan.
7. Pagpasyahan ang mga kukunang larawan.
8. Magsimula sa paglikha ng isang listahan ng mga kuha para sa kuwento.
9. Ang bawat “shot” ay tulad ng isang pangungusap sa isang kuwento sa isang talata.
10.Maaari kang magsimula sa 10 “shots.”
11.Ang bawat “shot” ay dapat bigyang-diin ang iba’t ibang mga konsepto o emosyon na
maaaring pinagtagpi kasama ng iba pang mga larawan.

Mga konsiderasyon sa Pagsulat ng Replektibong sanaysay

1. Naglalahad ng interpretasyon
2. Ikonsidera ang pagkalap ng mga datos at mga bagay na kailangang
gamitin.
3. pagandahin ang panimulang bahagi
4. Nagtatalakay ng iba’t ibang aspeto ng karanasan
5. Ang konklusyon ay dapat magkaroon ng repleksyon sa lahat ng tinalakay.
6. Kinakailangan na malinaw na nailahad ang kanyang punto upang
maintindihan
ng mga mambabasa.
7. Rebyuhin ng ilang ulit ang repleksyon

Mga Halimbawa ng Replektibong Sanaysay:

• proposal
• konseptong papel
• editoryal
• sanaysay
• talumpati

Photo Essay/Sanaysay Ng Larawan

Isang koleksiyon ng mga imahe na inilagay sa isang partikular na agkakasunod-
sunod upang ipahayag ang mga pangyayari, mga damdamin, at mga konsepto sa
pinakapayak na paraan.

Mga Dapat Tandaan Sa Paggawa Ng Photo Essay

1. Maghanap ng isang paksa na ayon sa iyong interes.
2. Magsagawa ng pananaliksik bago isagawa ang photo essay.
3. Hanapin ang “tunay na kuwento.” Matapos ang pananaliksik, maaari munang
matukoy ang anggulo na gusto mong dalhin ang iyong kuwento kahit na ang bawat
ideya ng kuwento ay pareho.
4. Ang pangunahing mga dahilan ng bawat larawan ay nararapat na lumikha ng isang
kapani-paniwala at natatanging kuwento.
5. Ang kuwento ay binuo upang gisingin ang damdamin ng mambabasa.
6. Pinakamahusay na paraan upang ikonekta ang iyong sanaysay larawan sa madla ay
ang mga damdamin nakapaloob sa kuwento at gamitin ito sa mga larawan.
7. Pagpasyahan ang mga kukunang larawan.

187
8. Magsimula sa paglikha ng isang listahan ng mga kuha para sa kuwento.
9. Ang bawat “shot” ay tulad ng isang pangungusap sa isang kuwento sa isang talata.
10.Maaari kang magsimula sa 10 “shots.”
11.Ang bawat “shot” ay dapat bigyang-diin ang iba’t ibang mga konsepto o emosyon na
maaaring pinagtagpi kasama ng iba pang mga larawan.

PAGTATAYA
A. Basahing mabuti ang mga sumusunod na aytem at isulat ang tamang sagot sa
inyong sagutang kwaderno.
1. Anyo ng pagsulat na nagpapahayag ng katwiran o opinyon o argumentong
pumapanig o sumasalungat sa isang isyung nakahain sa manunulat.
A. Paglalahad B. Paglalarawan C. Pangangatwiran
2. Anyo ng pagsulat na nagsasaad ng obserbasyon, uri, kondisyon, palagay,
damdamin ng isang manunulat hinggil sa isang bagay, tao, lugar o pangyayari.
A. Paglalahad B. Paglalarawan C. Pangangatuwiran
3. Ito ay artikulasyon ng mga ideya, konsepto, paniniwala at nararamdaman
sa paraang nakalimbag.
A. Pakikinig B. Pagsasalita C. Pagsusulat
4. Anyo ng pagsulat na nakapokus sa pagkakasunod-sunod ng daloy ng
mga pangyayaring aktwal na naganap.
A. Paglalahad B. Paglalarawan C. Pagsasalaysay
5. Anyo ng pagsulat na nagbibigay-linaw sa mga pangyayari, sanhi at
bunga, at pagbibigay ng mga halimbawa.
A. Paglalahad B. Paglalarawan C. Pagsasalaysay
6. Uri ng sulatin kung saan ang may akda ay nagbibigay ng paglalarawan
ng kaniyang mga naranasan, gabay, o damdamin sa paglalakbay.
A. abstrak B. sanaysay C. tula
7. Ang mga halimbawang sulating akademiko ay nagsasalaysay;
A. abstrak, bionote, buod, sintesis
B. posisyong papel, talumpati
C. photo essay, replektibong sanaysay, lakbay sanaysay
8. Ang mga sumusunod ay halimbawang sulating akademiko na naglalarawan;
A. abstrak, bionote, buod, sintesis
B. posisyong papel, talumpati
C. photo essay, replektibong sanaysay, lakbay sanaysay
9. Ang sumusunod na sulating akademiko ay naglalahad:
A. abstrak, bionote, buod, sintesis
B. posisyong papel, talumpati

C. photo essay, replektibong sanaysay, lakbay sanaysay

10.Ang mga halimbawang sulating akademiko ay nangangatuwiran;
A. abstrak, bionote, buod, sintesis
B. posisyong papel, talumpati
C. photo essay, replektibong sanaysay, lakbay sanaysay

B. Tukuyin kung Tama o Mali ang isinasaad ng mga pahayag sa ibaba.

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______11. Ang sanaysay ay akademikong sulatin na nagsasaad ng sariling
damdamin, kuro-kuro o kaisipan ng isang manunulat kaugnay ng kanyang
nakikita o naoobserbahan.
______12. Ang mga tekstong naglalahad at naglalarawan ay nagpapahayag ng mga
katangian batay sa limang pandama, paningin, pandinig, pang-amoy,
panlasa, at panalat.
______13. Ang pangangatwiran ay isa ring kasanayan dahil ang kahusayan ay
maaaring magbigay kapangyarihang pasinungalingan ang katotohanan.
______14. Maaaring magbigay ng enumerasyon ng mga bagay na inilahad o di kaya’y
suriin ito batay sa bahagi o uriin ayon sa kategorya kapag sumusulat ng
tekstong naglalahad.
______15. Nanghihikayat pumanig sa opinyon ng tagapagsalita ang akademikong
sulating naglalahad.

TAKDANG ARALIN
Sa iyong palagay, may malaking
pagkakaiba ba ang paraan ng
pagpapahayag sa akademikong pagsulat
kung ihahambing sa maikling kwento,
tula, nobela, na inyong binasa noong
ikaw ay nasa junior high school? Itala mo
ang pagkakaiba ng mga ito sa ating
bagong tinalakay.

189
Entrepreneurship

190
 Module
1 1

INTRODUCTION TO ENTREPRENEURSHIP
INTRODUCTION
Businesses are the backbone of the economy. Entrepreneurs play an important
role in developing the economy through providing the needed products and services
including the solution to the problem of unemployment.
Entrepreneurship is encouraged by the economy because it can provide a lot of
opportunities for the unemployed people. It will increase per capita income, improve
standard of living and increase individual savings, provide revenue to the government in
the form of income tax, value added tax, export duties, import duties, and balanced
regional development.

After reading this module, the learners should be able to:

1. discuss the relevance of the course;
2. explain the key concepts of common competencies;
3. explain the core competencies in Entrepreneurship; and
4. explore job opportunities for Entrepreneurship as a career.

In going through the module, you have to extend your patience in understanding and
nalyzing what you are reading. Follow the directions and/or instructions in the activities.
nswer the given tests and exercises carefully. Comply the required activities provided.

ACTIVITY 1
Give at least five (5) names of entrepreneurs that you know, may it be from thw
locality or within the Philippines. Identify what are their common traits as
entrepreneurs. Write it on your activity notebook and submit it to your teacher.
1. ___________________________________
2. ___________________________________
3. ___________________________________
4. ___________________________________
5. ___________________________________

Introduction to Entrepreneurship
An entrepreneur is an individual who creates a new business, bearing most of the risks
and enjoying most of the rewards. The process of setting up a business is known as
entrepreneurship.

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 Entrepreneurs play a key role in any economy, using the skills and initiative
necessary to anticipate needs and bring new ideas to market. Entrepreneurship that
proves to be successful in taking on the risks of creating a startup is rewarded with
profits and growth opportunities.
Entrepreneurship is one of the resources economists categorize as integral to
production, the other three being land/natural resources, labor, and capital. An
entrepreneur combines the first three of these to manufacture goods or provide
services. They typically create a business plan, hire labor, acquire resources and
financing, and provide leadership and management for the business.

Relevance Of Entrepreneurship to An Organization

1. Development of Managerial Capabilities - this means that one of the benefits an
entrepreneur gets is to develop his managerial skills.
2. Creation of Organizations - which means that because of entrepreneurship many
organizations will exist.
3. Improving Standard of Living - this means that entrepreneurship can lift up the
economic status of an individual.
4. Means of Economic Development - this means that not only the life of the
entrepreneur is improved but also the society where the business is located.

Concept of Entrepreneurship
The word “entrepreneur” was derived from the French verb enterprendre,
which means “to undertake.” This is pinpointing to those who “undertake” the risk of
enterprise. The enterprise is created by an entrepreneur and the process is called

“Entrepreneurship.”
Entrepreneurs are innovators. They are willing to take the risks and generate
unique ideas that can provide profitable solutions to the needs of the market and the
society.

Factors Affecting Entrepreneurship

1. Personality Factors which include:
a. Initiative - doing things even before being told.
b. Proactive - which means he can classify opportunities and seize it.
c. Problem Solver - which means he can retain good relations with other people.
d. Perseverance - meaning he will pursue things to get done regardless of
challenges.
e. Persuasion - means that he can entice people to buy even if they don’t want
to.
f. A Planner - he makes plans before doing things and does not fail to monitor it.
g. Risk-taker - which means that he is willing to gamble but he will calculate it
first.

2. Environmental Factors which include political, climate, legal system, economic and
social conditions and market situations.

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Common Competencies in Entrepreneurship
1. Decisive - an entrepreneur must be firm in making decisions.
2. Communicator - an entrepreneur must have a convincing power.
3. Leader - an entrepreneur must have the charisma to be obeyed by his
employees.
4. Opportunity seeker - an entrepreneur must have the ability to be the first
to see business chances.
5. Proactive – an entrepreneur can control a situation by making things
happen or by preparing for possible future problems.
6. Risk Taker – an entrepreneur has the courage to pursue business ideas.
7. Innovative - the entrepreneur has big business ideas and he does not stop
improving and thinking of new worthwhile ideas for his business.

Core Competencies in Entrepreneurship

1. Economic and Dynamic Activity - Entrepreneurship is an economic activity
because it involves the creation and operation of an enterprise with a view to
creating value or wealth by ensuring optimum utilization of limited resources.
2. Innovative – The entrepreneur constantly looks for new ideas, thus he needs to be
creative.
3. Profit Potential - The entrepreneur can be compensated by his profit coming from
the operation.
4. Risk bearing – The entrepreneur needs to gamble but wise enough to offset the risk.

Types of Entrepreneurs
1. Innovative Entrepreneurs - They are those who always make new things by hinking
of new ideas. They have the ability to think newer, better and more economical ideas.
2. Imitating Entrepreneurs - They are those who don’t create new things but only
follow the ideas of other entrepreneurs.
3. Fabian Entrepreneurs - They are skeptical about changes to be made in the
organization. They don’t initiate but follow only after they are satisfied.
4. Drone Entrepreneurs - They are those who live on the labor of others. They are die-
hard conservatives even ready to suffer the loss of business.
5. Social Entrepreneurs - They are those who initiate changes and drive social
innovation and transformation in the various fields such as education, health, human
rights, environment and enterprise development.

Career Opportunities of Entrepreneurship

1. Business Consultant - with the expertise of in the field of entrepreneurship, he can
be a very good source of advices to other entrepreneurs and would be business men.
2. Teacher - a graduate of an entrepreneurship can use his knowledge in teaching.
3. Researcher - the entrepreneur can be employed as a researcher by an enterprise.
4. Sales - the entrepreneurship graduate can apply as a salesman.
5. Business Reporter - the entrepreneur being expert in the field, can be employed as
a business reporter.

ASSESSMENT

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Answer the questions given below by encircling the letter of the correct answer.
1. The entrepreneurs who create new ideas are called ______________.
a. Innovative b. Imitating c. Fabian d. Drone
2. The entrepreneur who lives on the labor of others is called __________.
a. Drone b. Fabian c. Imitating d. Innovative
3. These are entrepreneurs who are to follow the path shown by innovative
entrepreneurs.
a. Innovative b. Imitating c. Social Entrepreneurs d. Fabian
4. Which of the following does not belong to the group?
a. Skills management c. Conduct research
b. Risk taking d. Make no changes with his product
5. Entrepreneur means:
a. Risk taker b. To undertake c. To research d. To improve standard of
living
6. It is a personality factor which means “doing things even before being told.”
a. proactive b. perseverance c. persuasion d. initiative
7. It is a personality factor which means convincing customers to buy the product.
a. Proactive b. Persuasion c. Self-confidence d. Risk-taker
8. Which of the choices is NOT part of the environmental factors?
a. Political b. Weather condition c. Climate d. Family background of
the manager
9. All except one does NOT belong to the group. Which one is it?
a. Unfair trade practices c. Political protest
b. Strikes d. Product
10. The entrepreneur who is skeptical about the changes in the company is called
a. Fabian c. Drone
b. Social entrepreneur d. Imitating
11. Which is NOT a career for an entrepreneur?
a. Business consultant c. Research and Development
b. Sales d. Domestic Helper
12. They are entrepreneurs who drive social innovation and transformation in various
fields.
a. Drone b. Social entrepreneur c. Fabian d. Imitating
13. Which of the statements below is true?
a. Entrepreneurs have limited career opportunities.
b. Entrepreneurs are prone to constant high income.
c. Entrepreneurs are contributors to the development of the society.
d. Entrepreneurs are the reasons for the unemployment problem.
14. Which of the statements is NOT true?
a. An entrepreneur will patiently wait for his efforts to bear fruit.
b. The profit of the entrepreneur is immediate.
c. All entrepreneurs are successful.
d. Entrepreneurs are researcher.
15. Which of the following is NOT true?
a. Entrepreneurship creates organizations.
b. Entrepreneurs improve the life of the entrepreneur alone.

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 c. Entrepreneurs improves the economy.
d. None of the choices
ASSIGNMENT
Research on the life story of at least three (3) entrepreneurs in your locality;
identify how they started their business. Ask how much was their start-up capital.

Module
2
RECOGNIZE A POTENTIAL MARKET
INTRODUCTION
In the previous lesson, you already know about the difference between a
businessman and an entrepreneur. Knowing all the entrepreneurial concepts will not
assure a person of becoming a successful entrepreneur and not all business people
are entrepreneurs. Some say being an entrepreneur is a calling; a lot of qualities must
be possessed to be considered successful and sustainable. So, if you are given a
great opportunity to venture into the field of entrepreneurship, it may be a long process
to undertake and you must have the willingness to take a risk. Also, you’re not only
the one who’s in progress but at the same time, you’re helping for the development
growth of our economy.
The potential market or market potential is the maximum volume of sales – in
physical units or monetary terms – that could be available to all companies in a given
industry over a given period. Factors such as a specific level of marketing expenditure
or environmental conditions must also be taken into account.
The estimation of the potential market is used by companies to make business
decisions. On many occasions, different geographic areas are compared to see where it
would be interesting to introduce a given product or service.

ACTIVITY 1
Arrange the scrambled letters to form a correct word.
1. PSIERSPL ________________ 6. UTSBETIUST ________________
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2. NISSUBES ________________ 7. ICEVERS ___________________
3. KERTAM ________________ 8. PECITIONMTO ________________
4. EDICRRSTO ________________ 9. IMCLTEA ________________
5. SUTEMOSRC ________________ 10. NTERTSAN ________________
LESSON PROPER
Entrepreneurial Ideas
The creation of an entrepreneurial idea leads to the identification of
entrepreneurial opportunities, which in turn results in the opening of an entrepreneurial
venture.
The entrepreneurial process of creating a new venture is presented in the
diagram below. (Nick L. Aduana, Entrepreneurship in Philippine Setting for Senior High
School, 2017, C&E publishing page 46, Aduana, 2017).

Essentials in Entrepreneur’s Opportunity – Seeking

These are the basic foundation that the entrepreneur must have in seeking
opportunities:

Entrepreneurial mind frame.

This allows the entrepreneur to see things in a
very positive and optimistic way in the midst of difficult situation. Being a risk - taker,
an entrepreneur can find solutions when problems arise.

Entrepreneurial heart flame.

Entrepreneurs are driven by passion; they are
attracted to discover satisfaction in the act and process of discovery. Passion is the
great desire of an entrepreneur to achieve his/her goals.

Entrepreneurial gut game.

This refers to the ability of the entrepreneur of

being intuitive. This also known as intuition. The gut game also means confidence in
one’s self and the firm belief that everything you aspire can be reached.

Sources of Opportunities
There are many ways to discover opportunities. Looking at the big picture,
some have noticed the emerging trends and patterns for business opportunities. While
others are trying to find out their target market. The following are some sources of
opportunities:

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1. Changes in the environment
Entrepreneurial ideas arise when changes happen in the external environment.
A person with an entrepreneurial drive view these changes positively. External
environment refers to the physical environment, societal environment, and industry
environment where the business operates.

1.1 The Physical environment includes

a. Climate – the weather conditions.
b. Natural resources – such as minerals, forests, water, and fertile land that
occur in nature and can be used for economic gain.
c. Wildlife – includes all mammals, birds, reptiles, fish, etc., that live in the wild.
1.2 The Societal environment includes the various forces like
a. Political forces – includes all the laws, rules, and regulations that govern
business practices as well as the permits, approvals, and licenses necessary to
operate the business.
b. Economic forces – such as income level and employment rate.
c. Sociocultural forces – customs, lifestyles and values that characterize a
society.
d. Technological environment – new inventions and technology innovations.

1.3 The Industry environment of the business includes:

a. Competitors
b. Customers
c. Creditors
d. Employees
e. Government
f. Suppliers

Example, one factor in the physical environment that can easily change is the climate.
The temperature is very high during summer but very low during the rainy season. An
individual with entrepreneurial drive can be extremely imaginative and inventive in
identifying opportunities. He/she can venture on a business that responds to the needs
of the people during summer and rainy season.

2. Technological discovery and advancement

A person with entrepreneurial interest sees possibility of business opportunities in
any new discovery or because of the use of latest technolog
Example, an individual with knowledge in repair and installation of a
machine engine discovers additional engine parts that considerably reduce fuel
consumption.

3. Government’s thrust, programs, and policies

The priorities, projects, programs, and policies of the government are also good
sources of ideas.

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Example, the use of firecrackers to celebrate New Year’s Eve is strictly prohibited.
People without entrepreneurial interest will view the ordinance as a plain restriction.
However, for an entrepreneur, it is a business opportunity to come up with a new
product that will serve as a substitute for firecrackers.
4. People’s interest
The interest, hobbies, and preferences of people are rich sources of
entrepreneurial ideas, like the increasing number of Internet Cafés at present could lead
to the strong attachment of young people to computers.

5. Past experiences
The expertise and skills developed by a person who has worked in a particular
field may lead to the opening of a related business enterprise.
Example, an accountant who has learned the appropriate accounting and
management skills and techniques in a prominent accounting firm can start his/her
business venture by opening his/her own accounting firm.

Forces of Competition Model

It is also known as the “five forces of competition”. An industry environment is a
competitive environment. Regardless of what product or services you have, competition
is always present.

Competition – it is the act or process of trying to get or win something.

Example, the prices are lower when there is a competition among the stores.
These are the five forces competing within the industry:
Buyers
Potential new entrants
Rivalry among existing firms
Substitute products
Supplier

1. Buyers
The buyers are the ones that pay cash in exchange for your goods and services.
One example is the influence of the price or in the bargaining strategy. The buyer has a
strong and magnified bargaining power. The threat of its bargaining power will be less if
the following factors are noticed:
a. There are several suppliers available in the market.
b. The buyer has the potential for backward integration.
c. The cost of switching the supplier cost is minimal.
d. The product represents a high percentage of the buyer’s cost.
e. The buyer purchases large portions of the seller’s product or services.

2. Potential New Entrants

A new entrant is defined as companies or businesses that have the ability to
penetrate or enter into a particular industry. For example, in the level of capital
requirements, if the business requires huge capital, new entrants should decline to join
the business.

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 This gives a threat to the business. This can be noticed if there is the presence of
the following factors:
a. Substantial capital requirement
b. Strict government policy
c. Difficulty in accessing distribution channels
d. Economies of scale
e. High cost of product differentiation
f. High switching cost

3. Rivalry among Existing Firms

Rivalry is a state or situation wherein business organizations are competing with
each other in a particular market. For example, it depends on the marketing strategy of
your competitor, like giving freebies and special offers.
The intensity of rivalry among existing firms is characterized to the following
factors:
a. Diversity of rivals
b. Number of competing firms
c. Characteristics of the products or services
d. Increased capacity
e. Amount of fixed costs
f. Rate of industry growth

4. Substitute Products
Substitute is one that serves the same purpose as another product in the market.
For example, the consumers decide to use margarine as a substitute for butter.
In case the price of butter increases, preferably the consumer will gradually
switch to margarine. A substitute product can give a big threat in the industry
environment if the following
factors are noticed:
a. Switching cost is low
b. Preferences and tastes of the customers easily change
c. Product differentiation is highly noticeable
d. The quality of substitute products dramatically improves
e. The price of substitute product is substantially lower

5. Suppliers
The Suppliers are the one that provide something that is needed in business
operations such as office supplies and equipment. In an example where supplies and
services being offered is unstable the intensity of the threat is strong in this kind of the
competitive force in the industry.
This can be noticed if there is the presence of the
following factors:
a. The supplier has the ability for forward integration
b. Suppliers in the industry are few, but the sales volume is high
c. Substitute products are not readily available in the market
d. The switching cost is very high

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 e. The product or service is unique

ASSESSMENT
Encircle the letter of your choice.
1. It is the process of considering, evaluating, and pursuing market-based
activities that are believed to be advantageous for the firm.
A. Opportunity – seeking C. Opportunity – screening
B. Opportunity – seizing D. Sources of opportunity
2. This is essential to opportunity – seeking which allows the entrepreneur to see
things in a positive and optimistic light in the midst of crisis or difficult situations.
A. Entrepreneurial mind frame C. Entrepreneurial heart flame
B. Entrepreneurial gut game D. Entrepreneurial heart frame
3. It is the ability of entrepreneur that can sense without using the five senses,
also known as intuition.
A. Entrepreneurial mind frame C. Entrepreneurial heart flame
B. Entrepreneurial gut game D. Entrepreneurial heart frame
4. One of the essentials of entrepreneur’s opportunity – seeking that refers to the
driven passion of an individual.
A. Entrepreneurial mind frame C. Entrepreneurial heart flame
B. Entrepreneurial gut game D. Entrepreneurial heart frame
5. What variable of societal environment includes income level and employment rate?
A. Economic forces C. Political forces
B. Sociocultural forces D. Technological forces
For questions 6 and 7 refer to the following statements:
A. Preferences and tastes of the customers easily change.
B. The buyer has the potential for backward integration.
C. The cost of switching the supplier cost is minimal.
D. Product differentiation is highly noticeable.
6. Which are the factors of the substitute product that pose a great threat in the
industry environment?
A. A, B, C, D C. A and D
B. A and C D. B and C
7. Which are the factors that influence the buyer to have a less threats because
of the bargaining power?
A. A only C. A and D
B. A and C D. B and C
8. They are the ones who pay cash in exchange for your goods and services.
A. Buyers C. Sellers
B. Competitors D. Suppliers
9. The intensity of rivalry among existing firms is characterized to the following
factors except one:
A. Diversity of rivals
B. Number of competing firms
C. Characteristics of the products or services
D. The product represents a high percentage of the buyer’s cost
10. The following are the forces competing within the industry except one:

200
 A. Potential new entrants and Substitute Products
B. Buyers and Suppliers
C. Rivalry among Existing Firms
D. Needs and Wants
11. Which of the following good sources of entrepreneurial ideas determine the
interest, hobbies and preferences of people.
A. Changes in the environment C. People’s enterest
B. Technological discovery D. Past experiences
12. Societal environment includes the following, except:
A. Economic forces C. Political forces
B. Sociocultural forces D. Natural resources
13. Which among the following is the result of identifying entrepreneurial
opportunities?
A. Creation of entrepreneurial ideas C. Sources of opportunity
B. Opening of entrepreneurial venture D. Entrepreneurial process
14. What entrepreneurial idea will you recognize, if you consider the new discovery
and advancement of technology as source of opportunity?
A. Changes in the environment
B. Technological discovery and advancement
C. Government’s thrust, programs, and policies
D. People’s interest
15. A source of entrepreneurial idea where expertise and skills developed by a
person from its previous work can lead to the opening of a related business enterprise.
A. Government’s thrust, programs, and policies
B. Past experiences
C. People’s interests
D. Technological discovery and advancement

/ASSIGNMENT
Conduct a short interview of any successful entrepreneur in your locality. Ask the
following questions:
What is the nature of your business?
Who are your customers?
What industry are you operating?
How much was your starting capital?
How many years has your business been in operation?
How much manpower was involved from the start of operation until now?

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 Module
3
RECOGNIZE AND UNDERSTAND THE
MARKET
INTRODUCTION
In the previous lesson we learned about the creation of entrepreneurial ideas that
lead to the identification of entrepreneurial opportunities, which in turn results in the
opening of an entrepreneurial venture. There are three processes in creating a new
venture, Entrepreneurial mind frame, Entrepreneurial heart flame, and Entrepreneurial
gut game. In opening a new venture or business, you need to determine the Unique
Selling Proposition (USP) and Value Proposition (VP) of your product as well as your
target market

ACTIVITY 1
Identify whether the following is a Unique Selling Proposition or Value
Proposition of a product/service.

Example: Langhap Sarap Example: Unique Selling Proposition

1. Safeguard ____________________________
2. Love ko to ____________________________
3. Supermarket ____________________________
4. Surf ____________________________
5. Bukas kahit anong oras ____________________________

LESSON PROPER
Recognize And Understand the Market
What is Unique Selling Proposition (USP) and Value Proposition (VP)? This part allows
the entrepreneur to prepare himself on how to advertise and sell his product even if it is
similar to others. In this lesson, you will find out the answers and understand more
about the market.

Value Proposition (VP) - is a business or marketing statement that summarizes why a

consumer should buy a company's product or use its service. This statement is often
used to convince a customer to purchase a particular product or service to add a form of
value to their lives. In creating Value Proposition, entrepreneurs will consider the basic
elements:
Target Customer
Needs/opportunity

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 Name of the product
Name of the enterprise/company

There are many competitors in the market who establish superiority over other
entrepreneurs. Entrepreneurs should think of other alternatives to make their products
better. An important aspect in Value Proposition is that it must be truthful and that it
should establish credibility to the consumers.
Example: Potential value proposition is most common in small businesses of your
locality.
Aling Charing Sari-Sari Store opens only from 6:00 am to 6:00 pm, but Aling
Charing noticed that there are customers who go to a nearby town to look for a
convenience store at around 10:00 pm to 6:00 am. She believes that this is a great
opportunity for her store to operate 24/7. In this example, the proposed value
proposition is: “Charing sari-sari Store, open 24/7”
The business describes a sari-sari store – a basic retail store. The assurance
from this value proposition is because of the phrase “open 24/7”, Aling Charing’s sari-
sari store opens 24/7, which makes it different from other competitors.

Unique Selling Proposition (USP) – refers to how you sell your product or services to
your customer. You will address the wants and desires of your customers.
As an entrepreneur, you should think of marketing concepts that persuade your
target customers. You may ask the following questions in doing this: What do the
customers want? What brand does well? What does your competitor sell well?
Some tips for the entrepreneur on how to create an effective unique selling
proposition to the target customers are:
Identify and rank the uniqueness of the product or services character
Be very Specific
Keep it Short and Simple (KISS)

As an entrepreneur, present the best feature of your product or service that is

different from other competitors. Identifying the unique selling proposition requires
marketing research that you will learn from the other modules. In promoting your
products or services, make sure that it is very specific and put details that emphasize
the differentiator against the competitors. Keep it short and simple and think of a tagline
that is easy to remember. Right now, the proposed unique selling proposition is:
“Charing sari-sari store, open 24/7”
Readers get confused between value proposition and unique selling proposition.
The two propositions are used to differentiate the products from competitors. For
example, Jollibee is known to have a Filipino taste burger. This brand has a unique
selling point because of its tagline “Langhap Sarap” Unique Selling Proposition and
Value Proposition are two of the most famous tools used to explain why prospect
customers buy each product and service. Base on each definition, we learn that USP
and VP are frameworks of each business industry. The two propositions are valuable for
the entrepreneurs. Make sure that you're focusing on a solution that is a need, and
make sure that you are targeting a customer segment that's large enough and cares
enough about your solution so that you can build a viable business. We'll talk more

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about determining the size of your target market in our next lesson. After you
inderstand the value proposition and the unique selling proposition, now it’s time to
understand the target market, customers requirement and market size. As you might
expect, the market is right at the center of our word cloud for this lesson. Understanding
your market is critical in building your business model. There are three factors that will
determine your customers.

A. Target Market
Market Targeting is a sage in market identification process that aims to
determine the buyers with common needs and characteristics. Prospect customers are
a market segment that an entrepreneurial venture intends to serve. In targeting a
specific market, it will exclude people if it will not fit your criteria. Rather, target
marketing allows you to focus your marketing money and brand message on a specific
market that is more likely to buy from you than other markets. Choose a product that is
more affordable, efficient, and effective to reach potential clients and generate business.

Commonly used methods for segmenting the markets are follows.:

1. Geographic segmentation – the total market is divided according to geographical
location.
Variables to consider
a. Climate
b. Dominant ethnic group
c. Culture
d. Density (either rural or urban)
2. Demographic Segmentation – divided based on consumers
Variables to consider
a. Gender
b. Age
c. Income
d. Occupation
e. Education
f. Religion
g. Ethnic group
h. Family size
3. Psychological Segmentation – divided in terms of how customers think and believe
Variables to consider
a. Needs and wants
b. Attitudes
c. Social class
d. Personality traits
e. Knowledge and awareness
f. Brand concept
g. Lifestyle
4. Behavioral Segmentation – divided according to customers’ behavior pattern as
they interact with a company.
Variables to consider

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 a. Perceptions
b. Knowledge
c. Reaction
d. Benefits
e. Loyalty
f. Responses

B. Customer Requirements
Customer requirements are the specific characteristics that the customers
need from a product or a service.
There can be two types of customer requirements:
1.Service Requirement
2.Output Requirement

Service Requirement:
An intangible thing or product that cannot be touched but the customer can feel
the fulfillment. There are elements in service requirement like on-time delivery, service
with a smile, easy-payment etc. It includes all aspects of how a customer expects to be
treated while purchasing a product and how easy the buying process goes .

Output Requirements:
Tangible thing or things that can be seen. Characteristic specifications that a
consumer expects to be fulfilled in the product. Costumers will avail services as a
product, then various service requirements can take the form of output requirements.
For example, if the consumer hires a multi cab, then on-time arrival becomes an output
requirement. Customer buys gadgets (phone speaker) the specification like the udness
and clarity are the output requirements.

