OVERVIEW ON FINANCIAL MANAGEMENT
By Glenn Dizon De Guzman
Financial Management is the process of managing the financial resources, including accounting and financial reporting, budgeting, collecting accounts receivable, risk management, and insurance for a business.
The financial management system for a small business includes both how you are financing it as well as how you manage the money in the business.
In setting up a financial management system your first decision is whether you will manage your financial records yourself or whether you will have someone else do it for you. There are a number of alternative ways you can handle this. You can manage everything yourself; hire an employee who manages it for you; keep your records in-house.
However, have an accountant prepare specialized reporting such as tax returns; or have an external bookkeeping service that manages financial transactions and an accountant that handles formal reporting functions. Some accounting firms also handle bookkeeping functions. Software packages are also available for handling bookkeeping and accounting.
Bookkeeping refers to the daily operation of an accounting system, recording routine transactions within the appropriate accounts. An accounting system defines the process of identifying, measuring, recording and communicating financial information about the business. So, in a sense, the bookkeeping function is a subset of the accounting system. A bookkeeper compiles the information that goes into the system.
An accountant takes the data and analyzes it in ways that give you useful information about your business. They can advise you on the systems needed for your particular business and prepare accurate reports certified by their credentials. While software packages are readily available to meet almost any accounting need, having an accountant at least review your records can lend credibility to your business, especially when dealing with lending institutions and government agencies.
Setting up an accounting system, collecting bills, paying employees, suppliers, and taxes correctly and on time are all part of running a small business. And, unless accounting is your small business, it is often the bane of the small business owner. Setting up a system that does what you need with the minimum of maintenance can make running a small business not only more pleasant, but it can save you from problems down the road.
The basis for every accounting system is a good Bookkeeping system. What is the difference between that and an Accounting system? Think of accounting as the big picture of how your business runs -- income, expenses, assets, liabilities -- an organized system for keeping track of how the money flows through your business, keeping track that it goes where it is supposed to go.
A good bookkeeping system keeps track of the nuts and bolts -- the actual transactions that take place. The bookkeeping system provides the numbers for the accounting system. Both accounting and bookkeeping can be contracted out to external firms if you are not comfortable with managing them yourself.
Even if you outsource the accounting functions, however, you will need some type of Recordkeeping Systems to manage the day-to-day operations of your business - in addition to a financial plan and a budget to make certain you have thought through where you are headed in your business finances. And, your accounting system should be producing Financial Statements. Learning to read them is an important skill to acquire.
Another area that your financial management system needs to address is risk. Any good system should minimize the risks in your business. Consider implementing some of these risk management strategies in your business. Certainly, insurance needs to be considered not only for your property, office, equipment, and employees, but also for loss of critical employees.
Even in businesses that have a well set up system, cash flow can be a problem. There are some tried and true methods for Managing Cash Shortages that can help prevent cash flow problems and deal with them if they come up. In the worst case you may have difficulties meeting all you debt obligations. Take a look at Financial Difficulties to learn more about ways to manage situations in which you have more debt than income.
It is possible you may even be at a point where you want to sell the business or simply close it and liquidate assets. There are financial issues involved for these circumstances too. So, be certain that you know what steps you need to take in order to protect yourself financially in the long run.
Clearly, financial management encompasses a number of crucial areas of your business. Take time to set them up right. It will make a significant difference in your stress levels and in the bottom line for your business.
By Glenn Dizon De Guzman
Financial Management is the process of managing the financial resources, including accounting and financial reporting, budgeting, collecting accounts receivable, risk management, and insurance for a business.
The financial management system for a small business includes both how you are financing it as well as how you manage the money in the business.
In setting up a financial management system your first decision is whether you will manage your financial records yourself or whether you will have someone else do it for you. There are a number of alternative ways you can handle this. You can manage everything yourself; hire an employee who manages it for you; keep your records in-house.
However, have an accountant prepare specialized reporting such as tax returns; or have an external bookkeeping service that manages financial transactions and an accountant that handles formal reporting functions. Some accounting firms also handle bookkeeping functions. Software packages are also available for handling bookkeeping and accounting.
Bookkeeping refers to the daily operation of an accounting system, recording routine transactions within the appropriate accounts. An accounting system defines the process of identifying, measuring, recording and communicating financial information about the business. So, in a sense, the bookkeeping function is a subset of the accounting system. A bookkeeper compiles the information that goes into the system.
An accountant takes the data and analyzes it in ways that give you useful information about your business. They can advise you on the systems needed for your particular business and prepare accurate reports certified by their credentials. While software packages are readily available to meet almost any accounting need, having an accountant at least review your records can lend credibility to your business, especially when dealing with lending institutions and government agencies.
Setting up an accounting system, collecting bills, paying employees, suppliers, and taxes correctly and on time are all part of running a small business. And, unless accounting is your small business, it is often the bane of the small business owner. Setting up a system that does what you need with the minimum of maintenance can make running a small business not only more pleasant, but it can save you from problems down the road.
The basis for every accounting system is a good Bookkeeping system. What is the difference between that and an Accounting system? Think of accounting as the big picture of how your business runs -- income, expenses, assets, liabilities -- an organized system for keeping track of how the money flows through your business, keeping track that it goes where it is supposed to go.
A good bookkeeping system keeps track of the nuts and bolts -- the actual transactions that take place. The bookkeeping system provides the numbers for the accounting system. Both accounting and bookkeeping can be contracted out to external firms if you are not comfortable with managing them yourself.
