Fundamentals of
Accountancy, Business
and Management 1
Quarter 3 – Module 3:
Accounting Equation
Fundamentals of Accountancy, Business and Management 1 – Grade 11
Alternative Delivery Mode
Quarter 3 – Module 3: Accounting Equation
First Edition, 2020
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Fundamentals of
Accountancy, Business
and Management 1
Quarter 3 – Module 3:
Accounting Equation
Introductory Message
This Self-Learning Module (SLM) is prepared so that you, our dear learners, can
continue your studies and learn while at home. Activities, questions, directions,
exercises, and discussions are carefully stated for you to understand each lesson.
Each SLM is composed of different parts. Each part shall guide you step-bystep as you discover and understand the lesson prepared for you.
Pre-tests are provided to measure your prior knowledge on lessons in each SLM.
This will tell you if you need to proceed on completing this module or if you need to
ask your facilitator or your teacher’s assistance for better understanding of the
lesson. At the end of each module, you need to answer the post-test to self-check
your learning. Answer keys are provided for each activity and test. We trust that
you will be honest in using these.
In addition to the material in the main text, Notes to the Teacher are also
provided to our facilitators and parents for strategies and reminders on how they
can best help you on your home-based learning.
Please use this module with care. Do not put unnecessary marks on any part
of this SLM. Use a separate sheet of paper in answering the exercises and tests.
And read the instructions carefully before performing each task.
If you have any questions in using this SLM or any difficulty in answering the
tasks in this module, do not hesitate to consult your teacher or facilitator.
Thank you.
What I Need to Know
This module was designed and written so that you will learn the basic tool of
accounting equation. It will also help you learn to solve problems by applying the
basic accounting equation (ABM_FABM11-IIIc-17-18).
At the end of this module, you are expected to:
a.
illustrate the accounting equation and
b.
perform operations involving simple cases with the use of accounting
equation.
1
What I Know
Directions: Read the statement carefully and write TRUE if the statement is correct
and FALSE if not. Write your answers on a separate sheet of paper.
____________ 1. Accounting equation has two (2) sides.
____________ 2. Asset is equal to the total of liabilities and owner's equity.
____________ 3. Assets, liabilities, and owner’s equity are the components of the
accounting equation.
____________ 4. Assets are the resources borrowed by the owner.
____________ 5. If the business has liabilities it has obligations.
____________ 6. There are three (3) elements that affect equity account.
____________ 7. Investments affect the owner's equity account.
____________ 8.Assets and liabilities increase when the business purchases supplies
on account.
____________9. There is an increase in liability when you buy equipment on account.
___________10. If there is Php 500,000.00 worth of assets and Php 200,000.00 worth
of liabilities, then there is Php 300,000.00 worth of
owner's equity.
2
Lesson
1
Accounting Equation
Formulas and equations are important to solve a
certain mathematical problem not only in the fields of
Mathematics and Science but also in Accounting. Its
equation has two sides - the left and the right side. The
left side of the equation is the company’s assets and the
liabilities and equity are shown on the right side.
The accounting equation is composed of asset, liabilities, and owner's equity.
The asset is the sum of liabilities and owner's equity, while liability is the difference
after the owner’s equity is deducted to asset. Equity is the money that is bought by
owners of the company for running the business . There is also an extended
accounting equation where revenue and expenses are added.
Accounting equation is the foundation of other accounting formulas. This helps
one avoid confusions on computing assets, liabilities, or owner's equity.
What’s In
Directions: Analyze the problem carefully and answer the questions that follow.
Write your answers on a separate sheet of paper.
Hannah Mae Vista graduated as summa cum laude with the degree of B.S.
Accountancy and got her job through her brother’s recommendation. She has served
as an accountant on Vista Accounting Firm for three years. She has been very
passionate about her work since it was her dream to be an accountant. One day,
when she was doing the financial reports of the company, she noticed that the debit
and the credit sides were not balanced. She kept finding the errors but found none.
Unexpectedly, Hannah’s boss approached and told her that he got cash amounting
to Php 100,000.00 for personal use but he refused to record it as drawings or
withdrawals. Her boss wanted to record the Php 100,000.00 as expenses even though
it was used for his personal obligations.
3
Questions:
1. What is/are the principle/s being violated in the problem presented?
2. Is it a right decision for Hannah to record the supposed to be drawings as
expenses? Justify your answer.
