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Business Math: Week 1 Lesson Plan

This document contains a daily lesson log for an 11th grade ABM class on business math. It outlines the objectives, content standards, and performance standards for the lesson, which focuses on fractions, decimals, percentages, and fundamental operations. The procedures section details the activities for each session, including reviewing fractions, adding and subtracting fractions, multiplying and dividing fractions, and changing fractions to decimals and percentages. Examples are provided for each topic from contexts like business partnerships.

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Michelle E. Mariano

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100% found this document useful (20 votes)

9K views90 pages

Business Math: Week 1 Lesson Plan

Uploaded by

Michelle E. Mariano

We take content rights seriously. If you suspect this is your content, claim it here.

Available Formats

Download as DOCX, PDF, TXT or read online on Scribd

Grades 1 to 12 School DepEd Region III Grade Level ABM 11

DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Business Math
Teaching Dates and Time Quarter First/Second
ccg

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives necessary procedures must be followed and if
I. OBJECTIVES needed, additional lessons, exercises, and remedial activities may be done for developing content knowledge and competencies. These are assessed using
Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in
learning the lessons. Weekly objectives shall be derived in the curriculum guides.
The learners demonstrate an understanding of:
A. Content Standards 1. fractions
2. decimals and percentage
The learners are able to:
B. Performance Standards 1. Perform operations: addition, subtraction, multiplication and division accurately
2. Solve problems involving fractions, decimals and percent related to business
C. Learning Competencies/ The learners perform fundamental operations on fractions and decimals The learners express fractions to
Objectives ABM_BM11FO-Ia-1 decimals and percent forms and
Write the LC code for each vice versa
ABM_BM11FO-Ia2
Fraction and Its Kinds Addition and Subtraction Fraction Multiplication and Division of Perform Fundamental Operations
II. CONTENT Fraction on Decimals

III. LEARNING RESOURCES

A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from Learning Business Mathematics, pp. 1-4 Business Mathematics, pp. 8-19 Business Mathematics, pp. 22-34 Business Mathematics, pp. 39-42
Resource (LR) portal
B. Other Learning Resources

These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of
IV. PROCEDURES learning by the students which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to
learn new things, practice their learning, question their learning processes, and draw conclusions about what they learned in relation to their life experiences and
previous knowledge. Indicate the time allotment for each step.
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A. Reviewing previous lesson or How do you understand fractions? Review the past lesson by expressing Recap the previous lesson by Present a new lesson about –
presenting the new lesson Directions: the units into fraction and identify what asking the students to solve the Changing Fraction to Decimal and
I. The learners will be asked kind of fraction are the following: following problems on the board. Percent and Vice Versa
how fractions were 1. 6/1 + 2/10 + 5/9 =
introduced in their previous 1. 6 as part of a dozen 2. 1 ¾ + 8 5/6 =
grade levels. 2. 18 weeks as part of a year 3. 7 9/10 + 3 ¼ + 5 2/3 =
II. Then, ask some learners to 3. 25 years as part of a century 4. 85 – 14 12/13=
give examples of fractions 4. 2 seconds in one minute 5. 49 – 25 1/8 =
and draw corresponding 5. 7 days as part of the week
visual representations. Answers:
Answers:
1.
1. ½
2. 9/26
3. ¼
4. 1/30
5. 1

B. Establishing a purpose for the Ask The teacher will stress the use of Check list: Let the learners realize the
lesson Is there any instance in your life that addition and subtraction of fraction in Directions: In a ½ crosswise, the importance of changing fraction to
you apply your learnings in fraction? State daily life particularly in business. learners will be asked to list down decimal and percent and vice
your experience. the intances in which they apply versa.
multiplication and division in their
lives.

C. Presenting examples/instances of Construction Workers In business, we use addition and Same thing with addition and To facilitate computation in
the new lesson subtraction, of fraction. Like for subtraction of fraction, business, we usually convert
Construction workers used fraction in example, Aaron and Bernard are multiplication and division of fraction to decimal, fraction to
mixing of concrete. They have to know partners in a business. We added the fractions are also used in business. percent, decimal to fraction or
what part should be the gravel, what part shares of the partners to get one For parnerships, the fractional percent to fraction.
should be the sand and what part should whole representing the entire profit or share of a partner is multiplied by For example, if the net profit of a
be the cement to ensure that a fence will loss of the partnership (1/4 +3/4 = 1). the profit and loss earned for an partnership is P40,000 and you,
withstand. Perhaps, 1 bag of cement will accounting period to determine his as a partner, share 25% in said
need 5 buckets of sand, 3 buckets of or her share in the profits and profit, it would be easier to
gravel and 3 buckets of water. losses: 1/8 to Dexter, ¼ to change the 25% to a fraction
Eduardo, and 5/8 to Fernando. because 25% is ¼ and ¼ of
Therefore, if we take the combination of P40,000 is P10,000.
sand, gravel and water as one, we can To find the share of each of the
say that ___ is sand, ___ is gravel and partners in a net profit of P24 500:
___is water. Dexter’s share = 1/8 x 24,500 =
______
Answer: 5/11 sand, 3/11 is gravel, 3/11 is Eduardo’s share = ¼ x 24,500 =
water _____
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Fernando’s share = 5/8 x 24,500 =
_____

Answers: Dexter = 3,062.50,

Eduardo = 6,125 and Fernando =
15,312.50
D. Discussing new concepts and What is fraction? Rules in Addition and Subtraction of Rules in Multiplication and Division Converting Fraction to Decimal
practicing new skills #1 Guide Question/s: Fraction: of Fraction: The line separating the numerator
From the above example, we can and the denominator of a fraction
define fraction as what? 1. Similar Fractions indicates division. The
2. Dissimilar Fractions denominator is the divisor and the
Answer: A fraction represents a part of a 3. Mixed Fractions numerator is the dividend. To
whole. reduce fracrions into decimal,
simply perform division.
Example: 3 ÷ 4 = .75

Converting Fraction to Percent

To convert fractions to percent,
change the fraction into decimal
and move the decimal point two
places to the right, then affix the
percent symbol.
Example: ½ = 1 ÷ 2 = 50%

Convert Decimal to Fraction

To change decimal to fraction ,
convert a decimal to a fraction
with a denominator in multiples of
10 and reduce the said fraction to
lowest terms.
Example 0.75 = 75/100 = ¾

E. Discussing new concepts and Fraction and its kinds

practicing new skills #2
1. What are the different kinds of
fractions?
2. Differentiate proper and improper
faction.. Cite examples
4. What is a mixed fraction?

F. Developing mastery (leads to Activity UmARTE Tayo! Activity Activity

Formative Assessment 3) Directions: Identify whether the following Directions: Directions: In sentence form, Directions: Diffentiate the rules in
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fractions are proper (P), improper (I), and I. The learners will be explain the rules in multiplying and changing fraction to decimal and
mixed fraction (M). divided into five. dividing fractions. percent and vice versa.
1. ¼ II. Each group must
2. 3/6 prepare a role play,
3. 1 1/3 incorporating the rules
4. 5/8 of addition and
5. 11/6 subtraction of fraction.
6. 5 ¾
7. 8 ¼
8. 11/12
9. 2/3
10. 8 1/4

Answers:
P, P, M, P, I, M, M, P, P,M
G. Finding practical applications of Let’s share ideas: Let’s solve this: Problem Solving: Solve the Practice your skills.
concepts and skills in daily living [Link] are two employees in a following with complete solution.
Write a list of things at home that hardware, Ramon and Raul. Ramon 1. If you earn P180,000 a year. If 1. Your mother needs 95
are separated into fractions. Compare worked in the hardware store for 7 ½ you spend 1/5 for food, 1/8 for rent, kilograms of potatoes. She buys
your list with your classmates. hours while Raul worked 8 ¾ hours. 1/10 for clothing and 1/20 for 12 bags of potatoes, which
How many total hours did the two recreation. include three 5-kilogram bags.
work? Express your answer as an a. How much do you spend for The rest are 10-kilogram bags.
improper fraction. each? How many 10-kilogram bags are
b. How much is your total there? What part of the total bags
Answer: expenses? is the 5-kilogram bags? The 10-
7 ½ + 8 ¾ = 30/4 + 35/4 = 65/4 c. How much do you save? kilogram bags? Express them in
d. What fractional part of your decimal.
earnings is your serving?

H. Making generalizations and Let the learners make a summary of Let the learners re-emphasize and re- Let the learners summarize today’s Let the learners summarize
abstractions about the lesson today’s topic by completing the statement discuss the rules of adding and lesson by asking the rules in today’s lesson by answering the
below: subtracting fractions by answering the multiplication and division through following questions:
question as follows: recitation. 1. How are fractions and
I name fraction by 1. Write in sentence form how you add Guide Question/s: decimals the same?
_____________________. and subtract two fractions. What 1. What are the rules in How they are different?
I differentiate fractions pattern do your see in the multipying fractions? 2. When the denominators
by_______________. denominators? In the numerators? 2. Specify the rules in of two fractions are the
division of fraction. same, how do you
determine which
fraction is greater?
3. When the numerators of
two fractions are the
same, how do you
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4
determine which
fraction is smaller?
I. Evaluating learning True or False Perform the indicated operations: Practice your skills: Classroom exercise
Directions: Write True if the statement is 1. 6/1 +2/10 = 1. The agreed capitalization A. Change the following
correct; if false, correct the statement. 2. 1 ¾ + 8 5/6 = of the partnership of fractions to decimal.
1. A whole is always bigger than 3. 7 9/10 + 3 ¼ = Gabrielle, Honesto and 1. 4/9
its parts 4. 80 ¼ - 14 5/6 = Ilustre was 100,000. They 2. 11/12
2. A fraction is always equal to a 5. 24 2/3 – 17 = agreed that Gabrielle will B. Change the following
fraction of another something. contribute ½ of the decimals to fraction
capital; Honesto, 1/8; and 3. 0.7
Ilustre the remainder. 4. 0.35
What wlill be the capital C. Change the following
contribution of each fractions to percent.
partner? 5. 6 1/3
2. A tract of land containing 6. 1/3
62 ½ acres was divided
into smaller lots of 1 ¼
acres each. Into how
many smaller lots was
the tract of land divided?
J. Additional activities for application Make an advance reading about the
or remediation fundamental operations of fractions.
Reference: Business Mathematics
Norma D. Lopez-Mariano, pp. 8-
19
V. REMARKS

VI. REFLECTION
A. No. of learners who earned 80% in
the evaluation
B. No. of learners who require
additional activities for remediation
C. Did the remedial lessons work?
No. of learners who have caught
up with the lesson
D. No. of learners who continue to
require remediation
E. Which of my teaching strategies
worked well? Why did these work?
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5
F. What difficulties did I encounter
which my principal or supervisor
can help me solve?
G. What innovation or localized
materials did I use/discover which
I wish to share with other
teachers?

Grades 1 to 12 School Grade Level 11

DAILY LESSON LOG Teacher Learning Area Business Math
Teaching Dates and Time July 03-07, 2017 Quarter First Quarter

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives necessary procedures must be
I. OBJECTIVES followed and if needed, additional lessons, exercises, and remedial activities may be done for developing content knowledge and
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived in the curriculum
guides.

D. Content Standards The learners demonstrate an understanding of fractions, decimals and percentage

The learners are able to:

E. Performance Standards 1. Perform operations: addition, subtraction, multiplication and division accurately
2. Solve problems involving fractions, decimals and percent related to business

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6
F. Learning Competencies/
Objectives Illustrate how decimals and fractions can be written in terms of percent.
Write the LC code for each ABM_BM11FO-Ib-3

Fundamental Operations on:

II. CONTENT
Fractions, Decimals and Percentage

III. LEARNING RESOURCES

C. References
2. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
D. Other Learning Resources Pre-Algebra (Prentice Hall Pre-Algebra (Prentice Hall Pre-Algebra (Prentice Hall Pre-Algebra (Prentice Hall
Mathematics); New Mathematics Mathematics); New Mathematics); New Mathematics); New
Counts (Marshall Cavendish Mathematics Counts (Marshall Mathematics Counts (Marshall Mathematics Counts (Marshall
Education); internet access; Cavendish Education); internet Cavendish Education); internet Cavendish Education); internet
Business Mathematics by access; Business Mathematics access; Business Mathematics access; Business Mathematics
Mariano, Norma L. 85-87 by Mariano, Norma L. 85-87 by Mariano, Norma L. 85-87 by Mariano, Norma L. 85-87

IV. PROCEDURES Discussion of the theories of the lesson, providing examples and real life applications.

K. Reviewing previous lesson or Review the students of the

Review the students of the Review the students of the
presenting the new lesson Review the students of the previous lesson
previous lesson previous lesson
previous lesson Converting fraction to
Converting decimal to fraction Converting decimal to fraction
Converting fraction to percent decimal
Example 0.75 = ¾, 0.375 = 3/8, Example 0.75 = ¾, 0.375 = 3/8,
Example 2/5 = 40%, 1/5 = 20% Example 30% = 0.30, 75% =
0.0286 = 143/5000 0.0286 = 143/5000
0.75
L. Establishing a purpose for the Emphasize the area of business Emphasize the area of
Emphasize the area of business Emphasize the area of business
lesson where key concepts of decimal business where key concepts
where key concepts of fraction where key concepts of decimal
fraction and percentage are of decimal fraction and
and percentage are needed and percentage are needed
needed percentage are needed
M. Presenting examples/instances Converting fraction to percent Converting percent to fraction Converting decimal to percent Converting percent to
of the new lesson Examples: Examples:1) Examples: 1. 0.75 = 75% decimal
3/4 = 75% 25 2. 1.25 = 125% Example: 1. 45% = .45
1 1/4 = 125% 25 %= 2. 3% = 0.03
100

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7
88
8 %=
100
3
3 %=
100
N. Discussing new concepts and Discus proper lesson Discuss how to convert percent Discuss how to convert decimal Discuss how to convert
practicing new skills #1 A percent means ‘per hundred” is to fraction to percent percent to decimal
a representation of fraction whose Rule: convert first the percent to Rule: Multiply the decimal by Rule: Divide the percent by
denominator is 100. Thus, decimal by moving decimal point 100% this is equivalent to 100% this is equivalent to
expressing a number in percent is two places to the right, then moving the decimal point two moving the decimal point two
like comparing it with 100. convert the decimal to percent by places to the right and places to the left and
how to convert fraction to percent applying D1. appending the % sign. dropping off the % sign.
Rule: convert first the fraction to Examples 1) 50% = ½ Examples: 1) 0.35 = 35% Example: 1)75% = .75
decimal by applying C1, then 2) 57% = 57/100 2) 0.175 = 17.5% 2)1.468% = .01468
convert the decimal to percent by 3) 289% = 2 89/100 3) 1.2 = 120% 3)239% = 2.39
applying D1.
Examples: 1) ½ = 0.5 = 50%
2) 7/50 = 0.14 = 14%
3) 36/5 = 7.2 = 720%
O. Discussing new concepts and
practicing new skills #2
P. Developing mastery (leads to Ask the students how are Ask the students how are
Formative Assessment 3) fractions and percentage the decimal and percentage the
same? How are they different? same? How are they different?
Q. Finding practical applications of Example 1: Juan drove his car to the gas If the old price of a product is
concepts and skills in daily Example 1: Converting decimal to percent station for refuelling. If the price PHP100 and the new price is
living Converting percent to fraction 1. 0.12 of the gasoline is PHP500, what is the
1. (125%) = 2. 0.23 PHP38.31 per liter and he paid percentage increase in the
2. (50%) = 3. 5.89 PHP1000 for gas purchase, how price?
3. (0.375%) = 1. 0.12 = 12% many liters of gasoline were
1. 125% = 1.25 = 125/100 = 2. 0.23 = 23% pumped into his car? Round off Solution: The formula is
5/4 =1 ¼ 3. 5.89 = 589% answer to the nearest new price−old price
thousandths (or three decimal  100
2. 50% = 0.50 = 50/100 = ½ old price
3. 0.375% = .00375 = places).
= % increase.
375/100000 = Solution: 1000 ÷ 38.31 =
Since
75/20000=3/80 26.103 liters of gasoline
500−100
=4, then the
100
increase is 400%
R. Making generalizations and re discuss the concepts in re discuss the concepts in re discuss the concepts in re discuss the concepts in
abstractions about the lesson conversion of fraction into conversion of decimal into conversion of decimal into conversion of decimal into
percentage percentage percentage percentage

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8
S. Evaluating learning Drill board to solve the problems Set work problem solving Graded recitation Quiz solving word problems
involving fractions and percent converting percentage to fraction Maria was asked to go to the
1. ½ 1. 60% 1
2. 1 ¾ 2. 250% market to buy 2 kilos of
2
3. 4/5 3. 89%
4. 2/3/5 4. 191%
1
pork, kilo of garlic, and
5. 7/10 5. 23% 4
Answer Answer 6 pieces of saba. One kilo
1. ½ = 50% 1. 60% = 3/5 of pork costs PHP215, 1 kilo
2. 1 ¾ = 175% 2. 250% = 2 ½ of garlic costs PHP105, and
3. 4/5 = 80% 3. 89% = 89/100 one piece of saba costs
4. 2 3/5 = 260% 4. 191% = 1 91/100 PHP2.30.
5. 7/10 = 70% 5. 23% = 23/100
If Maria is given PHP700, will
she be able to buy everything
she was asked to buy? If yes,
how much change is left (if
there is any)?
Solution: For pork: 2
1
( 215 )=2.5 ( 215 ) =537.50
2
1
For garlic: (105) =
4
0.25(105) = 26.25
For saba: 6(2.30) = 13.80
537.50 + 26.25 + 13.80 =
577.55
T. Additional activities for Take home activities/ assignment Advance reading for converting Pedro needs to call his Advance reading for ratios
application or remediation Convert the following too percent decimal to fraction classmates and give them final and proportion
(0.60), (0.23), (1.90), (0.33), instructions about their class
(2.45) project. He thinks he will need
Answer about 2 minutes to talk to each
1. 0.60 = 60% one of them. If his cellular
2. 0.23 = 23% phone has a current load worth
3. 1.90 = 190% PHP425 and a call would cost
4. 0.33 = 33% him PHP6.15 per minute, how
5. 2.45 = 245% many of his classmates will he
be able to talk to?
Solution: 2(6.15) = 12.30, thus,
the total cost of a 2-minute call
is PHP12.30.
Since 425 ÷ 12.30 ≈
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9
34.55, Pedro will be able to talk
to 34 of his classmates.

