Daily Lesson Log Business Math

GRADE 11 School BAYAMBANG NATIONAL HIGH SCHOOL Grade Level
DAILY LESSON LOG Teacher SHARON FARRALES-SANCHEZ Learning Area

Teaching Dates and TimWeek 4 July 25-29, 2016 Quarter
SESSION 1 SESSION 2 SESSION 3
I. OBJECTIVES
A. Content Standard
B. Performance Standard
C. Learning
Competencies /Objectives
II. CONTENT
III. LEARNING RESOURCES
A. REFERENCES
1. Teacher's Guide pages
2. Learner's Materials pages
3. Textbooks pages
4. Additional Materials
from Learning Resource
(LR) portal
B. Other Learning Resources www.quipper.com
IV. PROCEDURES
A. Reviewing previous
lesson or presenting the
new lesson
B. Establishing a purpose
for the lesson
C. Presenting examples/
instances of the new lesson
D. Discussing new concepts

and practicing new skills #1
E. Discussing new concepts

F. Developing mastery
(Leads to Formative Assessment 3)

G. Finding practical
application of concepts and
skills in daily living
H. Making generalizations
and abstractions about the
lesson
I. Evaluating learning
J. Additional activities for
application or remediation
V. REMARKS
VI. REFLECTION
A. No. of learners who

earned 80% on the
formative assessment
B. No. of learners 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?

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?
Prepared By: Checked By:
SHARON FARRALES-SANCHEZ MR. CRISANTO ONG

Subject Teacher SSHT VI, Mathematics
11
Business Mathematics
1st
SESSION 4
11
1st
SESSION 4
11
1st
SESSION 4
11
1st
SESSION 4
11
1st
SESSION 4
Teaching Dates and Time Week 1 July 4-8, 2016 Quarter

I. OBJECTIVES
To be able to perform fundamental operations on fractions and decimals
A. Content Standard The learners demonstrate an understanding of fractions.
B. Performance Standard The learners are able to perform the operations on fractions: addition, subtraction, multiplication and division.
C. Learning Competencies /Objectives Perform fundamental operations on fractions and decimals ABM_BM11FO-Ia-1
II. CONTENT Fundamental Operations on Fractions Decimals and Percentage
A. REFERENCES
1. Teacher's Guide pages pp. 1-3 pp.4-10 pp.12-14
2. Learner's Materials pages
3. Textbooks pages
1. C.P. McKeague, Prealgebra McKeague, Charles P., Prealgebra, WadsworthPublishing Company, Belmont California,2nd ed. (1992)
4. Additional Materials from Learning
Resource (LR) portal
B. Other Learning Resources http://stufiles.sanjac.edu/THEA/THEA Math Review/Mathematics Fundamentals.html

IV. PROCEDURES
Page 11 of 99

Review of the basic concepts on fractions
that has been discussed yesterday and
recall the definitions of prime numbers,
Ask students how fractions were composite numbers, relativley prime
introduced and defined in their previous numbers,greates Common Factor, Least
grade levels. Call some students to the Common Denominator
board to give examples of fractions and
draw corresponding visual representations.
A. Reviewing previous lesson or Then discuss the objectives of Introduce the solution on
presenting the new lesson reintroducing fractions which include Addition/Subtraction of fractions
reinforcement of concepts, sharpening
their skills, and enrichment on the topics
through applications on business and other
relevant fields.
Make the students realize the importance Make the students realize the importance
of fractions through practical examples. of identifying prime, composite and
relatively prime numbers,LCD and GFC in
B. Establishing a purpose for the lesson solving problems involving fractions. Emphasize the importance of addition and
subtraction of fraction problem that may
encounter in business operations
Start by asking the students to cite

circumstances, based from their own
C. Presenting examples/ instances of the experiences, wherein fractions were used. Cite a fraction problem that they may
The teacher may add more examples,
new lesson encounter in business scenario
preferably those applications in everyday State the formal definition of a fraction as a
life and those relevant to certain jobs or ratio of integers;(a) Give specific fractions
professions. with corresponding visual representations
showing proper fraction as a portion of a
whole
Review the definition of fractions and its Emphasize fraction as a single number by
D. Discussing new concepts and Discuss the solution on Adding and
kinds such as proper, improper, mixed, positioning several examples of fractions
practicing new skills #1 (proper/, improper fractions, mixed Subtracting problems involving fractions
similar and dissimilar fractions
numbers on the real line.
E. Discussing new concepts and Discuss simplification of fractions or

practicing new skills #2 reducing a fraction to its lowest term
Page 12 of 99
Write a fraction on the board Ask the students to formulate a fraction problem
and ask the students what kind it Write an example of fraction on the board that they may encounter as they put up their
and ask the students to simplify it business and allow other learners to solve, then
is the facilitated learnings tooks place
F. Developing mastery (Leads to
Formative Assessment 3)
Ask the students to give a specific example Ask the students to give a specific example
G. Finding practical application of of daily activities where fractions are of daily activities where fractions are
concepts and skills in daily living applied applied
Re-discuss the solution in adding and

H. Making generalizations and Re-discuss the definition of Fractions and Re emphasize and re-discuss simplification subtracting problems involving fraction
abstractions about the lesson its kinds of fractions thru finding LCD and GCF
Ask the students to define fraction, Give more examples of fraction on the
enumerate its kinds and give example of board and ask the students to explain the quiz bee in adding and subtracting fraction
I. Evaluating learning each thru recitation. procedure on simplification
J. Additional activities for application or Ask the students to solve the sample
remediation fraction on the board for simplification
taken 5 minutes of today's time for tutorial taken 5 minutes of today's time for tutorial
V. REMARKS of slow learners of slow learners
VI. REFLECTION
A. No. of learners who earned 80% on 135 out of 150 students earned 80% on 135 out of 150 students earned 80% on 135 out of 150 students earned 80% on
the formative assessment formative assessment formative assessment formative assessment
B. No. of learners require additional 15 learners need activities for remediation 15 learners need activities for remediation 15 learners need activities for remediation
activities for remediation
C. Did the remedial lessons work? No. of yes, 10 learners have caught up after the yes, 10 learners have caught up after the yes, 10 learners have caught up after the
learners who have caught up with the remedial remedial remedial
lesson
D. No. of learners who continue to
require remediation 5 learners are required for remediation 5 learners are required for remediation 5 learners are required for remediation
E. Which of my teaching strategies assigning bright students to tutor slow assigning bright students to tutor slow assigning bright students to tutor slow
worked well? Why did these work? learners works. learners works. learners works.
F. What difficulties did I encounter which dealing with absenteeism of slow learners dealing with absenteeism of slow learners dealing with absenteeism of slow learners
my principal or supervisor can help me which affects the time for their remedial which affects the time for their remedial which affects the time for their remedial
solve?
Page 13 of 99

G. What innovation or localized materials assigning bright students to tutor slow assigning bright students to tutor slow assigning bright students to tutor slow
did I use/discover which I wish to share learners works. learners works. learners works.
with other teachers?