C. Market Size
The entrepreneur’s most critical task is to calculate the market size, and the
potential value that markets has for their start-up business. Market research will
determine the entrepreneurs’ possible customers in one locality.

What is Market Size?

Market size is like a size of the arena where the entrepreneurs will play their
business. It is the approximate number of sellers and buyers in a particular market.
Companie are interested in knowing the market size before launching a new product or
service in the area. In determining the market size, the entrepreneur will conduct a
strategic marketing research from reliable sources using the following method. The first
step is to estimate the potential market – approximate number of customers that will buy
the product or avail your services. The second step is to estimate the customers who
probably dislike to buy your product or avail the
services. The third step is for the entrepreneur to estimate the market share, that means
plotting and calculating of the competitor’s market share to determine the portion of the
new venture. Market size becomes the most important factor if you ever need to raise
funding for your business.

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ASSESSMENT
Select the best answer and write the letter only on the space rovided. _
___1. What is the relationship between unique selling proposition and value
proposition?
a. a framework of each business industry
b. meets your competitors needs wants
c. persuades another to exchange money for a product or service
d. connected with only one particular thing
_____2. The following variables are to be considered in behavioral segmentation, xcept
a. perception
b. brand concept
c. reaction
d. benefits
_____3. What is the function of Value Proposition?
a. used to power up sales
b. used to convince customer to purchase a particular product or services.
c. help customers buying habits
d. provide value to your customers
_____4. Give an example in promotion using Value Proposition and UniqueSelling
proposition.
a. with the slogan “Langhap Sarap”
b. ordinary sari-sari store
c. multinational business
d. fruit shake stand
_____5. ___________________ will determine possible customers in one locality.
a. Market design c. market research
b. Market strategy d. market size
_____6. The term behavioral segmentation refers to:
a. divided based on consumers
b. divided in terms of how customers’ think and believe
c. divided according to geographical location
d. divided according to customers behavior pattern as they interact with a
company
_____7. What is market size?
a. Tangible things that can be seen
b. Size of arena where the entrepreneur will play their business
c. The most important part to the success of the company
d. Another variation of segmentation marketing.
_____8. These are considered favorable indicators for doing business in that particular
location.
a. structure of the segment
b. capability of the business
c. size and growth of the segment
d. segmentation marketing
_____9. This selects the type of customer requirement

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 a. service requirement c. service responsibility
b. service-oriented d. service fulfillment
_____10. This refers to how you sell your products or services to your customer.
a. Value proposition c. Selling proposition
b. Unique selling proposition d. Marketing concept
_____11. The following are tips for the entrepreneur on how to create an effective
unique selling proposition to the target customers, except
a. Identify and rank the uniqueness of the product or services characteristic
b. Be very specific
c. Keep it short and simple
d. Completeness of proportion
_____12. Geographic segmentation refers to:
a. Divided according to geographical location
b. Divided based consumers.
c. Divided in terms for customers think and believe
d. All of the above
_____13. Service requirement is a/an ___________________ thing or product that
cannot be touched but customer can feel he fulfillment.
a. Tangible c. Service
b. Intangible d. Output
_____14. Tangible things that can be seen refers to
a. Service requirement c. customer requirements
b. Output requirement d. Entrepreneur’s output
_____15. What is the first step in conducting strategic marketing?
a. Estimate the potential market
b. Estimate the customers who are probably dislike to buy your product
c. Estimate the market share
d. Estimate business funding.

ASSIGNMENT
As an entrepreneur, you are planning to have a business. Using the
following guide questions, answer them so you can now start drafting your
business plan.
1. What product do you want to sell?
2. How will you apply the concept of value proposition and unique selling proposition?
3. What is the best tagline of your chosen product?
4. Who is your target market?

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 Module
4
MARKET RESEARCH
INTRODUCTION
Market research blends consumer behavior and economic trends to confirm and
improve your business idea. It's crucial to understand your consumer base from the
outset. Market research lets you reduce risks even while your business is still just a
gleam in your eye.
Market research helps you find customers for your business. Competitive
analysis helps you make your business unique. Combine them to find a competitive
advantage for your small business.

ACTIVITY 1
Answer the following statements honestly. There is no right or wrong
answer.Indicate your response to the items by putting a check that best
corresponds to your answer.
After answering all the
statements, add your score.
Refer to the conversion and
the verbal interpretation of
your score:

40 – 50 = Very high intention

to become an entrepreneur

30 – 39 = High intention to
become an entrepreneur

20 – 29 = Average intention
to become an entrepreneur

19 & below = Low intention

to become an entrepreneur
LESSON PROPER
Data Collection is the most valuable tool of any type of research study.
Inaccurate data collection may cause mistakes and ultimately lead to invalid results

TIPS in GATHERING DATA

Organize collected data as soon as it is available
Know what message you want to get across and then collect data that is
relevant to the message
Collect more data
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 Create more data
Regularly run experiments or collect data
Challenge your assumptions
Set reasonable expectations
Take note of interesting or significant data

In this lesson, we will consider the three different data collection techniques –
SURVEY (Questionnaire), INTERVIEW and FOCUS GROUP DISCUSSION – and
evaluate their suitability under different circumstances.

SURVEYS are the most common way to gather primary research with the use of
questionnaires or interview schedule. These can be done via direct mail, over the
phone, internet (e.g. Google) or email, face-to-face or on Web (e.g. Skype or Viber).
When designing or constructing your own research questionnaire, remember the
following guidelines. (Edralin, 2016)
Keep it simple as possible.
Make sure it is clearly appealing and easy to read.
Cluster or block related questions.
Move from complex questions to more specific questions.
Make sure questions are concise and easily understood.
Avoid questions that are difficult to answer.
Make sure any response scales used are consistent with categories that
are mutually exclusive

INTERVIEW is one of the most reliable and credible ways of getting relevant
information from target customers. It is typically done in personal between the
researcher/entrepreneur and a respondent where the researcher asks pertinent
questions that will give significant pieces of information about the problem that he will
solve. The interview is also helpful even when the business has already started
because the customers’ feedback provides the entrepreneur a glimpse of what the
customers think about the business.
Interviews normally last from 15 to 40 minutes, but they can last longer,
depending on the participants’ interest in the topic.

In a structured interview, the researcher asks a standard set of questions and

nothing more (Leedy and Ormrod, 2001).
Personal interviews are the traditional method of conducting an
interview. It allows the researcher to establish relationship with potential participants and
therefore gain their cooperation. It generates highest response rates in survey research.
They also allow the researcher to clarify indefinite answers and when necessary, seek
follow-up information.
Telephone interviews are less expensive and less time consuming, but the
disadvantages are that the response rate is not as high as the face-to- face interview,
but considerably higher than the mailed questionnaire.

FOCUS GROUP DISCUSSION (FGD)

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 - is an excellent method for generating and screening ideas and concepts. It can
be a moderated group interviews and brainstorming sessions that provide information
on user’s needs and behaviors.

The following are considerations in the use of focus group discussions in market
research:
The length of the session is between 90 and 120 minutes.
Usually, conduct focus groups discussion with 8 to 10 participants per
group.
Assign an expert moderator / facilitator who can manage group dynamics.
Use a semi-structure or open-format discussion.
Strive for consistency in the group’s composition (for example, it may not be
advisable to have business customers and retail customers in the same focus group,
their needs are very different).

ASSESSMENT
Test I. Answer the questions below. Encircle the letter of your choice.
1. It is the process of gathering, analyzing and interpreting the information about the
product or the services to be offered for sale in the market, the market and about
past, present and any potential consumers for the products.
a. Data Gathering c. Secondary Research
b. Primary Research d. Market Research
2. A data gathering technique where it can be moderated to group interviews and
brainstorming sessions that provide information on user’s needs and behaviors.
a. Personal Interview c. Survey
b. Focus Group Discussion d. Data Gathering
3. A data gathering technique where it can be done via direct mail, over the phone,
internet or e-mail.
a. Data Gathering c. Focus Group Discussion
b. Survey d. Personal Interview
4. It refers to information gathered directly from the respondents who answered set of
questions.
a. Primary Research c. Survey
b. Secondary Research d. Data Gathering
5. It is the most common way to gather primary research with the use of
questionnaires or interview schedule.
a. Interview c. Survey
b. Focus Group Discussion d. Data Gathering
6. It is the traditional method of data collection which is normally done on a personal
manner with the respondents.
a. Personal Interview c. Survey
b. Focus Group Discussion d. Data gathering
7. A data gathering technique where it can be done via direct mail, over the phone,
internet or e-mail.
a. Data Gathering c. Focus Group Discussion
b. Survey d. Personal Interview

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Test II. Explain briefly but in a concise manner.
1. What is Market Research? (3 pts.)
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

2. Enumerate and discuss the three data gathering techniques (5 pts.)

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

ASSIGNMENT
Identify the following:
1. It is an information gathered directly from the respondents who answered set
of questions. ______________________________
2. It is the traditional method of data collection which is normally done on a
personal manner with the respondents. __________________________
3. It obtains information on general attitudes, understand the circumstances under
which customers might require your product or services, understand their desired
outcomes. _______________________
4. It is the most common way to gather primary research with the use of
questionnaire or interview schedule. __________________________
5. It is the most valuable tool of any type of research study. ______________________
6. A data gathering technique where it can be done via direct mail, over the phone,
internet or e-mail. ______________________
7. They also allow the researcher to clarify indefinite answers and when
necessary, seek follow-up information. _______________________
8. A data gathering technique where it can be moderated group interviews and
brainstorming sessions that provide information on user’s needs and
behavior. _________________________
9. It is typically done in personal between the researcher/entrepreneur and a
respondent where the researcher asks pertinent questions that will give significant
pieces of information about the problem that he will solve. _____________________
10. It can be a moderated group interviews and brainstorming sessions that
provide information on user’s needs and behaviors. ___________________
11. It normally lasts from 15 to 40 minutes, but they can last longer, depending on
the participants’ interest in the topic. _____________________
12. It is a type of interview are less expensive and less time consuming
______________________

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_
du
M 5 le
o

THE MARKETING MIX (7P’S) IN

RELATION TO THE BUSINESS
OPPORTUNITY
INTRODUCTION
In the previous lesson, you already learned about data collection. It is an
important factor of any research study. The three (3) ways of collecting data are
Survey, Interview, and Focus Group Discussion (FGD). This will help entrepreneurs in
gathering information about their target market. But, your entrepreneurial work,
however, does not simply end there. You must design a certain marketing program or
strategy that will convey the value of your product to the target customers. In the
parlance of entrepreneurship, this program is theoretically called marketing mix.
Whatever you sell or offer you must outline your marketing mix. Marketing mix
has been around as early as trade existed and that is quite long already. The only
difference is that today everything is well outlined and keeps evolving even further. To
get to the point, marketing mix is a business mechanism used for effective marketing of
the products. There is no hesitation that anyone would benefit from a powerful 7Ps.
Marketing Mix is a set of controllable and connected variables that a company gathers
to satisfy a customer better than its competitor. It is also known as the “Ps” in marketing.
Originally, there were only 4Ps but the model has been continually modified until it
became 7P’s. The original 4 P’s stands for product, place, price and promotion.
Eventually, three elements have been added, namely: people, packaging and
positioning to comprise the 7 P’s.
To deliver the value of your product to the target consumers, you must design a
particular marketing program. This program is called the marketing mix
The Marketing Mix refers to a tool used by the entrepreneur to position the
product in the target market segment to efficiently and effectively deliver it to the
consumers and to convince them about the benefits that they will derive from buying the
product.

ACTIVITY 1
Think of words or terms related to the topic that starts with letter “P”
and find the words in the grid horizontally, vertically, or diagonally. Write the
Words or
Terms on the space provided and write something about the term using your own
words. Write your answers in your activity notebook.

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LESSON PROPER
The 7 P’s of Marketing Mix
There are several important frameworks which you can utilize for the purpose of
marketing your product and services. A very crucial structure among these is the “7
P’s of Marketing. The framework of “7 Ps of marketing” includes product, place, price,
promotion people, packaging and positioning. Realizing these P’s in the most ideal
manner can turn out to be very profitable, however, you should totally see each
description of the 7 P’s first.

1. PRODUCT
The first P in the Marketing Mix is the Product. Marketing strategy typically
starts with the product. Marketers can’t plan a distribution system or set a price if they
don’t know exactly what the product will be offered to the market.
Product refers to any goods or services that is produced to meet the consumers’
wants, tastes and preferences. Examples of goods include tires, MP3 players, clothing
and etc. Goods can be categorized into business goods or consumer goods. A buyer
of consumer goods may not have thorough knowledge of the goods he buys and uses.
Examples of services include hair salons and accounting firms. Services can be
divided into consumer services, such as hair styling or professional services, such as
engineering and accounting.

213
 The marketing mix is one of the marketing
strategies organizations have traditionally used
to sell their product. To lay the groundwork, the
marketing mix is defined as a collection of
marketing techniques that a firm uses to
promote its brand or product in the marketplace.
The approach was typically structured
around the four pillars of marketing: product,
price, location, and promotion. However, as
marketing became more sophisticated, so have
the approaches. Later, it was expanded to 7Ps
of marketing strategy with the inclusion of
People, Process, and Physical Evidence.

There are 2 types of goods. Consumer Goods

and Business Goods. The table
below shows the comparison between the 2
types of goods.

2. PLACE
Place is the second P in the Marketing Mix. Place represents the location
where the buyer and seller exchange goods or services. It is also called as the

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distribution channel. It can include any physical store as well as virtual stores or online
shops on the Internet.
It is one thing having a great product, sold at an attractive price. But what if:
• Customers are not near a retailer that is selling the product?
• A competing product is stocked by a much wider range of outlets?
• A competitor is winning because it has a team of trained distributors or sales
agents who are out there meeting customers and closing the sale?
Place matters for a business of any size. It is a crucial part of the marketing mix.
The main function of a distribution channel is to provide a link between production and
consumption.

Channel 1 contains two stages between producer and consumer - a wholesaler

and a retailer. A wholesaler typically buys and stores large quantities of several
producers' goods and then breaks into bulk deliveries to supply retailers with smaller
quantities. For small retailers with limited order quantities, the use of wholesalers makes
economic sense.
Channel 2 contains one intermediary. In consumer markets, this is typically a
retailer.
A retailer is a company that buys products from a manufacturer or wholesaler and sells
them to end users or customers. In a sense, a retailer is an intermediary or middleman
that customers use to get products from the manufacturers.
Channel 3 is called a "direct-marketing" channel, since it has no intermediary levels.
In this case the manufacturer sells directly to customers

3. PRICE
The third P in the Marketing Mix is price. The price is a serious component of the
marketing mix. What do you think is the meaning of Price?
In the narrowest sense, price is the value of money in exchange for a product or
service. Generally speaking, the price is the amount or value that a customer gives up
to enjoy the benefits of having or using a product or service. Thus, customers
exchange a certain value for having or using the product – a value we call price. In
commerce, price is determined by what (1) a buyer is willing to pay, (2) a seller is
willing to accept, and (3) the competition is allowing to be charged. With product,
promotion, and place of marketing mix, it is one of the business variables over which

215
organizations can exercise some degree of control. One example of a pricing strategy is
the penetration pricing. It is when the price charged for products and services is set
artificially low in order to gain market share. Once this is attained, the price can be
higher than before. For example, if you are going to open a Beauty Salon, you need to
set your prices lower than those of your competitors so that you can penetrate the
market. If you already have a good number of market share then you can slowly
increase your price.
There are several factors that affect a small business’ revenue potential. One of
the most important is the pricing strategy utilized by you as the owner of the business. A
right pricing strategy helps you define the particular price at which you can maximize
profits on sales of your product or service. You need to consider a wide range of factors
when setting prices of your offerings. The different pricing strategies with its definition
can be found in the table below.

The Different Pricing Strategies and Its Definition

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4. PROMOTION
Promotion is the fourth P in the Marketing Mix. Promotion refers to the complete
set of activities, which communicate the product, brand or service to the user. The idea
is to create an awareness, attract and induce the consumers to buy the product, in
preference over others. The following are the most common medium in promoting a
product and this are called promotional mix.

217
PROMOTIONAL MIX
1. ADVERTISING
• Radio
Advertising by means of radio gives the advantage of selecting the territory and
audience to which the message is to be directed. It is also cheaper than TV advertising.
• Television
This is the latest and the fast-developing medium of advertising and is getting
increased popularity these days. It is more effective as compared to radio as it has the
advantages of sound and sight. On account of pictorial presentation, it is more
effective and impressive and leaves a lasting impression on the mind of the viewer.
• Print
The print media carry their messages entirely through the visual mode. These media
consist of newspapers, magazines and direct mail.
• Electronic
You can also advertise electronically through your company website and provide
important and pertinent information to clients and customers. You can protect some
parts of your website through passwords and give access to member customers. You
can also send dvertisements via direct e-mail as part of your promotional strategy.
• Word of Mouth
Word-of-mouth advertising is important for every business, as each happy customer
can steer dozens of new ones your way. And it's one of the most credible forms of
advertising because a person puts their reputation on the line every time they make a
recommendation and that person has nothing to gain but the appreciation of those who
are listening.
• Generic
The promotion of a particular commodity is without reference to a specific producer,
brand name or manufacturer. Producers join together to expand total demand for the
commodity, thereby helping their own sales. These activities are o en self-funded
through assessments on marketing called check-off programs.

2. PUBLIC RELATIONS OR PR
In public relations, the article that features your company is not paid for. The
reporter, whether broadcast or print, writes about or films your company as a result of
information he or she received and researched. Many people use the term PR and
advertising interchangeably, PR involves sharing information with the public using
platforms that do not require a payment, such as social media or through press releases
shared with magazines and newspapers. PR professionals package information and
disseminate it in the hopes that it will be

organically shared. The goal of public relations is to shape public perception of a

business, presenting a positive image through various strategies to its various
constituents.

3. PERSONAL SELLING
Personal selling occurs when an individual salesperson sells a product, service

218
or solution to a client. Salespeople match the benefits of their offering to the specific
needs of a client. Today, personal selling involves the development of longstanding
client relationships.
Personal selling involves a selling process that is summarized in the following
Five Stage Personal Selling Process.
The five stages are:
• Prospecting
• Making first contact
• The sales call
• Objection handling
• Closing the sale

4. SALES PROMOTIONS
Sales promotion is any initiative undertaken by an organization to promote an
increase in sales, usage or trial of a product or service (i.e., initiatives that are not
covered by the other elements of the marketing communications or promotions mix).
Sales Promotion Technique

• Free Gifts
There are many ways to utilize this particular sales promotion technique. A newly
opened store, for example, may offer the first 10 customers free items worth 100 pesos.
• Free Samples
Providing free samples is a technique used to introduce new products to the
marketplace. Samples give the consumer a chance to see how well they like a product
or try something they otherwise would not normally buy.
• Free Trial
A free trial is a way for a consumer to try a new product while eliminating risk. It
may be used when a product is unique to the marketplace.
• Customer Contests
Contests offer the customer a chance to win prizes like cash or store
merchandise.
• Special Pricing
Special pricing is used to offer consumers a lower price for a period of time or to
purchase in multiple quantities. For example, a retailer may offer a product that normally
costs 35 pesos at a price of 3-for-100-pesos during the promotional period.

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________________________________

Module
6
THE 7 P’S OF MARKETING MIX
CONTINUATION OF MODULE 5

5. DIRECT MARKETING
Direct marketing is a promotional method that involves presenting information
about your company, product, or service to your target customer without the use of an
advertising middleman. It is a targeted form of marketing that presents information of
potential interest to a consumer that has been determined to be a likely buyer.

Forms of Direct Marketing

Brochure Catalogs Fliers Newsletters Post cards
Coupons Email Phone calls Text messages

5. PEOPLE
The fifth P in the Marketing mix is People. Your team, the staff that makes it
happen for you, your audience, and your advertisers are the people in marketing. This
consist of each person who is involved in the product or service whether directly or
indirectly.
People are the ultimate marketing strategy. They sell and push the product.
People are one of the most important elements of the marketing mix today. This is
because of the remarkable rise of the services industry. Products are being sold
through retail channels today. If the retail channels are not handled with the right
people, the product will not be sold. Services must be first class nowadays. The people
rendering the service must be competent and skilled enough so that that the clients will
patronize your service. The marketing efforts of people are to create customer
awareness, to arouse customer interest, to educate customers, to close the sale and to
deliver the product. Therefore, the right people are essential in marketing mix in the
current marketing scenario.

6. PACKAGING
Packaging is the sixth P in the Marketing Mix. Packaging is a silent hero in the
marketing world. Packaging refers to the outside appearance of a product and how it
is presented to the customers. The best packaging should be attractive enough and
cost efficient for the customers. Packaging is highly functional. It is for protection,
containment, information, utility of use and promotion.

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Five Basic Functions of Packaging
1) Protection:
One of the major functions of packaging is to provide for the effects of time and
environment for the natural and manufactured products. The protection function can
be divided into some classes.
A. Natural deterioration:
It is caused by the interaction of products with water, gases and fumes, microbiologic
organisms like bacteria, yeasts and molds, heat, cold, dryness, contaminants and
insects and rodents.
B. Physical protection:
The packaging is also used for physical protection, which include improving shock
protection, internal product protection and reducing shock damage caused from
vibration, snagging, friction and impact.
C. Safety:
A special kind of protective packaging is required for products that are deemed
harmful to those who transport them or use them. These products include extremely
inflammable gas and liquid, radioactive elements, toxic materials etc. The packaging
should also be done so that children could not easily use or dispose them.

D. Waste reduction:
Packaging also serves to reduce the amount of waste especially in case of food
distribution.

2) Containment:
This involves merging of unit loads for shipping. It starts with spots of adhesives on
the individual shippers that stick them together, straps of steel and plastic, entire
coverings of shrinkable or stretchable plastic films and paper or corrugated wraps that
surround an entire pallet of product. There are some special bulk boxes or pallet bins
made from unusually strong corrugated board or fabricated form plastics or metal, the
method of which depends on the type and weight of product and its protective needs.
The cargo containers made of aluminum used to hold many pallets loads of goods can
be transferred to or from ships, trains and flatbed trucks by giant cranes.

3) Information:
The packaging conveys necessary information to the consumers. The common
information that packaging provides include general features of the product,
ingredients, net weight of the contents, name and address of the manufacturers,
maximum retail price (MRP). Packaging of medicine and some food products is required
to provide information on methods of preparations, recipes and serving ideas, nutritional
benefits, and date of manufacturing, date of expiry, warning messages and cautionary
information. Sometimes, the color of the packaging itself provides some information.

4) Utility of use:
The convenience packaging has been devised for foods, household chemicals,

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drugs, adhesives, paints, cosmetics, paper goods and a host of other products. This
type of packaging includes dispensing devices, prepackaged hot metals, and
disposable medical packaging.

5) Promotion:
Companies use attractive colors, logos, symbols and captions to promote the
product that can influence customer purchase decision.
PACKAGING DECISIONS:
i. Packaging concept:
This defines what the package should be or do for the particular product in terms of
size, shape, materials, color, text, and brand mark and tamperproof ability
ii. Engineering tests:
This will ensure that the package stands up under normal conditions
iii. Visual tests:
This is to ensure that the script is legible and colors are harmonious
iv. Dealer tests:
This is to ensure that the dealers find the packages attractive and easy to handle
v. Consumer tests:
This is to ensure favorable consumer response

7. POSITIONING
Finally, the seventh P in the Marketing Mix is Positioning. When a company
presents a product or service in a way that is different from the competitors, they are
said to be “positioning” it. Positioning refers to a process used by marketers to create
an image in the minds of a target market.
Solid positioning will allow a single product to attract different customers for not
the same reasons. For example, two people are interested in buying a phone; one
wants a phone that is cheaper in price and fashionable while the other buyer is
lookingfor a phone that is durable and has longer battery life and yet they buy the same
exact phone.
There are three basic concepts for positioning. These are Functional Positions,
Symbolic Positions and Experiential Positions. Functional Positions deal with solving
a problem, providing benefits and getting a favorable perception from investors,
stockholders and consumers. Symbolic Positions deal with self-image enhancement,
ego identification, belongingness, social meaningfulness and affective fulfilment and
Experiential Positions deal with providing sensory or cognitive stimulation.

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Step 1: Confirm Your Understanding of Market Dynamics
At the start of the positioning process, you need a firm understanding of your target
market and answers to the following questions: In which product, service, or market
category (also called the “frame of reference”) do you plan to use this positioning?
Which target segment is your focus for the positioning you are developing?
What factors do these buyers evaluate when they make a purchasing decision?
How do these buyers view your competitors in the category?
If you don’t have answers to these questions, you should consider conducting formal
or informal marketing research to reach a better understanding of your target market
and the market dynamics around it.

Step 2: Identify Your Competitive Advantages

A competitive advantage is some trait, quality, or capability that allows you to
outperform the competition. It gives your product, service, or brand an advantage over
others in purchasing decisions. Competitive advantage may come from and or all of the
following: Price: Something in your production process or supply chain may make it
possible for you to provide comparable value at a lower cost than competitors.
Features: You may provide tangible or intangible features that your competitors do
not: for example, more colors, better taste, a more elegant design, quicker delivery,
personalized service, etc.
Benefits: You may provide unique benefits to customers that your competitors cannot
match. Benefits are intangible strengths or outcomes your customer gets when they use
your offering. For example, time savings, convenience, increased control, enjoyment,
relaxation, more choices, feeling better about oneself, being more attractive, etc.

Create a list of the things that make you different from competitors in positive ways.
Then identify which of these factors are also competitive advantages: the influential
factors that help you perform better in the marketplace and cause customers to choose
your product, service, or brand over other options.

Step 3: Choose Competitive Advantages That Define Your Niche

Your list of competitive advantages represents a set of possible positioning strategies
you could pursue for your product, service, or brand. The next step is to examine how
these factors fit into customer perceptions of your broader competitive set. Your goal is
to pick a positioning approach that gives you a unique and valued position in the market
that competitors are not addressing.

How to Create an Effective Market Positioning Strategy?

Create a positioning statement that will serve to identify your business and how you
want the brand to be perceived by consumers.

1. Determine company uniqueness by comparing to competitors

Compare and contrast differences between your company and competitors to identify
opportunities. Focus on your strengths and how it can exploit these portunities.
2. Identify current market position

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Identify your existing market position and how the new positioning will be beneficial in
setting you apart from competitors.
3. Competitor positioning analysis
Identify the conditions of the marketplace and the amount of influence each competitor
can place on each other.
4. Develop a positioning strategy
Through the preceding steps, you should achieve an understanding of what your
company is, how your company is different from competitors, the conditions of the
marketplace, opportunities in the marketplace, and how your company can position
itself.

ASSESSMENT
: Write the word or phrase that is being described or completes the thought of
each statement.
______________1. It is a set of controllable and interrelated variables composed of
product, place, price and promotions that a company assembles to
satisfy a target group better than its competitor.
______________2. The amount of money that a customer pays for to enjoy a product
or service.
______________3. It is any initiative undertaken by an organization to promote an
increase in sales, usage or trial of a product or service
______________4. It occurs when an individual salesperson sells a product, service or
solution to a client.
______________5. It can be intangible or tangible as it can be in the form of services or
goods.
______________6. The way your product or service appears from the outside.
______________7. A marketing model that modifies the 4Ps model.
______________8. It is responsible for every element of your sales, marketing
strategies, and activities.
______________9. It refers to how a business creates awareness in the market.
______________10. It claims a new space in the mind of the customer different from
the spaces occupied by existing products.
______________11. The ultimate marketing strategy.
______________12. This is where your product or service is actually sold.
______________13. The place occupied by products in the hearts and minds of the
consumers.
______________14. A name, symbol, or other feature that distinguishes a seller's
goods or services in the marketplace.
______________15. A powerful and sustainable high-level marketing strategy used to
create or influence a brand.

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__ Module
7
DEVELOPING A BRAND NAME
INTRODUCTION
We are now in the second lesson of this module. After studying and understanding
the framework of the Marketing Mix which is the 7 P’s of Marketing, you are now ready
to develop your Brand Name.
What comes to your mind when you hear the word “coffee”? How about “milk”?
When you are asked to name a “toothpaste” or a “soft drinks, what will you think and
say first?
Now as a future entrepreneur, how do you describe the sales of your product being
displayed on the shelves of various malls and groceries beside the product with a brand
names? Do you think the consumers will notice or remember it? Branding will ultimately
reside(s) in the mind of every consumer, thus, it plays a significant role in every
business.

LESSON PROPER
Brand Name is a name, symbol, or other feature that distinguishes a seller's goods
or services in the marketplace. Your brand is one of your greatest assets because your
brand is your customers' over-all experience of your business. Brand strategy is a long-
term design for the development of a popular brand in order to achieve the goals and
objectives. A well-defined brand strategy shakes all parts of a business and is directly
linked to customer need, wants, emotions, and competitive surroundings.
Experts believe that a good brand can result in better loyalty for its customers, a
better corporate image and a more relevant identity.
As more customers continue to differentiate between emotional and experienced
companies, a brand may be the first step forward in your competition instead of price
points and product features. The question is, can you build a brand which truly talks
to your audience?

Branding is a powerful and sustainable high-level marketing strategy used to create

or influence a brand. Branding as a strategy to distinguish products and companies and
to build economic value to both customers and to brand owners, is described by Pickton
and Broderick in 2001.

Commonly Used Branding Strategies

1) Purpose
"Every brand makes a promise. But in a market in which customer confidence is
little and budgetary observance is great, it’s not just making a promise that separates
one brand from another, but having a significant purpose," (Allen Adamson).
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 How can you define your business purpose? According to Business Strategy
Insider, purpose can be viewed in two ways:
a. Functional. This way focuses on the assessments of success in terms of fast
and profitable reasons. For example, the purpose of the business is to make money.
b. Intentional. This way focuses on fulfillment as it relates to the capability to
generate money and do well in the world.

2) Consistency
The significance of consistency is to avoid things that don’t relate to or improve
your brand. Consistency aids to brand recognition, which fuels customer loyalty.

3) Emotion
There should be an emotional voice, whispering "Buy me". This means you allow
the customers to have the chance to feel that they are part of your brand. You should
find ways to connect more deeply and emotionally with the customers. Make them feel
part of the family and use emotion to build relationships and promote brand loyalty.

4) Flexibility
Marketers should remain flexible too in this rapidly changing world. Consistency
targets at setting the standard for your brand, flexibility allows you to adjust and
differentiate your approach from your competition. According to Kevin Budelmann,
"Effective identity programs require sufficient
consistency to be identifiable, but sufficient variation to keep things fresh and human,"
so, if your old tactics don't work anymore, don't be afraid to change. It doesn’t mean it
worked in the past it may still work now.

5) Employee Involvement
It is equally important for your employees to be well versed in how they communicate
with customers and represent the brand of your product.

6) Loyalty
Loyalty is an important part of brand strategy. At the end of the day, the emphasis on
a positive relationship between you and your existing customers sets the tone for hat
potential customers can expect from doing business with you.

7) Competitive Awareness
Do not be frightened of competition. Take it as a challenge to improve your branding
strategy and craft a better value in your brand.

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ASSESSMENT

Direction: Draw
your product and
give it a name.
Follow the task
guide bellow. Draw
it in your activity
notebook. Then,
write a short
explanation by
describing the
product and why
you come up with its
name.

