2. 1
Module
1
Department of Education Region 4A CALABARZON
Office Address: Gate 2 Karangalan Village, Cainta Rizal
Landline: 02-868-257-73, Local 420/421
Email Address: lrmd.calabarzon@deped.gov.ph
TLE Grade 7
PIVOT IV-A Learner’s Material
Quarter 1 Module 1
First Edition, 2020
Published by: Department of Education Region IV-A CALABARZON
Regional Director: Wilfredo E. Cabral
CLMD Chief: Job S. Zape, Jr.
Development Team of the Module
Author: Clarisa V. Barbachano
Editor: Marissa M. Esteban
Reviewer:
Illustrator:
Layout Artist:
Management Team:
Violeta L. Francisco, CID Chief
Marissa O. Aguirre, SDO EPS In-charge of LR
Romyr L. Lazo, EPS In-charge of LR
Yolanda S. Oliver , EPS Subject Area In-charge
Fe M. Ong-on Gowan, Librarian
Lhovie A. Cauilan, Teaching Aid Specialist
GRADE 7
TLE
Utilize Appropriate Kitchen
Tools, Equipment and
Paraphernalia
3. 2
Guide in Using PIVOT Learner’s Material
For the Parents/Guardian
For the Learner
This module provides an opportunity for you as a parent to
lead and guide the learning and development of your child. This will
allow your child to keep up with the lessons provided in a normal
classroom. As you utilize this module, you are encouraged to read
the lessons and the activities given. Communicate with the teachers
of your child and send them your insights about the sections of this
module to keep your child well guided and supported. Remind your
child that they may use separate sheets in answering pre-test, self-
check exercises and post test.
I hope you are excited because in this module, you will be
learning a new lesson to improve your sewing skill. You will be read-
ing more materials and this skill will help you make sense of the de-
tails present in the stories you are reading. Also, this will help you ac-
tivate some other important higher order thinking skills like explain-
ing, proving and defending. Read and understand the lessons. Read
the instructions of each test very well and answer them with honesty.
4. 3
PARTS OF PIVOT LEARNER’S MATERIAL
Parts of the LM Description
What I need to
know
The teacher utilizes appropriate strategies in
presenting the MELC and desired learning outcomes for
the day or week, purpose of the lesson, core
content and relevant samples. This allows teachers to
maximize learners awareness of their own knowledge as
regards content and skills required for the lesson.
What is new
What I know
The teacher presents activities, tasks , contents of
value and interest to the learners. This shall expose the
learners on what he/she knew, what he /she does not
know and what she/he wanted to know and learn. Most of
the activities and tasks must simply and
directly revolved around the concepts to develop and mas-
ter the skills or the MELC.
What is in
What is it
What is more
The teacher allows the learners to be engaged in
various tasks and opportunities in building their KSA’s to
meaningfully connect their learnings after doing the tasks
i n t h e D . T h i s p a r t e x p o s e s t h e
learner to real life situations /tasks that shall ignite his/
her interests to meet the expectation, make their perfor-
mance satisfactory or produce a product or
performance which lead him/ her to understand fully the
skills and concepts .
What I can do
What else I can do
What I have
learned
The teacher brings the learners to a process where they
shall demonstrate ideas, interpretation, mindset or values
and create pieces of information that will form part of
their knowledge in reflecting, relating or using it effectively
in any situation or context. This part encourages learners
i n c r e a t i n g c o n c e p t u a l
structures giving them the avenue to integrate new and
old learnings.
What I can achieve
Introduction
Development
Engagement
Assimilation
This module is a resource of information and guide in
understanding the Most Essential Learning Competencies (MELCs). Un-
derstanding the target contents and skills can be further
enriched thru the K to 12 Learning Materials and other
supplementary materials such as worksheets/activity sheets
provided by schools and/or Schools Division Offices and thru other learn-
ing delivery modalities including radio-based and TV-based
instruction (RB/TVI).
CLMD CALABARZON
5. 4
I Lesson
In this lesson, you will learn the different types of tools, equip-
ment and paraphernalia. You will also classify the types of appropriate
cleaning tools and equipment based on their uses.
There are materials, kitchen utensils and equipment commonly
found in the kitchen. Any cook should be familiar with the correct items
or utensils, devices and equipment in the kitchen. It is very important
to consider several things and not only the price when buying them. The
work of a cook requires specific tools, utensils, and equipment for proper
and efficient preparation of food. Each piece has been designed to accom-
plish a specific job in the kitchen.
The tools, utensils and equipment are made of different mate-
rials, each having certain advantages and disadvantages. The following
lists are materials of kitchen utensils and equipment commonly found in
the kitchen.
Examine the pictures below. What can you say about them?
Appropriate Kitchen Tool, Equipment and Paraphernalia
Aluminum is the best for all-around use. It is the most popular, lightweight,
attractive and less expensive. It requires care to keep it shiny and clean. Much
more, it gives even heat distribution no matter what heat temperature you have.
It is available in sheet or cast aluminum. Since it is a soft metal, the lighter gaug-
es will dent and scratch easily, making the utensil unusable. Aluminum turns
dark when used with alkalis, such as potatoes, beets, carrots and other vegeta-
bles. Acid vegetables like tomatoes will brighten it.