Master Teacher I-ABM SSHT VI, Mathematics
Page 14 of 99
11
1st
SESSION 4
ctions and decimals

f fractions.
ubtraction, multiplication and division.
als ABM_BM11FO-Ia-1
nd Percentage
pp.16-19
mpany, Belmont California,2nd ed. (1992)
Page 15 of 99
11
1st
SESSION 4
Review the solution for adding and

subtracting fractions then Introduce the
solution for Multiplication / Division of
Fractions
Emphasize the importance of multiplication

and division of fraction problem that may
encounter in business operations
Cite a fraction problem that they may

encounter in business scenario
Discuss the solution on multiplying and

dividing problems involving fractions
Page 16 of 99
11
1st
SESSION 4
Ask the students to formulate a fraction problem

that they may encounter as they put up their
business and allow other learners to solve, then
the facilitated learnings tooks place
Re-discuss the solution in multiplying and

dividing problems involving fraction
ask the students to solve problems on the

board involving fractions
short quiz on
addition/subtraction/multiplication/divisio
n of fractions
taken 10 minutes of today's time for
tutorial of slow learners
110 out of 150 sutudents earned 80% on

summative assessment
40 learners need activities for remediation
yes, 25 learners have caught up after the

remedial
15 learners are required for remediation

assigning bright students to tutor slow
learners works.
dealing with absenteeism of slow learners

which affects the time for their remedial
Page 17 of 99
11
1st
SESSION 4
learners works.
Page 18 of 99
Teaching Dates and Time Week 2 July 11-15 Quarter

I. OBJECTIVES
To be able to perform fundamental operations on fractions and decimals
A. Content Standard The learners demonstrate an understanding of the relationship among fractions, decimals, and percent.
B. Performance Standard The learners are able to perform the operations on fractions: addition, subtraction, multiplication and division.
Express fractions to
Perform fundamental operations on decimals and percent forms Illustrate how decimals and fractions can be written in terms of percent.
C. Learning Competencies /Objectives and vice versa.
fractions and decimals ABM_BM11FO-Ia-1 ABM_BM11FO-Ib-3
ABM_BM11FO-Ia-2
II. CONTENT Relating Fractions, Decimals, and Percent
A. REFERENCES
2. Learner's Materials pages pp.21-22 pp.23-25 pp.26-27
3. Textbooks pages
1. C.P. McKeague, Prealgebra McKeague, Charles P., Prealgebra, WadsworthPublishing Company, Belmont California,2nd ed. (1992)
Page 19 of 99

IV. PROCEDURES
A. Reviewing previous lesson or Relate decimals to previous Introduce the conversion of decimal to Introduce the conversion of fraction to
presenting the new lesson lesson on fractions. fractions and vice versa percentage
Cite practical examples where decimals are make the students realize the importance Mention some business operations which
B. Establishing a purpose for the lesson used. Mention some advantages of using of convertion of fraction to decimal and involve conversion fo fraction to
decimals over fractions. vice versa in relation to business percentage
With the participation of students,

cite a practical example of business related
C. Presenting examples/ instances of the enumerate several practical instances where show an instance where conversion of
decimals are used. Examples: - money scenarios/problems where conversion of
new lesson fractions to decimals is needed
matters (payslips, bank accounts, bills, fraction to percentage is involved
receipts, financial reports,receipts, etc.)
Page 20 of 99
D. Discussing new concepts and Discuss the convertion of decimal to discuss the concept of fraction to
Discuss Concept of Decimal
practicing new skills #1 fractions and vice versa percentage
Discuss order of decimals;rounding decimals Show instances wherein it is easier to

E. Discussing new concepts and and fundamental operations of decimals deal with decimals than fractions
practicing new skills #2
ask the students to round off decimals on the Ask the students to convert fractions to Ask the students to convert fraction to
board decimals on the board percentage on the board
ask the students of daily activites where cite more practical example of business
ask the students of daily activites where they
G. Finding practical application of they needed to apply their knowledge in related scenarios/problems where
needed to applythe knowledge of decimal
concepts and skills in daily living converting fractions to decimals and vice conversion of fraction to percentage is
fundamental operations versa involved
re discuss concept of decimals, orderings Re-discuss the ways of expressing fractions re discuss the concepts in conversion of
rounding off and fundamental operations of
H. Making generalizations and to decimals and vice versa fraction into percentage
decimals
abstractions about the lesson
ask the students to solve for problems
involving formulate more problems on fraction to formulate more problems on fraction to
addition/subtraction/multiplication/division of decimal convertion and ask the atudents to percentage conversion and ask the
solve thru quiz bee type. students to solve thru quiz bee type.
I. Evaluating learning decimals
J. Additional activities for application or ask the students to discuss/explain their ask the students to discuss/explain their
remediation answers to the board answers to the board
taken 10 minutes of today's time for tutorial of taken 10 minutes of today's time for taken 10 minutes of today's time for
V. REMARKS slow learners tutorial of slow learners tutorial of slow learners
VI. REFLECTION
Page 21 of 99

lesson
solve?

Page 22 of 99
11
1st
SESSION 4
ions and decimals
g fractions, decimals, and percent.

btraction, multiplication and division.
how decimals and fractions can be written in terms of percent.

ABM_BM11FO-Ib-3
ent
pp.28-29
mpany, Belmont California,2nd ed. (1992)
Page 23 of 99
11
1st
SESSION 4
atics Fundamentals.html
From conversion of fraction to decimal

and vice versa, introduce the concept of
conversion of decimal to percent
Mention some business operations which

involve conversion fo decimal to percentage
cite a practical example of business related

scenarios/problems where conversion of
decimal to percentage is involved
Page 24 of 99
11
1st
SESSION 4
discuss the concept of decimal to

percentage
Ask the students to convert decimals to

percentage on the board
cite more practical example of business

related scenarios/problems where
conversion of decimal to percentage is
involved
re discuss the concepts in conversion of

decimal into percentage
formulate more problems on decimal to

percentage conversion and ask the students
to solve thru quiz bee type.
ask the students to discuss/explain their

answers to the board
120 out of 150 students earned 80% on

Page 25 of 99
11
1st
SESSION 4

remedial

learners works.


learners works.
Page 26 of 99

The learner is able to:1. formulate and solve problems involving ratios;
I. OBJECTIVES To be able solve problems involving fractions, decimals, and percent related business 2. use the concept of proportions in making life decisions.
The learner demonstrates an understanding of the key concepts of ratios.