Notes to the Teacher
This module prepares students to solve problems by using the
accounting equation.
Rubrics
Exemplary
Good
Poor
5pts.
3pts.
1pt.
Quality of
Information
Information clearly
relates to the main
topic and add new
concepts.
Information
somehow clearly
relates to the main
topic.
Information has
little or nothing to
do with the main
topic.
Critical Thinking
It enhances the
critical thinking
process
consistently
through reflection.
Some critical
thinking and
reflection is
demonstrated.
It does not answer
the question/s.
4
What’s New
Directions: Compute the missing amount in the equation. Write your answers on
a separate sheet of paper.
Assets
1.
?
Liabilities
Php 100,000.00
2.
Php
230,000.00
?
3.
Php
109,000.00
Php
4.
Php
650,000.00
?
5.
?
Php
7.
Php 2,716,217.00
8.
Php
9.
10.
456,000.00
729,879.00
?
Php
Php
50,000.00
Php
200,000.00
9,000.00
Php 90,000.00
6.
Owner's equity
?
Php
500,000.00
Php
700,000.00
Php 67,000.00
?
?
Php 1,729,000.00
Php 167,000.00
Php 123,456.00
15,676.00
?
?
Php
789,100.00
Php
13,780.00
What Is It
Remember that accounting equation must be balanced for each transaction. It
means that the asset should be equal to the total of liabilities and owner's equity.
The formula below shows that the asset is the sum of liabilities and owner's equity.
A = L + OE
The accounting equation consists of three (3) major accounts:
1. Assets are the items that a company owns that can provide future economic
benefit. Assets are valuable resources controlled by the company. Examples of
assets are cash, supplies, accounts receivable, and more.
5
2. Liabilities are the financial obligation of a company that results in the company’s
future sacrifices of economic benefits to other businesses. Some of its examples
are loans and accounts payable.
3. Equity is the money that is bought by owners of the company for running the
business. It is the residual interest of the owners which means any asset left
after paying liabilities is the right of the owner of the business.
Four elements that affect equity:
a. Investment is an asset or item acquired with the goal of generating income
or appreciation.
b. Withdrawal occurs when funds are removed from an account for personal
use.
c. Revenue is the total amount of income generated by the sale of goods or
services related to the company’s primary operations.
d. Expenses is the cost of operations that a company incurs to generate
revenue.
To maintain this equation, transactions affecting financial position accounts may
have the following effects:
•
Increase in Assets = Increase in Owner’s Equity
Example: Calma started his new business by depositing Php 350,000.00 in a
bank account in the name of Calma Graphics Design at Masa Bank.
•
Increase in Assets = Increase in Liabilities
Example: Calma acquired computer equipment by issuing a Php 40,000.00
note payable to Microsoft Office Systems. The note is due in six months.
•
Increase in one Asset = Decrease in another Asset
Example: Calma paid Php 10,000.00 to El Grande Suites for rent on the
office studio for the months of June, July, and August.
•
Decrease in Assets = Decrease in Liabilities
Example: Calma partially paid Php 15,000.00 for the purchase of computer
supplies on account.
•
Decrease in Assets = Decrease in Owner’s Equity
Example: Calma paid Php 5,000.00 to Bills Express for the semi-monthly
utilities.
•
Increase in Liabilities = Decrease in Owner’s Equity
Example: Yola Company billed Calma for Php 25,000.00 for the ads. Calma
will pay next month.
6
Here are the examples where you will see the effects of every transaction to the
major accounts.
Assets invested by the owner
July 1 – Sandy Dela Cruz started a catering service on July 1, 2020. She invested
Php 800,000.00 cash and car amounting to Php 200,000.00 which both
happened in the month of July.
Assets
Cash
Php 800,000.00
+
Car
Php 200,000.00
+
Liabilities
Owner's Equity
Dela Cruz, Capital
Php 1,000,000.00
+
Borrowings from the bank
July 2 – Sandy Dela Cruz borrowed Php 100,000.00 cash from Matagumpay
Bank for her business.
Assets
Cash
Php 100,000.00
+
Liabilities
Loans Payable
Php 100,000.00
+
Owner's Equity
The asset purchased for cash
July 7 – Sandy bought tables and chairs from Matibay Furnitures and paid
Php 45,000.00 cash.
