Abm 1 Learning Module Quarter 1
Abm 1 Learning Module Quarter 1
Abm 1 Learning Module Quarter 1
FUNDAMENTALS OF ACCOUNTANCY
AND BUSINESS MANAGEMENT 1
The Notre Dame of Masiag, Inc.
Grade 12, Quarter 1
Name ___________________________________________________
Section ___________________________________________________
WEBSITE
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Royal Smilde BV, Wallbridge Company Ltd., Bells Professional Pastry”.
KDMArketResearch. Accessed date July 30, 2020.
https://teletype.in/@kdmarketresearch/rkNaR5xlL.
Definition of Terms
Accounting. It is a systematic process of
identifying, recording, measuring, classifying,
verifying, summarizing, interpreting and
communicating financial information.
Accounting is a service activity.
Accounting provides assistance to decision
makers by providing them financial
reports that will guide them in coming 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.
Lessons and Coverage(Module Learning Competencies)
Lesson Topic/Title You’ll learn to… Estimated
No. Time
Lesson 1 Introduction Define accounting 2 days
to Describe the nature of accounting
Accounting Narrate the history/origin of accounting
Lesson 2 Brances of Differentiate the branches of accounting 1 day
Accounting Explain the kind/types of service rendered in
each of these branches
Lesson 3 Users of Define external users and give examples 2 days
accounting Define internal users and give examples
information Identify the types of decisions made by each
group of users
Describe the type of information needed by
each group
Expected Skills
To do well in this module, you need to remember and do the following:
1. Read texts carefully;
2. Answer questions with all honesty;
3. Review your answers;
4. Follow instructions given;
5. Do the tasks given and do not delay in submitting requirements;
6. Feel free to communicate with your teacher;
7. Remember to review every time you are done answering the activities; and
8. Have fun as you learn.
Module Map
Here is a simple map of the lessons you will cover in this module:
INTRODUCTION TO ACCOUNTING
BRANCHES OF ACCOUNTING
Lesson 1
INTRODUCTION TO ACCOUNTING
INTRODUCTION
This module in Fundamentals of Accountancy, Business and Management 1 for the 21 st century learners is
designed to make learning more engaging and meaningful to ABM Senior High School learners in the flexible and
blended learning environments. Further, the module provides specific examples on how accounting is applied in
making business decisions . One of the example is service businesses wherein they provide intangible goods or
services to customers. Services usually generates profit by charging labor and other services rendered to customers.
Learning is fun! So enjoy your journey as you unfold the most interesting and worthwhile activities in
accounting.
INTRODUCTION
This section demonstrates an understanding about the the concept, definition, nature and the history or
origin of accounting.
“Is accounting important to you?” Accounting delivers financial information to different users through financial
statements. It gives business owners the chance to analyze the overall efficiency and effectiveness of their business
operations.
MOTIVATION
Before the lesson proper, we will first review and get oriented to the words and terminologies commonly
used in this lesson. How do we do this? Let us perform activity 2.
Activity 2– Expain Me!
Direction: Explain the three highlighted words in the infographic. Write your answer in your Activity/Assessment
Notebook. Label your work as Q1- Activity 2-Explain Me!
INSTRUCTION/DELIVERY
Definition of Accounting
It is a systematic process of identifying, recording, measuring, classifying, verifying, summarizing, interpreting
and communicating financial information. It reveals profit or loss for a given period, and the value and nature of a firm's
assets, liabilities and owners' equity.
In a practical sense, the main objective of financial accounting is to accurately prepare an organization's
financial accounts for a specific period, otherwise known as financial statements.
Example, if the company's transactions are being tracked then Ms. Ken (investor), will know if the money she invested
is still there.
P100,000 (initial investment)
P70,000 (used to buy printers and pay the bills)
P30,000 (balance cash left)
P50,000 (collection from costumers (1month)
P30,000+ P50,000= 80,000 overall balance cash
Accounting is commonly called the “Language of Business” wherein it delivers financial information to different
users through financial statements.
Example:
Ms. Sweet started a business. She invested P100,000 (personal money).
After one month Ms. Sweet wanted to know how much the business made, and if the money she invested is still there.
The American Institute of Certified Public Accountants (AICPA) defines accounting as:
“An art of recording, classifying and summarizing in a significant manner and in terms of money transaction and events
which are in part at least of financial character, and interpreting the result thereof.”
This definition will provide a better understanding of accounting in terms of the following:
Accounting is considered an art and a science;
Accounting involves interconnected phases;
Accounting is concerned with transactions and events having financial character;
In accounting, business transactions are expressed in terms of money; and
Accounting interprets the result of financial statement.
Accounting provides answers to the following questions:
How much income does the company make?
How much does the company owe to the creditors?
Is this a good investment?