The learners demonstrate an understanding of the relationship among fractions,
A. Content Standard decimals, and percent.
The learner is able to:1. formulate and solve problems involving ratios;
The learners are able solve problems involving fractions, decimals, and percent related 2. use the concept of proportions in making life decisions.
business
Give real- life situations to illustrate Solve problems involving fractions, Compare and differentiate ratio and rate
C. Learning Competencies /Objectives fracxtions, decimals, and percentage decimals and percent ABM_11FO_Id-5 ABM_BM11RP-Ie-1
ABM_BM11FO-Ic-4
II. CONTENT Relating Fractions, Decimals, and Percent Ratio and Proportions
Page 27 of 99

A. REFERENCES
2. Learner's Materials pages pp.30-31 pp.32-34 pp.35-36
3. Textbooks pages
McKeague, Charles P., Prealgebra, WadsworthPublishing Company, Belmont California,2nd ed. (1992)

IV. PROCEDURES
Review the students on conversion of

Ask the students to review the fractions to decimals and percentage to
previous lesson involving Review the students of their learning on
A. Reviewing previous lesson or decimals then use the samples in
conversion of fraction to ratio and rate during their Junior High
presenting the new lesson introducing new topics which is:
decimal, percentage to decimal addition/subtraction/multiplication/divi School
and vice versa sion decimals and percentage
Emphasize the area of business where Emphasize the area of business where Emphasize the area of business where key
B. Establishing a purpose for the lesson identification of the higher value in terms of identification of the higher value in terms concepts of ratio and rates are needed
fraction and decimal is useful. of fraction and decimal is useful.
Page 28 of 99
C. Presenting examples/ instances of the Use the percentage discounts they usually Use proportions in processing foods as an Use the ratio / rates of stock shares in a
new lesson see at the malls during 'sale session' and example in solving decimals and certain corporation
discuss which has better offers. percentages
D. Discussing new concepts and Discuss the fundamental operations in

Discuss the ordering of decimals Discuss the key concepts of ratio and rates
practicing new skills #1 decimals
E. Discussing new concepts and discuss the ordering of fractions

practicing new skills #2
Ask the students to solve problems on the

write percentages and decimals on the board board involving Ask the students to differentiate ratio and
and ask the students to arrange it addition/subtraction/multiplication and rate
division
ask the students to cite example of

ask the students the measurements of measurements of processed foods/snacks ask the students of sample business
G. Finding practical application of seasonings used for cooking and let them they usually cook and let them use scenario where they can apply ratio and
concepts and skills in daily living identify which seasoning has the greatest and funadamental operations of decimals and proportions
lowest amount percentage in cooking those
re-discuss the ordering of decimals and re-discuss the fundamental operations on re-discuss the comparison and difference
H. Making generalizations and fractions deceimals and percentage of ratio and rate
abstractions about the lesson
Page 29 of 99

assignment:addition/subtraction/multiplica ask the students to solve the problems on
short quiz tion/division of sample problems involving the board involving ratios and rates
decimals and percentage and
J. Additional activities for application or

remediation
V. REMARKS taken 10 minutes of today's time for tutorial of taken 10 minutes of today's time for taken 10 minutes of today's time for
slow learners tutorial of slow learners tutorial of slow learners
VI. REFLECTION
lesson
solve?
Page 30 of 99

Page 31 of 99
11
1st
SESSION 4
er is able to:1. formulate and solve problems involving ratios;
use the concept of proportions in making life decisions.
r demonstrates an understanding of the key concepts of ratios.
er is able to:1. formulate and solve problems involving ratios;

use the concept of proportions in making life decisions.
Write proprotions illustrating real-life

situations ABM_BM11RP-Ie-2
Ratio and Proportions
Page 32 of 99
11
1st
SESSION 4
pp.37-38
elmont California,2nd ed. (1992)
atics Fundamentals.html
Review the students of the topics tackled

proportions by showing their answers on
their assignment then relate those in real-
life scenarions
Emphasize that ratios and proportions are

being used in daily activities such as in
cooking and buying goods
Page 33 of 99
11
1st
SESSION 4
Use ratios and proportions when cooking

and buying foods
Illjustrate real-life situations involving ratios

and proportions
Define proportions
Let the students identify the proportion of

ingeredients of foods, and let them discuss
the ratio of goods that are commonly
bought
ask students for exact quantities of

ingredients for cooking for proportions and
ask them to enumerate usual goods that
are being bought for ratios.
give a recap of ratios and proportions

illustrating thru real-life situations
Page 34 of 99
11
1st
SESSION 4
assign the students to give proportions of
nutritional content of a certain product to
be presented next meeting

80 out of 150 students earned 80% on


remedial

learners works.


learners works.
Page 35 of 99

I. OBJECTIVES
The learner demonstrates an understanding of the key concepts of ratios and The learners demonstrate an understanding of key concepts in
proportions. buying and selling
A. Content Standard
The learners are able to analyze and solve problems on
The learner is able to:1. formulate and solve problems involving ratios; important factors in managing a business: 1. Buying products
2. use the concept of proportions in making life decisions.
2. Selling products
Identify the different

Solve problems involving direct, inverse
C. Learning kinds of proportion and Differentiate mark-on, mark-down and mark-up ABM_BM11BS-
and partitive proportion ABM_BM11RP-
Competencies /Objectives give example of each Ig-1
If-4
ABM_BM11RP-Ie-3
II. CONTENT Ratio and Proportions Buying and Selling
A. REFERENCES
2. Learner's Materials pagepp.35-36 pp.37-38 pp.39-42
Page 36 of 99

3. Textbooks pages
4. Additional Materials McKeague, Charles P., Prealgebra, WadsworthPublishing Company, Belmont California,2nd ed. (1992) Pre-Algebra (Prentice Hall Mathematics); New Mathematics Counts
from Learning Resource (Marshall Cavendish Education); internet access; EMAT (Essential Mathematics for University-bound Students) published by the Loyola Student Center
(LR) portal
IV. PROCEDURES
Ask the students to

Ask the students the kinds of
A. Reviewing previous discuss their assignment Ask students to identify some
proportions as discussed last meeting
lesson or presenting the regarding proportions big and small businesses they
then introduce problems involving
new lesson then introduce kinds of are familiar with in their area.
kinds of proportions
proportions
Explain that proportions Elicit the students' idea on the purpose

B. Establishing a purpose Elicit the students' idea on the purpose of analyzing problems
are used in various types of solving problems involving
for the lesson involving buying and selleng
of production proprotions
Page 37 of 99
Explain that the

proportions can be
C. Presenting examples/ related in computing No. of hours rate x no. of hours work Use selling of banana que as an
instances of the new lesson wag of employee. Ex. will be given as example example for the lesson
Number of hours work x
rate
Discuss the solution in solving

D. Discussing new concepts Discuss differnet kinds of Define mark-on, mark up and
problems involving direct, indirect and
and practicing new skills #1 proportion mark down
partitive proportion

Page 38 of 99

ask the students to enumerate kinds of
ask the students to re- Ask the students to define
proportions and ask one by one to
echo different kinds of mark-on, mark-up and mark
F. Developing mastery solve sample problems involving
proportions down
(Leads to Formative Assessment 3) proportions
Ask the students who are engaged in small businesses ask them
G. Finding practical to apply the concepts of buying and selling
H. Making generalizations re- discuss solutions to problems re-discuss/re-define mark-on

and abstractions about the re-discuss different kinds involving different kinds of proportion mark-up and mark down
lesson of proportion
assignment: identify the costs
rectitation short quiz that are usually incurred in
I. Evaluating learning selling banana que
V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
Page 39 of 99

lesson
continue to require
remediation
Why did these work?
encounter which my
help me solve?

