WHOLE BRAIN LEARNING SYSTEM

OUTCOME-BASED EDUCATION

TECHNOLOGY AND LIVELIHOOD EDUCATION

ENTREPRENEURSHIP and ICT 6

QUARTER 1
LEARNING
MODULE WEEK 6

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 1

 MODULE IN
TECHNOLOGY AND
LIVELIHOOD EDUCATION 6
QUARTER I
WEEK 6
DAY 1-5
The Ideal Entrepreneur

Development Teams

Writers: Michael C. Gelacio

Editors: Joel M. Remigio Joffrey P. Dela Cruz

Reviewers: Noralyn A. Dela Cruz

Illustrator: Nestor M. Lucero

Layout Artist: Jhone Terence C. Marucut

Management Team:

Vilma D. Eda Joye D. Madalipay

Lourdes B. Arucan Juanito V. Labao

Marju R. Miguel

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 2

CONTENT STANDARD:
Demonstrates knowledge and skills in performing advanced calculations on
numerical data using an electronic spreadsheet tool.

PERFORMANCE STANDARD:
Processes and summarizes numerical data using advanced functions and formulas
in an electronic spreadsheet tool.

MOST ESSENTIAL LEARNING COMPETENCIES:

• uses functions and formulas in an electronic spreadsheet tool to perform
advanced calculations on numerical data (TLEIE-0f-12)

OBJECTIVES:
After completing this module, you should be able to:

• define an electronic spreadsheet,

• enumerate the basic tools and functions of a spreadsheet,
• explain the basic formula in the spreadsheet, and
• perform calculations on numerical data using the spreadsheet

What I Need to Know

Computer technology improves the way the entrepreneurs conduct and

manage their businesses. Google Sheets, iWork Numbers, and Microsoft Excel are
just few examples of computer software programs that help businesses and
entrepreneurs run their day-to-day tasks.1

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 3

 In this module, you will learn the basic information in using the electronic
spreadsheet and the different tools and methods in calculating mathematical
problems.

The following are some reminders in using this module:

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

If you encounter any difficulty in answering the tasks in this module, do not hesitate
to consult your teacher or facilitator. Always bear in mind that your
teacher/facilitator are always available to help and guide you via the SMS, the Fb-
Gc portal and the Helpdesk link of your school.

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

What I Know

Find out how much you already know about the lesson by answering the test below.

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 4

Activity: Matching Type
Direction: Match Column A with Column B. Write the letter of the correct answer on
a separate sheet of paper.

COLUMN A COLUMN B

1. Spreadsheet A. arithmetic calculations used to compute

2. Electronic spreadsheet values entered in the spreadsheet.
3. Texts B. used to customize the look and feel of your
4. MS Excel workbook.
5. Formula C. starting sign of a basic Excel formula.
6. AutoSum D. is a piece of paper or a computer program
7. Basic Formatting Tools used for accounting and recording data using
8. Division rows and columns into which information can
9. Equal Sign be entered.
10. Cells E. a function in a spreadsheet program that
inserts a formula in the selected cell that adds
the numbers in the column above it. It sets the
range of cells by looking for numeric data
above the selected cell.
F. it represents a mathematical operation using
this symbol (/).
G. one example of the most commonly used
computerized worksheets.
H. a rectangular box that occurs at the
intersection of a vertical column and a
horizontal row in a worksheet.
I. are letters, symbols, numbers and spaces or
any combination that can enter into a cell
J. are numbers that can enter into a cell and
may be used in formula afterwards.
K. a software application that enables a user to
save, sort and manage data in an arranged
form of rows and columns.

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 5

 Lesson

1 SPREADSHEET

What’s New

With the advent of computer technology, data analysis has improved

immensely. Data analysis used to be done manually, and computations were made
only with the aid of calculators. Today, using a computer program will help you solve
mathematical problems or derive a quick and easy computation of given numbers. In
this lesson, you would learn the importance of the electronic spreadsheet, especially
in business enterprises.2

What is It

Read.

There are two types of spreadsheet:

1. Manual Spreadsheet - a piece of paper used for organizing, analyzing, and

calculating information using rows and columns into which information can be
entered.3 Accountants and entrepreneurs used graph paper and pencil to write
numeric information like expenses, costs, sales, or salaries. They also used
calculators to compute large numbers.1
2. Electronic Spreadsheet - a computer program that organizes numerical data into
rows and columns, for computing desired calculations and making overall
adjustments based on new data.3 It is used for computing large quantities of
numbers.1 Google Sheets, Work Numbers, and MS Excel are examples of
computer software program.