V. REMARKS

VI. REFLECTION
H. No. of learners who earned
80% in the evaluation
I. No. of learners who require
additional activities for
remediation
J. Did the remedial lessons work?
No. of learners who have
caught up with the lesson
K. No. of learners who continue to
require remediation
L. Which of my teaching strategies
worked well? Why did these
work?
M. What difficulties did I encounter
which my principal or supervisor
can help me solve?
N. What innovation or localized
materials did I use/discover
which I wish to share with other
teachers?

Grades 1 to 12 School Grade Level 11

DAILY LESSON LOG Session 1
Teacher Session 2 Learning Area Session 3 Math
Business Session 4
Objectives
Teachingmust be met
Dates andover the week and connected to the curriculum standards. To meet the objectives necessary
Time Quarter procedures must be followed and if needed,
First Quarter
I. OBJECTIVES additional lessons, exercises, and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative
Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in learning the lessons.
Weekly objectives shall be derived in the curriculum guides.

G. Content Standards The learners demonstrate an understanding of fractions, decimals, and percent.

The learners are able to:

H. Performance Standards 1. Perform operations: addition, subtraction, multiplication and division accurately
2. Solve problems involving fractions, decimals and percent related to business

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10
I. Learning Competencies/
1. Give real- life situations to illustrate fractions, decimals, and percentage ABM_BM11FO-Ic-4
Objectives 2. Solve problems involving fraction, decimals and percent ABM_BM11RP-Id-5
Write the LC code for each
Fundamental Operations on:
II. CONTENT Fraction
Decimal
Percentage
III. LEARNING RESOURCES
E. References
3. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages Business Mathematics by Mariano, Business Mathematics by Mariano, Norma, L. Business Mathematics by
Norma L. 49 - 51 Mariano, Norma, L.
4. Additional Materials from
Learning Resource (LR)
portal
F. Other Learning Resources [Link] [Link]
real-life-examples/ ent/sale_price.html

IV. PROCEDURES Discussion of the theories of the lesson, providing examples and real life applications.
U. Reviewing previous lesson Review the previous lesson Review the previous lesson involving Answer the previous session assignment.
or presenting the new involving conversion of decimals Use fraction in computation of costs.
lesson and fractions to percent and vice Ex. If you were ask to buy 1 1/2 kilos of Assignment:
versa by answering the following strawberries which costs PHP300 per kilo, 1. . In a candy store, a PHP450.00 jar of candy
exercises. how much should you pay and how much is labeled, "50% off." What is the discount?
1. 1/2 = 50% will your change be if you pay a 500 peso What is the sale price of the jar of candy?
2. 5/12 = 0.4166 = 41.67% bill? Analysis: The phrase, "50% off," refers to the
3. 14% = 0.14 = 14/100 = 7/50 Answer: The price PHP450 and the rate. Solution:The rate is 50%.The discount is:
4. 2. 50% = 0.50 = 50/100 = 1/2 change is PHP50 0.50 x PHP450 = PHP225. The sale price is
5. 0.75 = 75% calculated as follows:
6. 0.75 = 75%
7. 0.0065 = .65%
8. 45% = .45 PHP450 original price
9. 3% = 0.03

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11
- 225 - discount

225 sale price

Answer: The discount is PHP225 and the sale

price is PHP225.
2. How much will your money earn if you will
invest PHP500,000 in the bank with 5%
interest per year?
Answer: The interest is PHP500,000 x .05=
PHP25,000 per year.

V. Establishing a purpose for According to the Oxford Illustrated Use of percentage in computing the cost. Activity: If the price is
the lesson American Dictionary, aliquot means as Procedure: right:
part or portion of a whole. It means known 1. The rate is usually given as a Show the students
fraction of a whole. The following are percent. different items and they
aliquot parts and are very useful for 2. To find the discount, multiply the will guess the prices of
business application, and business rate by the original price. items.
students and practitioners should 3. To find the sale price, subtract Example: Lenovo laptop
understand this. the discount from original price.
W. Presenting 1. 1/2 = 0.5 Now that we have a procedure, we can
examples/instances of the 2. 1/3= 0.333 solve the problem above.
new lesson 3. 2/3 = 0.667 Probl In a video store, a DVD that
4. 1/5 = 0.2 em: sells for PHP350 is marked,
5. 2/5 = 0.4 "20% off". What is the
discount? What is the sale
price of the DVD?
Soluti The rate is 20%.
on:

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12
The discount is: 0.20 x
PHP350.00 = PHP70

The sale price is calculated as

follows:

original
PHP350
price

- 70 - discount

sale

PHP280 price

Answ The discount is PHP70 and the

er: sale price is PHP280.

X. Discussing new concepts Use fraction in computation of costs: Use the percentage discounts that usually
and practicing new skills #1 see at the malls during 'sale season' and
Ex. If you were ask to buy 1 1/2 kilos of discuss which has better offers.
pork which costs PHP195 per kilo, how

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13
Ex. Sales discounts like those they see in
much should you pay and how much will
the mall, like if a shirt’s original price is
your change be if you pay a 1000 peso
PP500 and there’s a 10% discount, how
bill?)
much is the discounted price?
Answer: The price PHP292.50 and the
Answer: Discount is PHP 50 and the
change is PHP 707.50
discounted price is PHP 450
Y. Discussing new concepts Use percentage in computing bank interest
and practicing new skills #2 (make them aware how much they earn
Ask the students the measurements of
from their bank savings account)
seasonings used for cooking and let them
simple/compound interest rates
identify which seasoning has the greatest
Ex. How much will your money earn if you
and lowest amount.
will invest PHP1 Million in the bank with 8%
Example: 1/2 tablespoon of salt, 1/4
interest per year?
tablespoon of pepper
Answer: The interest is PHP80,000 per
year
Z. Developing mastery (leads Provide another example of use
to Formative Assessment percentage in computation of sales
3) discounts.

Example 1: In a department store, a

PHP1000 dress is marked, "Save 25%."
Provide another example of use fraction in What is the discount? What is the sale
computation of costs. price of the dress?

If you were ask to buy 2 1/2 kilos of beef Analysis: The phrase, "Save 25%," refers
which costs PHP200 per kilo, how much to the rate.
should you pay and how much will your The original price of the dress is PHP1000.
change be if you pay a 1000 peso bill?)
Answer: The price is PHP500 and the Solution: The rate is 25%.
change is PHP500 The discount is: 0.25 x PHP1000 = P250
The sale price is calculated as follows:
PHP1000 original price
- 250 discount
PHP750 sale price

Answer: The discount is PHP250 and the

sale price is PHP750.
AA. Finding practical When you are buying goods in the 1. In a grocery store, Maria is choosing
applications of concepts grocery or in the market, calculating price between two brands of laundry detergent
and skills in daily living per kilo and weighing produce are basic that would give her lesser cost. Brand A
knowledge that students must know. Also When you are buying goods in the mall, with net content of 2.2 kg costs PHP
applying fractions in the correct calculating price with sales discounts are 144.75 and Brand B with net content of

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14
helpful knowledge that students must know 900 grams costs PHP 67.80. Which
to determine how much savings they can brand will Maria use?
get. Answer:
Compare their costs per kilogram.
Brand A costs approximately PHP65.80
= 144.75 ÷2.2 per kg.
= PHP 65.80
Brand B cost approximately PHP75.33
= 67.80 ÷ .9 per kg.
= PHP 75.33
measurements of the ingredients in
Therefore, Maria will chose brand A.
cooking and baking.
2. A department store is giving sales
discount on selected items. How much
would you pay for a pair of shoes whose
original prize is PHP 1,350 with a 20%
discount?
Answer:
The discounted price for the shoes is P1080
= 1350 - .20 (1350)
= .80 (1350)
= P1080
BB. Making generalizations and It is very helpful that the students will know
abstractions about the Calculating price per kilo and weighing how to compute the discounted price of
lesson produce are basic knowledge that goods so they can compare which one has
students must know especially when they a good offer and will be able to save money
are buying in a grocery or selling in their while knowing how to compute the interest
own business. rates earned in investments will encourage
or motivate them to save.
CC. Evaluating learning Short Test: Short Test: Problem 1: Sonia baked 5 dozens of cupcakes Problem 1:
1. Richard and his son went fishing. In a grocery store, a PHP300 case of soda which cost her a total of PHP 2675. How much As of this month’s cut of
Richard caught 3 3/4 kg of fish while his is labeled, "Get a 20% discount." What is should she sell each cupcake if she wants to date, the current total
son caught 2 1/4 kg of fish. What is the the discount? What is the sale price of the get a 25% profit? amount due from your
total weight of the fishes that they caught? case of soda? purchases using your
If they sell it to the market at PHP100 per Solution: credit card is P99,386.59.
kilo, how much will it cost? Analysis: The phrase, "Get a 20% = 2675x.25 (2675) The minimum required
Answer: Total weight is 6 kg and the price discount," refers to the rate. = 1.25 x 2675 payment is 5% of the total
is PHP600. =3343.75 amount due. If you pay
Solution: The rate is 20%. only the minimum
The discount is: 0.20 x PHP300 = PHP60 required payment, a
The sale price is calculated as follows: financing charge of 3.4%
of the remaining balance
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15
$300 original price will be charged to the next
- 60 discount bill, assuming you will
240 sale price refrain from using your
credit card on any of your
Answer: The discount is PHP 60 and the purchases for the next
sale price is PHP240. three months and you pay
only the minimum
2. Use percentage in computing bank required balance each
interest month, compute your
Ex. How much will your money earn if you expected monthly bill for
will invest PHP100,000 in the bank with 6% the next three months.
interest per year? Assume also that you
Answer: The interest is PHP100,000 x .06 always pay on or before
= PHP6,000 per year. the due date.

Solution:
Observe that after 3
monthly payments march
to may (you would have
paid a total of P4,969.33+
P4,881.37 + P4,794.97=
P14,645.67.
However, only the
deduction from your
original debt is
P99,386.59 –
P94,202.03=P5,184.56.
Hence, every time we
keep paying only the
minimum required
payment, more money
goes to interest payments
other than payment of
actual debt.

Problem 2:
Senior Citizens and
persons with dis abilities
are given a 20% discount
in food items. If a child
with disability gives P100
bill to pay for an ice cream
that cost P55 inclusive of
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16
vat, how much change will
be the child receive?

Solution:
Since 55/ 1.12 = P49.11
(vatable amount)
The 20% discount is
applied to 49.11. hence
the child will pay only 0.80
(49.11)=39.30 and the
change is 60.70.
DD. Additional activities for Assignment: Take home activities/ assignment: Have an advance reading
application or remediation 1. . In a candy store, a PHP450.00 jar of 1. Albert and William are about the next lesson,
candy is labeled, "50% off." What is the candidates. Albert received Ratio and proportions.
discount? What is the sale price of the jar 2500 votes while William
of candy? Analysis: The phrase, "50% received 3000 votes. What is
off," refers to the rate. Solution:The rate is the ratio of Albert’s vote against
50%.The discount is: 0.50 x PHP450 = William’s?
PHP225. The sale price is calculated as Albert = 2500
follows: = 2500/500
Assignment: =5
1. Go to the grocery store and list down William = 3000
the goods that used fraction to determine PHP450 original price
= 3000/500
how much it costs.
=6
Answer: Fractions of a kilogram in meat,
fish, rice, vegetables and fruits
= 2500:3000 or 5:6
1 1/2 kilo of chicken - 225 - discount
2 1/4 kilo of fish
20 1/2 kilo of rice 2. Liezel, Maricel and Smoky are
1 1/4 kilo of tomatoes partners. Their capital balances
3 1/2 kilo of grapes are P10,000.00, P20,000.00,
225 sale price
and P30,000.00, respectively.
What is their capital ratio?
Answer: The discount is PHP225 and the Liezel = 10,0000
sale price is PHP225. Maricel = 20,0000
2. How much will your money earn if you Smoky = 30,000
will invest PHP500,000 in the bank with 5%
interest per year?
Answer: The interest is PHP500,000 x .05= = (10,0000:20,000:30,0000)
PHP25,000 per year. /10,000
= [Link]

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17
V. REMARKS

VI. REFLECTION
O. No. of learners who earned
80% in the evaluation
P. No. of learners who require
additional activities for
remediation
Q. Did the remedial lessons
work? No. of learners who
have caught up with the
lesson
R. No. of learners who
continue to require
remediation
S. Which of my teaching
strategies worked well?
Why did these work?
T. What difficulties did I
encounter which my
principal or supervisor can
help me solve?
U. What innovation or
localized materials did I
use/discover which I wish
to share with other
teachers?

Grades 1 to 12 School Grade Level 11

DAILY LESSON LOG
Division of Pampanga
18
Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives necessary procedures must be followed and if needed,
I. OBJECTIVES additional lessons, exercises, and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative
Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in learning the lessons.
Weekly objectives shall be derived in the curriculum guides.