Accounting information gives business owners the chance to analyze the overall efficiency and effectiveness of
their business operations.
Nature of Accounting
According to Accounting Theory:
http://accountingtheory.weebly.com/nature-and-scope-of-accounting.html):
"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:
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.
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:
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.
PRACTICE
1. Define Accounting.
VALUES INTEGRATION
Activity 5
Direction: Answer the question below. Label your work as Q1-Lesson 1- Activity 5- Values Integration.
1. As Notre Damean, how important is accounting to you? Does it affect your daily ctivities? How?
EVALUATION
MOTIVATION
In this lesson we are going to discuss the different branches of accounting.
Activity 1.
Direction:. Write your answer in your Activity/Assessment Notebook. Entitle your work Q2-Lesson1.
2-Activity 1.
INSTRUCTION/DELIVERY
Fall of Enron
•In 2001, a large American energy company misrepresented its earnings and modified its balance sheet to show favorable performance and
it led to its bankruptcy and downfall.
•Forensic accounting played a role in understanding the causes of Enron’s demise.
•This branch of accounting combines accounting, auditing, and investigative skills in conducting investigations.
8 Branches of Accounting
1.Financial Accounting
2.Management Accounting
3.Government Accounting
4.Auditing
5.Accounting Research
6.Accounting Education
7.Tax Accounting
8.Cost Accounting
I. FINANCIAL ACCOUNTING
A branch of accounting primarily handling the recording of financial transactions of a business.
PRACTICE
Activity 2. ENUMERATE ME.
Direction: Enumerate the Features of a Geological Map and explain its
function.Write your answer in your Activity/Assessment Notebook.Entitle
your work Q2- Lesson 1.2- Activity 2.
1. .
2. .
3. .
4. .
5. .
6. .
7. .
You have learned that sinkhole is a depression or hole in the ground caused by some
form of collapse of the surface layer. The ground caves in all of a sudden, creating large
holes in the ground and sometimes devouring whole buildings. Sinkholes can also be
exacerbated by artificial means such as mining activity. They can also occur from the over-
pumping and extraction of groundwater and subsurface fluids. The two categories of
sinkholes are induced and natural. The types of sinkholes are dissolution, cover-
subsidence and cover-collapse sinkholes. You are now ready to answer our next activity.
ENRICHMENT
Activity 3. ESSAY.
Direction: Read each statement and provide answers based from the lesson
you have learned. Write your answer in your Activity/Assessment
Notebook.Entitle your work Q2- Lesson1. 2- Activity 3.
1. What are sinkholes?
2. What are the two categories of sinkholes? Explain each.
3. Explain in your own words the types of sinkholes.
VALUES INTEGRATION
In this lesson, the students enlightened their mind about geological hazard especially
sinkhole. Job well done! Congratulations for achieving such values from the activity. Now
you are going to answer our next activity.
Lesson 2
Interpreting Geologic Maps
Introduction
Before we will continue with the next lesson for this module, let us first review the previous
lesson we had. We learned that Geological hazards are a natural phenomenon that causes devastating loss
of life and property all over the world. Sinkholes can be separated into two categories, even though most factors
involved in their occurrence are the same. These categories are defined as "induced" and "natural." Induced
sinkholes are those caused or accelerated by man's activities whereas natural ones are not (Newton, 1976a).
OBJECTIVES/COMPETENCIES-ESTIMATED TIME
INSTRUCTION/DELIVERY
Geologic maps display the arrangement of geologic features of a particular area.
These features can include such things as types of rocks, faults, minerals, and
groundwater. From studying a geologic map the user can better understand possible
dangers like the potential for floods or earthquakes, and help locate important deposits of
energy resources, such as water, oil, natural gas, and minerals. Through the use of letters,
colors, lines, and symbols, geologic maps help the user gain a better understanding of
Earth's makeup.
Geologic maps are not like other maps. While all other maps are designed to
show where things are or is known best to show the distribution of roads or rivers or
boundaries, a geologic map shows the distribution of geologic features, including
different kinds of rocks and faults. The geology is represented by colors, l
Features of Geological Map
1. Color Scheme The most striking features of geologic maps are its colors.
Each color represents a different geologic unit. A geologic unit is a volume of a
certain kind of rock of a given age range.
1. Letter Symbols
2. Lines on the
map
Contact lines
The place where two different geologic units are found next to each other is
called a contact, and that is represented by different kinds of lines on the geologic
map. The two main types of contacts shown on most geologic maps are
depositional contacts and faults.
Lava from a volcano flows over the landscape, and when the lava hardens
into rock, the place where the lava-rock rests on the rock’s underneath is a
depositional contact. Contact lines are shown on the map as a thin line.