Even if you outsource the accounting functions, however, you will need some type of Recordkeeping Systems to manage the day-to-day operations of your business - in addition to a financial plan and a budget to make certain you have thought through where you are headed in your business finances. And, your accounting system should be producing Financial Statements. Learning to read them is an important skill to acquire.
Another area that your financial management system needs to address is risk. Any good system should minimize the risks in your business. Consider implementing some of these risk management strategies in your business. Certainly, insurance needs to be considered not only for your property, office, equipment, and employees, but also for loss of critical employees.
Even in businesses that have a well set up system, cash flow can be a problem. There are some tried and true methods for Managing Cash Shortages that can help prevent cash flow problems and deal with them if they come up. In the worst case you may have difficulties meeting all you debt obligations. Take a look at Financial Difficulties to learn more about ways to manage situations in which you have more debt than income.
It is possible you may even be at a point where you want to sell the business or simply close it and liquidate assets. There are financial issues involved for these circumstances too. So, be certain that you know what steps you need to take in order to protect yourself financially in the long run.
Clearly, financial management encompasses a number of crucial areas of your business. Take time to set them up right. It will make a significant difference in your stress levels and in the bottom line for your business.
THE CONCEPT OF BUDGET PREPARATION
By Glenn Dizon de Guzman
The budget is a summary of company's plans that sets specific targets for sales, production, distribution and financing activities. It generally culminates in a cash budget, a budgeted income statement, and a budgeted balance sheet. In short, this budget represents a comprehensive expression of management's plans for future and how these plans are to be accomplished.
It usually consists of a number of separate but interdependent budgets. One budget may be necessary before the other can be initiated. More one budget estimate affects other budget estimates because the figures of one budget is usually used in the preparation of other budget. This is the reason why these budgets are called interdependent budgets.
Operating Budgets
An operating budget is a statement that presents the financial plan for each responsibility centre during the budget period and reflects operating activities involving revenues and expenses. The most common types of operating budgets are expense, revenue, and profit budgets.
Expense Budget
An expense budget is an operating budget that documents expected expenses during the budget period. Three different kinds of expenses normally are evaluated in the expense budget -fixed, variable and discretionary (Discretionary expenses - costs that depend on managerial judgment because they cannot be determined with certainty, for example: legal fees, accounting fees and R&D expenses).
Revenue Budget
A revenue budget identifies the revenues required by the organization. It is a budget that projects future sales.
Profit Budget
A profit budget combines both expense and revenue budgets into one statement to show gross and net profits. Profit budgets are used to make final resource allocation, check on the adequacy of expense budgets relative to anticipated revenues, control activities across units, and assign responsibility to managers for their shares of the organization's financial performance.
Financial Budgets
Financial Budgets outline how an organization is going to acquire its cash and how it intends to use the cash. Three important financial budgets are the cash budget, capital expenditure budget and the balance sheet budget.
Cash budget
Cash budgets are forecasts of how much cash the organization has on hand and how much it will need to meet expenses. The cash budget helps managers determine whether they will have adequate amounts of cash to handle required disbursements when necessary, when there will be excess cash that needs to be invested, and when cash flows deviate from budgeted amounts.
Capital Expenditure Budget
Capital Expenditure Budgets. Investment in property, buildings and major equipment are called capital expenditure. Such capital expenditure budgets allow management to forecast capital requirements, to on top of important capital projects, and to ensure the adequate cash is available to meet these expenditures as they come due.
The balance sheet budget
The balance sheet budget plans the amount of assets and liabilities for the end of the time period under considerations. A balance sheet budget is also known as a pro forma (projected) balance sheet. Analysis of the balance sheet budget may suggest problems or opportunities that will require managers to alter some of the other budgets.
The Budgeting Process
Many traditional companies use top-down budgeting, a process of developing budgets in which top management outlines the overall figures and middle and lower-lever managers plan accordingly. The top-down process has certain advantages: top managers have comprehensive knowledge of the organization and its environment, including their familiarity with the company's goals, strategic plans, and overall resources availability. Thus, the top-down process enables managers set budget targets for each department to meet the needs of overall company revenues and expenditures.
Other organizations use bottom-up budgeting, a process developing budgets in which lower-level and middle managers anticipate their departments' resource needs, which are passed up the hierarchy and approved by top management. The bottom-up approach builds on the specialized knowledge of operating managers about environment and marketplace, which they have gleaned from day-to-day operations. In reality, the budgetary process usually involves a mixture of both styles.
Advantages and Disadvantages of Budget Control
Like other control methods, budgets have the potential to help organizations and their members reach their goals.
Advantages of Budget:
By Glenn Dizon de Guzman
The budget is a summary of company's plans that sets specific targets for sales, production, distribution and financing activities. It generally culminates in a cash budget, a budgeted income statement, and a budgeted balance sheet. In short, this budget represents a comprehensive expression of management's plans for future and how these plans are to be accomplished.
It usually consists of a number of separate but interdependent budgets. One budget may be necessary before the other can be initiated. More one budget estimate affects other budget estimates because the figures of one budget is usually used in the preparation of other budget. This is the reason why these budgets are called interdependent budgets.
Operating Budgets
An operating budget is a statement that presents the financial plan for each responsibility centre during the budget period and reflects operating activities involving revenues and expenses. The most common types of operating budgets are expense, revenue, and profit budgets.
Expense Budget
An expense budget is an operating budget that documents expected expenses during the budget period. Three different kinds of expenses normally are evaluated in the expense budget -fixed, variable and discretionary (Discretionary expenses - costs that depend on managerial judgment because they cannot be determined with certainty, for example: legal fees, accounting fees and R&D expenses).
Revenue Budget
A revenue budget identifies the revenues required by the organization. It is a budget that projects future sales.
