This course intends to develop and enhance the studentsā€™ knowledge, skills and values in the basic accounting process, concepts and procedures. This also provides an introduction to accounting within the context of business nd business decisions.  It covers topics for sole proprietorship form of business engaged in services and merchandising.

This unit discusses counting, arranging, reading, writing, ordering, comparing, identifying place value and value, identifying roman numbers, rounding numbers to 100 and beyond. The learners will recognize concrete representations of numbers, read and write their corresponding number and number words; count within 1000 and use the strategies of counting.