MARKETING

TACTICAL MARKETING
- involves generating leads, building websites, placing ads, and following up
- includes advertising, sales promotions, and other activities that directly support your strategic
marketing plan

TACTICAL MARKETING PROCESS

1. MARKETING STRATEGY
- involves setting clear objectives and identifying target markets to achieve a competitive
advantage, followed by selecting appropriate marketing mix elements (product, price,
place, promotion) to reach those objectives.
2. ACTION PLANS/TACTICS
- are specific, detailed steps and methods used to implement the marketing strategy,
including tasks like designing advertisements, creating social media campaigns, and
launching new product features.
3. MARKETING ACTIVITIES
- encompass all the actions and initiatives taken to execute the action plans, such as
conducting market research, developing creative content, or launching sales promotions.
4. MARKETING TIMETABLES
- establish a timeline for when each marketing activity will take place, ensuring
coordination and adherence to deadlines throughout the campaign.
5. RESPONSIBILITY/ACCOUNTABILITY
- assigns roles and responsibilities to team members or departments responsible for
executing marketing tasks, with clear lines of accountability to ensure everyone knows
their role in the campaign.
6. ACTIVITY BUDGET
- outlines the financial resources allocated to each marketing activity, including advertising
costs, personnel expenses, and other related expenditures.
7. MONITORING AND CONTROL
- involve continuously tracking the progress and effectiveness of marketing activities,
adjusting strategies as needed, and ensuring the campaign aligns with the overall
marketing goals.

MICRO-ENVIRONMENT
- the forces that are close to the company and affect its ability to serve it's customers
- influences the org directly

MARKETING MICROENVIRONMENT
1. THE COMPANY
- marketing (lifeblood of an org) can't exist independently without other organizational
functions (res and dev, finance, ops, and human resources)
2. SUPPLIERS
- provide raw materials, utilities, labor, capital, and equp
 - the availability and prices of these supplies should be monitored
- Effective partnership and rs with suppliers is essential
- it's perf can directly influence the org's ability to continuously satisfy its customers
- substandard raw materials will negatively affect the quality of the product
- unstable supply may hurt profit and the org's ability to provide superior value to
customers
3. MARKET INTERMEDIARIES
- intermediaries (channels that link the org to its customer)
- most common intermediaries (distributors, wholesaler and retailers)
- can also help in the promotion of products
4. CUSTOMERS
- create the demand for products and services
- they can either be customer or end-users, busi, or orgs
- companies must attract and maintain customers through products and services that meet
and exceed customer expectations
5. COMPETITION
- the demand if affected by the intensity of the competition
- knowing and monitoring the competitors is necessary to create and maintain relative adv
to the movements of the competitors
6. PUBLICS
- may include any indiv or entity with an actual or potential interest in the company and its
products or services
- includes shareholders, the community, financial institutions, media, gov and society
- shareholders (expect reasonable return on their investment)
- may build or destroy the reputation of the products or services

MARKETING MACRO-ENVIRONMENT
- factors that are external to the org
- can neither be influenced now threats; which the company must avoid
1. ECONOMIC MACRO-ENVIRONMENT
- econ factor that can directly affect an org
- ex . (inflation rate, foreign exchange rates, consumer spending shifts, and consumer price
index)
- econ factors are significant b/c they indicate the cost of doing busi as well as consumer
buying power
- may pose a threat to an industry, while presenting an opp to another
2. POLITICO-LEGAL MACRO-ENVIRONMENT
- includes both political and legal factors
POLITICAL FACTORS:
- highly uncertain political situation (impending national election) may affect the
stability of busi
- a new administration may have diff econ and monetary priorities and may favor
diff legislative agenda
 - political unrest may lead to gov instability that can also cause econ and busi
uncertainty
LEGAL FACTORS:
- include laws passed recently, legislative bills that could be enacted into law
- can affect the company’s planning agenda
- RA 10653, Feb 12,2015 (recently approved legislation increasing tax exemption
on he amount of 13th month pay of employees)
- companies may consider product dev and operational alignment to lessen the
effects of the law
3. SOCIOCULTURAL MACRO-ENVIRONMENT
- specific culture that dictates how busi is conducted
- culture (the beliefs, customs, arte, etc, of a particular society, groups, place, on time)
- Filipino sociocultural macro-env is challenging to understand than the other ASEAN
countries b/c we’ve been colonized by Spaniards, Americans, and Japanese
- b/c of the colonization, filipino have the colonial mentality (filipinos prefer ore the
products manufactured by certain countries like US, Japan, and other countries in
European Union, over the products manufactured locally)
- tingi or piecemeal retailing system (products that are used on daily basis and needed on a
small amounts are sold individually in small packets or sachets)
- it is not as unpredictable as the econ and politico-legal macro-env b/s a country’s culture
hardly change over time, and may sometimes require several gens to alter substantially
4. DEMOGRAPHIC MACRO-ENVIRONMENT
- consists of changes in population characteristics (population rate, gender, age, income
composition patterns, civil status, adn fam size)
- population increase rate can be beneficial for mass marketing efforts
- positive shifts in gender and age composition patterns can be utilized as opp for gender
and age-specific products (sanitary napkins and toys)
- growing population w/ higher income presents opp for higher-priced products
- increased fam size can predict a higher demand for fam vehicle and lower demand for
studio condominium units
5. TECHNOLOGICAL MACRO-ENVIRONMENT
- composed of current and impending technological change
- is sometimes the single factor that can cause the rapid acceleration or bring about the
untimely demise of products, services, or companies
- ex (dev of electronic processing machines and computers w/ enhanced features that leads
to the disappearance of the popular typewriter brands)
(digital photography has made photographic films less popular)
(soc med decrease the popularity of traditional med)
- these changes can be threatening but they can also be an opp for success
6. NATURAL MACRO-ENVIRONMENT
- refers to natural resource inputs and environmental concerns
- the preservation of the natural env is a major factor to consider in a company’s acts
- an analysis to natural env must also include calamities (acts of God) like floods,
earthquakes, and tornadoes
IDENTIFYING STRENGTHS AND WEAKNESSES
- strengths and weaknesses can either be controllable or uncontrollable
- the factors present w/n the company are w/n the firm’s control
- the five other forces (suppliers, market intermediaries, customers, competition and the various
public) are uncontrollable although they are w/n the sphere of the company’s influence
- strengths (microeconomics factors that are favorable to a firm)
- weaknesses (unfavorable microecon factors)
- strengths should be utilize as the foundation for effective strategies, w/ the most dominant and
sustainable strength as its major competitive adv
- weaknesses should be eliminated w/ aggressive actions, and eventually be converted to strengths

MARKETING MACROENVIRONMENT
- factors that are external to the org
1. ECON MACROENV
- represents econ factors that can directly affect an org
- ex (inflation rate, foreign exchange and consumer price index)
2. POLITICOLEGAL MACROENV
- forces in the marketing env that are shaped by elected (sometimes appointed) officials
that impact the decisions made by a busi org
- gov officials can enact laws that could cause serious harm to specific busi sectors
- ex (goc policy, political stability or instability, bureaucracy, corruption, competition
regulation, foreign trade policy, tax policy, trade restrictions,
labor/env/copyright/consumer protection law, funding grants and initiatives, etc)
3. SOCIOCULTURAL MACROENV
- culture of specific geographical area that dictates how busi are conducted
- culture (the beliefs, customs, arts, etc) of a particular society, group, place or time
4. DEMOGRAPHIC MACROENV
- consists of changes in population characteristics
- ex (population rate, gender, age, race, ethnicity, income composition patterns, civil status,
and fam size, educ, and employment)
- you can collect these info by survey Q
- demographic factors which affect consumer behavior:
a. Age
b. Sex
c. Civil status
d. Income
e. Fam bg
f. Educ
g. Occupation
h. Fam size
i. Geographic factors
j. Psychological factors
5. TECHNOLOGICAL MACROENV
- composed of current and impending technological change
 -
is sometimes the single factor that an cause the rapid acceleration or bring about the
untimely demise of products
6. NATURAL MACROENV
- refers to natural resources inputs and environmental concerns
- the uncontrolled use of finite natural resources (ex fossil fuels) in org’s acts has
heightened concern for the sustainability of the natural env
- other pressing issues (pollution, global warming, and the rampant denudation of forest)
- the prevention of the natural env is a major factor to consider in a company’s acts

IDENTIFYING OPPORTUNITIES AND THREATS

- after the macroenv factors are identified, the company should proceed in identifying the opps and
threats among these factoctors
- both external in nature and essentially uncontrollable
- opps (favorable to a company, therefore, can be capitalized)
- threats (unfavorable and require mitigation)

MARKETING RES
- a function under a busi org’s Marketing Info System (MkIS)
- MkIS (primarily responsible for the gathering, analysis and timely distribution of info for the use
of marketing decision makers)
- marketing res is the function responsible for acquiring and evaluating market and consumer-
based info from decision making and the determination of marketing strategic direction
PURPOSE AND IMPORTANCE OF MARKETING RES
- to have complete info about their product from production to distribution
ISSUES THAT CAN BE ADDRESSED BY MARKETING RES
1. Identify viable new products and services
2. Enable risk reduction
3. Identify market opps and threats
4. Determine the level of customer satisfaction
5. Pinpoint and anticipate market trends or charges
6. Decide on the best advertising medium
7. Pre-test and post-test advertising and promotional campaigns
8. Evaluate the results of test marketing
9. Evaluate the results of packaging, brand name, and label testing
10. Determine consumer price awareness and sensitivity
11. Undertake loc studies

MARKETING RES PROCESS

1. RES NEED DETERMINATION
- the prob situation has to be assessed initially to determine if marketing res is need at all
2. PROB/ OPP DEFINITION
- to set the gen res direction and operational parameters, the prob/opp must be defined in
precision
3. ESTABLISHMENT OF RES OBJS
 - to gather precise info to address info gaps
- res objs must be clear, detailed and operational
4. RES DESIGN DETERMINATION
- methods and procedures for the collection and analysis of info must be determined
TYPES
a. OBSERVATIONAL
- can be made any one time or regularly w/n a period of time
b. EXPERIMENTAL
- includes lab experiments and test marketing
- results from two sets of samples are compared
c. QUALI
- includes focus groups, in-depth interviews and projective techniques
- uses only small no. of respondents
d. QUANTI
- use of surveys
- used to test observations
5. INFO SOURCES/ TYPES IDENTIFICATION
a. PRIMARY INFO
- refers to data gathered by the researcher for the specific prob
b. SECONDARY INFO
- info acquires from previously conducted res
c. SECONDARY DATA
- relatively easy and inexpensive
d. INTERNAL DATA
- info collected from the company records
e. FOCUS GROUPS
- a marketing res tool that involves a small group of people
6. DETERMINATION OF DATA ACCESS METHODS
a. PERSON ADMINISTERED SURVEYS
- either be administered through F2F or telephone interviews
b. COMPUTER-ADMINISTERED
- faster method of data access
c. SELF-ADMINISTERED
- the respondents complete the surveys on their own
d. HYBRID SURVEYS
- utilizes multiple data methods
7. DATA COLLECTION FORMS DESIGN
- survey questionnaire (most common form used in data collection)
MAJOR PARTS OF SURVEY QUESTIONNAIRE
a. INTRO
- contains greeting, intro, researcher intro and affiliation, purpose
b. SCREENING
- series of Q designed to eliminate respondents who are not qualified to
take part in survey
 c. CORE
- body of the survey questionnaire
d. CLASSIFICATION
- Q uses to classify respondents into diff groups for stratification and
analysis purpose
8. SAMPLE SIZE AND SAMPLING PLAN DETERMINATION
- it is ideal to give questionnaires to every member of the target population. This type of
survey is called census
- sample size is determined using 3 variables: confidence level, variability and margin of
error
- after the sample size has been calculated, the sampling plan is determined
- sampling method can either be non-probability or probability based
TYPE OF NON-PROBABILITY SAMPLING
a. CONVENIENCE SAMPLING
- when the researcher arbitrarily selects relatives, friends and/or
classmates, etc to be given survey questionnaires
b. JUDGMENT SAMPLING
- the researcher gives survey questionnaires to indivs who in his/her
judgment, are qualified to participate in the survey
c. REFERRAL SAMPLING
- the researcher asks initial respondents to provide other qualified
respondents for the survey
d. QUOTA SAMPLING
- when the researcher specifies the proportions of various classifications to
be included in the survey
TYPES OF PROBABILITY SAMPLING
a. SIMPLE RANDOM SAMPLING
- when the researcher selects survey respondents so that each member of
the population has an identical chance of being chosen to be included in
the sample
b. SYSTEMATIC SAMPLING
- where the researcher selects respondents using a sampling frame
c. CLUSTER SAMPLING
- sampling method where the survey population is divided into subgroup,
each of which represents the entire survey population
d. STRATIFIED SAMPLING
- where survey population is divided into subgroups, and proportional
samples from all the subgroups are included in the sample using
principle or randomness
- subgroup (a group of units that are created under the same set of
conditions)
9. DATA COLLECTION
- the stage where the questionnaire are administered to the selected respondents
10. DATA ANALYSIS
 - collected data is summarized and generalized
11. REPORT PREPARATION AND PRESENTATION
- this serves as a basis for strategic or tactical decisions
MARKETING RES- BASED DECISIONS
1. EXTERNAL FACTOR RES
- the info acquired from these researchers can help marketers identify and anticipate
macroenvironmental shifts
2. OBSERVATION RES
- an invaluable aid in determining consumer behavior
3. TEST MARKETING
- based on results, the company shall gauge the acceptability of a proposed product/service
4. TARGET MARKET STUDIES
- these help companies identify, quantify and understand its target market better
CONSUMER MARKETS AND BUYING BEHAVIOR
1. MARKETING STIMULI
- refers to the elements of the marketing mix (4Ps - Product, Price, Place, Promotion)
2. MARKETING ORGS
- organize these 4 elements so marketing stimuli an result in expected sales and brand
loyalty