Profit Budget
A profit budget combines both expense and revenue budgets into one statement to show gross and net profits. Profit budgets are used to make final resource allocation, check on the adequacy of expense budgets relative to anticipated revenues, control activities across units, and assign responsibility to managers for their shares of the organization's financial performance.
Financial Budgets
Financial Budgets outline how an organization is going to acquire its cash and how it intends to use the cash. Three important financial budgets are the cash budget, capital expenditure budget and the balance sheet budget.
Cash budget
Cash budgets are forecasts of how much cash the organization has on hand and how much it will need to meet expenses. The cash budget helps managers determine whether they will have adequate amounts of cash to handle required disbursements when necessary, when there will be excess cash that needs to be invested, and when cash flows deviate from budgeted amounts.
Capital Expenditure Budget
Capital Expenditure Budgets. Investment in property, buildings and major equipment are called capital expenditure. Such capital expenditure budgets allow management to forecast capital requirements, to on top of important capital projects, and to ensure the adequate cash is available to meet these expenditures as they come due.
The balance sheet budget
The balance sheet budget plans the amount of assets and liabilities for the end of the time period under considerations. A balance sheet budget is also known as a pro forma (projected) balance sheet. Analysis of the balance sheet budget may suggest problems or opportunities that will require managers to alter some of the other budgets.
The Budgeting Process
Many traditional companies use top-down budgeting, a process of developing budgets in which top management outlines the overall figures and middle and lower-lever managers plan accordingly. The top-down process has certain advantages: top managers have comprehensive knowledge of the organization and its environment, including their familiarity with the company's goals, strategic plans, and overall resources availability. Thus, the top-down process enables managers set budget targets for each department to meet the needs of overall company revenues and expenditures.
Other organizations use bottom-up budgeting, a process developing budgets in which lower-level and middle managers anticipate their departments' resource needs, which are passed up the hierarchy and approved by top management. The bottom-up approach builds on the specialized knowledge of operating managers about environment and marketplace, which they have gleaned from day-to-day operations. In reality, the budgetary process usually involves a mixture of both styles.
Advantages and Disadvantages of Budget Control
Like other control methods, budgets have the potential to help organizations and their members reach their goals.
Advantages of Budget:
- The major strength of budgeting is that it coordinates activities across departments.
- Budgets translate strategic plans into action. They specify the resources, revenues, and activities required to carry out the strategic plan for the coming year.
- Budgets provide an excellent record of organizational activities.
- Budgets improve communication with employees.
- Budgets improve resources allocation, because all requests are clarified and justified.
- Budgets provide a tool for corrective action through reallocations.
- The major problem occurs when budgets are applied mechanically and rigidly.
- Budgets can demotivate employees because of lack of participation. If the budgets are arbitrarily imposed top down, employees will not understand the reason for budgeted expenditures, and will not be committed to them.
- Budgets can cause perceptions of unfairness.
- Budgets can create competition for resources and politics.
- A rigid budget structure reduces initiative and innovation at lower levels, making it impossible to obtain money for new ideas.
The Mother Tongue Based-Multi-Lingual Education (MTB-MLE)Towards Second and Third Language Acquisition Under the K-12 Enhanced Basic Education Act of 2013: A Reform and A Call of Times for a More Responsive Society
BERNARDO A. GARGABITE
EPS-1/ Division K-12 Lead Trainer
"Without a serious, dedicated and organized campaign to explain and defend bilingual education at the national level, in a very short time we will have nothing left to defend. (Krashen, 1994)." This dictum of the leading linguist and educational researcher made in almost a decade and half ago which centers on second language acquisition was still almost true until today.
He further stated that bilingual education helps English in two ways. First, teaching subject matter in the child’s first language provides knowledge, which helps the child understand instruction when it is presented in English. The second way bilingual education accelerates English is by providing literacy development in the first language, which is a short cut to English literacy. It is much easier to learn to read in a language you already know, and once you can read, you can read. The ability to read transfers rapidly across languages, even when the writing systems are different. (Krashen, 2004).
Finally realized by our Department of Education, the introduction of concepts in the in the first three years of basic education through the mother tongue based-multi-lingual education (MTB-MLE) is a giant leap towards a more functional education.
As stated and reiterated in Section 3 of Republic Act 10533 or the Enhanced Basic Education Act just recently signed into law, basic education is intended to meet basic learning needs which provides the foundation on which subsequent learning can be based. It encompasses kindergarten, elementary and secondary education as well as alternative learning systems for out-of-school learners and those with special needs.
Further, succeeding Section 4 of the same act stipulated that the enhanced basic education program encompasses at least one (1) year of kindergarten education, six (6) years of elementary education, and six (6) years of secondary education, in that sequence. Secondary education includes four (4) years of junior high school and two (2) years of senior high school education.
Kindergarten education shall mean one (1) year of preparatory education for children at least five (5) years old as a prerequisite for Grade I.
Elementary education refers to the second stage of compulsory basic education which is composed of six (6) years. The entrant age to this level is typically six (6) years old.
Secondary education refers to the third stage of compulsory basic education. It consists of four (4) years of junior high school education and two (2) years of senior high school education. The entrant age to the junior and senior high school levels are typically twelve (12) and sixteen (16) years old, respectively.
Basic education shall be delivered in languages understood by the learners as the language plays a strategic role in shaping the formative years of learners.
For kindergarten and the first three (3) years of elementary education, instruction, teaching materials and assessment shall be in the regional or native language of the learners. The Department of Education (DepED) shall formulate a mother language transition program from Grade 4 to Grade 6 so that Filipino and English shall be gradually introduced as languages of instruction until such time when these two (2) languages can become the primary languages of instruction at the secondary level.