J. Content Standards The learners demonstrate an understanding of the key concepts of ratio and proportion.

K. Performance Standards The learners are able to:

3. formulate and solve problems involving ratio and proportion
2. use the concept of proportion in making life decisions

L. Learning Competencies/ Identify the different kinds of Solve problems involving direct,
Objectives 1. Compare and differentiate ratio and rate 1. write ratios illustrating real-life proportion and give example of inverse and partitive proportion
Write the LC code for each ABM_BM11RP-Ie-1 situations ABM_BM11RP-le-2 each ABM_BM11RP-If-4
ABM_BM11RP-Ie-3

II. CONTENT Ratio & Proportion

III. LEARNING RESOURCES

G. References
4. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from Learning
Resource (LR) portal
H. Other Learning Resources Pre-Algebra (Prentice Hall Mathematics); New Mathematics Counts (Marshall
Cavendish Education); internet access; Business Mathematics by Mariano, Norma L.
85-87
IV. PROCEDURES Discussion of the theories of the lesson, providing examples and real life applications.
EE. Reviewing previous lesson or Review the students of the previous lesson Answering of take home activity from Review the lessons regarding the Ask the students the kinds of
presenting the new lesson regarding fractions, decimals, percent as pre previous session functions of proportions. proportions as discussed last
–requisite to ratio and proportion meeting then introduce problems
1. Dexter, Eduardo, and Fernando are involving kinds of proportions

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19
partners sharing profits and losses: 1/8
to Dexter, ¼ to Eduardo, and 5/8 to
Fernando. Find the share of each of the
partners in a net profit of P24,500.00
(Simply multiply the net profit by the
corresponding fraction part:
Dexter’s share = 1/8 x P24,500.00 =P
3,062.50
Eduardo’s Share = ¼ x P24,500.00 =
6,125.00
Fernando’s share = 5/8 x P24,500.00 =
15,312.50
P
24,500.00
2. Convert 0.375 to fraction
0.375 = 375/1000
= 375÷125/ 1000 ÷125
= 3/8
(375 has 3 decimal places. Our denominator
should have 3 zeros; hence, 1000. Reducing
375/1000 to lowest terms, we divide 375 by 125
(HCF) to arrive at 3; we divide 1000 by 125)
FF. Establishing a purpose for the Answer the assignment on the Elicit the students' idea on the
lesson Emphasize the different areas in life where board to have a mastery the purpose of solving problems
key concepts of ratio and rates are needed prevoius lessons about the involving proprotions
functions of proportions.
GG. Presenting examples/instances of Introducing the new lesson, in No. of hours rate x no. of hours
the new lesson which stufents will able to identify work will be given as example
the different kindfs of proportions
through examples. Example [Link] 10
laptops cost P 200,000.00, then
how much do 8 laptops cost?
In the business world, there are many Answer: number of laptops/ cost=
situations where ratios are used. As an 10/200,000= 8/x= 10x=8(200,000)
example is in cases of business partnership therefore x= P160,000.00 ( the
where in partners are sharing of profits and number of laptops are directly
losses. proportional since the more laptops
you buy, the higher the cost wil be.
THis is an example of direct
[Link] direct propoertion, the
number of product is directly
proportion to the cost of the
product.
HH. Discussing new concepts and Define what a ratio is. Define what rate is. The second type of proportion is Discuss the solution in solving
practicing new skills #1 A ratio is a comparison of two quantities by the inverse. Example: In a T-shirt problems involving direct, indirect
division. A rate is a ratio that compares design factory, 5 employees can and partitive proportion
Division of Pampanga
20
The ratio of a to b can be written in two ways: quantities of different units. finish designing 20 t shirts in one
a. as a:b (odds notation), where the A unit rate is a rate that has a hour. How long will it take 10
symbol “:” is read as “is to”, or denominator of 1; that is, a rate for people
b. a/b, b ≠ 0 (fractional notation) one unit of a given quantity.
II. Discussing new concepts and There are two ways of finding the ratio:
practicing new skills #2 1. Division
2. 2. Comparing numerators of
fraction with the same denominator
JJ. Developing mastery (leads to Providing examples and situational problems Example 1: ask the students to re-echo ask the students to enumerate
Formative Assessment 3) about ratio and solving for the answers different kinds of proportions kinds of proportions and ask one
together with the students: If you drive 120 km in 120 hours, then by one to solve sample problems
Example 1 (understanding the concept of your rate can be expressed as the involving proportions
ratio): ratio of kilometres to hours; that is,
There are twice as many married employees 120km/ 2hours
as single employees, with this we mean that
the ratio of married to single employees is Answer:
2:1, where 2 represents married employees Your unit rate is 60km/1 hour or 60
and 1 represents single employees. km/hr.

Example 2 (division of ratio) Example 2:

If there are 20 boys and 30 girls, how will we A car travels 120 km on 10 liters of
find the ratio? gas. Give the ratio of the kilometres to
liters (the rate) and express a unit
we find the ratio by dividing 20 boys by 30 rate.
girls and reduce it to lowest terms, that is, Answer:
20/30 = 2/3 = 2:3 The ratio of kilometres to liters is 120
kms/10 liters.
Example 3 (comparing numerators of fraction The unit rate is 12 kilometers/liter
with the same denominator)
If we have a total of 100 T-shirts of 30-small Ask the students to compare and
sized, 50 medium-sized, and 20 large-sized differentiate ratio and rates and its
T-shirts, we have uses.
30/100 small
50/100 medium
20/100 large

To get the ratio, we compare the numerators;

hence, we say that the ratio of
small:medium:large is [Link] or [Link].
Adding all the numerators should give us the
denominator. To check, 30+50+20=100. This
is because the total of the parts equals the

Division of Pampanga
21
whole.
KK. Finding practical applications of Ask the students of daily activity/ies where
concepts and skills in daily living they needed to apply the knowledge of ratio:
Example:
Daily budgeting of time schedule using ratio,
we have 24 hours a day how will you divide
your time with all your activities using ratio.

LL. Making generalizations and Ratio is the relation between two numbers or A rate is also a ratio. While a ratio re-discuss different kinds of re- discuss solutions to problems
abstractions about the lesson two magnitudes of the same kind. The compares two quantities of the same proportion involving different kinds of
expressions 1:2 (read as “one is to two”), ½, kind, a rate compares two quantities of proportion
and 1÷2 indicate ratios. We are actually different kinds or two unlike quantities.
comparing or showing the relationship A rate is a ratio that is used as a form
between 1 and 2. of measurement.
[Link] learning Drill board to solve the problems rectitation short quiz
involving rate:
Problem 1:
Zeny’s current salary is P3,600.00 a
month. Her previous salary was
P3,200.00. What is the rate of
increase in her salary?

Answer:
Current salary = P 3600.00 = Q1
Previous Salary = P 3200 = Q2

Find: Rate of increase

Solution: R = (Q2 – Q1)/ Q1
= (P3600 – P3200)/
P3200
= P400/P3200
= 1/8 = 0.125
=12.5%
Note: There is an increase in salary
(we got positive P400.00). This
increase represents the percentage.
Our base is always the original
quantity to which we are comparing
the new quantity.

Problem 2:
This month’s sales were P12000.00
Last month, the sales were
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22
P15,000.00 Find the rate of increase/
(decrease).

Answer:
Given:
Current Sales = Q2 = P12000.00
Last month’s sales = Q1 = P15000.00

Find: Rate of increase/ (decrease)

Solution: Rate of increase/ (decrease)

= (Q2 – Q1)/Q1
= (P12000.00 –
P15000.00)/P15000.00
= 3/15
= 1/5
= 0.2 / 20% rate of decrease

Note: There is a decrease in sales

denoted by the (P3000.00) we got;
hence, we have a rate of decrease.
NN. Additional activities for application Take home activities/ assignment:
or remediation 1. Albert and William are candidates.
Albert received 2500 votes while
William received 3000 votes. What
is the ratio of Albert’s vote against
William’s?
2. Liezel, Maricel and Smoky are
partners. Their capital balances are
P10,000.00, P20,000.00, and
P30,000.00, respectively. What is
their capital ratio?
3. A,B,C,D divided a pie in such a way
that A got 1/5; B got 3/10; C got
1/10, and D got 2/5. Find the ratio
in which the four divided the pie.
V. REMARKS

VI. REFLECTION
V. No. of learners who earned 80% in
the evaluation

Division of Pampanga
23
W. No. of learners who require
additional activities for remediation
X. Did the remedial lessons work?
No. of learners who have caught
up with the lesson
Y. No. of learners who continue to
require remediation
Z. Which of my teaching strategies
worked well? Why did these work?
AA. What difficulties did I encounter
which my principal or supervisor
can help me solve?
BB. What innovation or localized
materials did I use/discover which
I wish to share with other
teachers?

Session 1 Session 2 Session 3 Session 4

Division of Pampanga
24
The learners are able to analyze and solve problems on important factors in managing a business:
B. Performance Standards 1. Buying products
2. Selling products
The learners: The learners: The learners: The learners:
C. Learning Competencies/
Differentiate mark-on, mark-down and 1. Differentiate Mark-on, Mark down and 1. Differentiate Mark-on, Mark down and 1. Differentiate Mark-on, Mark down and
Objectives (Write the LC Code)
mark-up Mark-up Mark-up Mark-up
ABM_BM11BS-Ig-1 ABM_BM11BS-Ih-2 ABM_BM11BS-Ih-3 ABM_BM11BS-Ih-4
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT BUYING AND SELLING
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as
III. LEARNING RESOURCES paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages

4. Additional Materials from

Learning Resource portal

B. Other Learning Resources

Session 1 Session 2 Session 3 Session 4

Division of Pampanga
25
Example: Materials needed to produce Example: In a furniture business, the Example: In a shoe store the manager The activity is used by the teacher to better
a a greeting card: owner produced a unit of coffee table decided to decrease their selling on explain how cost is computed to every
Card board and incurred the ffg. Cost obsolete shoes. The old selling price of product that is being sold in the market.
Colored paper Raw Materials- P5,000/unit the pair of shoes is amounting to P500 And to better justify the price it was marked
Colored pencil Labor- P1,500 and the new selling price is 450. on.
Paste MOH- 250 Compute the mark down.
Glitters Total Cost- P6,750
C. Presenting examples/instances
Scotch tape Answer: Mark down = old selling price –
of the new lesson
Ruler The owner desired to have a selling new selling price
String price of P10,000.
Mark down = P500 – P450
How much would be the markon of the = P50
coffee table?

Answer: P3, 250

1. The new skill needed is to assign [Link] demand for coffee table increases [Link] an item selling for P450 is marked to The teacher will now discuss the difference
value for every materials used. by 10%, therefore the owner decided to sell P400, compute mark down. between Mark-on, Mark-up and Mark-down
D. Discussing new concepts and
increase the selling price by 10% of using the activity given earlier.
practicing new skills #1
mark on. The additional amount added
on mark on is called mark up.
The teacher explains that the materials The teacher explains the difference The teacher explains how to compute
used that became part of the product between mark on and mark up by mark down referring to the problem
are Direct Costs and the materials used answering the problem given above. provided above and determine the
and incurred but not form part of the purpose of imposing it in business.
product are indirect cost. Formula: Mark up = Mark on +
E. Discussing new concepts and
The teacher then reveals the formula of Additional Profit Mark down = 450 – P400
practicing new skills #2
Mark Up: = P50
Direct Cost + Indirect Cost = Total Cost Solution: Mark up = P3,250 + (10% *
Selling Price – Total Cost = Mark P3,250)
on/Profit = P3,250 + P325
Mark up = P3, 575.
The learners have mastered the formula The learners have mastered the formula The learners have mastered the formula
F. Developing mastery (Leads to for computing Mark – on. for computing Mark – up for computing Mark – down
Formative Assessment)
For a learner who would like to embark For a learner who would like to embark For a learner who would like to make The teacher will now ask the group to think
G. Finding practical applications of in a small business. The learner can in a small business. The learner can decision in reducing selling price of a of a scenario where in Mark-up and Mark-
concepts and skills in daily living easily design a desired profit based on easily design a desired additional profit product must not beyond the total cost down is experienced and will present it in
cost. based on mark-on. to avoid losses the class.

Division of Pampanga
26
Mark on is the price added to cost to Mark up is the additional profit based on Mark down is the difference between old The teacher will end the lesson by
arrive at a selling price. mark-on. selling price and the new selling price emphasizing to the students that there is
H. Making generalizations and
always reasons why a certain price goes
abstractions about the lesson
up or down. And being a consumer they
must be all knowledgeable about it
Board Work: Group Activity: Seatwork: After the lesson the teacher will be giving a
Mr. Y is selling hotcakes for employees Complete the missing value: scenario wherein :
working in the corner of a busy street in ABC Partnership is selling washing a. the students will be given a specific item
Angeles City. The Direct Cost to machines. The total cost incurred in Old SP New SP Mark and they are the ones who will identify the
produce a piece of hotcake is P5 , the every unit of washing machine is down cost of making the said product
direct cost is P1.50, the selling price of P18,000. The partners decided to have 10,000 9,250 ? b. after identifying the cost the students will
the hotcake is P10. How much is the a mark-on of P5,400. After 3 months of ? 5,500 450 be making a computations of the products
mark-on of every piece of hotcake? operation the demand on washing 3,500 ? 250 mark on price.
Selling Price – Total Cost = Mark on machine increases so the partners 12,250 11,500 ? c. a situation like seasonality will be given
I. Evaluating learning
P10.00 – P6.50 = P3.50 decided to increase their selling price by ? 16.500 850 and the students will be tasked to compute
20% of mark-on. Compute the mark-up. for the products mark-up price. And also
they will be tasked to compute up to what
Solution: percentage they are going to impost to
Selling price = P18,000 + P5,400 their products in case they have to put it on
= P23, 400 SALE.

Mark- up = 20% * P23,400 Students will be given a chance to justify

= P 4, 680 their answer in front of the class.
J. Additional activities for Assignment: Assignment Assignment
application or remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your
VI. REFLECTION instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on the
formative assessment

B. No. of learners who require additional

activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson

Division of Pampanga
27
D. No. of learners who continue to require
remediation

E. Which of my teaching strategies work well?

Why did these work?

F. What difficulties did I encounter which my

principal or supervisor help me solve?

G. What innovation or localized materials did I

use/discover which I wish to share with other
teachers?

GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Business mathemtics
Teaching Dates and Time Quarter First / Second

Session 1 Session 2 Session 3 Session 4

A. Content Standards The learners understand the concept of buy and sell.

B. Performance Standards The learner analyzes and solves the problems on important factors in managing a business: buying products and selling products.

The learner computes for single trade discounts and discount series.
C. Learning Competencies/ Differentiate profit from loss
ABM_BM11BS-Ih-5
Objectives (Write the LC Code) ABM_BM11BS-Ii-6

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Buying and Selling
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as
III. LEARNING RESOURCES paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages

Division of Pampanga
28
3. Textbook pages

4. Additional Materials from

Learning Resource portal

B. Other Learning Resources

Session 1 Session 2 Session 3 Session 4

These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you can infer from
IV. PROCEDURES formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
Presenting new lesson: Showing the Presenting new lesson: Showing the Presenting new lesson: Showing the The teacher will be showing 4 items on the
importance of Trade Discounts and importance of Trade Discounts and importance of Trade Discounts and board which are commonly sold at the mall
-Single and Series Trade Discounts. -Single and Series Trade Discounts. -Single and Series Trade Discounts. but with discounts the other is discounted
A. Reviewing previous lesson or
Identifying the formula. Identifying the formula. Identifying the formula. for 35% and the others is discounted for
presenting a new lesson
buy 1 take 2. Given the original price the
teacher will be asking the students how
much the item is given a scenario.
Purpose of Trade Discount. Purpose of Trade Discount. Purpose of Trade Discount. The activity is about teaching the students
B. Establishing a purpose for the To encourage voluminous purchase; To To encourage voluminous purchase; To To encourage voluminous purchase; To on how to compute for different kinds of
lesson encourage cash sales; To encourage encourage cash sales; To encourage encourage cash sales; To encourage discounted prices found in the market
early payments purchase. early payments purchase. early payments purchase.
Single Discounts: Single Discounts: Series Discounts; Discount Rate
C. Presenting examples/instances Example: 30/50; 15/23, 12/25 Method
NPR = (1-d1) (1-d2) (1-d3)
of the new lesson D= LP x d
Example: Compute – Books listed at Example: Compute – Books listed at Application: Find the Net Price of a The teacher will now discuss thoroughly
P400.00 are offered for 15% off the list P400.00 are offered for 15% off the list freezer listed at P14, 000.00 less 7% how to compute discounted prices.
D. Discussing new concepts and
price. What additional discount rate price. What additional discount rate discount..
practicing new skills #1
must be offered to make the net price of must be offered to make the net price of
P380.00 P380.00
Mastery of the formula. Mastery of the formula. Distributers offered musical instrument
E. Discussing new concepts and Memorize the formula. Seat work; Board work. listed at P8,800.00 for P7,300.00 to a
practicing new skills #2 retailer. What was the rate of discount?

Division of Pampanga
29
Students will compute problems for Students will compute problems for Students will compute problems –
F. Developing mastery (Leads to Trade Series. pp. 117-118, Trade Trade Series. pp. 117-118, Trade Discount Series- pp. 125-126
Formative Assessment) Discount Discount
Trade discounts (Single) and Series of Trade discounts (Single) and Series of Trade discounts (Single) and Series of The teacher will give another situation
Discounts are important for sellers – to Discounts are important for sellers – to Discounts are important for sellers – to where in it involves airfares and how they
G. Finding practical applications
obtain trade discounts can help small obtain trade discounts can help small obtain trade discounts can help small earn using discounts and sales.
of concepts and skills in daily
businesses save money when businesses save money when businesses save money when
living
purchasing goods and services from purchasing goods and services from purchasing goods and services from
suppliers. suppliers. suppliers.
Trade discounts can lower business Trade discounts can lower business Trade discounts can lower business The teacher will end the lesson by asking
cost, increase purchasing power, cost, increase purchasing power, cost, increase purchasing power, the following questions
improve goodwill and high consumer improve goodwill and high consumer improve goodwill and high consumer 1. What do you think is the reason behind
H. Making generalizations and sales. sales. sales. sales?
abstractions about the lesson 2. What do you think are the benefits of
using sale in a business?
3. What is your realization upon finishing
the discussion about sale.
Problem Solving, Quizzes, Seatwork, Problem Solving, Quizzes, Seatwork, Problem Solving, Quizzes, Seatwork,
I. Evaluating learning Board Work, Homework. Board Work, Homework. Board Work, Homework.
J. Additional activities for Solve Problems on pp. 128, 129, and Solve Problems on pp. 128, 129, and Solve Problems on pp. 128, 129, and
application or remediation 130 from the reference book. 130 from the reference book. 130 from the reference book.
V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your
VI. REFLECTION instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on the
formative assessment

B. No. of learners who require additional

activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson

D. No. of learners who continue to require

remediation

E. Which of my teaching strategies work well?

Why did these work?

