Senior High School

Fundamentals of
Accountancy, Business
and Mangement 1
Module 1: The Definition, Nature, Function
and History of Accounting
Fundamentals of Accountancy, Business and Management I
Self-Instructional Learning Material (SILM)
Module 1: The Definition, Nature, Function and History of Accounting
First Edition, 2020

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Development Team

Writer: Ryan Jay B. Gumban

Content Editors: George P. Fulgencio, Thirwane N. Calva, Pepito D. Gardose
Language Editors: Pepito D. Gardose, Catherine C. Valenzuela
Illustrator: Ryan Jay B. Gumban
Layout Artist: Allan T. Basubas, Jaypee K. Balera, Kryss Mayven L. Fabrero,
Sammie Per S. Montero, Ryan Jay B. Gumban
Cover Art Designer: Joseph Bacsarpa
Reviewers: Yusof A. Aliudin, Mary Joy D. Bautista, Mary Anne A. Barrientos,
Marivic D. Devibar, Ruth J. Gumangi, Monica D. Bermejo,
Maria Jane N. Agrave
Management Team
Isagani S. Dela Cruz, CESO V – Schools Division Superintendent
Natividad G. Ocon, CESO VI - Assistant Schools Division Superintendent
Elpidio B. Daquipil – Chief, Curriculum Implementation Division
Juvy B. Nitura – EPSVR-1, Learning Resource Management System
Marcelo A. Bocatera, CESE – ADM and SHS Coordinator
Analyn J. Madera – PDO-II, Learning Resource Management System
George P. Fulgencio - Subject Team Leader

Printed in the Philippines by Department of Education –Schools Division of Cotabato

Office Address: DepEd-Cotabato Division, Capitol Compound, Amas, Kidapawan City

Telefax: (064) 577-7017
E-mail Address: lrcotabato@gmail.com
 11
Fundamentals of
Accountancy, Business
and Mangement 1
Module 1: The Definition, Nature, Function
and History of Accounting

`
Introductory Message
For the facilitator:

Welcome to the Fundamentals of Accountancy, Business and Management 1- Grade

11 Self-Instructional Learning Material on The Definition, Nature, Function and
History of Accounting.

This module was collaboratively designed, developed and reviewed by educators both
from public and private institutions to assist you, the teacher or facilitator in helping
the learners meet the standards set by the K to 12 Curriculum while overcoming
their personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners into guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st century skills while taking into consideration their
needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

Hello, dear teacher of learning! You are lucky to have this learning
material intended to easily deliver the lessons for our learners and
enhance their knowledge on the Nature, Definition, Function and History
of Accounting.Please help them achieve our learning objective.

Please advise our learners to read, understand, analyze, and

answer all the activities and questions seriously as this material is
designed and made for them. This is also to inform our learners to take
some precautionary measures and some activities need extra care.

This is just a reminder dear teacher of learning, do not go beyond

our objectives and main goal for our learners. Be an agent of learning.
Have fun!

As a facilitator, you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to manage
their own learning. Furthermore, you are expected to encourage and assist the
learners as they do the tasks included in the module.

ii
For the learner:

Welcome to the Fundamentals of Accountancy, Business and Management 1-Grade

11 Self-Instructional Learning Material (SILM) Module on The Definition, Nature,
Function and History of Accounting.
The hand is one of the most symbolized part of the human body. It is often used to
depict skill, action, and purpose. Through our hands we may learn, create, and
accomplish. Hence, the hand in this learning resource signifies that you as a learner
is capable and empowered to successfully achieve the relevant competencies and
skills at your own pace and time. Your academic success lies in your own hands!

This module was designed to provide you with fun and meaningful opportunities for
guided and independent learning at your own pace and time. You will be enabled to
process the contents of the learning resource while being an active learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in the
module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways such as a
story, a song, a poem, a problem opener, an
activity or a situation.

What is It This section provides a brief discussion of the

lesson. This aims to help you discover and
understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled into process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or skill
into real life situations or concerns.

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 Assessment This is a task which aims to evaluate your
level of mastery in achieving the learning
competency.