The materials found in the kitchen are made from the following:
Stainless Steel is the most popular material used for tools and equipment, but
is more expensive. It is easier to clean and shine and will not wear out as soon as
aluminum. Choose those with copper, aluminum or laminated steel bottoms to
spread heat and keep the pot from getting heat dark spots. Stainless steel uten-
sils maybe bought in many gauges, from light to heavy.
Weeks
1-3
6. 5
Ceramic and heat-proof glass is used espe-
cially for baking dishes, casseroles, and measur-
ing cups. Glass and ceramic conduct the heat
slowly and evenly. Teflon is a special coating
applied to the inside of some aluminum or steel
pots and pans. It helps food from not sticking to
the pan. It is easier to wash and clean, however,
take care not to scratch the Teflon coating with
sharp instrument such as knife or fork. Use
wooden or plastic spatula to turn or mix food
inside.
Glass is good for baking but not practical on top or
surface cooking. Great care is needed to make
Cast Iron is sturdy but must be kept seasoned to avoid rust. Salad oil with
no salt or shortening can be rub inside and out and dry. Wash with soap
(not detergent) before using.
Plastic and Hard Rubber are used for cutting and chopping boards, ta-
ble tops, bowls, trays, garbage pails and canisters. They are much less
dulling to knives than metal and more sanitary than wood. Plastics are
greatly durable and cheap but may not last long.
Cooking Utensils at Home
1. A baster is handy for returning some of the meat or poultry juices from the
pan, back to the food. Basting brushes can be used for the same purpose, but
they are also convenient for buttering the tops of breads and baked goods af-
ter they come out of the oven.
2. Cans, bottles, cartoons opener use to open
a food tin, preferably with a smooth operation, and comfortable grip and
turning knob.
3. Colanders also called a vegetable strainer are essential for various tasks from
cleaning vegetables to straining pasta or tin contents.
4. Flipper use for turning hamburgers and other food items.
5. Funnels – used to fill jars, made of various sizes of stainless steel, alumi-
num, or of plastic
6. Graters used to grate, shred, slice and separate foods such as carrots, cab-
bage and cheese.
7. Cutting Boards a wooden or plastic board where meats and vegetables can
be cut.
8. Dredgers – used to shake flour, salt, and pepper on meat, poultry, and fish.
7. 6
11.Kitchen Knives often referred to as cook's or chef's tools, knives are a
must for all types of kitchen tasks, from peeling an onion and slicing carrots, to
carving a roast or turkey .
12. Kitchen Shears They are practical for opening food packages, cutting tape or
string to package foods or simply to remove labels or tags from items. Other cut-
ting tools such as box cutters are just as handy,
especially for opening packages.
13. Measuring Cups, Spoons Measuring tools are among the most important
items found in any kitchen, since consistently good cooking depends upon accu-
rate measurements. Measuring tools should be standardized. Measuring cups and
spoons are also in the home kitchen. Scales are used to weigh materials of bigger
volumes. These are delicate and precision instruments that must be handled care-
fully and are more dependable in terms of accuracy.
14. Scraper- a rubber or silicone tools to blend or scrape the food from the bowl;
metal, silicone or plastic egg turners or flippers.
15. Serving Tongs enables you to more easily grab and transfer larger food items,
poultry or meat portions to a serving platter, to a hot skillet or deep fryer, or to a
plate. It gives you a better grip and the longer the tongs, the better especially
when used with a deep fryer, a large stock pot or at the barbecue.
16. Soup Ladle is used for serving soup or stews, but can also be used for gravy,
dessert sauces or other foods. A soup ladle also works well to remove or skim off
fat from soups and stews.
17. Whisks for Blending, Mixing used for whipping eggs or batter, and for blend-
ing gravies, sauces, and soups. The beaters are made of looped steel piano wires
which are twisted together to form the handle.
18. Wooden spoons continue to be kitchen essentials because of their usefulness
for used for creaming, stirring, and mixing. They should be made of hard wood .
9. Double boiler – used when temperatures must be kept below boiling, such as
for egg sauces, puddings, and to keep foods warm without overcooking.
10.Emery boards/sharpening steel – used to sharpen long knives.
Equipment
More complicated tools are called equipment. They may refer to a
small electrical appliance, such as a mixer, or a large, expensive, power-
operated appliance such a range or a refrigerator.
Equipment like range, ovens, refrigerators (conventional, convec-
tion and microwave) are mandatory pieces in the kitchen or in any food
establishment.
Learning Task No. 1: List down cleaning tools that you have in your kitch-
en, write the use of each cleaning tools, equipment and paraphernalia.
8. 7
Refrigerators/Freezers are necessary in preventing bacterial infections
from foods. Most refrigerators have special compartment for meat, fruits
and vegetables to keep the moisture content of each type of food. Butter
compartment holds butter separately to prevent food odours from spoiling
its flavour. Basically, refrigerator or freezer is an insulated box, equipped
with refrigeration unit and a control to maintain the proper inside temper-
ature for food storage.