Here are some useful phrases that may help you with your tasks and explanations:

My Target Market is/are ________________________________________________,

that is why I choose this product.

I would like to introduce my new product __________________________________.

I chose the name ______________________________________________ because
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________.
You can use it to _____________________________________________________
___________________________________________________________________
___________________________________________________________________.
I chose the Brand Name _________________________________________ because
___________________________________________________________________
___________________________________________________________________.

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ASSIGNMENT
Direction: Below are
different colors. Think of a
particular product or
company that you can
identify with each color.
Write your answers in the
box beside each color.

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 Module
8
4 M’S OF PRODUCTION AND
BUSINESS MODEL
INTRODUCTION
In developing a business plan, we also have to consider the importance of the
4M’s of operations in all business opportunities; the Manpower, Method, Machine, and
Materials, because it helps you to identify the problems of the business in the future and
in actual situations especially in the production process and marketing.
In application of your 4M’s of production, it is best to consider the customer’s
point of view in terms of their influences as to why they will buy a particular product,
your product aims to answer each consumer’s wants or needs and meets with them
expectations over the product, and how do suppliers, value chain and supply chain
affect the business and production.

This module will guide you to demonstrate understanding of the 4M’s of operations
and for you to be able to:
Describe the 4M’s (Manpower, Method, Machine, Materials) of operations in
relation to the business opportunity;
Appreciate the importance of production process, business model and
business plan.
Apply the concept of 4M’s of production in a small manufacturing business.

LESSON PROPER
4 M’s of Production And Business Model
An entrepreneurial venture may either be a sole proprietorship, a partnership,
or a corporation, engaged in merchandising, manufacturing, or service. Nevertheless,
whatever type and nature of business ventures is opened to exploit different business
opportunities, innovation or creativity defines the distinction between an entrepreneur
and an ordinary business person.
Thus, the concept of innovation or creativity must, in almost all instances, be
introduced and practiced. An entrepreneur finds way to introduce innovation from the
production process to the marketing stage, while an ordinary businessperson simply
imitates business practices and procedures.
The concept of innovation or creativity can easily be practiced and highly
noticeable in a manufacturing operation since raw materials are transformed to

finished goods through the production process. Innovation can be introduced

from the production phase up to packaging and delivery.
The three important elements in the production system are; the input, the
transformation of production process and the output.

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The Input includes the following:
1. Manpower
2. Materials
3. Machine
4. Design
5. Instructions
The Production process, also referred to as the transformation or conversion
process, is the stage of production where the materials are transformed into the final
product with the aid of manpower and machine.
The output represents the final product from the production process and
distributed to the customers.

4 M’s of Production
The most serious issues in the whole production system are the inputs and the
transformation process. Their quality determines the quality of the output.
The factors involved in the input and the production process are usually referred
to as the Four M’s of production, namely Manpower, Method, Machine, and Materials.

Manpower
Manpower talks about human labor force involved in the manufacture of
products. It is measured as the most serious and main factor of production. The
entrepreneur must determine, attain and match the most competent and skilled
employees with the jobs at the most appropriate time period.

Educational qualifications and experience, status of employment, number of

workers required, skills and expertise required for the job are some of the manpower
criteria that must be highly considered by the entrepreneur.
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Materials
It simply refers to the raw materials necessary in the production of a product.
Materials mainly form part of the finished product. Just in case the resources are below
standard, the finished product will unsatisfactory as well. The entrepreneur may
consider cost, quality, availability, credibility of suppliers and waste that the raw
materials may produce.

Machine
Machine is about manufacturing equipment used in the production of goods or
delivery of services. In the process of selecting the type of equipment to purchase, the
entrepreneur may consider types of products to be produced, production system to be
adopted, cost of the equipment, capacity of the equipment, availability of spare parts in
the local market, efficiency of the equipment and the skills required in running the
equipment.

Method
Method or production method is the process or way of transforming raw materials
to finished products. The resources undergo some stages before it is finalized and
become set for delivery to the target buyers. The selection of the method of production
is dependent on product to produce, mode of production, manufacturing equipment
touse and required skills to do the work.

The product is the physical output of the whole production process. It should
be valuable and beneficial to the consumers and should satisfy their basic needs and
wants. A product can be heterogeneous or homogeneous. A heterogeneous product
has dissimilar characteristics, parts, and physical appearance. It can be easily identified
from other products. Entrepreneurial ventures that produce heterogeneous products
include makers of furniture, bags, and home decors.
On the other hand, a homogeneous product has a physical appearance,
taste, or chemical content that can hardly be distinguished from that of the other
products. Businesses that produce homogeneous products include makers of soft

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drinks, and medicines.
After knowing the production process and system, and how the product is being
processed, not it is important to know about product description, wherein product
description promotes and explains what a product is and why it’s worth buying. The
purpose of a product description is to provide customers with details around the
features and benefits of the product so they’re obliged to buy.
Know who your target market is, focus on the product benefits, tell the full
story,use natural language and tone, use power words that sell, and use good images.
These are guidelines for you to have a good product description; since some customers
are very particular with it since they consider the welfare of their family, if it is safe to
use.
Prototype is created before the massive production of such product; an
entrepreneur must consider prototyping. One of the important early steps in the
inventing process is making a prototype. A prototype is a duplication of a product as
it will be produced, which may contain such details as color, graphics, packaging and
directions. Benefits are the reasons why customers will decide to buy the products
such as affordability, efficiency or ease of use. The features of the product or service
merely provide a descriptive fact about the product or service.
Most importantly, it is better to test your product prototype to meet customers’
needs and expectations; and for your product to be known and saleable. Pretesting of
the product or service is similar to a sample of the product or service given to the
consumer free of cost in order that he/she may try the product before committing to a
purchase.
The entrepreneur’s main concern is the satisfaction of a customer, for they are
the life blood of the business. Without them, all the efforts, will be wasted as well as the
chance to venture into a new business.
In a manufacturing venture, the supplier plays a vital role. They are your
business partners, without them your business will not live. You need them as much
as you need your customers to be satisfied. But as an entrepreneur you have to
choose a potential supplier who has loyalty and values your partnership: a supplier
who would lead you to the fulfillment of your business objectives, mission and vision.
This entity is part of a supply chain of a business, which may offer the main part of
the value contained within its products. Certain suppliers may even involve in drop
shipping, where they ship goods directly to the customers of the buyer.
How do supply chain management systems coordinate planning, production,
and logistics with suppliers?
Supply chain management systems automate the flow of information among
members of the supply chain so that they can use it to make better decisions about
when and how much to purchase, produce, or ship.

Value chain is a method or activities by which a company adds value to an

item, with production, marketing, and the provision of after-sales service. The main
goal and benefit of a value chain, and therefore value chain analysis, is to make or
support a competitive benefit.
A supply chain is a structure of organizations, people, activities, data, and
resources involved in moving a product or service from supplier to customer.

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The main objective of supply chain management includes management of a
varied range of components and procedures, for instance, storing of raw materials,
handling the inventory, warehousing, and movement of finished product from the point
of processing to the point of consumption.

When value chain management is implemented effectively, the flow of products

and materials is improved through the accurate forecasting of sales and demand as well
as improved inventory management. Delays are also minimized and products are visible
and traceable throughout the supply chain.
Supply chain management decreases purchasing cost. Retailors depend on
supply chains to quickly distribute costly products to avoid sitting on expensive
inventories. Any delay in production can cost a company ten thousand of pesos.
This factor makes supply chain management ever more important.
Value chains help increase a business's efficiency so the business can deliver
the most value for the least possible cost. The end goal of a value chain is to create a
competitive advantage for a company by increasing productivity while keeping costs
reasonable.

Business model describes the factors of how an organization creates, delivers,

and captures value in economic, social, cultural or other contexts. The development
of business model construction and variation is also called business model innovation
and forms part of a business plan.
It is a company's plan on how it will make revenues and make a profit. It escribes
what products or services the business plans to manufacture and market, and how it
plans to do so, as well as what expenses it will incur.
There are important phases in developing your business model, namely:
Identifying the specific audience; establishing business process; recording business
resources; developing strong value proposition; determining key business partners; and
creating demand for today’s generation strategy and being open for innovations

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 After developing a business model, we will proceed in developing a business
plan. To be able to successfully complete this module, you need to prepare a business
plan and operate your plan and finally keep records of your business transactions.

ASSESSMENT
Direction: With the pictures shown below, identify each picture whether it is Value Chain
or Supply Chain.

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ASSIGNMENT
Make research about Business Plan. Write your work in one whole sheet of paper.

Module
9
BUSINESS PLAN
INTRODUCTION
There is a tried-and-true saying: Failure to plan means planning to fail. This is
one reason why your business plan is one of the most important documents to
produce when starting a new business. Needing a business plan is a relatively common
issue.

The online business and investment site Investopedia states that one of the main
differences between success and failure for new businesses is ineffective planning prior
to starting operations. It stands to reason then that entrepreneurs who make a business
plan have a number of advantages.
Writing an entrepreneur business plan can help you think deeply about your
business and the strategic steps you will take to achieve your goals. The plan can
crystallize your idea and affirm the amount and type of funding needed to start and grow
your venture. While there are many resources to help you define your business plan, a
sound strategy is to pursue relevant college coursework.

LESSON PROPER
What is a Business Plan For?

A business plan should describe every aspect of your business, from the
product or service you offer to your finances, management, and marketing plans. It’s
designed to tell your stakeholders — potential lenders, investors, and suppliers, for
example — the goals of your business and how you plan to achieve them.
A business plan should be a changeable, continuously growing document. You
won’t simply create it, then put it aside and never look at it again. It should be revised
and amended as the business grows and changes. You can think of your business plan

235
as a blueprint for success. It’s not only useful when starting your business, but also
while running it. Monitoring and assessing whether your business meeting goals and
objectives is a key strategy for staying in business.
You should implement a timeline to continually review and adapt your business
plan. Ongoing business planning is also attractive to those interested in supporting or
joining your ventures, like bankers, investors, and executives. These parties want to
ascertain the soundness of investing in your venture. Having a business plan that’s
regularly updated, rather than allowed to stagnate, makes it more likely for parties to
receive a return on their investment.
Smart, regular business planning shows that you know how to analyze and
evaluate the progress of your business and reprioritize and reallocate resources, if
necessary, to hit your targets.

Entrepreneurs who plan to enter any business endeavor must have a business
plan on hand to guide them throughout the process. Different business plans are
prepared for different purposes. There are business plans written prior to setting up
an enterprise, which are similar to a prefeasibility study and a feasibility study. Many
new enterprises need to convince prospective business investors about the
soundness and potential of their business.
There are business plans that are written during the first few years of the
enterprise in order to guide the entrepreneur on which strategies would be most
beneficial for the enterprise to take. And there are business plans that are focused on
bringing the enterprise to a higher level of growth, a period where the enterprise has
already reached its peak and would want to enter into another endeavor by creating and
re-establishing itself.
Clearly, a business plan serves many masters. First, it serves the entrepreneur
who must set a navigational course. Second, it serves investors and cautious financiers.
And third, it serves the managers and staff of the organization so that they will know the
strategies and programs of the enterprise.
Read the different scenarios below to fully understand the importance of having a
business plans.

Scenario 1:
“Jessie is the eldest of the five children of Mr. & Mrs. Natividad. The family is
having difficulty to support their everyday needs. Because of this, Jessie tried selling
banana cue and with his dream to make his business grow, he put up many stalls in the
community without considering the advises of his friends to make a business plan
before implementing his decision. After a few months his stalls shutdown.”

Scenario 2:
“Mercy is the youngest in the family. She found out that she loves to cut hair and
apply make up on her friends. Until such time that her friends introduced her to their
friends too for haircut and make up when there are occasions. A few months after,
Mercy was told by her friends to put up a beauty parlor in their place. So, she asks her
mother who is also a businesswoman to teach her how to make a business plan and
eventually ended with a successful business.”

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Scenario 3:
“Monna is a diligent student: because of her knowledge gained from school about
business plan she was able to enhance her skills in business and finally found herself
into her laundry shop business.” Each scenario taught us that a business is not just
about how much income or profit you can get, but it’s about the life of your business.
And in having a business, you also have to consider Technological forces, social forces,
Political forces, Cultural forces, conomic forces and Legal forces.

Components of a Business Plan

Introduction - this part discusses what is the business plan all about.
Executive Summary - is part of the business plan which is the first to be presented but
the last to be made. Management Section - shows how you will manage your business
and the people you need to help you in your operations.
Marketing Section - shows the design of your product/service; pricing, where you will
sell and how you will introduce your product/service to your market.
Financial Section - shows the money needed for the business, how much you
will take in and how much you will pay out.
Production Section - shows the area, equipment and materials needed for the
business.
Competitive Analysis - is the strategy where you identify major competitorsand
research their products, sales and marketing strategies.
Market – refers to the persons who will buy the product or services
Organizational chart - is the diagram showing graphically the relation of one official to
another, or others of a company.

ASSESSMENT
Encircle the letter of your choice.
1. Which of the following refers to the human workforce involved in the manufacture of
products?
A. Materials B. Method C. Machine D. Manpower
2. The 4M’s of production are as follows except ONE. Which one is it?
A. Management B. Manpower C. Method D. Machine
3. Which of the following refers to the marketing copy that explains what a product
is and why it is worth purchasing?
A. Prototype C. Business Model
B. Product description D. Suppliers
4. It represents the final products from the production process and distributed to
the customers.
A. Input B. Supplies C. Output D. Materials
5. It is a replica of a product.
A. Prototype C. Business Model
B. Product description D. Suppliers
6. Which of the following refers to the system of organizations, people, activities,
information, and resources involved in moving a product or service from supplier to
customer?

237
 A. Supply Chain C. Business model
B. Value Chain D. Prototype
7. Which of the following is the process or activities by which a company adds
value to an article, including production, marketing, and the provision of aftersales
service?
A. Supply Chain C. Business Model
B. Value Chain D. Prototype
8. It describes the rationale of how an organization creates, delivers, and captures
value in economic, social, cultural or other contexts.
A. Prototype C. Business Model
B. Product description D. Suppliers
9. It is an entity that supplies goods and services to another organization.
A. Prototype C. Business Model
B. Product description D. Suppliers
10.Which of the following refers to the manufacturing equipment used in the
production of goods or delivery of services?
A. Machine B. Manpower C. Method D. Materials
11.It refers to the process or technique of converting raw materials to finished products.
A. Machine B. Manpower C. Method D. Materials
12. It simply refers to the raw materials needed in the production of a product.
A. Machine B. Manpower C. Method D. Materials
13. Statement I - Skills and expertise are not important in considering manpower.
Statement II - Benefits are the reasons why customers will decide to buy the products.
A. Only Statement I is true. C. Both Statements are true.
B. Only Statement II is true. D. Both Statements are false.

14.Statement I - Educational qualifications and experience is one of the criteria in

considering manpower.
Statement II - Product to produce is one of the factors to be considered in
method or production method.
A. Only Statement I is true. C. Both Statements are true.
B. Only Statement II is true. D. Both Statements are false.
15.Statement I - In selecting the type of equipment to purchase, the entrepreneur
may consider cost and capacity of the equipment.
Statement II - The purpose of a product description is to supply customers
through details around the features and benefits of the product.
A. Only Statement I is true. C. Both Statements are true.
B. Only Statement II is true. D. Both Statements are false.

ASSIGNMENT
Answer the following questions based on the picture shown below. Write
your answers in your Entrepreneurship activity notebook. Two (2) points for each
correct answer.

238
Guide Questions:
1. Are you familiar with the picture above? Give one example of a food business
establishment that you think is famous among teenagers today.
2. What do you think is the reason why this particular food business establishment
became famous amongst teens nowadays?
3. Do you know some other ways to enjoy their product other than coming in personally,
into their store and buying their product for yourself?
4. Do you think such strategies are effective to make the business more productive?
Why or why not?

Module
__

10
FORECASTING REVENUES AND COSTS
DEPARTMENT
INTRODUCTION
Now that you have identified what business to undertake and are familiar with the
tools and materials needed in the operation of your business, let us apply what you
have learned in the previous module by forecasting the revenues and costs incurred in
your business. You might probably be wondering how profits are computed. This
module will help guide you realize the revenues and profits of your chosen business.
Revenue is a result when sales exceed the cost to produce goods or render the
services. Cost on the other hand simply refers to the amount of money used to produce
or manufacture goods/merchandise as well as costs incured in selling the goods/
merchandise. How much revenues and costs incurred in the operation of the business,
how are these projected, and how are these used to compute profit/loss of the business
shall be learned in this module.

To be able to successfully complete this module, previous knowledge in multiplying

numbers will best help.

239
 Why forecast? We often watch news as Kuya Kim reports the direction of the
typhoon in the next 2 days, what Kuya Kim is doing is giving us information taken by
satellites and gives us the direction of the typhoon. In weather forecasting, the reporter

is giving us advance information that could help us prepare and be ready for upcoming
typhoon. This way, risks such as accidents, devastation of properties and loss of life
may be prevented.

Forecasting is a tool used in planning that aims to support management or a business

owner in its desire to adjust and cope with uncertainties of the future. It depends on data
from the past and present and to make meaningful estimates on revenues and costs.
Forecasting revenues and costs is the same as weather forecasting, though forecasting
revenues and costs is in the context of business. Entrepreneurs use forecasting
techniques to determine events that might affect the operation of the business such as
sales expectations, costs incurred in the business as well as the profit that the business
is earning. Making informed estimates reduce risks that might be experienced by the
entrepreneur in the future.
LESSON PROPER
Forecasting The Revenues Of The Business
Making informed estimates requires careful considerations on several factors that
might affect the outcome of your travel such as, distance from home to school, the
means of transportation you will be taking, the number of passengers and etc. Traveling
from home to school on a regular basis had helped you arrive with an estimate that was
very close to the actual time of arrival.

Considering these factors is essential in making informed estimates by the

entrepreneur. Since the business he/she is venturing hasn’t started yet, it is important
that these factors affecting forecasting will be determined to better help him/her in
making the best decisions for the business.

For the entrepreneur, after realizing the potential for profit of his/her business
concept, the next step is to estimate how much the revenue is on a daily, monthly and
annual basis. Before going to forecasting and projecting the revenues of the business,
let us determine first what revenue is.

Revenue is a result when sales exceed the cost to produce goods or render the
services. Revenue is recognized when earned, whether paid in cash or charged to the
account of the customer. Other terms related to revenue include Sales and Service
Income. Sales is used especially when the nature of business is merchandising or
retailing, while Service Income is used to record revenues earned by rendering
services.
Now that you know about revenue, Let us determine the factors to consider in
forecasting revenues.
You have just learned about what revenue is. This time, let us study the rious
factors to consider in forecasting revenues.

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 The entrepreneur would want his/her forecasting for his/her small business as
credible and as accurate as possible to avoid complications in the future. In estimating
potential revenue for the business, factors such as external and internal factors that can
affect the business must be considered. These factors should serve as basis in
forecasting revenues of the business. These factors are:

1. The economic condition of the country. When the economy grows, its growth is
experienced by the consumers. Consumers are more likely to buy products and
services. The entrepreneur must be able to identify the overall health of the economy in
order to make informed estimates. A healthy economy makes good business.
2. The competing businesses or competitors. Observe how your competitors are
doing business. Since you share the same market with them, information about the
number of products sold daily or the number of items they are carrying will give your
idea as to how much your competitors are selling. This will give you a benchmark on
how much products you need to stock your business in order to cope with the customer
demand. This will also give you a better estimate as to how much market share is
available for you to exploit.

3. Changes happening in the community. Changes happening in the environment

such as customer demographic, lifestyle and buying behavior give the entrepreneur a
better perspective about the market. The entrepreneur should always be keen in
adapting to these changes in order to sustain the business. For example, teens usually
follow popular celebrities especially in their fashion trend. Being able to anticipate these
changes allows the entrepreneur to maximize sales potential.
4. The internal aspect of the business. Another factor that affects forecasting
revenues in the business itself. Plant capacity often plays a very important role in
forecasting. For example, a “Puto” maker can only make 250 pieces of puto every day;
therefore, he can only sell as much as 250 pieces of puto every day. The number of
products manufactured and made depends on the capacity of the plant, availability of
raw materials and labour and also the number of salespersons determine the amount of
revenues earned by an entrepreneur.

Now that all factors affecting forecasting revenues are identified, you can now
calculate and project potential revenues of your chosen business. The table below
shows an example of revenues forecasted in a Ready to Wear Online Selling Business.
Example: Ms. Fashion Nista recently opened her dream business and named it
Fit Mo’to Ready to Wear Online Selling Business, an online selling business which
specializes in ready to wear clothes for teens and young adults. Based on her initial
interview among several online selling businesses, the average number of t-shirts sold
every day is 10 and the average pair of fashion jeans sold every day is 6. From the
information gathered, Ms. Nista projected the revenue of her Fit Mo’to Ready to Wear
Online Selling Business.
She gets her supplies at a local RTW dealer in the city. The cost per piece of t-
shirt is 90 pesos, while a pair of fashion jeans costs 230 pesos per piece. She then
adds a 50 percent mark up to every piece of RTW sold.

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 Mark up refers to the amount added to the cost to come up with the selling price.
The formula for getting the mark up price is as follows:

Mark Up Price = (Cost x Desired Mark Up Percentage)

Mark Up for T-shirt = (90.00 x .50)
Mark Up for T-shirt = 45.00

In calculating for the selling price, the formula is as follows:

Selling Price = Cost + Mark Up
Selling Price = 90.00 + 45.00
Selling Price for T-shirt = 135.00

Table 1 shows the projected daily revenue of Ms. Nista’s online selling business.
Computations regarding the projected revenue is presented in letters in upper case A,
B, C, D, and E.

Table 2 shows the projected monthly and yearly revenue of Ms. Nista’s online selling
business. Computations about the monthly revenue is calculated by multipying daily
revenues by 30 days ( 1 month).
Example, in Table 1 the daily revenue is 3,420.00. To get the monthly projected revenue
it is multiplied by 30 days. Therefore,
Projected Monthly Revenue = Projected Daily Revenue x 30 days
Projected Monthly Revenue = 3,420.00 x 30
Projected Monthly Revenue = 102,600.00
On the other hand, the projected yearly revenue is computed by multiplying the monthly
revenue by 12 months. The calculation for projected yearly revenue is as follows.
Projected Yearly Revenue = Projected Daily Revenue x 365 days
Projected Yearly Revenue = 3,420.00 x 365
Projected Yearly Revenue = 1,248,300.00

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 Table 3 shows the projected monthly revenues covering one year of operation.
The table shows an average increase of revenue every month by 5 percent except
June, July to October and December. While the month of June has twice the increase
from the previous month by 10 percent, let us consider that months covering July to
October are considered to be Off-Peak months, therefore, sales from July to October
are expected to decrease. It is assumed that there is no increase in revenue from July
to August, while from August to October the decrease in revenues is 5 percent from
previous month. Since revenues from sales of RTW’s are considered to be seasonal, it
assumed that there is a 10 percent increase in revenue from November to December.

Computation for assumed increase of reveneue on specific months is as follows:

Projected Monthly Revenue (Increase) = Revenue (January) x 5 % Increase
Projected Monthly Revenue (Increase) = 102,600.00 x .05
Projected Monthly Revenue (Increase) = 5,130.00
Projected Revenue for February = Revenue (January) + Amount of Increase
Projected Revenue for February = 102,600.00 + 5,130.00
Projected Revenue for February = 107,730.00

On the other hand, decrease in revenue is computed as follows:

Projected Monthly Revenue (Decrease) = Revenue (August) x 5 % Increase
Projected Monthly Revenue (Increase) = 144,041.14 x .05
Projected Monthly Revenue (Increase) = 7,202.06
Projected Revenue for September = Revenue (August) - Amount of Decrease
Projected Revenue for September = 144,041.14 – 7,202.06
Projected Revenue for September = 136,839.08

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Important Assumptions:

February to May Increase of 5% from previous revenue

June Increase of 10% from previous revenue
July to August The same Revenue
September to October Loss of 5% from previous revenue
November Increase of 5% from previous revenue
December Increase of 10% from previous revenue
The numbers in the last table are very attractive, having revenues that are
increasing in numbers is a good sign that a business is growing. However, an
entrepreneur should not be overwhelmed by these revenues, as these are just gross
revenue, this is not the final amount of profit or income an entrepreneur will get at the
end of every period. Take note that the amount of net revenue is still subjected to the
expenses incurred in the operation of business.

ASSESSMENT
Directions: Write True if the statement is correct, while False if the statement is
incorrect.
__________1. When sales exceed the cost to produce goods its result is called
forecasting.
__________2. Mark-up refers to the amount added to the cost of a product to
determine the selling price.
__________3. Forecasting is a planning tool that helps the entrepreneur cope with
uncertainties in his future operation.
__________4. Costs incurred through payment of utilities such as water and
electricity are called operating expenses.
__________5. Mang Mario is a fruit vendor. Selling fruits is an example of a service
concern business.
__________6. The selling price of a product is calculated by adding its cost per unit
and mark-up.
__________7. Merchandise or goods purchased are called Purchases.
__________8. Aling Becky sells suman in her neighborhood, every day she can sell

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 75 pieces of suman for 5.00 pesos each. Her daily revenue is 325.00
pesos.
__________9. Loss is a result when cost to produce goods is greater than the sales.

ASSIGNMENT
It is understood that you now know how to calculate mark-up and selling price of an item
or merchandise. Let us try the following situations to see if you have understood the
concepts.

1. Kyle, a local entrepreneur is planning to sell 10 liter-bottled waters in his sari-sari

store. A local water purifying business in the city sells their 10-liter bottled water
for 20 pesos each. Kyle wants to add 25 per cent mark up from the original cost
of 10 liters bottled water. Calculate how much mark-up Kyle should add.
Determine how much should be the selling price for 10-liter bottled water.

2. Zoei sells fruits in a local fruit stand in the market. She gets her fruits from a local
wholesaler in the city. Zoei charges 40 per cent mark up for every kilo of
watermelon she gets. Suppose the cost per kilo of watermelon is 25, how much
is the selling price for one kilo of watermelon?

Module
_

1
FORECASTING THE COST TO BE
INCURRED
INTRODUCTION
You have learned in the previous module that the revenue generated by selling
RTW’s has a corresponding amount of costs incurred. This cost is the amount of
RTW before adding its mark-up price. Each piece of t-shirt has a corresponding cost of
90.00 pesos, while each pair of jeans has a corresponding cost of 230.00 pesos. These
costs are incurred each time revenues are generated. On the other hand, the business
also incurs costs in its operation, these costs are called Operating Expenses. Operating
expenses such as payment on Internet connection, Utilities expense (Electricity),
Salaries and Wages and Miscellaneous are essential in the operation of the business;
this allows the business to continue to operate in a given period of time. Now that you
have learned what cost is, let us identify the costs and expenses incurred by the
business in generating revenues.

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LESSON PROPER
Forecasting The Cost to be Incurred
You have just learned about what cost is. This time let us identify costs and expenses
incurred by the business.

Cost of Goods Sold / Cost of Sales refer to the amount of merchandise or

goods sold by the business for a given period of time. This is computed by adding the
beginning inventory to the Net Number of Purchases to arrive with Cost of Goods
available for sale from which the Merchandise Inventory, end is subtracted.
Merchandise Inventory, beginning refers to goods and merchandise at the
beginning of operation of business or accounting period.
Purchases refer to the merchandise or goods purchased. Example:
Cost to buy each pair of Jeans or t-shirt from a supplier.
Merchandise Inventory, end refers to goods and merchandise left at
the end of operation or accounting period.
Freight-in refers to amount paid to transport goods or merchandise
purchased from the supplier to the buyer. In this case, it is the buyer who
shoulders this cost.

Let us calculate the cost of goods sold by Ms. Fashion Nista’s online
selling business for the month of January.
Table 4 shows the costs incurred during the first month of operation of Fit
Mo’to Ready to Wear Online Selling Business. Since Ms. Nista gets her stocks
from an online supplier, there is no need to order ahead and stock more items.
Therefore, there is no Merchandise Inventory, beginning as well as Merchandise
Inventory, end. Ready to wear items purchased online from the supplier are then sold as
soon as they arrived.
Cost of goods is calculated by simply multiplying the number of items sold every
month (300 t-shirts and 180 pairs of jeans) to its corresponding cost per unit ( 90.00

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pesos for every t-shirt and 230.00 pesos for every pair of jeans). A cost in transporting
the goods from the supplier to the seller (Ms. Nista) or Freightin is then added to Net
Cost of Purchases.

Let us now substitute the values from Table 4 and Table 5. Since there
is no Merchandise Inventory, beginning and end, let us add Cost of Purchases
and Freight-in to get the Cost of Goods Sold.
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 Now that the cost of goods sold is now calculated, let us now identify
expenses that the business incurs in its operation. Operating expenses such as

Internet connection, and Utilities like electricity and miscellaneous expense are
important to keep the business running. These expenses are part of the total
costs incurred by the business in its day-to-day operation and are paid every end
of the month. The operating expenses and assumed amounts are presented below:

To calculate the total costs incurred by the business, cost of goods sold
and total operating expenses are then added. The calculation for the costs
incurred for the month of January is presented below:

ASSESSMENT
Now, that you have finished the module, let us check what you have learned.
Answer the questions given below by encircling the letter of the correct answer.
1. Profit or Loss is computed by subtracting cost / expenses from –
a. income/revenue c. sales
b. sales discount d. operating expenses

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2. Sales is an account title used to describe goods or merchandise sold by a
business. What nature of business uses Sales?
a. Servicing c. Merchandising
b. Barber Shop d. Both Servicing and Merchandising
3. Irene sells fashion bags online. She gets each bag for P 150.00 from a local
supplier. She then adds P 100.00 as mark-up for each bag. How much is the
selling price of each bag?
a. P 200.00 b. P 250.00 c. P 300.00 d. P 350.00
4. A merchandising business earns through –
a. rendering services c. donating products
b. lending money d. buys and sells goods
5. It is a tool that allows managers to make educated estimates on revenue and
costs of the business in order to cope up with uncertainties of the future –
a. estimating b. guessing c. forecasting d. benchmarking
6. Which of the following businesses use Service Income in recording revenues?
a. Beauty Salon b. Sari-sari store c. Movie House d. Hardware
7. It refers to the amount of merchandise or goods sold by the business for a given
period of time.
a. Operating Expense c. Deductions
b. Cost of Goods Sold d. Sales
8. Aling Coring sold 5 pieces of rugs. She bought the rugs for 20 pesos and sold it
for 35 pesos. How much is the total cost of goods sold?
a. P 80.00 b. P 90.00 c. P 100.00 d. P 110.00
9. Freight-in refers to the amount paid to transfer goods or merchandise purchased
from the _________.
a. buyer to the supplier c. buyer to buyer
b. supplier to the buyer d. supplier to supplier
10. The costs incurred through payment of utilities such as water, electricity, internet
connection is considered as –
a. costs c. operating expenses
b. purchases d. personal expense of the owner
11.Nathaniel sells bottled water in a nearby city bus terminal. Every day he can sell
30 pieces of bottled water at 20 pesos each. How much is Nathaniel’s daily sales?
a. P 900.00 b. P 800.00 c. P 700.00 d. P 600.00
12.The amount added to the cost of a product to determine the selling price is called?
a. mark-up b. discount c. mark-down d. sale
13.Lina sold all ten t-shirts for 1,500.00 pesos. Suppose she added 50.00 pesos as
mark-up price for every t-shirt. How much was the cost for every t-shirt sold?
a. P 80.00 b. P 90.00 c. P 100.00 d. P 110.00
14. It refers to goods and merchandise left at the end of operation or accounting period.
a. Merchandise inventory, beginning c. Freight-in
b. Merchandise inventory, end d. Freight-out
15.The Total Cost and Expenses is calculated by –
a. adding cost and expenses c. adding revenue and expense
b. subtracting expenses from costs d. subtracting expense from
revenue

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ASSIGNMENT
A. Answer the following by filling up the missing terms.
The entrepreneur should always present the assumptions to consider in
projecting costs, may it be cost of goods sold or operating expenses. This will help
achieve the best educated estimates of your costs. The entrepreneur must clearly
identify costs incurred in the business operation. ________________ is the amount of
goods or merchandise sold during a period of time which incurs a large portion of the
total cost of a _________________ business. The cost of goods sold can be calculated
by simply multiplying _____________________ to its corresponding ______________.