Assets
Liabilities
Owner's Equity
Cash
Php 45,000.00
(-)
Furniture
Php 45,000.00
+
Assets purchased on account
July 15 – Various equipment were purchased on account from Masigasig
Trucking Services for Php 55,000.00.
Assets
Equipment Php
55,000.00
+
Liabilities
Accounts
Payable
Php 55,000.00
+
7
Owner's Equity
Cash withdrawal by the owner
July 18 – Sandy Dela Cruz made a withdrawal of Php 5,000 for her personal use.
Assets
Cash
Php 5,000.00
(-)
Liabilities
Owner's Equity
Dela Cruz,
Drawings
Php (5,000.00)
(-)
Payment of liability
July 20 – The account due to Masigasig Trucking Services was paid in cash.
Assets
Cash
Php 55,000.00
(-)
Liabilities
Accounts
Payable
Php 55,000.00
(-)
Owner's Equity
The table summarizes the effects of these transactions on the accounting equation:
Date
Assets
July
Cash
Car
1
Php 800,000.00
Php 200,000.00
2
Php 100,000.00
7
Php (45,000.00)
Furniture
Php 45,000.00
15
Php 55,000.00
18
Php (5,000.00)
20
Php (55,000)
Balances
Php 795,000.00
Php 200,000.00
Php 45,000.00
Total
Balance
Date
July
Php 55,000.00
Php 1,095,000.00
Liabilities
Payable Loans
Owner’s Equity
Accounts
Payable
1
2
Equipment
Dela Cruz Capital
Other Account Title
Php 1,000,000.00
Php 100,000.00
7
15
Php 55,000.00
18
(Php5,000.00)
20
Balances
Dela Cruz Drawings
(Php 55,000.00)
Php 100,000.00
Php 0.00
Total Balance
Php 995,000.00
Php 1,095,000.00
8
Received cash for revenue earned
July 21 – Sandy Dela Cruz’s catering service was hired and Php 15,000.00 cash
was received from the customers.
Assets
Cash
Php 15,000.00
+
Liabilities
Owner's Equity
Service Revenue
Php 15,000.00
+
Paid cash for expenses incurred
July 22 – Gas and oil worth Php 500.00, and car repairs worth Php 1,000.00
were paid in a cash transaction.
Assets
Cash
Php (1,500.00)
(-)
Liabilities
Owner's Equity
Gas & Oil
Php (500.00)
Repair Exp.
Php (1,000.00)
(-)
Revenue rendered on account
July 24 – Dela Cruz’s catering service was hired again by a customer but this time,
the customer was not able to pay Dela Cruz on that day. Instead, she made a
promise to pay Php 16,000.00 on July 31 and August 15.
Assets
Liabilities
Accounts
Receivable
Php 16,000.00
+
Owner's Equity
Service Revenue
Php 16,000.00
+
Paid for expenses incurred
July 25 – Dela Cruz paid Php 500.00 for the telephone bill.
Assets
Liabilities
Cash
Php
(500.00)
(-)
9
Owner's
Equity
Telephone
expense
Php
(500.00)
(-)
Revenue earned with a down payment, balance on the account
July 27 – Another customer hired the catering service of Dela Cruz and received a
bill amounting to Php 20,000.00 and 50% of it was collected.
Assets
Cash
Php 10,000.00
+
Accounts
Receivable
Php 10,000.00
+
Liabilities
Owner's Equity
Service Revenue
Php 20,000.00
+
Customer’s account collected in cash
July 30 – The customer on July 24 paid 50% of his account in cash.
Assets
Cash
Php 8,000.00
+
Accounts
Receivable Php
(8,000.00)
(-)
Liabilities
Owner's Equity
Paid cash for expenses incurred
July 31 – Sandy Dela Cruz paid Php 10,000.00 for rental of office space, and
salaries of Php 9,000.00.
Assets
Cash
Php
(19,000.00)
(-)
Liabilities
Owner's Equity
Salaries Expense
Php (9,000.00)
(-)
Rent Expense Php
(10,000.00)
(-)
10
The table summarizes the effects of these transactions on the accounting
equation, (increase or decrease in each account).