Auxiliary equipment like griddles, tilting skillets, broilers/grills, steam-
ers, coffee makers, deep-fat fryers, wok, crockery, cutting equipment (meat
slicer, food choppers, grinders) mixers and bowls, pots and pans are uti-
lized most commonly in big food establishments, some with specialized us-
es and some are optional.
Blenders are used to chop, blend, mix, whip, puree, grate, and liquefy all
kinds of food. A blender is a very useful appliance. They vary in the
amount of power (voltage/wattage). Others vary and do not do the same
jobs.
Microwave Ovens have greatly increased their use in the food industry.
Foods can be prepared ahead of time, frozen or refrigerated during the
slack periods, and cooked or heated quickly in microwave ovens .
Appropriate Cleaning Tools and Equipment Based on Their Uses
Kitchens can quickly become the perfect breeding ground for bacte-
ria and germs, particularly when you are cooking for a commercial opera-
tion. You can avoid this by careful cleaning of your wooden, metal, stone
and plastic kitchen equipment and surfaces right after cooking and by re-
moving harmful microorganisms through periodic sanitization. Failure to
adequately clean and sanitize any food contact surfaces can lead to food-
borne illnesses. Clean and sanitized kitchen protects both workers and
guests from possible diseases. Every establishment must be equipped with
appropriate cleaning tools and equipment to ensure safety and care of the
things in the kitchen.
Types of f Appropriate Cleaning Tools and Equipment Based on their Uses
A. Cleaning Equipment Is any of a large tool or electric machine use for clean-
ing.
1. Dishwasher - is a machine for cleaning dishware and cutlery automatical-
ly. Unlike manual dishwashing, which relies largely on physical scrubbing to re-
move soiling, the mechanical dishwasher cleans by spraying hot water, typically
between 45 and 75 °C (110 and 170 °F), at the dishes, with lower temperatures
used for delicate items.
9. 8
Vacuum cleaner – it is used to eliminate loose soil and dust from carpet
surfaces and even hard surfaces.
Floor Polisher - To be used in scrubbing, stripping, and polishing hard
floor surfaces and also vinyl, wood parquet, etc.
Hydro Vacuum Cleaner - This is called an “all-purpose vacuum” as it is
used for both dry and wet surfaces and also for absorbing water in flood-
ed or wet surface.
Carpet Sweeper - This is used to pick-up dirt and particles from carpet.
B. Floor Cleaning Tools
1. Floor Squeegee
This is needed to remove excessive water from the surface and corners. It
also speeds up the drying process.
2. Soft broom - is for fine and flat surfaces like vinyl and wood. Stick
broom is ideal for rough surfaces like grounds.
3. Dust Mop - used to dust mop on the floor during follow up cleaning.
4. Floor Mop - For mopping, floor stripping and waxing.
5. Caution Sign
Warning sign to alert people that the floor is wet and slippery, and they
should not step on it. It is a tool for the prevention of slips and injuries.
6. Scouring Pads - Should not be used for painted surfaces, mirrors and
glass panels, nor with scouring powder. Always make sure the pads are
wet before using them.
Look at the pictures below. Can you name each of the cleaning
tool?
Sponges – used for cleaning fine or smooth surfaces.
Mop Wringer - Used to wring and flush out excess water in the mop dur-
ing damp mopping.
C. Acid Cleansers. These are used on mineral deposits and other soils that
detergents cannot remove. These cleaners are often used to remove scale in
ware washing machines and steam tables. It also removes carbon build up
from aluminum and stainless cook wares.
10. 9
Learning Task No. 2: Identify the word/s in each of the following statements.
Write your answer on a separate sheet of paper.
1. It is the most popular, lightweight, attractive and less expensive materials
of kitchen utensils and equipment.
2. A more complicated tool that may refer to a small electrical appliance.
3. A kitchen tool which is specifically designed for pulping garlic for cooking.
4. It is used to grate, shred, slice and separate foods.
5. A must for all types of kitchen tasks, from peeling an onion and slicing
carrots, to carving a roast or turkey often referred to as cook's or chef's
tools.
6. It is used to measure solids and dry ingredients.
7. These are used to measure smaller quantities of ingredients .
8. A rubber or silicone tools to blend or scrape the food from the bowl .
9. A special coating applied to the inside of some aluminum or steel p o t s
and pans that helps food from not sticking to the pan.
10. A kitchen essentials used for creaming, stirring, and mixing that m a d e
of a hard wood.
D. Chemical Cleaning Tools
1. Detergents -Used to routinely wash tableware, surfaces, and equipment.
Detergents can soften soil quickly. Examples: bar soap, dishwashing liquid and
powder detergent.
2. Solvent cleaners - Used on surfaces where grease has burned on.
Solvent cleaners are often called degreasers.
E. Other Cleaning Tools
1. Trash bins with plastic liners. The bins are for the disposal of trashes.
The plastic liner helps to capture soil moisture, as well as germs and fungi that
would embedded into the lining of the trash can.
2. Hand Gloves- Protection of cleaners against contamination during the
cleaning process
3. Grouting brush – is used for cleaning in between surfaces of tiles.
4. All-purpose micro-fiber cleaning cloth – these types of cloth can be used
Learning Task No. 3: Write the letter of the correct answer in your notebook.