Faults
Faults can cut through a single geologic unit. These faults are shown
with the same thick line on the map, but have the same geologic unit on both
sides. Remember, just because the map shows a fault doesn’t mean that fault is
still active and is likely to cause an earthquake. Rocks can preserve records of
faults that have been inactive for many millions of years. But knowing where the
faults are is the first step toward finding the ones that can move.
2. Lines
Folds
Another kind of line shown on most geologic maps is a fold axis. In
addition to being moved by faults, geologic units can also be bent and warped
by the same forces into rounded wavelike shapes called folds. A line that
follows the crest or trough of the fold is called the fold axis. This is marked on a
geologic map with a line a little thicker than a depositional contact, but thinner
than a fault (location 6).
Tilted beds are shown on a geological map with a strike and dip symbol
(location 10). The symbol consists of three parts: a long line, a short line, and a
number. The long line is called the strike line, and shows the direction in the bed
that is still horizontal. The strike line shows that horizontal direction in the beds.
The short line is called the dip line, and shows which way the bed is tilted. The
number is called the dip, and shows how much the bed is tilted, in degrees, from
flat. The higher the number, the steeper the tilting of the bed, all the way up to
90 degrees if the bed is tilted all the way onto its side.
3. Map Key
All geologic maps come with a table called a map key. In the map
key, all the colors and symbols are shown and explained.
The map key usually starts with a list showing the color and letter symbol of
every geologic unit, starting with the youngest or most recently formed units. Then, a
short description of the kinds of rocks in that unit and their age (in the key, the age is
described by Epochs, subdivisions of the Periods shown in the letter symbol). After the
list of geologic units, all the different types of lines on the map are explained, and then
all the different strike and dip symbols. The map key will also include explanations of
any other kinds of geologic symbols used on a map (locations where fossils were
found, locations of deposits of precious metals, location of faults known to be active,
and any other geologic feature that might be important in the area shown by the
geologic map).
Activity 2. ENUMERATE ME !
Direction: : Enumerate the Features of a Geological Map and explain its function. Label your
work Q2-Lesson 2-Activity 2 Enumerate Me!.
1. .
2. .
3. .
4. .
5. .
You have learned that geologic maps display the arrangement of geologic
features of a particular area. These features can include such things as types of rocks,
faults, minerals, and groundwater. From studying a geologic map the user can better
understand possible dangers like the potential for floods or earthquakes, and help
locate important deposits of energy resources, such as water, oil, natural gas, and
minerals. Through the use of letters, colors, lines, and symbols, geologic maps help
the user gain a better understanding of Earth's makeup.
Geologic maps have features and these includes color schemes, letter symbols,
lines on the map, other lines and map key. These features help the readers to
interpret map.
PRACTICE
Activity 3. Essay!
Direction: Read each statement and provide answers based from the lesson you have
learned.Write your answer in your Activity/Assessment Notebook. Label it Q2-Lesson
2-Activity 3-Essay.
1. Define Geological Map.
2. Explain this line “The geology is represented by colors, lines,
and special symbols unique to geologic maps.”
VALUES INTEGRATION
In this lesson, the students enlightened their mind about geological hazard map. Job well done!
Congratulations for achieving such values from the activity. Now you are ready to reflect on our
next activity.
Activity 4. REFLECTION WRITING 1.
Direction: Reflect on these two questions and write your opinion in your Activity/Assessment
Notebook. Limit your answer to a maximum of 5 short sentences per number. Label your
answer as Q2-Lesson2 – Activity 4 – Reflection Writing 1.
EVALUATION
Activity 4. SCETCH ME UP!
Direction: Sketch a Map of your school. You design your own map. Use pencil and a
clean sheet of paper. You may want to use a ruler or make a folded paper as your
ruler. Apply the basic concepts in making a map based from the lesson you have
learned. Rubric is provided below for your evaluation.Write your answer in your
Activity/Assessment Notebook. Label your answer Q2- Lesson 2-Activity 4 SCETCH
ME UP!.
POST-ASSESSMENT
This is a test to determine the knowledge you gained from this module.
Directions: Read each item very well and choose the best answer. Write your
answers on your ActivityAssessment notebook. Label it Q2-Lesson 2-Post-
Assessment.
2.All items below are kept for your emergency kit except one ?
A) Whistle C) Spare Batteries
B)Medicine Kit D) Ball
9.Which of the factors below allows the force of gravity to overcome the
resistance of earth material to landslide?
A)Saturation by water C) steepening of slopes by erosion
B)Loosened stones D) Both A and B
Lesson 3
Hydro- Meteorological Hazards
Phenomena
INTRODUCTION
It is an extreme natural events in the crust of the earth that pose a threat to life and
property, for example, earthquakes, volcanic eruptions, tsunamis (tidal waves) and landslides.
Activity 1– PRE-ASSESSMENT1
Let us begin our activities by determining your prior knowledge of the lessons you are
about to study.
