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Last updated April 8, 2026
GENERAL MATHEMATICS
Grade 2
Three-Term Budget Of Work
For Learning Competencies
First Term
The learners should have knowledge and understanding of…
● circles, half circles, quarter circles and composite figures made up of squares,
rectangles, triangles, circles, half circles, and quarter circles.
● one step slides and flips of basic shapes and figures
Content Standard ● whole numbers up to 1000
● ordinal numbers up to 20th
● addition of numbers with sums up to 1000
● the denominations and values of Philippine coins and bills up to ₱1000, and the
addition of amounts of money with sums up to ₱1000
By the end of the term, the learners are able to…
● represent and describe circles, half circles and quarter circles.
● compose and decompose composite figures made up of squares, rectangles,
triangles, circles, half circles, and quarter circles.
● describe and draw the effect of one-step slides or flips in basic shapes and figures.
Performance Standard ● count, recognize, and represent, whole numbers up to 1000.
● use ordinal numbers up to 20th to describe position.
● perform addition of numbers with sums up to 1000.
● determine, and compare the value of, combinations of Philippine coins and bills up to
₱1000.
● perform addition of amounts of money with sums up to ₱1000.
Week Learning Competency
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Budget of Work Grade 2 | Mathematics
Measurement and Geometry
● Represent and describe circles, half circles and quarter circles.
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● Compose and decompose composite figures made up of squares, rectangles, triangles, circles, half
circles, and quarter circles, using cut-outs and square grids.
Measurement and Geometry
2 ● Describe and draw the effect of a one-direction multi-step slide (or translation) in basic shapes and
figures.
Number and Algebra
3
● Count up to 1000.
Number and Algebra
4
● Read and write numerals up to 1000.
Number and Algebra
5 ● Recognize and represent numbers up to 1000 using a variety of concrete and pictorial models, and
numerals.
Number and Algebra
6 ● Count by 2s, 5s, 10s, 20s, 50s, and 100s (not beyond 1000).
● Order numbers up to 1000 from smallest to largest, and vice versa.
Number and Algebra
● Describe the position of objects using ordinal numbers up to 20th.
● Determine:
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a. the place value of a digit in a 3-digit number
b. the value of a digit
c. the digit of a number, given its place value
8 Number and Algebra
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Budget of Work Grade 2 | Mathematics
● Illustrate addition of 2-digit and by 1-digit numbers as “counting up” on the number line.
● Add numbers with sums up to 1000 in expanded form.
Number and Algebra
8 to 9
● Add numbers with sums up to 1000, with or without regrouping.
Number and Algebra
● Illustrate and apply the following properties of addition using sums up to 1000:
a. the sum of zero and any number is equal to the number
b. changing the order of the addends does not change the sum
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c. changing the grouping of the addends does not change the sum.
● Determine and write the value of a number of bills, or a number of coins, or a combination of bills
and coins up to ₱1000 (centavo coins only, peso coins only, peso bills only, combined peso coins
and peso bills).
Number and Algebra
● Compare the values of different denominations of peso coins and bills up to ₱1000.
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● Solve problems involving addition with sums up to 1000, including problems involving money, with
and without regrouping.
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Budget of Work Grade 2 | Mathematics
Second Term
The learners should have knowledge and understanding of…
● measurement, comparison, and estimation of length and distance using appropriate
tools and units
Content Standard
● subtraction of numbers where both numbers are less than 1000
● increasing patterns and decreasing patterns
● a pictograph with a scale for the representation of data
By the end of the term, the learners are able to…
● measure, compare, and estimate, length and distance using appropriate units.
● perform subtraction of numbers where both numbers are less than 1000.
Performance Standard
● extend existing increasing patterns and decreasing patterns and create new
increasing patterns and decreasing patterns.
● represent and interpret data in a pictograph with a scale.
Week Learning Competency
Measurement and Geometry
● Measure and compare lengths of objects, in meters (m) or centimeters (cm), and distance in
1 meters, using appropriate measuring tools.
● Identify and use the appropriate unit (m or cm) to measure the length of an object and the distance
between two locations.
Measurement and Geometry
2 ● Estimate length using meters or centimeters, and distance using meters.
● Solve problems involving length and distance.
3 to 7 Number and Algebra
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Budget of Work Grade 2 | Mathematics
● Illustrate subtraction of 2-digit by 1-digit on the number line and as an inverse of addition.