A cost in transporting the goods from the supplier to the seller or __________________
is then added to Net Cost of Purchases.

B. Now that you know how to calculate the projected costs of a business,
look around and interview any business existing in your community such as sarisari
stores or buy and sell business. Using the table for Projected Costs of Goods
Sold (Daily) below. Fill in the necessary figures from the business you have
selected.

250
 Fundamentals of
Accountancy, Business
and
Management 2

251
 Module 1
Identify the Element of the
Statement of Financial
Position (SFP)

INTRODUCTION
he purpose of the Statement of Financial Position/Balance Sheet SFP/BS) is to
report the assets of a company and the composition of the claims against those assets by
creditors and investors at a specific point in time.

CONTENT DEVELOPMENT
Statement of Financial Position (SFP) or the Balance Sheet shows the financial
position of a business entity at a given period or a specific date. Following the
accounting cycle the SFP and other financial statements (which will be discussed in the
succeeding modules) are prepared once the adjusted trial balance is done to come- up
with a fair balance sheet statement. Assets, Liabilities and Equity are properly grouped
and classified to give a meaningful information. Assets are presented and classified by
the order of its liquidity or those that are readily available for use and can easily be
converted into cash are listed first and assets that cannot be easily converted into cash
are listed last. When it comes to liabilities, maturity matters. Those obligations that are
currently due are listed first. The Balance Sheet includes permanent and contra asset
accounts. An account is said to be permanent because their balances are carried over
from one accounting date to another. The Assets, Liabilities and Equity accounts are
permanent accounts. Contra asset accounts are accounts also presented in the SFP as
a deduction to a particular asset. These are Allowance for Doubtful Accounts and
Accumulated Depreciation.
Allowance for Doubtful Accounts, a contra- asset for Accounts Receivable, it is an
allowance made by the business for estimated uncollectible accounts.
Accumulated Depreciation is an account that represents depreciation of Fixed Assets
(except for Land) due to its usual wear and tear.

Classification of Assets, Liabilities and Equity 1. Assets are divided into current or
non- current.
Current Assets- are items that are listed on a business’ statement of financial position that
are expected to be used or realized into cash within one accounting period or a year. It
usually includes cash, accounts receivable, inventories and prepaid expenses.
Cash is considered the most liquid asset because it is readily available for use. It is used as
a medium of exchange in business transactions and may be held on hand or put in banks
for safekeeping.
Accounts Receivables are accounts due from customers as a result of sale of goods or for
services rendered that are collectible within one year.

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Inventories are regarded as a current asset because these are items held for resale
because they are readily available (either raw materials or finished goods).
Prepaid expenses are considered current assets because they are expenses paid in
advance to be consumed within a year.
Non- Current Assets- are items that are listed on a business’ statement of financial position
that cannot be used or realized into cash within one accounting period or a year. It
includes assets that are long- term in nature like fixed assets, long-term investments and
intangibles. Fixed assets includes Property, Plant and Equipment (Furniture, equipment,
land, building, vehicles, etc.) that are used acquired for use in operations and have an
estimated useful life of more than one year.
Long- term investments are investments made by the owners of the business for long- term
purposes like marketable securities. Intangible assets are non- physical assets like
Patents, Copyright and Franchise.

2. Liabilities are also divided into current or non- current.

Current Liabilities- are liabilities that should be paid and realized within a year after the
year- end date. These include Accounts Payable, Notes Payable, Accrued Expenses and
Unearned Income.
Accounts Payable is amount due to suppliers for the purchase of goods or services
received on account to be paid within a year.
Notes Payable is account due with supporting promissory notes with short-term mode of
payments.
Accrued Expenses are expenses incurred but not yet paid, examples are Salaries Payable,
Taxes Payable, etc.
Unearned Income is cash collected or given in advance from customers for future delivery of
goods or services to be performed.
Non- Current Liabilities- are liabilities that are to be paid for more than a year from the year-
end date. These include Loans Payable, Mortgage Payable, etc.
Loans Payable is account due from third parties which was agreed to be paid for longer
terms. Mortgage Payable is account due from third parties with associated collaterals to
be paid for longer terms.

3. Equity
Equity or Owner’s Equity is the residual interest of the owners of the business or what was
left of the assets after paying the liabilities is the right of the owners. It includes the
Capital and Drawing accounts.
Capital is the investment made by the owner to start- up a business in the form of cash or
other assets. Drawing or withdrawal is an amount taken by the owner from the business
for personal use.

Steps in preparing a simple Statement of Financial Position (SFP):

1. You should start with a heading. The heading includes the name of the business or entity
(ex. JD Gardens), name of the financial statement (ex. Statement of Financial Position)
and the reporting date/ period (ex. As of December 31, 2019). We use as of in SFP
because the amounts (in Philippine Peso) of the items are cumulative from the start of
the operations of the business up to the accounting date.

253
2. Assets are presented first. These are classified into current and non- current assets.
3. Next is to present the Liabilities. These should also be classified into current and non-
current liabilities.
4. Equity/ Owner’s Equity is then added after the liabilities to complete the accounting
equation (Assets= Liabilities + Equity).

Macel’s Garden
Statement of Financial Position
As of December 31, 2024
ASSETS
Current Assets
Cash PhP 250,000.00
Accounts Receivable 85,000.00
Garden Supplies and Materials 185,000.00 Prepaid
Expenses 48,000.00
Total Current Assets Php 568,000.00

Non- Current Assets

Garden Tools and Equipment PhP 285,000.00
Accumulated Depreciation ( 95,000.00) PhP 190,000.00
Delivery Vehicle 500,000.00
Accumulated Depreciation ( 62,500.00) 437,500.00
Land 1,500,000.00 Building
550,000.00 Accumulated Depreciation (
55,000.00) 495,000.00
Total Non- Current Assets PhP 2,622,500.00

TOTAL ASSETS PhP 3,190,500.00

================

LIABILITIES

Current Liabilities
Accounts Payable PhP 355,000.00
Notes Payable, 1 year 150,000.00
Salaries Payable 35,500.00
Total Current Liabilities PhP 540,500.00

Non-Current Liabilities
Notes Payable, 7 years 350,000.00

TOTAL LIABILITIES PhP 890,500.00

OWNER’S EQUITY
Owner’s Equity

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 D. Ramos, Capital PhP 2,300,000.00

TOTAL LIABILITIES AND OWNER’S EQUITY PhP

3,190,500.00
================

The illustration is an example of a simple statement of financial position of a single/ sole

proprietorship. Other forms of business organizations (partnership and corporation) have
different presentation depending on the nature of its business. The total assets must be
always equal to the total liabilities and owner’s equity. The total assets, as well as, the total
liabilities and equity are double ruled showing that it is the end part of a financial statement.

Forms of Statement of Financial Position (SFP)

The Statement of Financial Position (SFP) has two forms, the Report form and the Account
Form. The format in the preparation of the SFP depends on the preference but most
financial users prefer to use the report form because it is easier to read especially when
comparing multiple years SFP.
1. Report Form- it is a form of SFP wherein accounts are presented vertically, the Assets
first, followed by the Liabilities and then the Equity. The above presented Balance Sheet
is an example of a Report Form SFP.
2. Account Form- it is a form of SFP wherein accounts are presented horizontally, the
Assets are presented on the left side while the Liabilities and the Equity are on the right
side of the Balance Sheet. It will look like the debit and credit balances of an account.

Dale’s Garden
Statement of Financial Position
As of December 31,2019

ASSETS LIABILITIES AND OWNER’S

EQUITY
Current Assets Current Liabilities
Cash ₱250,000.00 Accounts Payable ₱355,000.00
Accounts Receivable 85,000.00 Notes Payable, 1 150,000.00
year
Garden Supplies and 185,000.00 Salaries payable 35,500.00
Materials
Prepaid Expenses 48,000.00 Total Current ₱540,500.00
Liabilities
Total Current Assets ₱568,000.00
Non-Current
Liabilities
Non- Current Assets Notes Payable, 7 ₱350,000.00
years
Garden Tools and Total Non-Current
Equipment ₱285,000.00 Liabilities ₱350,000.00

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 Accumulated (95,000.00) ₱190,000.00
Depreciation
Delivery Vehicle 500,000.00 Total Liabilities ₱890,500.00
Accumulated (62,500.00) 437,500.00
Depreciation
Land 1,500,000.00 Owner's Equity
Building 550,000.00 D. Ramos, ₱2,300,000.00
Capital
Accumulated (55,000.00) 495,000.00 Total Owner's ₱2,300,000.00
Depreciation Equity
Total Non- Current ₱2,622,500.00
Assets

TOTAL LIABILITIES
& ₱3,190,500.00
TOTAL ASSETS
₱3,190,500.00 OWNER'S EQUITY

APPLICATION
Activity 2:
Determine the classification of the following accounts as to ASSET, LIABILITY AND
EQUITY. For Asset and Liability accounts, determine also how it is treated as to
CURRENT OR NON- CURRENT.

No. ACCOUNT TITLE ACCOUNT CLASSIFICATION

1. Cash
2. Furniture and Fixtures
3. Land
4. Notes Payable
5. Notes Receivable
6. DSD, Capital
7. Accounts Receivable
8. Vehicle
9. Building
10. Taxes Payable
11. Mortgage Payable
12. DSD, Drawings

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 13. Prepaid Rent
14. Utilities Payable
15. Marketable Securities

Activity 3
Prepare a properly classified Statement of Financial Position using the
report form.
Mr. Dale Ramos, owned a plant shop named Dale’s Gardens. He hired you to prepare his
plants shop’s Statement of Financial Position for the year 2019. The following shows the
assets and liabilities of Mr. Ramos:
a. His plant shop has cash in bank account amounting to P150,000.
b. His plant shop has uncollected sales from customers amounting to P125,000.
c. The total amount of garden supplies and materials after inventory showed P80,000 on
hand.
d. He already paid one year’s advertisement in advance in a local newspaper amounting
to
P12,000
e. Total value of all the shop’s garden tools and equipment amounted to P150,000
f. He bought garden supplies and materials on account from his supplier amounting to
P155,000 to be paid within three months after the year- end. g. Salaries unpaid to his
three employees totaled P21,000.00.
h. Utilities amounting to P6,000.00 remained unpaid as of year- end.
i. His outstanding loan balance amounted to P45,000 will be paid within 5 years.

Activity 4
Using the same data in Activity 3, prepare a properly classified
Statement of Financial Position using the account form.
ASSESSMENT
Activity 6:
1. On a separate sheet of paper, make a list of your savings (if you have any) and
then everything that you personally own (cellphone, clothes, accessories, bags,
jewelries, etc.). Make sure to estimate the amounts/ values of what you have
listed.

2. Next is to list down what you owed from your parents, other family members and
friends.

3. Deduct the amount you owe (liabilities) from the amount of what you own (assets).

4. Determine what was left of you (equity).

Guide Questions:
1. What did you feel while doing the activity?

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 2. Were you able to differentiate what you owned from what you owed?

3. What do you think is the importance of knowing one’s SFP?

4. Do you think having more assets in a business means that the

business is earning?

Rubrics in Rating Activity 4: “OWNED and OWED KO” (Make your own
SFP)
Standard Identifying one’s own assets, liabilities and equity
5 Comprehensively and clearly answered the guide questions.

4 Satisfactorily and clearly answered the guide questions.

3 Fairly and clearly answered the guide questions.

2 Provided short discussions on the guide questions.

1 Provided a little idea about the guide questions.

Module 2
Statement of
Comprehensive Income
(SCI)
INTRODUCTION
The statement of comprehensive income is a financial statement that summarizes both
standard net income and other comprehensive income (OCI). The net income is the result
obtained by preparing an income statement. Whereas, other comprehensive income
258
consists of all unrealized gains and losses on assets that are not reflected in the income
statement. It is a more robust document that often is used by large corporations with
investments in multiple countries.

CONTENT DEVELOPMENT
Activity 1
Study the Statement of Comprehensive Income (SCI) of ECQ Company.
Identify the elements of SCI using the format below. Write your answers on
the answer sheet.
ECQ COMPANY
STATEMENT OF COMPREHENSIVE
INCOME
FOR THE MONTH ENDED MAY 31, 2020
Sales P 600,000
Sales returns P (40,000)
Sales discounts (20,000) (60,000)
Net Sales 540,000
Cost of Goods Sold
Beginning inventory P 250,000
Net Cost of Purchases
Purchases P 120,000
Purchase returns (25,000)

Purchase discount (15,000)

Net Purchases 80,000

Freight in 20,000 100,000

Cost of Goods available for sale 350,000
Ending inventory (60,000) (290,000)
Gross Profit 250,000
Selling Expenses
Salaries expense (20,000)
Rent expense (16,000)
Depreciation expense (14,000)
Utilities expense (12,000) (62,000)
General & Administrative Expenses
Salaries expense (35,000)

259
 Rent expense (25,000)
Depreciation expense (20,000)
Utilities expense (10,000)
Miscellaneous expense (2,000) (92,000)
Net Income P 96,000

1. Net Sales 2. Cost of Goods Sold

The SCI of a Merchandising Business

Let’s take a look again at the SCI of ECQ Company. It is an example of a
multi-step approach in preparation of SCI. Now, let us study the different
elements of such SCI.

Exhibit 1: Multi-step Statement of Comprehensive Income

260
A – Heading
i. Name of the company ii. Name of the statement iii. Date of preparation (emphasis on the
word “for the” to denote that the statement is only for that specific period.
B –Elements of SCI
1. Net Sales (Sales less Sales returns and Sales discount)
i. Sales – this is the amount of revenue that the company was able to generate
from selling products
ii. Sales returns – this account is debited in order to record returns of customers
or allowances for such returns.(Haddock, Price, & Farina, 2012) Sales returns occur when
customers return their products for reasons such as but not limited to defects or change of
preference.

261
 iii. Sales discount - this is where discounts given to customers who pay early are
recorded. (Haddock, Price, & Farina, 2012) Also known as cash discount. This is different from
trade discounts which are given when customers buy in bulk. Sales discount is awarded to
customers who pay earlier or before the deadline.

Notes :

Sales returns and sales discount are called contra revenue account because it is on the
opposite side of the sales account. The sales account is on the credit side while the
reductions to sales accounts are on the debit side. This is “contrary” to the normal
balance of the sales or revenue accounts. (Haddock, Price, & Farina, 2012)

2. Cost of Goods Sold – this account represents the actual cost of merchandise that
the company was able to sell during the year. (Haddock, Price, & Farina, 2012)
i. Beginning inventory – this is the amount of inventory at the beginning of the
accounting period. This is also the amount of ending inventory from the previous period.
ii. Net Cost of Purchases (Net Purchases + Freight In)
a. Net Purchases = Purchases – (Purchase discount and purchase returns)
b. Purchases – amount of goods bought during the current accounting period
c. Purchase discount – account used to record early payments by the company to the
suppliers of merchandise. (Haddock, Price, & Farina, 2012) This is how buyers see a sales
discount given to them by a supplier.
d. Purchase returns – account used to record merchandise returned by the company
to their suppliers. (Haddock, Price, & Farina,2012) This is how buyers see a sales return
recorded by their supplier
e. Freight In – this account is used to record transportation costs of merchandise
purchased by the company. (Haddock, Price, & Farina, 2012). It is called freight in because
this is recorded when goods are transported into the company.

iii. Cost of Good available for Sale – add Beginning inventory and Net cost of
Purchases

iv. Ending inventory – amount of inventory presented in the Statement of Financial

Position. This is the total cost of inventory unsold at the end of the accounting cycle.

262
 3. Selling Expenses – these expenses are those that are directly related to
the main purpose of a merchandising business such as the sale and delivery of
merchandise. However, this does not include cost of goods sold and contra
revenue accounts.
(Haddock, Price, & Farina, 2012)
4. General and Administrative Expenses – these expenses are not directly
related to the merchandising function of the company but are necessary for the
business to operate effectively. (Haddock, Price, & Farina, 2012

Notes:
Gross Profit less General and Administrative Expenses less Selling
Expenses is Net Income for a positive result while Net Loss for a negative result
Examples of selling expenses include sales commissions, delivery expenses,
advertising expense
Examples of general and administrative expenses include utilities and rent for
home office, salaries of admin pesonnel

Simpler SCI:
The above SCI of ECQ Company can be presented in a much simpler form, taking only
the four important elements.

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 ECQ COMPANY
STATEMENT OF COMPREHENSIVE INCOME FOR THE
MONTH ENDED MAY 31, 2020

Net Sales P 540,000

C
Cost of Goods Sold (290,000)

Gross Profit 250,000

Selling Expenses (62,000)
General and Administrative Expenses (92,000)
Net Income P 96,000

The SCI in the face of the Financial Statement is usually presented in such simpler form.
The schedule of computations for each element is to be presented separately in the Notes
to Financial Statement.

APPLICATION
Activity 2: To SELL or Not to SELL?
Using the following expense accounts of Covid Store for the year ended December 31,
2019, identify if it is part of general or administrative expenses or selling expense.

Expense Account Classification

a. Salaries of admin personnel

b. Salaries of janitors

c. Salaries of sales agents

d. Utilities of home office

e. Rent of office building

f. Depreciation of office equipment

g. Depreciation of delivery van

h. Advertising

i. Cost of merchandise sold during the year

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Activity 3: How MUCH did I sell?

Compute for the Cost of Goods

Sold of Covidy Store using the
following amounts:

Computation:

Sales 150,000

Purchases 20,000

Purchase returns 2,000

Purchase discounts 2,000

Freight-in 1,000
Beginning inventory 10,000
Ending inventory 5,000

Activity 4: Can you PREPARE me now?

Directions: The following are the accounts of Covidy Store for the month of May 2020.
Prepare its Statement of Comprehensive Income for the period using multistep
approach in a simpler format. Use the activity sheet as your guide for computation and
presentation of the SCI. write your answer on the answer sheet.

Sales P 50,000
Sales returns 3,000
Sales discounts 1,000
Beginning inventory 25,000
Ending inventory 5,000
Purchases 10,000
Purchase returns 2,000
Purchase discounts 1,000
Freight in 1,500

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Salaries expense (60% of which is salaries of admin personnel) 3,000
Rent expense, inclusive of P800 for office space 2,300
Depreciation expense, (P1,000 is for office equipment) 1,700
Utilities expenses, (the utilities charged to admin office is P600) 1,100
Miscellaneous expense 100

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ASSESSMENT
Activity 5: My Reflection!
Based on your learnings gained while doing Activity 4, write your reflection on the
importance of the preparing SCI for a merchandising business using multi-step
approach. Write your answer on the answer sheet.

ASSIGNMENT
Activity 6
Complete the missing title, accounts and amounts of the SCI of Corn John
Matthew Company for the month of April 2024.

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(1)ECQ COMPANY
STATEMENT OF COMPREHENSIVE INCOME
(2)

Sales P 600,000
Sales returns (3)
(4) ________________ (20,000) (60,000)
NET SALES (5)
Cost of Goods Sold
(6) ________________ P 250,000
Net Cost of Purchases
Purchases P 120,000 Purchase returns (25,000)
Purchase discount (15,000)

80,000
(7) ________________ 20,000 (8)
Freight in
(9)____________________ 350,000 Ending inventory (10)
(290,000)
Gross Profit (11)
(12)________________
Salaries expense (20,000)
Rent expense (16,000)
Depreciation expense (14,000) Utilities expense (12,000)
(13)

General & Administrative Expenses

Salaries expense (35,000)
Rent expense (14)
Depreciation expense (20,000) Utilities expense (10,000)
Miscellaneous expense (2,000) (92,000)
(15)___________________ P 96,000

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 Module 3
Statement of Financial
Position (SFP)
Statement of
Changes in Equity
(SCE) for a Single
Proprietorship
INTRODUCTION
Statement of Changes in Equity refers to the reconciliation of the opening
and closing balances of equity in a company during a particular reporting period. It
explains the connection between a company’s income statement and balance sheet. It
includes all transactions not captured in these two financial statements, such as
dividend payments, equity withdrawal, accounting policy changes, and corrections of
prior period errors.

CONTENT DEVELOPMENT
Activity No. 1: Compute Your Personal Equity
Directions: Think and Write about all the assets that you have (anything that you own)
and how much they cost. Then think about whom you owe money (Liabilitiesfriends,
family members, parents, etc.) to and how much you owe. Complete the table below.
Make sure to total the second column (cost) and the fourth column (amount owed), then
deduct the total liabilities from your assets. The net amount you computed is
designated as your Equity.

ASSETS Net Amount

LIABILTIES
Cost Amount Owed
(Items that you (designated as
(Who you owe
own) your
Money)
Equity)

269
TOTAL PHP PHP PHP

Equity and Statement of Changes in Equity

EQUITY - Equity /capital-is the residual interest of the owners in the assets of the
business after considering all liabilities. It is equal to total assets minus total
liabilities.
This account is used to record the original and additional investments of the owner
of the business entity. It is increased by the amount of profit earned during the year
or is decreased by a loss. Cash or other assets that the owner may withdraw from
the business ultimately reduce. This account title bears the name of the owner.

STATEMENT OF CHANGES IN EQUITY

Statements of Owner’s Equity in other words -shows the changes in the capital account due to
contribution, withdrawals, and net income or net loss.
Capital is increased by owner contribution and income and decreased by withdrawals and
expenses.
All changes, whether increase or decrease to the owner’s interest on the company during the
period. \
-prepared prior to preparation of the Statement of Financial Position to be able to obtain the ending
balance of the equity to be used in the SFP. (Haddock, Price, & Farina, 2012). - summarizes the
changes that occurred in owner’s equity. This statement is now required statement. Changes in an
enterprise’s equity between two balance sheet dates reflect the increase or decrease in its net
assets during the accounting period.
In the case of sole proprietorships, increases in owner’s equity arise from additional investments
by the owner and profit during the period. Decreases result from withdrawals by the owner and
from loss for the period. The beginning balance and additional investments are taken from the
owner’s capital account in the general ledger. The profit or loss figure comes directly from the
income statement while the withdrawals from the balance columns in the worksheet.

270
Different parts of the Statement of Changes in Equity

1. Heading
i. Name of the Company ii. Name of the Statement iii.
Date of preparation (emphasis on the wording – “for the”)
2. Increases to Equity
i. Net income for the year ii. Additional investment
3. Decreases to Equity
i. Net loss for the year
ii. Withdrawals by the owner

Statement of Changes in Owner’s Equity for a Single/Sole Proprietorships

The “Statement of Owner’s Equity or Statement of Changes in Owner’s Equity” summarizes the
items affecting the capital account of a sole/single proprietorship business. A sole
proprietorship’s capital is affected by four items: owner’s contributions, owner’s withdrawals,
income and expenses.

Steps in preparing a statement of Changes in Owner’s Equity using the unadjusted

trial balance:

STEP 1: Gather the needed information.

The statement of Changes in Owner’s Equity is prepared second to the Income

Statement. Take note, that the most appropriate source of information in preparing
financial statements would be the adjusted trial balance; however, any report with a
complete list of updated accounts may be used.
Conrad Repair Services
Adjusted Trial Balance
December 31, 2023

Account Title Debit Credit

Cash P 10,560
Accounts Receivable 25,480
Service Supplies 2,350
Furniture and Fixtures 85,000
Service Equipment 550,000
Accumulated Depreciation P 93,000
Accounts Payable 43,520
Utilities Payable 12,480

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 Loans Payable 375,000
Mr. Mabait Capital 135,000
Mr. Mabait Drawing 5,000
Service Revenue 297,740
Rent Expense 14,500
Salaries Expense 195,000
Taxes and Licenses 12,300
Utilities Expense 8,750
Service Supplies Expenses 1,300
Depreciation Expense 46,500
Totals P 956,740 P 956,740

STEP 2: Prepare the heading.

Like any financial statement, the heading is made up of three lines. The first line is the
name of the company. The second line shows the title of the report. In this case, the
title is Statement of Changes in Owner’s Equity, Statement of Owner’s Equity, or
simply Statement of Changes in Equity. Any of the three titles would be all right. The
third line shows the period covered. The report covers a span of time; hence we use
“For the Year Ended” For the Quarter Ended, For the Month Ended, etc. Some annual
financial statements omit the “For the Year Ended” phrase.

Example:

Conrad Repair Services

Statement of Changes in Equity

For the Year Ended, December 31, 2024

STEP 3. Report Capital at the beginning of the period.

Report the capital balance at the beginning of the period reported – or the
amount at the end of the previous period.

Remember that the ending balance of the last period is the beginning balance of
the current period.

272
 Conrad Repair Services
Statement of Changes in Equity
For the Year Ended, December 31, 2024

Mr. Conradt Capital, January 1, 2024 P135,000

STEP 4. Add additional contributions.

Contributions from the owner increases capital, therefore, it must be added to
the capital balance.
Conrad Repair Services Statement
of Changes in Equity
For the Year Ended, December 31, 2014

Mr. Conrad Capital Beginning P135,000 Add:

Additional Investment P30,000

STEP 5. Add net income.

Net Income increases capital, therefore it is added to the beginning capital
balance.
Net income is equal to all revenues minus all expenses

Conrad Repair Services

Statement of Changes in Equity
For the Year Ended, December 31, 2019

Mr. onrad Capital Beginning P135,000

Add: Additional Investment P30,000
Net Income 19,390 49,390
Total P184,390
STEP 6. Deduct owner’s withdrawals.
Withdrawal made by the owner is recorded separately from contributions. It
can easily found in the adjusted trial balance as “Owner, Drawings”, “Owner
withdrawals”, or any other appropriate account. Withdrawals decreases
capital, therefore it must be deducted to the capital balance.

273
 Conrad Repair Services
Statement of Changes in Equity
For the Year Ended, December 31, 2019

Mr. onradtal Beginning P135,000

Add: Additional Investment P30,000
Net Income 19,390 49,390
Total P184,390
Less: Withdrawal 5,000

STEP 7. Compute for the ending capital balance.

Compute for the balance of the capital account at the end of the period and
draw the lines.
Take note, one horizontal line means that a mathematical operation has
been performed. Two horizontal lines (double-rule) are drawn below the
final amount.

Below is an example of Statement of Changes in Equity:

For you to understand more the Statement of Changes in Equity, you must
also know the difference of initial investment and the additional investments
and define withdrawals.
Initial Investment refers to the very first investment of the owner to the
company. Additional Investment increases the owner’s equity by adding
investments by the owner (Haddock, Price, & Farina, 2012).

274
Withdrawals –Decreases the owner’s equity by withdrawing assets by the owner
(Haddock, Price, & Farina, 2012).
*Distribution of Income – When a company is organized as a corporation, owners
(called shareholders) does not decrease equity by way of withdrawal. Instead, the
corporation distributes the income to the shareholders based on the shares that they
have (percentage of ownership of the company).

CHECK-UP
Activity 2: Matching Type
Match Column A with Column B. Write your answer on your answer sheet.

COLUMN A COLUMN B

1. It is equal total assets minus total liabilities A. Additional Investment

2. It shows the changes in the capital account due B. Name of the Company
to contribution, withdrawals and net income or
net loss.
3. The first line in the Statement of Changes in C. Initial Investment
Equity

4. The very first investment of the owner to the D. Gather the needed
company. information

5. Increases to owner’s equity by adding E. Adjusted Trial Balance

investments by the owner.
6. Increases to owner’s equity without additional F. Net loss for the year
investment.
7. Decreases to owner’s equity apart from net effect G. Net Income
of revenues and expenses.

8. Decreases to equity H. Net Income for the year

9. Increases to equity I. Gross Income

10. Decrease in equity aside from withdrawals of J. Heading

the owners.
11. This statement is prepared prior to preparation K. Withdrawals by the owner
of the Financial Statement.

275
12. The period Covered/date of preparation L. Income

13. The first step in the preparation of Statement of M. Equity

Changes in Equity
14. The most appropriate source of information in N. Distribution of Income
preparing financial statements
15. It is equal to all revenues minus all expenses O. Statement of Changes in
Equity

APPLICATION
Activity 3: Fill in the Blanks
A. The steps in preparing the Statement of Changes in Equity the
following:(1)______________________,(2),______________________________,
( 3)_______________________________,(4)_______________________________,

(5) ________________________________,(6) _____________________________,

(7) _____________________________________.
B. The (8) ___________________________ summarizes the changes, that
occurred in owner’s equity.
C. In the case of sole proprietorship, increases in owner’s equity arise from (9)
______________________________ and (10)________________ during the period.
D. The net amount computed after deducting all your liabilities from your assets
are designated as your (11) ____________________.
E. The very first investment of the owner to the company is called
(12)_________________________.
F. Increases in owner’s equity without additional
investment (13)_______________________.
G. Decreases to owner’s equity apart from net effect of revenues and
expenses.(14)
____________________ or (15)___________________________.

ASSESSMENT
Activity 4: COMPUTE and PREPARE
For 3-point each, compute the following problems. Write your answer and
solution on the answer sheet.
276
 Beginning Owner’s equity amounted to Php500,000. Net loss for the year totaled
Php50,000. No additional investments and withdrawals for the period. Compute for total
increase in equity for the year. Ans. _______________________________

1. Ending owner’s equity amounted to Php80,000. Additional investments during the year
amounted to Php50,000. Withdrawals totaled P60,000. Compute for the company’s
income for the year assuming beginning equity is Php20,000.
Answer: ____________________________
2. Beginning Owner’s equity amounted to P200,000. Net Income for the year totaled
P55,000.
Additional Investment during the year amounted to 30,000. No withdrawals for the period.
Compute for total increase in equity for the year. Ans.
_______________________________
3. Owner, Pedro invested an initial capital amounting P50,000 in order to put up his car
wash business. During the first year of operations (2018), the business had a loss of
Php25,000. Because of this, Pedro invested additional capital amounting to Php50,000
in 2019. In the second year (2019), the company had a net income of Php100,000 and
Pedro withdrew Php10,000 for personal use.
Compute for the ending capital balance of Pedro for the year 2019.
Ans. _________________________________________
4. The following balances were taken from the records of Jose Malabag’s Laundry
Services for the year ended December 31, 2019. Prepare the statement of Changes
in Equity of Jose Malabag’s Laundry Services.
Capital, January 1, 2018 Php300,000

Withdrawals 50,000
Additional Investment 50,000

Net Loss 35,000

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 Module 4
Components and Structures
of Cash Flow Statement
(CFS)
INTRODUCTION
A cash flow statement (CFS) is a financial statement that captures how much
cash is generated and utilized by a company or business in a specific time period.