Additional Activities In this portion, another activity will be given

to you to enrich your knowledge or skill of the
lesson learned. This also tends retention of
learned concepts.

Answer Key This contains answers to all activities in the

module.

At the end of this module you will also find:

References This is a list of all sources used in developing

this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of the
module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning and
gain deep understanding of the relevant competencies. You can do it!

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 What I Need to Know

Hello students? How are you? How broad are your ideas when we talk about
assets? liabilities? equity? or are you knowledgeable of what is financial aspects? In
order to know, learn and understand some important aspects about accounting, this
module designed for you and it will help you to learn about accounting, embrace
its nature, and narrate the history/origin of accounting.

Most Essential Learning Competency (MELC):

1. Define accounting; (ABM_FABM11-IIIa-1)

2. Describe the nature of accounting; and (ABM_FABM11-IIIa-2)
3. Narrate the history/origin of accounting (ABM_FABM11-IIIa-4)

At the end of this module, you should be able to:

1. define accounting;
2. describe the nature of accounting;
3. narrate the history/origin of accounting; and
4. appreciate the importance of accounting in real life situation.

What I Know

A. MULTIPLE CHOICE
Directions: Choose the best answer from the given choices. Write your answer in a
separate sheet of paper.

1. Which financial statement that reports the revenues and expenses for a
period of time such as a year or a month?
a. Balance Sheet
b. Income Statement
c. Statement of Cash Flows
d. Statement of Flows and Assets

2. Which financial statement that reports the assets, liabilities, and

stockholders’ (owner’s) equity at a specific date?
a. Balance Sheet
b. Income Statement
c. Statement of Cash Flows
d. Statement of Flows and Assets

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3. In the accrual basis of accounting, revenues are reported in the
accounting period when _________________________.
a. cash is received
b. expenses is noted
c. no cash end received
d. service or Goods have been delivered

4. It is the process of identifying, recording, and communicating economic

events of an organization to interested users.
a. Accounting
b. Booking
c. Financing
d. Recording

5. In the accounting cycle, after the process of identification is ____________.

a. communication
b. identification
c. recording
d. reporting

6. He is the Father of Accounting.

a. Amatino Manucci
b. Luca Pacioli
c. Jacques Savary
d. Nicolas Petri

7. The oldest evidence of keeping record practices was through ______________.

a. cave painting
b. clay tablet
c. human bones
d. stones clay

8. It is considered as the most important event in accounting history during

14th century.
a. Creation of Books of Accounts
b. Emergence of Accounting Services
c. Dissemination Double-entry Bookkeeping
d. The Concept of Business Entity Development

9. The first national U.S. accounting society was set up in _____________.

a. 1886
b. 1887
c. 1986
d. 1987

10. Mass production and the great importance of fixed assets were given
attention during this period.
a. Industrial Revolution
b. Information Revolution
b. Involvement Revolution
d. World War II Revolution

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 11. This involves keeping a chronological diary of events that are measured
in pesos.
a. Accounting
b. Communicating
c. Identifying
d. Recording

12. “Sales of bread and other bakery products” is an example of _________.

a. Accounting
b. Communicating
c. Identifying
d. Recording

13. It records the economic events being identified.

a. Accounting
b. Communicating
c. Identifying
d. Recording

14. It communicates the financial statements being prepared.

a. Accounting
b. Communicating
c. Identifying
d. Recording

15. Which of the following is a true statement?

a. Accounting is a service activity.
b. Accounting deals with financial and non-financial information.
c. Accounting does not collect and process information but
communicates to financial users.
d. Accounting does not follow a certain standard. The principles and
methods used always depend on the business entity.

What’s In

Directions: Explain in your own understanding about the following in a sheet of

paper.

1. What is Accounting?
2. What is Business?
3. What is Management?
4. Differentiate accounting, business, and management?