Hence, mother language or first Language (LI) refers to language or languages first learned by a child, which he/she identifies with, is identified as a native language user of by others, which he/she knows best, or uses most. This includes Filipino sign language used by individuals with pertinent disabilities. The regional or native language refers to the traditional speech variety or variety of Filipino sign language existing in a region, area or place.
With these current imperatives in the Philippine education specifically mother tongue based multi-lingual education (MTB-MLE) towards second and third language acquisition in the Philippine setting under the K-12 Enhanced Basic Education Act of 2013, this educational reform is a welcome development in the education sector which is seemingly based on standards and competencies needed to master the proficiencies needed by our learners that is the focus of education efforts of all schools.
The preponderance of local and international research consistent with the Basic Education Reform Agenda (BESRA) recommendations affirms the benefits of Mother Tongue-Based Multilingual Education (MTB MLE). Convinced of this overwhelming evidence showing the advantage of learners who undergo learning in their first language, the DepEd issued DepE Order (DO) 74 on July 14, 2009, and thus institutionalized MTB MLE “as a fundamental educational policy and program” within the DepEd “in the whole stretch of formal education including pre-school and in the Alternative Learning System (ALS).”
To this end, the DepEd, along with partners both in government and in non-government organizations, have joined together to support DO 74 by strategically planning for the implementation of MTB MLE country-wide. As stated in DO 74, notable international studies (cf. Thomas and Collier) and local studies (cf. the Lubuagan program and study) clearly show the benefits to children who are educated under a MTB MLE method and pedagogy as compared to those who are not.
These studies show that: a) Use of Language 1 (L1) or the dialect allows learners to learn to read and write more quickly; b) Learners learn Language 2 (L2); the national language Filipino and Language 3 (L3); English more quickly when learning is first conducted in their L1; c) Learners who begin in their L1 realize greater and more efficient cognitive development and are better prepared for more and more cognitively demanding subject matter later on in their learning experience; and d) Learner achievement and performance is better measured when done in the learner’s L1, which reflects the learner’s real knowledge of concepts rather than their knowledge (or lack of knowledge) of the language in which the concepts are tested. The language of learning should also be the language of testing.
In order to achieve a single, overall Impact for learners within the educational
system in the Philippines, the Department of Education and its partners are focusing their efforts on 6 areas of focused activity in their Strategic Plan (StratPlan) which were clearly stated in the Vision/Impact Statement: Relevant and Quality Education for All statements to wit:
The desired Impact focuses on the fact that learners are enjoying relevant and quality education which supports their home languages and cultures; learning outcomes are improved country-wide; and the Philippines is succeeding in its goal of Education For All.
Towards these ends, its activities includes:
DepEd and its partners recognize that without the support and participation of the citizens of the Philippines, the goal of relevant and quality education for all through use of the learner’s L1 cannot be achieved. The goal/outcome of this activity area: Philippine citizenry are aware of, support, and are mobilized to accomplish the purpose, goals, and pedagogy of MTB MLE.
In order for MTB MLE to be institutionalized as a fundamental educational policy and program in the whole stretch of formal education, the DepEd and its partners must work to build into the educational system the capacity, that is, the capability, knowledge, competence, and faculty to implement the program at all levels of the education system. In order to do this, MTB MLE trainers must be equipped, teachers trained, and the numbers of these must grow yearly in order to address the large numbers of learners at the basic education level.
The goal/outcome of this activity area: DepEd and Private sector schools have the administrative and leadership capacity, the knowledge base among national level policy-makers and educators, the training capacity, and the teaching capacity in MTB MLE, and are implementing MTB MLE country-wide on an increasing scale, and propagating this teaching and training for an increasing number of policymakers, educators, trainers and teachers.
There are approximately 170 languages spoken in the Philippines. The Philippines is ranked the 10th most linguistically diverse nation on earth. Filipinos who speak some of the nation’s lesser known languages are frequently marginalized from the mainstream of Philippine education, commerce, and society due to language barriers. Materials must be developed even in the lesser known Philippine languages in order to reach the overall impact of quality and relevant education for all Filipinos. Strategies will be developed within this activity area to ensure that quality education materials are produced for all Filipinos in as many languages of learning (mother tongues) as necessary.
The goal/outcome of this activity area: Adequate L1 materials are available for each language taught in the MTB MLE program which integrate PELC’s standards through adapted curricula using language-specific orthographies.
The bilingual education policy institutionalized in the Philippines in 1974 mandated two languages of instruction: English and Filipino. Additionally, it allowed for use of the L1/mother tongue as an auxiliary language of instruction.
Since 1974, education has primarily been done in English and Filipino. Two things have resulted from this.
First, speakers of other Philippine languages have for decades learned that their language (and culture) is not important. This has led to the death and disfavor of many Philippine languages. Second, since 70% of Filipinos do not speak either English or Filipino at home, most Filipinos attend school not understanding the languages of instruction. As a result, school becomes an effort to learn these languages, rather than an effort to learn the concepts being taught using these languages. Learning of new concepts and development of critical thinking skills have been displaced by mere language learning.
Teachers trained in MTB MLE education methodology must learn new methods of teaching, such as teaching language (English and Filipino) using the learner’s mother tongue; and teaching Math and Science using the learner’s mother tongue. The goal/outcome of this activity area: Teachers graduating from pre-service teacher education programs are well versed in the theory and methods of MTB MLE and are able to access necessary resources, human and material, to implement MTB MLE in their classrooms.