CONTENT DEVELOPMENT Activity 1: My Personal CFS

1. Compute your monthly allowance (Formula: daily allowance x number of days in a
month) and write it on the allotted column/section on the table below.
2. Compute for any liabilities that you got from your classmates, friends, and family
members on its column section.
3. Compute for and write your expenses on food, transportation etc. on its column section.
(Formula: daily expenses x no. of days in a month).
4. Deduct the amount you spent from the amount of your allowance to get the amount of
your remaining cash then write your answer on its column.
Month
Expenses
Monthly Liabilities Remaining
Allowance Cash
Food Transpo Other
rtation

June

July

August

September

October

TOTAL

278
How do your allowance, liabilities and expenses are associated with the statement of
cash flows? Answer the given question in the space provided.

The Cash Flows Statement (CFS)

The statement of cash flows is a formal statement that provides information about the
cash receipts (inflows) and cash payments (outflows) of an entity from operating,
investing, and financing activities during the period. Unlike the SCI, this statement shows
cash transaction only while the latter follows accrual principle. This statement is
prepared based on information from the income statement and balance sheet. It also
portrays how company has spent its cash. As per Phil. Accounting Standards (PAS) No.
7, enterprises are encourage to report cash flows from operating activities using direct
method but the indirect method is acceptable.

The Three Major parts of CFS

1. Operating Activities are generally the cash effects of transactions and other
events that enter into the determination of profit or loss. It usually involves day – to
– day transaction, providing service and delivering goods.
2. Investing Activities include making and collecting loans, activities like acquiring
and disposing investments in debt or equity securities and obtaining and selling of
property and equipment.
3. Financing Activities are the net amount of funding a company generates in a
given period of time to finance its business usually include obtaining resources from
owners and creditors. Hence, cash activities under this section are deal with debt
and equity.

Direct vs. Indirect Approach of CFS

Cash flows from operating activities can be presented using either direct or indirect
method. If the entity’s net cash used in operating activities is obtained by adding
individual operating cash inflows and then subtracting the individual operating cash
outflows, then the method used by the entity is direct method. However, if the net cash
provided by operating activities was not resulting from cash transactions but by
adjusting profit for income and expenses items, then the method used by the entity is
indirect method.

279
 LEARNING IS FUN COMPANY
HEADING CASH FLOW STATMENT
FOR THE YEAR ENDED DECEMBER 31, 2019

Cash flows from Operating Activities OPERATING ACTIVITIES

Receipts from customers P 1, 000, 000
Payments to suppliers (600 , 000)
Net Cash generated by Operating Activities P 400, 000
Cash flows from Investing Activities
INVESTING ACTIVITIES
Purchases of Property and Equipment
P (250, 000)
Net Cash used in Investing Activities
P (250, 000)

Cash flows from Financing Activities FINANCING ACTIVITES

Long term loan from a bank P 400, 000

Additional investment from owner 100 , 000

Withdrawal by owner (80 , 000)

Net Cash used in Financing Activities P 420,

000
Net increase in cash and cash equivalents P 570, 000
Cash, January 1, 2019 100, 000
V Cash, December 31, 2019 P 670, 000
Note that the method used in this example is direct method.
Net change in cash or net cash flow (increase/decrease) is the net
amount of change in cash either it is an increase or decrease for the current
period brought by operating, investing and financing activities.

Beginning balance is the balance of the cash account at the beginning of the
accounting period.

280
Ending balance is the balance of the cash account at the end of the accounting period
computed using the beginning balance + the net change in cash for the current period.

Cash flow statement should only include cash transactions and that the net
income/loss of the company can contain non – cash transactions such as depreciation.
Changes in current assets and liabilities are included if they are related to revenues and
expenses which were included in the net income/loss even if they were non-cash
transactions or they affected cash but was not part of the net income/loss (accrual,
prepaid, unearned).

Indirect Method

281
APPLICATION
Activity 2: Classifying Cash Transactions
Categorize each cash flow as (O) for operating, (I) for investing, (F) for
financing. Write your answer on the space provided below.
1. Cash received from sale of building.
____________
2. Cash paid for salaries.
____________
3. Cash received for interest on a note receivable.
____________
4. Cash paid to acquire a new truck.
____________
5. Cash loaned out to a customer in the form of long-term note
____________
6. Cash received for a service rendered.
____________
7. Cash paid for interest.
____________
8. Cash paid for insurance on equipment.
____________
9. Cash received from a debtor representing payments
of principal. ____________
10. Cash paid out to acquire a building.
____________
11. Cash paid for taxes.
____________

282
12. Cash received from borrowings.
____________
13. Cash paid to acquire equity securities.
____________
14. Cash paid for utilities.
____________
15. Cash received from investments by owner.
____________
Activity 3: Compute
Study the given data below and compute for (1) the cash generated/used in financing
activities, (2) the net change in cash for the year, and (3) prepare the CFS for the year.
Write your answer on a separate worksheet.

Learning is Fun Company has presented the following in order to aid the account in
preparing CFS during the month.
a. Net income: P200, 000
b. Depreciation expense: P25, 000
c. Gain on sale on property and equipment: P100. 000
d. Decrease in trade and other receivables: P 70, 000
e. Purchase of property and equipment: P200, 000
f. Payment of loan from bank: P150, 000
1. Compute for the cash generated/used in financing activities. (5 pts)
2. Based on the given above, compute for the net change in cash for the year. ( 5 pts)
3. If the ending balance of cash account is P700, 000, prepare the CFS for the year. (
15 pts)

ASSESSMENT
Complete the sentences below by filling in the blanks with the
correct word/s or phrase/s.
1. The cash flows statement has three components, namely: ___________,
___________, and ____________.
2. The element of financial statement that provides information about cash transactions of
an entity during the period of time is called ___________.
3. Under PAS No. 7, the enterprises are encouraged to report cash flows from
_____________using ____________but indirect method is acceptable.
4. This activity involves providing services, and producing and delivering goods is known
as_____________.
5. Investing activity includes making and ____________, activities like acquiring and
______________ in debt or equity securities and obtaining and selling of
_____________.
6. Cash activity under this section includes obtaining resources from owners and creditor.
This component of cash flows statement is called _________.
7. The net amount of change in cash either it is an increase or decrease for the period
brought by cash transactions activities is known as ___________.
8. The balance of the account at the beginning of the accounting period is called
__________.

283
9. Ending balance of the cash account is the balance at the _________ of accounting
period.
10. Unlike statement of comprehensive income, cash flows statement shows
______________ while the latter follows accrual principle.

Activity 5: Problem Solving

Read and analyze the problem below then do the following requirements.
Assuming, you owned a sari-sari store and had a beginning cash amounting of P50,
000 and the following transactions occurred during the month.
a. Purchase of goods. Paid in cash. 100, 000
b. Sales of goods. Received cash. 150, 000
c. Paid utilities 30, 000
d. Paid rent 10, 000
e. Sold equipment for cash 100, 000
f. Owner withdraws investment 10, 000
Required:
a. Compute for your net cash flow generated/used in operating activities. (5 pts)
b. Compute for your net cash flow generated/used in investing activities. (5 pts)
c. Compute for your net cash flow used in financing activities. (5 pts)
d. Prepare a cash flows statement using direct method. ( 15 pts)

Activity 6
Answer the following questions on a separate sheet of paper.
1. What is statement of cash flows? Briefly explain.

2. Explain the three activities under cash flows statement.

3. Discuss the differences between the direct and indirect method of presenting cash
flows from operating activities.

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 Module 5

Measurement Levels,
Namely, Liquidity,
Solvency, Stability,
and Profitability
INTRODUCTION
Statement of Changes in Equity (SCE) and Cash Flow Statement (CFS), are
needed by the business because these are the sources of data and information needed
to calculate the financial ratio and analysis for each measurement level (liquidity,
solvency, stability and profitability).

CONTENT DEVELOPMENT
Match Column A with its corresponding answer on Column B and write the letter of your
choice at the space provided before each number. he most common ratios for the
following measurement levels are as follows:

1. Liquidity - the company’s ability to pay debts that are coming due /short term debt.
a. Current ratio- the ratio of current assets to current liabilities, meaning the firm’s
ability to pay its current debt.

𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐀𝐬𝐬𝐞𝐭𝐬

𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑹𝒂𝒕𝒊𝒐 = 𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬

Example:
Dale’s Apparel Store applies a loan for the store’s remodeling. He presented his detailed
Statement of Financial Position for the bank to compute its Current Ratio. The
Statement of Financial Position includes the following accounts:

Cash P 25,000.00
Accounts Receivable 18,000.00

Merchandise Inventory 8,000.00

Investments 10,000.00

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 Prepaid Expenses 1,500.00
Current Liabilities 18,000.00
CCurrent Ratio computation is:
𝐏 𝟐𝟓, 𝟎𝟎𝟎 + 𝟏𝟖, 𝟎𝟎𝟎 + 𝟖, 𝟎𝟎𝟎 + 𝟏𝟎, 𝟎𝟎𝟎 + 𝟏, 𝟓𝟎𝟎

𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑹𝒂𝒕𝒊𝒐 =

𝐏 𝟏𝟖, 𝟎𝟎𝟎

𝑪𝒖𝒓𝒓𝒆𝒏𝒕 𝑹𝒂𝒕𝒊𝒐 = 𝟑.

Interpretation:
Dale’s current ratio of 3.47 means that the store is liquid considering it can pay off all
of its current liabilities with current assets and still have some current assets that
will be left for them.
b. Quick ratio – also called Acid Test Ratio, is a stricter measure of liquidity. It
does not consider all the current assets, only those that are easier to liquidate
such as cash, cash equivalents, short-term investments or marketable securities
and accounts receivable are referred to as quick assets. Quick assets are
current assets that can be converted to cash within 90 days or shorter
period.𝐂𝐚𝐬𝐡+𝐂𝐚𝐬𝐡 𝐄𝐪𝐮𝐢𝐯𝐚𝐥𝐞𝐧𝐭𝐬+𝐒𝐡𝐨𝐫𝐭−𝐭𝐞𝐫𝐦
𝐈𝐧𝐯𝐞𝐬𝐭𝐦𝐞𝐧𝐭𝐬+𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐑𝐞𝐜𝐞𝐢𝐯𝐚𝐛𝐥𝐞

Q𝒖𝒊𝒄𝒌 𝑹𝒂𝒕𝒊𝒐 =

𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬
Example:
Using the same example above, Dale’s Apparel Store applies a loan for the store’s
remodeling. He presented his detailed Statement of Financial Position for the
bank to compute its Quick Ratio. The Statement of Financial Position includes
the following accounts:

Cash P 25,000.00
Accounts Receivable 18,000.00
Merchandise Inventory 8,000.00

Investments 10,000.00
Prepaid Expenses 1,500.00

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 Current Liabilities 18,000.00
Quick Ratio computation is:
𝐏 𝟐𝟓, 𝟎𝟎𝟎 + 𝟏𝟖, 𝟎𝟎𝟎 + 𝟏𝟎, 𝟎𝟎𝟎
𝑸𝒖𝒊𝒄𝒌 𝑹𝒂𝒕𝒊𝒐 =
𝐏 𝟏𝟖, 𝟎𝟎𝟎 𝑸𝒖𝒊𝒄𝒌 𝑹𝒂𝒕𝒊𝒐 = 𝟐. 𝟗𝟒
Interpretation: Dale’s quick ratio of 2.94 means that the store can pay off all of its current
liabilities with its quick assets and still have some current assets that will be left for
them. c. Working Capital Ratio – pertains to the business’ ability to pay its current
liabilities with the use of its current assets. There are four examples of changes that
can affect the working capital:

Current Assets increase = increase in working capital

Current Assets decrease = decrease in working capital
Current Liabilities increase = decrease in working capital
Current Liabilities decrease = increase in working capital
𝑾𝒐𝒓𝒌𝒊𝒏𝒈 𝑪𝒂𝒑𝒊𝒕𝒂𝒍 𝑹𝒂𝒕𝒊𝒐 = 𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐀𝐬𝐬𝐞𝐭𝐬 − 𝐂𝐮𝐫𝐫𝐞𝐧𝐭 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬
Example:
Amor’s Water Station has made loans from banks to purchase its
water and sanitation equipment five years ago. This made its
working capital decreases because these loans are becoming
due. At the end of the year, Amor’s statement of financial
statement showed a balance of P350,000.00 for its Current
Assets and P180,000.00 for its Current Liabilities. Compute
for its Working Capital.
Computation of Working Capital:
𝑾𝒐𝒓𝒌𝒊𝒏𝒈 𝑪𝒂𝒑𝒊𝒕𝒂𝒍 𝑹𝒂𝒕𝒊𝒐 = 𝐏 𝟑𝟓𝟎, 𝟎𝟎𝟎 − 𝟏𝟖𝟎, 𝟎𝟎𝟎
𝑾𝒐𝒓𝒌𝒊𝒏𝒈 𝑪𝒂𝒑𝒊𝒕𝒂𝒍 𝑹𝒂𝒕𝒊𝒐 = 𝐏 𝟏𝟑𝟎, 𝟎𝟎𝟎. 𝟎𝟎
Interpretation:
Amor’s Water Station showed a positive working capital ratio
shows that the business can pay all its current liabilities
and still have current assets left over.

2. Solvency- pertains to the company’s capacity to pay long

term debts or liabilities.
a. Debt to asset ratio- it pertains to the ratio of total debt to total assets. It
shows a company’s ability to pay off its liabilities with its assets.
𝐓𝐨𝐭𝐚𝐥 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 =
𝐓𝐨𝐭𝐚𝐥 𝐀𝐬𝐬𝐞𝐭𝐬

Example:

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 Annie’s Tailoring Shop would like to expand its shop and buy
additional sewing and tailoring equipment. The owner
consulted the bank for a new loan. She presented the shop’s
financial statement. It showed total assets of
P250,000.00 and total liabilities of P 85,000.00. Debt to
Asset ratio is computed as:
𝐏𝟖𝟓, 𝟎𝟎𝟎
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 =
𝐏𝟐𝟓𝟎, 𝟎𝟎𝟎
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 =. 𝟑𝟒

Interpretation:
The debt to asset ratio of the shop shows that the shop’s total
liabilities is 34% of its total assets. It can be considered
as less risky because the owner owns more of the shop’

b. Debt to equity ratio- it pertains to the ratio of total debt to owner’s

equity/ shareholder’s equity (Asset – liabilities = Equity).
𝐓𝐨𝐭𝐚𝐥 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑬𝒒𝒖𝒊𝒕𝒚 𝑹𝒂𝒕𝒊𝒐 =
𝐓𝐨𝐭𝐚𝐥 𝐄𝐪𝐮𝐢𝐭𝐲
Example:
Let us assume that a business has P250,000.00 credit from a bank
and a P450,000.00 loan mortgage on its property. The
owners of the business invested P1.8 million. The debt to
equity ratio is computed as:
𝐏 𝟕𝟎𝟎, 𝟎𝟎𝟎
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑬𝒒𝒖𝒊𝒕𝒚 𝑹𝒂𝒕𝒊𝒐 =
𝐏 𝟏, 𝟖𝟎𝟎, 𝟎𝟎𝟎
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑬𝒒𝒖𝒊𝒕𝒚 𝑹𝒂𝒕𝒊𝒐 =. 39
Interpretation:
A debt ratio of .39 means that there is still more equities than liabilities.
c. Equity ratio- it pertains to the ratio of the business assets
that are financed by capital. A high ratio shows a high
level of capital.
𝐓𝐨𝐭𝐚𝐥 𝐄𝐪𝐮𝐢𝐭𝐲
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 =
𝐓𝐨𝐭𝐚𝐥 𝐀𝐬𝐬𝐞𝐭𝐬
Example:
John Dale’s Infotech has just started its business with some investors. It is
looking for additional investors to finance its future expansion. It had
reported its total assets to P 350,000.00, total liabilities of P80,000.00
and total equity of P 270,000.00. The equity ratio is computed as:
𝐏 𝟐𝟕𝟎, 𝟎𝟎𝟎
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 =

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 𝐏 𝟑𝟓𝟎, 𝟎𝟎𝟎 𝑫𝒆𝒃𝒕
𝒕𝒐 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐
=.77
Interpretation:
John Dale’s showed a healthy ratio because 77 percent of its total assets
are owned by the owners and not creditors. It means that investors/
owners rather than creditors are funding more assets.
3. Stability – It is the long- term counter part of liquidity or the company’s
ability to be structurally firm and can support its long-term debts by its
equity.
a. Debt to equity ratio- it pertains to the ratio of total debt to owner’s equity/
shareholder’s equity (Asset – liabilities = Equity).
𝐓𝐨𝐭𝐚𝐥 𝐋𝐢𝐚𝐛𝐢𝐥𝐢𝐭𝐢𝐞𝐬
𝑫𝒆𝒃𝒕 𝒕𝒐 𝑬𝒒𝒖𝒊𝒕𝒚 𝑹𝒂𝒕𝒊𝒐 =
𝐓𝐨𝐭𝐚𝐥 𝐄𝐪𝐮𝐢𝐭𝐲
b.Interest Cover Ratio- it shows how many times a business’s interest
expense on its loans/ credits are covered by its operating profit. The
higher multiple the better.
𝐎𝐩𝐞𝐫𝐚𝐭𝐢𝐧𝐠 𝐏𝐫𝐨𝐟𝐢𝐭
𝑰𝒏𝒕𝒆𝒓𝒆𝒔𝒕 𝑪𝒐𝒗𝒆𝒓 𝑹𝒂𝒕𝒊𝒐 =
𝐈𝐧𝐭𝐞𝐫𝐞𝐬𝐭 𝐄𝐱𝐩𝐞𝐧𝐬𝐞
Example:
Arlene’s Flower Shop has generated P 95,000.00 operating profit for the
year and spent P 13,800 on its Interest expense. Interest Cover ratio is
computed as follows:
𝐏 𝟗𝟓, 𝟎𝟎𝟎
𝑰𝒏𝒕𝒆𝒓𝒆𝒔𝒕 𝑪𝒐𝒗𝒆𝒓 𝑹𝒂𝒕𝒊𝒐 =
𝐏 𝟏𝟑, 𝟖𝟎𝟎
𝑰𝒏𝒕𝒆𝒓𝒆𝒔𝒕 𝑪𝒐𝒗𝒆𝒓 𝑹𝒂𝒕𝒊𝒐 = 𝟔. 𝟖𝟖
Interpretation:
The interest cover ratio of 6.88 shows that the Shop’s operating profit can
cover up its interest expense 6.88 times.
4. Profitability - the company’s ability to convert its sales into cash flow and
profit.
a. Gross margin ratio- it is the ratio of gross profit to sales
(Gross profit= Sales- Cost of goods sold).
𝐆𝐫𝐨𝐬𝐬 𝐌𝐚𝐫𝐠𝐢𝐧
𝑮𝒓𝒐𝒔𝒔 𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =
𝐍𝐞𝐭 𝐒𝐚𝐥𝐞𝐬

Example:
Assume Dale’s Apparel Store showed Inventory of P250,000.00 for the
year. They were able to made a sale of P840,000.00. Some of it
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 were returned and refunded amounting to P35,000.00. Dale’s gross
margin ratio is computed as follows:
( 𝐏 𝟖𝟒𝟎, 𝟎𝟎𝟎 − 𝟑𝟓, 𝟎𝟎𝟎) − 𝐏 𝟐𝟓𝟎, 𝟎𝟎𝟎
𝑮𝒓𝒐𝒔𝒔 𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =
𝐏 𝟖𝟒𝟎, 𝟎𝟎𝟎 − 𝟑𝟓, 𝟎𝟎𝟎

𝐏 𝟓𝟓𝟓, 𝟎𝟎𝟎
𝑮𝒓𝒐𝒔𝒔 𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =
𝐏 𝟖𝟎𝟓, 𝟎𝟎𝟎
𝑮𝒓𝒐𝒔𝒔 𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =. 69
Interpretation:
Dale’s gross margin ratio of 69 percent shows a high ratio in the apparel
industry. It means that after Dale pays off its inventory costs, it still has
69 percent of the sales revenue to cover its operating costs.

b. Operating margin ratio - it is the ratio of operating profits to sales

(Operating profit = Gross profit- Operating expenses).

𝐎𝐩𝐞𝐫𝐚𝐭𝐢𝐧𝐠 𝐏𝐫𝐨𝐟𝐢𝐭
𝑶𝒑𝒆𝒓𝒂𝒕𝒊𝒏𝒈 𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =
𝐍𝐞𝐭 𝐒𝐚𝐥𝐞𝐬
Example:
Josefina’s Café reported Gross Profit of P500,000.00, Operating Expenses
of P 115,000.00 and Net Sales of P 785,000.00 on its Statement of
Comprehensive Income. Operating Margin Profit is computed as:
𝐏𝟓𝟎𝟎, 𝟎𝟎𝟎 − 𝟏𝟏𝟓, 𝟎𝟎𝟎
𝑶𝒑𝒆𝒓𝒂𝒕𝒊𝒏𝒈 𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =

𝐏 𝟕𝟖𝟓, 𝟎𝟎𝟎 𝑶 O𝒑𝒆𝒓𝒂𝒕𝒊𝒏𝒈

𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =. 𝟒𝟗
Interpretation:
Josefina’s operating margin ratio shows that after paying off operating
expenses it still has 49 percent remaining portion of net sales that
could cover other expenses. Net income margin ratio - it is the ratio of
net income margin to sales (Net income = Operating profit – interest
and taxes). Also referred to as Profit
Margin Ratio. It measures how much net profit is produced at a certain level
of sales.
𝐍𝐞𝐭 𝐈𝐧𝐜𝐨𝐦𝐞
𝑷𝒓𝒐𝒇𝒊𝒕 𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =
𝐍𝐞𝐭 𝐒𝐚𝐥𝐞𝐬
Example:
Josefina’s Café reported Net Sales of P910,000.00 and Net Income of P
315,000.00 on its Statement of Comprehensive Income. Net Income
Margin ratio is computed as:
𝐏 𝟑𝟏𝟓, 𝟎𝟎𝟎
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 𝑷𝒓𝒐𝒇𝒊𝒕 𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =

𝐏 𝟗𝟏𝟎, 𝟎𝟎𝟎 𝑷𝒓𝒐𝒇𝒊𝒕

𝑴𝒂𝒓𝒈𝒊𝒏 𝑹𝒂𝒕𝒊𝒐 =. 𝟑𝟓
Interpretation:
It shows that Josefina’s converted 35 percent of her sales into profits.
d. Return on asset (ROA) - it is the ratio that measures the peso value of
income generated by using the business assets.

𝑹𝒆𝒕𝒖𝒏 𝒐𝒏 Asset = 𝐍𝐞𝐭 𝐈𝐧𝐜𝐨𝐦𝐞

𝐓𝐨𝐭𝐚𝐥 𝐀𝐬𝐬𝐞𝐭𝐬
Note: Average assets are computed by adding the beginning balance and
ending balance and then divide it by 2. It may be only ending of total
assets if beginning balance is not given.
Example:
Kiko’s Trading and Construction is a fast- growing construction business that
caters building construction and real estate development in Puerto
Princesa City. Its Statement of Financssial Position showed beginning
assets of
PhP 2, 500,000.00 and an ending balance of PhP 3,800,000.00. During the
year, it had made a net income of PhP 15,825,000.00. Kiko’s return on
assets ratio will be:
P 15,825,000
𝑹𝒆𝒕𝒖𝒏 𝒐𝒏 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 =
(P 2,500,000 + 3,800,000)/ 2

P 15,825,000
𝑹𝒆𝒕𝒖𝒏 𝒐𝒏 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 =
(P 2,500,000 + 3,800,000)/ 2

P 5,825,000
𝑹𝒆𝒕𝒖𝒏 𝒐𝒏 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 =
3,150,000
𝑹𝒆𝒕𝒖𝒏 𝒐𝒏 𝑨𝒔𝒔𝒆𝒕 𝑹𝒂𝒕𝒊𝒐 = 𝟓𝟎𝟐. 𝟑𝟖
Interpretation:
T The ROA of 502.38 percent means that for every peso that Kiko invested in assets
during the year produced PhP 5.02 of net income.

e. Return on equity (ROE) measures the return (net income) generated by the owner’s
capital invested in the business. Similar to ROA, the denominator of ROE may
also be total equity or average equity.

𝐍𝐞𝐭 𝐈𝐧𝐜𝐨𝐦𝐞
𝑹𝒆𝒕𝒖𝒏 𝒐𝒏 𝑬𝒒𝒖𝒊𝒕𝒚 𝑹𝒂𝒕𝒊𝒐 =
𝐀𝐯𝐞𝐫𝐚𝐠𝐞 𝐄𝐪𝐮𝐢𝐭𝐲

291
 Note: Average equity is computed by adding the beginning balance and ending
balance and then divide it by 2. It may be only ending of total equity if beginning
balance is not given.
Example:
John’s Trading is engaged in retail business. It had reported a Net Income for the year
of PhP 235,000.00 and Owner’s Capital of PhP 580,000.00 ending balance.
𝐏𝐡𝐏 𝟐𝟑𝟓,𝟎𝟎𝟎
𝑹𝒆𝒕𝒖𝒏 𝒐𝒏 𝑬𝒒𝒖𝒊𝒕𝒚 𝑹𝒂𝒕𝒊𝒐 =
𝐏𝐡𝐏 𝟓𝟖𝟎,𝟎𝟎𝟎
𝑹𝒆𝒕𝒖𝒏 𝒐𝒏 𝑬𝒒𝒖𝒊𝒕𝒚 𝑹𝒂𝒕𝒊𝒐 =49 Interpretation:
ROE of 41 percent shows that for every peso of investment there is a P.41 return on
the owner’s investment.
APPLICATION
Activity 2: Gerlie’s Bread and Pastries
Directions: Use the following ratio to complete Gerlie’s Bread and Pastries Statement
of Financial Position:
a. Current ratio is 0.70.
b. Acid-test ratio is 0.50.
Gerlie’s Bread and Pastries’ incomplete Statement of Financial Position is
given below:

Activity 3: Aysid Wash and Wear Supplies- Part 1

: Use the following information given by Aysid Wash and Wear Supplies to
compute for Liquidity Ratios.

Cash P 400,000 Sales P 1,500,000

Accounts 500,000 Cost of 700,000
Receivable Goods Sold
Inventory 550,000 Gross Profit 800,000

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 Equipment 850,000 Operating 300,000
Expenses
Total P 2,300,000 Operating 500,000
Assets income
Accounts P 600,000 Interest 50,000
Payable Expense
Notes Payable 400,000 Net Income P 450,000
Owner, Capital 1,800,000
Total Liabilities P 2,300,000
and equity

Activity 4: Aysid Wash and Wear Supplies- Part 2

Directions: Use the following information given by Aysid Wash and Wear
Supplies to compute for Solvency Ratios.
Cash P 400,000 Sales P1,500,
000
Accounts 500,000 Cost of Goods 700,000
Receivable Sold
Inventory 550,000 Gross Profit 800,000
Equipment 850,000 Operating 300,000
Expenses
Total P 2,300,000 Operating 500,000
Assets income
Accounts P 600,000 Interest 50,000
Payable Expense
Notes 400,000 Net P
Paya Income 450,000
ble
Owner, 1,800,000
Capital
Total P 2,300,000
Liabilities
and equity

ASSESSMENT

293
Activity 5: “LET PROBLEM SOLVE IT”
Analyze the given situations, solve and give the appropriate answers. Use a separate
sheet of paper.
1. Wash and Wear Laundry has given the following information to its bank as follows:
Cash - Php 300,000; Accounts Receivable - PhP 68,000; Inventory - PhP 45,000;
Prepaid Rent - PhP 18,000, and Current Liabilities- P 85,000. Compute the current
ratio and interpret its result.

2. Read Me Book Shop has financial information as follows: Inventory - P 10,000;

Prepaid Supplies - PhP 5,000; Total Current Assets - PhP 35,800 and Current
Liabilities - PhP 15,000. Compute the quick ratio and interpret its result.

3. No Melt Ice Cream parlor has Net Income of PhP 850,000 and Asset with beginning
of PhP 524,000 and ending balance of PhP 256,000. Compute for Return on
Assets (ROA) and interpret the result.

4. Everyday Bake Shop sold baked goodies and products costing PhP 250,000 for a
50% mark-up on cost. There were no products returned. Compute for gross margin
ratio and interpret the result.

Module 6

Vertical and
Horizontal Analyses
of Financial
Statements of a
Single Proprietorship
INTRODUCTION
Based on the following information showing the Statement of Financial
Position (SFP) as of and Statement of Comprehensive Income for the year endings

294
December 31, 2018 and December 31,2019 of Aysid Wash and Wear Supplies,
compute the changes for each year in terms of peso value and percentage. Write
your answer on the columns provided.
2018 2019 Change in
ChangE in\ Percentag
Peso e
Cash 400,000 P600,
0
0
0
Accounts 500,000 420,00
Receivable 0
Inventory 550,000 350,00
0
Equipment 850,000
1,080,0
00
Total Assets 2,300,000 2,450,0
00
Accounts Payable 600,000 270,00
0
Notes Payable 400,000 200,00
0
Owner, Capital 1,800,000 1,980,000
Total Liabilities and P 2,300,000 P 2,450,000
equity
Sales P 1,500,000 P
1,850,000
Cost of 700,000 980,000
Goods
Sold
Gross 800,000 870,000
Profit
Operating 300,000 355,000
Expe
nses

295
 Operating 500,000 515,000
incom
e
Interest 50,000 80,000
Expe
nse
Net Income P 450,000 P 435,000
Guide questions:
1. What have you noticed about the changes in terms of Peso value and percentage?
2. Can you give some of the factors that had caused these changes?
Analysis and Interpretation of Financial Statements
Financial statement (FS) analysis is the process of evaluating risks, performance, financial
health, and future prospects of a business by subjecting financial statement data to
computational and analytical techniques with the objective of making economic decisions
(White et.al 1998). There are three kinds of FS analysis techniques: - Horizontal analysis
- Vertical analysis
- Financial ratios (this will be discussed further on the succeeding module)
1. Horizontal analysis- it is a technique used for evaluating financial statements data over
a period of time. It also called trend analysis because it shows the increases and
decreases of each item in comparison with the previous years. These changes may
be presented in monetary value (Phil. Peso) and percentages using the following
formulas:
Change in Peso = Current year’s balance – Prior year’s balance
Change in Percentage = (Current year’s balance –
Prior year’s balance) Prior
year’s balance Example:
2018 2019
PhP 655,000.00 PhP 932,000.00
Net Income
Change in Peso = PhP 932,000.00 – 655,000.00 = PhP 277,000.00

Change in Percentage = (PhP 932,000.00 – 655,000.00)

PhP 277,000.00
= 42.29%
It can be interpreted as: Net income for year 2015 has increased by PhP
277,000.00, with a percentage of 42.29% as compared to year 2014.