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 Rubrics for Scoring

Points
Criteria Advanced Proficient Approaching Developing Beginning
Proficient
(10) (8) (6) (4) (2)
Understanding Understand Understand Applied two Applied one Needs
and application and applied and applied concepts concept improvement
of concept all concepts several
concepts
Effort and Completed Completed Completed Incomplete Needs
Perseverance work and work with work but work with improvement
show much good effort with minimal minimal
effort effort effort
Time Submitted Submitted Submitted Submitted Needs
Management works on works on late but late and improvement
time time but complete incomplete
incomplete

What’s New

Rj is a son of businessman and he was assigned for accounting in their Sari-

sari store below are the process in the cycle of accounting. Arrange them in
chronological order.

Let us read the poem below and try to understand its meaning.

WE’LL BALANCE EACH OTHER

By Ryan Jay B. Gumban

One summer evening,

happy thoughts is all I’m counting.
You’ll be my air,
‘cause I love to breathe when we are together.
You’ll be my credit,
I’ll be your debit.
And we’ll balance each other,
on the evening of summer.

Guide Questions:

A. What do you think the poem all about?

B. What is the author trying to convey in the sixth, seventh, and eighth
lines?

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Activity 1. Match Me!

Directions: Match the business terms in column A to its description in column Write
the correct letter of your choice on a sheet of paper.

Column A Column B

1. Identification a. This involves keeping a chronological diary of

2. Recording events that are measured in pesos.
3. Communication b. Occurs when profit is counted.
c. This involves selecting economic events that are
relevant to a particular business transaction.
d. Occurs through the preparation and
distribution of financial and other accounting
reports.

What is It

Accounting is the process of IDENTIFYING, RECORDING, and

COMMUNICATING economic events of an organization to interested users.

Identifying – this involves selecting economic events that are relevant to a particular
business transaction.

The economic events of an organization are referred to as transactions.

Examples of economic events or transactions

- In a bakery business:

•sales of bread and other bakery products

•purchases of flour that will be used for baking
•purchases of trucks needed to deliver the products
Recording – this involves keeping a chronological diary of events that are
measured in pesos. The diary referred to in the definition is the journals
and ledgers which will be discussed in future chapters.

Communicating – occurs through the preparation and distribution of financial and

other accounting reports.

Nature of Accounting

According to Accounting Theory

Accounting is a systematic recording of financial transactions and the

presentation of the related information to appropriate persons. Based on this
definition we can derive the following basic features of accounting:

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 •Accounting is a service activity. Accounting provides assistance to decision
makers by providing them financial reports that will guide them incoming up with
sound decisions.

•Accounting is a process: A process refers to the method of performing any

specific job step by step according to the objectives or targets.

Accounting is identified as a process, as it performs the specific task of

collecting, processing and communicating financial information. In doing so, it
follows some definite steps like the collection, recording, classification,
summarization, finalization, and reporting of financial data.

•Accounting is both an art and a discipline. Accounting is the art of recording,

classifying, summarizing and finalizing financial data. The word ‘art’ refers to the
way something is performed.

It is behavioral knowledge involving a certain creativity and skill to help us

attain some specific objectives. Accounting is a systematic method consisting of
definite techniques and its proper application requires skill and expertise. So by
nature, accounting is an art. And because it follows certain standards and
professional ethics, it is also a discipline.

•Accounting deals with financial information and transactions: Accounting

records financial transactions and data, classifies these and finalizes their results
given for a specified period of time, as needed by their users.

At every stage, from start to finish, accounting deals with financial information
and financial information only. It does not deal with non-monetary or non-financial
aspects of such information.

•Accounting is an information system: Accounting is recognized and

characterized as a storehouse of information. As a service function, it collects
processes and communicates financial information of any entity.

This discipline of knowledge has evolved to meet the need for financial
information as required by various interested groups.

History of Accounting

Accounting is as old as civilization itself. It has evolved in response to various

social and economic needs of men. Accounting started as a simple recording of
repetitive exchanges. The history of accounting is often seen as indistinguishable
from the history of finance and business.
Following is the evolution of accounting:

The Cradle of Civilization

Around 3600 B.C., record-keeping was already common from Mesopotamia,

China and India to Central and South America. The oldest evidence of this practice

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was the “clay tablet” of Mesopotamia which dealt with commercial transactions at
the time such as listing of accounts receivable and accounts payable.