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 6

 In the business enterprise, entrepreneurs find it very useful in calculating the
sales and costs of their business for the day, month, and year. The use of an electronic
spreadsheet helps them make the right decisions in managing their money and
finances.1

Basic Tools and Functions of a Spreadsheet

1. Home - used to perform common commands such as bold, underline, copy, and
paste. It is also used to apply formats to cells in a worksheet. 4

2. Tables - related data in a cell or series of cells1

A. Formatting Rows and Columns - tabular format consisting of rows and
columns.

3. Basic Formulas - used to perform calculations on values entered.1 They are

arithmetic calculations that can perform in spreadsheet such as addition,
subtraction, to complex ones that involve series of calculations. 2
Symbol Operation Example
+ Addition =A1+B1
- Subtraction =A1- B1
* Multiplication =A1*B1
/ Division =A1/B1
4. Texts - are letters, symbols, numbers, and spaces or any combination that can
enter into a cell.2

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 7

5. Values - are numbers that can enter into a cell of a spreadsheet program and may
be used in a formula afterwards.2
6. Functions - built-in formulas that help perform mathematical operations easier
and faster.2
a. Sum - calculates the total of the values of range of cells. 2
b. AutoSum - inserts a formula in the selected cell that adds the numbers in
the column above it. It sets the range of cells by looking for numeric data
above the selected cell.3
c. Average - calculates the arithmetic mean of a range of cells or values.2
d. Count - counts the number of cells in a range of cells or values.2

Sample spreadsheet of a Business Income Statement

HAPPY NAIL SALON

Income Statement
(As of December 31, 2019)
Assets Pesos
Revenues
Cash Revenues P 85, 000.00
Credit Revenues P 38, 500.00
Total Revenues P 123, 500.00
Expenses
Supplies/Materials P 15, 000.00
Equipment P 23, 000.00
Depreciation Expense P 7, 500.00
Wages P 10, 000.00
Rent P 10, 000.00
Interest P 1, 500.00
Utilities P 8, 000.00
Total Expenses P 75, 000
Net Income (Before Tax) P 48, 500.00
Estimated Tax P 5, 000.00
Net Profit P 43, 500.00
2
The Basics of Better Family Living 6, p. 40

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 8

 What’s More

Let us go through the different functions in Excel when computing data, or doing simple
Mathematical functions.

1. Launch MS Excel and select “Blank Workbook”

2. Input your data in every cell.

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 9

3. To compute the total:

a. Check the data that you want to compute.

b. In the cell where you want the TOTAL to appear input the formula =(CELL
letter CELL number + (the other cell letters cell numbers, separating them with
the PLUS sign). Then hit ENTER.

CELL NUMBER

CELL LETTER

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 10

 c. The total will immediately appear after that.

4. For other operations, like SUBTRACTION, MULTIPLICATION and DIVISION, just

change the operation symbol.

For Subtraction, use (-)

For Division, use (/)

For Multiplication, use (*)

5. Another possible way to do simple SUM functions:

a. In your HOME tab, there is “AutoSum”. Click the cell you want the sum to
appear in, then click AUTOSUM. Cell letters and cell numbers will still be typed.

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 11

Let’s practice your skill in identifying the CELL NUMBER and LETTER of data in your
MS Excel. Give the needed information to complete the data. Numbers 1 and 2 are
done to serve as your basis.

Item Data Cell Number + Letter

1. P 38, 500.00 B8
2. P 48, 500.00 B19
3. P 5, 000.00

4. B11
5. B17
6. P 85, 000.00

7. P 23, 000.00

8. B13
9. B14
10. P 10, 000.00

11. P 1, 500.00

12. Total Expenses

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 12

 What I Have Learned

Activity 1: Direction: Complete the crossword puzzle below. Write your answer in a
separate sheet of paper.

Horizontal

2. refers to the number of cells in a range of cells or values

4. numbers that are used to perform calculations and to store data
7. used to calculate values in an electronic spreadsheet
9. a document used for organizing, analyzing, and calculating information in a
table
10. these are letters, symbols, numbers or any combination that can enter into a
cell

Vertical

1. spreadsheet program included as part of a free, web-based software office suite

offered by Google
3. it calculates the total of the values of range of cells
5. shows the basic formatting tools such as font, font size, bold, style, etc.
6. these are built-in formulas in a spreadsheet that help perform mathematical
operations easier and faster
8. symbol used for multiplication

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 13

Activity 2: Direction: Identify the following parts of the electronic spreadsheet using
MS Excel. Write your answer on a sheet of paper.

1
4 =SUM(B3:H3

2 6

3 5 =D3+D4

What I Can do

Assessment

Activity 1
Direction: Study the given data. Provide the needed data after the chart.

