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GRADE LEVEL/STRAND
Detailed Teaching Syllabus
1st Semester , Course Code/Number Course Title: Units (Lecture) Units (Lab) Prerequisite
Academic Year:
2017-2018 MT111 Business Math 3 0 None
Institutional Outcome:
1. Develop professionally competent, technically skilled, globally competitive and morally upright graduates committed to professional and service excellence;
2. Hire and train highly qualified, skilled, motivated and globally competent faculty and personnel to advance the aims of the school.
3. Promote leadership capabilities, high sense of awareness of community needs, and meaningful engagement in public and civic affairs among alumni, faculty
and students;
4. Promote research among the faculty, staff and students;
5. Establish linkages with different sectors of society for the effective and efficient utilization of professional competencies and technical know-how of the students,
graduates and faculty.

PROGRAM OUTCOMES: (CMO # 30, s. 2013).

The BS in Tourism and Hospitality Management students are expected to equip graduates with the following:
1. An ability to perform all the required competencies, skills and qualities.
2. Resources: identifies goals-relevant activities, ranks them, allocate resources.
3. Interpersonal: work with others.
4. Information: acquires and evaluates information.
5. Systems: understands complex interrelationships.
6. Technology: works with a variety of technologies.

COURSE OUTCOME:
At the end of the semester the BS in Tourism and Hospitality Management students are expected to:
1. Solve business word problems involving whole numbers, integers, fractions and decimals.
2. Solve business word problems on percentages, ratio and proportion.
3. Solve business word problems on commercial discount, simple interest and simple discount.
4. Solve word problems on wages, commission and taxes.

GENERAL COURSE DESCRIPTION: This course will give the students adequate knowledge and understanding of the basic concepts necessary for the development of their
computational skills and mathematical know-how in solving business problems. Its starts with a general introduction on numerical system focusing on rounding off numbers and
on determining significant digits. It is followed by a deeper discussion on the fundamental operations with whole numbers, decimals and fractions. Sufficient examples and
exercises are provided for clarity of the topics. Topics like percentages, commercial discounts, simple interest and simple discounts are also given emphases with wide range of
applications. The latter part of the course deals with payroll procedures, wages, commission and taxes for the employees’ benefit.

COURSE CALENDAR
UNITS/TOPICS/SUBJECT MATTER No. of Hours Jun Week Jul Aug Week Sep Week Oct Week
Week
Lec. Lab Total 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4
NUMERICAL SYSTEM
1. Rounding Off Numbers
2. Significant Digits 6 6 X X

ARITHMETIC IN BUSINESS
1. Addition and Subtraction of Whole Numbers and Decimal
2. Multiplication and Division of Whole Numbers and Decimal 6 6 X X
3. Business Application/Solving Word Problems

FUNDAMENTAL OPERATIONS WITH FRACTIONS

1. Conversion of Fractions
2. Addition and Subtraction of Fractions 9 9 X X X
3. Multiplication and Division of Fractions
4. Complex Fractions
5. Solving Word Problems on Fractions

PERCENTAGE IN BUSINESS
1. Basic Concept
2. Conversion Techniques
3. Solving Word Problems Involving Percentages 9 9 X X X
4. Solving for the Rate
5. Solving for the Base
6. Solving Problems Involving Percentage Increase or Decrease
7. Ratio and Proportion

COMMERCIAL DISCOUNT
1. Trade Discount
2. Cash Discount
3. Pricing Goods
4. Solving Problems on Discounts 9 9 X X X

SIMPLE INTEREST AND SIMPLE DISCOUNT

1. Simple Interest
2. Exact and Ordinary Interest
3. Time Between Two Interests 9 9 X X X
4. Simple Discount
5. Solving Business Problems on Simple Interest and Simple
Discount
PAYROLL PROCEDURES, WAGES, COMMISSION AND
TAXES
1. Salary and Wages
2. Piece-Rate Compensation 6 6
3. Commissions X X
4. Allowances
5. Fringe Benefits
6. Payroll Deductions
7. Solving Word Problems on Wages, Commission and Taxes

Total 54 54

INTENDED LEARNING
Week/Inclusiv TOPICS OUTCOME (ILO) TEACHING-LEARNING ASSESSMENT TIME REFERENCES REMARKS
e Date (Knowledge, ACTIVITIES TASK FRAME /TEACHING
 Understanding, DEVICES
Proficiency)
NUMERICAL SYSTEM The students will be given set of Quiz 1 on
1. Rounding Off numbers to round off and Rounding Off
Numbers Apply the rules in rounding volunteers will be called to solve Numbers R1
Week 1&2 2. Significant Digits off numbers and on the board. Other students will R2
determining significant check if the solution is correct. Quiz 2 2 Weeks R3
digits. Determining
The same process will be done in Significant Digits
determining significant digits.
ARITHMETIC IN Quiz 3
BUSINESS Each student will get a partner. Addition and
1. Addition and Each of them will make at least Subtraction of
five item problem on addition and Whole Numbers
Subtraction of Whole
subtraction of whole number first, and Decimal
Week 3&4 Numbers and Decimal Solve business word then of decimal. They will ask
2. Multiplication and problems involving the four their partner to answer their Qui4
Division of Whole fundamental operations. problem alternately. Multiplication and 2 Weeks
Numbers and Decimal Division of
3. Business When finished with the first set, Whole Numbers
Application/Solving each student will look for another and Decimal R1
Word Problems partner. Each of them will make R2
at least five item problem on R3
multiplication and division of
whole number first, then of
decimal. They will ask their
partner to answer their problem
alternately.