14th Century - Double-Entry Bookkeeping

The most important event in accounting history is generally considered to be

the dissemination of double entry bookkeeping by Luca Pacioli (‘The Father of
Accounting’) in 14th century Italy. Pacioli was much revered in his day, and was a
friend and contemporary of Leonardo daVinci. The Italians of the 14th to 16th
centuries are widely acknowledged as the fathers of modern accounting and were the
first to commonly use Arabic numerals, rather than Roman, for tracking business
accounts. Luca Pacioli wrote Summa de Arithmetica, the first book published that
contained a detailed chapter on double-entry bookkeeping.

French Revolution (1700s)

The thorough study of accounting and development of accounting theory

began during this period. Social upheavals affecting government, finances, laws,
customs and business had greatly influenced the development of accounting.

The Industrial Revolution (1760-1830)

Mass production and the great importance of fixed assets were given attention
during this period.

19th Century – The Beginnings of Modern Accounting in Europe and America

The modern, formal accounting profession emerged in Scotland in 1854 when

Queen Victoria granted a Royal Charter to the Institute of Accountants in Glasgow,
creating the profession of the Chartered Accountant (CA).

In the late 1800s, chartered accountants from Scotland and Britain came to
the U.S. to audit British investments. Some of these accountants stayed in the U.S.,
setting up accounting practices and becoming the origins of several U.S. accounting
firms. The first national U.S. accounting society was set up in 1887. The American
Association of Public Accountants was the forerunner to the current American
Institute of Certified Public Accountants (AICPA).

In this period rapid changes in accounting practice and reports were made.
Accounting standards to be observed by accounting professionals were promulgated.
Notable practices such as mergers, acquisitions and growth of multinational
corporations were developed.

A merger is when one company takes over all the operations of another
business entity resulting in the dissolution of another business.

Businesses expanded by acquiring other companies. These types of

transactions have challenged accounting professionals to develop new standards
that will address accounting issues related to these business combinations.

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 The Present - The Development of Modern Accounting Standards and
Commerce

The accounting profession in the 20th century developed around state

requirements for financial statement audits. Beyond the industry's self-regulation,
the government also sets accounting standards, through laws and agencies such as
the Securities and Exchange Commission (SEC). As economies worldwide continued
to globalize, accounting regulatory bodies required accounting practitioners to
observe International Accounting Standards. This is to assure transparency and
reliability, and to obtain greater confidence on accounting information used by global
investors.

Nowadays, investors seek investment opportunities all over the world. To

remain competitive, businesses everywhere feel the need to operate globally. The
trend now for accounting professionals is to observe one single set of global
accounting standards in order to have greater transparency and comparability of
financial data across borders.

What’s More

Activity 2. LET’S PLAY FACT OR BLUFF!

Directions: Write FACT if you think the situation is true about accounting.
Otherwise, write BLUFF if it is not. Write your answer on a separate
sheet of paper.

1. Profit is the amount that a business’s expenses exceed revenues.

2. Accounting is the process of recording and classifying business financial
transactions.
3. Accounting is an information system: Accounting is recognized and
characterized as a storehouse of information. As a service function, it
collects processes and communicates financial information of any entity.
4. The only users of financial information are the owners of a business.
5. A transaction is any event or condition, such as buying or selling that
must be recorded in the financial records of a business.
6. Every business needs a complex and detailed chart of accounts.
7. Communicating occurs through the preparation and distribution of
financial and other accounting reports.
8. Identifying this involves selecting economic events that are irrelevant to a
particular business transaction.
9. In accounting cycle after selecting economic events you need to record,
classify, and summarize your data.
10. Only the accountant is applying the concept/principle of accounting in
real life situation.

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 What I Have Learned

Activity 3. PERFECT PIECE!

Directions: Read the paragraph carefully and identify the correct words that fit in
the given sentences in the box. Write your answer on a separate sheet
of paper.

clay tablet accounting art

recording communicating transactions

Note: Some answers may be repeated.