Division of Pampanga
30
F. What difficulties did I encounter which my
principal or supervisor help me solve?

G. What innovation or localized materials did I

use/discover which I wish to share with other
teachers?

GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Business Mathematics
Teaching Dates and Time Example: Week 1 – Day 1 - 4 Quarter First / Second

Session 1 Session 2 Session 3 Session 4

A. Content Standards The learners demonstrate an understanding of the key concepts in buying and selling.

B. Performance Standards Learners are able to analyze and solve problems on important factors in a managing a business: buying products and selling products
The learners are able to: Illustrate The learners are able to: Define break- The learners are able to: Solve The learners are able to: Illustrate
how profit is obtained and how to even; illustrate how to determine problems involving buying and how interest is computed
C. Learning Competencies/ avoid loss in a given transaction break-even point selling products ABM_BM11BS-Ij-9 specifically as applied to
Objectives (Write the LC Code) ABM_BM11BS-Ii-7 ABM_BM11BS-Ij-8 mortgage, amortization, and on
services/utilities and on deposits
and loans ABM_BM11BS-Ij-10
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Buying and Selling
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as
III. LEARNING RESOURCES paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from
Learning Resource portal

Division of Pampanga
31
B. Other Learning Resources

Session 1 Session 2 Session 3 Session 4

These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you can infer from
IV. PROCEDURES formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions about
what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
DO: The Price is Right!
(Introduction) Discuss the key concepts
in buying and selling through the use of
Have the students recall the terms
A. Reviewing previous lesson or Review students on Mark-up, mark-on, the game.
introduced in the previous lesson Review/drill on profits and losses.
presenting a new lesson and mark down. (Note: Consider the price of the players
using "PINOY HENYO" to be their selling price, and use this to
discuss the different concept in buying
and selling)
Discuss the following Key Concepts:
Cost refers to the purchase price of an
article. If a trader bought a product of
P100.00, this is the cost of the product
as far as the trader is concerned.
Mark-on (initial markup) refers to the
amount added to cost to arrive at the
Ask the students to illustrate Ask students to share experiences in original selling price. It sometimes
examples of business transaction selling products (recall TLE, referred to as margin. Key Concepts: Ask the students who among them
B. Establishing a purpose for the
particularly selling, for example: entrepreneurship, marketing projects). Additional Markup – refers to amount tried to borrow money from
lesson
Jolibee-burgers, fries, KFC- fried Do your recall how much was your added to original selling price to arrive individuals or businesses.
chicken, Krispy Kreme- donuts profit? Loss? Or nothing at all? at a new selling price.
Markup cancellation – refers to the
decrease in the new selling price that
does not decrease it below the original
selling price.
Markdown refers to the reduction in the
original selling price.

C. Presenting examples/instances Profit and loss are important Example: Task: Group yourselves into 5. Agree Teacher discusses illustrative
of the new lesson business concepts. Business At XYZ Restaurant, which sells only among yourselves on how much you examples on interest rates using
owners make profit if they sell an pepperoni pizza, the variable expenses are to sell the product that will be simple interest.
item at a price more than what per pizza might be: posted. Example : What would be the
they paid for it. They incur loss if  Blouse – 300.00 interest Kaye has to pay if she
they sell an item at a price less  Flour: P50  Pants – 320.00 borrowed Php 10,000 for 1 year with
Division of Pampanga
32
than what they paid for when they  Shoes – 400.00
bought it. To compute for the
profit or loss obtained in buying Analysis: Answer the following:
 Yeast: P5
and selling the item, get the 1. Compute for the Mark-up
 Water: P1 2. What percent is it of your cost?
difference between the price at
 Cheese: P300 3. What percent is it of your selling
which the item is sold (selling price)
 Pepperoni P200 price?
and the price at which the item
 Total P556
was bought (cost of the item) The
formula : Profit/ Loss = Selling Price
Its fixed expenses per month might be:
- Cost. A positive value indicates
 Labor: P15000
profit, while a negative value
 Rent: P30,000
indicates loss.
 Insurance: P2000
Example:
 Advertising: P5000
1. Carmen does buy and sell.
She bought a perfume for  Utilities: P4500
PHP450.00. She sold it for  Total : P 56, 500 an interest rate of 6% per annum ?
Solution : I=Prt = (Php10,000)(0.06)
PHP600.00. How much did
Based on the total variable expenses (1) = Php 600
she earn?
Solution: per pizza, we now know that XYZ
Profit = Selling Price – Cost Restaurant must price its pizzas at P556
Price or higher just to cover those costs. But
= PHP 600.00 – PHP400.00 if the price of the pizza is P1000, then
= PHP200.00 (Profit) the contribution margin, or the
2. A television set purchased revenue minus the variable cost for XYZ
for PHp5,400.00 was resold Restaurant, is (P1000 – P 556 = P444).
for PHP4,800.00. How
much was the profit or loss But how manypizza does XYZ
in the transaction? Restaurant needs to sell at P1000 each
Solution: to cover all those fixed monthly
Loss = PHP4,800.00 – expenses?
PHP5,400.00
=- 600.00 (Loss)
D. Discussing new concepts and Break-even - a situation where Try this! Discuss the concepts of simple
practicing new skills #1 expenses equals cost. An item costs P1,000.00. Assume an interest.
original selling price of P1,300.00. The Simple Interest is the interest
Break – even Point refers to the sales selling price was raised to P1,400.00. It computed based on the principal ony
(in pesos or in units) where the total was later tagged to sell at P1,200.00 the amount of money borrowed or
Division of Pampanga
33
a. How much is the mark-on?-
P300
What percent of cost is it?
revenue and costs are equal, that is, 30% Of selling price?
there is neither profit nor loss. invested. It is usually use for short
b. How much is the additional term loans or investment.
markup? P100
c. How much is the markup
cancellation? P200
How much is the markdown? P100
E. Discussing new concepts and Methods of Determining the Break-
practicing new skills #2 even Point:

determine the breakeven point, you can

use the graphical method, algebraic
approach, or formulas.

Graphical Method:

Follow these steps

In using graphical method to
determine the break – even point.
1. Sum up the fixed costs and draw the
total as a horizontal line beginning at
the peso amount on the vertical axis.
This is the total fixed cost line.
2. Draw the total cost line (sum of fixed
and variable costs) starting at the

Division of Pampanga
34
intersection of the vertical axis and the
fixed cost as incrementally increasing.
3. Plot also the sales (revenue)
beginning at the origin and show it also
as incrementally increasing.
4. Locate the intersection of the sales
(or the revenue) line and the total cost.
The point of intersection is the break –
even point.

Algebraic Approach
Total revenue = Total Costs
Total Revenue = Units Sold X Selling
Price per unit
Total Cost = Total Fixed Cost + Total
Variable Cost = Units sold X Variable
Cost per unit

Using Formulas:
Break – even Point (BEP) in Units =
Total Fixed Cost / (Selling Price –
Variable Cost)

Break-even Point (BEP) in Pesos = Total

Fixed Cost / (1-Variable Cost /Selling
Price)

Example: The cost of producing product

A consists of P45 for labor, P54 for
materials, and other variable cost of P1.
Product A can be sold for P150 each.
The total fixed cost is P 150,000 per
month. Determine how many units of
product A must be sold to break –
even. What is the BEP in pesos of
product A?
F. Developing mastery (Leads to Ask the students to solve Teacher provides illustrative Ask the students the concepts of
Division of Pampanga
35
simple interest.
illustrative example involving profit
Sample Problem: Example No. 2
You sold the bag to your friend for
PHP 1,000.00 which you bought at examples for students to solve to What is the total amount that A will
Formative Assessment) PHP750.00. Compute your profit. obtain mastery on profits and pay at the end of one year?
Solution: losses
Profit = selling price – cost price Solution :
Profit = PHP1000.00-PHP 750.00 Use the formula for the maturity of
Profit = PHP 250.00 or future value. The formula is F = P
+ I; F = P10,000 + 600 = P10,600.
Assignment: Know the prices of the
following items from the nearest sari –
sari store:
Relate break-even point to your life. 1. Safeguard soap
What could you consider as your life’s 2. 1 kl white sugar
G. Finding practical applications
break-even point? What realization do 3. 500ml. C2 Apple Students give situations where
of concepts and skills in daily
you have now after knowing your life’s 4. Sunsilk sachet concept of interest is involved.
living
break-even point? 5. Kopiko Brown coffee sachet
This will be later on compared to the
prices taken by the teacher from a
Supermarket (wholesale) to know the
price differences.
Breakeven analyses help business
Ask the students to summarize the
owner determine when they’ll begin to Ask the students the following Teacher ask the students the
lesson: To compute for the
H. Making generalizations and turn a profit and helps them price their questions: [Link] is profit? following questions:
profit/loss
abstractions about the lesson products with that in mind. It provides [Link] are losses? 3. How are [Link] is simple interest?
Profit/Loss = Selling Price – Cost
a dynamic overview of the relationships profits/losses obtained? [Link] is simple interest computed?
price
among revenues, costs and profits.
I. Evaluating learning Paper and pencil test/ seatwork: How many units of smartphones must a Quiz: Paper and pencil test/ seatwork.
Solve the problem: dealer sell per day to break even if each 1. If a 50g coffee refill pack costs
Abigail purchased a suitcase for smartphone is sold for Php 11,999? The P33.50 and a convenience store
PHP1,200.00. She paid PHP 120.00 cost of each smartphone is Php 5,999. adds on initial markup (or markon)
for delivery of the suitcase from the The dealer also has monthly rental of P7.50 for all items it sells, what
seller to her place. She asked the expense of Php 35,000 and monthly is the selling price for the coffee
help of Bernadette to sell the wages expense Php 25,000. What refill pack?
suitcase. She promised to give
should be the break-even point in
Bernadette PHP 150.00 if Solution:
pesos?
Division of Pampanga
36
Bernadette could sell the suitcase Selling Price = Cost + Inital
for PHP 2,000.00. Bernadette was Solution: Markup
able to sell the suitcase for PHP Total Expenses=TFC-TVC = P33.50 + P7.50 =
1,900.00 to which Abigail agreed. 60,000=35,000+25,000 P41.00
How much profit did Abigail get?
Solution: Total Profit= 11,999-5,000 2. If a 300mL bottle of soya milk is
Total Cost = Cost + Other Expenses =6,000 sold for P35.00 with a markon of
= PHP1,200.00 + ( PHP120.00 + P9.75, what is the cost of the soya
PHP150.00) milk?
Break even Point is a point where there
=PHP 1,470.00
Profit = Selling Price – Cost Price is no profit and no loss,therefore, Solution:
Profit = PHP 1,900.00 – Total Profit per unitX=total expenses Cost = Selling price – Initial
PHP1,470.00 6,000x=60,000 Markup
= PHP 430.00 X=10 is the number of units that must = P35.00 – P9.75 = P25.25
be sold in order to have a break-even.
3. If a furniture dealer pays
P3,644.10 for a kitchen cabinet and
sells it for a markon of P1,355.90,
what is the rate of markon based on
cost?

Solution:
Rate of Markon = Markon / Cost
= P1,355.90 /
P3,644.10
= 0.3721 or 37.21%

4. If the desired rate of markon

based on cost for a pair of jeans is
110%, what will be the selling
prices of the pair of jeans which
costs P490?

Solution Selling Price = Cost(1 +

Rate of Markon)
= P490 (1 + 1.10)
= P1, 029

5. What are the markup and the rate

Division of Pampanga
37
of markup if a retailer has increased
its selling price of a can of
powdered milk from P44.15 to
P57.10?

Solution:
Markup = New Selling Price –
Original Selling Price
= P57.10 – P44.15 = P12.95

Markup Rate = Markup / Original

Selling Price
= P12.95 / P44.15 =
0.2933 or 29.33%
You are a newly hired manager of a
retail business. The owner of the retail
business instructed you to present your
break – even analysis for the business.
Your objective is to determine the break
– even point in pesos and in units for
each item. Use MS Excel to make a
J. Additional activities for break – even analysis report. Your
application or remediation analysis should include the input data,
the Excel formulas used to compute the
break-even points , the solution, and the
graphical output. The owner of the retail
business will evaluate your break –
even analysis report based on content,
Have an advance reading about organization accuracy of computations,
break-even point. and use of appropriate technology.

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your instructional
VI. REFLECTION supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on the
formative assessment

Division of Pampanga
38
B. No. of learners who require additional
activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson

D. No. of learners who continue to require

remediation

E. Which of my teaching strategies work well?

Why did these work?

F. What difficulties did I encounter which my

principal or supervisor help me solve?

G. What innovation or localized materials did I

use/discover which I wish to share with other
teachers?

GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Business mathematics
Teaching Dates and Time Example: Week 1 – Day 1 - 4 Quarter First / Second

Division of Pampanga
39
Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and remedial
I. OBJECTIVES activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies
and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
A. Content Standards The learners are able to demonstrate an understanding of the key concepts of buying and selling.

B. Performance Standards Learners are able to analyze and solve problems on important factors in managing a business: buying products and selling products
The learners are able to: Illustrate The learners are able to: Illustrate The learners are able to: Illustrate
how interest is computed how interest is computed how to obtain down payment, gross
specifically as applied to mortgage, Illustrate the different types of balance, and current increased
C. Learning Competencies/ specifically as applied to mortgage,
amortization, and on commissions balance ABM_BM11BS-IIa-13
Objectives (Write the LC Code) amortization, and on
services/utilities and on deposits ABM_BM11BS-IIa-11
services/utilities and on deposits
and loans ABM_BM11BS-Ij-10 and loans ABM_BM11BS-IIa-12
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Buying and Selling
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as
III. LEARNING RESOURCES paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from
Learning Resource portal

B. Other Learning Resources

Session 1 Session 2 Session 3 Session 4

Division of Pampanga
40
on a percentage of sales
only([Link] commission) [Link]
is a commission in which a
salesperson gets his basic salary and a
percentage of whatever sales he
makes. ([Link] plus commission.)
[Link] is a commission, which varies
according to how much sales, is
made.([Link] commission.)
MOTIVATION (Focusing Event) Ask students to present their
Erick resigned from his job out of experience or experiences in selling
boredom and took a new job as a sales products especially on how did
representative. Believing that he will they earn from it.
enjoy more in this new job, he didn’t
really mind what he will get. The
following are the options he was Ask students if someone of them have
offered: bought a something on an installment
Ask the students to cite situations [Link] pay would be through straight
B. Establishing a purpose for the [Link],did the seller ask for a down
involving interest based on their commission basis.
lesson payment.(Possible
learnings on previous discussion. [Link] gets a fixed base salary plus a
commission. answer:yes,thedownpayment is
[Link] gets paid through graduated usually 50% of the price of the item.)
commission.
[Link] gets paid on commission by
installment basis.

If you were Erick, which mode of

compensation would you take?
Ask the students to cite a situation Provide examples of instances when a
where commissions were person receives /gives downpayment.
C. Presenting examples/instances introduced. (Possible answer:when buying a
of the new lesson brand new car, downpayment of
approximately 10% of the price is
being collected from the buyer.)
D. Discussing new concepts and Discuss the problems and solutions Define what commission is. Teacher cites examples on The teacher defines:Down Payment
practicing new skills #1 in computing compound interest. commissions and let students as the first payment one gives with
Let the students define compound A commission is a fee that a business analyze the situation. This will the agreement that one pays later.
interest. pays to a salesperson (agent) in allow students to define
Division of Pampanga
41
exchange for his services in either commissions.
facilitating, supervising, or completing a
sale. The commission may be based
on a flat arrangement or as a
percentage of the revenue generated
by a salesperson. In other words,
commission (remuneration) is a form of
payment to an agent for services
rendered.

Three different types of commission:

1. Straight Commission, also called

(revenue commission) – a commission
based on a percentage of sales only.
(This is very profitable if you are selling
high-ticket items.)

Example 1:
Mike receives 20% commission on the
appliances he sells. If he sell a TV for
PHP7,000, a refrigerator for
PHP12,000, and a heater for PHP
1500, how much does Mike make in
commission?

Solution:
Total sales = PHP7,000 +
PHP12,000 + PHP1,500 =
PHP20,500
Commission = PHP20,500  20% =
PHP 20,500  0.2 = PHP4,100

[Link] plus Commission – a

commission in which a salesperson
gets his basic salary and a percentage
of whatever sales he makes.