This new education initiative will require the will of leadership to make space for it within the current DepEd and education bureaucracy. It will also require new, and creative ways of acquiring currently available local, regional, and national resources, as well as finding new sources for funds needed to implement the new policy. The goal/outcome for this activity area: MTB MLE is being planned, implemented, and managed well at all levels of the education system due to well written policies, and through a well developed organizational structure for this purpose. Funding is available for MTB MLE from local, national, and international sources, and managers and teachers are able to access this and other sources of funding for implementation and training purposes.
Careful attention must be given in the implementation process of MTB MLE in order to ensure quality outcomes. Therefore, MTB MLE programs must be certified for quality of content and delivery, training, and teaching, and school programs must be accredited by DepEd as approved MTB MLE programs.
The goal/outcome for this activity area: Well defined protocols and measurements are being used by the DepEd and by the CHED to assess, monitor, evaluate, and accredit various MTB MLE activities all across the Philippines.
Judging from comments or requests for information/clarification regarding the K to 12 and MTB-MLE programs — which reached a fever pitch the last few weeks as the new school year, 2012-2013, rolled in — there is quite a heap of confusion regarding the implementation of both programs. But rather than curse the darkness, let’s light some candles.
The apparent cause of the confusion among teachers and students alike appears to be that the appropriate info and implementation guidelines on both the K to 12 and MTB-MLE programs have not properly filtered down to those teachers out there in the field on whose shoulders rest the burden of implementing an ocean change in the basic education system.
The K to 12 Program covers kindergarten and 12 years of basic education (six years of primary education, four years of junior high school, and two years of senior high school [SHS]) to provide sufficient time for mastery of concepts and skills, develop lifelong learners, and prepare graduates for tertiary education, middle-level skills development, employment, and entrepreneurship.
The adoption of the program is in response to the need to improve the competitiveness of our country’s graduates as the ten-year basic education cycle is seen as inadequate for work and higher education. In fact, overseas Filipino workers are not automatically recognized as professionals[Ganzon, 2012] in other countries that view the ten-year education program as insufficient. The Philippines is the only country in Asia and is one of only three countries[DepEd, 2010] in the world with a ten-year basic education cycle.
Kindergarten has now been integrated into the basic education system to ensure that all grade 1 students are ready for academic learning.[DepEd, undated] Universal kindergarten started in SY 2011–2012 with a budget of P2.3 billion and was made mandatory starting SY 2012–2013 through the signing of Republic Act No. 10157 entitled “An Act Institutionalizing the Kindergarten Education into the Basic Education System and Appropriating Funds.
In SY 2012–2013, an estimated 2.3 million five-year-old children will enter kindergarten, of which 1.7 million (74 percent) will be served by public schools.
. The mother tongue will be the medium of instruction from kindergarten to grade 3. This includes the following: Tagalog, Kapampangan, Pangasinense, Iloko, Bikol, Cebuano, Hiligaynon, Waray, Tausug, Maguindanaoan, Maranao, and Chabacano. Medium of instruction will be English and Filipino starting grade 4.
. The core academic areas include Math; Filipino; English; Araling Panlipunan; Edukasyon sa Pagpapakatao; and Music, Arts, Physical Education, and Health (MAPEH). These are based on the College Readiness Standards of the Commission on Higher Education and are equivalent to the courses offered under the General Education Curriculum of Higher Education Institutions.
Science will be taught in grade 3, but its concepts will be integrated in other subjects like Health (under MAPEH), Math, and Languages in grades 1 and 2. Edukasyong Pangtahanan at Pangkabuhayan will be taught starting in grade 4. Technology and Livelihood Education and technical–vocational specializations, consistent with the Technical Education and Skills Development Authority training regulations, will start in grade 7.
The additional two years (grades 11 and 12) or SHS will allow students to choose among academic, technical–vocational, or sports and arts tracks depending on their interest, the community needs, and the results of their skills assessment. The SHS will allow mastery of core competencies for lifelong learning and preparedness for work, higher education, middle-level skills development, or entrepreneurship.
Program implementation will be in phases starting this June for SY 2012–2013. Grade 1 entrants in SY 2012–2013 will be the first batch to fully undergo the program, and incoming first-year high school students (or grade 7) in SY 2012–2013 will be the first to undergo the junior high school curriculum. [ Ganzon, 2012]
To prepare teachers for the new curriculum, a nationwide summer training program for about 140,000 grades 1 and 7 public school teachers was held in May. On for the succeeding years for the remaining grades until it reach the senior high school level. The Department of Education (DepEd) is also working with various private school associations to cover teachers in private schools (Luistro, 2012). To facilitate the transition from the existing ten-year basic education to 12 years, the DepEd will also implement the Senior High School (SHS) Readiness Assessment and K to 12 Modeling. (Tirado, 2010).
The perceived benefits of the program include: i) placing the Philippine education system at par with international standards, following the Washington Accord and the Bologna Accord; and ii) contributing to the development of a better educated society capable of pursuing productive employment, entrepreneurship, or higher education disciplines. (DepEd, 2010)
Enhancing the basic education curriculum and increasing the number of years for basic education was adopted as a Common Legislative Agenda during the February 28, 2011 Legislative–Executive Development Advisory Council (LEDAC) meeting. The administration-supported bills that aim to increase the number of years for basic education are Senate Bill 2713 (Recto), House Bill (HB) 4219 (Belmonte), and HB 4199 (Escudero). The bicameral legislative committee finally passed the final version and approved and upon signing of the Republic of the Philippines and was enacted as Republic Act 10533.