1. Essential for various tasks from cleaning vegetables to straining pasta.
A. colanders B. cutting boards C. dredgers D. flippers
2. Used to grate, shred, slice and separate foods such as carrots , cabbage and
cheese.
A. funnel B. double boiler C. graters D. garlic press
3. Used to peel an onion and slice a carrot.
A. handy poultry and roasting tools C. kitchen shears
B. kitchen knives D. Peeler
4. Used for serving soup or stews. It is also used to remove or skim off fat from soup
and stew.
A. serving tongs B. soup ladle C. serving spoon D. seafood tools
5. Used to chop , blend ,mix, whip ,puree, grate and liquefy all kinds of food.
A. microwave C. refrigerator
B. blender D. whisks
D
11. 10
E
Learning Task No. 4: Identify the name of each tool/equipment. Choose from
the words inside the box below. Write its functions and importance/uses at
home. Do this in your notebook.
1 .__________________
2._________________
3.___________
4. ___________
5. _________________
Electric mixer Kitchen knives
Grater Rubber scraper Colander
Learning Task No. 5: Define the following materials where the kitchen tools,
equipment and paraphernalia are being made
1. Cast Iron
2. Glass
3. Aluminum
4. Stainless steel
5. Ceramic and heat proof glass
6. Plastic and hard rubber
Learning Task No. 6: List down kitchen tools , equipment and paraphernalia
that may found in the kitchen. Write their uses or importance. Use the rubrics
below as your guide for your score. Do this in your notebook.
15 tools, equipment and paraphernalia 100
13 tools , equipment and paraphernalia 95
11 tools, equipment and paraphernalia 90
9 tools, equipment and paraphernalia 85
7and below tools , kitchen and paraphernalia 80
12. 11
Learning Task No. 7: Put a check (√) mark if the statement is correct and an (X)
mark if incorrect. Write your answer on a separate sheet of paper.
1. Utensils need to be thoroughly washed in cold soapy water.
2. Follow the instructions on the sanitizer’s container carefully.
3. All utensils must then be thoroughly dried before they are re-used.
4. Cleaning will remove most of the dangerous bacteria present in the utensils.
5. Chemical sanitizer or very hot water were used in absence of dishwasher.
Learning Task No. 8: Read and analyze each statement below. Write T if the
statement is correct and F if it is wrong. Do this in your notebook.
1. Correct storing of cleaning equipment is necessary to eliminate the bacteria
that will grow right on or in them.
2. Clean and store the equipment correctly after every use.
3. Cleaning is an effective way to kill the microscopic organisms on tools,
equipment and kitchen premises.
4. Cleaning cloth is an example of cleaning equipment.
5. Never put equipment away unless it's ready for the next day's use.
A
Learning Task No. 9: Arrange the following steps chronologically. Use A for
the first step, B for second step and so on. Write your answer on a separate
sheet of paper.
1. Prepare diluted vinegar solution in a bucket. Dip your mop into the bucket,
wring the mop out and wipe across your kitchen floors.
2. Spray all-purpose cleaner onto kitchen surfaces and wipe off with a damp
cleaning rag.
3. Collect loose dust by sweeping the kitchen floor daily with a broom or static
sweeper and wiping down surfaces with a cleaning rag.
4. Fill a few bowls with about 1/2 cup each of baking soda. Place these around
your kitchen to absorb odor and keep the kitchen smelling fresh.
5. Make an all-purpose cleaner in a spray bottle .
Learning Task No. 10: Write the advantage (s) and disadvantage (s) of the fol-
lowing chemical sanitizers. Complete the table below in your notebook.
Sanitizer/Disinfectant Advantage(s) Disadvantage(s)
1. Chlorine
2. Iodine
3. Alcohol
4. Hydrogen Peroxide
5. Formaldehyde
13. 12
Lesson
I
In cookery, the basic knowledge in measurements and calculations are very
important as these will affect the quality and mark up of the products. In this
lesson, you will learn the abbreviations and equivalents of measurement as well
as measurements and conversion which you can use in making calculations of
the materials and ingredients in cookery.
The standard table of weight and measures and the table of equivalent is
shown below.
Week
4
Carry Out Measurements and Calculations
TABLE OF ABBREVIATIONS
Cup ……………. c. Gallon ……….gal.
Tablespoon …… T or tbsp. Drops ………. dr.
Teaspoon …… t. or tsp. Hour ………… hr.
Gram ……….. g. Minute ………. min.
Kilogram ……. kg. Peck ………… pk.
Pounds ……… lbs. Dash ………. dash
Pint ………….. pt. Ounce ……... oz.
Quarts ………. qts. Square …….. sq.
1 tablespoon = 3 teaspoon
2 tablespoon = 1/8 cup
4 tablespoon = ¼ cup
5 1/3 tablespoon = 1/3 cup
¾ cup plus 2 tablespoon = 7/8 cup
16 tablespoon = 1 cup
2 cups = 1 pint
4 cups = 1 quart
16 ounces = 1 pound
60 drops = 1 teaspoon
2.2 lbs. = 1 kilo
4 quarts = 1 gal.
