Page 1 of 6

In using the BOW in Mathematics, it is important to understand the figure

above marked by the following specifications:

A. Quarter
B. Most Essential Learning Competencies (MELC)
C. Learning Competencies
D. Number of Days Taught
E. Enabling Competencies. These were taken from the K to 12 Curriculum Guide
which teachers shall use in bridging the lessons especially in reaching and
targeting the Most Essential Learning Competencies (MELC).

F. Most Essential Learning Competencies (MELC). In each BOW, the

MELC is symbolized or marked by numbers. These identified MELCs may be of
the same variant of the K to 12 LCs or enabling competencies. But in some
cases, MELCs were produced by merging/fusing some LCs or enabling
competencies.

In using the materials, the teachers should

 look for the grade level being handled;
 identify the current quarter and week number which is equivalent to the MELC
number for the particular quarter;
 identify the learning competencies to be taught during the day or week; and
 observe the number of days the learning competencies should be taught.

In writing the lesson plan or lesson log, the teacher should specify the learning
competencies and note the number of days as specified and suggested by the
document.
 Page 2 of 6

GRADE 3 – MATHEMATICS

Most Essential Learning No. of Days

Quarter Learning Competencies
Competencies (MELC) Taught
Quarter 1
1. Visualizes numbers up to 10 000 with emphasis on
numbers 1001 - 10000.
•Visualizes numbers up to 10 000 with emphasis on
1 2
numbers 1001 - 5000.
•Visualizes numbers up to 10 000 with emphasis on
numbers 5001 - 10000.
2. Gives the place value and value of a digit in 4- to
1
5-digit numbers.
3. Reads and writes numbers up to 10 000 in symbols
1
and in words.
4. Rounds numbers to the nearest ten, hundred and
thousand.
2 •Rounds numbers to the nearest tens 2
•Rounds numbers to the nearest hundreds.
•Rounds numbers to the nearest thousands.
5. Compares numbers up to 10 000 using relation
1
symbols.
6. Orders 4- to 5-digit numbers in increasing or
1
decreasing order.
7. Identifies ordinal numbers from 1st to 100th with
3 emphasis on the 21st to 100th object in a given set 2
from a given point of reference.
8. Recognizes coins and bills up to php1 000. 1
9. Reads and writes money in symbols and in words
1
through php1 000 in pesos and centavos.
10. Compares values of the different denominations of
4 coins and bills through php1 000 using relation 2
symbols.
11. Adds 3- to 4-digit numbers up to three addends
with sums up to 10 000 without and with 2
regrouping.
12. Estimates the sum of 3- to 4-digit addends with
reasonable results.
•Estimates the sum of 3 digit addends with
5 2
reasonable results.
•Estimates the sum of 4 digit addends with
Number and reasonable results.
Number Sense 13. Adds mentally 2-digit and 1digit numbers without
or with regrouping using appropriate strategies.
2
14. Adds mentally 2- to 3-digit numbers with multiples
of hundreds using appropriate strategies.
15. Solves routine and nonroutine problems involving
addition of whole numbers with sums up to 10 000
including money using appropriate problem-
solving strategies and tools.
•Solves routine problems involving addition of
whole numbers with sums up to 10 000 including
6 4
money using appropriate problem solving
strategies and tools.
•Solves non- routine problems involving addition of
whole numbers with sums up to 10 000 including
money using appropriate problem solving
strategies and tools.
16. Subtracts 3-to 4-digit numbers from 3- to 4-digit
numbers without and with regrouping.
•Subtracts 3-to 4-digit numbers from 3- to 4-digit
7 2
numbers without regrouping.
•Subtracts 3-to 4-digit numbers from 3- to 4-digit
numbers with regrouping.
17. Estimates the difference of two numbers with three
2
to four digits with reasonable results.
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Most Essential Learning No. of Days