(1)_______________________ is the process of identifying, (2) _________________, and

(3)_____________________ economic events of an organization to interested users.
Identifying involves selecting economic events that are relevant to a particular
business transaction. (4)__________________ involves keeping a chronological diary of
events that are measured in pesos. The diary referred to in the definition are the
journals and ledgers which will be discussed in future chapters.
(5)__________________ occurs through the preparation and distribution of financial
and other accounting reports.

The following are some of the nature of accounting.

Accounting is both an (6) __________ and a discipline. (7) _______________ is an

information system. It recognized and characterized as a storehouse of information.
As a service function, it collects processes and communicates financial information
of any entity.
Accounting deals with financial information and (8) _______________. This
discipline of knowledge has evolved to meet the need for financial information as
required by various interested groups.
The Cradle of Civilization around 3600 B.C., record-keeping was already
common from Mesopotamia, China and India to Central and South America. The
oldest evidence of this practice was the (9) ________________ of Mesopotamia which
dealt with commercial transactions at the time such as listing of accounts receivable
and accounts payable.

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 What I Can Do

Directions: The following are practical questions about accounting. Analyze the
following situations and answer to best of your idea. Discuss your
answer in each item. Write your answer on a separate sheet of paper.

1. Is accounting important to you? Why?

2. Mr. Kilua is a retired government employee who is good at cooking. One

day he decides to put up a snack house in your barangay. He renovates a
portion of his house to serve as the area for the production of snacks. He
purchases cooking equipment and raw materials to produce six different
types of snacks. Mr. Kilua also hires Gon to help him with the cooking and,
at the same time, to be in-charge of sales. Mr. Kilua pays Gon on a weekly
basis. Every day, Mr. Kilua’s wife deposits the daily cash sales in their bank
account at AB SavingsBank. With the help of accounting, what possible
decisions or questions of Mr. Kilua can accounting provide an answer to?

Rubrics for Scoring

Points
Criteria Advanced Proficient Approaching Developing Beginning
Proficient
(10) (8) (6) (4) (2)
Understanding Applied all Applied Applied two Applied 1 Needs
and concepts several concepts concept improvement
application of concepts
concept
Effort and Completed Completed Completed Incomplete Needs
Perseverance work and work with work but with work with improvement
show much good effort minimal minimal
effort effort effort
Time Submitted Submitted Submitted Submitted Needs
Management works on works on late but late and improvement
time time but complete incomplete
incomplete

10
 Assessment

A. Multiple Choice

Directions: Read the question carefully and choose the letter of the correct answer
from the given options. Write your answer in a separate sheet of paper.

1. Which statement about nature of accounting is NOT true?

a. Accounting is a process.
b. Accounting is a service activity.
c. Accounting is not an art but a discipline.
d. Accounting deals with financial information and transactions.

2. Which statement about accounting is true?

a. The primary function of accounting is to determine how much profit is
earned.
b. Accounting records non-monetary transactions and data for internal
and external financial users.
c. Accounting follows a systematic method and should always conform to
the standards and principles.
d. Accounting is a service activity that provides qualitative financial
information about economic entities intended to be useful in making
socio-economic decisions.

3. It is the process of identifying, recording, and communicating economic events of

an organization to interested users.
a. accounting
b. bookkeeping
c. balancing
b. financing

4. Accounting as a service function does not collect processes and communicates

financial information of any entity.
a. True
b. False
c. either true or false
d. Undecided

5. During ____________, social upheavals affecting government, finances, laws,

customs and business had greatly influenced the development of accounting.
a. French Revolution
b. The Beginnings of Modern Accounting in Europe and America
c. The Cradle of Civilization
d. The Development of Modern Accounting Standards and Commerce

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6. During 1854, Queen Victoria granted a Royal Charter to the Institute of
Accountants in Glasgow, creating the profession of the _________________
a. Chartered Accountant
b. Certified Public Accountant
c. Public Accountant
d. Certified Accountant

7. It is a revolution after French revolution where mass production and the great
importance of fixed assets were given attention during this period.
a. 19th Century
b. 20th Century
c. The Cradle Civilization
d. The Industrial Revolution

8. During French revolution its where thorough study of accounting and

development of accounting theory began.
a. 19th Century
b. French
c. Cradle
d. Industrial