Page 40 of 99
11
1st
SESSION 4
s demonstrate an understanding of key concepts in

buying and selling
rners are able to analyze and solve problems on
factors in managing a business: 1. Buying products
2. Selling products
ate mark-on, mark-down and mark-up ABM_BM11BS-

Ig-1
Buying and Selling
pp.43-45
Page 41 of 99
11
1st
SESSION 4
Pre-Algebra (Prentice Hall Mathematics); New Mathematics Counts

y-bound Students) published by the Loyola Student Center
Ask thje students to bring out

their assignments listing the
costs in cooking/selling banana
que
udents' idea on the purpose of analyzing problems

involving buying and selleng
Page 42 of 99
11
1st
SESSION 4
Use the costing of

cooking/selling banana que
Discuss the definition of costs;

cost price, selling cost;
operating cost price and profit
Page 43 of 99
11
1st
SESSION 4
Ask the students to recite the
definition of costs,cost price,
operating price, selling price
and profit
ents who are engaged in small businesses ask them
o apply the concepts of buying and selling
re-discuss the definition of

costs, operating costs, selling
costs, selling price and profit
recitation
Page 44 of 99
11
1st
SESSION 4
Page 45 of 99
Teaching Dates and TimWeek 5 August 1-5, 2016 Quarter

I. OBJECTIVES
The learners demonstrate an understanding of key concepts in buying and selling

A. Content Standard
The learners are able to analyze and solve problems on important factors in managing a business: 1. Buying products
2. Selling products
C. Learning
Illustrate how mark-on, mark-down and mark-up are obtained ABM_BM11BS-Ih-2
Competencies /Objectives
II. CONTENT Buying and Selling
A. REFERENCES
3. Textbooks pages

4. Additional Materials McKeague, Charles P., Prealgebra, WadsworthPublishing Company, Belmont California,2nd ed. (1992) Pre-Algebra (Prentice Hall Mathematics); New Mathematics Counts
from Learning Resource (Marshall Cavendish Education); internet access; EMAT (Essential Mathematics for University-bound Students) published by the Loyola Student Center
(LR) portal
IV. PROCEDURES
Relate costs that has

A. Reviewing previous Relate costs that has been discussed Relate costs that has been
been discussed last
lesson or presenting the last meeting to new topic which is discussed last meeting to new
meeting to new topic
new lesson mark up topic which is mark down
which is mark on
Let the students realize

Let the students realize the
the importance of Let the students realize the importance
B. Establishing a purpose importance of definition and
definition and formula of of definition and formula of mark up to
for the lesson formula of mark down to be
mark on to be used in be used in future discussions
used in future discussions
future discussions
Identify the costs

incurred in cooking
Identify the costs incurred in
selling banana que and Identify the costs incurred in cooking
cooking selling banana que and
C. Presenting examples/ ask them of the selling selling banana que and ask them of
ask them of the selling price
instances of the new lesson price then connect the the selling price then connect the topic
then connect the topic to mark
topic to mark on and to mark up
down
show the formula in
solving mark on
Define mark on and

D. Discussing new concepts Define mark on and discuss the Define mark on and discuss the
discuss the formula in
and practicing new skills #1 formula in finding mark up formula in finding mark down
finding mark on

ask the students to
ask the students to define mark on and ask the students to define mark
define mark on and solve
solve sample problem involving mark on and solve sample problem
F. Developing mastery sample problem
up involving mark down
(Leads to Formative Assessment 3) involving mark on

G. Finding practical
use concept of mark on use concept of mark down
application of concepts and use concept of mark up selling activity
selling activity selling activity
H. Making generalizations re discuss the definition
re discuss the definition of mark up re discuss the definition of
and abstractions about the of mark on and its
and its formula mark down and its formula
lesson formula
recitation recitation recitation

V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
lesson
continue to require
remediation

Why did these work?
encounter which my
help me solve?

11
1st
SESSION 4
ncepts in buying and selling
rs in managing a business: 1. Buying products
tained ABM_BM11BS-Ih-2
pp.54-56
11
1st
SESSION 4
Pre-Algebra (Prentice Hall Mathematics); New Mathematics Counts
y-bound Students) published by the Loyola Student Center
Review the formulas for mark

on, mark-up and mark- down
Apply the above

formula/concepts thru practical
applications
11
1st
SESSION 4
Present practical problems

involving mark on, mark up and
mark down
Practical applications where

mark on, mark up and mark
down are used
quiz on problems involving

practical applications
11
1st
SESSION 4
use concept of mark on, mark
up mark down selling activity
re discuss the definition and

formulas of mark on, mark up
and mark down
quiz on problems involving
practical applications of mark
on, mark up and mark down
11
1st
SESSION 4

I. OBJECTIVES
A. Content Standard The learners demonstrate an understanding of key concepts in buying and selling
The learners are able to analyze and solve problems on important factors in managing a business: 1. Buying products
2. Selling products
Differentiate mark-up
C. Learning 1. Describe how gross margins are Illustrate how to compute single trades discounts and discount
from margins.
Competencies /Objectives used in sales. ABM_BM11BS-Ih-4 series ABM_BM11BS_Ih-5
ABM_BM11BS-Ih-3

A. REFERENCES
3. Textbooks pages
from Learning Resource 1. Sterling, Mary Jane. Business Math for Dummies. (2008) Indianapolis, Indiana: Wiley Publishing Inc.
(LR) portal
Page 56 of 99

http://www.pearsoncanada.ca/media/highered-showcase/multi-product-showcase/showcase-websites-4q-2012/hummelbrunner_ch06.pdf
(September 25, 2015)
http://www.accountingcoach.com/blog/gross-margin-markup
B. Other Learning Resources
IV. PROCEDURES
Review the concept of Review the definition and formula of Present single trade discounts
mark-up then finding gross margins then explain its and discount series by
lesson or presenting the
differentiate it to gross significance in decision making introducing their respective
new lesson
margin involving pricing of goods definition
Explain to students that Relate gross margins in business Let the students relate the
B. Establishing a purpose the concept is needed for scenario and emphasize its concept of single trade
for the lesson decision making in signifacance in decision making discounts and discount series
business scenarios regarding pricing on their future business
Page 57 of 99
Show a sample of Present a practical problem

C. Presenting examples/ practical problem Present a practical problem involving where concept of single trade
instances of the new lesson involving gross margin gross margin discounts and discount series is
and mark up used
Define and show the

D. Discussing new concepts formula of gross margin Solve and analyze the problem and use Define single trade discounts
and practicing new skills #1 and differentiate it with it in decision making in pricing and discount series
mark up

Page 58 of 99

Ask the students to
answer sample practical Ask the students to solve and analyze Ask the students to re discuss
samples on the board practical problem and use it in decision the definition of single trade
F. Developing mastery involving gross margins making in pricing discounts and discount series
(Leads to Formative Assessment 3) and mark up
Formulate a practical Formulate a practical problem Ask the students to state
G. Finding practical problem involving gross involving gross margin and make it as scenarios or instances where
application of concepts and margin and mark up basis in decision making in pricing single trade discounts and
discount series is involve
re discuss and show the
re-discuss/emphasize the importance Re discuss the definition of
H. Making generalizations formula of gross margins
of gross margin ion decision making single trade discounts and
and abstractions about the and differentiate it with involving pricing discount series
lesson mark up
I. Evaluating learning recitation recitation Recitation
V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
lesson
Page 59 of 99

continue to require
remediation
Why did these work?
encounter which my
help me solve?