Item Question Answer

1. What is the formula to come up with the total =C9+C10
expenses of August 3 Monday?

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 14

 2. What is the formula to come up with the total
expenses of August 5 Wednesday?
3. What is the operation to come up with the
Profit?
4. What two data do we need to come up with the
daily profit?
5. Give the formula to come up with the weekly
sales.
6. Give the formula to come up with the weekly
Electric Bill.
7. Give the formula to come up with the weekly
wages.
8. Give the formula to come up with the profit of
Monday.
9. Give the formula to come up with the profit of
Thursday.
10. Give the formula to come up with the profit of
Saturday.

Activity 2
Direction: Study the given data. Provide the needed data after the chart.

Item Question Answer

1. Total Expenses:
a. Monday P 200 + P 2, 800
b. Tuesday

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 15

 c. Wednesday
d. Thursday
e. Friday
f. Saturday
2. Total Weekly Sales
3. Total Weekly Electric Bill
4. Total Weekly Wages
5. Profit
a. Monday
b. Tuesday
c. Wednesday
d. Thursday
e. Friday
f. Saturday

WBLS-OBE MELC-Aligned Self-Learning Module TLE 6 - Entrep & ICT 16

References:
1 David-Basbas, Leonora, Learning and Living in the 21st Century 6. 84-85 P.
Florentino St., Sta. Mesa Heights, Quezon City: Rex Printing Company, Inc., 2017
2 Arsenue, Ruth, A., Azarcon, Grace, B., Ipolan, Catalina, R., Quiambao, Yolanda, L.,
Mora, John, E., Paguio, Dondon, M., and Peralta, Gloria, A., The Basics of Better
Family Living 6. 1253 Gregorio Araneta Ave., Quezon City: Vibal Group, Inc., 2016
3 Spreadsheet, YourDictionary.com, LoveToKnow Corp,
https://www.yourdictionary.com/spreadsheet
4 http://informationtechnology.sienaheights.edu/uploads/6/5/6/7/6567343/excel-
hometab.pdf

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18 TLE 6 - Entrep & ICT Self-Learning Module MELC-Aligned WBLS-OBE
Activity 1
Horizontal Vertical
2. Count 1. Google sheets
4. Values 3. Sum
7. Formulas 5. Home
9. Spreadsheet 6. Functions
10. Texts 8. Asterisk
What I Have Learned
Item Data Cell Number + Letter
1. PHP 38, 500.00 B8
2. PHP 48, 500.00 B19
3. PHP 5, 000.00 B20
4. PHP 15, 000.00 B11
5. PHP 8, 000.00 B17
6. PHP 85, 000.00 B7
7. PHP 23, 000.00 B12
8. PHP 7, 500.00 B13
9. PHP 10, 000.00 B14
10. PHP 10, 000.00 B14 or B15
11. PHP 1, 500.00 B16
12. Total Expenses A18
What’s More
1. D 6. E
2. K 7. B
3. I 8. F
4. G 9. C
5. A 10. H
What I Know
ANSWER KEY
19 TLE 6 - Entrep & ICT Self-Learning Module MELC-Aligned WBLS-OBE
Item Question Answer
1. What is the formula to come up with the =C9+C10
total expenses of August 3 Monday?
2. What is the formula to come up with the =E9+E10
total expenses of August 5
Wednesday?
3. What is the operation to come up with =I7-I12
the Profit?
4. What two data do we need to come up Sales and Expenses
with the daily profit?
5. Give the formula to come up with the =C7+D7+E7+F7+G7+H7
weekly sales.
6. Give the formula to come up with the =C9+D9+E9+F9+G9+H9
weekly Electric Bill.
7. Give the formula to come up with the =C10+D10+E10+F10+G10+H10
weekly wages.
8. Give the formula to come up with the =C7-C12
profit of Monday.
9. Give the formula to come up with the =F7-F12
profit of Thursday.
10. Give the formula to come up with the =H7-H12
profit of Saturday.
Activity 1
Assessment
Activity 2
1. Home 4. AutoSum
2. Table 5. Sum
3. Cell 6. Values
20 TLE 6 - Entrep & ICT Self-Learning Module MELC-Aligned WBLS-OBE
Item Question Answer
1. Total Expenses:
a. Monday PHP 200 + PHP 2, 800
b. Tuesday PHP 250 + PHP 2, 800
c. Wednesday PHP 200 + PHP 2, 800
d. Thursday PHP 200 + PHP 2, 800
e. Friday PHP 250 + PHP 2, 800
f. Saturday PHP 200 + PHP 2, 800
2. Total Weekly Sales PHP 65, 000.00
3. Total Weekly Electric Bill PHP 1, 300.00
4. Total Weekly Wages PHP 16, 000.00
5. Profit
a. Monday PHP 7, 500.00
b. Tuesday PHP 7, 950.00
c. Wednesday PHP 9, 000.00
d. Thursday PHP 6, 500.00
e. Friday PHP 4, 950.00
f. Saturday PHP 11, 000.00
Nn
Activity 2
back cover
No references at the second to the last page and no