9. He created the double-entry bookkeeping.

a. Queen Victoria
b. Leonardo da Vinci
c. Luca Pacioli
d. Italians

10. “Purchases of inventory supplies” is an economic transaction under the process

of ______________.
a. identifying
b. recording
c. classifying
d. interpreting

11. The process of classifying bills, promissory notes, and recording them is under
______________.
a. identifying
b. recording
c. classifying
d. interpreting

12. “Sales of bread and other bakery products” is an example of economic event or
transaction is under the process of _________________.
a. analyzing
b. communicating
c. identifying
d. recording

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13. “Purchase of land for business expansion” is an example of ___________.
a. analyzing
b. communicating
c. identifying
d. recording

14. The preparation of financial statements for annual executive board meeting is
an example of ____________________.
a. analyzing
b. communicating
c. identifying
d. recording
15. Which of the following is the main rule of double entry bookkeeping of Luca
Pacioli?
a. Debit should always equal to credit
b. A transaction should always involve economic event.
c. One transaction should always involve one debit and one credit.
d. Economic events should always be recorded in the books of accounts.

Additional Activities

Directions: Visit the Municipal Accounting Office in your locality. Observe the daily
routine of the accountant and give examples of decisions or questions
that can be supported by accounting information.

Rubrics for Scoring

Points
Criteria Advanced Proficient Approaching Developing Beginning
Proficient
(10) (8) (6) (4) (2)
Understanding Applied all Applied Applied two Applied 1 Needs
and concepts several concepts concept improvement
application of concepts
concept
Effort and Completed Completed Completed Incomplete Needs
Perseverance work and work with work but work with improvement
show good effort with minimal minimal
much effort effort
effort
Time Submitted Submitted Submitted Submitted Needs
Management works on works on late but late and improvement
time time but complete incomplete
incomplete

13
 14
What can I do What I Know
1. Yes, it will help us to be successful in
our businesses…. 1. B 6. B 11. D
2. Possible Answers: 2. A 7. B 12. C
•Is my business earning? (profitability) 3. D 8. C 13. D
•How much daily or monthly sales do I 4. A 9. B 14. B
need in order to recover my fixed 5. C 10. A 15. A
cost? (break-even)
•Do I need to hire additional workers to What’s New (Answers may vary)
help me with my production? A. It is about accounting.
•Can I afford to set up a new store in B. It is about balancing….
another place? Where do I get
the funds? 1. C
•Can I afford to pay a bank loan? 2. A
Assessment 3. D
Multiple Choice
1. C
2. C
What’s More
3. A
1. Bluff
4. B 2. Bluff
3. Fact
5. A 4. Bluff
5. Fact
6. A 6. Bluff
7. Fact
7. D 8. Bluff
9. Fact
8. B 10. Bluff
9. C
What I Have Learned
10. A
11. B 1. Accounting
2. Recording
12. C 3. Communicating
4. Recording
13. C 5. Communicating
6. Art
14. B 7. Accounting
8. Transactions
15. A 9. Clay Tablet
Answer Key
References

Lopez, R. Jr. 2016. Fundamentals of Accountancy 1st Edition. Davao City: MS Lopez
Printing & Publishing.

https://lrmds.deped.gov.ph Accessed June 4, 2020

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 DISCLAIMER
This Self-Instructional Instructional Material (SILM) was developed by the Schools
Division of Cotabato. It aims to provide learners with materials that could be used in
the new normal and is based on the modality preferred by most parents and learners.
It is hoped that through this, the education of the children in the Province of Cotabato
shall continue. This shall likewise be used by the learners of all public schools in the
schools division beginning SY 2020-2021. Furthermore, the process of LR
development was observed in the production of this module. This is version 1.0. We
highly encourage feedback, comments, and recommendation.

For inquiries or feedback, please write or call:

Department of Education – Schools Division of Cotabato

Learning Resource Management System (LRMS)

DepEd-Cotabato Division, Capitol Compound, Amas, Kidapawan City

Telefax No.: (064) 577-7017

Email Address: lrcotabato@gmail.com