Kindergarten, Science: Grades 3 to 10, Physical Education: Grades 1 to 10, Music and Arts: Grades 1 to 10, Araling Panlipunan: Grades 1 to 7, Edukasyon sa Pagpapakatao:, Unang Baitang at Ika-10 Baitang, Health: Grades 1 to 10, Mathematics: Grades 1 to 10. Grade 11 and 12 will have 3 career tracks namely academics, vocational/technical and arts and sports. Grade 7 to 10 will be the junior high school while Grade 11 1nd 12 will be the senior high school.
The MTB-MLE program was be implemented nationwide effective June, in SY 2012–2013. Nine hundred twenty-one schools, including those for children of indigenous people, have piloted the MTB-MLE. The implementation of MTB-MLE will benefit from the experience of these 921 schools.
Twelve mother tongue languages were offered as a learning area and utilized as a language of instruction starting SY 2012–2013. These are Tagalog, Kapampangan, Pangasinense, Iloko, Bikol, Cebuano, Hiligaynon, Waray, Tausug, Maguindanaoan, Maranao, and Chabacano. The lingua franca in the area shall be used as the medium of instruction. The principle of MTB-MLE is to use the language that learners are most comfortable and familiar with.
Finally, with the promulgation of the Enhanced K-12 Basic Education Curriculum in the Philippine Educational System under Republic Act 10533, the doubts and apprehensions of many that in every particular government administration is the possibility of another priority and change of educational programs was ultimately erased. Following the so-called standards of almost all countries of at least 12 years basic education cycle plus the add-on competencies and a national certificates for the students taking up voc-tech in the senior high school levels, this basic education program shall ensure that at least our graduates will be minimally equipped and globally competitive to the rest of the world.
BERNARDO A. GARGABITE
EPS-1/ Division K-12 Lead Trainer
"Without a serious, dedicated and organized campaign to explain and defend bilingual education at the national level, in a very short time we will have nothing left to defend. (Krashen, 1994)." This dictum of the leading linguist and educational researcher made in almost a decade and half ago which centers on second language acquisition was still almost true until today.
He further stated that bilingual education helps English in two ways. First, teaching subject matter in the child’s first language provides knowledge, which helps the child understand instruction when it is presented in English. The second way bilingual education accelerates English is by providing literacy development in the first language, which is a short cut to English literacy. It is much easier to learn to read in a language you already know, and once you can read, you can read. The ability to read transfers rapidly across languages, even when the writing systems are different. (Krashen, 2004).
Finally realized by our Department of Education, the introduction of concepts in the in the first three years of basic education through the mother tongue based-multi-lingual education (MTB-MLE) is a giant leap towards a more functional education.
As stated and reiterated in Section 3 of Republic Act 10533 or the Enhanced Basic Education Act just recently signed into law, basic education is intended to meet basic learning needs which provides the foundation on which subsequent learning can be based. It encompasses kindergarten, elementary and secondary education as well as alternative learning systems for out-of-school learners and those with special needs.
Further, succeeding Section 4 of the same act stipulated that the enhanced basic education program encompasses at least one (1) year of kindergarten education, six (6) years of elementary education, and six (6) years of secondary education, in that sequence. Secondary education includes four (4) years of junior high school and two (2) years of senior high school education.
Kindergarten education shall mean one (1) year of preparatory education for children at least five (5) years old as a prerequisite for Grade I.
Elementary education refers to the second stage of compulsory basic education which is composed of six (6) years. The entrant age to this level is typically six (6) years old.
Secondary education refers to the third stage of compulsory basic education. It consists of four (4) years of junior high school education and two (2) years of senior high school education. The entrant age to the junior and senior high school levels are typically twelve (12) and sixteen (16) years old, respectively.
Basic education shall be delivered in languages understood by the learners as the language plays a strategic role in shaping the formative years of learners.
For kindergarten and the first three (3) years of elementary education, instruction, teaching materials and assessment shall be in the regional or native language of the learners. The Department of Education (DepED) shall formulate a mother language transition program from Grade 4 to Grade 6 so that Filipino and English shall be gradually introduced as languages of instruction until such time when these two (2) languages can become the primary languages of instruction at the secondary level.
Hence, mother language or first Language (LI) refers to language or languages first learned by a child, which he/she identifies with, is identified as a native language user of by others, which he/she knows best, or uses most. This includes Filipino sign language used by individuals with pertinent disabilities. The regional or native language refers to the traditional speech variety or variety of Filipino sign language existing in a region, area or place.
With these current imperatives in the Philippine education specifically mother tongue based multi-lingual education (MTB-MLE) towards second and third language acquisition in the Philippine setting under the K-12 Enhanced Basic Education Act of 2013, this educational reform is a welcome development in the education sector which is seemingly based on standards and competencies needed to master the proficiencies needed by our learners that is the focus of education efforts of all schools.
The preponderance of local and international research consistent with the Basic Education Reform Agenda (BESRA) recommendations affirms the benefits of Mother Tongue-Based Multilingual Education (MTB MLE). Convinced of this overwhelming evidence showing the advantage of learners who undergo learning in their first language, the DepEd issued DepE Order (DO) 74 on July 14, 2009, and thus institutionalized MTB MLE “as a fundamental educational policy and program” within the DepEd “in the whole stretch of formal education including pre-school and in the Alternative Learning System (ALS).”
To this end, the DepEd, along with partners both in government and in non-government organizations, have joined together to support DO 74 by strategically planning for the implementation of MTB MLE country-wide. As stated in DO 74, notable international studies (cf. Thomas and Collier) and local studies (cf. the Lubuagan program and study) clearly show the benefits to children who are educated under a MTB MLE method and pedagogy as compared to those who are not.
