This document outlines the quarterly content standards, performance standards, and most essential learning competencies for mathematics for grades 1 and 2. For grade 1 quarter 1, the content standard is understanding of whole numbers up to 100, ordinal numbers up to 10th, and money up to PhP100. The associated learning competencies include visualizing, representing, and counting numbers from 0 to 100 using various materials. For grade 2 quarter 1, the content standards are understanding of whole numbers up to 1000, ordinal numbers up to 20th, money up to PhP100, and addition of whole numbers up to 1000 including money. The associated learning competencies include visualizing and representing numbers from 0 to 1000 with an emphasis on 101 to 1000