CONSUMER BEHAVIOR MODEL

MARKETING INPUTS (4Ps) and PSYCHOLOGICAL INPUTS (culture, attitude, learning,
perception) affects CONSUMER then it affect the PURCHASE DECISION (product choice, brand
choice, location choice, purchase timing, purchase amount, purchase frequency)

CONSUMER MARKETS AND BUYING BEHAVIOR

1. CULTURAL
- characteristics particularly play a large role in consumer interest and eventual purchase
- an indiv personal culture is developed over time
- a culture of “brand consciousness” or”keeping up w/ the Joneses” will favorably
influence an indiv’s attraction toward products and services w/ prestigious brand
reputations
- subcultural factors (are minute parts of one’s culture that provide specific identification
of its members)(nationality mis - tsinoy or chinese and filipino)
2. SOCIAL CLASS
- a status hierarchy in which indivs and groups are classified through econ success and
accumulation of wealth
4 MOST COMMON SOCIAL CLASSES
a. Upper class
b. Middle class
c. Working class
d. Lower class
3. REFERENCE GROUPS
- exert a strong influence on consumer buying behavior
 -includes indivs or groups that influence consumer opinions, beliefs, attitudes, and
behaviors
- they often serve as inspiration
4. ASPIRATIONAL GROUPS
- are groups that a person currently does not belong to but wishes to belong to or to be
associated w/
- what aspirational groups purchase also influences as indiv b/s he may feel that buying
products or services makes him feel some degree of belongingness to the aspirational
groups
5. FAMILY
- an even stronger influence
- an indiv adopts the values, habits and philosophical orientation of his fam (self-worth,
spending habits, and gen perspective and outlook towards life)
6. PERSONAL FACTORS
- also play a sizeable influence in his buying behavior

9 STAGES OF FAM’S LIFE CYCLE

- guide to buying propensity
- developed by William D. Wells and George Gubar
- fit to the ph context
1. BACHELOR/ BACHELORETTE STAGE
- they are highly dependent on their parents for finances in form of allowances
2. YOUNG, NEWLY MARRIED COUPLE W/ NO CHILDREN
- most have dual income as both spouses may be working
- they may be renting a house or temporarily staying w/ parent/ in-law
- if living w/ parent/ in-law, they may share in household expenses
3. MARRIED COUPLE, W/ ELDEST CHILD BELOW ELEM AGE
- they may be renting their facility or still staying w/ their parent/ in-law
- they spend their income on nursery and kindergarten educ, food, children’s clothes,
juvenile furniture, toys, and trip to amusement parks
4. MARRIED COUPLE, W/ YOUNGEST CHILD 6 YEARS OLD OR OVER
- spend primarily on school tuition, unif, books and allowances
- usually live independently in apartment condominium
- may join social and civic clubs and begin investing in insurance
5. OLD MARRIED COUPLE, FAM HEAD STILL WORKING, ALL CHILDREN LIVING ON
THEIR OWN
- have increased savings as result of reduce financial requirements
- their expenditures include vacations, some luxury items, health fitness, vitamins and
supplements
- they initiate retirement and fund investments
6. WIDOW/ WIDOWER, IN LABOR FORCE
- they have substantial savings
- may move out from conventional home to live in small condominium unit
 - spend on eating out, movies, other forms of entertainment, health and fitness, and dietary
supplements
- spend a lot of free times w/ friends who share familiar lifestyle
7. WIDOW/ WIDOWER, RETIRED
- pensioner
- may be asked to move in by one adult children for better care
- rarely go out alone, but when they go out, it is usually host child’s fam
- occupation - also plays an important indicator in products and services he/se purchases
- blue collar workers - purchase work boots and denims
- students regularly buy school supplies (pens, paper and notebook)
- econ capability - it is evident that indivs need money to purchase good and services
- more available money = greater amount of purchase
- lifestyle (manner of living that reflects a person’s value and attitudes)
- one’s lifestyle is independent of his/her occupation, soc class, or status
- personality (indivs differences in characteristics patterns of thinking, feeling and
behaving)
- marketers can use personality as a means of enhancing product sales by correlating
certain personality traits w/ certain brand choices in specific products
- motivation - addresses the issue why a consumer buys a product or what need is he trying
to satisfy
- perception (the process by which people translate sensory impressions into a coherent and
unified view of the world around them)
3 PERCEPTUAL PROCESSES GUIDE AN INDIV’S PERCEPTION
a. SELECTIVE ATTENTION
- b/c consumers are exposed to hundreds of ads each day, they tend to pay
attention to only those that address a current need
b. SELECTIVE DISTORTION
- pertains to the tendency of indivs to twist or ‘distort’ info to fit their
existing mindset toward a brand
c. SELECTIVE RETENTION
- means that consumers tend to remember only the positive things that
reinforce their attitudes and beliefs
● learning
- - is a relative lasting change in behavior that is result of exp
- if the consumer was satisfied w/ his purchase, his positive exp w/ the brand is reinforced
● belief
- confidence in the truth or existence of something not immediately susceptible to rigorous
proof
● attitude
- settled way of feeling about someone or something, typically one that is reflected in a
person’s behavior

GOODS
- Tangible products that consumer can actually with their senses
 - Objects with physical manifestations and attributes that can be detected by our senses
SERVICES
- Intangible offerings that are abstract in nature and cannot be observed with our senses
- A key characteristics of services is that the act of delivery itself is the product
EX OF SERVICES AS PRODUCTS
● Banking, investments, and insurance
● Hotel accomodations
● Restaurants, bars, and catering
● News and entertainment
● Transport, and freight
● Education
● Health care
● Wholesaling and retailing
● Professional consultation
PRODUCT
- The first element in the marketing mix
- After identifying a need in the market, a company may already have a product that is capable of
satisfying the need
COMPONENTS OF PHYSICAL PRODUCT
1. PACKAGING
- Serves to contain and protect, and sometimes, identify and promote the product
- Diff from its label
- The wrapping materials for a product
PURPOSE
1. It protect the product and route to the consumer
2. It makes product storage and display more practical and effective
3. It serves the product for further customer use
THINGS YOU SHOULD CONSIDER
1. Quantity of the product
2. Physical attributes
3. Legal requirements
4. Shape of the package
2. LABELING
- Display of info about a product on its container, packaging\, or on the product
itself
- The writing of the description of the product
FACTORS TO BE CONSIDERED
1. Establish the image or personality of the product based on the tastes and
preferences of the target market
2. Determine the most important features of the product to the target market
3. Determine where the product will be sold and the applicable regulatory
requirements, if any
4. Determine the placement of the product in relation to their products,
particularly competitors
 PRODUCT LABEL
- Label (product’s silent salesman)
- Must be designed only after a careful study of competitors’ label
- Only the manufacturer decide on label’s material , size, shape, color, anf
textual content
LEGAL REQUIREMENTS
- All food products must contain the name of the manufacturer, country of
origin, net content, and its nutritional value table, expiration date and
applicable product handling and preservation requirements
NEW PRODUCT DEV
- One of the best ways for companies can get ahead of competition
RATIONALE/ REASON WHY COMPANY INTRODUCE NEW PRODUCT
1. To defend its market share
2. To position ahead competition in a market segment
3. To establish a foothold in a future market market in the future
4. To take advantage of strengths in production distribution
NEW PRODUCT DEV PROCESS
STEP 1: IDEA GEN
- Process of several idea gen techniques are used many new product ideas as possible
STEP 2: IDEA SCREENING
- Where the ideas generated in the initial step are predetermined criteria to reduce them to
a few
STEP 3: CONCEPT DEV AND TESTING
- Where new product ideas are converted to customer-centered product concept and tested
by a representative sample of consumer for acceptability, believability, and potential
intent
STEP 4: BUSINESS ANALYSIS
- Pencil-pushing stage
- Based on concept dev and testing results, probable sales of the new product are calculated
together with its costs and potential profitability
STEP 5: PRODUCT DEV
- Where the product concept is converted into a tangible working prototype
STEP 6: MARKET TESTING
- The stage where the new product is marketed in a limited geographical area to determine
whether fine tuning attributes, positioning, pricing, advertising, and promotions programs
are necessary
STEP 7: PRODUCT COMMERCIALIZATION
- Where a new product is launched
PRICE
- Product and services are offered with the intention of making a profit
- Customer has a specific price in mind that he consider as fair and equitable, this makes pricing
tricky and challenging for the marketer
PRODUCT COST ESTIMATION
 - Before determining the price of a product or service, the total cost of production must be
computed
TWO TYPES OF COST
1. UNIT VARIABLE COST
- How much it would cost to manufacture one unit of the product
- This includes the cost of direct materials, direct labor, and direct overhead
DIRECT MATERIALS
- Ex shirt- fabric, thread, and buttons
DIRECT LABOR
- Wages of all workers directly responsible for making the shirt
DIRECT OVERHEAD
- The mount that was spent in manufacturing overhead
- Ex energy, water, and other utility cost
2. FIXED COSTS
- Unit share of operating and other expenses
- Expenses incurred by the org that are not related to the manufacturer of the product
- Include executive and staff salaries, office rental, advertising and promotion, professional
fees, and other similar expenses
BREAK-EVEN POINT
- The lowest possible price the company can set for its shirts

PRICING STRATEGIES
1. MARK-UP PRICING
- Allows the seller a fixed markup every time the product is sold
2. TARGET RETURN PRICING
- Allows product manufacturer to recover a certain portion of his/her investment every year
3. ODD PRICING OR PSYCHOLOGICAL PRICING
- A pricing method premised on the theory that consumers will perceive products with odd
price ending as lower in price that they are actually are
4. LOSS LEADER PRICING
- Frequently utilized by supermarkets
- Is based on the practice of housewives using only a few selected essential products
(sugar, coffee, eggs, laundry detergents, and some canned goods products) as their sole
basis for price comparison
5. PRICE LINING
- Designed to simplify a consumer’s buying decision
- This method involves reducing the number of price points on merchandise to as little as
possible
- In extreme cases to only one price point
6. PRESTIGE PRICING
- Disregards the unit cost of a product or service
- It capitalizes on the high value perception or positive brand reputation of a product or
service
- It charge a price much higher than its unit cost
 7. MARGINAL PRICING
- Where a busi org prices its product at a range below its unit cost but higher than its unit
variable cost
8. PREDATORY PRICING
- Where the firm prices lower that unit variable cost, initially resulting in a short-term
losses
9. GOING RATE PRICING
- Where a company prices its product at the same level as or very close to its competitors
prices
10. PROMOTIONAL PRICING
- A pricing strategy involving a temporary reduction in the selling price of a product or
service in order to induce trial or to encourage repeat purchase
PRICE STRATEGIES WHEN NEW PRODUCTS ARE INTRODUCED INTO THE MARKET
1. PRICE SKIMMING
- Where the product’s selling is way above its unit cost
- Allow the company to recover its res and dev costs and expenses
2. PENETRATION PRICING
- Where new product is priced only marginally above its unit cost
PRICING STRATEGY SELECTION
- The choice of pricing strategy depends almost exclusively for res and dev, advertising and
promotional costs