Page 60 of 99
11
1st
SESSION 4
ncepts in buying and selling
rs in managing a business: 1. Buying products
ow to compute single trades discounts and discount

series ABM_BM11BS_Ih-5
pp.64-66
Indianapolis, Indiana: Wiley Publishing Inc.
Page 61 of 99
11
1st
SESSION 4
showcase-websites-4q-2012/hummelbrunner_ch06.pdf
-margin-markup
Review the students of the

definition of single trade
discounts and discount series
then discuss their respective
formula/computation
Let the students relate the

concept/computation of single
trade discounts and discount
series on their future business
Page 62 of 99
11
1st
SESSION 4
Present a practical problem

involving computations of
sinlge trade discounts and
discount series
Discuss the formula in

computing single trade
Page 63 of 99
11
1st
SESSION 4
Let the students solve practical

problems involving single trade
Ask the students to state

scenarios or instances where
single trade discounts and
discount series is involve
Re discuss the formula in

computing single trade
short quiz
Page 64 of 99
11
1st
SESSION 4
Page 65 of 99

I. OBJECTIVES
A. Content Standard The learners are able to demonstrate an understanding of the key concepts of buying and selling.
Learners are able to analyze and solve problems on important factors in managing a business: buying products and selling products
C. Learning The learners are able to: Differentiate profit from loss ABM_BM11BS-Ii-6 The learners are able to: Illustrate how profit is obtained and
Competencies /Objectives how to avoid loss in a given transaction ABM_BM11BS-Ii-7
A. REFERENCES
2. Learner's Materials pagepp. 67-69 pp.70-72 pp.73-75
3. Textbooks pages
(LR) portal
http://www.pearsoncanada.ca/media/highered-showcase/multi-product-showcase/showcase-websites-4q-2012/hummelbrunner_ch06.pdf (September

IV. PROCEDURES
Page 66 of 99
A. Reviewing previous Review trade discounts. Review the concept of profit then Ask the students to illustrate examples
lesson or presenting the Teacher provides examples for introduce new topic which is on business transaction particularly
new lesson a drill. nature and concept of loss selling
Ask the students : does

businesses incur losses?If yes, Ask the students to illustrate examples
B. Establishing a purpose Asks students who among on business transaction particularly
for the lesson them are in business. What maybe the causes? selling
Ask the students to illustrate Ask the students to illustrate examples on Ask the students to illustrate examples
C. Presenting examples/ examples on business on business transaction particularly
instances of the new lesson transactions involving selling business transaction particularly selling selling
Illustrate examples on buying

D. Discussing new concepts and selling to show the Illustrate a problem involving
relationship of cost, expenses Discuss the definition of loss
and practicing new skills #1 profit
and selling price.

F. Developing mastery Ask the students to provide Ask the students to solve
Ask students of their observations on the
illustrative examples for
(Leads to Formative Assessment 3) problems compared to the problems on illustrative example involving
students to solve to obtain
G. Finding practical the previous lesson. profit
mastery on profits
Page 67 of 99

Teacher ask the students the Teacher ask the students the following
H. Making generalizations following questions: 1.What is questions: 1.What are losses? 2.How do Ask the students to summarize the
and abstractions about the profit? 2. How are profits we come up with losses? lesson
obtained?
lesson
Ask the students to solve
Paper and pencil test/ Paper and pencil test/ seatwork. problems involving profit on the
seatwork.
I. Evaluating learning board
V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
lesson
continue to require
remediation
Why did these work?
Page 68 of 99

encounter which my
help me solve?

Page 69 of 99
11
1st
SESSION 4
ey concepts of buying and selling.

business: buying products and selling products
re able to: Illustrate how profit is obtained and

oss in a given transaction ABM_BM11BS-Ii-7
pp.76-78
ndianapolis, Indiana: Wiley Publishing Inc.
wcase-websites-4q-2012/hummelbrunner_ch06.pdf (September 25, 2015) http://www.accountingcoach.com/blog/gross-margin-markup
Page 70 of 99
11
1st
SESSION 4
Review how profit is obtained
Ask the students to illustrate examples

on business transaction particularly
selling
Ask the students to illustrate examples

on business transaction particularly
selling
Illustrate problem involving

losses

illustrative example involving
loss
Page 71 of 99
11
1st
SESSION 4
Ask the students to summarize the

lesson

problems involving loss on the
board
Page 72 of 99
11
1st
SESSION 4
Page 73 of 99
GRADE 11 School BAYAMBANG NATIONAL HIGH SCHOOL Grade Level 11
DAILY LESSON LOG Teacher SHARON FARRALES-SANCHEZ Learning Area Business Mathematics
Teaching Dates and TimWeek 8 August 22-26, 2016 Quarter 1st
SESSION 1 SESSION 2 SESSION 3 SESSION 4

I. OBJECTIVES
The learners are able to: Define The learners are able to: Solve problems The learners are able to: Illustrate how interest is computed specifically as
C. Learning break-even; illustrate how to involving buying and selling products applied to mortgage, amortization, and on services/utilities and on deposits and
Competencies /Objectives determine break-even point ABM_BM11BS-Ij-9 loans ABM_BM11BS-Ij-10
ABM_BM11BS-Ij-8
A. REFERENCES
2. Learner's Materials pagepp.79-81 pp.82-85 pp.86-88 pp.89-91
3. Textbooks pages
(LR) portal
http://www.pearsoncanada.ca/media/highered-showcase/multi-product-showcase/showcase-websites-4q-2012/hummelbrunner_ch06.pdf (September 25, 201

