DLP SHS

School Grade Level
Teacher Learning Area

Teaching Dates and Time Quarter
1. OBJECTIVES
A. Content Standard: The learner demonstrates an understanding of fractions, decimals and perce
B. Performance Standards: The learner shall be able to perform operations: addition, subtraction,
multiplication and division accurately.
C. Learning Competencies/ Objectives (Write the LC code for each) Perform fundamental operations on fr
ABM_BM11FO-Ia-1
2. CONTENT Addition and subtraction of fraction.
3. LEARNING RESOURCES
A. References
1. Teacher’s Guide Pages
2. Learner’s Material pages
3. Textbook Pages: Business Mathematics, Lopez-Mariano Norma D., p.7-21
4. Additional Materials from Learning Resources (LR) portal

B. Other Learning Resources
4.PROCEDURES (May vary. It depends upon the teacher. This is a flexible part.
Put time allotment in each step)
Teacher’s Activity Student’s Activity
A. Reviewing previous lesson or Teacher will allow students see and Students will then answer acco
presenting the new lesson analyze the table posted in the green to table presented.
board or power point presentation.
(The table is a survey on favorite Possible answer based in the
lunch meals of 100 males and example:
females) Ask the students the
following questions:
1. How many male students - There were 48 male st
were there? - There were 52 female
2. How many female students students
were there? - Students who prefer r
3. How many students prefer meals: 48 out of 100=
to like rice? - Students who prefer p
4. How many students prefer 20 out of 100= 20/100
pasta?
B. Establishing a purpose for the Ask this question to students?
lesson Have you ever eaten a part of
something and not been able to
finish it completely? Yes, we have.
Some foods are all types of pies

divided into parts which you can eat.
Other foods, you may eat until you
are full and have something left
over. If you have ever wondered how
much food was left, then you’ve
probably measured the amount in
fraction. Possible answer:
What is a fraction? Fraction is a mathematical term
What is the denominator and which means that a whole is divid
numerator? into parts.
In fraction, the denominator
tells the number of parts a whole
divided into, while the numerator
indicates how many are those take
C. Presenting examples/ instances Teacher will present this example to
of the new lesson students: Students will just follow from the
presented example.
1/4 1/4 1/4 1/4 1/4
4/4 1/4
D. Discussing new concepts and Let learners do this: Possible answer of the
practicing new skills #1 Find the sum and subtraction of students:
E. Discussing new concepts and the following:
practicing new skills #2  ¾ + ¼ + 4/4 =  8/4 or 2
 2/8 + 3/8 + 1/8 =  6/8 or 3/4
 2/5 + 3/8 + 7/10=  118/80 or 1 32/80
 7 7/5 – 33/7=  1 129/35
 4/5 – 1/3=  1 2/15
F. Developing Mastery (Leads to Teacher will let learners do the Possible answer of students:
formative assessment 3 following:
a. 7/15 + 4/15 = a. 11/15
b. 4/5 - 1/5 = b. 4/5 -1/5 = 3/5
c. ¾ -1/8 = c. ¾ - 1/8 = 5/8
G. Finding practical applications of Solve the following: Possible solution from the learner
concepts and skills in daily living a. It took Juliana 6 hours on the
first day, 5 hours the second day a. 6/24 + 5/24 + 3/24= 7/12 of a
and 3 hours the third day, to day
finish typing her term paper in
Business Math. How long did
Juliana work? Express it as a
fraction of a 24 hour day long.
b. Mary wants to make a muffins. b. 1 5/12 cups of flour
The recipe for blueberry muffins
calls for 1 1/3 cups of flour. The
recipe for corn muffins calls for 1
1/3 cups of flour. How many
more cups of flour would Mary
need for blueberry muffins than
corn muffins?
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
J. Additional activities for
application and remediation
5. REMARKS
6. 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 lesson 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?
School Grade Level