PLACE
- Product distribution are almost permanent, as distribution channels do not change on a daily basis
- The product type is also a major consideration in deciding the type of distribution channel or
intermediary
- Mass market or a fast moving consumer goods may require intensive distribution
- Products like expensive fragrances may necessitate only selective, if not exclusive, distribution
THE NEED FOR MARKETING INTERMEDIARIES
- Marketing intermediaries, also called distribution channels, bring the company’s products to the
consumer
- Although most marketing intermediaries (wholesalers and retailers) are independently owned,
some product manufacturers may decide to own a few, if not all, of their retail outlets
1. INFO COLLECTION AND DISSEMINATION
- marketing intermediaries, particularly retailers provide product manufacturers with the
vital marketing research information on consumer profiles and product movements.
- These are valuable for decision-making.
2. PRODUCT STORAGE AND MOVEMENT
- manufacturers warehousing facilities are relieved of large amounts of merchandise.
- Intermediaries or channels take care of storage and transport of products to the customer.
3. OPERATIONAL FINANCING
- distribution channels that takes care of storage and transport assumes the costs these
activities.
4. PRODUCT PROMOTION
 -intermediaries, particularly retailers, help in the development and implementation of
communications programs to enhance product sales.
5. RISK TAKING
- most marketing intermediaries eventually pay for merchandise they carry.
- They assume financial risk if the product does not seek as expected.

SUPPLY CHAIN
- the network of all the individuals, organizations, resources , activities, and technology involved in
the creation and sale of a product.
- starts from the delivery of materials from the supplier to the manufacturer, to the eventual
delivery of the finished product to its user
- supply chain segment involved in the delivery of the product from the manufacturer to the
consumer (distribution channel)
- With supply chain management, partnerships and collaborative efforts are established among
product material suppliers, the labor force, warehousing , shipping and transportation companies,
and product intermediaries
- The objective is to optimize the supply chain that results in better product manufacturing and
distribution, that leads to overall cost reduction and higher sales

PRODUCT DISTRIBUTION TYPES

- Three gen ways on how a product can be distributed using marketing intermediaries
1. EXCLUSIVE DISTRIBUTION
- distribution is limited to a selected number of dealers, usually one or few
- Its obj is to have more control over how a particular brand is priced, displayed, and
promoted
- Products that are distributed exclusively usually enjoy higher markups and better brand
equities
2. INTENSIVE DISTRIBUTION
- this product distribution type, used commonly by fast-moving consumer goods and
convenience goods
- making a product available in as many retail outlets as possible
- gives consumers the highest level of place utility and convenience
3. SELECTIVE DISTRIBUTION
- positioned between exclusive and intensive distribution
- involves the use of more than one but not as many dealers as in intensive
- allows adequate manufacturer control over retail prices, displays and promotions
distribution

WHOLESALING AND RETAILING

- Wholesalers and retailers are two of the most crucial distribution intermediaries
- Provide place utility for a product’s customers
WHOLESALING
- the sale of goods to others to be resold
WHOLESALERS PERFORM THE FF FUNCTION
 1. Info collection and dissemination
2. Bulk-breaking
3. Assortment-building
4. Product storage and trasportation
5. Financing
6. risk-taking
RETAILING
- the sale of goods/services to the final costumer for his personal consumption
- Ex drug store, movie houses, sari-sari store, convenience stores, restaurants, supermarkets
RETAILERS PERFORM THE FF KEY FUNCTION
1. Info collection and dissemination
2. Financing
3. Product assortment selection
4. Product storage
5. Product promotion
6. Risk-taking

PROMOTION
- as used in the 4 Ps is a general term which includes the following:
1. Advertising
2. Promotions
3. Personal selling
4. Publicity
5. Public relations
MARKETING COMM MODEL
- Advertiser (sender, encoding) - mess - barriers - consumer (receiver, decoding) - feedback -
ADVERTISING
- any paid and public presentation of products, services, or ideas, by an identified sponsor through
a medium
COMMON OBJ OF ADVERTIISNG
1. To build awareness
2. To inform
3. To persuade
4. To remind
ADVERTISEMENTS
- found in media where business companies cooperate with advertising agencies to promote their
product to the consumers for sale.
BRAND AWARENESS
- the extent to which consumers are familiar with the distinctive qualities or image of a particular
brand of goods and services
ADV OF HIGH LEVEL OF BRAND AWARENESS
1. LEARNING ADVANTAGES
- heavily influence the formation and strength of associations that comprise the brand’s
image
 2. CONSIDERATION ADVANTAGES
- increase the likelihood that the brand will be included in the consumer’s “consideration
set” (the set of brand that receive serious consideration for purchase)
3. CHOICE ADVANTAGES
- can affect choices among brand included in the consideration set, despite the fact that
there may be no other associations to those brands.
ADVERIITISNG CAMPAIGNS
STEPS BEFORE LAUNCHING ADVERTISING CAMPAIGNS
1. IDEBTIFYING THE TARGET MARKET
- the preliminary step to identify the type of message, the medium to be used, the
advertising appeal to create, and the celebrity endorsers (if any) to be
2. ESTABLISHING ADVERTISING OBJS
- After the target market is determined, the company formulates the objectives of the
advertising campaign
3. DETERMINING ADVERTISING MESS
- The message is the most important component of the advertisement
- varies depending on the objective
ADVERTISING STYLES
1. FUNCTIONAL
- attempts to provide a product brand as the solution to a current
consumption problem experienced by customers.
2. SYMBOLIC
- attempts to associate brand ownership with an aspirational group
- addresses other abstract needs states that involve aspects not addressed
by functional product benefits.
3. EXPERIEMENTAL
- attempts to promote brands using high sensory value
- satisfies customers’ desire for products that provide sensory pleasure
4. SELECTING MED
- After determining the content of the message, the company now selects among available
media vehicles
- MED VEHICLE vary in cost, with distinct advantages and disadvantages, and varying
level of reach.
5. MANAGING AND COORDINATING THE MARKETING COMM PROCESS
- With various media vehicles available, the company may utilize multiple vehicles to
deliver the message to its target market
- These efforts must be coordinated to ensure unity of message.
- referred to as INTEGRATED MARKETING COMMS (IMC)
- At the conclusion of the advertising campaign, the company evaluates the effectiveness
of the program by determining its RETURN ON MARKETING INVESTMENT (ROMI)

TRADITIONAL MED AND TECHNIQUES USED IN ADVERTISING

1. RADIO
- a viable advertising vehicle in the Philippines since 1992
 - radio is the most accessible media
ADV
- Relatively expensive
- Target marketing possible
DISADV
- Audio only
- Frequently required for effectiveness
2. PRINT
- Many advertisers still favor newspapers as their vehicle of choice because of their
national circulation, population penetration, and pass-on readership
ADV OF NESPAPER
- Credible
- Pass-on readership
- Target marketing possible
DISADV OF NEWSPAPER
- Spillage
- Obsolescence
- Poor image quality
ADV OF MAGAZINE
- Good image quality
- Target marketing possible
- Pass-on readership
- Not subject to obsolescence
DISADV OF MAGAZINE
- Long lead time
- Difficult to time advertising
3. TELEVISION (TV)
- has a very strong influence in Philippine society since its introduction in the 1950s
- Television networks and stations broadcast through both free and cable channels
ADV
- Audio, vid, and movement
- Target marketing possible
DISADV
- Expensive
- Frequency necessary for effectiveness
4. ALTERNATIVE MED AND TECHNIQUES
CINEMA
- The first motion picture in the Philippines appeared in 1904
- Since then, a large number of cinema houses and movie theaters sprouted in major
metropolitan cities, particularly in Metro Manila
ADV
- Audio, vid, and movement
- Larger than life
- Captive audience
 - Relatively inexpensive
DISADV
- Not cost efficient
- Limited to reminder advertising
- Short attention span
5. BILLBOARD
- relative low cost and exposure to heavy traffic along major thoroughfares have led to the
popularity of billboard advertisements
ADV
- Relatively inexpecsive
- Larger that life
- Exposed to many potential customers
DISADV
- Short messages only
- Reminder advertising only
- May be damaged by elements
- Legal restrictions
6. WEBSITES
- almost all legitimate companies have developed websites that customers can access for
product information and services
- Websites have become highly interactive
ADV
- Low cost
- High level of detail
- Customized
- Interactive
DISADV
- Must be updated regularly
- Clutter
7. SOCIAL NETWORKING SITES
- the large number of social media users all over the world has led to the popularity of
social networking sites as media for advertising.
ADV
- Low cost
- High level of detail
- Well-segamented audience
DISADV
- May be ignored
8. DIRECTORY ADVERTISING
- more commonly known as the “Yellow Pages”
- this medium has been declining rapidly
ADV
- Pinpointed advertising
DISADV
 - Accompanies declining tech
9. PRODUCT PLACEMNT
- used by companies to promote products subtly through a nontraditional advertising
techniques
ADV
- Unique exposure
- Well-segmented audience
DISADV
- Little stand-alone value
- Sometimes used abusively
10. E-MAIL ADVERTISING
- there are currently 2.2 billion e-mail users worldwide, transmitting 144 billion e-mails
daily
ADV
- No cost
- Highly targeted
DISADV
- Clutter
- Mess sometimes classified as “spam”
11. TRANSIT ADVERTISING
- an advertising signage on the side or back of a bus, a jeepney spare tire cover, or perched
atop a taxicab can create good brand recall for the market
ADV
- Mobile
- Relatively inexpensive
- Consistent daily audience
DISADV
- Short mess only
- Reminder advertising only
- May be damaged by the elements
12. ONLINE ADS
- in the 2.4 billion internet users worldwide, 1.1 billion are from Asia
- These figures have led to the popularity of internet advertising, which permits target
marketing through the use of cookies generated by a web page server
ADV
- Well-segmented audience
- Low cost
DISADV
- Easy to ignore
13. DIRECT RESPONSE ADVERTISING
- used extensively on television during specific periods of the days
- Usually presented in telemarketing programs, direct response advertising mostly
showcases products not available through conventional retailers
ADV
 - High info content
- Measurable
DISADV
- Clutter
- Poor image
14. POINT-OF-PURCHASE, SIGNS, POSTER, AND LEAFLETS
- these are relatively inexpensive ways to advertise and promote a product
ADV
- Lat ditch purchase reminder
- Close proximity to physical product
DISADV
- Short mess only
- Reminder advertising only