Directions Read each question carefully and write the letter of the best answer in your
Activity/Assessment Notebook.Entitle your work Q2-Lesson 3-Activity 1-
Preassessment 1.
1.Why is it important for a community to be prepared in all hazards and
calamities?
A.To extend support to all the victims
B.To save lives and prevent further damage to property.
C.To help ourselves from all the hazards brought about by any disaster.
D.To take the opportunity of receiving aid and support from the LGUs, NGOs
and other agencies.
2.What do you call the inundation of land areas which are not normally covered
with water?
A. Canal B. Stream C. Flood D. Overflow
3.It is the first sign a flood or any calamities may occur, and when it is issued,
you should be aware of potential flood hazards.
A. NEWS B. FORECAST C. WATCH D. WARNING
4.It indicates that a hazardous event is occurring or is imminent in about 30
minutes to an hour.
A. NEWS B. FORECAST C. WATCH D. WARNING
5.Flood-specific supplies should include the following:
I.Television
II.Disaster Supply kit
III. Evacuation Supply Kit
IV. Stockpile emergency building materials
A. I & III B. II, III & IVC. I, II, & III D.I,II, &IV
6.What will you do if it has been raining hard for several hours, or steadily
raining for several days? A. Stay calm and relax. B. Prepare your emergency
kit. C. Be alert to the possibility of a flood. D. Get your evacuation supply kit
and evacuate immediately.
7.What should the persons in authority do for areas prone to flooding?
I.Publish evacuation routes.
II.Periodically inform the community of local public warning system.
III. Contact the local/national weather service office or emergency
management agency for information on local flood warning system.
A. I only B. I & II only C. II only D. I, II & III
8.When you are in or along stream channels, you must be:
A.calm and relaxed for you to enjoy your trip.
B.always bringing the emergency kit with you.
C.aware of distant events
D.go back home and prepare for evacuation
9.What should be done when a flood or flash flood WATCH is issued?
I.Pay attention to your neighbors.
II.Be alert to signs of flooding. Be ready to evacuate at a moment’s notice.
III. Everyone in a WATCH area should be ready to respond and act quickly.
INTRODUCTION
Many organizations around the world have different programs that addressed the different
studies concerning to the natural hazards of hydro- meteorological phenomena and how
toattenuate their effects. Among these hazards that results from the natural processes or
phenomena of atmospheric, hydrological or oceanographic nature - are floods, tropical
cyclones, drought and desertification. Climate change has a big impact of these natural hazards
expected to rise. So much more about climate change, let may ask you about this.” Have you
already encountered the words hydro-meteorological phenomena? What comes in your mind if
you heard that words? What are the effects or hazard of these phenomena in our lives? Can you
identify each hazard from one another? Before, we proceed to further discussion on hydro-
meteorological hazard. Let us find first where the words hydro-meteorological come from?
Hydro means water. Meteorological is a phenomena that are observable weather events which
illuminate and are explained by the science of meteorology.
MOTIVATION
Hydrometeorology is the study of atmospheric water especially precipitation, as it affects
agriculture, water supply, food control, power generation, etc. It pertains to the
occurrence, motion, and changes of state of atmospheric water (Disaster
Reduction Resource Manual, 2008).
Before the lesson proper, we will first review and get oriented to the words and terminologies
commonly used related to hydro-meteorological hazard. How do we do this ? Let us perform
activity 1.
Flood Storm
El Niño
INTRUSTION/DELIVERY
Hydro-meteorological Phenomena
Cyclone ,Typhoon or Hurricane
- The most prevailing type of hydro-meteorological hazards in the country is typhoon and its
sequential effects of rain and windstorms, as well as floods. What is typhoon? Have you
heard the word cyclone and hurricane? Are the terms cyclone , typhoon and hurricane
similar?
regarding typhoon or vyclone, you should be aware on what are expected and Plan the steps
are you going to go through. Constant listening to the latest weather update is highly
advised. Color coding is usually uttered by the weather specialist. For you to have a clear
understanding about the color-coded rainfall advisories, stufy.
Study the color-coded rainfall advisories
Hydro-meteorological Hazards
Tropical Cyclone
1. Strong Wind
Strong wind hit the Eastern Samar Province in central Philippines last May 13,2020
lots uptooted trees on the street , as Typhoon Vongfong battered the
6
country.Credit...Alren Beronio/Agence
Location
. River Flooding - when the water normally flowing in the channel overflows its banks and
spreads out onto the surrounding land. This causes major problems for people living close
to the river.
Coastal Flooding- occurs when normally dry, low-lying land is flooded by seawater. The
extent of coastal flooding is a function of the elevation inland flood waters penetrate
which is controlled by the topography of the coastal land exposed to flooding.