IV. PROCEDURES
Page 74 of 99

Review students on Mark-up, Review break-even. Ask the students to
lesson or presenting the Review/drill on profits and losses. Review / Drill on simple interest.
mark-on, and mark down. provide examples for a drill
new lesson
Ask students to present their Ask the students to cite

experience or experiences in who among them are Ask the student who among them tried
B. Establishing a purpose selling products especially on Teacher ask students to borrow money from individuals or situations involving interest
for the lesson in business base on their learning on
how they earned from it or did business.
them really earned from it. previous discussions
Teacher cites a situation where Ask the students to provide illustrative

examples on business transactions involving Teacher
C. Presenting examples/ discusses illustrative examples Illustrative examples employing
expenses where it equals
instances of the new lesson on interest rates using simple interest. compound interest.
selling price. selling.
Teacher cites examples on

break-even and let students Teacher provides illustrative examples on
analyze the situation. Allow buying and selling to show the relationship Discuss the problems and solutions in
D. Discussing new concepts students to define break-even of cost, expenses and selling price. Teacher Discuss the concepts of simple interest. computing compound interest. Let the
and practicing new skills #1 and allow them to cite certain let the students analyze the transaction and students define compound interest.
instances where break-even is decide if it will be at profit or loss.
visible.
Teacher discusses further interest and

cites the differences of simple and
discount interest. Similarly, the teacher
shows by computation the difference
E. Discussing new concepts between the two..
Ask the students the following Teacher provides illustrative examples for Let students analyze the problems and
questions: 1. What is break- Ask the students the concepts of solutions in computing compound
students to solve to obtain mastery on
even? 2. How do we arrive at profits and losses simple interest. interest. Let the students define
F. Developing mastery break-even? compound interest.
Page 75 of 99
G. Finding practical Students gives a situation Students gives a situation where students Students gives a situation where
application of concepts and where students are about to are about to realize if there is profit or loss.. concept of interest is onvolved
skills in daily living realize if there is profit or loss..
Teacher explains further the

Ask the students the following questions: Teacher ask the students the following Teacher asks the students the following
definitions given by the questions: 1.What is simple interest? questions:1. What are compound
students for a better 1.What is profit? 2.what are losses? 3. How 2.How is simple interest computed? interest? 2.How do compute compound
H. Making generalizations understanding and he/she are profits/losses obtained? interest?
and abstractions about the provides illustrative examples.
lesson
short quiz on solving problems
Paper and pencil test/ Paper and pencil test/ seatwork. Paper and pencil test/ seatwork. involving simple and compound
seatwork.
I. Evaluating learning interest
V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
lesson
Page 76 of 99

continue to require
remediation
Why did these work?
encounter which my
help me solve?

Page 77 of 99
Teaching Dates and TimWeek 9 August 29-31, September 1-2, 2016 Quarter 1st

I. OBJECTIVES
The learners are able to:

Illustrate how interest is
computed specifically as The learners are able to: Compute commissions Theto
learners are able to: Illustrate how The learners are able to: Solve
C. Learning applied to mortgage, obtain down payment, gross
on cash basis and commission on installment balance, problems involving interests and
Competencies /Objectives amortization, and on and current increased balance
basis ABM_BM11BS-IIa-12 commissions ABM_BM11BS-IIb-14
services/utilities and on ABM_BM11BS-IIa-13
deposits and loans
ABM_BM11BS-IIa-11
Down payment, gross balance, and

II. CONTENT Commissions and their types Commissions on cash and installment basis Interest and Commissions
current increased balance
A. REFERENCES
2. Learner's Materials pagepp.92-93 pp.94-96 pp.98-99 pp.100-102
3. Textbooks pages
(LR) portal
IV. PROCEDURES
A. Reviewing previous Teacher cites a certain situation

which provides an idea to Review the definition of commission and their Review/drill on commissions in cash
lesson or presenting the students about income and types. and installment basis.
new lesson sources of income. Review / Drill of previous topic
Ask the students to provide emphasis

Ask students to present their Students are asked if someone of them have on the importance of interest
B. Establishing a purpose experience or experiences in their own vehicle which was paid on cash basis computations and also with
for the lesson selling products especially on or installment basis. computations of commissions of
how did they earn from it. different types.
Ask the students to cite a Give illustrative examples on down

C. Presenting examples/ Teacher provides illustrative examples on cash Illustrative examples of problems
situation where commissions payment, gross balance and current
instances of the new lesson basis and installment basis involving interests and commision
were introduced. increased balance
Teacher cites examples on

commissions and let students Allow students to further explain the concepts of Teacher further discusses the concepts Discuss/solve problems
D. Discussing new concepts analyze the situation. This will commissions on cash basis and installment basis. of down payment, gross balance and
The teacher further discusses cash and involving interest and
and practicing new skills #1 allow students to define current increased balance.
installment type of commissions. commissions
commissions.
Teacher further elaborate the

situation leading to the kinds of
commissions and let the
students define the different
E. Discussing new concepts types of commission.
Ask the students to explain
further the definitions given by Ask thestudents to provide illustrative examples Ask the students to further explain the Teacher ask the students on how to
the students for a better for students to solve to obtain mastery on concepts of down payment, gross solve problems involving specific topic.
understanding and he/she commissions in cash and installment basis. balance and current increased balance. ( Interest and commissions)
provides illustrative examples.
F. Developing mastery
G. Finding practical Teacher give a situation where Ask the students of scenarios where Ask the students of scenarios Ask the students of scenarios
students are about to select
application of concepts and which among the types is concepts of interest and commissions where concepts of interest and where concepts of interest and
skills in daily living better. are applied commissions are applied commissions are applied
Teacher ask the students the following

Teacher ask the students the Teacher ask the students the following questions: 1.What is a down payment,
following questions: 1.What is questions: 1.What is commission in cash basis? gross balance, and current increased Further discussions on particular topics
commission? 2.What are the 2.What are commissions on installment basis? balance? 2.How to compute down presented for lecture
H. Making generalizations different types of commissions 3. How to compute commission on installment payment, gross balance, and current
increased balance?
lesson
Paper and pencil test/ Paper and pencil test/ seatwork. Recitation short quiz
I. Evaluating learning seatwork.
V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
lesson
continue to require
remediation
Why did these work?
encounter which my
help me solve?

Teaching Dates and TimWeek 10 Sept 5-9, 2016 Quarter 1st
I. OBJECTIVES
A. Content Standard The learners demonstrate an understanding on the fundamental operations of mathematics as applied in salaries and wages.
The learners should be able to apply appropriate mathematical operations in computing salaries and wages.
The learners will be able to

define salary, wage, income Theoflearners will be able to: 1.Cite examples
income earners receiving wages; 2. At the end of the lesson, the learner
and benefits. a. Define the
C. Learning Differentiate wage from salaries; and 3. should be able to define and The learners shall be able to define
term salary
Competencies /Objectives Solve problems involving daily and weekly enumerate the different benefits given income .ABM_BM11BS-IIb-1
b. Describe the characteristics wages. ABM_BM11BS-IIb-1 to an employee.ABM_BM11BS-IIb-1
of salary ABM_BM11BS-IIb-1
II. CONTENT Salaries and wages
A. REFERENCES
2. Learner's Materials pagepp. 103-104 pp.105-106 pp.107-110 pp.111-114
3. Textbooks pages Business Mathematics by Norma D. Lopez-Mariano, PhD pp. 195-197
(LR) portal


IV. PROCEDURES
A. Reviewing previous Get insights from students Teacher asks the learner to recall the
lesson or presenting the of their dream job and Review on terms/concepts related to salary. past lesson regarding income of Review on salary, wage and Income
new lesson salary. employees. ( 2 minutes)
The learners identify the different

occupations of their parents to
The teacher asks the learners questions establish
B. Establishing a purpose For the students to have an possible sources of income.
Who are those people receiving wages? on the importance of benefits of
for the lesson idea on what salary is all about. (Based on the cited examples, the
employees. (3 minutes) learners understand possible sources of
income ).
The teacher presents situations where Presentation of data using the Thumb It
C. Presenting examples/ Video clips on different Ask the students: In a construction firm, the employee can avail their benefits.
instances of the new lesson occupations who are the people receiving wages? strategy
(5 minutes)
Three carpenters: a foreman, a mason and a The teacher discusses the different
D. Discussing new concepts on the presented video and its laborer,
Discuss the term salary based work six days a week. If a foreman benefits of employees and presents Discuss related topics on piece-rate
receives PHP500 a day, a mason PHP400 a example earners and hourly paid earners
and practicing new skills #1 characteristics. from real-life situation. (20
day and a laborer PHP300 a day, how much including overtime pay.
minutes)
is their total wage for a day?