Example 2:
Division of Pampanga
42
Mike decides to work for another
company that will pay him PHP2,000
per week and 10% commission on
sales above PHP20,000 for the week.
If he sold goods worth PHP26,000,
what is his gross pay (salary plus
commission)?

Solution:
Amount of goods sold minus salary of
PHP20,000 = PHP26,000 –
PHP20,000 = PHP6,000
His commission will be PHP6,000 
10% = PHP6,000  0.1 = PHP600
Therefore, his gross pay for the week is
PHP2,000 + PHP600 = mPHP2,600.

[Link] Commission – a
commission, which varies according to
how much sales, is made.

Example 3:
Mike works for a company that pays
him 2% on the first PHP 20,000 sold,
3% on the next PHP 30,000 sold and
5% on all sales beyond PHP50,000.
What is his gross pay if he sells PHP
60,000?
Teacher discusses further interest
and cites the differences of simple Teacher further elaborate the
E. Discussing new concepts and and discount interest. Similarly, the situation leading to the kinds of
practicing new skills #2 teacher shows by computation the commissions and let the students
difference between the two. define the different types of
commission.
F. Developing mastery (Leads to Let students analyze the problems Ask the learner to further explain their Ask the students to explain further Ask the students to further explain
Formative Assessment) and solutions in computing understanding based on the given the definitions given by the the concepts of down payment and
compound interest. Let the students definition of commission and its students for a better understanding give their own real life experiences..
define compound interest. different type and let them answer and he/she provides illustrative (Possible answers:down payment has
Compound interest is computed illustrative examples like :
Division of Pampanga
43
based on the principal pus the [Link] makes money by commission examples.
accumulated interest. The rates. He gets 15% of everything he
compound interest formula are as sells. If Juan sold PHP230,000 worth
follows: of items this month, what is his salary
for the month?
Solution: salary = 15% (P230,000) =
0.15 (230,000) = P34,500
no fixed amount,it depends on the
2. Mark makes PHP 12,000 a agreement of the buyer and the
month plus some money by seller.)
commission rates. He gets 8% of
everything he sells. If Mark sold PHP
60,000 worth of items this month, what
is his salary for the month?
Solution: commission = 8% (P60,000)
= P4,800. His salary for the month =
P12,000 + P4,800 = P16,800.
Provide real life scenarios to students Teacher give a situation where
wherein they can experience and obtain students are about to select which
commissions like : selling Beauty among the types is better. Ask the students of scenarios where
G. Finding practical applications products from company like
concepts of down payment , gross
of concepts and skills in daily avon( straight commission )…
balance and current increased balance
living Commission from a travel agency
are applied.
where one can get a basic salary plus a
commission from the sales / profit
( salary plus commission )
H. Making generalizations and Teacher asks the students the Checking for understanding : Teacher ask the students the following
abstractions about the lesson following questions: Let the student recites and express his questions: [Link] is a down payment,
1. What is compound interest? gained knowledge through recitation to gross balance, and current increased
[Link] do we compute compound make sure that they understood the balance? [Link] to compute down
payment, gross balance, and current
interest? lesson.
increased balance?Down payment is a
The compound interest are as first payment that one makes when one
follows: buys something with an agreement to pay
F = P(I+i)n the rest later. Example : Companies
F = P(I + r/m)mt selling houses or condo units lure buyers
I=F–P by stating that no down payment is
Where required but only a certain amount of
F = future value or accumulated reservation fee is required. The
value reservation fee paid is deductible when the

Division of Pampanga
44
P = principal buyer decides to proceed with the
I = compound interest purchase; otherwise, it will be forfeited in
i = r/m = weight of interest per favor of the company. After the
interest period. reservation fee has been paid, the buyer is
told to pay the monthly amortization, say
n = mt = number of interest periods
P10,000 a month for two years without
m = number of compounding interest. At the end of two years, the
periods per year remaining balance will now be subjected
t = time or term of investment (in to an interest either through in-house or
years) bank financing.
r = nominal rate of interest (in
percent) Definition of book balance or gross
Example: balance:
An amount of P100,000 is invested
for 2 years at 6% interest This refers to the total amount of money
compounded quarterly. Is this a a bank has on deposit before adjusting for
uncleared checks or deposits, as well as
better investment compared to
reserve requirements. That is, the book
investing it at a simple interest of balance is a measure of what the bank has
6%? on hand before adding or subtracting
Solution: regulatory obligations and items that will
At compound interest: soon appear on its books. This is the term
F = P (I = r/m)n used by banks to describe the amount of
= P100,000 (I + 0.06/4)4(2) money available before any adjustment is
= P112,649.26 made for deposits in transit, checks that
At simple interest: have not been cleared, and reserve
F = P (I+rt) requirements and interest received from
“float funds”
= P100,000 [I + 0.06(2)]
= P112,000 Example 1: A simple case of gross
balance refers to what is readily available
for you to use based on your bank
deposits. Sometimes a check (say
PHP5,000) that has been deposited today
may not be withdrawn the next day
because it has not cleared yet. If your
bankbook currently contains PHP30,000,
you may not be able to withdraw the
whole amount yet because your gross
balance is only PHP25,000 since your
check has not been cleared yet.

Definition of current increased balance:

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45
This may refer to the total amount you
have to pay that includes penalties or
interest incurred by unpaid balance from a
loan or payment you are supposed to have
made but was not able to do so on time.
Paper and pencil test/ seatwork. Recitation: [Link] is down
short on solving problems payment?[Link] is gross balance?
I. Evaluating learning involving simple and compound Paper and pencil ( Quiz ) [Link] is increased balance?
interest. [Link] can we obtain gross balance
and increased blance?
J. Additional activities for
application or remediation

B. No. of learners who require additional

activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson

D. No. of learners who continue to require

remediation

E. Which of my teaching strategies work well?

Why did these work?

F. What difficulties did I encounter which my

principal or supervisor help me solve?

G. What innovation or localized materials did I

use/discover which I wish to share with other
teachers?

GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Business mathemtics
Teaching Dates and Time Example: Week 1 – Day 1 - 4 Quarter First / Second
Division of Pampanga
46
Session 1 Session 2 Session 3 Session 4
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and remedial
I. OBJECTIVES activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies
and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners are able to
demonstrate an understanding of The learners demonstrate an understanding of the fundamental operations of mathematics as applied in salaries and wages.
A. Content Standards
the key concepts of buying and
selling.
Learners are able to analyze and
solve problems on important
The learners shall be able to apply appropriate operation in computing salaries and wages.
B. Performance Standards factors in managing a business:
buying products and selling
products
The learners:
The learners are able to: Illustrate
The learners compute gross and net earnings
C. Learning Competencies/ how to obtain down payment, gross Define salary, wages, income, benefits
ABM_BM11SW- IId-2
Objectives (Write the LC Code) balance, and current increased ABM_BM11SW- IIc-1
balance ABM_BM11BS-IIa-13

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Buying and Selling Salaries and Wages
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as
III. LEARNING RESOURCES paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages

4. Additional Materials from

Learning Resource portal

B. Other Learning Resources

Session 1 Session 2 Session 3 Session 4

Division of Pampanga
47
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you can infer from
IV. PROCEDURES formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions
about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
Review the concept of down
A. Reviewing previous lesson or payment by mentioning the Ask Students: How much is there family
presenting a new lesson definition and letting students monthly income?
guess the answer.
Give illustrative examples on down
payment, gross balance and Explain the importance of being able to Explain the importance of being able to
current increased Discuss the meaning of salary, wages distinguish the similarities and difference of distinguish the similarities and difference of
income and its benefits. To be able to let gross earnings and net earnings. Be able to gross earnings and net earnings. Be able to let
B. Establishing a purpose for the [Link]:when buying a
the students the difference of salary, wages let the students know how they can the students know how they can compute their
lesson car, downpayment of 10% of the and income. And to be able to know the compute their earnings so that when they earnings so that when they get a job, they
price is needed,when buying a benefits behind them. get a job, they would be able to know how would be able to know how to compute for
jewelry and large amount of to compute for their salaries or wages. their salaries or wages.
commodities.)
Example 1: When one purchases
a car or any big item not through
cash but installment terms, As a employee, one can generate their
normally, a certain down payment As a employee, one can generate their
earnings through hard work. Hence, it is
earnings through hard work. Hence, it is
C. Presenting examples/instances is required of the buyer Discuss the different benefits and its important how the earnings are computed
important how the earnings are computed so
of the new lesson Example 2: Companies selling individual rates. so that one can know how much he/she
that one can know how much he/she earned
houses or condo units lure buyers earned and how much can he/she take
and how much can he/she take home.
home.
by stating that no down payment is
required but only a certain amount
of reservation fee is required
D. Discussing new concepts and Gross balance refers to the total Calculating Gross Earnings Calculating Net Earnings
practicing new skills #1 amount of money a bank has on
The total amount of money a person earns Gross pay is the amount of money a person
deposit before adjusting for
at his or her job is called gross pay. Gross makes performing a job before deductions.
uncleared checks or deposits, as pay/earnings is one factor you can consider Deductions from pay are normally taxes.
well as reserve when you select a career. To calculate
[Link] gross pay, you multiply the hourly rate of Usually, you do not take home the total
balance refers to the total amount pay by the number of hours worked. At amount of gross pay that you earn. Sums of
you have to pay that includes many jobs, if you work extra hours or on money are deducted from your gross pay for
statutory holidays, you earn a higher hourly taxes and other purposes. These amounts are
penalties or interest incurred by
rate. Another way of calculating the gross called deductions and your pay after
unpaid balance from a loan or earnings is by multiplying the piece rate by deductions is called net earnings or take-home
payment you are supposed to have the quantity produced by the employee. pay. The deductions may
made but was not able to do so on This is used when the employee work include, among others, the following:

Division of Pampanga
48
focuses on the proportion of his or her 1. Employee's SSS contribution for private
piecework basis to the quantity that he or employees;
she finishes. 2. Employee's GSIS contribution for
government employees;
The word “overtime” can refer both to the 3. PhilHealth contribution for all employees;
extra time worked or the extra money 4. Withholding taxes for all employees;
earned. Self-employed people sometimes 5. Salary advances or temporary values
time. charge a higher rate for work done on (IOUs); and
weekends or holidays. 6. Union dues

Net pay is the amount a person makes

performing their job after deductions. The
general formula for net pay is gross pay minus
deductions.
Net pay = Gross Earnings - Deductions
E. Discussing new concepts and Example 1 Example 1
practicing new skills #2 Paul’s regular rate of pay is If Anna makes P150 an hour and works 20
P50 an hour and he works hours during the week, their gross pay is:
25 hours a week. What is his gross pay?
Solution: P150 x 20 hours = P3,000.
For the gross earnings:
Multiply the number of hours by the hourly If Anna pays P800 in tax and P250 in voluntary
rate to find Paul’s gross pay: contributions to PhilHealth, HDMF, and SSS,
25 hours x P50/hour = P1,250.00 then:
Paul’s gross pay is P1,250.00
P3,000 – P800 – P250 = P1,950
Example 2 Anna’s net earnings is P1,950
Charles’ regular hourly rate of pay is P35
an hour. Find his time and a half hourly Example 2:
rate. Then find his double time hourly rate.. Joy receives a basic pay of P8,500.00 a month
Solution: and a 1% commission on her sales. She sold
His time and a half hourly rate is: P65,000.00 for the month. Her deductions are:
P35 x 1 ½ or P35 x 1.5 = P52.50 4% for SSS based on her basic monthly pay:
His double time rate is: P100.00 for PhilHealth, Pag-Ibig, 2%; and 10%
P35 x 2 = $70 Withholding Tax based on gross earnings.
Example 3: Compute her net pay:
Tammy is paid on a per-piece basis at the Solution:
rate of P1.20 per piece. If she finishes 360 Compute the gross earnings.
pieces a week, how much is her ttal Gross Earnings = Monthly pay + Commission
earnings? Solution: = P8,500 + 1% (65,000)
P1.20 x 360 = P432.00 = P8,500 + P650
= P9,150
Compute the deductions
Division of Pampanga
49
SSS = 4% x Basic monthly pay
=4% (8,500) = P340
PhilHealth = P100 (given)
Pag-Ibig = 2% x P9,150 = P183
Withholding Tax = 10% x Gross Earnings
= 10% x P9,150 = P915
Compute for her net pay.
Net Earnings = Gross Earnings - Deductions
= P9,150 - (SSS+PhilHelath + Pag-Ibig + Tax)
= P9,150 - (P340 + P100 + P 183 + P915)
= P9,150 - P1,538
= P7,612
F. Developing mastery (Leads to Ask the students to solve illustrative Salary Wages, income and benefits
Formative Assessment) example involving gross balance and
current increased balance and learn to The basic employee compensation refers to
compute them based on the given the renueration given an employee in
[Link] 1: A simple case of exchange of his or her services. It is usually
gross balance refers to what is readily paid on a weekly, bi-weekly, semi-monthly
available for you to use based on your or monthly basis called Salary or Wages.
bank deposits. Sometimes a check (say Salary refers to an agreed and fixed annual
PHP5,000) that has been deposited amount of money the employee receives
today may not be withdrawn the next regardless of the hours worked. Wages is
day because it has not cleared yet. If used where the amount of money paid is
your bankbook currently contains directly dependent on the amount of hours
PHP30,000, you may not be able to worked.
withdraw the whole amount yet Income is a broader term than wages or
because your gross balance is only salary. Wages and salaries are income to
PHP25,000 since your check has not the persons receiving it. However, for
been cleared yet. people who are not employees, their icome
may not be in the form of wages or salaries.
They can have commission income if they
are paid for the commission on sales they
make, rental income if they have properties
they rent out, dividend income if they are
stockholders, royalties if they are authors,
and other income for whatever endeavor
they engage in including profit-making
businesses. Likewise, a business firm's
income is in the form of profits that the
business earns.

Employee Benefits cover renumeration

other than basic pay. it includes vacation
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50
and sick leaves, medical and hospitalization
benefits, meal allowance, transportation
allowance, clothing allowance, etc., and
incentive pay for productivity such as
commission, overrides, bonuses, and profit-
sharing. For the Philippines, the following
benefits are given to the employees:
- At least the minimum wage per region
and/or sector;
- Vacation pay: thirteen (13) vacation days,
with additional one vacation day every year
starting on second year of service and
convertible cash at the end of each year.
Maximum total of vacation leave is 18 days.
- Sick Leave: twelve (12) days per year for
the first two years of service. with additional
one sick leave every year starting on
second year of service. Maximum total sick
leace is 15 days. All unused leave days are
convertible to cash in December of each
year,
- Holiday pay and overtime pay for work
during holidays or rest day(200%)
- Overtime pay when working in excess of 8
hours.(25%)
- Service incentive leave: 5 days of vacation
per year of service (15%)
- Parental leave (Maternity-60 days,
Paternity -7 days, and solo parent leaves-7
days)
- Other leaves
- 13th month
- Separation pay (1/2 month pay per year of
service)
G. Finding practical applications
of concepts and skills in daily
living
H. Making generalizations and The teacher summarizes the lesson
abstractions about the lesson by restating the following concepts:
Downpaymentthis refers to the
total amount of money a bank has

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51
on deposit before adjusting for
uncleared checks or deposits, as
well as reserve
[Link] increased
balance:
This may refer to the total
amount you have to pay that
includes penalties or interest
incurred by unpaid balance from a
loan or payment you are supposed
to have made but was not able to
do so on time.

Paper and pencil test/ Individual activity: The class will have an
[Link] the following individual activity and will answer the following
problem:If I want to buy a car sold problem.
by a friend of mine for Esperanza is paid on a daily basis. She is paid
P312.00 a day plus a commission of 1.5% on
P250,[Link] I don't have the
The class will be having a short quiz. al her sales. Her total sales for the month are
I. Evaluating learning money [Link] I was told by the P38,235.00. She worked for a total of 24 and a
owner that I should pay a half days. Monthly deductions are 4 1/2% of
downpayment of atleast 20% of the total monthly pay for SSS, P75.00 for
Price, compute for the money that I Medicare, and 3% of total monthly pay for
should be preparing s Withholding Tax. Union dues every month is
downpayment. P20.00. Compute for her net pay.
J. Additional activities for
application or remediation
V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your
VI. REFLECTION instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on the
formative assessment

B. No. of learners who require additional

activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson

D. No. of learners who continue to require

remediation

Division of Pampanga
52
E. Which of my teaching strategies work well?
Why did these work?

F. What difficulties did I encounter which my

principal or supervisor help me solve?

G. What innovation or localized materials did I

use/discover which I wish to share with other
teachers?