PROMOTION
- activities or a series of activities that are intended to boost the sales of a product or service,
usually short-term
- actions a company can take to stimulate customers to buy immediately than later’
TYPES OF PROMOTINS
1. TRADE PROMOTIONS
- intended for marketing intermediaries such as retailers
- purpose is to encourage the intermediaries to increase purchases, to stock a
particular product, to accelerate purchases or payments for purchases, or to
extend preference towards a particular brand
2. CONSUMER PROMOTIONS
- are intended for consumers
- The purpose is to include product trial, to encourage brand switching, or to
reward consumer patronage.
PERSONAL SELLING
- occurs when an individual salesperson sells a product, service, or solution to a client
- necessary in the marketing mix when products/services are highly technical, fairly, complex,
durable, expensive, or not actively sought out by customers, especially when its customers are
institutional in nature.
PUBLIC RELATIIONS
- creating and maintaining goodwill of an organization’s various publics (customers, employees,
investors, suppliers, etc. ) through publicity and other nonpaid forms of communication.
- looks after the public’s perception of a company or its brand’s reputation, with the end of
influencing opinion and behavior
PUBLICITY
- a communication written and produced by public relations professionals intended to create a
favorable public image for a client
- - Many regard publicity as a more effective promotional tool compared to advertising because it
reaches a wider audience, making it more cost-effective and may have a longer recall by the
general public than advertisements
MARKETING PLAN
1. EXECUTIVE SUMMARY
- Contains vital information from the marketing plan
- No longer than 2 pages
- summary of the significant points and figures contained in the marketing plan
- can only be composed after the marketing plan is completed
2. STUDY BG
A. Brief history of the company
B. Mission and vision
C. Product/ service offering
3. MACROENVIRONMENTAL ANALYSIS
A. ECON
- Economic latest economic data is projected
- Inflation rate and peso dollar exchange rates are actually critical in determining
future cost, price and consumer purchasing power.
- Gross Domestic Product (GDP) can indicate the general business environment in
the coming year.
- This factor should be concisely stated and the accompanied figures and
projections acquired should also be indicated.
B. POLITICOLEGAL
- Unless there is obvious political instability there is no need to project the political
environment.-an exception would be a national election, which may cause the
economic and business climate to change dramatically.
C. SOCIOCULTURAL
- Identify relevant sociocultural factors that may affect the manner of how the
selected brand will be marketed.
- Sociocultural factors take years, if not generations, to change.
D. DEMOGRAPHIC
- Cite current and relevant figures that may affect the marketability of the product
E. TECHNOLOGICAL
- Identify relevant technological developments that may favorably or unfavorably
affect the chosen brand.
F. NATURAL
- A thorough analysis of the natural macroenvironment is undertaken in this
section: pollution, global warming, and “acts of God”, among others.
- There is no need to project these into the marketing plan’s implementation
period.
4. OPPORTUNITIES AND THREATS
- Enumerate identified opportunities and threats from the macro environmental analysis.
- Arrange them chronologically.
- Relate them directly to a specific macroenvironmental factor and justify why they are
classified as opportunities or threats.
5. MICROENVIRONMENTAL ANALYSIS
 A. THE COMPANY
- Is evaluated in terms of its organizational ability to implement marketing
strategies.
- The relationship among functional areas must be evaluated to determine if there
are bottlenecks in decision-making, and if other functional departments are
supportive of the marketing.
- It would also be helpful to look at the latest company income statement to
evaluate the company’s cost structure.
- Financial statements are available from the Securities and Exchange
Commission.
B. SUPPLIERS
- The relationship between the company and its suppliers is assessed.
- This is specially for suppliers involved in the supply of raw materials vital to
product manufacturing.
- Any opportunities to improve the company’s supply chain should also be
investigated with the objective of reducing product cost and increasing value to
customers
C. MARKETING INTERMEDIARIES
- The company’s distribution network is illustrated and explained in this section.
- The choice of distribution type is reviewed and possible improvements in
intermediary relationships determined.
D. CUSTOMERS
- It is the identification of the geographic, demographic and psychographic profile
of the brand’s typical customer is expected.
- The buying behavior, should be explained and understood, e.g. why they buy,
where they buy, how frequently they buy, and how they use your product
E. COMPETITION
- Is where the brand competitors and the companies that manufacture them are
identified.
- Draw a perceptual map to identify the closest competitors.
- Identify also the relative positions of the different competing brands in terms of
market share.
F. PUBLICS
- Evaluate the company’s relationship with its publics: corporate stockholders, the
community, financial institutions, media, the government, and society as a whole.
- This can prevent any future need for the company to engage in public relations
and publicity.
6. STRENGHTS AND WEAKNESSES
- Enumerate the identified strengths and weaknesses from the microenvironmental
analysis.
- Arrange them chronologically.
- Relate them directly to a specific microenvironmental factor and justify why they are
classified as strengths or weaknesses
7. THE MARKET
 A. MARKET SIZE
B. MARKET NEEDS
- Know your market intimately to be able to serve its needs.
- Understand and express what exactly the market is looking for in the product that
you are offering.
- Describe the market’s needs and wants and its value perceptions of various
product/service attributes.
C. MARKET TRENDS
- Based on the historical trend, the segment or subsegment’s growth rate is
projected over the plan period.
- Trends are also identified with respect to market needs and preferences and
subsequently projected.
8. MARKETING OBJS
- In this section, state the marketing objectives.
- Arrange the objectives in sequences.
- The must be specific, measurable, attainable, realistic, and timebound (SMART).
9. MARKETING STRATEGIES
- In this chapter, marketing strategies are proposed on a thorough analysis of opportunities
and threats, strengths and weaknesses, and the market for the proposed product service.
- Strategies must collectively to achieve all marketing objectives.
A. PRODUCT/ SERVICE STRATEGY
- Product and service strategy should be fully explained.
- Indicate any innovations you plan to implement in your product service, e.g.
change in packaging or label, supplements to your service offering,
- Identify the product’s or service’s value proposition or unique selling
popositions.
1. TARGET MARKET
- Describe in detail the target market of the product/ service.
- Use as many or few segmentation variables as necessary to
outline the target market’s geographic, demographic, and
psychographic profile.
- Quantify the size of the target market.
- If you plan to expand, contract, or totally change your brand’s
present target market, indicate the changes and justify it
convincingly
2. BRAND POSITIONING
- State the current positioning of the brand/ service.
- Fully explain if you think is still relevant for use.
- If revision is needed, state the proposed alternative brand
positioning.
- Fully justify the proposed brand positioning and explain
convincingly why it is more appropriate than the current one.
- Remember that the positioning of your proposed product/service
must be unique, beneficial, and credible, and must revolve
 around a product/service attribute that is relevant to the target
market.
B. PRICING STRATEGY
- Base on the marketing objectives formulated, decide on a general pricing strategy
for the brand.
- It is possible to implement several pricing strategies for a brand during an
operating year.
- For example, a brand have a general strategy of going-rate pricing but implement
promotional pricing during that last quarter of the year.
C. DISTRIBUTION STRATEGY
- Review the brand’s current distribution strategy to determine if it is still
applicable for the marketing plan’s implementation period/+.
- When adjustment or modifications are required, give recommendations as how
the selected brand can be distributed more efficiently.
D. ADVERTISING AND PROMOTIONAL STRATEGY
- In this section, propose your advertising and promotions strategy.
- Based on the advertising and promotional objectives and target audience profile,
decide on the message, creative style, vehicle, and media you will utilize.
- Provide details of the media and promotion plan including locations advertising
placements, their frequency, and approximate costs.
- Also, indicate the mechanics of the trade and consumer promotions, if any, and
their corresponding costs.
- Select media carefully, giving consideration on cost effectiveness.
10. TACTICAL IMPREMENTATION
- Develop tactics for each strategy
- Some strategies may only require as little as two tactical plans, while other may need to
be supported by 5 or more tactics
- Write a brief discussion of the operating details of each tactic including the timetable as
to when each will be implemented
11. MARKETING BUDGET
- Indicate the total cost involved in the implementation of the proposed marketing plan.
- Third party expenditures are to be included in the marketing budget.
- Capital expenditures like retail outlet construction expenses
12. FEEDBACK AND CONTROL
- To ensure that each of the tactics are carried out as planned.
- There should be feedback and control write up for each of your tactics.
- Discuss individual tactic benchmarks, or milestones.
13. FINANCIAL PROJECTION
- Calculate the expected revenues to be generated by your marketing plan.
- Add the expected amount to the average historical sales of the company.
- The sum is the total sales generated for the year.
FABM

ACCOUNTING CYCLE
- series of sequential steps or procedures performed to accomplish the accounting process
- this cycle is repeated each accounting period
- the 1-3 steps are accomplished during the period
- the 4-9 steps generally occur at the end of the period
- the last step (10) is optional and occurs at the beginning of the next period
1. Identifying and analyzing
- during the accounting period
- aim to gather info about transacs or events generally through the source docs
Steps in transac analysis
a. Identify the transac from the source docs
b. Indicate the accs (A?L?OE?I/R?E?) affected by the transac
c. Ascertain whether each acc is increased or decreased by the transac
d. Using the rules of debit and credit, determine whether to debit or credit the acc to record
its increase or decrease
Source Docs
- identify and describe transac and events entering the accounting process
- by relying on this, transacs and events can be analyzed as how they will affect perf and
financial position
- original written evidences contain info about the nature and the amounts of the transac
- bases for the journal entries
- ex (sales invoices, cash register tapes, official recipes, bank deposit slips, bank statement,
checks, purchase orders, timecards, and statement of acc)
2. Journalizing
- during the accounting period
- aims to record the econ impact of transacs on the firm in a journal, which is a form that
facilitates transfer to the sccs
3. Posting
- during the accounting period
- journal entries are posted to the ledger
- aim to transfer the info from the journal to the ledger for classification
4. Unadjusted trial balance
- at the end of the accounting period
- preparation of a trial bal
- aim to provide a listing to verify the equality of debits and credits in the ledger
5. Adjusting entries
- at the end of the accounting period
- preparation of the worksheet including adjusting entries
- aims to aid in the preparation of FS
6. Adjusted trial balance (and/or Worksheet)
- at the end of the accounting period
- preparation of the FS
 - aims to provide useful info to decision-makers
7. Financial statements
- at the end of the accounting period
- adjusting journal entries are journalized and posted
- aims to record the accruals, expiration of deferrals, estimations and other events from the
worksheet
8. Closing entries
- at the end of the accounting period
- closing journal entries are journalized and posted
- aims to close temporary accounts and transfer profit to OE
9. Post-closing trial balance
- at the end of the accounting period
- preparation of a post-closing trial bal
- aims to check the equality of debits and credits after the closing entries
10. Reversing entries
- at the start of the next period
- reversing journal entries are journalized and posted
- aims to simplify the recording of certain regular transac in the next accounting period

JOURNAL
- a chronological record of all entity’s transactions
- called the “book of original entry”
- the nature and volume of transacs of the busi determine the no. and type of journals needed
- after the transac or event has been identified and measured, it is recorded in the journal
JOURNALIZING
- the process of recording a transac
- refers to recording an identified accountable event in the journal by means if a journal entry
TYPES OF JOURNAL
1. GENERAL JOURNAL
- simplest journal
- the book of original entry
- shows all the effects of a trasac in terms of debit and credit
2. SPECIAL JOURNAL
FORMAT OF GEN JOURNAL (CONTENTS)
1. DATE
- year and month are not rewritten for every entry unless the year or month changes or a
new page is needed
2. ACCOUNT TITLES AND EXPLANATION
- the account to be debited in entered at the extreme left of the first line while the account
to be credited is entered slightly indented on the next line
- the short description is usually made on the line below the credit
- generally, skip a line after each entry
3. P.R. (POSTING REFERENCE)
- this will be used when the entries are posted
 - until the amounts are transferred to the related ledger accs
4. DEBIT
- the debit amount for each acc is entered in this column
5. CREDIT
- the credit amount for each acc is entered in this column
JOURNAL ENTRY
- shows all the effects of a busi transac in terms of debit and credit
- each trasac is initially recorded in a journal rather than directly in ledger
PARTS OF JOURNAL ENTRY
1. DATE
- journal entries are recorded chronologically (oldest to latest)
2. ACCOUNT TITLES AND AMOUNTS TO BE DEBITED AND CREDITED
- under the double-entry system
- each trasac are recorded in the journal in two parts (debit and credit)
3. SHORT DESCRIPTION OF THE TRANSACTION
- short description for future reference
- no fixed format
TYPES OF JOURNAL ENTRIES
1. SIMPLE JOURNAL ENTRY
- contains a single debit and a single credit element
- 2 accounts are affected (one debited and one credited)
2. COMPOUND JOURNAL ENTRY
- contains two or more debits or credits
- when 3 or more accounts are required in a journal entry
RULES OF DOUBLE-ENTRY SYSTEM
- two or more accs are affected by each transac
- the sum of debits for every trasac equals the sum of the credits
- the equality of the accounting eq is always maintained
EXAMPLES OF SHORT DESCRIPTION/ EXPLANATION
1. Initial investment (source of assets)
2. Rent paid in advance (exchange of assets)
3. Note issued for cash (source of assets)
4. Service vehicle acquired for cash (exchange of asset)
5. Insurance premiums paid (exchange of assets) = 1-year comprehensive insurance for service
vehicle
6. Office equipment acquired on account (exchange and source of assets) = acquires partly by cash
and on acc
7. Accs payable partially settled (use of assets) = partial settlement of A/P
8. Revenues earned and cash collected (source of assets) = revenues earned and collected
9. Salaries paid (use of assets) = /payment of salaries
10. Unearned revenues collected (source of assets) = collected unearned revenue
11. Revenues earned on acc (source of assets) - service revenue earned on acc
12. Withdrawal of cash by owner (use of asset) = drawing for personal use
 13. Expenses incurred but unpaid (exchange of claims) = received telephone bill from ICC-BayanTel
for the month of May
14. Accs receivable partially collected (exchange of assets) = collection of A/R
15. Expenses incurred and paid (use of assets) = payment of electricity bill