7
a. Duration
Flash Flooding - is a rapid flooding of low-lying areas: washes, rivers, dry lakes and
depressions. It may be caused by heavy rain associated with a severe thunderstorm, hurricane,
tropical storm, or melt water from ice or snow flowing over ice sheets or snowfields.
Sheet Flooding - an expanse of moving water into which the transient streams of arid
regions spread out as they issue from the mountains upon the plains.
3. Storm Surge in Coastal Areas- a rising of the sea as a result of atmospheric
pressure changes and wind associated with storm.
La Niña / El Niñ0- La Niña is the abnormal cooling of sea surface temperatures that cause
heavy rainfall while El Niño refers to the abnormal warming of sea surface temperatures in
the Pacific, which causes droughts and below-normal rainfall. It has brought losses to
Philippine agriculture. Approximately, La Nina is the opposite of El Nino. Each El Nino or
La Nina episode usually lasts for several seasons (Disaster Reduction Resource Manual,
2008)
PRACTICE
Different Hydro-meteorological Hazard Maps
Have you heard about hazard map? Have you seen one? If not, then it is time for you to see and
locate your place and try to check if you are located in a hazardous area or not. It is important to
know the location where you are living for the safety of your family.
a. Here is the Geohazard map of the Province of Bukdinon ( Landslide and Flood)
.
Any site in our place has different kind of soil. Soil has a vital role to point out the place
where prone to disaster especially the landslide . The next map shown the different type of
soil located to the different places of Bukidnon Province, Misamis Oriental and in Cagayan
de Oro. Look at the figure below and try to identify what kind of soil is the place where your
house is built. Use the legend below the map.
1. STREAM GAUGE
2. SIREN
2. INTERNET ACCESS
Aside from these devices hydro-meteorological, mentioned monitoring can also be done
by surfing at the internet. Some of these are:
asti predict and 2.
noah.dost.gov.ph
The above monitoring tools are the basis for the CDRRMC EVACUATION
PROTOCOLS together with the use of weather website. The next figures show the warning
protocols, the meaning of alert levels through color coding. Study each figure for you to be
aware on evacuation protocols. Once you internalize its meaning and application, there is no
need for you to ask somebody when the weather specialist or any authorized personnel
mentions these terms especially when there is a natural hazard.
Alert levels through color coding have been used by the CDRRMC in giving
information to the public on the updates of the situation in times of hazards. This is to
standardize the system and procedures of alerting at the City Disaster Risk Reduction and
Management Council (CDRRMC) and the BDRRMC. This is also to have unification on
the systems and procedures in giving alert that can be replicated at the level of BDRRMC
as well as to resolve discrepancies in alerting procedures. Study the Alert Levels below.
The color coded alert is very easy to memorize just like the traffic lights. When the weather specialist will give the
advisory that the alert level is YELLOW, it signifies that residents should be on the ‘READY’ status. When the Orange alert
level is issued, the 39 residents should be on the “Get Set” status. Residents should move when the RED alert level is issued.
Other colors are also used by the CDRRMC for alert levels as signal for the public and these are WHITE, BLUE and
RED. For its corresponding meaning, refer to the table below.
VALUES INTEGRATION
In this lesson, the students enlightened their mind about hydro-metrological hazard map.
Job well done! Congratulations for achieving such values from the activity. Now you are ready to
reflect on our next activity.
Activity 4- REFLECTION TIME!!!
Direction: Write a short paragraph on your reflection to the following questions. Entitle
your work as Q2-Lesson 3-Activity 4- Reflection Time!.
1.What do you call the inundation of land areas which are not normally covered with water?
A. Canal C. Stream B. Flood D. Overflow
2.What will you do if it has been raining hard for several hours, or steadily raining for several days?
A. Stay calm and relax.
B. Prepare your emergency kit.
C. Be alert to the possibility of a flood.
D. Get your evacuation supply kit and evacuate immediately.
3.When you are in or along stream channels, you must be
A. Calm and relaxed for you to enjoy your trip.
B. Always bringing the emergency kit with you.
C. Aware of distant events
D. Go back home and prepare for evacuation
Lesson 4
Basic Response Procedures and Fire Emergency and Evacuation
Plan
INTRODUCTION
Fire becomes disaster when it goes out of control and spreads fast, threatening human life,
homes, and other structures. Crops, forest vegetation, and animals can also be endangered
particularly during dry.
PRE-ASSESSMENT
Before we embark on this journey, let’s find out how much you already know aboutthe topic in this
Module through the following exercise.
Activity 1– PRE-ASSESSMENT1
Directions: Choose the letter of the correct answer. Write the letter of your answer in your
Activity/Assessment Notebook. Indicate the date when you did this homework. Entitle your work asQ2 –
Lesson 4– Activity 1 – Pre-Assessment 1.