296
Vertical analysis- it is a technique used that compares the relationship between each
line item of the financial statements in one given period. It is also called common
size analysis and may be used to analyze the Statement of Financial
2. Position (SFP) and Statement of Comprehensive Income (SCI). For Statement of
Financial Position (SFP), base amount will be the Total Assets ( it concludes the
composition of assets and the company’s financing mix- portion
of assets financed by debt and equity) while for the Statement of Comprehensive
Income (SCI), base amount is Net Sales ( it shows how “Net Sales” is used up by
the different business’ expenses).
Example: For Statement of Financial Position (SFP)
2019 % of Assets

Cash PhP
500,000.00 500,000/1,6
50,000 =
30.3%
Accounts 150,000.00
Receiva 150,000/1,6
ble 50,000 =
9.1%
Inventory 200,000.00
200,000/1,6
50,000 =
12.1%

800,000/1,6
50,000 =
Equipment 800,000.00 48.5%

TOTAL ASSETS PhP 1,650,000.00 Total of the

================ componen
ts is 100%

AAccounts PhP 400,000.00

Payable 400,000/1
,650,000
= 24.2%
Notes Payable 150,000.00
150,000/1
,650,000
= 9.1%

297
 TOTALOwner’s 1,100,000.00 1,100,000/1,65
Capital 0,000 =
66.7%

Total of the
LIABILITIE PhP components is
1,650,000.00 AND OWNER’S 100%
EQUITY
================
It can be interpreted as:
o The largest component of asset is Equipment with 48.5%. Accounts Receivable is the
smallest component at 9.1%.
o 33.3% of assets are financed by debt and the rest is financed by equity.
For
2019 % of
Sale
s
Sales PhP 5,300,000.00
Cost of 3,850,000.00 3,850,000/5,300,000 =
Goods 72.6%
Sold

Gross Profit
1,450,000.0 1,450,000/5,3
0 00,000 =
27.4%
Operating
Expenses
Rent
120,000.00 120,000/5,300
,000 = 2.3%
Statement of Comprehensive Income (SCI)
Salaries
385,000.00 385,000/5,300
,000 =
7.3%
Utilities

298
 155,000.00 155,000/5,300
,000 =
2.9% Administrative and 545,000.00 545,000/5,300,000 =
10.3% other expenses

NET PROFIT PhP 245,000.00 245,000/5,300,000 = 4.6%

================ It can be interpreted as:
o Cost of Goods Sold is 72.6% of Sales. Gross Profit rate is 27.4% of Sales.
Total Expenses is 22.7% of Sales.
o For every peso of Sales the business earns PhP0.046. Gross Profit
generates PhP0.274 for every peso of Sales.

APPLICATION
Activity 2
Based on the given information showing the Statement of Financial Position (SFP) as of
December 31, 2018 and December 31,2019 of Dale Merchandising, prepare a horizontal
analysis with interpretation.
Dale Merchandising
Statement of Financial Position
As of Years 2018 and 2019
2018 2019
Cash PhP 500,000.00 PhP 350,000.00
Account 150,000.00 340,000.00
Receivable
Inventory 200,000.00 515,000.00
Equipment 800,000.00 1,400,000.00

TOTAL ASSETS PhP 1,650,000.00 PhP 2,605,000.00

================ ================ Accounts Payable PhP
400,000.00 PhP 700,000.00
Notes Payable 150,000.00 355,000.00 Owner’s
Capital 1,100,000.00 1,550,000.00

TOTAL LIABILITIES AND

OWNER’S EQUITY PhP 1,650,000.00 PhP 2,605,000.00
299
 ================ ================
Activity 3:
Based on the given information showing the Statement of Comprehensive Income (SCI)
for
December 31,2018 and December 31,2019 of Dale Merchandising, prepare a
horizontal analysis with interpretation.
Dale Merchandising
Statement of Comprehensive Income
For Years 2018 and 2019
2018 2019
Sales PhP 5,300,000.00 PhP 6,980,000.00
Cost of Goods Sold 3,850,000.00 4,050,000.00

Gross Profit 1,450,000.00 2,930,000.00

Operating Expenses 660,000.00 1,450,000.00 Administrative
and other 545,000.00 568,000.00 expenses

NET PROFIT PhP 245,000.00 PhP 612,000.00

================ ================

ASSESSMENT
Activity 4
Based on the given information showing the Statement of Financial Position (SFP) as of
December 31, 2019 of Dale Merchandising and the Statement of Comprehensive
Income (SCI) for December 31, 2019, prepare a vertical analysis with
interpretation. Dale Merchandising
Statement of Financial Position

Cash PhP 350,000.00

Accounts Receivable 340,000.00
Inventory 515,000.00
Equipment 1,400,000.00

TOTAL ASSETS PhP 2,605,000.00

================
Accounts Payable PhP 700,000.00

300
 Notes Payable 355,000.00
Owner’s Capital 1,550,000.00

TOTAL LIABILITIES AND

OWNER’S EQUITY PhP 2,605,000.00
================
As of December 31,2019
Dale Merchandising
Statement of Comprehensive Income
For the year ending December 31,2019
Sales PhP 6,980,000.00
Cost of Goods Sold 4,050,000.00

Gross Profit 2,930,000.00

Operating Expenses 1,450,000.00
Administrative and other expenses 568,000.00
NET PROFIT PhP 612,000.00
================

Module 7
Computing and
Interpreting
Financial Ratios
INTRODUCTION
Financial Ratio Analysis

expresses the relationship among selected items of financial statement data. The
relationship is expressed in terms of a percentage, a rate, or a simple proportion
(Weygandtet.al. 2013). A financial ratio is composed of a numerator and a
301
 denominator. For example, a ratio that divides sales by assets will find the peso
amount of sales generated by every peso of asset invested. This is an important
ratio because it tells us the efficiency of invested asset to create revenue. This
ratio is called asset turnover. There are many ratios used in business. These
ratios are generally grouped into three categories: (a) profitability (b) (b)
efficiency, and (c) financial health.

Profitability ratios measure the ability of the company to generate income from the
use of its assets and invested capital as well as control its cost. The following
are the commonly used profitability ratios:
Gross profit ratio reports the peso value of the gross profit earned for every peso of
sales.
We can infer the average pricing policy from the gross profit margin.
Operating income ratio expresses operating income as a percentage of sales. It
measures the percentage of profit earned from each peso of sales in the
company’s core business operations (Horngren et.al. 2013). A company with a
high operating income ratio may imply a lean operation and have low operating
expenses. Maximizing operating income depends on keeping operating costs
as low as possible (Horngren et.al. 2013)
Net profit ratio relates the peso value of the net income earned to every peso of
sales. This shows how much profit will go to the owner for every peso of sales
made.

Return on asset (ROA) measures the peso value of income generated by employing
the company’s assets. It is viewed as an interest rate or a form of yield on asset
investment. The numerator of ROA is net income. However, net income is profit for
the shareholders. On the other hand, asset is allocated to both creditors and
shareholders. Some analyst prefers to use earnings before interest and taxes
instead of net income. There are also two acceptable denominators for ROA –
ending balance of total assets or average of total assets. Average assets are
computed as beginning balance + ending balance divided by 2.

Return on equity (ROE) measures the return (net income) generated by the owner’s
capital invested in the business. Similar to ROA, the denominator of ROE may
also be total equity or average equity.
Table 1: Profitability Ratios
RATIOS FORMULA
Gross Profit Margin Gross Profit
Net Sales
Gross Profit Rate Net Sales-Cost of Goods Sold
Net Sales
Operating Income Margin Operating Income
Net Sales
Net Profit Margin Net Income
Net Sales Return on assets Net Income
Average Assets*

302
Return on Equity Net Income
Average Equity*

Average Assets= Asset Beginning+ Asset Ending

2
Average Equity= Owner’s Equity Beginning+ Owner’s Capital Ending
2
Note: In case, the beginning balance is not given, the ending balance is sufficient
Operational efficiency ratio measures the ability of the company to utilize its assets.
Operational efficiency is measured based on the company’s ability to generate
sales from the utilization of its assets, as a whole or individually. The turnover
ratios are primarily used to measure operational efficiency.
Asset turnover measures the peso value of sales generated for every peso of the
company’s assets. The higher the turnover rate, the more efficient the company is
in using its assets.
Fixed asset turnover is the indicator of the efficiency of fixed assets in generating
sales.
Inventory turnover is measured based on cost of goods sold and not sales. As such
both the numerator and denominator of this ratio are measured at cost. It is an
indicator of how fast the company can sell inventory. An alternative to inventory
turnover is “days in inventory”. This measures the number of days from
acquisition to sale.
Accounts receivables turnover measures the number of times the company was
able to collect on its average accounts receivable during the year. An alternative
to accounts receivable turnover is “days in accounts receivable”. This measures
the company’s collection period which is the number of days from sale to
collection.

Table 2: Operational Efficiency

RATIOS FORMULA
Asset Turnover Net Sales
Average Asset
Fixed Asset Turnover Net Sales
Average Fixed Asset
Inventory Turnover Cost of Goods Sold
Average Inventory*
Days in inventory 365
Inventory Turnover
Accounts Receivable Turnover Net Sales
Average Accounts Receivable*
Days in accounts receivable = 365

Accounts Receivable Turnover

Average Inventory= Inventory Beginning+ Inventory Ending
Average Receivable= Accounts Receivable Beginning + Accounts

303
Receivable Ending Note: In case, the beginning balance is not
given, the ending balance is sufficient
Financial Health Ratios look into the company’s solvency and liquidity ratios. Solvency
refers to the company’s capacity to pay their long term liabilities. On the other
hand, liquidity ratio intends to measure the company’s ability to pay debts that are
coming due (short term debt).
Debt ratio indicates the percentage of the company’s assets that are financed by debt.
A high debt to asset ratio implies a high level of debt.
Equity ratio indicates the percentage of the company’s assets that are financed by
capital. A high equity to asset ratio implies a high level of capital.
Debt to equity ratio indicates the company’s reliance to debt or liability as a source of
financing relative to equity. A high ratio suggests a high level of debt that may
result in high interest expense.
Interest coverage ratio measures the company’s ability to cover the interest expense
on its liability with its operating income. Creditors prefer a high coverage ratio to
give them protection that interest due to them can be paid. Current ratio is used to
evaluate the company’s liquidity. It seeks to measure whether there are sufficient
current assets to pay for current liabilities. Creditors normally prefer a current ratio
of
2.Quick ratio is a stricter measure of liquidity. It does not consider all the current
assets, only those that are easier to liquidate such as cash and accounts
receivable that are referred to as quick assets.

Table 3: Financial Health Ratios

Debt to Equity Ratios = Total Debt
Equity
Debt Ratio = Total Debt
Assets
Current Ratio = Current Assets
Current Liabilities
Quick Ratio = Quick Assets
Quich Liabilities

Quick Assets include only assets than can be quickly turned into cash such
as

304
 Module 8
Different Kinds of Bank
Accounts

INTRODUCTION
SAVINGS ACCOUNT
• The simplest bank account is the savings account. The business deposits
money in the bank for safekeeping.
• The account earns minimal interest and may have a minimum balance
requirement • Some savings accounts are linked with passbook.
o Passbook – is a booklet used to record bank transactions on a savings account. It
contains a chronological record of deposits, withdrawals and interest earnings.
• Some savings account come with an ATM card o ATM Card – are used for making
transactions in Automated Teller Machines (ATM). Some ATM cards also functions as
debit cards.
o Debit Cards – are linked with the VISA or Mastercard networks that allow depositors
to use their cards to make payments in various establishments.
• Some banks give their depositors internet banking privileges. This allows them to
access their statement of accounts and make payments online
• Withdrawals from savings account maybe made over-the-counter, ATMs, online
payments and debit card transactions.

CHECKING or CURRENT ACCOUNT

• A checking account is like a savings account with an added feature – the depositor
can issue bank checks o Bank checks – is an acceptable form of payments. It
allows depositors to pay large sums using one sheet of paper instead of carrying
currencies. It can also provide additional control feature that prevent misappropriation
of cash. A payee can be specifically named such that no other person or entity can
use it. Moreover, a check can be “crossed” or “restricted for payee’s account only”.
This means that the check will only be accepted for deposit to the payee’s bank
account and cannot be encashed over the counter.
• Checking accounts rarely earn interest because of the fast turnover of transactions.
To cater their customers’ demand for better interest rates, most banks offer hybrid
accounts. These are combinations of savings and checking account. There are ATM-
passbook checking accounts. There are also hybrid accounts that earn higher
interest rates but limits check withdrawal to a few checks a month such as premium
deposit account.

305
TIME DEPOSITS AND OTHER INVESTMENT ACCOUNTS
Time Deposit
• Time deposit accounts are investment placements.
• The depositor agrees not to withdraw the funds over the contracted period in
exchange for fixed interest rates that are higher than deposit rates.
• Time deposits are evidenced by certificates of time deposits (CTD)

Unit Investment Trust Fund (UITF)

• UITF allows investors to gain the benefit and suffer the losses of investments in
stocks and bonds without directly investing in those securities.
• Investors purchase units of the pooled funds
• The investor earns income not through interest but on the increase in
fair market value of the pooled fund.

Bank Deposits and Withdrawal Slips

DEPOSIT SLIP
• The bank provides deposit slip that the depositor will fill-out every time the
depositor will put in money to his account. The usually required information in a
deposit slip are:
oAccount Name – this is the complete name of the depositor that is reflected in the
records of the bank. If it has a pass book, the account name is indicated on first
page inside the passbook.
oAccount Number – this is a unique identifier of the account maintained by the
depositor. o Date of Deposit o Type of Account o Currency
oAmount in words and in figures – the amount that the depositor wishes to put into
his account. The amount to be deposited maybe in form of cash or check.

306
Kinds of Deposit Slip
1. cash deposit slip
2. check deposit slip.

Some banks merge these two into one. o For check deposit, the depositor will indicate
the amount of the check, check number and issuing bank.
o For cash deposits, the depositor is required to indicate the denomination
of the cash
• The depositor may or may not be the account holder
• A bank deposit is validated by the teller that accepts the deposit. A validation is a
receipt printed on the deposit slip to signify that the deposit was received by the bank.

307
 Example:
Eybicee Company made two deposits on May 18, 2020 in its Co-Vac Bank Checking
or Current Account with account number 000123455589. One was a cash
deposit for P55,000 composed of 35 pieces of P1,000 bill and 40 pieces of P500
bill. The second deposit was for P580,761.82 composed of two checks issued by
BDO and Metrobank.

Figure 1 shows the deposit slips for these transactions. o o o o

• Only the account holder may withdraw from his account. Therefore, the signature
of the account holder is required in the withdrawal slip. The bank will only release
the funds after verifying the authenticity of the account holder’s signature by
comparing it against the signature in the bank records submitted during the
opening of the account
• Upon release of the funds, the teller will again require the account holder to sign
the “received by” portion to signify that the account holder has received the correct
amount
•
Figure 1: Filled-out Deposit Slip

WITHDRAWAL SLIP

• Withdrawal slip documents the withdrawal from a passbook account. It is a bank form
filled up by the account holder. The required information in the withdrawal slip are:
o Account Name – the name of the depositor
o Account Number – the unique identifier given by the bank for every account
maintained
o Date of the withdrawal o Type of account – savings or current
o Currency
o Amount to be withdrawn – the amount that the depositor wishes to withdraw
from his account. The amounts in words and in figures are indicated.
o Signature of the Depositor
• Only the account holder may withdraw from his account. Therefore, the signature of
the account holder is required in the withdrawal slip. The bank will only release the
funds after verifying the authenticity of the account holder’s signature by comparing it
against the signature in the bank records submitted during the opening of the account
• Upon release of the funds, the teller will again require the account holder to sign the
“received by” portion to signify that the account holder has received the correct amount
• Withdrawal slip is used only for passbook account. A checking account holder is not
allowed to make withdrawals through a withdrawal slip. A purely ATM account holder
is required to use the machine and cannot withdraw over the counter.

308
Example:

WITHDRAWAL SLIP
Currency Peso US Dollar
Others
Account Number: Date:
000123455592 May 18, 2020
Account Name:
Eybicee Company
Amount (in words)
____________________One hundred five thousand
fifty__________________________-five
pe_______________________sos
(In figures)
_____________________________________________
______________________P 105,055
Withdrawal Thru Representative
(Please cross-out if this portion is not applicable)
I/We hereby authorize
__________________________________________ whose signature
appears below to efect this withdrawal for and in my behalf.

__________________________________
Signature of Representative
I/We declare under the penalties of perjury that my/our codepositor/s
is/are living.
PReyes
_____________________________________MSantos_____________
Signature of Depositor/s
Verified by: Approved by: jjdb
jde
Cash Breakdown
Pieces Amount
Denomination
P 1,000 105 105,000
P 50 1 50

309
Coins P 1 5 5

TOTAL CASH 105,055

Payment Received By: PReyes MSantos

Machine Validation Eybicee

Company made a withdrawal of P105,055 from his savings account
(SA#000123455592) at Co-Vac Bank. The withdrawal slip or this transaction is

ASSESSMENT
Visit a bank in your locality or go to
the website of any bank of
your choice. Make a report on
the following offering of the
bank. Focus on the features of
the account, interest rates
offered, privileges and
Filled up by the
limitations of the account.
1. Deposit accounts account holder
2. Investment accounts
Use the following matrix on your
report. You will be graded base on
the rubrics that follows.

Note: If you happened to visit a

bank, secure also a copy of
their deposit slips and
withdrawal slip. Also take a
picture of you during your
visit. You will be needing this
for the next activity. See Filled up by the bank
Activity 4 for more details. teller and officer

Signed by signatories
of account holder

Figure 2: Filled - out Withdrawal

Rubrics in Rating Activity 4: Net the Bank On!

310
 Criteria

5 All needed information, details/explanation in the matrix/table

is present
4 Only 7 to 8 needed information, details/explanation in the
matrix/table is present
3 Only 5 to 6 needed information, details/explanation in the
matrix/table is present

2 Only 3 to 4 needed information, details/explanation in the

matrix/table is present

1 Only 1 to 2 needed information, details/explanation in the

matrix/table is present
Activity 5:
Use the deposit slips and withdrawal slip on the next page to
answer the following problems.
• You work for Exwayzey Company. You were tasked to prepare the deposit slips
and withdrawal slip for today, June 28, 2020. You will use the company’s Co-
Vac Bank accounts.

• Deposit to checking account number 000123456789. The deposits are

composed of the following:

o Cash deposit of P145,670 – composed of 100 pieces of P1,000 bills, 80 pieces

of P500 bills, 25 pieces of P200 bills, 6 pieces of P100 bills, 1 piece each of P50
bill and P20 bill

o Check deposit of P567,890 – composed of 3 checks.

▪ BPI-Katipunan branch with check number 00056743 for P235,670
▪ Union Bank-Ortigas branch with check number 00087654 for P125,688
▪ BDO-Greenhills branch with check number
00056799 for P206,532

• You were also tasked to prepare withdrawal slip to be signed by the company
president and treasurer.
o Prepare a withdrawal slip from bank account #000123456792 for the amount of
P543,900. This will be used to pay the employee payroll for June 30.

311
 WITHDRAWAL SLIP
C Peso
u US Dollar
r Others
r
e
n
c
y

312
Account Da
Number: t
e
:
Account Name:

Amount (in words)

________________________
____________________
____________________
_____
(In figures)
________________________
____________________
_
____________________
__
Withdrawal Thru
Representative
(Please cross-out if this portion
is not applicable)
I/We hereby authorize
____________________
____________________
__ whose signature
appears below to efect
this withdrawal for and in
my behalf.
________________________
__________
Signature of Representative
I/We declare under the
penalties of perjury that
my/our codepositor/s
is/are living.
________________________
____________________
______
Signature of Depositor/s

313
Verified Approved by:
by
:
Cash Breakdown

D Piec e A m
eno s ou
m nt
i
na
ti
o
n

TOTAL CASH

Payment Received By:

314
 Module 9
Preparing Checks and
Contents of a Bank
Statement
INTRODUCTION
Check
A check is a document that orders a bank to pay a specific amount of money from a
person's account to the person in whose name the check has been issued. The person
writing the check, the drawer, has a transaction banking account where his money is
held. The drawer writes the various details including the monetary amount, date, and a
payee on the check, and signs it, ordering his bank, known as the drawee, to pay that
person or company the amount of money stated. Checks are a type of bill of exchange
and were developed as a way to make payments without the need to carry large
amounts of money. The check number is usually indicated in the upper right portion of
the check.

NOTE
• If there is any erasure in a check, the check will not be accepted by the bank.
The erasures should be signed by the drawer.
• Companies issue checks due to the following:
Payment of debts
Gifts
Payment of supplies Payment of electric bills
• Do not forget to sign the check.

315
The following are the parties involved in a transaction that uses check as
medium of exchange:
• Drawer/Maker, the person or entity who makes the check
• Payee, the recipient of the money
• Drawee/payer, the bank or other financial institution where the check
can be presented for payment.

HOW TO WRITE CENTS

Amount in Figures Amount in Words

100.15 One Hundred and 15/100
3400.25 Three Thousand Four
Hundred and 25/100
2300.50 Two Thousand Three
Hundred and 50/100

Cross Check
It is marked to specify an instruction about the way it is to be redeemed. A
common instruction is to specify that it must be deposited directly into
an account of the payee. It is usually done by writing two parallel lines
on the upper left portion of the check. A cross check cannot be
encashed over the counter by the payee. It should be deposited to the
payees account.

316
Stale Check
- A check which a bank will not accept and exchange for money or payment
because it was written more than a certain number of months ago. In
the Philippines a check becomes stale if it exceeds 6 months from the
date of the check.

Identify and understand the contents of a bank statement

At the end of every month, the bank furnishes a statement to the depositor
showing the movement of the account. It contains all the withdrawals,
deposits and balance of your account after every transaction. It may
also indicate bank charges that were deducted by the bank
automatically. Also, interest earned by the account is likewise reflected.

Sample of a Bank Statement

Juana Dela Cruz Current Account No:
2030071245 Iznart St., Iloilo City Statement
Period: 11/01/20 – 11/30/20

Date CHECK TRANS CODE DEBIT CREDI BALANCE

NO. T

317
 11/1/20 Balance 44,200.00
Forwarded
11/3/20 12345 4,200.00 40,000.00

The date column indicates the date the transaction was made. The check number
indicates the details of the check paid by the bank. The transaction code is
normally a bank code for the transactions. The Debit column represents all
charges or deduction made by the bank to your account. The Credit column
represents the deposits or additions to your account that was made by the bank.
The Balance column is the running balance after considering the effect of the
transaction to your account.

Samples of Debit transaction

• Bank service charge - monthly fee charged by the bank for its services (Ex. cost
of printing checks writing funds to other locations and other fees)

• NSF - (Not Sufficient Fund) – Banks also use a debit memorandum when a
deposited check from a customer “bounces” because of insufficient funds.
Nowadays, bank refer to this as DAIF (Drawn Against Insufficient Fund) or DAUD
(Drawn Against Uncleared Deposits)

Samples of Credit transactions

• Collection of cash proceeds from notes receivables.
• Interest income earned by the deposit.

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APPLICATION
Activity 2: Fill Out the Check
Assume that you are the owner of Neitheo Agri Supply. You ordered 100 bags of
fertilizer from Palawan Poultry worth P115, 319. 00 and issued check date
August 10, 2020 as a payment for the receipt.

Activity 3: Prepare Bank Statement

Put check (✓) whether the following transaction is recorded in debit or credit
column.

Transaction Code Debit Credit

Interest
Withholding Tax
Deposits
Bank Service Charge
Prepare a bank statement using the following transaction code
below. Use separate sheet. Your Name Current Account No:
4050092345
Your Place Statement Period: 06/01/20 – 06/30/20

Balance Forwarded: P530, 000. 00

06/01/2020, Check No. P15, 250.00

3456:
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 06/05/2020 Deposit: P20, 000. 00

06/15/2020, Check No. P150, 000.00

3457:
06/20/2020, Bank Service P300. 00
Charge:
06/29/2020, Check No. P25, 000.00
3458:

06/30/2020, Deposits: P 30, 000. 00

ASSESSMENT
Complete the sentences below by filling in the blanks the correct word or
phrase.
1. The _____writes the various details including the monetary amount, date, and a
payee on the check, and signs it, ordering his bank, known as the _____, to pay
that person or company the amount of money stated.
2. The bank or other financial institution where the check can be presented for
payment is called ________.
3. The ________ indicates the details of the check paid by the bank. The _______ is
normally a bank code for the transactions.
4. The ______ represents all charges or deduction made by the bank to your
account.
5. The _______ represents the deposits or additions to your account that was made
by the bank.
6. The _______ is the running balance after considering the effect of the transaction
to your account.
7. A cross check cannot be encashed over the counter by the payee. It should be
deposited to the ______ account.
8. At the end of every month, the bank furnishes a ________ to the
depositor showing the movement of the account.
9. A person who makes the check is called _______.
10. Erasures in a check should be signed by the ______.

Activity 6: Practice Being a Drawer

a. Assume that you are the owner of Ang Tinadahan Company.
b. Prepare and issue checks based on the following transactions:

320
Ang Tinadahan Co. is a wholesaler of office and school supplies. The following are
the transactions of Ang Tinadahan Co. for the first month of its operations. All
cash disbursements are made by bank check.

Date Transaction Amount

July 1, Purchased laptop from Computer shop Inc. P45, 000.00
2020 for office use.
July 4, Bought 200 reams of bond papers P25, 000.00
2020 (inventory) ordered from Jude Corp.
July 27, Paid electricity bill to PALECO P7, 400.00
2020

321
322
Business Finance

323
 Module 1

Introduction to
Financial
Management
INTRODUCTION
Finance is always of great importance, be it in a business or in one's everyday life. It is
important to manage risks in business, it is equally important to manage risks in life
as well. Risk is nothing but an uncertain event that might damage your assets and
when it is financial risks, it creates loss of Finance. Some books define Finance as
the science and art of managing money. (Gitman & Zutter, 2012)

CONTENT DEVELOPMENT
Financial Management deals with that decisions that are supposed to maximize the
value of shareholder’s wealth (Cayanan). These decisions will ultimately affect the
markets perception of the company and influence the share price. The goal of
Financial Management is to maximize the value of shares of stocks. Managers of a
corporation are responsible for making the decisions for the company that would
lead towards shareholder’s wealth maximization.

Organizational structure of the company is important especially in the financial aspect

of the business and the particular set of people, each play a role in the decision
making of the company. See diagram below.

From the diagram presented, emphasized that each line is working for the interest of the
person on the line above them. Since the managers of the company are making
decisions for the interest of the board of directors and the board of directors do the

324
 same for the interest of the shareholders, it follows the goal of each individual in a
corporate organization should have an objective of shareholders wealth
maximization.

The Roles of each Position Identified.

1. Shareholders: The shareholders elect the Board of Directors (BOD). Each share
held is equal to one voting right. Since the shareholders elect the BOD, their
responsibility is to carry out the objectives of the shareholders. Otherwise, they
would not be elected in that position. Ask the learners again, what objective of the
shareholders is, just to refresh.
2. Board of Directors: The board of directors is the highest policy making body in a
corporation. The board’s primary responsibility is to ensure that the corporation is
operating to serve the best interest of the stockholders. The following are among
the responsibilities of the board of directors:
a. Setting policies on investments, capital structure and dividend policies.
b. Approving company’s strategies, goals and budgets.
c. Appointing and removing members of the top management including the president.
d. Determining top management’s compensation.
e. Approving the information and other disclosures reported in the financial
statements (Cayanan, 2015)

3. President (Chief Executive Officer): The roles of a president in a corporation may

vary from one company to another. Among the responsibilities of a president are
the following:
a. Approving the information and other disclosures reported in the financial
statements. Overseeing the operations of a company and ensuring that the
strategies as approved by the board are implemented as planned.
b. Performing all areas of management: planning, organizing, staffing, directing and
controlling.
c. Representing the company in professional, social, and civic activities.

4. VP for Marketing: The following are among the responsibilities:

a. Formulating marketing strategies and plans. Directing and coordinating company
sales.
b. Performing market and competitor analysis.
c. Analyzing and evaluating the effectiveness and cost of marketing methods applied.
d. Conducting or directing research that will allow the company identify new marketing
opportunities, e.g. variants of the existing products/services already offered in the
market.
e. Promoting good relationships with customers and distributors. (Cayanan, 2015)

5. VP for Production: The following are among the responsibilities:

a. Ensuring production meets customer demands.
b. Identifying production technology/process that minimizes production cost and make
the company cost competitive.

325
c. Coming up with a production plan that maximizes the utilization of the company’s
production facilities.
d. Identifying adequate and cheap raw material suppliers. (Cayanan, 2015)
6. VP for Administration: The following are among the responsibilities:
a. Coordinating the functions of administration, finance, and marketing departments.
b. Assisting other departments in hiring employees.
c. Providing assistance in payroll preparation, payment of vendors, and collection of
receivables.
d. Determining the location and the maximum amount of office space needed by the
company. Identifying means, processes, or systems that will minimize the operating
costs of the company. (Cayanan, 2015)

The role of the VP for Finance/Financial Manager is to determine the appropriate

capital structure of the company. Capital structure refers to how much of your total
assets financed by debt and how much is financed by equity.
To be able to acquire assets, our funds must have come somewhere. If it has bought
using cash from our pockets, it has financed by equity. On the other hand, if we
used money from our borrowings, the asset bought has financed by debt.

What are the Functions of Financial Managers?

1. Financing decisions- include making decisions as to how to finance long-term
investments and working capital-which deals with the day-to-day operations of the
company.
2. Investing Decisions- To minimize the probability of failure, long-term investments
have supported by a capital budgeting analysis.
3. Operating Decisions – deal with the daily operations of the company especially on
how to finance working capital accounts such as accounts receivable and
inventories.
4. Dividend Policies – Dividend is a part of profits that are available for distribution, to
equity shareholders. The Finance manager must decide whether the firm should
distribute all the profits or retain them or distribute a portion and retain the balance.

The financial system links the savers and the users of funds. Savings can come from
households, individuals, companies, government agencies, or any other entity
whose cash inflows are greater than their cash outflows. The financial system

326
 through financial intermediaries provides a mechanism by which these savings can
be channeled to users of funds, borrowers, and investors.
Some of the financial instruments issued by users of funds such as the shares of stocks
and corporate bonds of publicly listed companies and the debt securities issued by
the National Government has traded.

Differentiate the Financial instruments, financial institutions and financial markets

1. Financial institutions are companies in the financial sector that provide a broad
range of business and services including banking, insurance, and investment
management.
Identify examples of financial institutions/Intermediaries:
a. Commercial Banks - Individuals deposit funds at commercial banks,
which use the deposited funds to provide commercial loans to firms and personal loans
to individuals, and purchase debt securities issued by firms or government
agencies.
b. Insurance Companies - Individuals purchase insurance (life, property and
casualty, and health) protection with insurance premiums. The insurance companies
pool these payments and invest the proceeds in various securities until the funds
needed to pay off claims by policyholders. Because they often own large blocks of a
firm’s stocks or bonds, they frequently attempt to influence the management of the
firm to improve the firm’s performance, and ultimately, the performance of the
securities they own.
c. Mutual Funds - Mutual funds owned by investment companies that
enable small investors to enjoy the benefits of investing in a diversified portfolio of
securities purchased on their behalf by professional investment managers. When
mutual funds use money from investors to invest in newly issued debt or equity
securities, they finance new investment by firms. Conversely, when they invest in
debt or equity securities already held by investors, they are transferring ownership
of the securities among investors.
d. Pension Funds - Financial institutions that receive payments from employees and
invest the proceeds on their behalf.
Other financial institutions include pension funds like Government Service Insurance
System (GSIS) and Social Security System (SSS), unit investment trust fund
(UITF), investment banks, and credit unions, among others.