Using the conditions provided in D, solve for Let the learner enumerates and
Ask the students to react on the wages of the workers for a week, such explains the benefits applicable to Enumerate possible factors related to
the video presentation on that there is one non-working holiday and wage earner and salary earner. the different sources of income.
different occupations. half of the laborers worked for four hours (15minutes)
F. Developing mastery overtime.
Let the learner/or with his or her

G. Finding practical Ask the students: What will be Students will construct their own problems classmates interview a wage earner
application of concepts and your dream job and salary? involving the computation of the wages. and/or a salary earner (private and Situational Analysis
skills in daily living How will you attain it? public) on what are the different
benefits they are receiving.
In the form of very short essay (5-10 The learners demonstrate different
ask the students: What is salary Aside from construction companies, what sentences), let the learner express their categories through graphic
H. Making generalizations and its characteristics? other firms pay wages to their workers? realization on the different benefits of presentation..
and abstractions about the employees. (10 minutes)
lesson
Paper and Pencil Test: Write

HUGS or KISSES. Write HUIGS if Recitation: What is wage? Who are the Pencil and Paper Test (5 minutes) The learners cite sources of income.
the occupation receives Salary people receiving wages?
and KISSES if it is not. (10 pts)
V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
lesson
continue to require
remediation
Why did these work?
encounter which my
help me solve?


Teaching Dates and TimWeek 11 September 12-16, 2016 Quarter 1st
I. OBJECTIVES
B. Performance Standard Learners are able to analyze and solve problems on important factors in managing a business: buying products and selling products
C. Learning The learners will be able to: 1. Compute gross and net earnings The learners will be able to: Differentiate gross from net earnings
Competencies /Objectives ABM_BM11SW-IId-2 ABM_BM11SW-IId-3
II. CONTENT Gross earnings Net earnings Gross and net earnings Gross and net earnings
A. REFERENCES
2. Learner's Materials pagepp. 115 pp.116-118 pp. 119-121 pp.122-125
3. Textbooks pages Business Mathematics by Norma D. Lopez-Mariano, PhD pp. 195-197
(LR) portal
http://www.pearsoncanada.ca/media/highered-showcase/multi-product-showcase/showcase-websites-4q-2012/hummelbrunner_ch06.pdf (September 25,

IV. PROCEDURES
Page 87 of 99
A. Reviewing previous Review the concepts that has been

Teacher asks students to recall the lesson Review on concepts and applications of discussed on previous meeting then
lesson or presenting the Review on salaries and wages. on gross margins. gross income and net income. continue the topic by giving more
new lesson illustrative examples
Teacher introduces some

sources of income aside from Teacher asks the students if they have the Teacher emphasizes the importance of Teacher emphasizes the importance of
B. Establishing a purpose salaries and wages, as basis for idea of how much of their parent’s income the topic in their future life.
for the lesson the topic in their future life.
computation of gross and net be their take home pay.
earnings
Ask the students to cite

illustrative examples of Teacher provides examples of a net take Use the illustrative example of Present additional illustrative
C. Presenting examples/ employees having other pay which shows deductions from gross employees earnings that was examples involving gross
instances of the new lesson income to reflect total income. presented on previous topic earnings and net earnngs
earnings.
Teacher provides additional Allow students to think of other deductions

D. Discussing new concepts examples for them to come up form gross income and allow them to discuss gross and net earnings explain the solution on how to obtain
and practicing new skills #1 with the idea of what are gross conceptualize ideas about net gross and net earnings
earnings income/earnings.

Teacher ask the students for a Teacher will discuss further gross income
deeper understanding of gross and net earnings to illustrate the difference Ask the students to define
F. Developing mastery earnings. between the two. gross and net earnings
ask the students to solve the

problems involving gross and
Page 88 of 99 net earnings

G. Finding practical Ask students to give examples Ask the students to Present actual pay slip
application of concepts and of sources of income in their then where gross and net earnings are
skills in daily living community. shown ask the students to solve the
problems involving gross and
net earnings
Teacher asks students the following
questions:1.What are net earnings? 2.What
Teacher asks students to are some deductions from gross income? Teacher asks students to summarize
summarize the lesson. 3.What is the difference between gross the lesson.
H. Making generalizations earning and net earnigs? 4.How to arrive at
net income/earnings?
lesson
short quiz on solving illustrative
Graded recitation/paper and seatwork Seatwork problems involving gross and net
pencil test
I. Evaluating learning earnings

V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
lesson
Page 89 of 99

continue to require
remediation
Why did these work?
encounter which my
help me solve?

Page 90 of 99
GRADE 11 School
DAILY LESSON LOG Teacher
Teaching Dates and Tim
SESSION 1
I. OBJECTIVES
A. Content Standard The learners demonstrate an understanding on the fundamen
The learners should be able to apply appropriate math

The learners will be able to: 1.

Enumerate the benefits of
C. Learning wage earners. 2. Define each
Competencies /Objectives of the benefits given to wage
earners. ABM_BM11SW-IIe-4,
ABM_BM11SW-11e-5
II. CONTENT
A. REFERENCES
2. Learner's Materials pagepp.126-127
3. Textbooks pages Business Mathematics by Norma D
from Learning Resource 1. Sterling, Mary Jane. Business Math for Dum
(LR) portal
http://www.pearsoncanada.ca/media/highered-showcase/multi-product-showcase/showcase-w
IV. PROCEDURES
lesson or presenting the Review the concept of earnings
new lesson
State the learning

B. Establishing a purpose competencies and objectives of
for the lesson the lesson.
Ask the students: If you are an

employee and you are not able to
C. Presenting examples/ come to work because you are not
felling well? Or you want to have a
instances of the new lesson vacation leave will it be fine to
take a leave of absence and be
compensated?
Page 91 of 99
GRADE 11 School
SESSION 1
I. OBJECTIVES
Illicit from the students
D. Discussing new concepts what are the employee
and practicing new skills #1 benefits.
Discuss Employee Benefits

Ask the students to enumerate

employee benefits and give
their own definition in your
F. Developing mastery own words
G. Finding practical Ask the students to state the

application of concepts and importance of knowing
skills in daily living employees’ benefits
Ask the students to re discuss