1. A kind of disaster when it goes out of control and spreads fast, threatening human life, homes, and other
structures.
A. Fire C. Typhoon
B. Flood D. Pandemic
4. Which of the following is not a basic response procedure during fire incident?
A. Make sure everyone in your household knows where and how to evacuate
B. Always take part in fire drills
C. Plan more than one way to exit your location
D. Run to the comfort room during fire
Safety Measures:
Fire Extinguisher
Have an ABC or ABCD type of fire extinguisher in the kitchen and workshop
areas. Know how to use a fire extinguisher.
INSTRUCTION/DELIVERY
Did you know?Majority of fire incidents occur in family dwellings and mostly caused by
electrical short circuits and connections. In the first quarter of 2013, 23% of fire incidents are of
this nature. LPG explosions due to poorly maintained tanks and hoses also caused 98 fire
accidents in the homes in 2012.
In 2012, open flames due to unattended torch (gasera) and lighted candles caused 455
fire accidents destroying several homes all over the country.
Lighted matches and lighters consumed several homes resulting to 124 fire
incidents in the first quarter of 2013
1. Make sure everyone in your household knows where and how to evacuate
2. Always take part in fire drills
3. Plan more than one way to exit your location
4. Never leave fire unattended
5. Make sure all fire tools are easy to access
6. If you are advised to evacuate, leave immediately
7. If you are not trained and equipped to fight a fire, don’t risk your life
8. When there is a fire, before opening a door
- Check to see if there is heat or smoke coming through cracks around the door.
- If yes, do not open!
- Touch the door and doorknob. If it is hot, do not open!
- If the door is cool, open carefully and follow your escape route
9. Keep close to the ground – there is less smoke there
10.Even if you’re scared, never hide from fire fighters – they will not find you!
11.Regularly check that your fire alarm is working.
12. If your clothes catch fire, stop, drop to the ground, cover your face with your hands, and
roll.
Activity 3. Make Me!
Direction: Make your home emergency and evacuation plan. Copy the format below
andwrite your answer in your Activity/Assessment Notebook. Label your work as Q2-
Lesson 4-Activity 3- Make Me!.
PRACTICE
Activity 4.
Direction. Choose the letter of the correct answer. Write your answer in your Activity/Assessment
Notebook. Label your work as Q2-Lesson 4-Activity 3- Make Me!.
2.Which of the following is not a basic response procedure during fire incident?
A.Make sure everyone in your household knows where and how to evacuate
B.Always take part in fire drills
C.Plan more than one way to exit your location
D.Run to the comfort room during fire
3. A kind of disaster when it goes out of control and spreads fast, threatening human
life, homes, and other structures.
A.Fire C. Typhoon
B.Flood D. Pandemic
VALUES INTEGRATION
In this lesson, the students enlightened their mind about fire hazard . Job well done!
Congratulations for achieving such values from the activity. Now you are ready to reflect on our
next activity.
Activity 4- REFLECTION TIME!!!
Direction: Write a short paragraph on your reflection to the question below.. Entitle your
work as Q2-Lesson 4-Activity 4-Reflection Time.
1. What should be done in case of fire?
Lesson 5
The Key Concepts, Principles,Elements and the Importance of
DRR
INTRODUCTION
DRR means Disaster Risk Reduction. It is about supporting local civil society,
communities, households and individuals to become less vulnerable and strengthen their
capacity to anticipate, resist, cope with and recover from natural hazards. An over- emphasis on
disaster and humanitarian relief has made way for the contemporary terms such as disaster
reduction and disaster risk management.
Activity 1– PRE-ASSESSMENT1
Directions:Pick the correct answer for each of the 5 items. Write the letter of your answer in your
Activity/Assessment Notebook. Indicate the date when you did this homework. Entitle your work asQ2 –
Lesson 5 – Activity 1 – Pre-Assessment 1.
3. It measures undertaken immediately following an emergency aimed to save lives and protecting
properties
A. Mitigation C. Rehabilitation
B. Preparedness D. Response
MOTIVATION
DRR aims to reduce the effects of hazards and the vulnerabilities of a community to
safeguard the level of development achieved
Activity 2–) READING 1
The
key concepts of DRR are the following:
B. RISK ASSESSMENT AND TAKING ACTION - improving risk Information and early
warning (e.g. developing effective early warning systems which are appropriately
adapted to the unique circumstances of the people at risk);
Identifies, assesses and monitors disaster risks and enhances early warning
mechanisms. Early warning is to relay to individuals, groups or community the
messages which provide information such as the upcoming natural phenomenon,
existence of danger, preventive measures, and mechanisms to save lives and
property.