4 cups = 1 quart
16 ounces = 1 pound
60 drops = 1 teaspoon
2.2 lbs. = 1 kilo
4 quarts = 1 gal.
14. 13
COMMON UNITS OF WEIGHT
1 pound = 463.59 grams
1 ounce = 28.35 grams
1 kilogram = 2.21 pounds
1 gram = .035 ounces
1 medium orange = ¼ to ½ cup ( slice )
1 medium apple = 1 cup slice
1 small can of evaporated milk = ¾ cup
1 big can of evaporated milk = 2 cups
1 lb. brown sugar = 2 ¼ cups ( packed )
1 lb. confectioner sugar = 3 ½ cups
1 lb. nuts = 4 ½ cups
1 lb. dried nuts = 2 cups
5 whole eggs = 1 cup
12 eggyolks = 1 cup
8 eggwhites = 1 cup
1 lemon = ¼ c. juice
1 bouillon cube = 1 tablespoon beef extract
1 cup sour milk = 1 cup milk plus 2 tablespoon
vinegar or lemon juice
1 lb. butter = 2 cups
1 bar butter = 1 cup
COMMON UNITS OF VOLUME
1 bushel ( bu ) = 4 pecks
1 peck ( pk ) = 8 quarts
1 gallon = 4 quarts
1 quart = 2 pints
= 964.4 milliliters
1 teaspoon = 4.9 milliliters
1 tablespoon = ½ fluid ounce
= 14.8milliliters
15 ounces raisins = 3 cups
1 pound dates = 2 ½ - 3 cups
½ pint whipping cream = 2 cups whipped cream
D
Abbreviations Equivalent Measurements
1. Cup _____________
2. Tablespoon ______
3. Teaspoon________
4. Gram ___________
5. Kilogram ________
6. 1 cup = ______ tablespoon
7. 1 tablespoon = _______teaspoon
8. 1 kilo = _______ grams
9. 1 cup = _______ ounces
10. 1 pint = _______ cups
Learning Task No. 1: Copy and complete the table below in your notebook.
15. 14
E
A
Learning Task No. 3: Write the abbreviation of the following terms. Write the
equivalent standard measurement. Do this in your notebook.
1. Kilogram _______ g
2. Tablespoon _______ g
3. Gallon _______ pint
4. Pounds _______ kg
5. Teaspoon _______ g
6. 1 cup ________ tablespoon
7. 1 teaspoon _______ drops
8. 1 big can of evaporated milk ______ cups
9. 1 cup egg yolks _______ egg yolks
10. 15 ounces raisins = _______ cups
Learning Task No. 2: Give sample equivalent measurement of the materials
given below. Use the table below to write your answer. Do this activity in your
notebook.
Sample Materials Equivalent Measurement
(unit)
1. 1 cup nuts
2. 4 table spoon sugar
2. 5 whole eggs
4. 1 gallon ice cream
5. 2 bars butter
6. 3 lbs. dried nuts
7. 5 big cans of evaporated milk
8. 1 teaspoon sugar
9. 16 tablespoon salt
10. 5 cups flour
Learning Task No. 4: Write a simple menu of ingredients to be used in cook-
ing your favorite foods during lunchtime. Indicate the use of standard units in
preparing the materials .
My favorite food during lunchtime is_________________________________________
The ingredients are__________________________________________________________
____________________________________________________________________________
Learning Task No. 5. Make your own table of abbreviations and conversion
that are commonly used in your kitchen. Do this in your notebook.
16. 15
Week
5
Calculate Cost of Production
I Lesson
In this lesson, you will learn the principles of costing and compute
cost of production whenever you want to put up your cookery business.
Markup is the difference between how much an item costs you, and how
much you sell that item for--it's your profit per item. Any person working in busi-
ness or retail will find the skill of being able to calculate markup percentage very
valuable.
Study the instructions below to come up with a cost of production of the
items that you want to put up in your business.
1.Calculate your peso markup. This is done by subtracting your buying price
from your selling price.
Example
Selling price 15.00
Purchase cost/buying price - 10.00
Peso markup 5.00
2. Decide whether you want to calculate your percentage markup based on cost
or selling price. Once you choose which you will be using to calculate, it is im-
portant you stick to the method you choose throughout all your calculations,
or you will end up with faulty data. If you decide to calculate your percent
markup based on cost, go on to Step 3. If you decide to calculate your percent
markup based on selling price, go on to Step 4.
3. Calculate percent markup based on cost. This is done by dividing the peso
markup by the cost.
Example Peso markup 5.00
Purchase cost/buying price ÷10.00
Percentage mark up .5 or 50%
4. Calculate your percent markup based on selling price. This is done by dividing
the peso markup by the selling price.
Example Peso markup 5.00
Selling price ÷15.00
Percentage mark up .33 or 33%
5. Make sure you consistently use either cost of the product or selling price to find
the percent markup on an item. Even though the cost, selling price, and peso
markup will always be the same, the percentage markup will be drastically differ-
ent depending on if you calculate it using selling price or cost. Using selling price
will give you a lower percentage markup (assuming you are making a profit), while
using cost will give you a higher percentage markup.