Session 1 Session 2 Session 3 Session 4

B. Performance Standards The learners shall be able to apply appropriate operation in computing salaries and wages.
The learners shall be able to: Enumerate the benefits of a wage The learners shall be able to define each of
C. Learning Competencies/ differentiate gross earnings/income from net Define the benefits of a wage earner.
earner the benefits given to wage earners.
Objectives (Write the LC Code) earnings. ABM_BM11SW-11e-5
ABM_BM11SW-IIe-4 ABM_BM11SW-IIe6
ABM_BM11SW-IId-3
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Salaries and Wages
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as
III. LEARNING RESOURCES paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from
Learning Resource portal

B. Other Learning Resources

Session 1 Session 2 Session 3 Session 4

Division of Pampanga
53
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you can infer from
IV. PROCEDURES formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions about
what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each step.
Development of the Lesson: In the previous meeting, the students Ask the students to enumerate the benefits of
1. Ask the students to differentiate were given an assignment to ask their a wage earner
salaries and wages. parents what types of benefits they get
2. Ask the students to define in their own from their employers. List down the
words the meaning of benefits. answers or just a sample of the students’
3. What is the difference between SSS answers on the board.
and GSIS? Social Security System (SSS) - is
the agency that implements a social
security program for the employees of
the private sector or voluntary citizens,
while the Government Service Insurance
System (GSIS) does the same for the
employees of the government sector.
Both agencies have the same goal - to
provide employees with benefits and
A. Reviewing previous lesson or
protection.
presenting a new lesson 4. Philhealth and PAG-IBIG? PhilHealth.
Employees who are members of SSS are
automatically covered by the national
health insurance program of the
Philippines Health Insurance Corporation
(PhilHealth). Pag-IBIG (Pagtutulungan sa
Kinabukasan: Ikaw, Bangko, Industriya at
Gobyerno) or Home Development Mutual
Fund (HDMF) is a provident savings
system for private and government
groups. It provides benefits such as
savings, short-term loan, and housing
programs to its members. An eligible
member may avail of the housing
programs.
B. Establishing a purpose for the Explain the importance of being able to distinguish To differentiate salary / wage from Explain the benefits of a wage earner
lesson the similarities and difference of gross earnings and benefits. Salary refers to the
net earnings. Be able to let the students know how compensation paid on the basis of a fixed
they can compute their earnings so that when they annual rate. It does not depend on the
get a job, they would be able to know how to actual number of hours worked. It is the
compute for their salaries or wages. compensation for managerial or
administrative employees. Wage is the
compensation pad in the basis of rate per
hour worked. It is calculated by
multiplying the number of hours worked
by the hourly rate pay. It is the

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54
compensation for employees doing
manual work. If they work more than 40
hrs per week, they are entitled to
overtime pay. Benefits is anything
received other than salary or wages.
Ask students of their idea of the difference of Gross a. A wage earner has benefits that Benefits of a Salary/Wage Earner Some blue-collar job workers earn wages.
Earnings vs Net Earnings Gross Earnings are government mandated and is The following are examples of benefits of Among these workers are factory workes,
- refers to the amount an employee earns before any a salary/wage earner: janitors, and construction workers,
considered non-taxable.
deductions for benefits or taxes. Example: Megan 1. Social Insurance (Employer
has to decide whether to accept a job that offers her b. Enumerate wage earner Counterpart)
an annual salary of P250,000. If she will be paid benefits: *Social Security 2. 13th month pay
semimonthly,what will be her gross semimonthly pay System *PhilHealth *PAG-IBIG 3. Sick Leave
or earnings? Solution: Fund *5-day Service Incentive 4. Vacation Leave
Gross Semimonthly Pay or Leave *Maternity Leave 5. Maternity Leave
Earnings = Annual Salary / 24 6. De Minimis Benefits
C. Presenting *Paternity Leave *Parental Leave
=P250,000 / 24 = P10,416.67 Net Earnings - refer 7. Fringe Benefits
examples/instances of the new to the amount that an employee actually receives *10-day Leave for victims of Specifically, in the Philippines we have
lesson after all the deductions have been made. It is the violence against women and the following.
take-home pay of an employee. The standard children *Special Paid Leave for 8. Paternity Leave
deductions are those mandated by law or by the women who have undergone 9. Service Incentive Leave
government such as the withholding tax; and Social surgery due to gynecological 10. Solo Parent’s Leave
Security Systems (SSS). PhilHealth, and Pag-IBIG 11. VAWC Leaves
disorders *13th Month Pay
contributions. 12. Leaves under RA 9710 (Women who
*Separation Pay * Retirement Pay undergo surgery)
*Fringe Benefit *De minimis 13. Tax Exemptions (For Minimum Wage
benefits Earners)
14. Tax Exemptions for Non-Minimum
Wage Earners
D. Discussing new concepts and Students will be grouped 1. Social Insurance-private company and Under the Philippine law, wages are
practicing new skills #1 If Dodong makes P300 an hour and works 40 hours government employees are required by renumerations or earnings for services
accordingly and will
during the week, 4 weeks a month their gross pay is: law to contribute to the social insurance rendered. Employers and employees may
discuss/share among funds. Employers are dictated by law to agree on rate but should not fall below the
P300 x 40 hours X 4= P48,000 Dodong's themselves the benefits their pay a portion of this social insurance minimum wages set by the Regional
gross earnings is P48,000 parents receive (Assignment premium. Social insurance agencies are: Tripartite Wages and Productivity Boards
Social Security System (SSS) for (RTWPB) which has jurisdiction over the
If Dodong pays P2900 in tax and P2850 in voluntary the day before to ask their employees in the private sector, place of work. The pay of employees is
contributions to PhilHealth, HDMF, and SSS, then: parents of the benefits they Government Service Insurance System intended to be given whole to the employee
get from their companies.) (GSIS) for government employees, in the Philippine legal tender. So while
P48,000 – P2,900 – P2,850 = P Philippine Health Insurance Corporation payment by check and through automated
Dodong’s net earnings is P42,250 (PHIC) more commonly known as teller machines (ATMs) are allowed,
Philhealth and Home Development Mutual vouchers, promissory notes, and gift
Fund (HDMF) more commonly known as certificates are not. Deductions from
PAG-IBIG funds. employee wages are generally frowned upon
Division of Pampanga
55
2. 13th month pay- this is 1/12 of the with only a few allowed by law including
basic salary that an employee received for income tax, contributions to social welfare
a year. This is mandatory and should be agencies such as SSS and Pag-Ibig, and
given to the employees on or before the union dues under the appropriate
24th of December of the year. agreements.
3. Sick Leave- an employee is given Minimum Wage Earners Exempt from
leave with pay due to sickness. This is Income Tax
usually 15 days for each year of service. A new law passed in 2008 exempts minimum
4. Vacation Leave- an employee is also wage earners from paying income
given leave with pay to go on vacation. [Link] of this, no deductions will be
This is also around 10 days for each year made from their pay on the basis of income
of service. tax. What is a bonus?
5. Maternity Leave- benefit given to Bonus is the amount granted for employee's
pregnant female employees when they industry and loyalty, which is generally
give birth. This is usually 60 calendar discretional. However, there have been times
days with starts on the day of giving birth. when the grant of bonuses have been
For employees who have served for at considered as long standing practice and
least 2 years, the maternity leave is a paid therefore cannot be simply withheld without a
leave, but for those who have served for case.
less than 2 years the it is pro-rated.
6. De Minimis Benefits- benefits of
relatively small values provided by the
employers to the employee on top of the
basic compensation intended for the
general welfare of the employees.
Examples are clothing allowance and rice
allowance. See.
[Link]
minimis-benefits-to-employees/)
7. Fringe Benefits- compensation in
addition to direct wages or salaries such
as company car, house allowance,
medical insurance, paid holidays, pension
schemes, subsidized meals. Some fringe
benefits are regarded part of a taxable
income.
8. Paternity Leave- benefit given to male
employees when their legal spouse gives
birth. It is a 7-day paid leave starting on
the day the spouse gave birth.
9. Service Incentive Leave- every
employee who have rendered at least one
year of service shall be entitled to a yearly
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56
service incentive leave of five days with
pay.
10. Solo Parent’s Leave- the parental
leave is an additional benefit which shall
be for seven (7) working days every year,
with full pay consisting of basic salary and
mandatory allowances.
11. 10 days Leave for Victims of Violence
Against Women and their Children
(VAWC)- granted to women employees
who are victims of physical, sexual,
psychological harm or suffering, or
economic abuse. The leave benefit shall
cover the days that the woman employee
has to attend to medical and legal
concerns. (R.A 9262)
12. Special Leave for Women of 2 months
with full pay who have rendered
continuous aggregate employment
service of 6 months for the last 12
months, following surgery caused by
gynecological disorders. (R.A 9710)
13. Tax Exemptions (For Minimum Wage
Earners)- under RA 9504, statutory
minimum wage earners are exempted
from income tax and consequently from
withholding tax on compensation.
14. Tax Exemptions for Non-Minimum
Wage Earners (Annual);
a. Basic Personal Exemption: PHP50,000
Note; This is a mandatory exemption
allowed to individual citizens in the
Philippines regardless of status. This
applies to all citizen taxpayers engaged in
trade or business, practice of professions,
and employees earning compensation
income.
b. Additional Personal Exemption-For
each dependent up to a minimum of 4,
PHP25,000 per dependent.
c. Employee’s contribution to GSIS/SSS,
Philhealth and PAG-IBI

Division of Pampanga
57
E. Discussing new concepts and Ask learners to bring a sample pay slip of Other benefits: 1.
practicing new skills #2 parents/relatives and let them do the actual Social Insurance-private company and
computation. government employees are required by law to
contribute to the social insurance funds.
Employers are dictated by law to pay a portion of
this social insurance premium. Social insurance
agencies are: Social Security System (SSS) for
employees in the private sector, Government
Service Insurance System (GSIS) for government
employees, Philippine Health Insurance
Corporation (PHIC) more commonly known as
Philhealth and Home Development Mutual Fund
(HDMF) more commonly known as PAG-IBIG
funds.
2. 13th month pay- this is 1/12 of the basic salary
that an employee received for a year. This is
mandatory and should be given to the employees
on or before the 24th of December of the year.
3. Sick Leave- an employee is given leave with
pay due to sickness. This is usually 15 days for
each year of service.
4. Vacation Leave- an employee is also given
leave with pay to go on vacation. This is also
around 10 days for each year of service.
5. Maternity Leave- benefit given to pregnant
female employees when they give birth. This is
usually 60 calendar days with starts on the day of
giving birth. For employees who have served for
at least 2 years, the maternity leave is a paid
leave, but for those who have served for less than
2 years the it is pro-rated.
6. De Minimis Benefits- benefits of relatively small
values provided by the employers to the employee
on top of the basic compensation intended for the
general welfare of the employees. Examples are
clothing allowance and rice allowance.
7. Fringe Benefits- compensation in addition to
direct wages or salaries such as company car,
house allowance, medical insurance, paid
holidays, pension schemes, subsidized meals.
Some fringe benefits are regarded part of a
taxable income.
8. Paternity Leave- benefit given to male
employees when their legal spouse gives birth. It
is a 7-day paid leave starting on the day the
spouse gave birth.
9. Service Incentive Leave- every employee who
have rendered at least one year of service shall
Division of Pampanga
58
be entitled to a yearly service incentive leave of
five days with pay.
10. Solo Parent’s Leave- the parental leave is an
additional benefit which shall be for seven (7)
working days every year, with full pay consisting
of basic salary and mandatory allowances.
11. 10 days Leave for Victims of Violence Against
Women and their Children (VAWC)- granted to
women employees who are victims of physical,
sexual, psychological harm or suffering, or
economic abuse. The leave benefit shall cover the
days that the woman employee has to attend to
medical and legal concerns. (R.A 9262)
12. Special Leave for Women of 2 months with full
pay who have rendered continuous aggregate
employment service of 6 months for the last 12
months, following surgery caused by
gynecological disorders. (R.A 9710)
13. Tax Exemptions (For Minimum Wage
Earners)- under RA 9504, statutory minimum
wage earners are exempted from income tax and
consequently from withholding tax on
compensation.
F. Developing mastery (Leads to Solve on the board: [Link] Enzo earns the Recitation: Which among these benefits Give students examples of job evaluation in more
same amount of annual salary of P250,000 but is being paid bi- simplistic settings. Help them understand how it
Formative Assessment) offers the most help to workers.
weekly, how much is his gross bi-weekly earnings or pay? works in smaller organizations versus larger
Solution: Gross Bi-weekly
organization—in multinationals versus nonprofits.,
Earnings = Annual Salary / 26
=P250,000 / 26 =P9,615.38 [Link]'s time etc.
show that he has worked for these number of hours (hr): 7hr
(Monday), 7.5hr (Tues), 6hr (Wed), and 8hr (Fri). At a pay rate of
P224 an hour, how much will be his gross earnings?
Solution: Total number of Hours Worked = 7+7.5+6+8 = 28.5hr
Gross Earnings = Hours Worked X Hourly Rate
=28.5XP224=P6,384 [Link] Reyes,
single with no dependent, receives P21,500 as his monthly regular
wage and P4,000 as supplementary compensation for June 2015
or a total of P25,500. How much is the monthly withholding tax of
Kyle for June 2015? Solution: To compute Kyle's withholding tax
for June, download the withholding tax table found at
[Link] (last
accesses on 4 June 2016). Since Kyle is single (S) and has no
dependent, refer to table A (Table for Employees without Qualified
Dependent) under the category "Monthly". On the S/ME row, look
for the compensation level or the closest to Kyle's taxable income
of P21,500. The compensation level for Kyle's income is P15,833,
which gives the tax rate of P1,875 + 25% over.
Regular Wage P21,500 Less
Compensation Level 15,833 Excess
P 5,667 Add Supplementary Comp 4,000 Total
P9,667

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Tax on P15,833 P1,875 Tax on
excess (P9,667 X 0.25) 2,416.75 Withholding tax for June
2015 P4,291.75
Summarize the lesson. Ask the students what values As future part of the Pilippine workforce,
G. Finding practical applications they can learn from the presentation that they can how do you feel about these benefits?
of concepts and skills in daily utilize when they become future employees or
living businessmen/women.
H. Making generalizations and
abstractions about the lesson
Recitation: In your own words, differentiate gross
Recitation: *Define Benefits. *Enumerate
I. Evaluating learning earnings and net earnings.
benefits of a wage earner
J. Additional activities for
application or remediation
V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your instructional
VI. REFLECTION supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on the
formative assessment

B. No. of learners who require additional

activities for remediation
C. Did the remedial lessons work? No. of
students who caught up with the lesson
D. No. of learners who continue to require
remediation

E. Which of my teaching strategies work

well? Why did these work?

F. What difficulties did I encounter which my

principal or supervisor help me solve?

G. What innovation or localized materials did

I use/discover which I wish to share with
other teachers?

Division of Pampanga
60
GRADE 12 School DepEd Region III Grade Level and Section ABM G11
DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Business mathemtics
Teaching Dates and Time Example: Week 1 – Day 1 - 4 Quarter First / Second

Session 1 Session 2 Session 3 Session 4

A. Content Standards The learners demonstrate an understanding of the fundamental operations of mathematics as applied in salaries and wages.

B. Performance Standards The learners shall be able to apply appropriate operation in computing salaries and wages.

The learners should be able to: Identify the variables needed in the Use E-Spread Sheet in the
C. Learning Competencies/ Enumerate the standard deductions with computation of the overtime Compute the overtime pay ABM_BM11SW- computation of salary and overtime
Objectives (Write the LC Code) the corresponding computation ABM_BM11SW-IIe-8 IIe-9 pay
ABM_BM11SW-IIe-7 ABM_BM11SW-IIf-10
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Salaries and Wages
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as
III. LEARNING RESOURCES paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from
Learning Resource portal

B. Other Learning Resources

Session 1 Session 2 Session 3 Session 4

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Ask students: What are the benefits of Explain the different variables needed in The teacher will review previous lesson The teacher will present the two
salaried and wage-earning employees? the computation of overtime and relate it in connection to the new topic types of salary computation, the
on the computation of the overtime pay.
manual computation and through MS
Excel. -Ask the students what
A. Reviewing previous lesson or
do they notice about the two
presenting a new lesson
computations.
Expected answers: manual
computation and MS Excel
computaion
Explain to students the importance of The students will be taught on how to apply Employees are often required to work for an
knowing the standard deductions and their the extended period of time. The employer on
B. Establishing a purpose for the corresponding computations. Mathematical operation in computing the other hand must be willing to Ask "Which one is clearly presented?"
lesson overtime by giving the variables based on compensate for the extra time served by Expected answer: MS Excel
the Article 87 and 93of the Labor Code the employee.