Sandy Dela Cruz’s Catering Service
Financial Transaction Worksheet
Month of July, 2020
Assets
Date
July
Cash
Car
1
2
7
15
18
P 800,000.00
P 200,000.00
20
P (55,000.00)
21
22
Furnitures
Equipment
Loans Payable
( in Php )
Accounts
Payable
Owner’s Equity
Aguinaldo,
Capital
Other
Account
Title
P 1,000,000.00
P 100,000.00
P (45,000.00)
P 45,000.00
P 55,000.00
P 55,000.00
P (5,000.00)
Dela Cruz,
Drawings
P 15,000.00
P 15,000.00
Service
Revenue
P (500.00)
P (500.00)
P (1,000.00)
P (1,000.00)
Repair
Expense
P 16,000.00
Service
Revenue
P (5,000.00)
P (55,000.00)
P 16,000.00
25
P (500.00)
27
P 10,000.00
Bal.
Accounts
Receivable
P 100,000.00
24
30
31
Liabilities
( in Php )
P (500.00)
P 10,000.00
P 20,000.00
P (10,000.00)
P (10,000.00)
P (9,000.00)
P (9,000.00)
P 807,000.00
Telephone
Expense
Service
Revenue
(8,000.00)
P 8,000.00
TOTAL BALANCES
Gas and Oil
P 200,000.00
P 45,000.00
P 55,000.00
P 18,000.00
P 100,000.00
P 1,125,000.00
P 1,125,000.00
11
P
0.00
P 1,025,000.00
Rent Expense
Salaries
Expense
What’s More
Directions: For each transaction, tell whether the assets, liabilities, and equity will
increase, decrease, or have no effect. Write + for increase, (-) for
decrease, and NE for no effect. Write your answers on a separate sheet
of paper.
Assets
Liabilities
1. The owner invested
cash in the business.
2. The owner withdrew
cash for personal use.
3. The company
received cash from a
bank loan.
4. The company paid
the bank loan.
5. The company
purchased supplies on
a cash basis.
6. The owner
contributed her
personal computer to
the business.
7. The company
purchased equipment
on account.
8. The company
purchased a piece of
land with a down
payment and signed
note.
9. The owner bought
furniture for the
business on account.
10. The company
repaid its suppliers.
12
Owner's Equity
What I Have Learned
Directions: Compute the amount of the missing element of financial position
(A= L+OE). Write your answers on a separate sheet of paper.
1. Del Mundo Corporation has assets of Php 500,000.00 and an owner’s
equity of Php 340,000.00.
2. Hernandez Cooperative has liabilities of Php 400,000.00 and an
owner’s equity of Php 320,000.00.
3. Valdez Plumbing Services has assets of Php 234,000.00 and liabilities
of Php 100,000.00.
4. Marta’s First Eatery has liabilities of Php 180,000.00 and an owner’s
equity of Php 230,300.00.
5. Paway Hub has assets of Php 892,000.00 and liabilities of
Php 190,000.00.
6. Golden Corporation has assets of Php 120,000.00 and liabilities of
Php 20,000.00.
7. Tessie’s Store has liabilities of Php 8,000.00 and an owner’s equity of
Php 12,000.00.
8. De Guzman Merchandise has assets of Php 500,000.00 and an
owner’s equity of Php 390,500.00.
9. Marziano Cooperative has liabilities of Php 90,000.00 and an owner’s
equity of Php 240,000.00.
10. Pearl Trading Enterprise has assets of Php 800,500.00 and liabilities
of Php 450,000.00.
13
What I Can Do
Directions: Analyze the transactions of Kim as the owner of Chinita Girl Spa
Services. Record the transactions using a financial transaction
worksheet indicated on the next page. Write your answers on a
separate sheet of paper.
June 1
Kim invested Php 500,000.00 cash and equipment amounting to
Php100,000.00 to open Chinita Girl Spa.
2
She borrowed Php 50,000.00 cash from Bamba Bank to be
used for her business.
7
She bought tables and chairs from Maginhawa Furnitures and
paid Php 20,000.00 cash.
15
Various equipment were purchased on account from Beauty
Shoppy for Php 50,000.00.
18
She made a withdrawal of Php 10,000.00 for her personal use.
20
The account due to Beauty Shoppy was paid in cash.
21
Chinita Girl Spa Services was hired. The cash of Php 10,000.00
was received from the customer.
22
Gas and oil worth Php 1,000.00 and equipment repairs worth
Php 1,000.00 were paid in a cash transaction.