17. 16
D
The cost principle is an accounting principle that requires assets, liabilities,
and equity investments to be recorded on financial records at their original cost.
The cost principle is also known as the historical cost principle and the his-
torical cost concept.
Advantages of Cost Principle
The advantage of the historical cost principle is that the users of financial
statements could know exactly the original value of Assets or Liabilities in the fi-
nancial statements as it requires no adjustments.
This accounting treatment also less affects by accounting assumption. Veri-
fying the value of assets or liabilities base on a cost basis is much easier than
market value, and it is a simple method which is easy to understand by manage-
ment, accountant and auditor.
Disadvantage of Cost Principle
The Cost Accounting Concept does not reflect the real value of assets or liabilities
in the current market. By using this concept, the users will get confusing especial-
ly when the market value of assets or liabilities are significantly different from
original costs.
Learning Task No. 1: Complete the following table.
Items P u r c h a s e
cost/buying
price (Php)
Selling price
(Php)
Peso Mark Up
(Php)
P e r c e n t a g e
mark up
1. bibingka 5.00 7.00
2. cupcake 8.00 11.00
3. turon 10.00 14.00
4. hotcake 15.00 20.00
Learning Task No. 2: Write down five (5) advantages and disadvantages of cost
principle.
1 kl. Beef 350.00
Soy sauce 10.00
onion 10.00
garlic 12.00
Black pepper 3.00
Salt 2.00
Learning Task No. 3: Given the beefsteak recipe and its estimated cost,
compute for the break even price and impose a 50% mark up to deter-
mine the selling price of your product.
E
18. 17
A
Learning Task No. 4: Choose the letter of the correct answer. Write your an-
swer in your notebook.
1. It refers to the total cost of production divided by the number of units pro-
duced. It can also be obtained by summing the average variable costs and the
average fixed costs.
A. Fixed Cost C. Total cost
B. Average Cost D. Variable Cost
2. It takes into account all the costs incurred in the production process or when
offering a service.
A. Fixed Cost C. Total cost
B. Average Cost D. Variable Cost
3. Refers to the total sum of money needed for the production of a particular
quantity of output.
A. Selling Price C. Total Cost
B. Unit Cost D. Food Cost percentage
4. Costs are expenses that do not change with the amount of output produced.
A. Fixed Cost C. Total cost
B. Average Cost D. Variable cost
5. It is a market value or agreed exchange value that enables a buyer to pur-
chase goods or services.
A. Selling Price C. Break even price
B. Total Price D. Average price
Learning Task No. 5: Conduct an interview to your mother or any member of
the family regarding your family daily food allowances, compute for the food cost
per each member of the family. Write your answer in your notebook.
Learning Task No. 4: List down products that may be found in your home ,
then consider your self as a store owner, write down the cost of production and
show the solution . Write your answer in your notebook.
Learning Task No. 6: Write your reflection on the cost of production in food dai-
ly allowance at home. Do this in a separate sheet of paper.
I understand that______________________________________________________________
_______________________________________________________________________________
I realized that__________________________________________________________________
_______________________________________________________________________________
19. 18
I
Weeks
6-7
”Health has been defined as "a state of complete physical, mental and so-
cial well-being and not merely the absence of disease or infirmity. "Occupational
health is a multidisciplinary field of healthcare concerned with enabling an indi-
vidual to undertake their occupation, in the way that causes least harm to their
health. It contrasts, for example, with the promotion of health and safety at work,
which is concerned with preventing harm from any incidental hazards, arising in
the workplace. As defined by the World Health Organization (WHO) "occupational
health deals with all aspects of health and safety in the workplace and has a
strong focus on primary prevention of hazards.
Lesson
Importance of Occupational Health and Safety
Procedures
Occupational Safety and Health is a cross-disciplinary area concerned
with protecting the safety, health and welfare of people engaged in work.
The goal of all occupational safety and health programs is to foster a
safe work environment. As a secondary effect, it may also protect co-workers,
family members, employers, customers, suppliers, nearby communities, and
other members of the public who are impacted by the workplace environ-
ment. It may involve interactions among many subject areas, including medi-
cine, occupational well-being, public health, safety engineering/industrial en-
gineering, chemistry, health physics and others.
THE IMPORTANCE OF OCCUPATIONAL HEALTH SAFETY
Occupational safety deals with all aspects of physical, mental and social
health and safety in a workplace. It is the umbrella for company’s efforts to pre-
vent injuries and hazards in all work environments.
Every industry presents various kinds of safety hazards to its employ-
ees. The spectrum of possible occupational safety risks ranges from severe and
immediate physical dangers to milder hazards. The more immediate cases can
be fires, explosions, chemical hazards or other such dangers that present an im-
mediate threat to an employee’s life. Milder hazards include challenges in ergo-
nomics, workloads, mental capacity and general well-being of employees. The
latter kinds of risks often take place in an office environment. However, whatev-
er business you are in, there is always the possibility of an accident happen-
ing to someone.
