TeachBiz and Skills with Teacher Aj

DepEd Memorandum No. 036, s. 2026
Pilot Implementation of the Strengthened Senior High School Curriculum for Grade 12 in School Year 2026-2027

National Budget Circular (NBC) No. 602 dated April 23, 2026):

20% Cost Reduction on MOOE:
-Travelling expenses
-Trainings and scholarships expenses
-Supplies and materials
-Utility expenses
-Representation expenses
-Other MOOE items that may be conserved through bureaucratic efficiency

Heavenly Father,
You are the true light who shines in every corner of our lives.
In You, there is no darkness—only truth, love, and purity.
Lord, guide my steps each day.
When I feel lost or surrounded by shadows,
remind me that Your light never fades.
Illuminate my heart so I may walk in righteousness
and reflect Your goodness to others.
Cleanse me from anything that separates me from Your light.
Fill me with wisdom, peace, and courage
to live a life that honors You.
May Your light shine through me—
in my words, my actions, and my thoughts—
so others may see Your glory.
I trust in Your promise, Lord,
that wherever Your light is, darkness cannot remain.
In Jesus’ name,
Amen.

In accounting, every transaction follows a very important rule:

For every debit, there is a corresponding credit.
This is what we call the double-entry system.

✔️ What is Debit (DR)?
Debit refers to the left side of an account.
When we say “debit,” it does not always mean increase or decrease. Its effect depends on the type of account involved.
However, in general:
Debit increases Assets and Expenses
Debit decreases Liabilities, Equity, and Revenue
📌 Example:
If a business deposits cash in the bank, the Cash account increases, so we debit Cash.

✔️ What is Credit (CR)?
Credit refers to the right side of an account.
Like debit, its effect depends on the account type.
In general:
Credit increases Liabilities, Equity, and Revenue
Credit decreases Assets and Expenses
📌 Example:
If a business borrows money from a bank, the Loan (Liability) increases, so we credit Loans Payable.
⚖️ Effect on Different Accounts
To better understand, let’s group the accounts:
1. Assets and Expenses
Debit → Increase
Credit → Decrease
2. Liabilities, Owner’s Equity, and Revenue
Debit → Decrease
Credit → Increase

🔎 This is why understanding the type of account is very important before deciding whether to debit or credit.

Applying in Transactions
Let’s look at simple examples:
Owner invested cash in the business
Debit: Cash (Asset increases)
Credit: Owner’s Capital (Equity increases)
Bought supplies using cash
Debit: Supplies (Asset increases)
Credit: Cash (Asset decreases)
Paid rent
Debit: Rent Expense (Expense increases)
Credit: Cash (Asset decreases)
Borrowed money from the bank
Debit: Cash (Asset increases)
Credit: Loan Payable (Liability increases)

Golden Rule (Simplified Guide)
A simple way to remember:
Debit the receiver
Credit the giver
Although this is a basic guide, you still need to consider the type of account for accuracy.

🔎 Key Takeaway
Debit and credit are not about “good” or “bad.”
They are simply positions in accounting that help us record transactions correctly.
👉 The most important thing to remember:
Every debit must always be equal to a credit.

Good morning ゚

Navigating Change: A Teacher's Journey Through an Evolving Curriculum

The continuous changes in our educational system bring both hope and uncertainty. As we face the implementation of a strengthened Senior High School program alongside a trimester scheme within a single academic year, it is difficult not to reflect on how the K to 12 Program itself has not yet been fully realized. Many of its goals, structures, and intended outcomes are still in progress, yet we are already transitioning into another major shift.
These changes, while designed to improve the quality of education, place a significant weight on teachers. We are expected to adapt quickly—revising lesson plans, restructuring assessments, and aligning with new standards—all within a limited preparation time. The reality is that much of the adjustment will fall on us, the teachers, who serve as the bridge between policy and practice.
There is a sense that everything will change this coming school year—curriculum, pacing, expectations, and even the rhythm of teaching and learning. While change is necessary for growth, it also requires stability, sufficient preparation, and strong support systems to be truly effective.
As educators, we remain committed to our learners. However, we hope that future reforms will consider not only innovation but also continuity, readiness, and the well-being of those who implement them. Meaningful change should not only be rapid—it should also be sustainable, inclusive, and grounded in the realities of the classroom.