The facilitator will then lead the

students on the correct process
and check if the students got it
right.
FUNDAMENTAL Simplify fractions to lowest The facilitator will call volunteers Quiz 5
OPERATIONS WITH term. to use concrete materials and Conversion of
FRACTIONS drawings to demonstrate the Fractions from
 1. Conversion of Perform operations on concept of fractions, equivalent Fraction to
Fractions fractions. fractions and mixed numbers. Decimal and
2. Addition and Decimal to
Week 5, 6 & Subtraction of Fractions Solve business word The facilitator will ask the Fraction
7 3. Multiplication and problems involving students to use concrete materials,
Division of Fractions fractions. drawing and symbols to Quiz 6
4. Complex Fractions demonstrate the process of Addition and R1
5. Solving Word addition, subtraction, Subtraction of 3 Weeks R2
Problems on Fractions multiplication and division of Fractions R3
fractions.
Quiz 7
Pose and solve problems related Multiplication and
to everyday situations. Division of
Fractions

Quiz 8
Complex
Fractions

PERCENTAGE IN Convert fraction to percent The facilitator will ask the Quiz 9
BUSINESS and vice versa, percent to students to use concrete materials, Conversion of
1. Basic Concept decimal and vice versa and drawing and symbols to Fraction to
Week 8, 9 & 2. Conversion fraction to decimal and vice demonstrate the relationship Percent and
10 Techniques versa. between decimals and fractions Percent to 3 Weeks R1
3. Solving Word . and the process of addition, Fraction R2
Problems Involving Solve business word subtraction, multiplication and R3
Percentages problems involving division of decimals to solve Quiz 10
4. Solving for the Rate percentages, rate and base. problems. Conversion of
5. Solving for the Base Fraction to
6. Solving Problems Solve business word Use number lines to compare and Decimal and
Involving Percentage problem involving ratio and order decimals. Decimal to
Increase or Decrease proportion. Fraction
7. Ratio and Proportion Pose and solve problems related
to everyday situations. Quiz 11
Conversion of
Decimal to
 Percent and
Percent to
Decimal

Quiz 12
Ratio and
Proportion

COMMERCIAL Identify basic concepts on

DISCOUNT commercial discount. Pose and solve problems
1. Trade Discount involving trade discount and cash Quiz 13
Week 11, 12 Solve business word discount. R1
2. Cash Discount Trade Discount
& 13 problems involving 3 Weeks R2
3. Pricing Goods and Cash Discount
commercial discount. Partners work together in R3
4. Solving Problems on comparing the prices of prime
Discounts Compute marked up commodities in at least five
variables. grocery stores.

SIMPLE INTEREST
AND SIMPLE
DISCOUNT Illustrate through examples Students will be asked to cite Quiz 14
Week 14, 15 simple interest, exact and examples of the common
1. Simple Interest Simple Interest,
& 16 ordinary interest and simple practices of the banks, pawn 3 Weeks R1
2. Exact and Ordinary Exact and
discount. shop, lending establishments R2
Interest Ordinary Interest
regarding interest and discount R3
and Simple
3. Time Between Two rates.
Discount.
Interests Solve business word
4. Simple Discount problems on simple interest
5. Solving Business and simple discount.
Problems on Simple
Interest and Simple
Discount

PAYROLL Identify basic concepts like The class will be divided into five
PROCEDURES, wages and salary, groups. Each group will be asked
WAGES, commission, allowance, to cite a situation on how a
 COMMISSION AND fringe benefits and taxes. company pays his employees,
Week TAXES including the benefits they Quiz 15 R1
17&18 1. Salary and Wages Analyze the labor code on receive. They will also analyze if Salary and Wages 2 Weeks R2
2. Piece-Rate salary and fringe benefits. the practice of the company is in R3
Compensation accordance with the labor code.
3. Commissions Analyze and solve word
4. Allowances problems on salary and
5. Fringe Benefits wages, commission and
taxes.

COURSE REFERENCES:

R1 Ibanez, Edwin D. 2012. Business Mathematics.

Malabon City: JIMCZYVILLE Publications.

R2 Mercado-del Rosario, Asuncion C. 2010. Business Mathematics.

Manila: Del Ros Publishing House.

R3 Mejia, Leila DP. 2010.Business Mathematics.

Mandaluyong City: Books Atbp. PublishingCorp.
COURSE REQUIREMENTS: BASES OF GRADING:
A- Class Participation A- Class Participation 50%
 Attendance  Attendance-10%
 Exercises/Quizzes  Exercise/Quizzes-20%
 Oral recitation  Oral recitation/Assignment-20%
 Assignment B- Major Exam 50%
B- Major Exams  Preliminary Examination
 Preliminary Examination  Midterm Examination
 Midterm Examination  Semi-Final Examination
 Semi-Final Examination  Final Examination
 Final Examination C- Total 100%

PREPARED BY: REVIEWED BY: NOTED BY: APPROVED BY:

JOSEFINA J. DOMINADO, LPT, Ed. D.

Signature Over Printed Name of Faculty