LEDGER
- grouping of the entity’s accs
- all firms have gen ledger
- each acc has its own record
- every acc maintains the basic format of the T-acc but offers more info (acc no. at the upper right
corner and the journal reference column)
- organizes info by accs
GEN LEDGER
- the “reference book” of the accounting system
- used to classify and summarize trasacs and to prepare data for basic FS
2 GROUPS OF GEN LEDGER
1. Balance sheet or permanent accs (assets, liabilities, and owner’s equity)
2. Income statement or temporary accs (income and expenses)
- temporary or nominal accs are used to gather info for a particular accounting period
- at the end of the period, the bals of these accs are transferred to a permanent OE acc
POSTING
- transferring the amounts from the gen journal to appropriate accs in the ledger
- step 3 of the accounting cycle
- debits in the journal are posted as debit in the ledger
- credits in the journal are posted as credit in the ledger
STEPS
1. Date
2. Page no. of journal to the journal reference (J.R.) column
3. Debit figure from journal to debit figure in the ledger and the credit figure from the journal as a
credit figure in the ledger
4. Acc no. in the positing reference column of the journal once the figure has been posted to the
ledger
LEDGER ACCS AFTER POSTING
- at the end of an accounting period, the dr. or cr. bal of each acc ust be determined to enable us to
come up w/ a trial bal
1. Each acc bal is determined by footing (adding) all the dr. and cr.
2. If the sum of an acc’s dr. is greater than the sum of its cr., thet acc has a dr. bal
3. If the sum of its cr. is greater, that acc has a cr. bal

TRIAL BALANCE
- listing of all ledger accs in order (A-L-OE-R-E), w/ their respective debit or credit bal
- List of gen ledger accs and their balances
- Prepared to check the equality of total debits and total credits
UNADJUSTED TRIAL BAL
 - The 4th step in accounting cycle
TYPES OF TRIAL BAL
1. UNADJUSTED TB
- Prepared before adjusting entries are made
2. ADJUSTED TB
- Prepared after adjusting entries ut before the FS are prepared
3. POST-CLOSING TB
- Prepared after the closing process
LOCATING ERRORS IN TB
A. The inequality of the total of debits and credits would automatically signal an error
1. Error in posting a transac to the ledger
- An erroneous (mali) amount was posted to the acc
- A debit entry was posted as a credit or vice versa
- A debit or credit was omitted (tinanggal / natanggal)
2. Error in determining the acc bal
- A bal was incorrectly computed
- A bal was entered in the wrong bal column
3. Error in preparing the TB
- One of the columns of TB was incorrectly added
- The amount an acc bal was incorrectly recorded on the TB
- The debit bal was recorded on the TB as a credit or vice versa, or a bal was
omitted (wala) entirely
B. Procedure done to save time and effort in locating errors
1. Prove the bal of the TB, by adding the bals from the opposite direction (mula baba
pataas)
2. If the error does not lie in addition, determine on which amount does the TB is out of bal
(subtraction)
Common type of error
a. TRANSPLACEMENT ERROR (SLIDE ERROR)
- Incorrect placement of decimal point
- Committed when an amount is incorrectly increased or decreased
- 10,000 to 1,000
b. TRANSPOSITION ERROR
- Committed when the digits of the amount interchange (nagkabalik
baliktad)
- 1,234 to 1,324
3. Compare the accs and amounts in the ledger and in the TB. Make sure that no acc was
omitted
4. Recompute the bal of each ledger
5. Trace all posting from journal to ledger accs
Note:
- Even the TB was bal, the accounting records may still contain errors
- A bal TB just proved that the recorded debit and credit are equal
ERROR THAT CAN’T BE DETECTED BY A TB
 1. Failure to record or post a transac
2. Recording the same transac more than once
3. Recording the entry but w/ the same erroneous debit and credit amounts
4. Posting a part of a transac correctly as a debit or credit but to the wrong acc

ADJUSTING ENTRIES
- Entries made prior to the prep of FS
- To update certain accs so that they reflect correct bal as of the designated time
PURPOSE OF ADJUSTING ENTRIES
1. To take up unrecorded income and expenses of the period
- To assign revenues to the period when they are earned and expenses to the period when
they are incurred
2. To split mixed accs into their real and nominal elements
- To measure properly the net income or profit for the period and to reflect correct bal for
the related assets and liabilities accs
- Real elements (A, L, OE, OC)
- Nominal elements (R/I, E)
BEFORE ADJUSTMENTS
- Mixed accs (real and nominal acc components)
DURING ADJUSTMENTS
- Adjusting entries ( to separate the two components)
AFTER ADJUSTMENTS
- Real acc (presented in the Bal Sheet)
- Nominal acc (presented in the Income Statement)
TYPES OF ADJUSTMENTS
1. DEFERRALS
- The postponement of the recog of an expense already paid but not yet incurred or a rev
already collected but not yet earned
- Prepaid expenses and unearned revenues
2. ACCRUALS
- recog of an expense already incurred but unpaid and revenue earned but uncollected
- Accrued expenses (accs payable) and accrued revenues (accs recei)
3. RECOG OF DEPRECIATION EXPENSE AND BAD DEBT EXPENSE
METHODS OF INITIAL RECORDING OF EXPENSES
1. ASSET METHOD
- Cash disbursements for items of expenses are initially debited to an asset acc
- At the end of the period, the incurred potion (nagamit / used up / expired) is recognize as
expense, while the unused portion remains as asset
- Asset ang unang (initially) nirerecord sa initial transac
2. EXPENSE METHOD (alternative method)
- Cash disbursements for items of expenses are initially debited to an expense acc
- At the end of the period, the unused ( not yet incurred / unexpired) portion is recognized
as an asset, while the incurred portion remained as expense
- Expense ang unang nirerecord sa initial transac
METHODS OF INITIAL RECORDING OF INCOME
1. LIABILITY METHOD
- Cash receipts from items of income are initially credited to a liability acc
- At the end of the period, the earned portion is recognized as income, while the unearned
portion remains as liability
- Liability unang nirerecord sa initial transac
2. INCOME METHOD (alternative method)
- Cash receipts from items of income are initially credited to an income acc
- At the end of the period, the unearned portion is recognized as liability, while the earned
portion remains as income
- Income or revenue and unang nirerecord sa initial transac

WORKSHEET
- An analytical device used to facilitate the gathering of data for adjustments, the prep of FS, and
the closing entries
PARTS OF THE WORKSHEET
1. Headings:
a. Name of the busi
b. Title of the report (Worksheet)
c. Date covered by the report (For the period ended…)
2. Accounts
- The accs in the ledger are listed here
3. Unadjusted TB
- The ending bal of the accs in the ledger are listed here
- - contained real, nominal, and mixed accs
- Dr and Cr are equal
4. Adjustments
- The Dr and Cr of the adjusting entries are placed here
5. Adjusted TB
- The bal of the combi of the unadjusted and the adjustments are placed here
- Contained real and nominal accs
- Dr and Cr are equal
6. Income Statement
- The adjusted amounts of the income and expenses acc are extended here
- Contained only nominal accs
- The difference b/w Dr and Cr represents profit or loss
7. Bal Sheet
- The adjusted amounts of the assets, liabilities, and OE accs are extended here
- Contained only real accs
- The difference b/w Dr and Cr represents profit or loss

POST-CLOSING TB
- Contains only real accs
- Dr and Cr are equal
MAJOR PROCESSES IN ACCOUNTING
1. Journalizing
- Recording
2. Posting
- Classifying
3. FS
- Summarizing and communicating

FS
- End product of the accounting process
- Info from the journal and the ledger are meaningless unless they are summarized and
communicated through FS

CLOSING ENTRIES (cont.)

- Entries prepared at the end of the accounting period
- To “zero-out” all nominal accs in the ledger
- Done so that the transacs during the period will not commingle w/ the transacs in the next period
CLOSING ENTRIES ARE PREPARED AS FOLLOWS:
1. All income accs are debited, all expense accs are credited, and the resulting bal is recorded in a
clearing acc (Income Summary) (to closed the income and expense accounts to income summary)
2. The bal of the Income Summary is closed to the OC acc (to close the income summary to equity)
3. Any bal in the OW is closed to the OC acc (to close the drawing acc)

POST-CLOSING TB
- Consist only of real acc (A,L, and ending capital)
- Similar to the bal sheet columns in the worksheet except that the bal of the OC in the post-closing
TB is the updated amount after closing profit or loss and drawings (ending capital)

REVERSING ENTRIES
- Entries usually made on the first day of the next accounting period
- To reverse adjusting entries made in the immediately preceding period
- Is the exact opp of a related adjusting entry from the previous period
- It is optional
- Not all adjusting
- All accruals and deferrals initially recorded as income or expenses may be reversed
ADJUSTING ENTRIES THAT MAY BE REVERSED
1. Accruals for income or expense (except accruals for bad debts) (accs recei and payable)
2. Prepayment initially recorded using the expense method ( adjusting entry: prepaid insurance - Dr,
insurance expense - Cr)
3. Advance collections initially recorded using the income method (adjusting entry: unearned
revenue - Dr, service revenue - Cr)

MERCHANDISING BUSI
 - Is one that buys and sell goods (merchandise inventory or inventory) in their original form and
without any further processing
- Generates rev by selling goods
- The goods purchsed for resale are called merchandise invetory
PRODUCT COST
- Costs that are included in inventory
SELLING AND ADMINISTRATIVE COSTS
- Costs that are not included in inventory
- They are sometimes called period costs
INVENTORY SYSTEM
1. PERPETUAL INVENTORY SYSTEM
- The inventory acc is updated each time a purchase or sale is made
- The inventory acc shows a continuing or running bal of the goods on hand
- The inventory acc is adjusted perpetually (continually) throughout the accounting period
2. PERIODIC INVENTORY SYSTEM
- The inventory acc is updated only when a physical count is performed
- The amounts of inventory and cost of goods sold are determined only periodically
ACCS USED UNDER PERIODIC SYSTEM
1. PURCHSES
- Acc used to record purchases of inventory under the periodic system
2. FREIGHT-IN (TRANSPORTATION-IN)
- Acc used to record the shipping costs incurred on purchases of inventory
under the periodic system
3. PURCHSE RETURNS
- Acc used to record returs of purchased goods to the supplier
4. PURCHASE DISCOUNTS
- Acc used to record cash discounts availed of on the purchased goods