● Subtract numbers where both numbers are less than 100 with regrouping:
a. 2-digit minus 1-digit numbers
b. 2-digit minus 2-digit numbers
● Solve problems (given orally or in pictures) involving subtraction where both numbers are less than
100, with and without regrouping.
● Subtract numbers, where both numbers are less than 1000, with and without regrouping.
● Solve 1- and 2-step problems involving subtraction where both numbers are less than 1000
(including problems involving money), with and without regrouping.
● Determine the next term/s in increasing or decreasing patterns, e.g., numbers, letters and rhythmic
properties, visual elements in arts, and repetitions.
● Create increasing or decreasing patterns.
Data and Probability
8 to 9 ● Present raw data, or data in tabular form, in a pictograph with a scale, or vice versa.
● Interpret data in tabular form and in a pictograph with or without a scale.
Number and Algebra
9 ● Count the number of concrete objects in a group by repeated addition and create equal groups,
using language such as “5 groups of 3” and “5 threes”.
Number and Algebra
● Illustrate and write multiplication as repeated addition, using a variety of concrete and pictorial
models and numerals, and using:
10 a. groups of equal quantities
b. Arrays
c. counting by multiples
d. equal jumps on a number line
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Budget of Work Grade 2 | Mathematics
Third Term
The learners should have knowledge and understanding of…
● multiplication and division of whole numbers using the 2, 3, 4, 5, and 10
multiplication tables
● odd and even numbers
Content Standard ● unit fractions and similar fractions with denominators 2, 3, 4, 5, 6, and 8
● duration of time, elapsed time, and telling and writing time in hours and minutes
(using a.m. and p.m.)
● straight and curved lines, and flat and curved surfaces
● the perimeter of triangles, squares, and rectangles
By the end of the term, the learners are able to…
● perform multiplication and division of whole numbers using the 2, 3, 4, 5, and 10
multiplication tables.
● distinguish even and odd numbers.
● represent, identify, and order unit fractions and similar fractions with denominators
2, 3, 4, 5, 6, and 8.
Performance Standard
● identify and work with time measured in hours, half-hours, quarter hours, days,
weeks, months, years.
● describe duration of time and elapsed time, and tell and write time in hours and
minutes.
● distinguish between straight and curved lines, and between flat and curved surfaces.
● find the perimeter of triangles, squares, and rectangles.
Week Learning Competency
Number and Algebra
1
● Multiply numbers using the 2, 3, 4, 5, and 10 multiplication tables.
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Budget of Work Grade 2 | Mathematics
Number and Algebra
● Solve multiplication problems using the 2, 3, 4, 5, and 10 multiplication tables, including problems
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involving money.
● Illustrate division through equal distribution of a number of objects into several groups.
Number and Algebra
● Illustrate and write division expressions using a variety of concrete and pictorial models and
numerals, in modelling division as:
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a. equal sharing or formation of equal groups of objects
b. repeated subtraction.
● Divide numbers using the 2, 3, 4, 5, and 10 multiplication tables.
Number and Algebra
● Find the missing number in a number sentence involving multiplication or division by 2, 3, 4, 5, and
10.
4
● Distinguish even and odd numbers using division by 2.
● Solve division problems using the 2, 3, 4, 5, and 10 multiplication tables, including problems
involving money.
Number and Algebra
5 ● Represent and identify unit fractions with denominators 2, 3, 4, 5, 6, and 8.
● Read and write unit fractions in fraction notation.
Number and Algebra
● Order unit fractions from smallest to largest, and vice versa.
6
● Represent and identify similar fractions with denominators 2, 3, 4, 5, 6, and 8 using groups of
objects, fraction charts, fraction tiles, and the number line.
Number and Algebra
7
● Read and write similar fractions in fraction notation.
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Budget of Work Grade 2 | Mathematics
● Order similar fractions from smallest to largest, and vice versa.
Measurement and Geometry
● Describe the duration of an event in terms of number of days and/or weeks using a calendar.
Measurement and Geometry
8
● Read and write time in hours and minutes, with a.m. and p.m., using an analog clock.
Measurement and Geometry
● Solve problems involving elapsed time (minutes in an hour, hours in a day, days in a week),
including timetables.
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● Identify and explain the difference between straight and curved lines, and flat and curved surfaces
of 3-dimensional objects.
● Identify and measure the perimeter of a plane figure using appropriate tools.
Measurement and Geometry
10 ● Find the perimeter of triangles, squares, and rectangles.
● Solve problems involving the perimeter of triangles, squares, and rectangles.
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