24
Service was hired again by a customer for Php 15,000.00 but
this time the customer was only able to pay Kim 50% on that
day and she made a promise to pay the other 50% on June 30.
25
She paid Php 1,000.00 for the telephone bill.
27
Another customer hired the services of Chinita Girl Spa Services.
A bill was issued to them for Php 30,000.00 and 50% of it was
collected.
30
The remaining balance on the transaction last June 24 was
paid in cash.
30
She paid Php 5,000.00 for the office rental space and Php
4,000.00 for employees’ salaries.
14
Chinita Girl Spa Services
Financial Transaction Worksheet
Month of June, 2020
Date
June
ASSETS
Cash
Furnitures
Equipment
LIABILITIES
Accounts
Receivable
1
2
7
15
18
20
21
22
24
25
27
30
30
Bal.
Total
Balances
15
Loans
Payable
Accounts
Payable
OWNER’S
EQUITY
Kim,
Capital
Other
Account
Title
Assessment
Directions: Answer the questions that follow. Write the letter of your answers on
a separate sheet of paper.
1. Which is the accounting equation?
A. assets= liabilities + owner’s equity
B. liabilities = assets + owner’s equity
C. owner’s equity = assets + liabilities
D. assets = revenue - expenses
2. What are the resources owned by the owners?
A. expenses
B. liabilities
C. revenues
D. assets
3. Which term refers to the obligations of the business?
A. liabilities
B. assets
C. revenues
D. owner’s equity
4. Which refers to the remaining amount of the assets after paying all the
company’s liabilities?
A. revenues
B. owner’s equity
C. expenses
D. net profits
5. What does an extended accounting equation include?
A. revenues and expenses
B. revenues and assets
C. expenses and liabilities
D. none of the above
6. When the owner invested cash on the business, what account/s
increase/s?
A. assets and owner's equity
B. assets only
C. liabilities and assets
D. owner's equity only
16
7. Is there an effect on the assets account when the owner withdraws
cash for personal use?
A.
B.
C.
D.
Yes, it decreases.
Yes, it increases.
Yes, it increases and decreases.
None of the above
8. What would be the effect to the liabilities of the business after availing
loan from Panata Bank?
A. It remains the same.
B. It decreases.
C. It increases.
D. None of the above
9. Mr. Kim has assets of Php1,000,000.00 and liabilities of Php 300,000.00
What is his equity?
A. Php 700,000
B. Php 1,300,000
C. Php 800,000
D. 0
10. The liabilities of Senshin’s Shop are Php 450,000 and his equity is
Php 780,000. What is the business' total assets?
A. Php 1,032,000
B. Php 1,320,000
C. Php 1,023,000
D. Php 1,230,000
17
Additional Activities
Directions: Analyze the transactions of Ronald Cabiling Housekeeping Services
during the month of August 2020. Record the transactions using the
financial transaction worksheet. Write your answers on a separate
sheet of paper.
August1 –
Mr. Cabiling invested Php 1, 000,000.00 cash for his business.
2–
Various equipment were purchased for the business amounting
to Php 100,000.00
4–
Cabiling Housekeeping Services was hired by a customer and
they received a payment of Php 5, 000.00.
5–
Cabiling paid Php 3,000.00 for the salary of the employees.
7–
Another customer hired the service of Cabiling Housekeeping. A
bill was issued to them for Php 10,000.00 of which 90% was
collected.
13 –
Cabiling paid Php 2,000.00 for the telephone bill.
21 –
Cabiling invested again the amount of Php 50,000 in the
business.
25 –
The account on August 7 was finally collected in full.
28 –
The De Guzman family hired Cabiling Housekeeping Services to
clean their mansion amounting to Php 20,000.00. The family
paid the amount of Php 5,000.00 and the balance will be paid
on August 30.
30 –
Cabiling collected the balance from De Guzman family.
18
Date
August
1
2
4
5
7
13
21
25
28
30
Bal.
Cash
1.
2.
3.
4.
5.
