TRACK: ACADEMIC/ TECH.

VOC SEMESTER: 2nd

STRAND: ABM PRE- REQUISITE:

SUBJECT: BUSINESS MATHEMATICS NO. OF HOURS: 80

COURSE This course will provide an understanding of the basic concepts of mathematics as applied in business. It includes a review of the fundamental mathematics operations
DESCRIPTION: using decimals, fractions, percent, ratio and proportion; mathematics concepts and skills in buying and selling, computing gross and net earnings, overtime and business
data presentation, analysis and interpretation. The use of computer and software applications for computation and data presentation is encouraged.
CITATION
WEEK LEARNING CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES ACTIVITIES ASSESSM RESOURCES INSTITUTION
ENT AL CORE
VALUES
2-5 I. Fractions The learner...
Decimals The learners demonstrate an The learners are able to: Quizzes Textbook(s): Compassion
Percentage understanding of: 1. Performs fundamental Think Pair - Business
A. Fundamental 1. Perform operations: operations on fractions and Share Mathemati Excellence
addition, subtraction, and decimals.
Operations 1. fractions Unit test cs for
multiplication and division 2. Expresses fractions to
on Fraction decimals and percent. Board Work Senior High Servant
accurately.
and Decimal 2. decimals and forms and vice versa School- Leadership
B. Conversion of 2. Solve problems involving 3. Illustrates how decimals Group Homewor ABM
fraction to 3. percentage fractions, decimals and and fractions can be Activity k Specialized
decimals and percent related to business. written in terms of Subject
percent percent
forms and 4. Gives real-life situations Problem
vice versa to illustrate fractions, Sets
decimals, and percent.
C. Conversion of
5. Solves problems
decimal to involving fractions,
percent and decimals, and percent.
vice versa
D. Solve
problems
involving
fraction,
decimal, and
percentage
 6-9 II. Ratio & The learner demonstrates The learner is able to... The learner... Compassion
Proportion understanding of... Board work Quizzes
1. formulate and solve 1. Compare and Excellence
A. Difference 1. key concepts of ratio problems involving differentiate ratio and Unit test
and proportion ratio and proportion. rate.
between ratio Servant
and 2. Write proportions Speed Test Leadership
proportion 2. use the concept of illustrating real-life Seatwork
B. Different proportion in making situations.
kinds of life decisions. 3. Identify the different Food Fest
proportion kinds of proportion Presentatio
C. Solve and give examples for n Homewor
problems each. k
involving 4. Solve problems
ratio. involving direct, Product
D. Solve inverse and partitive Proposal
problems proportion.
involving
direct,
inverse, and
partitive
proportion

11-14 III. Buying and The learner demonstrates The learner is able to... The learner is ...
Selling understanding of... 1. Differentiate Mark-on, Group Quizzes Compassion
1. Analyze and solve Mark down and Mark-up Activity
A. Mark up, 1. key concepts in buying problems on important 2. Illustrate how Mark-on, Seatwork Excellence
and selling factors in managing a Mark-down, and Mark-up
Mark On, and
business: buying are obtained
Mark down products and selling
Speed test Homewor Servant
B. Trade products. 3. Differentiate mark-up k Leadership
Discount from margins
C. Discount Speed Integrity
Series 4. Describe how gross Product Test
D. Break- Even margins is used in sales Selling
Analysis
E. Basic 5. Illustrate how to compute Break- even Problem
Concepts on single trade discounts and Product Sets
Interest discount series Presentatio
F. Interest n
6. Differentiate profit from
G. Commission
loss
 7. Illustrate how profit is
obtained and how to
avoid loss in a given
transaction

8. Define break-even;
illustrate how to determine
break-even point

9. Solve problems involving

buying and selling
products.

10. Illustrate how interest is

computed specifically as
applied to mortgage,
amortization, and on
services/utilities and on
deposits and loans

11. Illustrate the different

types of commissions

12. Compute commissions on

cash basis and commission
on instalment basis

13. Illustrate how to obtain

down payment, gross
balance, and current
increased balance
14. Solve problems involving
interests and commissions

15-16 IV. Salaries and The learner demonstrates The learner is able to... The learner is ...
Wages understanding of... 1. apply appropriate Problem Integrity
1. the fundamental operations mathematical Jigsaw Sets
of mathematics as applied operation in 1. Define salary, wage,
A. Introduction income, benefits. Cooperative Excellence
in salaries and wages computing salaries and
to salaries and Learning Quizzes
wage.
Wages 2. Compute gross and net. Servant
Seatwork Leadership
 B. Benefits of a s
wage earner 3. Differentiate gross from
net earnings . Homewor
Microsoft k
C. Taxable and 4. Enumerate the benefits of a Excel
wage earner
non- taxable (Hands- on)
Benefits 5. Define each of the benefits
given to wage.
D. Overtime Pay Pay slip
presentatio
E. Spreadsheet 6. Distinguishe taxable from n from
for nontaxable benefits. Selling
computation
and 7. Enumerate the standard
Presentation deductions with the
of Salary corresponding computation.

8. Identify the variables

needed in the computation
of the overtime .
9. Compute overtime pay.

10. Use E- spread sheet in the

computation of salary and
overtime pay.

11. Present graphical

representation of the
details or particulars
of the salary.

17 V. Presentation and The learner demonstrates The learner is able to... The lea ne i
Analysis of understanding of...
Business Data 1. solve problems in real- 1. Show samples of business Problem Compassion
1. business data present them life business situations, data. Group Sets
in graphs, charts, and tables present data in
A. Activity Excellence
graphical form, and 2. Compare the forms
analyze them.
Quizzes
(textual, tabular, and graphical) Mentoring Servant
of data Presentation.
Unit Test Leadership
3. Identify the essential parts Excellence
of a table.
Servant
4. Draw the table to present Leadership
the data.

5. Analyze and interprets the

data presented in the table
using measures of central
tendency and variability
and tests of significant
differences.

6. Describe the different kinds

of graphs for data
presentation.

7. Describe the essential parts

of a graph.

8. Give a set of business data;

identify the graphs to be
used.

9. Draw the graph/table to

present the data.

10. Analyze and interpret the

data presented in a
graph/table .

11. Use software (i.e., MS

Excel, SPSS) programs to
compute and present
graphical representation of
business data
PREPARED AND REVIEWED BY: RECOMMENDED BY: APPROVED BY:

AIMEE R. BALLON, LPT PRECIE C. TAPERO, MASpEd FLORANTE C. AGDON, MAEd

SHS FACULTY/ MATHEMATICS SUBJECT COORDINATOR SENIOR HIGH SCHOOL COORDINATOR SENIOR HIGH SCHOOL PRINCIPAL