Quarter Learning Competencies
Competencies (MELC) Taught
18. Subtracts mentally 1- to 2 – digits numbers without
and with regrouping using appropriate strategies.
•Subtracts mentally 1- to 2 – digits numbers
8 4
without regrouping using appropriate strategies.
•Subtracts mentally 1- to 2 – digits numbers with
regrouping using appropriate strategies.
19. Subtracts mentally 2- to 3 – digits numbers with
multiples of hundreds without and with regrouping
using appropriate strategies.
•Subtracts mentally 2- to 3– digits numbers with
9 multiples of hundreds without regrouping using 4
appropriate strategies.
•Subtracts mentally 2- to 3– digits numbers with
multiples of hundreds with regrouping using
appropriate strategies.
20. Solves routine and nonroutine problems involving
subtraction without or with addition of whole
numbers including money using appropriate
problem-solving strategies and tools.
•Solves routine problems involving subtraction
without or with addition of whole numbers
10 4
including money using appropriate problem
solving strategies and tools.
•Solves non- routine problems involving subtraction
without or with addition of whole numbers
including money using appropriate problem
solving strategies and tools.
Quarter 2
1. Visualizes multiplication of numbers 1 to 10 by 6,7,8
and 9.
•Visualizes multiplication of numbers 1 to 10 by 6,
11 2
and 7.
•Visualizes multiplication of numbers 1 to 10 by 8,
and 9.
2. Visualizes and states basic multiplication facts for
2
numbers up to 10.
3. Applies the commutative property of
multiplication.
•States the Commutative Property of
12 4
Multiplication.
•Applies the Commutative Property of
Multiplication.
4. Multiplies 2-digit by 1-digit numbers using the
13 1
distributive property of multiplication.
Number and
5. Multiplies three 1-digit numbers using the
Number Sense 1
associative property of multiplication.
6. Multiplies 2- to 3-digit numbers by 1-digit numbers
1
without or with regrouping.
7. Multiplies 2-digit numbers by 2-digit numbers
1
without regrouping.
8. Multiplies 2-digit number by 2-digit numbers with
14 2
regrouping.
9. Multiplies 2- to 3-digit numbers by multiples of 10
1
and 100.
10. Multiplies 1- to 2-digit numbers by 1 000. 1
11. Estimates the product of 2- to 3-digit numbers and
1- to 2-digit numbers with reasonable results.
•Estimates the product of 2-digit numbers and 1-to
15 2
2- digit numbers with reasonable results.
•Estimates the product of 3-digit numbers and 1-to
2- digit numbers with reasonable results.
12. Multiplies mentally 2-digit by 1-digit numbers
2
without regrouping with products of up to 100.
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Most Essential Learning No. of Days

Quarter Learning Competencies
Competencies (MELC) Taught
13. Solves routine and non-routine problems involving
multiplication without or with addition and
subtraction of whole numbers including money
using appropriate problem-solving strategies and
tools.
•Solves routine problems involving multiplication
with or without addition and subtraction of whole
16 4
numbers including money using appropriate
problem solving strategies and tools.
•Solves non-routine problems involving
multiplication with or without addition and
subtraction of whole numbers including money
using appropriate problem solving strategies and
tools.
14. Visualizes and states the multiples of 1- to 2-digit
17 2
numbers.
15. Visualizes division of numbers up to 100 by 6, 7, 8,
2
and 9 (multiplication table of 6, 7, 8, and 9).
16. Visualizes and states basic division facts of numbers
18 1
up to 10.
17. Divides 2- to 3-digit numbers by 1- to 2- digit 2
numbers without and with remainder.
18. Divides 2-3-digit numbers by 10 and 100 without or
1
with remainder.
19. Estimates the quotient of 2- to 3- digit numbers by
1- to 2- digit numbers.
•Estimates the quotient of 2-digit numbers by 1- to
19 2
2- digit numbers.
•Estimates the quotient of 3- digit numbers by 1- to
2- digit numbers.
20. Divides mentally 2-digit numbers by 1-digit numbers
2
without remainder using appropriate strategies.
21. Solves routine and nonroutine problems involving
division of 2- to 4-digit numbers by 1- to 2-digit
numbers without or with any of the other
operations of whole numbers including money
using appropriate problem-solving strategies and
tools.
•Solves routine problems involving division of 2- to
4-digit numbers by 1- 2-digit numbers with any of
20
the other operations of whole numbers including 4
money using appropriate problem solving
strategies and tools.
•Solves non- routine problems involving division of
2- to 4-digit numbers by 1-digit numbers without
any of the other operations of whole numbers
including money using appropriate problem
solving strategies and tools.
Quarter 3
21 1. Identifies odd and even numbers. 2
2. Visualizes and represents fractions that are equal
2
to one and greater than one.
3. Reads and writes fractions that are equal to one
and greater than one in symbols and in words.
•Reads fractions that are equal to one and
22 4
greater than one in symbols and in words.
Number and
•Writes fractions that are equal to one and greater
Number Sense
than one in symbols and in words.
4. Represents fractions using regions, sets, and the
number line.
23 •Represents fractions using regions. 4
•Represents fractions using sets.
•Represents fractions using the number line.
24 5. Visualizes and generates equivalent fractions. 4
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Most Essential Learning No. of Days