Effective occupational health safety procedure may lead to:
1. Occupational safety creates new opportunities
2. Occupational safety affects company reputation and productivity
3. Well-maintained occupational safety saves money
4. Control hazards and risks in the workplace.
20. 19
5. Use caution when working around hot oil.
6. Get trained in the proper use and maintenance of your deep fryer.
7. Observe all safety procedures and wear all protective equipment provided for
your use while preparing hot items .
8. Use gloves and scrapers and other cleaning tools with handles.
9. Use the correct grease level and cooking temperatures for your deep fryer.
10. Keep stove surfaces clean to prevent grease flare-ups.
11. Avoid reaching over or climbing on top of fryers and other hot surfaces.
12. Keep floor surfaces clean and dry .
13. Do not work closely to hot fryers when the floor is wet.
14. Do not spill water or ice into oil.
15. Do not overfill or pour excessive amounts of frozen fries into deep fryer .
16. Do not pour excess ice from fry packages into the fryer.
17. Do not overheat the oil.
18. Do not move or strain hot oil containers; wait until the oil is cool.
19. Do not store oil on floors by grill area.
20. Extinguish hot oil/grease fires by using a class K fire extinguisher.
Learning Task No. 1: Identify the needed type of protection against the hazard
described in each situation.. Write the letter corresponding to the kind of haz-
ard. Do this on a separate sheet of paper.
A. Fire B. crime C. natural hazards D. accidents E. Legislation that may
affect your business.
1.Cooking ranges, boilers and deep-fat fryers without fitted thermostats or
emergency cutoff valves to turn off.
2. Non-visual inspections of all portable electrical items and electrical wiring.
3. Prepare a flood plan for your business.
4.Consider putting shop-fronts with grilles or shutters to deter smash and grab
raiders.
5. Keeping the premises clean, tidy, congestion-free and well lit will go a long
way to preventing most of this type of accident.
6. Do make aisles and passageways sufficiently wide for easy movement and
keep clear at all times.
7. Clear up spillage promptly and post warning notices.
8. Manufacturing and packaging standards should pass the regulatory board.
9. Only licensed electrical engineers should checked and inspect electrical in-
stallations and wirings.
10. A food establishment should be in a free-flood area.
11. Do make aisles and passageways sufficiently wide for easy movement and
keep clear at all times.
12. Clear up spillage promptly and post warning notices.
13. Manufacturing and packaging standards should pass the regulatory board.
14. Only licensed electrical engineers should checked and inspect electrical
installations and wirings.
15. A food establishment should be in a free-flood area.
D
21. 20
A
E
Learning Task No. 2: Write T if the sentence is correct and F if wrong in your
notebook.
1. Occupational safety deals with all aspects of physical, mental and
social health and safety in a workplace.
2. Do not work closely to hot fryers when the floor is wet.
3. Extinguish hot oil/grease fires by using a class K fire
Extinguisher.
4. Do not move or strain hot oil containers; wait until the oil is cool!
5.Never reach into appliances like mixers and blenders while they're
running.
Learning Task No. 3: Write ten (10) occupational hazards. Suggest ways on
how to prevent these hazards. Complete the table below in your notebook.
Occupational Safety and Health Hazard Preventive Measures
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Learning Task No. 4: List common occupational and safety hazards that you
have watched or read about. Write a reflection on this.
The most common occupational and safety hazards are_________________________
_______________________________________________________________________________
______________________________________________________________________________.
I realized that_________________________________________________________________
______________________________________________________________________________
_____________________________________________________________________________.
I realized that________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________.
22. 21
I
There are ways by which you can evaluate and control hazards that are
found in your workplaces. In this lesson, you will learn the different kitchen
hazards and evaluate some of the common hazard at workplace.
Hazards in commercial kitchens often relate to food preparation equip-
ment, manual handling, the way stock is stored, and the cleanliness of the
environment. But in truth, most if not all hazards are created by people. If you
work in accordance with your food handler’s safety training and the prevention
measures discussed below, you’ll cut hazards down to a safe minimum.
Manual handling include carrying, lifting, pushing, and other manual
handling maneuvers can, if not done safely, seriously harm the body’s mus-
culoskeletal system. The Health and Safety Executive reports that over 30% of
food and drink industry injuries are mainly musculoskeletal injuries caused by
manual handling. Examples of manual handling include (1) Lifting boxes and
crates of food, (2) Pushing or pulling wheeled racks (such as trolleys, (3) carry-
ing pots or stacks of plates, (4) moving equipment., (5) handing containers of
drinks (including casks and kegs, (6) unloading food and drink deliveries, (7)
cutting , (8) deboning (meat and poultry), and (9) reaching for items on shelves
or in walk-in fridges. Maneuvering awkward loads with contents that shift, like
casks and kegs, are especially risky, as you usually have to adjust your grip on
the move to minimize strain.
To minimize manual handling hazards, you should (1) keep the load
close to your body, with the heaviest side facing yourself, (2) get a good grip of
the load and adopt a stable position, (3) know your limits – if a load is too
strenuous, don’t push yourself. Loads should never exceed 25kg, (4) adopt a
good posture – keep your back straight and avoid twisting or leaning, and (5)
clear away obstacles or wet patches on the route beforehand.