These studies show that: a) Use of Language 1 (L1) or the dialect allows learners to learn to read and write more quickly; b) Learners learn Language 2 (L2); the national language Filipino and Language 3 (L3); English more quickly when learning is first conducted in their L1; c) Learners who begin in their L1 realize greater and more efficient cognitive development and are better prepared for more and more cognitively demanding subject matter later on in their learning experience; and d) Learner achievement and performance is better measured when done in the learner’s L1, which reflects the learner’s real knowledge of concepts rather than their knowledge (or lack of knowledge) of the language in which the concepts are tested. The language of learning should also be the language of testing.
In order to achieve a single, overall Impact for learners within the educational
system in the Philippines, the Department of Education and its partners are focusing their efforts on 6 areas of focused activity in their Strategic Plan (StratPlan) which were clearly stated in the Vision/Impact Statement: Relevant and Quality Education for All statements to wit:
The desired Impact focuses on the fact that learners are enjoying relevant and quality education which supports their home languages and cultures; learning outcomes are improved country-wide; and the Philippines is succeeding in its goal of Education For All.
Towards these ends, its activities includes:
DepEd and its partners recognize that without the support and participation of the citizens of the Philippines, the goal of relevant and quality education for all through use of the learner’s L1 cannot be achieved. The goal/outcome of this activity area: Philippine citizenry are aware of, support, and are mobilized to accomplish the purpose, goals, and pedagogy of MTB MLE.
In order for MTB MLE to be institutionalized as a fundamental educational policy and program in the whole stretch of formal education, the DepEd and its partners must work to build into the educational system the capacity, that is, the capability, knowledge, competence, and faculty to implement the program at all levels of the education system. In order to do this, MTB MLE trainers must be equipped, teachers trained, and the numbers of these must grow yearly in order to address the large numbers of learners at the basic education level.
The goal/outcome of this activity area: DepEd and Private sector schools have the administrative and leadership capacity, the knowledge base among national level policy-makers and educators, the training capacity, and the teaching capacity in MTB MLE, and are implementing MTB MLE country-wide on an increasing scale, and propagating this teaching and training for an increasing number of policymakers, educators, trainers and teachers.
There are approximately 170 languages spoken in the Philippines. The Philippines is ranked the 10th most linguistically diverse nation on earth. Filipinos who speak some of the nation’s lesser known languages are frequently marginalized from the mainstream of Philippine education, commerce, and society due to language barriers. Materials must be developed even in the lesser known Philippine languages in order to reach the overall impact of quality and relevant education for all Filipinos. Strategies will be developed within this activity area to ensure that quality education materials are produced for all Filipinos in as many languages of learning (mother tongues) as necessary.
The goal/outcome of this activity area: Adequate L1 materials are available for each language taught in the MTB MLE program which integrate PELC’s standards through adapted curricula using language-specific orthographies.
The bilingual education policy institutionalized in the Philippines in 1974 mandated two languages of instruction: English and Filipino. Additionally, it allowed for use of the L1/mother tongue as an auxiliary language of instruction.
Since 1974, education has primarily been done in English and Filipino. Two things have resulted from this.
First, speakers of other Philippine languages have for decades learned that their language (and culture) is not important. This has led to the death and disfavor of many Philippine languages. Second, since 70% of Filipinos do not speak either English or Filipino at home, most Filipinos attend school not understanding the languages of instruction. As a result, school becomes an effort to learn these languages, rather than an effort to learn the concepts being taught using these languages. Learning of new concepts and development of critical thinking skills have been displaced by mere language learning.
Teachers trained in MTB MLE education methodology must learn new methods of teaching, such as teaching language (English and Filipino) using the learner’s mother tongue; and teaching Math and Science using the learner’s mother tongue. The goal/outcome of this activity area: Teachers graduating from pre-service teacher education programs are well versed in the theory and methods of MTB MLE and are able to access necessary resources, human and material, to implement MTB MLE in their classrooms.
This new education initiative will require the will of leadership to make space for it within the current DepEd and education bureaucracy. It will also require new, and creative ways of acquiring currently available local, regional, and national resources, as well as finding new sources for funds needed to implement the new policy. The goal/outcome for this activity area: MTB MLE is being planned, implemented, and managed well at all levels of the education system due to well written policies, and through a well developed organizational structure for this purpose. Funding is available for MTB MLE from local, national, and international sources, and managers and teachers are able to access this and other sources of funding for implementation and training purposes.
Careful attention must be given in the implementation process of MTB MLE in order to ensure quality outcomes. Therefore, MTB MLE programs must be certified for quality of content and delivery, training, and teaching, and school programs must be accredited by DepEd as approved MTB MLE programs.
The goal/outcome for this activity area: Well defined protocols and measurements are being used by the DepEd and by the CHED to assess, monitor, evaluate, and accredit various MTB MLE activities all across the Philippines.
Judging from comments or requests for information/clarification regarding the K to 12 and MTB-MLE programs — which reached a fever pitch the last few weeks as the new school year, 2012-2013, rolled in — there is quite a heap of confusion regarding the implementation of both programs. But rather than curse the darkness, let’s light some candles.
The apparent cause of the confusion among teachers and students alike appears to be that the appropriate info and implementation guidelines on both the K to 12 and MTB-MLE programs have not properly filtered down to those teachers out there in the field on whose shoulders rest the burden of implementing an ocean change in the basic education system.
The K to 12 Program covers kindergarten and 12 years of basic education (six years of primary education, four years of junior high school, and two years of senior high school [SHS]) to provide sufficient time for mastery of concepts and skills, develop lifelong learners, and prepare graduates for tertiary education, middle-level skills development, employment, and entrepreneurship.
