K to 12 BASIC EDUCATION CURRICULUM

SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Grade: 12 Semester: 2nd
Core Subject Title: Business Enterprise Simulation No. of Hours/ Semester: 80 hours
Prerequisite: Business Math, Organization & Management; FABM1&2; Principles of Marketing; Business Finance
Co-requisite: Applied Economics; Ethics and Social Responsibility

Subject Description: This course integrates all the key concepts and processes of Accounting, Business and Management (ABM) as applied in real-life activities following
the business cycle: business opportunity search, product/service development, business formation and organization, business implementation and control, business wind-up,
and relevant management reporting in the context of ethical standard and social responsibility. Technologies are used in a business enterprise as appropriate.

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

Key Concepts from the ABM The learners demonstrate an The learners shall be able to The learners…
Strand Subjects understanding of… 1.1 scan the market and
undertake research on and identify potential business ABM_BES12-Ia-c-1
the key concepts of Accounting, analysis of business opportunities to capitalize
Business and Management opportunities present in their on
through identification in community 1.2 use appropriate analysis
potential business opportunities. framework and
methodology in choosing
ABM_BES12-Ia-c-2
a product which is feasible
in terms of the market,
operations and financials;
1.3 choose the appropriate
methodology (research,
sampling and data
processing) in ABM_BES12-Ia-c-3
determining the demand
and market acceptability
of proposed product
1.4 draw conclusions and
formulate ABM_BES12-Ia-c-4
recommendations
Key Concepts from the ABM the key concepts Accounting, apply knowledge from his/her 2.1 prepare a strategic plan
Strand Subjects Business and Management previous business courses outlining the competitive
through the preparation of a through the preparation of a environment and focusing
ABM_BES12-Id-j-c-5
2 weeks of lectures (to review business plan, which outlines business plan that will guide the on the appropriate
marketing, operations, and the different management eventual implementation of the competition strategy
aspects of the business, venture
K to 12 Senior High School ABM Specialized Subject – Business Enterprise Simulation December 2013 Page 1 of 4
 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

financials) particularly those essential to 2.2 prepare a marketing plan

execution that will describe the
5 weeks of preparation and product offering, the value
research for inputs to the it brings to the consumer,
business plan and the subsequent ABM_BES12-Id-j-c6
tactical plan on how to
reach consumers (4Ps),
and conclude with a sales
forecast
2.3 design an operating plan to
ensure that the inputs and
processes required to
deliver the product or ABM_BES12-Id-j-c7
service are identified, and
estimate the costs needed
for production
2.4 craft a financial plan, the
inputs of which are from
the results of the
marketing plan (sales) and
operations plan (operating ABM_BES12-Id-j-c8
costs), and which will
define the financial goals
that will be his/her target
upon eventual execution
2.5 craft a full business plan for
review of mentors before ABM_BES12-Id-j-9
actual execution
Key Concepts from the ABM The learners experience actual execute the business plan and 3.1 simulate/operate a small
Strand Subjects management execution and monitor the same using business business enterprise
decision making by executing control tools and regular *(Model A) or in the
their business plans management and performance community with an ABM_BES12-IIa-h-10
reports industry partnership
*(Model B) of a Team of
students

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 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

3.2 wind up a business

enterprise and draw up a
culminating report
ABM_BES12-IId-j-11
including significant
values learned in the
entire business cycle

*Model A: School-based mentored by the ABM teachers

*Model B: Community-based mentored by business-industry partners

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 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

Code Book Legend

Sample: ABM_BES12-Ia-c-1

LEGEND SAMPLE

Learning Area and Strand/ Subject or

Accountancy, Business and Management
Specialization
First Entry

Grade Level Grade 12

ABM_BES12

Domain/Content/
Uppercase Letter/s Business Enterprise Simulation
Component/ Topic

Roman Numeral
Quarter First Quarter I
*Zero if no specific quarter
Lowercase Letter/s
*Put a hyphen (-) in between letters to Week Weeks one to three a-c
indicate more than a specific week
-

scan the market and identify potential

Arabic Number Competency 1
business opportunities to capitalize on

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