H. Making generalizations the concept of benefits
lesson
I. Evaluating learning Seatwork
V. REMARKS
VI. REFLECTION

earned 80% on the
remediation
Page 92 of 99
GRADE 11 School
SESSION 1
I. OBJECTIVES
lesson
continue to require
remediation
Why did these work?
encounter which my
help me solve?
Prepared By:
SHARON FARRALES-SANCHEZ
Subject Teacher
Page 93 of 99
BAYAMBANG NATIONAL HIGH SCHOOL Grade Level
SHARON FARRALES-SANCHEZ Learning Area
Week 12 Sept 19-23, 2016 Quarter
SESSION 2 SESSION 3
The learners demonstrate an understanding on the fundamental operations of mathematics as applied in salaries and wages.
The learners should be able to apply appropriate mathematical operations in computing salaries and wages.
The learners will be able to: 1. Differentiate The learners will be able to: 1. recall on
taxable from non-taxable benefits; 2. the employee’s benefit 2. identify the
Enumerate taxable and non-taxable different payroll deductions. 3.
benefits; and 3. Distinguish if a given enumerate the different standard
benefit is taxable or not. ABM_BM11SW- payroll deductions. ABM_BM11SW-
IIe-6 11e-7
pp.128-130 pp.131-133
Business Mathematics by Norma D. Lopez-Mariano, PhD pp. 195-197
Sterling, Mary Jane. Business Math for Dummies. (2008) Indianapolis, Indiana: Wiley Publishing Inc.
earsoncanada.ca/media/highered-showcase/multi-product-showcase/showcase-websites-4q-2012/hummelbrunner_ch06.pdf (September 25, 2015) http://www.accounti
Review on the previous lesson on benefits Ask the learner to recall the past lesson
of wage earners. regarding employee’s benefit.
State the learning competencies and The teacher asks the learners questions
objectives of the lesson. about deductions from gross earnings.
Ask the students: What are the benefits The teacher presents hard copy of pay
receive by income earners? slip.
Page 94 of 99
SESSION 2 SESSION 3
Ask the students:How do we know if each Discuss different payroll deductions

benefit is taxable or not?
New concepts of deduction will discuss

Discuss the concept of taxable and non- through presenting rate contribution of
taxable benefit SSS, Pag-Ibig, Taxes, Philhealth and
GSIS
Let the learner distinguish the

Exercises on identifying if a benefit is deductions from private enterprise and
taxable or not. government employee.
Let the learner/or with his or her

Ask the students:Why is there a maximum classmates interview a wage earner
amount for non-taxable income? Why is and/or a salary earner (private and
13th month pay non-taxable? Why are public) on what are the deductions
retirement benefits non-taxable? from their payroll.
In the form of very short essay (5-10

Ask the students to discuss the concept of sentences), let the learner express their
taxable and non-taxable income realization on the different deductions
of each employee.
Recitation Seatwork
Page 95 of 99
SESSION 2 SESSION 3
Checked By:
MR. CRISANTO ONG

SSHT VI, Mathematics
Page 96 of 99
11
1st
SESSION 4
athematics as applied in salaries and wages.
s in computing salaries and wages.
The learners will be able to: 1. identify

the variables needed in the
computation of the overtime pay 2.
define each variable in computing the
overtime pay 3. compute the overtime
pay ABM_BM11SW-IIe-8,
ABM_BM11SW-11e-9
pp.134-135
hD pp. 195-197
ndianapolis, Indiana: Wiley Publishing Inc.
melbrunner_ch06.pdf (September 25, 2015) http://www.accountingcoach.com/blog/gross-margin-markup
Review computing employee

compensation.
State the learning competencies and

objectives of the lesson.
When do your parents or relatives

have overtime at work?
Page 97 of 99
11
1st
SESSION 4
Discuss period or time where overtime

pay is computed
Overtime pay is computed on

regular days, special day, rest day,
regular holiday and rest day which
falls on a regular holiday
Present a problem in computing the

overtime pay on a regular day.Ask the
students to define each variable
needed in computing the overtime pay
Ask the learners if they would want to

work and pay for an overtime
Let the students prepare a sample

hourly rate on a regular holiday
Recitation
Page 98 of 99
11
1st
SESSION 4
Page 99 of 99

Daily Lesson Log Business Math

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GRADE 11 School BAYAMBANG NATIONAL HIGH SCHOOL Grade Level

DAILY LESSON LOG Teacher SHARON FARRALES-SANCHEZ Learning Area

SESSION 1 SESSION 2 SESSION 3

SESSION 1 SESSION 2 SESSION 3

SESSION 1 SESSION 2 SESSION 3

D. Discussing new concepts

E. Discussing new concepts

SESSION 1 SESSION 2 SESSION 3

A. No. of learners who

SESSION 1 SESSION 2 SESSION 3

Prepared By: Checked By:

SHARON FARRALES-SANCHEZ MR. CRISANTO ONG

SESSION 1 SESSION 2 SESSION 3

II. CONTENT Fundamental Operations on Fractions Decimals and Percentage

III. LEARNING RESOURCES

1. Teacher's Guide pages pp. 1-3 pp.4-10 pp.12-14

2. Learner's Materials pages

B. Other Learning Resources http://stufiles.sanjac.edu/THEA/THEA Math Review/Mathematics Fundamentals.html

SESSION 1 SESSION 2 SESSION 3

Start by asking the students to cite

E. Discussing new concepts and Discuss simplification of fractions or

SESSION 1 SESSION 2 SESSION 3

Re-discuss the solution in adding and

SESSION 1 SESSION 2 SESSION 3

Prepared By: Checked By:

SHARON FARRALES-SANCHEZ MR. CRISANTO ONG

ctions and decimals

ubtraction, multiplication and division.

mpany, Belmont California,2nd ed. (1992)

Review the solution for adding and

Emphasize the importance of multiplication

Cite a fraction problem that they may

Discuss the solution on multiplying and

Ask the students to formulate a fraction problem

Re-discuss the solution in multiplying and

ask the students to solve problems on the

110 out of 150 sutudents earned 80% on

40 learners need activities for remediation

yes, 25 learners have caught up after the

15 learners are required for remediation

dealing with absenteeism of slow learners

SESSION 1 SESSION 2 SESSION 3

II. CONTENT Relating Fractions, Decimals, and Percent

III. LEARNING RESOURCES

1. Teacher's Guide pages

2. Learner's Materials pages pp.21-22 pp.23-25 pp.26-27

SESSION 1 SESSION 2 SESSION 3

With the participation of students,

SESSION 1 SESSION 2 SESSION 3

Discuss order of decimals;rounding decimals Show instances wherein it is easier to

SESSION 1 SESSION 2 SESSION 3

Prepared By: Checked By:

SHARON FARRALES-SANCHEZ MR. CRISANTO ONG

ions and decimals

g fractions, decimals, and percent.

how decimals and fractions can be written in terms of percent.

mpany, Belmont California,2nd ed. (1992)

From conversion of fraction to decimal

Mention some business operations which

cite a practical example of business related

discuss the concept of decimal to

Ask the students to convert decimals to

cite more practical example of business