The adoption of the program is in response to the need to improve the competitiveness of our country’s graduates as the ten-year basic education cycle is seen as inadequate for work and higher education. In fact, overseas Filipino workers are not automatically recognized as professionals[Ganzon, 2012] in other countries that view the ten-year education program as insufficient. The Philippines is the only country in Asia and is one of only three countries[DepEd, 2010] in the world with a ten-year basic education cycle.
Kindergarten has now been integrated into the basic education system to ensure that all grade 1 students are ready for academic learning.[DepEd, undated] Universal kindergarten started in SY 2011–2012 with a budget of P2.3 billion and was made mandatory starting SY 2012–2013 through the signing of Republic Act No. 10157 entitled “An Act Institutionalizing the Kindergarten Education into the Basic Education System and Appropriating Funds.
In SY 2012–2013, an estimated 2.3 million five-year-old children will enter kindergarten, of which 1.7 million (74 percent) will be served by public schools.
. The mother tongue will be the medium of instruction from kindergarten to grade 3. This includes the following: Tagalog, Kapampangan, Pangasinense, Iloko, Bikol, Cebuano, Hiligaynon, Waray, Tausug, Maguindanaoan, Maranao, and Chabacano. Medium of instruction will be English and Filipino starting grade 4.
. The core academic areas include Math; Filipino; English; Araling Panlipunan; Edukasyon sa Pagpapakatao; and Music, Arts, Physical Education, and Health (MAPEH). These are based on the College Readiness Standards of the Commission on Higher Education and are equivalent to the courses offered under the General Education Curriculum of Higher Education Institutions.
Science will be taught in grade 3, but its concepts will be integrated in other subjects like Health (under MAPEH), Math, and Languages in grades 1 and 2. Edukasyong Pangtahanan at Pangkabuhayan will be taught starting in grade 4. Technology and Livelihood Education and technical–vocational specializations, consistent with the Technical Education and Skills Development Authority training regulations, will start in grade 7.
The additional two years (grades 11 and 12) or SHS will allow students to choose among academic, technical–vocational, or sports and arts tracks depending on their interest, the community needs, and the results of their skills assessment. The SHS will allow mastery of core competencies for lifelong learning and preparedness for work, higher education, middle-level skills development, or entrepreneurship.
Program implementation will be in phases starting this June for SY 2012–2013. Grade 1 entrants in SY 2012–2013 will be the first batch to fully undergo the program, and incoming first-year high school students (or grade 7) in SY 2012–2013 will be the first to undergo the junior high school curriculum. [ Ganzon, 2012]
To prepare teachers for the new curriculum, a nationwide summer training program for about 140,000 grades 1 and 7 public school teachers was held in May. On for the succeeding years for the remaining grades until it reach the senior high school level. The Department of Education (DepEd) is also working with various private school associations to cover teachers in private schools (Luistro, 2012). To facilitate the transition from the existing ten-year basic education to 12 years, the DepEd will also implement the Senior High School (SHS) Readiness Assessment and K to 12 Modeling. (Tirado, 2010).
The perceived benefits of the program include: i) placing the Philippine education system at par with international standards, following the Washington Accord and the Bologna Accord; and ii) contributing to the development of a better educated society capable of pursuing productive employment, entrepreneurship, or higher education disciplines. (DepEd, 2010)
Enhancing the basic education curriculum and increasing the number of years for basic education was adopted as a Common Legislative Agenda during the February 28, 2011 Legislative–Executive Development Advisory Council (LEDAC) meeting. The administration-supported bills that aim to increase the number of years for basic education are Senate Bill 2713 (Recto), House Bill (HB) 4219 (Belmonte), and HB 4199 (Escudero). The bicameral legislative committee finally passed the final version and approved and upon signing of the Republic of the Philippines and was enacted as Republic Act 10533.
Kindergarten, Science: Grades 3 to 10, Physical Education: Grades 1 to 10, Music and Arts: Grades 1 to 10, Araling Panlipunan: Grades 1 to 7, Edukasyon sa Pagpapakatao:, Unang Baitang at Ika-10 Baitang, Health: Grades 1 to 10, Mathematics: Grades 1 to 10. Grade 11 and 12 will have 3 career tracks namely academics, vocational/technical and arts and sports. Grade 7 to 10 will be the junior high school while Grade 11 1nd 12 will be the senior high school.
The MTB-MLE program was be implemented nationwide effective June, in SY 2012–2013. Nine hundred twenty-one schools, including those for children of indigenous people, have piloted the MTB-MLE. The implementation of MTB-MLE will benefit from the experience of these 921 schools.
Twelve mother tongue languages were offered as a learning area and utilized as a language of instruction starting SY 2012–2013. These are Tagalog, Kapampangan, Pangasinense, Iloko, Bikol, Cebuano, Hiligaynon, Waray, Tausug, Maguindanaoan, Maranao, and Chabacano. The lingua franca in the area shall be used as the medium of instruction. The principle of MTB-MLE is to use the language that learners are most comfortable and familiar with.
Finally, with the promulgation of the Enhanced K-12 Basic Education Curriculum in the Philippine Educational System under Republic Act 10533, the doubts and apprehensions of many that in every particular government administration is the possibility of another priority and change of educational programs was ultimately erased. Following the so-called standards of almost all countries of at least 12 years basic education cycle plus the add-on competencies and a national certificates for the students taking up voc-tech in the senior high school levels, this basic education program shall ensure that at least our graduates will be minimally equipped and globally competitive to the rest of the world.