2. Financial Instruments-is a real or a virtual document representing a legal

agreement involving some sort of monetary value. These can be debt securities like
corporate bonds or equity like shares of stock. When a financial instrument issued,
it gives rise to a financial asset on one hand and a financial liability or equity
instrument on the other.
a. A Financial Asset is any asset that is:
• Cash
• An equity instrument of another entity
• A contractual right to receive cash or another financial asset from another entity.
• A contractual right to exchange instruments with another entity under conditions that
are potentially favorable. (IAS 32.11)

327
• Examples: Notes Receivable, Loans Receivable, Investment in Stocks, Investment
in
Bonds
b. A Financial Liability is any liability that is a contractual obligation:
• To deliver cash or other financial instrument to another entity.
• To exchange financial instruments with another entity under conditions that are
potentially unfavorable. (IAS 32)
• Examples: Notes Payable, Loans Payable, Bonds Payable
c. An Equity Instrument is any contract that evidences a residual interest in the assets
of an entity after deducting all liabilities. (IAS 32)
• Examples: Ordinary Share Capital, Preference Share Capital • Identify common
examples of Debt and Equity Instruments.
d. Debt Instruments generally have fixed returns due to fixed interest rates. Examples of
debt instruments are as follows:
• Treasury Bonds and Treasury Bills issued by the Philippine government. These
bonds and bills have usually low interest rates and have very low risk of default since
the government assures that these has been paid.
• Corporate Bonds issued by publicly listed companies. These bonds usually have
higher interest rates than Treasury bonds. However, these bonds are not risk free. If
the company issued the bonds goes bankrupt, the holder of the bonds will no longer
receive any return from their investment and even their principal investment has
wiped out.
e. Equity Instruments generally have varied returns based on the performance of the
issuing company. Returns from equity instruments come from either dividends or
stock price appreciation.
The following are types of equity instruments:
•Preferred Stock has priority over a common stock in terms of claims over the assets of
a company. This means that if a company has liquidated and its assets have to be
distributed, no asset be distributed to common stockholders unless all the claims of
the preferred stockholders has given. Moreover, preferred stockholders have also
priority over common stockholders in cash dividend declaration. Dividends to
preferred stockholders are usually in a fixed rate. No cash dividends given to
common stockholders unless all the dividends due to preferred stockholders paid
first. (Cayanan, 2015)
• Holders of Common Stock on the other hand are the real owners of the company. If the
company’s growth is encouraging, the common stockholders will benefit on the
growth. Moreover, during a profitable period for which a company may decide to
declare higher dividends, preferred stock will receive a fixed dividend rate while
common stockholders receive all the excess.
3. Financial Market - refers to a marketplace, where creation and trading of financial
assets, such as shares, debentures, bonds, derivatives, currencies, etc. take place.
Classify Financial Markets into comparative groups:
- Primary vs. Secondary Markets • To raise money, users of funds will go to a primary
market to issue new securities (either debt or equity) through a public offering or a
private placement.

328
• The sale of new securities to the public referred to as a public offering and the first
offering of stock named an initial public offering. The sale of new securities to one
investor or a group of investors (institutional investors) is referred to as a private
placement.
• However, suppliers of funds or the holders of the securities may decide to sell the
securities that have purchased. The sale of previously owned securities takes place
in secondary markets.
• The Philippine Stock Exchange (PSE) is both a primary and secondary market.
Money Markets vs. Capital Markets
• Money markets are a venue wherein securities with short-term maturities (1 year or
less) are sold. They have created because some individuals, businesses,
governments, and financial institutions have temporarily idle funds that they wish to
invest in a relatively safe, interest bearing asset. At the same time, other individuals,
businesses, governments, and financial institutions find themselves in need of
seasonal or temporary financing.
• On the other hand, securities with longer-term maturities sold in Capital markets. The
key capital market securities are bonds (long-term debt) and both common stock and
preferred stock (equity, or ownership).
The role of Financial Managers: make financing decisions that require funding from
investors in the financial markets.

Measure Wealth Maximization

For example, Assume that Mr. Y bought 10 shares of Globe Telecom at PHP2, 510 each
on September 9, 2010. This brings his investments to PHP25, 100. What happens
to the value of his investment if the price goes up to PHP2, 600 per share or it goes
down to PHP2, 300 per share?
Explanation: An increase of the share price to PHP2, 600 per share means that people
are willing to buy the shares for that amount. If the learners were to sell their shares
at this point, it will result to a profit of PHP90 per share or PHP900 on their whole
investment.
Hence, the value of their investment increased from PHP25, 100 to PHP26, 000.
Therefore, there is an increase in shareholder’s wealth.

On the other hand, a decrease in the share price to PHP2, 300 per share means that
people are only willing to buy shares for PHP2, 300. If the learners were to sell their
investment at this point, they will receive PHP23, 000 which would result to a loss of
PHP2, 100. The decrease in value of their investment leads to a decrease in
shareholder’s wealth.

APPLICATION
Activity 1.2
Read the problem and answer it correctly. Follow the format above when you
answer.
1. ABC Company bought 10 shares of Jollibee Corporation at PHP2, 000 each on
January 9, 2012. This brings his investments to PHP20, 000. What happens to the

329
 value of
Financial Financial his
Financial
Institution Instruments Market

investment if the price goes up to PHP2, 520 per share or it goes down to PHP1,
500 per share?

Write three examples of each circle and describe it briefly.

Example: Financial Instruments: My answer is cash-It is used for exchange of
something you want to buy (describe your answer on each circle)

ASSESSMENT
Write T if the statement is True and F if the statement is False.
Write your answer on the space provided
______1. High cash flow is generally associated with a higher share price whereas
higher risk tends to result in a lower share price.
______2. The wealth of corporate owners has measured by the share price of the stock.
______3. When considering each financial decision alternative or possible action in
terms of its impact on the share price of the firm's stock, financial managers should
accept only those actions that expected to maximize shareholder value.
______4. Stockholders expect to earn higher rates of return on investments of lower risk
and lower rates of return on investments of higher risk.
______5. Financial markets are intermediaries that channel the savings of individuals,
businesses, and government into loans or investments.
______6. Commercial banks obtain most of their funds from borrowing in the capital
markets.
______7. The money market involves trading of securities with maturities of one year or
less while the capital market involves the buying and selling of securities with
maturities for more than one year.

330
______8. Primary and secondary markets are markets for short-term and long-term
securities, respectively.
______9. A mutual fund is a type of financial intermediary that obtains funds through the
sale of shares and uses the proceeds to acquire bonds and stocks issued by
various business and governmental units.
______10. Credit unions are the largest type of financial intermediary handling individual
savings

Module 2

Introduction to
Financial Planning
Tools and Concepts
INTRODUCTION
Planning
is very much related to another management function, controlling. These
two management functions reinforce each other, and both are very
important for the success of an organization. Management planning is
about setting the goals of the organization and identifying ways to
achieve them. This maybe be broken down into long-term plans and
short-term plans. Long-term plans reflected in a company’s business
strategy. In the process of planning, resources have be identified.
These resources include work force resources, production capacity,
and financial resources.
Once a plan is set, it has been quantified. A plan that is not quantified is
useless because there will be no basis for monitoring performance and
hence, no way of gauging success.

331
 Quantified plans are in form of budgets and projected financial statements.
These budgets and projected financial statements has compared with
the actual performance. This is where the controlling function comes
into play. It does not mean that if actual; performance falls short of the
budgets or of the projections, the management is not doing its function.
Reasons have be identified for the shortfall so that corrective
measures has made. In addition, the analysis will show whether the
reasons for not meeting the projections are due to management
incompetence or factors outside its control.

Steps in Financial Planning?

1. Set goals or objectives. For corporations, long term and short term
identify objectives. These has shown in company’s vision and mission
statements. The vision statement states where the company wants to
be while the mission statement states the plans on how to achieve the
vision.

Supply the missing amount of the receipts from sales.

Jan Feb Mar Apr May Total

___
___
Units 2,000 2,200 2,500 2,800 3,000 __

Sales in
Pesos 200,000 220,000 250,000 280,000 300,000 1,250,000
40,000 44,000 56,000 60,000 250,000
Collection
from
monthly
sales
(Sales
in
Pesos ________
x 20%) __
None ______ 110,000 125,000 140,000 150,000
Collection __
from previous
monthly sales
(Sales in
Pesos x
\50%)

332
 None None 60,000 75,000 84,000
Collection _______
from two __
months prior
sales (Sales
in Pesos x
30%)

Total
Collection s
from sales 40,000 144,000 220,000 247,000 275,000 926,000
• Examples of a company’s Vision-Mission statements are
as follows: Jollibee Foods Corporation (JFC) Vision: To
excel in providing great tasting food that meets local
preferences better than anyone; To become one of the three
largest and most profitable restaurant companies in the world
by 2020.
Mission: To serve great tasting food, bringing the joy of eating
to everyone.

2. Identify resources. Resources include production capacity, human resources

who will operate the operations and financial resources.
3. Identify goal-related tasks. In this step, management must figure out how to
achieve an objective. For example, if the target for this year is to increase
sales by 15%, we must consider the task in achieving this goal. One task is to
hire more sales agents, if the management believes that number of sales
agents is not enough to support this 15% increase in sales.
4. Establish responsibility centers for accountability and timeline. If we
identified the task to achieve goals, the next important step to do is to identify
which department held accountable for this task.
5. Establish an evaluation system for monitoring and controlling. For
corporations, the management must establish a mechanism to allow plans to
monitor. This has been done, through quantified plans such as budgets and
projected financial statements. The management will then compare the actual
results to the planned budgets and projected financial statements. Any
deviations from the budgets will undergo investigations.
6. Determine contingency plans. In planning contingencies or unforeseen
events must be considered as well. Budgets and projected financial
statements anchored on assumptions.

Preparation of Budgets and Projected financial statement

Budget is a description in quantitative usually monetary terms of desired future
result. The process of preparing the budget requires management at all level to
focus on the future of the business entity.

333
Examples of Budgets:
Sales Budget - is a prediction of the firm’s sales over a specific period, based on
external and internal information. The sales budget has constructed by
multiplying budgeted unit sales by the selling price. See illustration below.

Sales budget of ABC Company

For the year ended December 31, 2019
Series Particulars Quarter 1 Quarter 2
n
o.
1 Sales unit (Forecasted) 6,000 5,000
2 X Price per unit 100 150
Sales Revenue Php 600,000 Php
750,000

Production Budget- is a financial planning related to the units of production that the
management think that the business should produce in the upcoming period to
match the estimated sales quantity, based on the management’s judgement
related to the competition in the market, economic conditions, production
capacity, consumer prevailing market demands and past trends. See illustration
in the next page.

Production Budget of XYZ Company

For the year ended December 31, 2019
Series Particulars Quarter 1 Quarter 2
n
o.
1 Sales unit (Forecasted) 8,000 9,000
Add: Finished goods 2,000 3,000
Inventory
Total Productions 10,000 11,000
Less: Beginning inventory of 2,500 2,000
finished goods
Units to be Produced Php 7,500 Php 9,000

Cash budget- is a statement of the firm that has planned inflows and outflows of cash.
It forecasts the timing of theses cash outflows and matches them with cash
inflows from sales and other receipts. The cash budget is also a control tool to
monitor the way the company handles cash. See illustration below.

334
Example: Assume selling price is Php 100/unit sales for each month that
has expected to be collected as follows:
Month of sales: 20%
A month
after sales:
50% 2
months
after sales:
30

How much is the total receipts from sales?

Jan Feb Mar Apr May Total

Units 2,000 2,200 2,500 2,800 3,000 12,500

Sales in Pesos 200,000 220,000 250,000 280,000 300,000 1,250,000

40,000 44,000 50,000 56,000 60,000 250,000

Collection from
monthly
sales
(Sales in
Pesos x
20%)

100,000 110,000 125,000 140,000 150,000

Collection
from
previous
monthly
sales
(Sales in
Pesos x
50%)

335
 60,000 66,000 75,000 84,000

Collection from
two months
prior sales
(Sales in
Pesos x
30%)

Total
Collectio ns
from sales 40,000 144,000 220,000 247,000 275,000 926,000

Projected financial statements is a tool of the company to set an overall

goal of what the company’s performance and position will be for and as
of the end of the year. It sets targets to control and monitor the
activities of the company. Forecast or calculate the following reports:
‣ Projected Income Statement
‣ Projected Statement of Financial Position

Application of the Projected Financial Statements

Approach be Step 1. Forecast the Income
Statement a. Establish a sales projection b.

Project the cost of sales

c. Prepare the production schedule and project the corresponding
production costs, direct materials, direct labor and overhead for
manufacturing companies)
d. Estimate selling and administrative expenses.
e. Consider financial expenses if any
f. Determine the net profit

Step 2. Forecast the Statement of Financial Position.

a. Project the assets needed to support projected sales.
b. Project funds generated (through accounts payable and accruals) and
by retained earnings through profits generated.
c. Project liability and stockholder’s equity accounts that will not rise
spontaneously with sales (e.g., notes payable, long-term bonds,
preferred stock, and ordinary shares) but may change due to financing
decisions made later.
d. Determine if additional funds needed by using the following formula.

336
Additional Funds Needed (AFN) = Required Increase in Assets -
Spontaneous Increase in Liabilities - Increase in Retained earnings

The additional financing needed raised by borrowing from the banks as

notes payable, by issuing long-term bonds by selling new ordinary
shares or by some combination of these actions.

Step 3. Raising the Additional funds needed.

The financing decision will consider the following factors: a. Target capital
structure: b. Effect of short-term borrowing on its current ratio;
c. Conditions in the debt and equity markets; or
d. Restrictions imposed by existing debt agreements.

Step 4. Consider financing feedbacks.

Depending on whether additional funds borrowed or has raised through
ordinary shares, consideration has given on additional interest in the
income statement or dividends, thus decreasing the retained earnings.

Illustrative Case: Financial Forecasting (Percent of Sales Method)

The Mellinial Company has the following statements representative of the
company’s historical average.
Mellinial Company
Income Statement
For the year ended Dec. 31, 2019

Sales P 2,000,000
Cost of Sales (1,200,000)
Gross profit 800,000
Operating expenses (380,000)
Earnings before interest and taxes 420,000
Interest expense 70,000
Earnings before taxes 350,000
Taxes (35%) (122,500)
Net Income/Earnings after taxes P 227,500

Dividends P 136,500

Mellinial Company
Statement of Financial Position
For the year ended Dec. 31, 2019

Assets
Cash P 50,000
Accounts receivable 400,000
Inventory 750,000

337
 Total Current Assets P 1,200,000
Fixed Assets (net) 800,000
Total Assets P 2,000,000
Liabilities and Stockholder’s equity
Accounts payable P 250,000
Accrued Expenses 10,000
Accrued Taxes 20,000
Total Current Liabilities P 280,000
Notes Payable-bank 70,000
Long-term debt 150,000
Total Liabilities P 500,000
Ordinary shares 1,200,000 Retained Earnings 300,000

Total Shareholder’s equity

1,500,000

Total liabilities and equity

P 200,000

The firm is expecting a 20% increase in sales next year, and management is
concerned about the company’s need for external funds. The increase
in sales expected to carry out without any expansion of fixed assets,
but rather through more efficient asset utilization in the existing store.
Among liabilities, only current liabilities vary directly with sales.

Using the percent-of-sales method, determine whether the company has

external financing needs or a surplus of funds.

Solution:
Step 1. Forecast the Income Statement.
The projected income statement will show the following:

Sales (P2M x 120%) P 2,400,000

Cost of Sales (P2.4M x 60%) (1,440,000)
Gross Profit 960,000
Operating expenses (P2.4M x 19%) 456,000
Earnings before interest and taxes 504,000
Interest expense (70,000)
Earnings before taxes 434,000

Taxes (35%)

338
(151,900)

Earnings after taxes

P 282,100_

Dividends (36% payment) P 101,600

Step 2. Forecast the Statement of Financial Position

The projected statement of financial position will show the following:

Assets

Cash (1) P 60,000

Accounts receivable (2) 480,000
Inventory (3) 900,000
Total current assets P1, 440,000

Fixed assets (net) (4) 800,000

Total Assets P2, 240,000
Liabilities and Equity

Accounts Payable (5) P 300,000

Accrued Wages (6) 12,000
Accrued taxes (7) 24,000
Total Current liabilities P 336,000
Notes payable-bank (4) 70,000 Long-term debt (4) 150,000
Ordinary shares (4) 1,200,000

Retained Earnings
(
8)

480,000
Total

P2, 236,500

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Additional Financing required

3,500

Total

P2, 240,000 Supporting computations:

(1) Cash = 2.5% x P 2.4M sales

(2) Accounts receivable = 20% of 2.4M
(3) Inventory = 37.5% x P 2.4 M
(4) No percentages computed for fixed assets, notes payable, long-term
debt, ordinary shares and retained earnings because they are not
assumed to maintain a direct relationship with sales volume. For
simplicity, depreciation is not explicitly considered.
(5) Accounts payable = 12.5% of 2.4M
(6) Accrued expenses = 0.5% of P 2.4M
(7) Accrued taxes = 1% of P 2.4M
(8) Retained earnings = P 300,000 + P 282,100 – P 101,600

Formula Method * Additional Financing needed (AFN) may also be

computed as follows:
Additional funds needed = required increase in assets – Spontaneous
increase in liabilities – Increase in retained earnings
Where: Required increase in assets = Change in Sales x Current Assets
(present)
Sales (present)
Spontaneous increase = Change in Sales x Current
Liabilities (present) in liabilities

Sales (present)
Increase in retained earnings = Earnings after taxes -
Dividend Applied to Millenial Co., AFN computed as
follows:
400,000 x 1,200,000 _
400,000 x 1,200,000
AFN = 282,100 -101,600

2,000,000 2,000,000

= 240,000 – 56,000 -180,500

= P 3,500

Cash Flow Statement

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 It is a process of closely monitoring of in and out of cash in the business.
Example: Ms. Amelia Enriquez engaged in a laundry shop. It was already
her 2nd year of operation and all the in and out of cash for the month as
follows:

Date Particulars Debit Credit balance

Feb.1 Initial Investment P 350,000

3 Withdrawal P 5,000
4 P 25,000
Purchase of Laundry
Equipment
6 P 25,000

Purchase of Laundry Supplies

8 Laundry Revenue P 30,000

9 P 6,000

Payments of Utilities Expenses

12 P 50,000

Payments of Laundry Equipment

15 Payments of P 4,000

Rent Expense

18 Collection P 10,000

28 Salaries expense P 8,000

28 P 4,000
Payment

Telephone Expense

28 Advance payment P 15,000

P
Total P405,000 1 P 278,000

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 2
7
,
0
0
0

Amelia Laundry Shop

Statement of Cash
Flow Statement For the month of February 28, 2019
Cash flow from operating Activities:
Cash received from customers (dated Feb. 8, 18, 28)
P 55,000
Payment for purchase of Supplies (25,000)
Payments for Utilities ( 6,000)
Payments for Rent ( 4,000)

Payments for Salaries

( 8,000)

Payments for Laundry Equipment

(
50,000)
Payments for Repair & Maintenance ( 4,000)
Net Cash used from operating activities P (42,000)

Cash flow from investing activities:

Purchase of Laundry Equipment (25,000)
Net Cash used from Investing Equipment (25,000)

Cash flow from Financing Activities:

Investment by Owner 350,000
Owner’s Withdrawal (5,000)
Net Cash used from financing activities 345,000
Net Increase in Cash 278,000
Add: Beginning Balance -0-___
Ending Cash Balance P 278,000

Let us assume that Amelia laundry shop projected 3 months of cash flow for planning
an expansion of her business. Let us say that there is an increase of collection of

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 25% and all expenses will stay the same. By month of May, Amelia granted a loan
amounted Php 150,000. How much is the cash flow ending balance of Amelia for
the month of May?

Projected Cash Flow statement

March April May
Beginning 278,000 249,750 221,500
Cash
Balance
Cash coming in

Cash received 68,750 68,750 68,750

from
customers
(Sales)
Loan transfer 150,000
Total cash in 346,750 P318,500 P 440,250

Cash out
Supplies 25,000 25,000 25,000
Utilities 6,000 6,000 6,000
Rent 4,000 4,000 4,000

Salaries 8,000 8,000 8,000

Laundry 50,000 50,000 50,000
Equipment
Repair and 4,000 4,000 4,000
Maintenan
ce
Total 97,000 P 97,000 P 97,000

Ending Cash 249,750 221,500 343,250

balance
Amelia has P343, 250 of cash used for expansion of the business. If
cash is flowing out of your business significantly faster than it is coming in, you
need to examine three aspects of your cash flow:
• how and when cash comes into your business
• how and when it goes out again, and
• Where it has tied up in the meantime (in inventory and equipment, for example).
To fix your cash flow, you need more money coming into your business (increase sales,
collect past-due accounts receivable), less money going out of your business

343
 (reduce costs of goods and labor), and less money tied up in your business (reduce
inventory and leased equipment).

WORKING CAPITAL MANAGEMENT?

Businesses require adequate capital to succeed in business environment. There are two
types of capital required by business: fixed capital and working capital. Businesses
require investment in asset, which has utilized over a longer period. These long-
term investments considered as fixed capital, e.g. plant, machinery, etc.
Working capital refers to company’s investment in short term asset such as cash,
inventory, short-term marketable securities, and account receivable.
Net Working capital refers to the difference between the firm’s current assets and
current liabilities. If the firm’s current assets exceed its current liabilities, the firm has
a positive working capital. On the other hand, if current liabilities exceed current
assets, the firm has a negative working capital.
Working Capital Management specifically refers to the efficient management of the
firm’s current assets (cash, receivables, and inventory) and current liabilities (short-
term payables). Through working capital management, managers have given the
challenge to balance risk and profitability that comes along each current asset and
liability to contribute positively to the firm’s value.
Cash Management System
The cash management involves the maintenance of a cash and marketable
securities investment level, which will enable the company to meet its
cash requirements and at the same time optimize the income on idle
funds.
A financial officer has the following specific objectives in monitoring cash balances:
meet the ash disbursement needs (payments schedule)
To minimize the funds committed to transactions and precautionary cash
balances; and ▪

To avoid misappropriation and handling losses in the normal course of

business

Reasons for Holding Cash

Although cash has generally considered a non-earning asset, business firms must
hold cash for the following reasons:
1. Transaction Motive - cash needed to facilitate the normal transactions of the
business, that is, to carry out its purchases and sales activities.
2. Precautionary Motive - Cash may held beyond its normal operating
requirement level in order to provide for a buffer against contingencies such as
unexpected slow-down in accounts receivable collection, strike or increase in
cash needs beyond management’s original projections.
3. Speculative Motive- cash held ready for profit making or investment opportunities
that may come up such as a block of raw materials inventory offered at discounted
prices or a merger proposal.

344
4. Contractual Motive-A company may be required by a bank to maintain a certain
compensating balance in its demand deposit account as a condition of a loan
extended to it.
Cash Conversion Cycle - A firm operating cycle begins from the time goods for sale
manufactured to the eventual collection of cash from the sale of these goods.
The operating cycle of a firm is mainly composed of two current asset categories:
inventories and accounts receivable. It measures as the sum of the Average Age
of Inventory and Average Collection Period. The average age of inventory refers
to the time that lapsed when a good manufactured and eventually sold. The
average collection period on the other hand refers to the time when the sale
made and collected. Both measured in days.
Operating cycle= Average Age of Inventory + Average Collection Period
Firms would generally want to speed up their operating cycle. The faster their
operating cycle is, the faster they can convert other forms of current assets to
cash, which has used to pay current obligations.
However, in the process of producing and selling goods, firms would incur obligations
for purchases of raw materials or finished goods on account which results in
accounts payable. An account payable reduces the number of days a firm’s
resource has tied up to its operating cycle. Thus, including accounts payable in
our earlier equation, gives us the firm’s cash conversion cycle.

Cash Conversion Cycle = Operating Cycle – Average Payment Period

The average payment period is the time it takes for the firm to pay its accounts
payable expressed in number of days. The operating cycle less average payment
period provides us the firm’s cash conversion cycle. Carefully analyzing the
equations provided above, a firm’s cash conversion cycle re expressed as
follows.
Cash conversion cycle = Average Age of Inventory + Average Collection Period –
Average payment period.

Illustration:
Bloom Manufacturing had an average age of inventory of 18.5 days, an average
collection period of 48.5 days and an average payment period of 53.5 days.
Bloom is operating and cash conversion cycle obtained as follows:
Operating Cycle = Average Age of Inventory + Average Collection Period
= 18.5 days + 48.5 days
= 67days
Cash Conversion Cycle = Operating Cycle – Average Payment period
= 67days - 53.5 days
= 13.5 days
Inventory Management- The objective in managing inventory is to convert it as
quickly as possible to cash without losing sales due to stock outs. Therefore, the
financial manager plays a crucial role in overseeing that the firm maintains an
appropriate quantity of inventory – not too much and not too little. Maintaining too
much inventory implies that the firm incurs more costs associated with carrying
these inventories. However, carrying too little inventory quantities might lead to

345
 possible stock outs that could further lead to lost sales, and worst, lost
customers.
Inventory in A Manufacturing Company - In a manufacturing company, there are
three types of inventory:
a. Raw materials – these are purchased materials not
yet put into production
b. Work in process – these are goods and labor put into
production but not finished.
c. Finished goods – these are goods put into
production and finished. These are ready to be sold.
One of the common techniques in inventory is the ABC
Inventory system/ABC Analysis. Inventories
classified as “A” are high valued items, which should
safeguarded
the most. • B items, on the other hand, are average-cost items that should be
safeguarded more than C items but not as much as A items. • While C items have
low cost and is the least safeguarded.

Accounts Receivable Management - represents assets of the entity that expected to

be collected and thus converted to cash. A firm would generally want to collect its
receivables as quickly as possible without losing customers due to imposing very
tight collection procedures. Thus, sound accounts receivable management
practices would form three parts: credit selection, credit terms and credit
monitoring.

One popular credit selection technique is the use of the 5 C’s of credit:
a. Character: The applicant’s record of meeting its past obligations has judged.
However, if the applicant does not have any credit history, he or she may be
required to have a comaker. Co-maker is another person who signs the loan and
assumes equal responsibility for repayment.
b. Capacity: This emphasizes the customer’s ability to repay its obligations in
reference to its current financial position or standing. It determines whether the
customer has sufficient resources or sources of funds that it can use to settle
obligation
c. Capital: The applicant’s net worth which can be arrived at by deducting total
liabilities from total assets.
d. Collateral: The amount of assets the customer has that could serve as a security
in the event that the obligation is not paid.
e. Condition: This includes current economic and industry conditions that might
affect the customer’s ability to repay its obligations.
The use of the 5C’s of credit will allow the firm to carefully assess the customer’s
ability to repay its obligations along with the level of risk that the firm will be
subjected to once it decides to grant credit to the customer. It requires
experience to fully assess and review the credit worthiness of customers and
subsequently decide.

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Credit Scoring- Another used in granting credit to customers is through credit scoring.
Credit scoring applies statistically derived weights to a credit applicant’s scores
on key financial and credit characteristics to predict whether he or she will pay
the requested credit on time. In this procedure, a credit score obtained that
reflects the customer’s creditworthiness, reflecting its overall credit strength. The
score obtained has compared to a pre-determined standard in order to arrive at a
decision of whether accepting or rejecting the customer’s credit. This method is
an inexpensive way to obtain credit ratings for customers.

APPLICATION
Compute the Net Working Capital of ABC Company. See table below and
answer directly.

ABC Company
Balance Sheet

Cash P 60,000 Account Payable P 30,000

Marketable Securities 10,000 Accrued Expense 20,000
Accounts receivable 40,000 Notes Payable 5,000
Inventory 50,000 Current Portion-Long term 10,000
debt
Total Current Assets 160,000 Total Current Liabilities 65,000
Required:
1. How much is the net working capital of ABC Company?
2. Is it positive or negative? Explain briefly.

Activity 2.4
Read and understand the case below and continue to fill in the sales budget table. XYZ
Merchandising, which is engaged in the reselling of branded bags, is in the
process of preparing its budgets for the calendar year 2016. Last year, XYZ was
able to sell 1,500 bags with a selling price of 2,500 per bag. For the current year,
the basis of both external and internal information. First quarter sales expected to
be 400 bags. The firm also expects that unit sales per quarter would increase by
10%. Selling price is also expected to increase by 5% for 2016.
XYZ Merchandising
Sales Budget
For the year ended December 31, 2016
1st quarter 2nd quarter 3rd quarter 4th quarter Total
Expected Ex. 400
Sales in Units
Unit Sales 2,625
price
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Total Sales 1,050,000
Required:
1. Complete the projected sales budget for each quarter.
2. How much is the total projected sales budget?

ASSESSMENT
Identify the term is being describe by each statement
____________________ 1. Shows the planned inflows and outflows of cash in the
entity for a given period.
____________________ 2. It refers to company’s investment in short term asset such
as cash, inventory, short-term marketable securities, and account receivable
_____________________3. The applicant’s record of meeting its past obligations has
judged.
____________________4. Firms operating cycle begin from the time goods for sale
has manufactured to the eventual collection of cash from the sale of these goods.
____________________5. Cash needed to facilitate the normal transactions of the
business,
that is, to carry out its purchases and sales activities.

Module 3
Sources of Short
Term and Long Term
Funds
INTRODUCTION
Sources of Finance are the means used for raising funds by business for carrying
out their activities. Every business always need some amount of money for ensuring
their continuity. They acquire these funds using different sources of funds available in
market. Business chooses a particular source of finance according to their needs and
capacity.

348
Debt financing is being done through borrowing, whether short-term or longterm, and it
usually comes with interest. This, together with other charges, is referred to as the
cost of borrowing or cost of debt. Common debt financing arrangements include
bank loans, issuance of debt instruments like bonds, financing from nonbank
institutions like lending companies and cooperatives, assignment of accounts
receivable, and selling of notes receivables. In here, there exists a borrower-lender
relationship. In the case of banks and other nonbank institutions, borrowing entails
compliance of certain requirements.

Equity Financing, on the other hand, refers to the sale of ownership interest, most often
represented by shares, to raise fund for business purposes. To compensate for the
use of funds from equity financing, dividends or profits shares has declared, set
aside, and paid by the business. Common Equity financing arrangements include
funds raise by the entrepreneur or business owner from friends and family, capital
infusion through direct sale of shares or through initial public offerings, and
financing by private companies. In here, there exists an investee-investor
relationship.
Short-term financing is debt scheduled to pay within a year while long-term financing is
debt
paid in more than a year.

APPLICATION
List the sources of funds that are found in your community and describe.
Copy the table below and write your answer in your notebook.

349
 Sources of fund Describe
Example: Bank of the Philippine A bank is a financial
Island (BPI) institution involved
in borrowing and
lending money.
Banks take
customers’ deposits
in return for paying
customers an
annual interest
payment.
1.

2.

3.

4.

5.