SSS of private employees, GSIS from Article 87 : Provides that work may be The computation for the Overtime time pay
government workers and PhilHealth were beyond 8 hours a day provided that the uses the basis of the amount per hour of
benefits of regular wage earners that are employee is paid for the overtime work an the employees as divided from his daily
automatically deducted from their salaries additional compensation equivalent to his wage, plus a 25% increment on a regular
as well as the withholding tax. regular wage plus at least 25% thereof. day and 30% during special days.
Work performed beyond 87 hrs on a holiday
or rest day shall be aid an additional Computation of overtime pay:
compensation equivalent to the rate of the Formula:
first 8 hrs on a holiday or rest day plus 30% 1. On an ordinary day- Regularly The teacher will explain the
thereof. hourly rate + 25% of the regularly
C. Presenting examples/instances computation of salary and overtime
hourly rate
of the new lesson Article 93 : Where an employee is made or pay using MS Excel.(see attached E-
permitted to work on his /her scheduled rest 2. On Rest Day and on special day spread sheet on other sheet)
day, he shall be paid additional – Hourly rate on rest day + 30%
compensation of at least 30% of his/her hourly rate on rest day.
regular wage,
3. On regular holiday – 200% of
Article 94: a. Work on rest day which falls regularly hourly rate ( hourly rate
on special day shall be paid 150% of on regular holiday x 130%
regular hourly rate. B. Work on a regular
holiday shall be aid 200% of regularly rate.
D. Discussing new concepts and Standard Deductions of a minimum wage To present an example of regular rate Example: (Regular Day) Discuss the steps in the
practicing new skills #1 earner. computation of an employee as per day computation of salary and overtime
Rate of Contributions to SSS according to the Art. 83 of the Labor Code Group Activity (Problem Solving)
All employees of private enterprises are On Ordinary Day : Carmen is worker in a firm. She is paid a pay using MS Excel Steps:
covered by the Social Securty Service First compute the hourly rate of the regular hourly rate of P120.00. On Fridays, [Link] the number of hours in a

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(SSS). Self-employed individuals can also employee to determine the overtime rate she stays in the office for an extra 3hrs to day and place it in designated day
become members. The monthly per hour wait for the supplies and do bookkeeping. [Link] the regular days and
contribution rate is 11% of the monthly Example: 340.00 /8 hrs = 42.50 / hr Compute for the total overtime pay of
salary credit no exceeding P16,000.00 and 42.50 + (25% of 42.50)+ 42.50 + 10.625 = Carmen for 3 hrs.
with holidays/special day.
this is being shared by the employer 53.125 Solution: [Link] the number of overtime and
(7.37%) and the employee (3.62%). Self- The overtime premium is therefore: P120 + (P120x25%) = P150/OT Pay separate the regular overtime from
employed and voluntary members pay the 42.50 x 25% = 10.625 X 3 hrs OT in holiday/special day
11% of the monthly salary credit (MSC) Total OT Pay P450. 4. Multiply the number of days and
based on the monthly earnings declared at On Rest Day and Special day
the time of registration. For OFWs, the 130% 42.50 = 55.25 per hour Example 2: Special Day
corresponding rate in each column,
minimum monthly salary creadit is pegged Hourly rate on rest day + 30% Hourly rate regular day and with
at P5,000.00. For the non-working spouse, on rest day Bill receives an hourly rate of P50 during holiday/special day rate and total
the contribution will be based on 50% of the 55.25 + (30% of 55.25) regular days and 100 during holidays. number of overtime to the rate of
working spouses last posted monthly salary =55.25 = 16.575 During the week Bill made the following overtime in regular rate and with
credit but in no case shall it be lower than = 71.825 Overtime
P1,000.00. Rate of Mon – 2
special day/holiday rate.
Contributions to PhilHealth All Tues – 1 [Link] all th amount on regular day
employees, whether private entities or Wed – 0 and overtime to get the gross
government entities, are to be members of Thur – 3 earning of each employee.
the PhilHealth. This is basically intended to Friday – 3
cover them and their beneficieries help in If Friday happens to be a special holiday,
times of sickness. how much would be Bill’s total overtime
Rate of Contribution to GSIS pay?
All government employees holding
permanent and non-permanent positions P50+ (P50x25%) = P62.50
are members of the GSIS. Premium Regular day(Mon-Thur) x 6
contributions are based on monthly P375.00
compensation.
There are two types of insurance coverage: P100 + (P100x30%)= P130
1. Regular - refers to compulsary premium Holiday (Fri) x3
payments on life insurance and retirement P390
benefits.
2. Employee Compensation Fund - refers to Total OT Pay (P375 + P390 =P 765)
premium payments paid by your
government agency so you get full
coverage in case of a work-related
accident. Pag-Ibig
Fund Contribution
The Home Development Mutual Fund
(HDMF), more popularly known as the Pag-
Ibig Fund, was established to provide a
national savings program and affordable
shelter financing for the Filipino workers.
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the Fund offers its members short-term
loans and access to housing programs. It is
mandatory for all SSS- and GSIS-covered
employees; uniformed members of the
AFP, BFP, NJMP, and PNP; as well as
Filipinos employed by foreign-based
employers.
E. Discussing new concepts and How to compute the withholding tax of a Example : Board work:
practicing new skills #2 minimum wage earner? You are about to start at your first job, your 1. What percent should be added for
Withholding Tax on Compensation is the daily compensation is 420 pesos a day..The OT during regular days?
tax withheld from income payments to schedule working time given to you was 2. What percent should be added to
individuals arising from an employer- 10:00 am until 6:00 pm. How much is your overtime during holidays?
employee relationship. Withholding tax salary per day. 3. If the regular hourly rate is P90,
table is also available from BIR and in the how much would be the OT pay
Internet. How to Compute You for 5 hrs.?
Philippine BIR Withholding Tax
To be able to compute your BIR Answer:
Withholding Tax for the month, the following 1. 25%
inormation are needed. 2. 2. 30%
1. Your BIR Tax Status (Single/Married) 3. P562.50
2. Do you have any dependents and how
many?
3. How much is your SSS/PhilHealth and
Pag-ibig contributions?
4. Allowances and other benefits (if any)
5. Copy of the latest BIR Withholding Tax
Table Let us assume the following:
1. Basic Salary: P15,000.00
2. Status: Single(no dependents)
3. Overtime Pay: P2,500
4. Late/Undertime Deduction: P500.00
5. SSS Contribution: P500.00
6. PhilHealth Contribution: P250.00
7. Pag-Ibig Contribution: P100.00
To get your taxable income, add the
following: basic salar and overtime pay then
deduct the late/undertime deduction, SSS,
PhilHealth, and Pag-Ibig Contributions.
Your taxable income for the month is
P16,150. Your tax will be computed based
on your taxable income. The tax can be
computed with the help of the BIR
Withholding Tax Table. Using the BIR
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Withholding Tax Table, look for the nearrest
amount to your taxable income which is
P16,150. In
this case, the nearest value is the P15,833.
Take note of the tax rates on the table.
Then, we get the three important factors in
computing your BIR Withholding Tax Table:
P15,833, P1,875, and lastly +25% over.
The tax computation wil be:
P16,150.00 (Taxable Income) - P15,833
(Tax Base) = P317.00
P317.00 x 25% - P79.25
P79.25 _ P1,875 = P1,954.25 is you BIR
Withholdng Tax for the month
The teacher will show pictures of the BIR’s Give the students enrichment activity. Every worker is worthy of his share of just Group Activity:
Withholding Tax Calculator. Perform a role playing by showing on how compensation. Materials: DTR and
Explain that the application is simply an to apply the regular working hours of an
automated computation of the withholding employee in a business with overtime.
Computer/Laptop Instruction:
tax due based only on the information Compute the 5 days salary and
entered into by the user in the applicable overtime of five employees of
F. Developing mastery (Leads to boxes. ABM Enterprise.
Formative Assessment)
Example: A public school Master Teacher
II, married and has three dependents has a
basic pay of P39, 151.00 Compute for the
withholding tax of the teacher manually and
with the use of BIR’s withholding tax
calculator.
Why should we pay tax to government? Presents more explanation about the We must consider the hourly rate per day to Let them share the experience of being payroll
G. Finding practical applications What is its importance? regular working hours of an employee compute for the overtime pay. staff in an organization by using the E-spread
of concepts and skills in daily And ask the learners to summarize the sheet in the computation of salary and
living lesson. overtime.

The class will be having a board activity on By showing the appropriate computation of Seatwork and enrichment activities Ask: What is the importance of using E-spread
H. Making generalizations and calculating standard deductions an ordinary day working with an 8 hrs a day sheet in computation of salary and overtime?
abstractions about the lesson plus overtime

Provide the students with a group work and

a short quiz. Quiz: Given the DTR of the Employees of GAS
I. Evaluating learning Rental Services, compute the gross pay of
each for the period of May16-31, 2017.

J. Additional activities for

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application or remediation

B. No. of learners who require additional

activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson
D. No. of learners who continue to require
remediation
E. Which of my teaching strategies work well?
Why did these work?

F. What difficulties did I encounter which my

principal or supervisor help me solve?

G. What innovation or localized materials did I

use/discover which I wish to share with other
teachers?

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if
needed, additional lessons, exercises and remedial activities may be done for developing content knowledge and competencies. These are assessed using
I. OBJECTIVES Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in
learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The fundamental operations of Business data present them in graphs, charts, and tables
A. Content Standards mathematics as applied in salaries
and wages
Apply appropriate mathematical Solve problems in real life business situations, present data in graphical form, and
B. Performance
operation in computing salaries and analyze them
Standards wages
C. Learning Present graphical representation of Show samples of business Compare the forms Identify the essential
Competencies/ the details or particulars of the salary data (textual, tabular, and parts of a table.
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graphical) of data
Objectives (Write the
ABM_BM11SWIIf-13 ABM_BM11PAD-11g-1 presentation ABM_BM11PAD-IIg-3
LC Code)
ABM_BM11PAD-IIg-2
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or
two.
II. CONTENT
Salaries and Wages Presentation and Analysis of Business Data
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a
RESOURCES mix of concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s Guide
pages
2. Learner’s Material
pages
3. Textbook pages
4. Additional
Materials from
Learning Resource
portal
B. Other Learning
Resources
Session 1 Session 2 Session 3 Session 4
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration
of learning by the students which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple
IV. PROCEDURES ways to learn new things, practice their learning, question their learning processes and draw conclusions about what they learned in relation to their life
experiences and previous knowledge. Indicate the time allotment for each step.
The take home pay of an employee Explain the importance of
A. Reviewing previous is his gross less certain payroll business data and show
lesson or presenting a deductions
some examples of
new lesson
business data.
We can graphically present details of The students will be Knowing the different Parts of a table
a person’s gross earnings. taught how to solve types of chart and their
B. Establishing a problems in real-life application in business
purpose for the lesson business situation and data presentation
how to present data in
graphical form.
C. Presenting The best way show the details of a Textual presentation of Label, legend, values, x
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person’s earnings is through the use Sometimes, we DATA and y axis
of graphs. encounter having to Example: You were
present data to another asked to present the
Ex.
person and it would be weekly sales data of
much easier to do so if your company in the
we can utilize different statistical test.
tools such as charts,
graphs and tables. The following are the
sales of your product.
M T W TH
FR
T-SHIRT- 15 20 10 15
10
PANTS- 20 15 10 5
10

Graphical Data
examples/instances of Presentation
the new lesson
25
20
15
T-SHIRT
10 PANTS
5
0
1 2 3 4 5

TABULAR DATA

DAY T- PANT SA
SHIRT S LE
S
M 15 20 XX
T 20 15 XX

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W 10 10 XX
T 15 5 XX
F 10 10 XX
D. Discussing new Steps to present a person’s salary To present the ways of What is textual data? Is Parts of a Table
concepts and graphically: showing samples of the presentation of data Tables are easily
practicing new skills #1 1. Compute for the percentage of business data, one must in a form of text, phrases constructed using the
deductions. know the basic graphs, or paragraphs.- common Word processor’s table
2. Compute for the percentage of the charts, and tables. among news paper, function or a spreadsheet
net pay. reports depicting program like Excel. It has
3. Compare the percentage of Types of Charts or specifically the salient or distinct parts:
deductions and net pay with the Graphs important findings
gross earnings representing 100%.
4. Plot using a Pie Chart. Ex. Philippine stock
exchange

What is graphical data?

Data which are
presented in a form of
lines or curve drawn
across coordinate.

1. Line chart/graph – What is Tabular Data?

shows information Data which are relating
that is connected in to, or arranged in a table
some way. It plots the or systematic
value of the variable arrangement by columns
and then connects the row, etc.
dots in order to give
an idea of the Ex.
relationship of DA T- PANT SALE
consecutive points. Y SHIR S S
Line charts imply T
continuous change. M 15 20 XX
Therefore, line charts T 20 15 XX
are generally used to W 10 10 XX
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show trends. T 15 5 XX
2. Bar chart/graph – F 10 10 XX
shows data in terms of
rectangles, which are
called bars, hence bar
graph. A bar graph is
composed of discrete
bars that represent
different categories of
data. The length or
height of the bar is
equal to the quantity
within the category of
data. The length or
height of the bar is
equal to the quantity
within that category of
data. Bar graphs have
categories along the
vertical axis and values
along the horizontal
axis. Bar graphs are
best used to compare
values across
categories.
3. Pie Chart/ Circle
graph – circular chart
is used to compare
parts of the whole. It
is divided into sections
representing certain
quantities.
E. Discussing new Example : The following is the Example : 1. Title – the main
concepts and summary of Joenila’s earnings for heading written in
practicing new skills #2 the whole month.
capital shown at the
Step 1-3 top of the table. It
must explain the
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contents of the table
Gross Earnings P9,150 and throw light on
(100%)
the table as whole.
SSS P340
(4%) Different parts of the
PhilHealth P100 heading can be
(1%) separated by
Pagibig P183 commas.
(2%) 2. The Box Head and
Tax P 915
Column Captions –
(10%)
Net Earnings P7,612 the vertical heading
(83%) and subheading of
the column are called
Plot using a Pie Chart. column captions. The
spaces where these
column headings are
written are called the
box head. Only the
first letter of the box
head is in capital
letter and the
remaining words
must be written in
small letters.
3. Stub and Row
Captions – the
horizontal headings
and subheading of
the row are row
captions and the
space where these
row headings are
written are written is
stub.
4. The Body – the main
part of the table
which contains the
numerical
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information classified
with respect to row
and column captions
is called the body.
5. Prefatory Notes – a
statement given
below the title and is
enclosed in brackets
which usually
describes the units of
measurement is
called the prefatory
notes.
6. Footnotes – appear
immediately below
the body of the table
providing further
additional
explanation.
7. Source notes – is
given at the end of
the table indicating
the source from
where information
has been taken. It
includes the
information about
compiling agency,
publication, etc.

---THE TITLE---
---Prefatory Notes---
---Box Head---
---Row ---Column
Captions--- Captions---

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--- Stub ---The
Entries--- Body---

Parts of a Chart or Graph

A. Parts of a Line
Graph
1. Title
2. Label
3. Scale
4. Points
5. Line
B. Parts of a Pie
Chart
1. Title
2. Key
3. Circle
C. Parts of Bar
Graph
1. Title
2. Scale
3. Labels
1. Bar

Example:

F. Developing mastery Give the students enrichment Give the students Seat work and simple
(Leads to Formative activity. enrichment activity. data analysis
Assessment)
Ex. Joenila is the secretary to the
president and she receives a basic Ex. Request your teacher
monthly salary of P30,000. She is to provide you with the
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73
granted a transportation allowance scores on your latest
of P500 per month. Her deductions exam. Prepare a relative
are 3.63% for SSS, P250 for
frequency table. What
PhilHealth, P4,167 for Withholding
tax, and 2% for Pagibig. Present conclusion can you draw
Joenila’s salary graphically, after from the table?
computing for her gross earnings
and net pay for the month.

Step 1-3

Gross Earnings P30,000

(100%)
SSS P340
(3.63%)
PhilHealth P250
(.83%)
Pagibig P600
(2%)
Tax P4,167
(13.89%)
Net Earnings P24,643
(82.14%)

4. Plot using a Pie Chart.

Salary Particulars

SSS
Phlhlth
Pagibig
Tax

It’s often not what comes in that Success is not just good Students will be able to
G. Finding practical makes one rich, it’s by counting the luck: it is a combination determine and interpret
applications of cost of what comes out. Live within
of hard work, good credit graph presented in the
concepts and skills in your means.
standing, opportunity, television as a day to day
daily living
readiness and timing. data.