READING AND WRITING

CRITICAL READING AS REASONING

- critical reader should be able to use textual evi when asked to support analysis of the implicit and
explicit info presented by a writer in a text
REASONING
- an act of giving statements for justification and explanation (Merriam-Webster Dictionary)
- the ability of someone to defend something by giving out reasons (Merriam-Webster Dictionary)
EVALUATIVE STATEMENT
- a way of giving a better explanation to show the strength and the weakness of something through
writing
- presents a value judgment based on a set of criteria
- used in giving sound judgment (a judgment that can be backed up or supported by valid reasons
or proofs)
 - a writer’s way of explaining why a strength is a strength and a weakness a weakness based on the
evi gathered
HOW TO FORMULATE EVALUATIVE STATEMENT
- after reading the text carefully and critically, grasping the essence of the text and checking for
possible fallacies in the argu
- done the same way you do the other writing except that the statement is about your judgement of
the text’s content and property
STEPS
1. Formulating assertions about the content and the properties of a text read
- you have to examine which ideas are facts or opinions
- make inferences or conclusions
- assess the overall quality of the text
- this assertions usually contain evaluative lang (useful, significant, important,
insightful, detailed, up-to-date, comprehensive, practical)
2. Formulating meaningful counterclaim in response to a claim made in the text read
- counterclaims (opposition you make about the claim of a writer)
- you must recognize the value of hedges when you state your counterclaims
- when presenting counterclaim, you a providing criticism since you are stating
that the claim is not true
HEDGE
- a word or phrase that minimizes nega impact of a criticism
- is used to give a courteous tone in your writing
FORMS OF HEDGE
1. MODALS
- may, could, would
2. FREQUENCY ADVERBS
- usually, generally, commonly
3. PROBABILITY ADVERBS
- probably, possibly, presumably
STEPS USED IN CRITICAL READING AS REASONING
- by Maxine Rafaella C. Rodriguez and Marella Therese A, Tiongson
1. IDENTIFYING ASSERTIONS
- identify common type of assertions (fact, convention, opinion and preference)
2. FORMULATING COUNTERCLAIM
- counterclaims are made to rebut a previous claim
3. DETERMINING EVIDENCE
- evi (details given by the authors to support his/her claims)

CLAIMS
- an arguable statement in a text
- its purpose is to persuade you to believe the writer’s position about an issue
FORMULATING EVALUATIVE STATEMENT
- stating your judgment and generalization about the claims of the writer in a text
ASSERTION
 - positive statements about a text read
- when you make evaluative statement that shows how you agree w/ claim in a text
COUNTERCLAIMS
- statements that oppose the claims of the writer in the text
- when you make evaluative statement that express how you oppose w/ claim in a text
TEXTUAL EVI
- info gathered from the text that supports your assertion or counterclaim about the text
IN EXPRESSING YOUR JUDGMENT ABOUT THE TEXT
1. State your idea about the text
2. To determine evi from the text, look for clues and keywords that support your idea about the text
3. Quote or paraphrase the part of the text that helped you come up w/ your idea
4. Use quotation mark to quote a part of the text. If its from a book, indicate the page no. at the end
of you sen
5. Express how the quote supports your idea
TYPES OF TEXTUAL EVI
1. PARAPHRASING
- restating the text in your own word
2. SUMMARIZING
- restating the text in a shorter way using your own words
3. REFERENCING
- mentioning a specific section of the text
4. QUOTING
- stating a part of a text in the exact way it was written

PURPOSE
- The reason why you are writing
- Focusing on your purpose as you begin writing helps you know what form to choose, how to
focus and organize your writing, what kinds of evi to cite, how formal or informal your style
should be, and how much you should write
TYPES OF PURPOSE
1. EXPRESSING
- The writer’s purpose or goal is to put thoughts and feelings on the page
- A personal writing
- Usually informal
- Ex journal writing, poetry, letter
2. EXPLORING
- The point of discovery
- Finding new things
3. ENTERTAINING
- To explain, argue, or inform in a humorous way
- May take the term of a brief joke, a newspaper column, a tv chariot or an internet home
page tidbit
- Its goal is to relax our reader and share some story of human feibles or surprising actions
4. INFORMING
 -One of the most common type of writing
-Ex most journalistic writing
-The purpose of informational or reportorial writing is to convey info as accurately and
objectively as possible
- Ex laboratory reports, econ reports, and busi reports
5. EXPLAINING
- Or expository writing
- Most common
- Writer;s purpose is to gather facts and info, combine them with his or her own knowledge
and exp, and clarify for some audience who or what something is, how it happened or
should happen, and/or why something happened
- Explaining the whos, whats, hows, whys, and wherefores requires the writer to analyze
the sub (diivde it into parts) and show the rs of those parts
- Relies heavily on definition, process analysis, cause/ effect analysis, and synthesis
- Goes one step beyond informing or reporting
- An expository writer adds his or her particular understanding, interpretation, or thesis to
that info
6. ARGUING
- Attempts to convince its audience to believe or act in a certain way
KEY FEATURES
1. A debatable claim or thesis. The issue must have some reasonable arguments on
both (or several) sides
2. A focus on one or more of the four types of claims: Claim of fact, claim of cause
and effect, claim of value, and/or claim of policy (problem solving).
3. A fair representation of opposing arguments combined with arguments against
the opposition and for the overall claim.
4. An argument based on evidence presented in a reasonable tone. Although appeals
to character and to emotion may be used, the primary appeal should be to the
reader's logic and reason.
7. PERSUADING
- Argument is a special kind of persuasion that follows certain ground rules.
- Those rules are that opposing positions will be presented accurately and fairly, and that
appeals to logic and reason will be the primary means of persuasion
- Ex ads, they ignore the rules of argument
- They usually don't fairly represent the competing product, and they appeal to image, to
emotion, to character, or to anything except logic and the facts--unless those facts are in
the product's favor.
8. EVALUATING
- Writing to evaluate a person, product, thing, or policy is a frequent purpose for writing
- a specific kind of argument
- argues for the merits of the subject and presents evidence to support the claim
- A claim of value--the thesis in an evaluation--must be supported by criteria (the
appropriate standards of judgment) and supporting evidence (the facts, statistics,
examples, or testimonials).
 -Writers often use a three-column log to set up criteria for their subject, collect relevant
evidence, and reach judgments that support an overall claim of value
- A three-column log is an excellent way to organize an evaluative essay.
- First, think about your possible criteria. Remember: criteria are the standards of judgment
(the ideal case) against which you will measure your particular subject. Choose criteria
which your readers will find valid, fair, and appropriate.
9. PROBLEM SOLVING
- is a special kind of arguing essay: the writer's purpose is to persuade his audience to
adopt a solution to a particular problem
- called "policy" essays
- they recommend the readers adopt a policy to resolve a problem
- problem-solving essays have two main components: a description of a serious problem
and an argument for specific recommendations that will solve the problem.
- The thesis of a problem-solving essay becomes a claim of policy
- If the audience follows the suggested recommendations, the problem will be reduced or
eliminated
- The essay must support the policy claim by persuading readers that the recommendations
are feasible, cost-effective, efficient, relevant to the situation, and better than other
possible alternative solutions.
10. MEDIATING
- Mediated argument follows a plan used successfully in labor negotiations to bring
opposing parties to agreement
- The writer of a mediated argument provides a middle position that helps negotiate the
differences of the opposing positions.
- Rogerian argument also wishes to reduce confrontation by encouraging mutual
understanding and working toward common ground and a compromise solution.
- Feminist argument tries to avoid the patriarchal conventions in traditional argument by
emphasizing personal communication, exploration, and true understanding.

PURPOSES AND STRATEGIES

- A purpose is the aim or goal of the writer or the written product
- a strategy is a means of achieving that purpose
- A variety of strategies are available for writers to help them find ways to achieve their purpose(s).
STRATEGIES
1. DEFINITION
- use definition for key terms of ideas in their essays
- formal definition, the basis of most dictionary definitions, has three parts:
1. the term to be defined
2. the class to which the term belongs
3. the features that distinguish this term from other terms in the class.
2. ILLUSTRATION AND EX
- Examples and illustrations are a basic kind of evidence and support in expository and
argumentative writing.
3. CLASSIFICATION
 - a form of analyzing a subject into types
4. COMPARISON AND CONTRAST
- Can be used to organize an essay
5. ANALYSIS
- is simply dividing some whole into its parts
6. DESCRIPTION
- we usually think of description as visual, we may also use other senses--hearing, touch,
feeling, smell-- in our attempt to describe something for our readers.
7. PROCESS ANALYSIS
- analyzing the chronological steps in any operation.
8. NARRATION
- the most effective strategy essay writers can use.
- Writers of exposition and argument should consider where a short narrative might enliven
their essay
- Typically, this narrative can relate some of your own experiences with the subject of your
essay.

HOW AUDIENCE AND FOCUS AFFECT PURPOSE

- All readers have expectations.
- They assume what they read will meet their expectations.
- As a writer, your job is to make sure those expectations are met, while at the same time, fulfilling
the purpose of your writing.
PURPOSE AND AUDIENCE
- Often your audience will help you determine your purpose.
- The beliefs they hold will tell you whether or not they agree with what you have to say.
- Your purpose will differ depending on the audience who will read your writing.
- Your focus (otherwise known as thesis, claim, main idea, or problem statement) is a reflection of
your purpose.
READER AND WRITER GOAL
- Writers typically define their goals in several categories-to inform, persuade, entertain, explore.
- When writers and readers have mutually fulfilling goals-to inform and to look for information-
then writing and reading are most efficient.
- At times, these goals overlap one another
- This mismatch of goals tends to leave readers frustrated, and if they communicate that frustration
to the writer, then the writer feels misunderstood or unsuccessful
PURPOSE AND AUDIENCE
- Whatever reality you are writing within, whatever you chose to write about, implies a certain
audience as well as your purpose for writing.
- You decide you have something to write about, or something you care about, then purpose
determines the audience.
WRITER VERSUS READER PURPOSE
- purpose relates to motivation
- Purposes, in academic writing, are intentions the writer hopes to accomplish with a particular
audience.
 - Often, readers discover their own purpose within a text.
- While the writer may have intended one thing, the text actually does another, according to its
readers

CRITIQUE
- a formal analysis that people write in response to a body of work.
- analyze and interpret a work or concept and draw conclusions based on those findings.
- In an academic environment, you might write a critique to broaden your knowledge of someone
else's work or provide meaningful feedback to the work's author

SEVEN APPROACHES
- By Asuncion David-Maramba
- In her book Ph Contemporary Lit
1. CULTURAL APPROACH
- A student uses the cultural approach when he is concerned about the culture of the race or
group describe in the selection
- Every ethnic group has a culture divided into two:
1. MATERIAL CULTURE which consists of the group’s tools , implements,
object, artifacts, and other items that have physical existence
2. NON-MATERIAL CULTURE which consist of the group’s language, religion,
beliefs, laws, folkways, costume, tradition, and other that have no physical
existence.
2. FORMALISTIC OR LITERARY APPROACH
- focuses on the structure or form of the reading selection
- in studying a poetic or prose narrative, his concerns are the elements such as setting,
character, plot, theme, point of view, conflict, and connotative meanings, figure of
speech, imageries, symbol, etc.) sound (rhyme and rhythm), and structure (horizontal and
vertical measures, parallelism, ellipsis, etc.).
- In studying an essay, his concerns are organization, structure, style or author’s manner of
writing, point of view, and addiction.
3. HISTORICAL APPROACH
- use of the historical approach if the reading selection deals with events having historical
significance.
- Some written selections are based on actual events; however, writers modify real
occurrences to create fiction.
- useful if the selection emphasizes an event having great importance or influence or
impact
4. IMPRESSIONISTIC APPROACH
- A student expresses his impression of the entire reading selection or of a portion or
element of it, for example, his impression of the protagonist.
- What makes a reading selection memorable is his primary concern
- he looks for the unforgettable in the selection
5. MORAL OR HUMANISTIC APPROACH
 -
a student concerned about morals or the morality of a character or of his acts studies a
reading selection moralistically or humanistic.
- Whether a character is moral or immoral or whether his act is good or evil is what matter
to a student who uses the moral or humanistic approach
6. PSYCHOLOGICAL APPROACH
- a student who investigates on the mental frameworks of the author as he wrote the
reading selection or on the psychological make-up of one or some of the characters in the
narrative uses the psychological approach.
- attempt to understand the behavior/s of the character/s in the context of the circumstances
that surround him/them.
- tries to answer this question: What factors must have caused him/them. He tries to answer
this question: What factors must have caused him/them to act or behave in a certain
manner?
7. SOCIOLOGICAL APPROACH
- a student who is concerned about societal problems or social relationships as they find
expression in a reading selection uses the sociological approach.
- examines the kind of relationship that exists between two characters, the degree of such a
relationship, and the factors that lead to their good/bad relationship.
- looks into the problem affecting the society described in the selection, its causes and
impact on the characters interacting in it.