Week
8
Lesson
Evaluate and Control Hazards in the
Workplaces
Slips, trips, and falls
Kitchens often have numerous slips, trip, and fall risks created by
human error, meaning you and others need to focus closely on proper
safety practices and housekeeping. These include (1) floor contamina-
tion, such as spillages of water, sauces, oil, and flour., (2) wet floors from
cleaning, (3) obstructions in walkways, including trailing cables, boxes
and crates, bins, cleaning equipment, (4) uneven, worn down, or loose
flooring and (5) using a ladder to access high pantry shelves.
To minimize slip, trip, and fall hazards, you should (1) carry out
good housekeeping – clean spillages and move obstructions out of
walkways right away, (2) take extra care while cleaning – avoid leaving
puddles behind and make sure the cleaning materials you’re using are
correct for the type of floor in your kitchen. Dry mop where possible to
eliminate slip risks altogether, (3) report any issues with the flooring
or work activities
23. 22
that are generating hazards when they shouldn’t, for example leaking equipment,
(4) se ladders in accordance with safety instructions – rest ladders on a firm, level
surface and only use them for up to 30 minutes. Do not lift more than 10kg up a
ladder and (5) avoid accessing heights without a suitable ladder – chairs and
shelves are unsafe to stand on. Carry out deliveries with a co–worker – working
with someone minimizes the amount of times you have to step on and off the back
of a truck and put yourself at risk of falling. Food or item storage is also im-
portant. To store correctly, you should (1) store heavy items no higher than waist
height and don’t overstock shelves, (2) use a FIFO (First In, First Out) food stor-
age system, (3) use a stepladder if you must access higher shelves, so you don’t
have to reach above your head. Follow ladder safety rules, (4) follow your food
safety and hygiene training, (5) know how to store food in the fridge safely: ready-
to-eat food on the top; raw meat, poultry, and fish on the bottom; and fruits and
veg in the bottom drawer. Keep food in containers for further separation, and don’t
overload the fridge, (6) check best before and use-by dates on stock regularly, (7)
keep allergenic ingredients well away from non-allergenic ones, and (8) ensure
the temperature of the fridge is between 0-5°c and the freezer is below -18°c.
D
Fire and Electrical Hazards
You regularly use electrical equipment and naked flames in a kitchen. Fire
and electricity are serious dangers. They can cause burns and shocks or even
ignite a fire. To minimize fire and electrical hazards, you should (1) keep an eye
out for sources of ignition and fuel – remove cardboard boxes, packaging, and
flour (with wet cleaning to prevent creating a combustible cloud)., (2) take extreme
care when working around naked flames or electric stoves, and keep flammable
materials away from sources of heat and remember to wear a suitable chef’s safety
jacket, (3) check appliances and equipment’s cables and plugs for signs such as
fraying, dents, cracks, exposed wires, or burn marks. Also listen out for any
unusual sounds, (4) clean up spilled chemicals immediately like use of non-
flammable materials to do so, (5) use electrical equipment and appliances only
for their intended purpose – follow all training provided to you, (6) keep electrical
appliances away from water and do not overload socket outlets and (7) never
attempt to repair electrical equipment yourself – if it appears faulty or has
stopped working, take it out of use and report it to senior staff ASAP. Turn off all
electrical equipment, stoves, and ovens at the end of the work day and when
cleaning.
Learning Task No. 1: Give your conclusion regarding the picture below.
What are the things you can do to prevent dangers in the kitchen. List down
safety measures to this scenario in your notebook.
24. 23
E
Learning Task No. 2: Illustrate a kitchen that shows proper labels of materials,
arrangement of materials, tools and equipment and a signage that fits on its
specific place. Do this activity in your notebook.
A
Learning Task No. 2: Observe activity in your kitchen. Complete the table by
filling out the identified hazards, consequences and solutions. Do this activity
in your notebook.
Hazard/s Consequence Solution
Learning Task No. 3: Put check (/) if the sentence is true and cross (x) if false.
Write your answer in your notebook.
1. Correct level of grease and temperature must be observe when deep frying.
2. Caution must be observed when working with hot oil or objects
3. Washed utensils are to be dried by towel after manual dishwashing.
4. Hot-holding equipment include only steam tables and hot cabinets
5. Hazards Analysis and Critical Control Point is a food safety system that helps
identify and control any danger of food contamination.
Learning Task No. 4: Write the meaning of the following signages. Choose
from the words inside the box. Write your answer in your notebook.
No smoking Do not touch
Wearing protective gear Electrical hazard
References
K to 12 Basic Education Curriculum , Technology and Livelihood
Education . Learning Module in Commercial Cooking
25. 24
Para sa mga katanungan o puna, sumulat o tumawag
sa:
Cavite National High School
Office Address: Chief E. Martin, Caridad , Cavite City
Teacher : Mrs. Clarisa V. Barbachano
clarisa.barbachano@deped.gov.ph
09058905937 / 538-66-07
Mrs. Gracita V. Daňo
gracedano0416@gmail.com
09358858681