19
Assessment
A
D
A
B
A
6. A
7. A
8. C
9. A
10. D
Additional Activities
Ronald Cabiling Housekeeping Service
Financial Transaction Worksheet
Month of August, 2020
ASSETS
LIABILITIES
Accounts
Receivable
Equipment
OWNER’S EQUITY
Cabiling,
Capital
P 1,000,000
(100,000)
Other
Account
Title
P 1,000,000
P 100,000
5,000
(3,000)
P 1,000
9,000
(2,000)
Service
Revenue
10,000
Salaries
Expense
(3,000)
Service
Revenue
5,000
(2,000)
50,000
Telephone
Expense
50,000
(1,000)
1,000
15,000
5,000
20,000
Service
Revenue
(15,000)
15,000
P 980,000
0
P 100,000
0
P 1,080,000
TOTAL BALANCES
P 1,080,000
P 1,080,000
Answer Key
Date
June
1
2
7
15
18
Cash
20
What I Have Learned
1. L= Php 160,000
6. OE = Php 100,000
2. A= Php 720,000
7. A= Php 20,000
3. OE= Php 134,000
8. L= Php 109,500
4. A = Php 410,300
9. A= Php 330,000
5. OE = Php 702,000
10. OE= Php 350,500
What Can I Do
Chinita Girl Spa Services
Financial Transaction Worksheet
Month of June, 2020
ASSETS
Furnitures
P 500,000
LIABILITIES
Accounts
Receivable
Equipment
Loans
Payable
Accoun
ts
Payable
(50,000)
20
24
Other
Account
Title
P 600,000
P 50,000
P 20,000
P 50,000
10,000
21
7,500
P 50,000
(10,000)
Kim,
Drawings
(50,000)
10,000
(1,000)
(1,000)
P 7,500
15,000
(1,000)
15,000
15,000
30,000
Service
Revenue
Gas and
Oil
Repair
Expense
Service
Revenue
Telephone
Expense
Service
Revenue
(7,500)
7,500
(5,000)
P 498,000
OWNER’S
EQUITY
Kim,
Capital
P 100,000
50,000
(20,000)
(10,000)
(1,000)
22
(1,000)
(1,000)
25
27
30
31
(5,000)
(4,000)
Bal.
(4,000)
P 20,000
P
150,000
P 15,000
TOTAL BALANCES
P 683,000
P 50,000
0
Rent
Expense
Salaries
Expense
P 633,000
P 683,000
ASSETS
21
What’s New
(In Php )
LIABILITIES
OWNER'S EQUITY
1. 150,000
2.
30,000
3.
100,000
4.
150,000
5. 790,000
6.
389,000
7.
987,217
8.
562,879
9. 912,556
10.
1,896
What’s More
NE
-
NE
+
NE
+
NE
+
+
NE
NE
NE
NE
-
NE
+
-
NE
+
NE
+
LIABILITIES
ASSETS
-
10. The company repaid its suppliers.
+
9. The owner bought furniture for the
business on account.
+-
8. The company purchased a piece of
land with a down payment and signed
note.
+
7. The company purchased equipment
on account.
+
6. The owner contributed her personal
computer to the business.
-+
5. The company purchased supplies on
a cash basis.
-
4. The company paid the bank loan.
+
3. The company received cash from a
bank loan.
-
2. The owner withdrew cash for
personal use.
1. The owner invested cash in the
business.
OWNER'S
EQUITY
2.
22
What I Know
8.
True
6. False 7.
3. True
True
1. True
True
4. False
9. True
5. True
10. True
What’s In
1. Business Entity Principle
2. Yes, Answer may vary
References
Anastacio, Ma. Flordeliza. 2011. Fundamentals Of Financial Management (With Industry Based
Perspective). Manila: Rex Book Store.
Gilbertson, Claudia. 2010. Fundamentals Of Accounting. 8th ed. Australia: Cengage Learning.
Padillo, Nicanor Jr. 2011. Financial Statements Preparation, Analysis And Interpretation. Manila: GIC
Enterprises.
Pefianco, Erlinda C. 1996. The Accounting Process: Principles And Problems. Makati: GoodWill Trading.
Young, Felina C. 2008. Principles Of Marketing. Manila: Rex BookStore.
Teaching Guide For Senior High School, Fundamentals Of Accountancy, Business And Management 1..
2016. Quezon City: Commission on Higher Education.
23
For inquiries or feedback, please write or call:
Department of Education – Region III,
Schools Division of Bataan - Curriculum Implementation Division
Learning Resources Management and Development Section (LRMDS)
Provincial Capitol Compound, Balanga City, Bataan
Telefax: (047) 237-2102
Email Address: bataan@deped.gov.ph