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By showing a graphical By showing a By finding out how data
H. Making representation of a person’s salary, presentation and analysis can be presented
one can readily estimate the net
generalizations and of business data. The differently, students will
earnings and the other share of
abstractions about the deduction in the graph. students will learn how to be aware on how to
lesson prepare graphs, charts, explain business data.
and tables.
Provide the students with a group Provide the students with Actual data Draw and label the
work and a short quiz. a group work and a short presentation. table/graph.
quiz.
Quiz:
Define the following
I. Evaluating learning
using your own words:
1. Table
2. Line graph
3. Bar graph
4. Pie Chart
J. Additional activities
for application or
remediation

V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help
VI. REFLECTION the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned
80% on the formative
assessment

B. No. of learners who require

additional activities for
remediation

C. Did the remedial lessons

work? No. of students who
caught up with the lesson

D. No. of learners who continue

to require remediation

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E. Which of my teaching
strategies work well? Why did
these work?

F. What difficulties did I

encounter which my principal or
supervisor help me solve?
G. What innovation or localized
materials did I use/discover
which I wish to share with other
teachers?

Session 1 Session 2 Session 3 Session 4

A. Content Standards The learners demonstrate an understanding of business data presentation using graphs, charts, and tables.

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The learners are able to:
1. Solve problems in real – life business situations.
B. Performance Standards 2. Present data in graphical form.
3. Analyze data in graphical form.
1. Identify the essential parts of 1. Analyze and interpret the data presented in 1. Describe the different kinds of Use software program to compute
a table [ABM_BM11PAD-llg-3] the table using measures of central graphs for data presentation and present graphical presentation of
2. Draw the table to present tendency and variability and tests of [ABM_BM11PAD-lli-6] business data.
the data [ABM_BM11PAD-llh4] significant differences [ABM_BM11PAD- 2. Describe the essential parts of a [ABM_BM11PAD-llj-11]
llh5] graph [ABM_BM11PAD-lli-7]
3. Give a set of business data;
C. Learning Competencies/
identify the graphs to be used
Objectives (Write the LC Code)
[ABM_BM11PAD-lli-8]
4. Draw the graph/table to present
the data [ABM_BM11PAD-lli-9]
5. Analyze the and interpret the data
presented in graph/table
[ABM_BM11PAD-lli-10]
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT Presentation and Analysis of Business Data
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as
III. LEARNING RESOURCES paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages

4. Additional Materials from

Learning Resource portal

B. Other Learning Resources

Session 1 Session 2 Session 3 Session 4

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A. Reviewing previous lesson or Recap of the lesson on comparing The teacher will resume the discussion on analysis The teacher will resume the lesson The teacher will resume the lesson on
presenting a new lesson the textual, tabular,and graphical data and interpretation of data on analysis and interpretation of data analysis and interpretation of data

The objective of the lesson is the Let the students: compute for mean, median, mode, Let the students: Let the students understand and
students should be able to: range, standard deviation, and variance of the data. [Link] the different kinds of apply software program to compute
a. identify the parts of the table and analyze and interpret a table using mean, graphs for data presentation and present graphical presentation of
b. draw the table and median, mode, range, standard deviation, and 2. Describe the essential parts business data Use MS Excel to
presentation of the table variance. of a graph create graphs of presentation
B. Establishing a purpose for
3. Give a set of business data;
the lesson
identify the graphs to be used
4. Draw the graph/table to
present the data
5. Analyze the and interpret the
data presented in graph/table
The teacher will present the lesson The teacher will present the lesson through present The teacher will present the lesson
through powerpoint presentation through powerpoint presentation through present through powerpoint
presentation
C. Presenting
examples/instances of the new
lesson

D. Discussing new concepts A. Title: The title provides a 1. Determine the mean, median, mode and Graphs
and practicing new skills #1 brief description of the range: 1. The following are the four
contents of the table. It
should be concise and include a. The "mean" is the "average" you're used basic graphs for discussion:
the key elements shown in to, where you add up all the numbers [Link] graph
the table, for example, and then divide by the number of [Link] graph
groups, classifications, numbers. c. Line graph
variables, etc. It should never
be more than two lines.
[Link] chart
b. The "median" is the "middle" value in the [Link] graphs consist of
Although, there are varying
styles for writing a title, most
list of numbers. To find the median, your patterned rectangles
titles should be underlined or numbers have to be listed in numerical
displayed along a baseline
italicized, and the first letter order from smallest to largest, so you
may have to rewrite your list before you called the x-, category or the
of each word should be
capitalized following the rules can find the median. horizontal axis. The height of
for any title, or the entire title the rectangle represents the
can be in caps. Periods are c. The "mode" is the value that occurs most amount of data. The left-to-
left out at the end of the title. right bias most people
often. If no number in the list is repeated,
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If the title is two lines long, then there is no mode for the list. possess, makes column
the lines can be either single- graphs more appropriate for
spaced or double-spaced
d. The "range" of a list a numbers is just time series data than bar
depending on the style you're
using. Sometimes referred to the difference between the largest and graphs.
as the table legend, a table's smallest values. [Link] graphs best show:
title should always go above • changes in data over time
the table. 2. Determine the variance and standard
B. Table number: Tables should
(short time series)
deviation: •comparisons of several
be numbered in the order that
they are referred to in your a. The variance of a data set is calculated by items (relationship between
report, as Table 1, Table 2, taking the mean value. two series)
and so on. The table number b. The standard deviation is calculated by [Link] the Following data set,
has a period at the end and a taking the square root of the variance.
space to separate it from the construct a column graph
title, which normally follows for:
the table number. A. Company A Sales, 2011 –
C. Headings & 2015
Subheadings: While data
form the body of a table,
B. Company B Sales vs net
headings and subheadings income, 2011 – 2015
allow you to establish an ac. Company A vs B vs C net
order to the data by income 2011 – 2013
identifying columns. They
[Link] graphs is basically a
should be written in the
singular form unless they Column graphs in which the
refer to groups, e.g., men, rectangles are arranged
women, etc., and the first horizontally. The length of
letter of the first word should each rectangle represents its
be capitalized. Headings
should be key words that best value.
describe the columns beneath [Link] graphs best show: • data
them. They should not be series with no natural order.
much longer than the longest A bar graph is without the
entry in their columns.
Example:
left-to-right bias of a column
graph since the presentation
 Column Headings: Each is vertical. Thus bar graphs
column has a heading in order are particularly appropriate
to identify what data are whenever time is not the
listed below in a vertical order of the data or when
arrangement. When the
column heading is above the the there is no natural order.
leftmost column, it is often If the data are a time series,
referred to as the "stubhead" a carefully chosen column
Division of Pampanga
79
graph is generally more
and the column is the "stub appropriate but bar graphs
column." This column usually can be used to vary a
lists the independent variable.
The data that follow the stub
presentation when many
column are known as the column graphs of time series
"stub." All other column are used.
headings are simply referred [Link] the earlier data set,
to as "column heads." Note
construct a line graph for:
that units should be specified
in column headings when [Link] C sales and net
applicable. income, 2011 – 2015
 Column Spanner: A [Link] B vs D vs E sales
heading that sits above two or 2011 – 2015
more columns to indicate a
certain classification or 6.A Pie chart is a circle with
grouping of the data in those radii connecting the center
columns. A column spanner to the edge. The area
may also specify units, when between two radii is called a
appropriate.
slice. Data values are
proportionate to the angle
D. Table Body: The actual data
in a table occupying the between the radii.
columns, for example, [Link] charts best show: • parts
percentages, frequencies, of a whole.
statistical test results, means, [Link] wary of too many slices
"N" (number of samples), etc.
E. Table Spanner: A table since they result in a
spanner is located in the body cluttered graph. Six slices are
of the table in order to divide as many as can be handled
the data in a table without on one pie.
changing the columns.
Spanners go the entire length
[Link] the earlier data set,
of the table and are often construct a pie chart for:
used to combine two tables [Link] of Company E
into one in order to avoid expenses, 2014
repetition. A table spanner
[Link] of Company A
may be written in the plural
form. total sales from 2011 – 2015
F. Dividers: Dividers are lines
that frame the top and bottom
of the table and, or mark the
different parts of a table. They
are often used for division or
emphasis within the body of a
Division of Pampanga
80
table.
G. Table Notes: You may use
table notes to explain
anything in your table that is
not self-explanatory. While
basic symbols and
abbreviations like SD for
standard deviation, N for
sample size, and % for
percentage, are commonly
used, you may have other
technical terms or other
issues that you wish to
explain. In these cases, you
would place an asterisk (*) for
the first note you need after
the specific data value. Then,
you would place the asterisk
below the table followed by
the note or explanation
required for that value. Other
data values requiring notation
would get two, three
asterisks, or a stacked cross
(‡) in that order. Notes
following these additional
items would follow the first
note using the same format.
Notes that apply to the table
in general should be listed
after the word "Note: " under
the table.

Division of Pampanga
81
E. Discussing new concepts In presentation, there will be (Note: The teacher will continue the discussion) 1. MS excel is an important
and practicing new skills #2 occasions when you have numerical tool from constructing data graphs for
information that you want to include in presentation. The key steps in
your work, for example figures and creating graphs in MS Excel are
other statistics from secondary selecting the data and creating a
sources (such as books, journal chart
articles or newspaper reports); the a. Selecting the data: First,
results of experiments; or data that select the cells you want shown in the
you have collected and analysed as chart. Click and drag the cursor from
part of a project or dissertation. Such the top left cell to the bottom right cell
information can be used to illustrate of the worksheet – including column
an argument or convey complex or and row heading when possible. Non
detailed information in a concise – contiguous row and columns of
manner. cells can be selected by pressing and
holding the Ctrl key while selecting a
There are three main methods of group of cells. A group of related data
presenting such information: points is called data series. Typically
data series will be represented by a
 it can be incorporated into different color and will be included in
the main body of text; the legend.
 it can be presented b. Creating a Chart: After
separately as a table; or selecting the cells, click the insert tab
 it can be used to construct a and click the chart type from the
graph or chart. Charts section of the ribbon. A chart
Determining which of these methods sub – type menu will appear on the
is the most appropriate depends upon worksheet.
the amount of data you are dealing 2. Example: creating a column
with and their complexity. The choice chart showing Company A sales from
about whether to use text, tables or 2011 – 2015
graphs requires careful consideration a. Plot all the data series
if you are to ensure that your reader b. Select all cells then click
or audience understands your insert tab.
argument and is not left struggling to c. Then click the column button
interpret data that are poorly and the first chart sub – type under
presented or in an inappropriate 2D Column
format. It is crucial to remember that A graph will appear on the worksheet.
when using a table or graph the
associated text should describe what
the data reveal about the topic; you
Division of Pampanga
82
should not need to describe the
information again in words.

F. Developing mastery (Leads The teacher will let the students Examples of mean, median, mode and range: Group the students into 5 and make
to Formative Assessment) answer through concept map the  Find the mean, median, mode, and an data analysis base on their age
parts of the table using range and make a graphical
range for the following list of values:
presentation

13, 18, 13, 14, 13, 16, 14, 21, 13

The mean is the usual average, so I'll add

and then divide:

(13 + 18 + 13 + 14 + 13 + 16 + 14 + 21 +
13) ÷ 9 = 15

Note that the mean, in this case, isn't a value

from the original list. This is a common result.
You should not assume that your mean will
be one of your original numbers.

The median is the middle value, so first I'll

have to rewrite the list in numerical order:

13, 13, 13, 13, 14, 14, 16, 18, 21

There are nine numbers in the list, so the

middle one will be the (9 + 1) ÷ 2 = 10 ÷ 2 =
5th number:

Division of Pampanga
83
13, 13, 13, 13, 14, 14, 16, 18, 21

So the median is 14.

The mode is the number that is repeated

more often than any other, so 13 is the mode.

The largest value in the list is 21, and the

smallest is 13, so the range is 21 – 13 = 8.

mean: 15
median: 14
mode: 13
range: 8

Note: The formula for the place to find the

median is "([the number of data points] + 1) ÷
2", but you don't have to use this formula.
You can just count in from both ends of the
list until you meet in the middle, if you prefer,
especially if your list is short. Either way will
work.

The teacher will group the students The students answer he practical problem on the The teacher will ask the students to
G. Finding practical applications into two to make a simple graph or lesson make a market data based on their
of concepts and skills in daily table using laptops/computers in the business plan
living computer room In worksheet on mean median and
mode the questions are based on

Division of Pampanga
84
finding the mean median and mode.

1. Find the mean of the following data.

(a) 9, 7, 11, 13, 2, 4, 5, 5

(b) 16, 18, 19, 21, 23, 23, 27, 29, 29,
35

(c) 2.2, 10.2, 14.7, 5.9, 4.9, 11.1, 10.5

(d) 11/4, 21/2, 51/2, 31/4, 21/2

2. Find the mean of first ten whole

numbers.

3. Find the mean of first 5 prime

numbers.

4. The mean of 8, 11, 6, 14, x and 13

is 66. Find the value of the observation
x.

5. The mean of 6, 8, x + 2, 10, 2x - 1,

and 2 is 9. Find the value of x and also
the value of the observation in the
data.

6. Find the mean of the following

distribution.

(a) The age of 20 boys in a locality is

given below.

Age in
12 10 15 14 8
Years
Number of
5 3 2 6 4
Boys

Division of Pampanga
85
(b) Marks obtained by 40 students in an
exam are given below.

Marks 25 30 15 20 24
Number of
8 12 10 6 4
Students

(c)

xi 1 2 3 4 5
fi 4 5 8 10 3

(d) The daily wages of 50 employees in

an organization are given below:

Daily wages 100 - 150 - 200 - 250 -

(in Php) 150 200 250 300
Number of
12 13 17 8
Workers

Find the mean daily wages.

7. Find the mode of the following data.

(a) 12, 8, 4, 8, 1, 8, 9, 11, 9, 10, 12, 8

(b) 15, 22, 17, 19, 22, 17, 29, 24, 17,
15

(d) 1, 7, 2, 4, 5, 9, 8, 3

8. The runs scored in a cricket match

by 11 players is as follows:

7, 16, 121, 51, 101, 81, 1, 16, 9, 11,

Division of Pampanga
86
16

Find the mean, mode, median of this

data.

9. The weights in kg of 10 students are

given below:

39, 43, 36, 38, 46, 51, 33, 44, 44, 43

Find the mode of this data. Is there

more than 1 mode? If yes, why?

10. The marks obtained by 40 students

out of 50 in a class are given below in
the table.

Marks 42 36 30 45 50

Number of
7 10 13 8 2
Students

Find the mode of the above data.

11. The number of notes of different

denominations are given below in the
table.

Denominations 10 20 5 50 100
Number of
40 30 10 25 20
Notes

Find the mode of the above data.

12. Find the median of the following

data.

Division of Pampanga
87
(a) 27, 39, 49, 20, 21, 28, 38

(b) 10, 19, 54, 80, 15, 16

(c) 47, 41, 52, 43, 56, 35, 49, 55, 42

(d) 12, 17, 3, 14, 5, 8, 7, 15

13. The following observations are

arranged in ascending order. The
median of the data is 25 find the value
of x.

17, x, 24, x + 7, 35, 36, 46

14. The mean of the following

distribution is 26. Find the value of p
and also the value of the observation.

xi 0 1 2 3 4 5
fi 3 3 p 7 p-1 4

Also, find the mode and the given data.

Answers for the worksheet on mean

median and mode are given below to
check the exact answers of the above
questions.

Answers:

1. (a) 7
(b) 24
(c) 8.5
(d) 3

2. 4.5
3. 5.6
Division of Pampanga
88
4. 344
5. 9, 11, 17
6. (a) 11.8
(b) 23.15
(c) 3.1
(d) Php196

7. (a) 8
(b) 17
(c) 3
(d) no mode

8. Mean = 39 1/11;
Mode = 16;
Median = 16

9. 43, 44
10. 30
11. 10
12. (a) 28
(b) 17.5
(c) 47
(d) 10
13. 18
14. 2, 1
The teacher will let the students draw The students gain understanding of
conclusions that presentation through the lesson, the students will make
H. Making generalizations and
graphs, tables or charts are needed their own business plan and will
abstractions about the lesson
in presentation of the data specifically interpret their own work with the
business data teacher as a panel committee
As the students learn business
I. Evaluating learning presentation and data analysis
will interpret their own business plan

J. Additional activities for

application or remediation

V. REMARKS
Division of Pampanga
89
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your instructional
VI. REFLECTION supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on the
formative assessment

B. No. of learners who require additional

activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson

D. No. of learners who continue to require

remediation

E. Which of my teaching strategies work

well? Why did these work?

F. What difficulties did I encounter which my

principal or supervisor help me solve?

G. What innovation or localized materials

did I use/discover which I wish to share with
other teachers?

Division of Pampanga
90

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