LITERARY CRITICISM
- A critic does more than an analysis
- The writer comments positively and/or negatively on certain aspect of the reading selection
- The focus depend largely on the school of thought chosen by the critic
SCHOOLS OF THOUGHT OF LITERARY CRITICISM
- By C, John Holcombe, 2007
1. BIOLOGICAL CRITICISM
- literary critic depend on the life story the author in doing his critical analysis.
- He investigates on the extent of influence of his life or his experience on his work
2. COGNITIVE SCIENTIFIC CRITICISM
- guided by his knowledge of science processes to explain how the narrative is structured.
3. DECONSTRUCTION/ DECONSTRUCTIVE/ POST- STRUCTURAL CRITICISM
- Opposed to formalistic or structural criticism,
- the criticism involves not the manner by which the reading selection was formed or
constructed.
- Derived from the word “deconstruct” it begins with the assumption that “the world is
unknowable and that language is unstable, elusive and faithful.”
4. FORMALISTIC CRITICISM OR NEW CRITICISM OR STRUCTURED CRITICISM
- Literary critic concern himself with the form or structure of the reading selection in doing
his critical analysis.
- He comment on the element of a given literary piece.
5. GENDER CRITICISM
- Feminist criticism, LGBT criticism
 - A literary critic comment on the treatment of the female, gays, or lesbian in the reading
selection.
6. HISTORICAL CRITICISM
- deals with the past events and criticizes the manner by which the events influenced the
reading selection.
7. IMPRESSIONISTIC OR READER RESPONSE CRITICISM
- investigates on the positive and negative responses of the readers to the reading selection
holistically or analytically
8. LINGUISTIC CRITICISM OR RHETORICAL CRITICISM
- focuses on the etymology or origin of the words by the writer.
- He is concerned with the linguistic aspect of the literary text.
9. MARXIST CRITICISM
- center on the struggles of the working class to upgrade there living standards.
10. MORAL CRITICISM OR ETHICAL CRITICISM
- delves on moral or ethical issues affecting the reading selection.
11. MYTH THEORY OR ARCHETYPAL CRITICISM
- emphasizes the role of archetypes (universal themes, images and pattern often occurring
in literary works) in the production of the reading selection.
12. POLITICAL CRITICISM
- deals with the manner by which politics system, political parties, and the like affect the
lives of the characters in the story or the ideology of the writer.
13. PSYCHOANALYTIC CRITICISM OR FREUDIAN CRITICISM
- Derived from the word psychoanalysis
- this criticism deals with Sigmund Freud’s concept of fantasies and dreams and how these
affect the psychology of the characters in the reading selection of the author of the same
selection.
14. PSYCHOLOGICAL CRITICISM OR JUNGIAN CRITICISM
- Allied to the psychoanalytic criticism
- this criticism deals with carl Jung’s concept of analysis of the character psychology.
15. SOCIOLOGICAL CRITICISM
- critic investigates the way society affect the lives of the characters in the reading
selection
16. STYLISTIC CRITICISM
- concerned with the manner by which the writer present his ideas in the reading selection.

POSITION PAPER
- written composition wherein the writer takes a side on a certain issue and explains his position by
presenting evidence to give support such as facts, statistics, and other evidence to persuade the
reader to take on his side.
- also objectively communicate, inform, explain, clarify and persuade the reader to believe the
subject expressed by writer.
- the role of a position paper is justifying why one’s side is better than the other.
- same as any other technical writing such as proposal, report, and feasibility study of a project.
- begins with the statement of the problem or introduction
POSITION PAPER DEALS WITH THE FF
1. The background of when the issue started
2. Expression of one’s position
3. Discussion about the statement of one’s position; statistics, documents, data
4. Conclusion
- Like a proposal, a position paper also sells an idea, but the way of presentation is more powerful
because the proposer and writer justify to prove that his position is the best of all and must be
believed.
- The technical proposal or suggestion does not mention the competitors but theories and facts as
the basis of his side
- writer writes all the good explanations intentionally that don't happen in other types of writing
STEPS IN ELUCIDATING A POSITION PAPER
1. Selecting a Topic
2. Conducting Preliminary Research
3. Challenging Your Own Topic
4. Collecting Additional Supporting Evidence
5. Creating an Outline
FORMAT
1. Introduction
2. Possible Objections to Your Position
3. Support and Acknowledgement of the Opposing points
4. Citing that your position is still the best one despite the strength of counter arguments
5. Summary of your arguments and restatements of your position
USES OF POSITION PAPER
- According to Menoy (2016), position paper is written to achieve a number of purposes
1. POLITICAL
- Adhere or non-adherence to a political party, government, or program etc.
2. ARTISTIC
- Creation or abolition of an artistic movement.
3. SCIENTIFIC
- Acceptance or non-acceptance of a scientific theory.
4. EDUCATIONAL
- Conformity or nonconformity with educational reforms.
5. RELIGIOUS
- Conversion to or departure from religious sect.
6. PROFESSIONAL
- Commitment or non-commitment to professional organization.
7. TECH
- Application or non-application of a technological breakthrough
8. BUSI
- Patronage or boycott of business products and establishments.

MANIFESTO
- comes from the Latin word “manifest” which means “to make visible or to reveal”.
 -a statement of ideas that exposes your intent that declares your goal, vision, and core values to the
word.
- Its purpose is to draw the attention to ignite the work of the masses
- usually accepts a previously published opinion to promote new concepts with prescriptive notions
for carrying out changes made based on the belief of the author.
- It may present the individual's position associated with the life in general.
- a published verbal declaration of intentions, motives, or views publicly and issued by an
individual, group, political party or government
- Argumentative essays are written compositions that serves to persuade the readers and to make
them take an action about a certain topic
RULES IN CREATING MANIFESTO
- By McDonald (2011)
1. Manifestos outline what you set out to achieve. What do you want to achieve?
2. Manifestos create the future. What is the future you desire?
3. Manifestos are shared publicly. Who can you share your manifesto with?

RÈSUMÈ
- originated from the French word rÈsumÈ which means, “summary”
- It is a concise document that highlights your education, work experiences, and other
qualifications such as your skills and strengths.
- These are information or qualifications that your future employer might look for in the job that
you are applying for.
- usually an enclosure to an application or cover letter so it is recommended that you prepare the
rÈsumÈ first since the information that you include there will be the basis of your letter.
STRUCTURE
COLLEGE ADMISSION LETTER
- also known as the "letter of intent".
- It is a brief discussion of your intention to be admitted to a specific course in college.
EMPLOYMENT APPLICATION LETTER
- widely known as a "cover letter".
- It is used to introduce yourself to a prospective employer.
- You write this to demonstrate your interest in the company, sell your services and qualifications
in written form, and show that you are fit for a job position.
- It is usually submitted with a rÈsumÈ.
- Using any of the three letter formats (Block, Modified Block, and Semi-Block) depends on your
preference as an applicant
- most common layout for business letters is the block format which means that all parts of the
letter are aligned to the left.
- In a modified block format, the heading, date, complimentary close, and signature are placed
slightly to the right of the center of the paper.
 - The least used format is the semi-block which is similar with modified block except that the
paragraphs of the body are indented.
PARTS OF AN APPLICATION LETTER

OFFICE CORRESPONDENCE
- or business correspondence
- is a written interchange of internal (communication between company departments) and external
communication (communication between a company to another firm) to assist the flow of
business processes.
BUSI LETTER
- the traditional way of communicating information from one company to another or used in
external correspondence.
- The format can either be full block, modified block and semi-block.
- Various types of letters are sales letter, order letter, complaint letter, inquiry letter, adjustment
letter, acknowledgement letter, follow-up letter, cover letter, letter of recommendation, and letter
of resignation.
PARTS
BUSI MEMORANDUM OR MEMO
- a written communication strictly between the company’s offices to another, or used in internal
correspondence.
- A memo has its title line and series number.
- Employees tend to read the memorandum if the title line is related to their job description.
- Memos are also used to implement internal guidelines or procedures that the employees must
follow

Here are some reminders in completing the parts of a memorandum:

 1. Heading
- This segment follows this general format:
TO: (Identify the recipient/s)
FROM: (Your name)
DATE: (Complete and current date)
SUBJECT: (What the memo is about)
2. Body
- Basically, the body of the memo has two parts: the purpose statement and the
explanation.
- It is usually presented in single-spaced paragraphs with a line skipped between each
paragraph.
3. Special Notations
- Notations at the bottom of the memo are used to indicate specific things to the reader.

If you have an attachment on enclosure notation, type <Enclosure= or <Attachment=.

- An Enclosure is something included with the memo while an Attachment is a supporting
document attached by a paper clip, staple, etc.
If copies are being sent to others, add notation cc (carbon copies or courtesy copy) line and list of names
at the bottom of the memo.

BUSI E-MAIL
- is an office correspondence that can either be internal or external.
- There is no required format in writing e-mail correspondence but it is expected that the writer
maintains a professional tone.
- Note that the header of the letter is written on the blank fields including the ‘from’ and ‘to’ fields.
- ‘From’ contains e-mail from the sender while the field ‘to’ contains the email of the recipient.
EAPP

CONCEPT PAPER
- A summary doc of a project proposal that tells what the project is all about, the reasoning for
conducting the project and how it will be carried out
- Provides an overview of the project, and help funding agencies eliminate proposals that are likely
to be disapproved
USES OF CONCEPT PAPER
1. Serves a foundation of the full proposal
2. Determines whether the project is feasible or not
3. Piques the interest of the potential funding agencies
4. Obtains informal feedback on the idea prior to preparing the full proposal
5. Helps in addressing soc issues which plague our society
PARTS OF A CONCEPT PAPER (STRUCTURE)
1. CONCEPT PAPER FOR A PROJECT
a. COVER PAGE
- Proponent’s name
- Proponent’s contact no., email address
- Proponent’s agency
- Date of submission
b. INTRO
 -
Short description of proponent’s agency, major accomplishments, an capability
to undertake the proposal project
- Reasons why the funding agency should support the project
c. RATIONALE OF BG
- State the prob to be solved
- State the project’s significance
d. PROJECT DESCRIPTION
- Object of the project
- Methodology
- Timeline
- Anticipated outcome
- How the outcome will be evaluated
e. PROJECT NEEDS AND COSTS
- Budget, item description and amount
- Personnel or equipment needed
2. CONCEPT PAPER FOR ACAD RES
a. TITLE PAGE
- Res title
- Name and school
- Date of submission
b. BG OF STUDY
- State the field you are researching on
- State the probs to be addressed by the res, provide statistics and previous studies
to prove your claim
- Reasons in conducting the res
- Theoretical and practical implications
c. PRELIMINARY LIT REV
- Provide theoretical framework
- Provide major related lit rev at least 5
- Provide brief synthesis of the reviewed lit and studies
d. STATEMENT OF THE PROB/OBJS
- State the gen prob in one sen
- State your specific res Q of objs
e. METHODOLOGY
- Context and participants of the study
- Instruments to be used
- Data collection procedures
- Data analysis scheme to be used
f. TIMELINE
- Duration of the res (Gantt Chart)
g. REFERENCE
- List of books, journal, and other resources cited in your paper
3 WAYS IN ELUCIDATING A CONCEPT
1. DEFINITION
 -Explaining the concept by answering “What does it mean?”
-this make an illustration, ex, and description to clarify the term
CAN BE DONE IN 3 WAYS
a. INFORMAL DEFINITION
- Giving of a parenthetical brief explanation
Ex. Tocopherol (Vitamin E) is naturally found in vege il, fish, and nuts
b. FORMAL DEFINITION
- Giving of the term to be defined, the category, and the quality that makes
the term diff from other terms in the same category
Ex. term - Vitamin E; Biology
Category - a light yellow fat-soluble vitamin; a branch of sci
Quality - that acts are anti-oxidant; that studies living organisms
c. EXTENDED DEFINITION
- A detailed way of defining a term
- Usually in 1 para
- Incorporates various patterns of formal, informal, comparison and
contrast, narration, description, classification, cause and effect to explain
the concept
2. EXPLICATION
- A method of explanation which sen, verses, quotes, or phrase are takes form literary or
acad work, then interpreted and explained in a detailed way
- You may begin by analyzing how the text was constructed and end w/ the concise
conclusion by restating your major argu
- Not only illuminates a piece of lit, but also serves to remind the readers about its
historical setting and formal properties of style and lang
[Link] the final stanza of his poem….
The tone in the stanza….
3. CLARIFICATION
- A method in which the points are organized from a gen abstract idea to specific and
concrete ex
- The analysis of the concept is done by looking at the ex and specifying its characteristics
SIGNAL WORDS FOR CLARIFICATION
- After all
- As an ex
- Consider the ff ex
- To clarify
- For instance
- In other words
- For ex
- Namely
- Pur another was
- In particular
- In short
- That is
 - To be specific
- Specifically
- Stated differently