4. OBJECTIVES
D. Content Standard: The learner demonstrates an understanding of fractions, decimals and perce
E. Performance Standards: The learner shall be able to solve problems involving fractions, decimals
percent related to business
F. Learning Competencies/ Objectives (Write the LC code for each) Express fractions to decimals and perc
forms and vice versa
ABM_BM11FO-Ia-2
5. CONTENT Fraction to decimals and percent related forms
C. References
7. Textbook Pages: Business Mathematics, Lopez-Mariano Norma D., p. 30-34

D. Other Learning Resources
K. Reviewing previous lesson or - Teacher will ask learners about Student/s will then answer:
presenting the new lesson yesterday’s discussion. - Yesterday, the discuss
about fundamentals o
fraction.
- Teachers will then introduce

decimals and converting fraction
to decimal and vice versa.
L. Establishing a purpose for the Ask learners the following questions?
lesson
- Who among you here loves Some learners will raise their hand
to eat ice cream? affirmation that they love to eat ic
cream.
Considering that ice cream becomes Student/s will then answer that th
a favorite of many people during change is P1.00 and one fourth pa
summer, and one of you here let’s say of P 1.00 or P 0.25.
Paul got a summer job in a dessert P30.00
kiosk. His first customer ordered for --P28.75
an ice cream that costs P28.75. The -------------
customer gave P30.00. How much P 1.25
change should he give?
Teacher will continue to discuss….
In decimal notation, the fraction

25/100 is written as 0.25. the
position of the decimal point is based
on the power of 10 in the
denominator of the fraction.
M. Presenting examples/ instances Teachers will give examples of Somebody from the class will t
of the new lesson decimals:
-Thirty-four and one hundred
1. How to read 34.124? twenty-four thousandths
2. How about 13,678.05 - Thirteen thousand six
hundred seventy-eight and
five hundreths
N. Discussing new concepts and Teacher will ask students to provide - Students will then g
practicing new skills #1 example of fraction or decimal and examples of decimal a
O. Discussing new concepts and how it was used. Add the example fraction.
practicing new skills #2 chart.
Sample chart:
Every uses of Everyday uses

Fraction of decimals
½ dozen eggs 0.285 batting
average
1 ½ pounds of 4.39 pesos
hamburger
¼ teaspoon 2.5 pounds
With the given example by the Possible answer by the students:

students, teacher will then ask to  To convert a fraction
decimal, starting with
students how to convert decimal to unit’s digit of the num
fraction. count off to the le
number of zeros
denominator
 Place the decimal poin
left of the last digit cou
P. Developing Mastery (Leads to Teachers will let students convert Students possible answer:
formative assessment 3 the fraction to decimal number and
vice versa
1. 27/1000 =  .027 = 0.027

2. 2,091/10 =  209.1
Q. Finding practical applications of Teacher will let students get ½ Let learners answer the follow
concepts and skills in daily living sheet of paper and answer the
given word problem. 1. Rhea needs 2.75 meters o
for her TLE project. Expre
in fraction form.
2. Trisha has travelled 15/2
the distance from Manila
Albay. How much has he
travelled in decimal?
R. Making generalizations and Teacher will let students group Let the students work in pairs
abstractions about the lesson themselves by pair or trio. trios to complete the Venn dia
comparing fraction and decim
Each student should fill out hi

own Venn Diagram with ideas
generated within the group.
Discuss in the Group:

 How fractions and dec
alike?
 How are they differen
 Records ideas from
discussion in the Venn
Diagram.
S. Evaluating learning
T. Additional activities for
7. REMARKS
8. 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 lesson work? No. of learners
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
N. What innovation or localized materials did I use/
teachers?
School Grade Level

7. OBJECTIVES
G. Content Standard: The learner demonstrates an understanding of fractions, decimals and percentag
H. Performance Standards: The learner shall be able to solve problems involving fractions, decimals an
I. Learning Competencies/ Objectives (Write the LC code for each) The learners shall be able to illustrate how
decimals and fraction can be written in terms of percent and vice versa
ABM_BM11FO-Ib-3
8. CONTENT Decimals and Percentage
E. References