Quarter Learning Competencies
Competencies (MELC) Taught
•Visualizes and generates equivalent fractions
using models.
•Visualizes and generates equivalent fractions
using multiples and factors.
6. Recognizes and draws a point, line, line segment
25 2
and ray.
7. Recognizes and draws parallel, intersecting and
2
perpendicular lines.
8. Visualizes, identifies and draws congruent line
segments.
•Visualizes, identifies and draws congruent line
26 2
segments.
Geometry
•Identifies and draws congruent line segments
using ruler.
9. Identifies and visualizes symmetry in the
2
environment and in design.
10. Identifies and draws the line of symmetry in a given
27 2
symmetrical figure.
11. Completes a symmetric figure with respect to a
2
given line of symmetry.
12. Determines the missing term/s in a given
combination of continuous and repeating pattern.
•Determines if the given pattern is continuous or
repeating pattern.
28 4
•Determines the missing term/s in a given
combination of continuous pattern.
•Determines the missing term/s in a given
combination of repeating pattern.
13. Finds the missing value in a number sentence
involving multiplication or division of whole
numbers.
Patterns and
E.g. N x 7 = 56
Algebra
56 ÷ n = 8
• Finds the missing value in a number sentence
involving multiplication of whole numbers.
29 - 30 •Finds the missing value in a number sentence 8
involving division of whole numbers.
17. •Writes a number sentence involving multiplication
of whole numbers.
•Writes a number sentence involving division of
whole numbers.
17. •Creates simple problem involving multiplication
and division of whole numbers.
Quarter 4
1. Visualizes, and represents, and converts time
measure from seconds to minutes, minutes to
hours, and hours to a day and vice versa.
•Visualizes, represents time measure from seconds
to minutes; minutes to hours and hours to a day
31 2
and vice versa.
•Converts time measure from seconds to minutes;
minutes to hours, and vice versa.
•Converts time measure from hours to a day and
vice versa.
Measurement
2. Visualizes, and represents, and converts time
2
measure.
3. Visualizes, and represents, and solves problems
involving conversion of time measure.
•Visualizes and represents problems involving
32 4
conversion of time measure.
•Solves problems involving conversion of time
measure.
4. Visualizes, and represents, and converts common
33 2
units of measure from larger to smaller unit and
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Most Essential Learning No. of Days

Quarter Learning Competencies
Competencies (MELC) Taught
vice versa: meter and centimeter, kilogram and
gram, liter and milliliter.
•Visualizes, and represents common units of
measure from larger to smaller unit and vice versa;
meter and centimeter, kilogram to gram, and liter
to milliliter.
•Convert common units of measure from larger to
smaller unit and vice versa; meter and centimeter,
kilogram to gram, and liter to milliliter.
5. Visualizes, and represents, and solves routine and
nonroutine problems involving conversions of 2
common units of measure.
6. Visualizes, and represents, and solves routine and
nonroutine problems involving capacity measure
•Visualizes and represents routine problems
involving capacity measure.
•Visualizes and represents non-routine problems
34 4
involving capacity measure.
•Solve routine problems involving capacity
measure
•Solve non- routine problems involving capacity
measure..
7. Visualizes, and represents, and measures area
using appropriate unit.
35 •Visualizes and represents area using appropriate 4
unit.
•Measures area using appropriate unit.
8. Derives the formula for the area of a rectangle
1
and a square.
9. Solves routine and nonroutine problems involving
areas of squares and rectangles.
•Solves routine problems involving area of
36 3
squares and rectangles.
•Solves non-routine problems involving areas and
perimeter of squares and rectangles.
10. Collects data on one variable using existing
37 2
records.
11. Sorts, classifies, and organizes data in tabular form
and presents this into a vertical or horizontal bar 2
graph.
12. Infers and interprets data presented in different
kinds of bar graphs (vertical/ horizontal).
•Infers data presented in different kinds of bar
38 4
graphs (vertical/horizontal).
•Interpret data presented in different kinds of bar
graphs (vertical/horizontal).
Statistics
13. Solves routine and nonroutine problems using data
And Probability
presented in a single-bar graph.
•Solves routine problems using data presented in a
39 4
single-bar graph.
•Solves non-routine problems using data
presented in a single-bar graph.
14. Tells whether an event is sure, likely, equally likely,
40 2
unlikely, and impossible to happen.
15. Describes events in real-life situations using the
phrases “sure to happen,“ likely to happen”,
2
“equally likely to happen”, “unlikely to happen”,
and “impossible to happen”.