POSITION PAPER
- Essay expressing a position on an issue
- Gives argu that support the op of the writer based on the facts collected
- Presents the writer stand or viewpoint on a particular issue
- Entails outlining argu and propose a course of action
MANIFESTO
- Andre Munro
- A doc or letter publicly declaring the position or program of its issuer
- Set of ideas that can also lay out a plan of action
- Posted to the public
- Announces info such as motive, reasoning, or demands of a person or group
TOPICS OF POSITION PAPER OT MANIFESTOES
1. POLITICAL
2. SCHIENTIFIC
3. PROFESSIONAL
4. ARTISTIC
5. EDUCATIONAL
6. TECHNOLOGY
MAIN OBJ
- To take part in larger debate by stating your argu and proposed course of action
STEPS TO DEVELOP YOUR POSITION
1. INTRO
- Introduce issue and histoty or bg
- Gen statement of your stand through a thesis statement
2. BODY
- Argu on your stand about thr issue
- Evi (stats, interviews with exoerts, testimonies)
- Counterclain against possible weakness in your argu
3. CONCLUSION
- Restate claim on you issue
- Suggest course for action
- End with powerful call for action (quotation, challenge, Q)

EMTECH

MULTIMEDIA
- Integration of multiple forms of media
- Include text, graphics, audio, vid
 - Ex presentation involving audio and vid clips = multimedia presentation
- From the word multi (many or more than one) and media (medium of comm)
TYPE OF RICH AND MULTIMEDIA
1. VIDEO
- Presents moving pics and typically combines images and sound for a compelling
multimedia exp
- Some of the most memory- intensive multimedia application
2. AUDIO
- Reinforce the user’s understanding of info presented
- Ex narration describing what is being seen in animation clip
3. ONLINE GAMES
- Developers now create “browser-based games)
4. ONLINE TESTS
- Online survey forms or tests that show results when finished
5. COURSEWARE
- Online courses that simulate the classroom
6. PODCAST
- Episodic series of audio or text files streamed online
7. VODCAST
- Episodic series of video streamed online
- Ex youtube series
USER EXP
- Human interaction with the system
- Especially in terms of how easy or pleasing it is to use
INTERACTIVITY
- The ability of a computer to respond to a user’s input
COMPONENTS OF USER EXP DESIGN
1. USEFUL
2. USABLE
3. DESIRABLE
4. VALUABLE
5. ACCESSIBLE
6. FINDABLE
7. CREDIBLE
“An attractive homepage entices users to view more of the site and creates feelings of interest and
initial satisfaction”
APPLICATION
● conceptualize the interface that you want to create
● This website is going to be an interactive ICT project for social change
● Imagine how would you like to appear and what features do you want to include
● List down the possible combination of features that you will include in developing the website to
increase its interactivity

THE ROLE OF ICT IN RECENT HISTORY

 - Ph has been few nation that demonstrates unity for a call to action or social change
1. EDSA (PEOPLE POWER REVOLUTION)
2. EDSA DOS
3. MILLION PEOPLE MARCH
4. YOLANDA PEOPLE FINDER
ICT AS A MEDIUM FOR ADVOCACY
- Public support for or reco of a particular cause or policy
DIGITAL CITIZENSHIP
- The quality of a response to membership in a digital community
- The self monitored habits that sustain and improve the digital communities you enjoy or depend
on
- Refers to the utilization of info tech (IT) to engage in society, politics, and gov
DIGITAL CITIZENSHIP PRINCIPLES
1. ENGAGE POSITIVITY
2. KNOW YOUR ONLINE WORLD
3. CHOOSE CONSCIOUSLY

PERDEV

EFFECTS OF STRESS
1. PHYSICAL
2. EMOTIONAL
3. COGNITIVE
4. BEHAVIORAL
8 COMMON SOURCE OF STRESS
1. PHYSICAL APPREARANCE
- Changes on the physical features of an indiv
2. SCHOOL/ ACAD PRESSEURE
- Recitation, daily school works, quizzes
3. SOC/ PEER PRESSURE
- Pressure form friends
4. LOSS
- Loss of love ones
5. FRUSTRATIONS
- Failure to reach goal/ carry out plan
6. ROMANTIC RELATIONSHIP
- Having a bf/gf and not having one generates stress among teenagers
7. FAMILY/ HOME
- Changes in fam situations (separation of parents)
8. FUTURE
- Not having what one really wants to be in the future
SIGNIFICANT PEOPLE IN YOUR LIFE
1. PARENTS
- First people to introduce you to life
2. SIBLINGS
- Friends within the fam
3. FRIENDS
- Teach us the value of love
4. TEACHER
- Guide you to understand the valuable lessons about life
5. COMMUNITY LEADERS
- Inspire adolescents to get involved with community service through outreach

UNACCEPTABLE WAYS TO EXPRESS YOUR ATTRACTION

1. Acting like you own him/her
2. Stalk him/her on soc med
3. Acting weird when you are with him/her
4. Obsession

KINDS OF PERSONAL RS
1. PRIVACY AND INTIMACY
- Sense of openness and sharing with one another abd the state of being apart from other
observation
2. IMPERSONAL
- Portrays commitment and connection to a group of people or an org (club company busi,
etc)
3. ATTRACTION
- A fond or tender interest or appeal towards someone

WHAT MAKES A HEALTHY AND ACCEPTABLE EXPRESSION OF ATTRACTION

1. MUTUAL RESPECT
- Means that each partner trust and respects the weaknesses of each other and will never Q
them
2. TRUST
- How a person reacts when he feels jealous matters that situation will determine how other
person trust his or her partner in a rs
3. SUPPORT
- Not only in difficult times that you should be supported by your partner

PERSONAL RS
- Rs between people especially those between friends, lovers, and fam members
LOVE
- A strong affection for another arising out of kinship or personalities
COMMITMENT
 - The act of binding yourself (intellectually or emotionally) to a course of action and mess that
make a pledge
RS
- State of connected ness between people especially emotional connection
ATTRACTION
- The act or property of attracting
RESPONSIBILITY
- The soc force that binds you to the courses of action demanded by the force

PERSONAL RS
1. FAM
- Essential component in any discussion of rs
- Bureau of Census defines fam as two romore person who are related by birth, marriage or
adoption and whol live together as one household
2. FRIENDS
- Close tie between people that is often built upon mutual exp shared interest, proximity
and emotional bonding
3. ROMANTIC PARTNERSHIP
- Including marriage
- Close between two people that are built upon affection, trust, intimacy and romantic love

UNACCEPTABLE EXPRESSIONS IN A RS
1. CHEATING
- If you are in a committed monogamous rs
- Cheating should be out of Q
2. CONTROLLING BEHAVIOR
- You should have a life outside of your rs away from your partner
3. LACK OF COMM
- You will never be able to grow together if you don’t discuss your wants and needs

AFFECTION
- A force that unites people
- One of human beings great passion or admiration emotion
INFATUATION
- An intense but short-lived passion or admiration for someone or something
COMMITMENT
- The feeling and action that keep partners working together to maintain a rs
PROXIMITY
- Physical distance between two indivs

TYPES OF STRESS
1. GOOD STRESS
- It helps to bring out the best in you
2. BAD STRESS
 - It hinder us from functioning well

PE

CHEER DANCE
- Relatively new in the field of sports and dance
- Only emerged during the early 1990’s as part of the cheerleading events
- One of the categories in International Cheerleading Competition
- Focuses on dance techniques and basic elements of cheerleading, excluding stunts and advance
gymnastics skills
- The performers are cheerleaders and not just dancers per se
- From the words “cheer” and “dance”
- To cheer is to shout out words or phrases that may help motivate and perform better during a
game
- Dance is a physical act where one expresses emotions or gestures while performing bodily
movements usually in time and rhythm

DIFFERENCE BETWEEN CHEER DANCING AND CHEERLEADING

- Cheer dancing and cheerleading are physical acts that involve organized routines that features a
combination of dance, tumbling, jumps, cheers, yelling, and stunts
- Both are usually performed during sport events to cheer on sport teams and entertain audience
- They also performed in stand-alone competitions in which judges evaluate the routine based on
set criteria
- An indiv who performs in cheer dance is called cheer dancer
- A person who performs in a cheerleading is referred to as a cheerleader

HISTORY OF CHEERLEADING

- linked closely to US’ account of sports, its sporting venues, and historical developmental of
overall crowd participation at many athletic events
- its origins can be traced as far as back as the late nineteenth century
- in 1860s, students from Great Britain began to cheer in unison for fav athletes at sporting events;
this event eventually reached and influenced America
- in 1880s, the first organized, recorded yell done in locomotive style was performed on an
American campus and was first seen and heard during a college football game
- however, organized all-male cheerleading only transpired when Thomas Peebles, one of the
graduates of Princeton University brought the yell of football sport to the University of
Minnesota in 1884
- In November 2, 1898, through the initiative of Johnny Campbell, a student of the University of
Minnesota, cheerleading officially began
- In 1920 women started participating after 25 years of cheerleading being an all-male activity
 YEAR EVENT
1870s The first pep club was established at Princeton University
1880s The first organized yell was recorded at Princeton University
1890s to Megaphone was used on the day cheerleading began in 1898 and became popular
1900s
1920s Women became active in cheerleading; The University of Minnesota cheerleaders began to
incorporate gymnastics and tumbling into their cheers
1930s Universities and High schools began performing pompon routines and using paper
pompons.
1950s College cheerleaders began conducting cheerleading workshops to teach cheerleading skills

1967 Cheerleaders began supporting all school sports

1974 National Cheerleaders Association (NCA) trained hundreds of thousands of cheerleaders
Founded the Universal Cheerleaders Association (UCA) by Jeff Webb, the former vice
president of NCA to teach higher levels of skills to cheerleaders around the US.
1975 The birth of “cheerleading routine” UCS used cheerleading skills with music
1980s to Rapid growth of cheerleading and it introduces cheerleading in different parts of the world.
present

ELEMENTS OF CHEER DANCE ROUTINE

1. Dance tehniques
- various techniques may be used depending on competition requirements
- some prefer contemporary dance while others incorporate several methods (hip-hopm
jazz, modern dance, ethnic/folk)
- emphasis is on the movements’ replacement, sharpness, and synchronicity
2. Elements of cheers
- cheers are coordination of organized words and movements relating to an athletic event
- used during a sport event when play has been stopped on the field
- purpose: draw a unified response from crowd to highlight support for the playing team
3. Basic gymnastic skills
- jumps and tumbling to add thrill of the game and effect of a routine
- these cheerleaders helps to develop higher spirit levels and enhance crowd motivation

A. Jumps
- requires stamina, strength, & flexibility
- greatly improve every areas in cheer dance routine
- every jump has four important elements, namely:
• Approach
• Lift
• Execution
• Landing

Cheer Dance Jumps →

Tumbling
- very dynamic, excellent way to shake a crowd up quickly
- properly incorporated tumbling can be a real attention getter and crowd pleaser.
Basic Formations in cheer dance

[Link] Pin
- set up like bowling pins in a bowling alley
- works great when highlighting a few members on a squad/ team.

[Link] Line
- a simple line where back line is positioned in the windows (a space in between individuals) of the
front line
- vertical lines in formations highlight differences in levels rather that suggest squad uniformity