Sources of Funds
The most common sources of funds include banks, cooperatives, and commercial
Finance companies. Cooperatives and commercial finance companies are
example of nonbank institutions.
 Bank- Supervised and regulated by the Bangko Sentral ng Pilipinas (BSP), an
establishment for the deposit, custody, and issue of money for making loans and
discounts, and for making easier the exchange of funds. In the Philippines, banks
include universal and commercial banks, thrift banks, and rural and cooperative
banks.
 - With the primary objective of helping improve the quality of life of its members. One
of its aims is to provide goods and services to its members to enable them to attain
increased income, savings, investments, productivity and purchasing power, and
promote among Credit Cooperatives themselves equitable distribution of net
surplus through maximum utilization of economies of scale, cost-sharing and risk-
sharing. In particular, credit cooperatives promote and undertake savings and
lending services among its members. It generates a common pool of funds in order
to provide financial assistance to its members for productive and provident
purposes. All cooperatives regulated and supervised by the Cooperative
Development Authority (CDA). The BSP, in coordination with the CDA, shall
prescribe the appropriate prudential rules and regulations applicable to the financial
service cooperatives.
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 Commercial finance companies- they are organizations without a bank charter
that advances funds to businesses by discounting notes receivable, making loans
secured by mortgage, or financing deferred-payment sales of commercial and
industrial equipment.

What are the usual loan requirements and application? See table
below.

Loan Applications Requirements Loan Application process

Demographics –includes the name or Receipt of application form and
business name, birthdate, required documents;
address, SSS no., TIN no., phone
no., and other identifying
information such as valid
government-issued identification
cards
Income or revenue refers to current Verification of information in the
personal income and employer, application form and required
employment and salary history, documents may include interview;
and business revenue, if there is
already an existing business.
Assets and Liabilities-applicants may • Checking credit history
ask to disclose their checking
savings and investment accounts • Writing credit report with
and their outstanding loans and appropriate recommendations
credit cards, if there are any.
Contact or references-require • Documenting final decision
identification and contact
information of existing employers, • If approved, final documents
previous employers, or even signoff (interest rate and other
nearest relative not living with terms) and loan release
the identified contact
Attest and authorization require If rejected, rejection letter sent to
affixing applicant’s signature on applicant
the credit application stating that
everything on the application is
true and correct and authorizing
the lender to verify the information
provided with the identified
contacts and references.

351
 The credit department evaluates on the
basis of Character, Capacity,
collateral, capital and conditions or
5C’s of credit

Note: Loan application requirements and process vary among banks, credit
cooperatives and commercial finance companies.

Copy the process questions below in your notebook and answer directly.
1. In loan application, when is a co-maker required?
2. What is the importance of affixing applicant’s signature on the loan
application?
3. Enumerate the five C’s of credit and describe each.

ASSESSMENT
Identify the following activity if either Long-term or short-term financing.

Activity/Need Answer
1.Acquisition of equipment
2.Franchise of a fast-food outlet
3.Purchase of inventory for a clothing
shop
4.Loan for agricultural needs
(ex. Palay production)
5.Loan for purchase of a commercial
space
6.Auto-loan
7.Housing loan
8.Emergency loans
9.Development of a subdivision
10.Loan for sari-sari store supplies

352
 Module 4

Basic Long-Term
Financial Concepts

INTRODUCTION
The most basic finance e-related formula is the computation of interest. It is computed
as follows:
𝐈=𝐏×𝐑×𝐓 (Equation 4.1) where:
I = interest
P = Principal
R = Interest rate
T = Time period
As a review, try this exercise by identifying the a) principal, b) interest rate, and time
period in the examples below.
1. Your mother invested P 18 000 in government securities that yields 6% annually
for two years.
2. Your father obtained a car loan for P 800 000 with an annual rate of 15% for 5
years.
3. Your sister placed her graduation gifts amounting to P 25 000 in a special savings
account that provides an interest of 2% for 8 months.
4. Your brother borrowed from your neighbor P 7 000 to buy a new mobile phone.
The neighbor charged 11% for the borrowed amount payable after three years.
5. You deposited P 5 000 from the savings of your daily allowance in a time deposit
account with your savings bank at a rate of 15% per annum. This will mature in 6
months.

Interest is the excess of resources (usually cash) received or paid over the amount of
resources loaned or borrowed which is called the principal.
If you decided to invest your money in a bank, you will ask the banker how much
interest you will get. The banker will explain that there are two types of interest that
would be used to determine the amount of interest that you are going to receive.
Remember that interest is beneficial for you when you are receiving it but not
when you are paying it. So, it is important to know which type of interest when
deciding where to put your money and where to get the money.

SIMPLE INTEREST
Simple interest is the product of the principal amount multiplied by the period’s interest
rate (a one-year rate in standard).
Example 1: You invested P 10 000 for 3 years at 9% and the proceeds from the
investment will be collected at the end of 3 years. Using a simple interest
assumption, the calculation will be as follows:
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Year Principal Interest Cumulative Interest Total
1 P 10 000 10 000 x 0.09 = P 900 P 900 P 10 900
2 P 10 000 10 000 x 0.09 = P 900 P 1 800 P 11 800
3 P 10 000 10 000 x 0.09 = P 900 P 2 700 P 12 700 Using the
formula in Equation 4.1, simple interest can be computed.

COMPOUND INTEREST
Compound interest is the interest paid on both the principal and the amount of interest
accumulated in prior periods.
Example 2: Using example 1 where you invested P 10 000 for 3 years at 9% and the
proceeds from the investment will be collected at the end of 3 years, compound
interest will be computed as follows:
Year Principal Interest Cumulative Interest Total
1 P 10 000 10 000 x 0.09 = P 900 P 900 P 10 900
2 P 10 900 10 900 x 0.09 = P 981 P 1 881 P 11 881
3 P 11 881 11 881 x 0.09 = P 1 069.29 P 2 950.29 P 12 950.29 For
compound interest, use the formula
FV = 𝐏 (𝟏 + 𝒊)𝒏 (Equation 4.2) where:
FV = Future Value P = Principal
i = Interest rate per compound interest period or periodic rate n = Time period or
number of compound interest periods

Subtract the principal from the future value to get the compound interest. Hence, Ic= FV
– P.

FUTURE VALUE OF MONEY

To account for time value for single lump-sum payment, we use the same formula
provided for under compound interest rates as shown on Equation 4.2.
FV = 𝐏𝐕 (𝟏 + 𝒊)𝒏 (Equation 4.3) where, PV = Present Value
(𝟏 + 𝒊)𝒏 = Future value interest factor (FVIF)*
The future value is the value of the present value after n time periods.
Example 3: Using the formula, find the future values of P 1 000 compounded at a 10%
annual interest at the end of one year, two years and five years.
Solution: PV = P 1 000 and i = 0.10
Year 1 FV = P 1 000 (1 + 0.10)1 = P 1 100*
Year 2 FV = P 1 000 (1 + 0.10)2 = P 1 210*
Year 5 FV = P 1 000 (1 + 0.10)5 = P 1 610.50*
Example 4: Determine the compound amount on an investment at the end of 2 years if
P 20 000 is deposited at 4% compounded a) semi-annually and b) quarterly.
Solution: a) Given: PV = P 20 000, i = 0.04/2, n = 2 x 2 = 4
FV = 20 000 = P 21 648*
b) Given: PV = P 20 000, i = 0.04/4, n = 4 x 2 = 8
FV = 20 000
PRESENT VALUE OF MONEY
To get the present value of a lump-sum amount, we rearrange Equation 4.2:
PV = 𝐅𝐕 (𝟏 + 𝒊)−𝒏 (Equation 4.4)

354
 where, (𝟏 + 𝒊)−𝒏 = Present value interest factor (PVIF)* or discount factor
Example 5: Jack would like to buy a car two years from now using the proceeds of a
20% investment that is compounded semi-annually. If the projected price of the car
is P 1 400 000, how much money must be invested today to earn the price of the
car?
Solution:
Given: FV = P 1 400 000, i = 0.20/2, n = 2 x 2 years = 4
PV =

* Refer to the tables at the end of this module for FVIF and PVIF. Simply find the
intersection
of the relevant time in the rows and the interest rate in the columns of the table.

ACTIVITY 4.2 Future Value and Present Value

A. Complete the table to find the compound amount of P 50 000.00 invested at 10%
interest. Show your solutions.
In 1 year In 5 years In 10 years
1. Compounded annually
2. Compounded semi-annually
3. Compounded quarterly

4. Compounded monthly
5. compounded daily

B. Solve each problem.

1. Lisa receives an amount of P 20 000 deposited in her account on her 18th
birthday. If the bank pays 6% interest monthly and no withdrawals are made, how
much should be credited in her account on his 21st birthday?

2. James borrows P 5 000 with interest at 15% quarterly. How much should he pay at
the end of 2 years and 6 months to settle her debt?

3. Mr. Santos invested P 15 000 in an account for each of his children. The accounts
paid 8% compounded semi-annually. Determine the balance of each account for
the following:
a. The youngest child withdrew the balance after 5 years for college
b. The second child withdrew the balance after 8 years to buy a car
c. The third child withdrew the balance after 10 years to travel

4. A man wishes to accumulate P 10 000 in 2 years, how much should he invest now
at 15% compounded semi-annually?

5. What is the present worth of P 5 000 for 2 years at 12% compounded quarterly?

355
6. How much should be deposited now at 10% compounded monthly to have
P 10 000 in 4 years?

7. Mr. Malakas deposited P 5 000 on the day his son was born. If the money is worth
12% compounded quarterly, how much money will his son have on his 21st
birthday?

8. Your father entrusts you with the funds for your college education. He gave you
two options: a) receive the money now in the amount of P 200 000 or b) receive P
500 000 ten years from now. An available investment opportunity to you provides a
10% return. Which option would you prefer? Show your calculations and
explanation.

9. Five years ago, Joe invested P 35 000 compounded semi-annually at 8%. How
much is his money now?

APPLICATION
ACTIVITY 4.3 AMORTIZATION SCHEDULE
Complete the amortization table below of a loan of P 100 000 payable semiannually
after 5 years at a rate of 10%. Show your solution of the first PV and the rest of
succeeding entries of columns E, B and C.

Period Unpaid PV, Interest based on Interest basedAmortizati onUnpaid PV,

Beginning Effective on (B – C) Ending (A +
Rate stated rate D)
(A x effective rate)
(Principal x stated
A B rate) D E
C

0 84 555
1 84 555 4 228 3 000 1 228
2
3
4
5
6
7
8
9
10

ANNUITIES
An installment that requires a buyer to pay equal payments at a certain period
illustrates an annuity – a series of equal cash flow – payments in this case for a
specific number of periods.

356
If payment is made and interest is computed at the end of each payment interval, then
it is called ordinary annuity. To get the present value interest factor for an ordinary
annuity (FVIFA) use the formula below:

PV = R (Equation 4.5)
Where,
R = regular payment
To get the future value of an ordinary annuity, use this formula:

FV = R (Equation 4.6)
Example 6: What lump sum would have to be invested at 6% compounded annually to
provide an ordinary annuity of P 10 000 per year for 4 years?
Solution: Given: R = P 10 000, i = 0.06/1, n = 1 x 4 = 4

PV = 10 000
Take note that 3.4651(rounded) is the present value factor of ordinary annuity for 4
years at 6% according to the present value factor table (see table 3).
If the cash flow happens at the beginning of each period, then it is called
a annuity due. The formulas to use are shown below:
PV = R(1+ i) (Equation 4.7)
FV = R(1+ i) (Equation 4.8)
Example 7: If a supplier would allow you to pay P 50 000 annually at
10% for 3 years with the first payment due immediately, how much would be the
present value and the future value?
Solution: Given: R = P 50 000, i = 0.10/1 , n = 1 x 3 = 3

PV = 50 000(1 +0.10)
Take note that 2.7355 is the present value of an annuity due for 3 years at 10%
according to the present value factor table (see table 5).

FV = 50 000(1+ 0.10) ] = P 182 050*

Take note that 3.6410 is the future value of an annuity due for 3 years at 10%
according to the future value factor table (see table 6).
If the cash flow stream lasts forever or is indefinite, then it is called a perpetuity. The
formula for present value of a perpetuity is simply
𝑅
PV = (Equation 4.9)
𝑖
LOAN AMORTIZATION
Most housing and car loans are amortizing loans that require the borrower to pay that
equal amount either annually, semi-annually, quarterly, or monthly.
* Refer to the tables at the end of this module for FVIF and PVIF of ordinary
annuity and annuity due.
Let us look at an example of a corporate loan to illustrate how a loan amortization table
is prepared. For some corporate long-term loans, principal payment is fixed, and
the interest expense is adjusted based on the declining principal balance.

357
Example 8: On July 1, 2015, DD Company borrowed P 3 million from ASC Bank at the
rate of 10% a year. The loan is paid at the rate of P 500 000 every December 31
and June 30 until the full amount is paid. Below is an amortization table for the
loan.
Amortization Table for P 3-million Loan
Date Interest
Payment Principal Principal
s Paym Balance
ent
3 000 000

Dec. 31, 2015 650 000 150 000 500 000 2 500 000

June 30, 2016 625 000 125 000 500 000 2 000 000

Dec. 31, 2016 600 000 100 000 500 000 1 500 000

June 30, 2017 575 000 75 000 500 000 1 000 000

Dec. 31, 2017 550 000 50 000 500 000 500 000

June 30, 2018 525 000 25 000 500 000 -

To compute for the interest expense from June 30 to December 31, 2015:
Interest = 3 000 000 x 10% x (6 /12)
= 150 000
To compute for the equal regular payment, use the formula in Equation 4.5, that is

R= or R= (Equation 4.10)
Example 9: You borrowed P 50 000 from a bank to buy a mobile phone. Assuming you
need to repay the loan by equal payments at the end of every 6 months for 3 years at
10% interest compounded semi-annually. What is your periodic payment?
Solution:
Given: PV = P 50 000, i = 0.10/2, n = 2 x 3 = 6

R=

NET PRESENT VALUE METHOD

One useful application of the time value of money is using the Net
Present Value Method to determine whether a project should be
accepted or rejected by a company. The basic decision rule is to accept
the project if the net present value is positive and reject if it is negative.
The basic formula is:

NPV = PV of Inflows – PV of Outflows or

NPV = PV of Future Cash Flows – Initial Investment (Equation 4.11)

358
Example 10: A company wants to purchase an equipment that will cost P 100 000
and estimated to be used for 5 years. Operating cash inflows from the use of
equipment would be P 50 000 while annual operating cash outflows (due to
repairs and maintenance) are estimated at P 10 000. Compute for the NPV.
Solution:

PV of Future Cash Flows = 40 000 = P 40 000 x 3.7908

PV of Future Cash Flows = P 151 632
NPV = PV of Future Cash Flows – Initial Investment
= 151 632 – 100 000
= P 51 632
Since the NPV is positive, this means that the benefit to be derived from the
project is higher
than the cost which would mean to accept the investment.

ACTIVITY 4.5
Do you have what it takes to make it? Let’s find out:
Write down the letter of the answer you select on a piece of paper for scoring!
Compare your score with your classmates.
1. You are driving to meet some friends. You’re running late. The traffic
light ahead turns yellow. You:
a. Always stop at yellow no matter what.
b. Break and stop at the light. You’re late anyway, right?
c. You beat the light.
2. Your friend gives you a tip. She heard this stock is going to go
through the roof in the next week. You:
a. Hear this stuff all the time, know it’s not true and ignore her.
b. Nod, squint your eyes, log into E*Trade and invest a
few.
c. Take all that money you had for a rainy day and invest.

3. You are a really cool partygoer. Your bf/gf is with you. You see this
seriously cute hottie across the room. You:
a. Look at your boy/girl, order yourself another drink and continue on with
your conversation.
b. Envision a plan where if the stars aligned and you were both at the bar
at the same time you would definitely have something to talk about.
[+2]
c. Immediately excuse yourself and head across the room.

4. You’re with a friend in a carnival. You walk into this interesting tent.
In the center is a cobra in a cage. People are queued up to pay a
hundred for a chance to grab the five-hundred bill on top of the
snake's cage. You: a. Leave.
b. Stick around to see the free show.
c. Exclaim, “Heck, I’ve got a hundred!” And get in line.

359
5. You’re sitting next to this old man on a jeepney. It’s obvious he hasn’t
showered and smelling alcohol while he naps through the trip. When
he wakes up he starts talking to you, explaining how he can help your
business. You:
a. Thank him politely and inside your head you can’t wait to get off.
b. Give him your business card and ask for his, knowing full well this guy
is full of crap.
c. You try to find a polite way to tell him his body odor offends.

6. It’s the dreaded annual company Christmas party. The CEO is a little
inebriated and asks if anyone else would like to get up to attest to the
company’s good fortune. You:
a. Put your head down in shame.
b. Chuckle with most of the crowd.
c. Realize this is your time to shine and head up to the front.

7. You’ve spent time researching the perfect part of town to buy a property.
You think you have all your bases covered, but investing in this property
will definitely put you and your family out there. You:
a. Decide it’s better to wait until you have more of a cushion.
b. Buy the property and hope for the best.
c. Are so convinced the deal is so good, you buy two. The other with
money from a 2nd mortgage on your home.

8. Today is your birthday and you are on a trip with friends to celebrate.
Everyone has been drinking and the gang decides it’s the perfect time
to rent gears from the resort and go bungee jumping. You:
a. T
ell your friends you’ll greet them when they get back.
b. G
o ask around for a car to hire and recommendations on the best places to
drink in town.
c. Y
ou are the first one tethered to the cord. Scoring:
For every answer A, award yourself 1 point
For every answer B, award yourself 2 points
For every answer C, award yourself 3 points
So, what kind of risk taker are you? Well, if you scored from

8 – 10 Death warmed over. Check your pulse. Are you even alive? What are
you doing with your life?
11 – 13 Nervous Nelly. Come on, it’s time for you step it up. You want to be
more adventurous. Try a little harder.

360
14 – 16 Risk Master General. Nice. You know how to balance risk with
reward. This is exactly where you want to be. You know how to have a
good time and you will be very successful.
17 – 19 You’re the Pusher. You like to push the envelope. That’s great! Just be careful.
Scale it back from time to time. Risk is not its own reward.
20+ You have serious issues and you should seek professional help. If you haven’t
crashed and burned yet, you will soon.
Questions:
1. Which category did you belong?
2. Do you think it reflects your personality? Why?
3. Are your choices the same as your classmates?
4. Which category did most belong?

RISK-RETURN TRADE-OFF
In finance, we assume that individuals are risk averse but have different levels of risk
aversion. Risk aversion means that individuals maximize returns for a given level of
risk or minimize risk if the returns are the same. Risk-averse individuals would
require a higher return if the risk level increases.

In general, the riskier the investment, the higher the potential return should be, indicating
a direct relationship between risk and potential return. As a business owner you
should know to balance the risk and the potential return of your investments.

Risk is defined here as the uncertainty of returns. One way to reduce risk to an
acceptable level is through diversification wherein you invest in different types of
investments with different risks and returns. This is an application of the saying:
“ Don’t put all your eggs in one basket.”

ASSESSMENT
A. Fill the blanks with the correct answer. Write all your answers in a separate answer
sheet.
1. ________is the excess of resources (usually cash) received or paid over the
amount of resources loaned or borrowed.
2. ________ is the interest paid on both the principal and the amount of interest
accumulated in prior periods.
3. Future value interest factor (FVIF) is represented by the formula ____________.
4. An installment that requires a buyer to pay equal payments at a certain period is
called ___________.
5. __________means that individuals maximize returns for a given level of risk or
minimize risk if the returns are the same.
6. The basic decision rule is to accept the project if the net present value is
_________.
7. If the cash flow stream lasts forever or is indefinite, then it is called ___________.
8. If payment is made and interest is computed at the end of each payment interval,
then it is called _____________.

361
 9. One way to reduce risk to an acceptable level is through ___________ wherein you
invest in different types of investments with different risks and returns.
10. If the cash flow happens at the beginning of each period, then it is
called ___________.

B. Multiple Choice
1. In a loan amortization schedule, interest payments for each period would most
probably
a. Increase overtime c. Remain the same
b. Decrease overtime d. There are no interest payments in the schedule.

2. The formula (1 + i)n is also called

a. present value factor for lump-sum payment
b. future value factor for lump-sum payment
c. present value factor for ordinary annuity
d. future value factor for ordinary annuity

3. An increase in the present value may be caused by

a. increase in the discount rate
b. decrease in the discount rate
c. discount rate does not affect the present value
d. none of the above

4. Interest payments that are based on the original principal and previous interest
recognized is based on
a. present value
c
. simple interest rate
b. future value
d. compound interest rate

5. The time value of money suggest that a peso received today is worth
a peso received in the future.
a. less than
c. the same as
b. more than
d. none of the above
6. You invest P 5 000 today at an interest rate of 10% for four years, how much
would be the future value of the investment?
a. P 3 415 b. P 7 000 c. P 6 500 d. P 7 320

7. You are an incoming college freshman taking-up a four-year course.

Suppose that you want to purchase a car immediately after graduating which
will cost you P 750 000. How much should you invest at the end of every
year in an investment fund that earns 9% annually to have enough to buy the
car upon graduation?

362
 a. P 164 000 b. P 531 300 c. P 607 445 d. P 132 828

8. If you invest a lump-sum amount of P 25 000 at an interest rate of 12%,

compounded monthly, how much would be your investment after 3
years?
a. P 34 000 b. P 35 123 c. P 39 338 d. none of the above
9. An equipment with a cost of P 100 000 is expected to generate returns of
P 90 000; P 60 000 and P 50 000 for the first, second and third year,
respectively. Using a discount rate of 12%, what is the NPV of the
project?
a. P 60 121 b. P 79 341 c. P 83 431 d. P 63 778

10. What is the present value of a 6% investment that would pay P 30 000 annually
perpetually?
a. P 500 000 b. P 450 000 c. P 300 000 d. none of the above

Solve the following problems.

1. You will invest P 30 000 into an investment that will earn 10% every year for 5
years.
a. How much would you receive after 5 years if the 10% is a simple
interest rate?
b. How much would you receive after 5 years if the 10% is a compound
interest rate?
2. ABC Company expects to receive P 1 000 five years from now and wants to
know what this money is worth today. Calculate the value today of P 1 000
discounted at 10%. 3.

Find the amount of P 5 000 ordinary annuity payable quarterly for 3 years. Money is
worth 12% converted quarterly.
4. Consider the given annuities:
A: P 1 000 deposited at the beginning of each month for 3 years at 12%
compounded semiannually.
B: P 3 000 deposited at the beginning of each quarter for 3 years at 12%
compounded quarterly.
Calculate the amount of each annuity. Compare the two annuities.
5. A mortgage of P 80 000 is to be paid by annual payment over a period of 10
years. If the interest rate is 15.8% effective.
a. calculate the annual payment;
b. construct an amortization schedule;
c. find the total payment made;
d. find the total interest paid
6. A project requires an initial outlay of P 100 000. The relevant inflows associated
with the project are P 60 000 in year one and P 50 000 in years two and three. The
appropriate discount rate for this project is 11%. Compute the net present value.
Should the company accept the project?

363
 Module 5

Types of Investment

INTRODUCTION
Investing, broadly, is putting money to work for a period of time in some sort of
project or undertaking to generate positive returns (i.e., profits that exceed the amount of
the initial investment). It is the act of allocating resources, usually capital (i.e., money),
with the expectation of generating an income, profit, or gains.

CONTENT DEVELOPMENT
Investment
1. Investment opportunities should be grabbed
only when you have extra resources available for such,
but it does not always mean that it should always be
grabbed. If you are only operating within your means,
learn to prioritize; investment can take a back seat first.
After all, these opportunities are not always once in a
lifetime. If you missed one today, you could grab the next
one soon enough. You just need to keep your eyes open.
2. Investment should not be your main source of
income. Unless you are a stockbroker, an insurance
salesman. Or an investment banker, you should not
heavily rely on the income coming from your investment. One good reason is that your
investment generate income and/or cash flows that are largely independent from your
main line of business. Heavy reliance on the inflows coming from these assets would
create a „feast or famine‟ condition. This means heavily relying on the resources that
these assets might generate, given that they do not produce regular cash flows, might
make you very prosperous one moment and then very unfortunate the next.

3.Investments require additional risk-taking. Investments are quite risky asset, a person
planning to invest must be able to learn how to take risks. It is from these risks that the
investor earns.

Different Types of Investments will be grouped into three (1) fixed income and equities
(2) alternatives to fixed income and equities, (3) other investment assets

1. Fixed income and equities

Investment Type Advantages Disadvantages

364
Stocks (Equity) “Type of · Unlimited Upside · No
security that signifies guaranteed
ownership in a corporation returns. ·
and represents a claim on Riskiest of all
part of the corporation‟s assets (can
assets and earning” lose even more
than 50% of
their money in
one day)
Bank Deposits (Fixed · Known income · Lower interest income vs.
Income) “Money placed intobased on outstanding Bonds · Settlement risk if the
a banking institution forprincipal and current bank closes.
safekeeping” - common interest rate · Shorter,
type of investment - the if any, holding period
availability of funds also vs. bonds
depends on the investment
opened. Types of Bank
Deposit · Current account/
Checking account - do not
earn interest.
· Savings account - earns
interest but not that
significant, but the
most common among
individuals. · Time deposit
account - earn the highest
interest rate. It is not
always available for
withdrawal. It is evidenced
by a certificate of deposit
which can be bought

or sold by the depositor

themselves.

365
Bonds (Fixed Income) · Known periodic · If not held until maturity and
“Debt investments where an payments for a pre-terminated, investor can
investor loans money to an certain period gain or lose depending on the
entity which borrows the · Cannot lose money prevailing interest rates at the
funds for a defined period of if bond investment is time of pre- termination. If
time at a variable or held until maturity interest rates are higher,
commonly, fixed interest investor in bonds can lose in
rate” the pre- termination

2. Alternatives to fixed income and equities

Investment Type Advantages
Disadvantages
Mutual Funds “Give small investors access to · Pay
“An investment that is professionally managed, management
made up of a pool of funds diversified portfolios of equities, fees
collected from many bonds and other securities, which · Values can also
investors for the purposes would be quite difficult (if not fluctuate just like
of investing in stocks, impossible) to create with small the stock market
bonds, and similar assets” amount of capital”
- can be short or long term

Unit Investment Trust · Same as mutual funds. · Easier · No shareholder rights for
Fund (UITF) access because clients can open investors such as dividends and
“Similar to a mutual fund an account in any branch of the voting rights
but is managed by banks bank near them.
· No entry and management fees.

Management Fee- the amount clients pay to the professionals who manage
their mutual funds, normally a certain percentage of portfolio value.

Dividends - distribution of the company‟s income to its

shareholders.

Voting Rights - right to be heard on certain policies that the company wants to
implement.

366
3. Other investment assets
Investment Type Advantages Disadvantages

Currencies · Largest market in the · Volatile and trades

“Generally accepted form world in terms of trading 24hours a day (must be
of money, including coins volume, so much liquidity closely monitored) ·
and paper notes, which is ·Unlike stocks, Generally, uses margin
issued by government and commodities, etc., trading which allows
circulated within an currency itself is a clients to be more than
economy” (i.e. USD, EUR, medium of exchange their capital (may also
JPY) which people can use to be an advantage)
transact
Commodities · Natural hedge against · Same as currencies
“A basic good used in inflation.
commerce that is · Negatively correlated with · Impractical to invest
interchangeable with other equities and bonds (may directly considering
commodities of the same be used for diversification) storage, transportation and
nickel, oil) · Hedge against insurance costs involved
geopolitical risks

Real Estate ·Huge capital

“Land and any ·Generally, appreciates needed, financing
improvements on it” (i.e. overtime because land get can be difficult ·
land, house and lot, scarce Maintenance of the
condominium · Have relatively low property needed to
correlations with other preserve its value
asset classes (may be ·Illiquid or difficult to sell
used for diversification) ·
Can be a source of
recurring rental income ·
May also be a hedge
against inflation-linked
rent escalation clauses

367
 Insurance ·Give the insured · Insurance premiums may
“A contract (policy) in individual/entity the be costly
which an individual or cash/capital to deal with · On some of traditional
entity receives financial unforeseen adverse insurance plans, no
protection or financial consequences sickness/death until a
reimbursement against · May provide certain tax certain age may mean not
losses from an insurance benefits (i.e. tax getting any benefits at all
company (i.e. Life deductibility, tax-free (that‟s why
insurance, provisions) VUL‟s are now very
educational plan, VUL) prevalent) · Some
insurance companies can
go bankrupt (i.e. College
Assurance Plan) if
companies fail to factor
significantly adverse
unforeseen circumstances

Liquidity - ability to be converted into cash, the higher the liquidity the better. Margin
Trading - allows clients to trade more than their capital. It can magnify both earnings and
losses.
Inflation - general increase in prices.
Hedge - investment that reduces the risk of adverse price movement in an asset.
Diversification - process of investing in different kinds of assets to lessen exposure in
market/price volatility.
Geopolitical risks -” risks of one country‟s foreign policy influencing or upsetting domestic,
political and social policy in another country or region” (source: Columbia
Threadneedle Blog. (2016)
Correlation - how price of an asset moves with respect to another asset (i.e. positive
correlation if both assets move in the same direction, negative correlation if both assets
move in opposite direction)
Escalation Clause - agreement to raise prices in the future depending on certain
circumstances (i.e. increase in inflation leading to higher rental rates).
Insurance Premium - the amount paid on a regular basis to the insurance company in
return for the insurance/protection provided.
VUL - Variable Universal Life Insurance or a life insurance that offers both death benefit and
investment features.

Where to Invest?
→ the amount of cash should be considered. The investor must invest within his
means. Not all his extra resources must be used to buy investment, because there will
always be circumstances in which cash will be needed in case of emergency.
→ the risk inherent in the investment should be considered. Higher risk entails
higher return. Deposits are the least risky investments, but they earn the least, too.
Real Estate investments do earn a lot, but they are so risky that they could even cause
a national economy crash. We must not put all the money in one investment, so as to
368
spread or diversify risk. The good thing with managing risk or diversifying our
investment, is if ever we are not successful in one of the investment opportunities that
we grabbed, we will still have other investments left which would still help us earn.
→ We should consider our intent. We should ask ourselves if the intent is short
term or long term because that would greatly influence the kind of investment that he
needs to buy. If we would like to earn for a shorter term, maintaining a short-term
deposit is enough. We could also purchase some stocks, and then immediately sell
them if the price increases. Stocks and bonds can also be held as long-term
investments. Bonds pay regular interest, and stocks do earn dividends.

ASSESSMENT
True or False
On the space provided, write TRUE if the idea being expressed is correct and
FALSE if otherwise.
________ 1. investments generally earn passive income ________ 2. Time
deposit accounts do not earn interest.
________ 3. Banks issue bank statement on savings deposit accounts.
________ 4. Insurance are set up for some specific purpose at some certain
time in the future. ________ 5. Mutual funds generally earn more than
savings account.
________ 6. Bonds earn dividends.
________ 7. Dividends are always declared regularly ________ 8.
Stocks are generally riskier than bonds.
________ 9. Real Estate investments earn rents
________ 10. Hard assets are tangible assets.

Case Analysis
Elison is nearing his retirement. He was able to
save up to a significant amount of money and is planning
to invest it to earn something when he has already
retired. After considering a lot of factors, he came down
with two choices; buy stocks or construct a building to be
rented out to others as a dormitory. Which option would
work best for Eison and why?

369
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65. Editors: Dawn Hope S. Almuena, Mary Joy M. Velasco Reviewers: Evelyn C. Frusa PhD, Rolex H. Lotilla, Arvin M. Tejada Illustrator:
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