C.KNOWLEDGE MANAGEMENT BY BUILDING UNDERTSANDING AND
AWARENESS - building culture of safety and resilience (e.g. including DRR subject
matter in formal, non- formal, and informal education, and training activities);
D. RISK REDUCTION - reducing the risks in key sectors (e.g. protecting precious
ecosystems such as coral reefs and mangrove forests, allowing these to act as natural
storm barriers) and;
Reduces the underlying risk factors by building local resilience in order to
protect school communities. These activities include relocating communities away from
hazard-prone areas, building school facilities strong to withstand impacts of hazards,
encouraging reforestation and protection of wetlands, implementation of RA 8749, RA
9003, PD 1185, PD 856, PD 1096, Brigada Eskwela and etc.
INSTRUCTION/DELIVERY
Guided with the basics of DRR in the previous section, the key principles of
disaster risk management involved the following phases:
Principles Elements
PRE – EVENT
Mitigation - measures taken in advance of a hazard that aimed of reducing its impact on
society and environment
a. Hazard / Risk Identification - develop, update and disseminate hazard maps and related
Assessment information to decision makers, general public and
communicate at risks
b. Enforcement of zoning - land-use and building, fire codes
c. Integrating / Mainstreaming - incorporate in infrastructure construction, curriculum
Disaster Risk Management development in education, provision of funds
d. Developing Early Warning - risk assessment and mapping, put –up early warning devices, ,
Systems communication dissemination,
and establishing response capability
Preparedness – measures undertaken to prepare people to react appropriately during
an following such emergencies
a. Planning - make disaster management plans, contingency
plans, establish Incident Command System (ICS), tap for
mutual aid arrangements,
b. Advocacy - dissemination of information through mass media, conduct DRR
for a and symposia, and observance of disaster consciousness
month, etc.
c. Education and Training - deputize coordinators, conduct drills and exercises, conduct
community trainings, tap accredited Civilian Disaster Volunteers
(SCDV)
d. Resources - provide or tap manpower, materials, methods, machinery and
money
POST – EVENT
Response – measures undertaken immediately following an emergency aimed to save
lives and protecting properties
a. Early warning - provide timely and rapid dissemination of warnings to
threatened communities or population
b. The “Golden Hour - act according to “the within which most lives could be saved
Principle” and injuries could be minimized”
c. Incidence Command - put-up on-scene management of disaster operation activities
System
Rehabilitation - measures undertaken to restore affected communities to proper or
normal level of functioning to reduce vulnerability and increased sustainability
a. Short term - restore necessary lifeline systems like power, water and
communication, sewage, transportation and etc.
- provision of food, shelter and clothing
- monitoring law and order
b. Long term - restoring economic activity and development,
rebuilding communities, facilities, and reconstruction to
minimize future hazard impacts
PRACTICE
Activity 2. ESSAY
Direction: Answer the following questions in your Activity/Assessment Notebook. Label
your work as Q2-Lesson 5-Activity 2-Essay.
VALUES INTEGRATION
In this lesson, the students enlightened their mind about The Key Concepts, Principles,Elements
and the Importance of DRR . Job well done! Congratulations for achieving such values from the
activity. Now you are ready to reflect on our next activity.
EVALUATION
Direction: Choose the letter of the correct answer. Write your answer in your
Activity/Assessment Notebook.Label your work as Q2-Lesson 5-Evaluation.
5. It measures undertaken immediately following an emergency aimed to save lives and protecting
properties
A. Mitigation C. Rehabilitation
B. Preparedness D. Response
Lesson 6
Different Community-Based
Practices for Managing Disaster Risk
INTRODUCTION
A community is a group of people living in the same place having a particular characteristics in
common. Communities, government institutions and community based organizations are strengthened
to contribute to local agenda for building resilient communities. Community preparedness refers to
community-wide efforts to give citizens the training, education and resources they need to prepare in
advance against threat of a possible local disaster at an individual level and collective level. Hence,
community-based practices for managing disaster risk is necessary to become prepared, responsive
and resilient.
Activity 1– PRE-ASSESSMENT1
Directions:Choose the letter of the correct answer. Write the letter of your answer in your
Activity/Assessment Notebook. Indicate the date when you did this homework. Entitle your work asQ2 –
Lesson 1 – Activity 1 – Pre-Assessment 1.
1. A result from the sudden shifting of the earth’s crust below or at the surface, causing ground
vibrations and shocks.
A. Earthquake C. Fire
B. Tropical Cyclone D. Storm Surge
2. The following are the steps you should do during the earthquake EXCEPT,
A. During the earthquake execute duck, cover and hold.
B. Take cover under sturdy table or piece of furniture for protection from falling
object.
C. Hold that position and stay wherever you are until the shaking stops and you cannot
anymore feel the ground movement.
D. In an orderly manner, exit the building, staying low to avoid smoke inhalation.
3. Which of the following is NOT a community-based practices for DRR?
A. Fire Drill B. Earthquake Drill C. Sports Feast D. Clean-up drive
Situation Practices
Situation Practices
- Know the emergency evacuation plan and
Before prepare the survival kit.
- In an orderly manner, exit the building, staying low to
avoid smoke inhalation.
- If the fire alarm has been activated, pull the closest fire
alarm when exiting the building.
- Familiarized yourself the layout of the building. Escape
routes are posted throughout buildings in areas easily
accessible to everyone.
During and After the - If you are the last to exit a classroom or office close the
Fire door, reducing the fire’s spread and damage.
- After exiting, meet in designated areas to be counted
for. Under no circumstances should you re-enter a burning
building.
Tropical cyclones are giant whirlwinds, which are locally known as bagyo. Rainfall
associated with a tropical cyclone can be intense over a long period of time.
Floods occur when bodies of water such as streams and rivers overflow their natural
borders and inundate the surrounding areas such as plains or low-lying areas.
A flood that rises and falls quite rapidly with little or no advanced warning, usually
as a result of intense rainfall over a relatively small area are called flash floods. Often,
there is a short interval between rainfall and the occurrence of the flood, which makes
a flash flood particularly dangerous.
Storm surge is the rise in sea level or the piling up of seawater that sweeps inland due
to increase in wind velocity and decrease in atmospheric pressure during a tropical
cyclone. Storm surge happens when a tropical cyclone nears the coastal area where
the shallow slope off the coast will allow a greater surge to inundate coastal
communities.
Situation Practices
Know the emergency evacuation plan and prepare the
survival kit.
- Listen to the early warnings like PAG-ASA forecast
and warnings and local community warnings.
- Get the household members ready anytime in case of
flash flood.
- Listen to the evacuation and preventive measures of
Before the local or barangay DRRM like early evacuation.
- Evacuate while roads and bridges are passable en
route to the evacuation area
- Bring pets and farm animals to higher and safe ground.
- Coordinate with the DRRM for instruction.
- Turn off the main electricity switch and the LPG tank,
and lock the doors.
- Always find secure elevated place.
- Keep away from flooded areas especially if you are
not sure how deep the floodwater is.
During - Keep children away from playing in floodwater.
- Make sure that the area is safe before leaving the
evacuation center.
- Repair the damaged parts of the house.
- Make sure that electrical lines and outlets are safe
before using them again.
- Help out in the repair of damaged facilities in the
After community such us school, water pipes, etc.
- Make sure your food is properly cooked and water is
boiled for drinking.
D.Epidemic / Pandemic
Situation Practices
- Listen to the early warnings like DOH and IATF
Before - Inform the household members to be ready anytime.
- Practice minimum standard of health practices like sanitation
and disinfecting procedures.
- Follow the government mandates and guidelines.
During - Stay at home is the best remedy.
E. Clean-Up Drive
The following are the basic parts of the Community Preparedness Plan:
1. Organization of Barangay DRRMC or Barangay Development Council (BDC)
and with participation of local stakeholders
2. Establishment of alerting and communication system
3. Detailed courses of action for each kind of crisis or disaster
4. Detailed community evacuation map
Information dissemination and advocacy
PRACTICE
Activity 3. WHAT’S MY PURPOSE?
Direction: The table below shows the emergency early warning devices. Fill up the
third column by writing the purpose of each device for the given specific hazard.
Flood
Megaphone
Fire alarm / bell
Fire
Megaphone
Alarm / bell
Earthqauke
Whistle
VALUES INTEGRATION
Job well done! Congratulations for achieving such values from the activity. Now
you are ready to reflect on our next activity.
2. As Notre Damean, what values did you learned from the lesson? Explain.
EVALUATION
Direction. Choose the letter of the correct answer. Write your answer on
a separate sheet of paper.
2.The following are the steps you should do during the earthquake EXCEPT,
A.During the earthquake execute duck, cover and hold.
B.Take cover under sturdy table or piece of furniture for
protection from falling objects.
C. Hold that position and stay wherever you are until the shaking
stops and you cannot anymore feel the ground movement.
D.In an orderly manner, exit the building, staying low to avoid smoke
inhalation.
5. A result from the sudden shifting of the earth’s crust below or at the
surface, causing ground vibrations and shocks.
A.Earthquake C. Fire
B.Tropical Cyclone D. Storm Surge
6.It deals on restoration of affected communities / areas to proper or
normal level of functioning and development with reduced vulnerability
and increased sustainability.
A.Preparedness C. Response
B.Mitigation D. Rehabilitation
10. A plan of steps to take during crisis are put into effect and directed
towards saving life, protecting property, and dealing with the
immediate damage caused by the disaster.
A.Preparedness B. Mitigation C. Response D. Rehabilitation
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