F. Other Learning Resources
U. Reviewing previous lesson or - Teacher will ask learners about Student/s will then answer:
presenting the new lesson yesterday’s discussion. - Yesterday’s topic was about
expressing fraction to decimal
and vice versa.
- Presentation of decimals,
fraction in terms of percentage.
V. Establishing a purpose for the Teacher will begin to discuss…… Learners will answer the question
lesson based on his/her idea.
One of the most common and
effective marketing strategy that
companies use to entice customers
to buy their product is to hold sale
promotion or commonly known as
“sale”
Ask this to students:
- Who among you here loves to - Some of the class will
buy discounted clothes/ their hands as they ag
apparels? on loving to buy discou
products
- How do you feel after buying - Somebody will share h
such stuffs? feelings after buying s
stuffs.
- When we say promotion, we are - Percentage means a p
referring to percentage that a whole expressed in
certain store or company is hundredths.
offering, now what is percentage
in your own understanding?
W. Presenting examples/ instances Teacher will give example to Learners will answer the give
of the new lesson learners problem:
 A clothes shop is having an Possible answer:

amazing closing sale on all items, 70% of P2500 = 0.70 x 2500 =
at most 70% off the regular P2500 – P1750 = P750
price. You find the cardigan that Therefore, the cardigan now c
you have been wanting for the P750 because of the sale.
past year. It was P2500 before
the sale. How much is it now if it
is 70% off?
X. Discussing new concepts and Teacher will let them share the
practicing new skills #1 steps to compute the percent of a
Y. Discussing new concepts and number:
practicing new skills #2
 To find a percent of a
number, convert the
percent into decimal
number by moving the
decimal point two places to
the left.
 Then multiply this decimal
number to the given
number.
Students will answer the
Let them get ½ cross wise paper and problem:
compute for the percent of a number.
Possible Solution:
1.) 3% of 18 4.) 75% of 10000 1.) 0.54 4.) 7,50
2.) 25% of 128 5.) 24.9% of 465 2.) 32 5.) 113
3.) 3.5% of 355 3.) 12.425
Z. Developing Mastery (Leads to Teachers will let students answer Students possible answer:
formative assessment 3 each question.
1. What percent of 46 is 21? 1. 45.65%

2. Seven is what percent of 75? 2. 9.33%
3. What percent of 75 is 180? 3. 240%
AA. Finding practical applications of Let them answer the following Possible answer of the studen
concepts and skills in daily living word problem.
1. 70%
1. Mark got 35 correct answers on 2. 55% are female
their 50-item English test. What 3. 11,625 grams of gold
percent of the test did he
answer correctly?
2. There are 40 students in a
class. Eighteen of these
students are male. What
percent of the class are female?
3. A gold bar weighs 12,500
grams. If 93% of the bar is gold,
how many grams of gold are in
the bar?
BB. Making generalizations and Expand students understanding of

abstractions about the lesson solving percent problem by making
use of the percent proportion, where
P=percent, A=amount, and B=base
Example: Possible solution:

27 is 30% of what number? Percent=30, Amount=27, Base=
unknown, x
CC. Evaluating learning
DD. Additional activities for
9. REMARKS
10. 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 lesson work? No. of learners
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
U. What innovation or localized materials did I use/
teachers?
School Grade Level
Teaching Dates and Quarter
Time
10. OBJECTIVES
J. Content Standard: The learner demonstrates an understanding of fractions, decimals and
percentage.
K. Performance Standards: The learner shall be able to solve problems involving fractions, decimals
L. Learning Competencies/ Objectives (Write the LC code for each) The learners shall be able to give real-
situation to illustrate fractions, decimals, and percent ABM_BM11FO-Ic-4
11. CONTENT Decimals and Percentage
12.LEARNING RESOURCES
G. References
15. Textbook Pages: Business Mathematics, Lopez-Mariano Norma D.,

H. Other Learning Resources
EE. Reviewing  Teacher will ask to learners about yesterday’s Student/s will share about
previous lesson topic? yesterday’s topic.
or presenting the
new lesson
FF. Establishing a Teacher will begin the discussion by showing
purpose for the examples of graph and ask to learners……..
lesson
 What is the advantage of presenting a population
using graph? Somebody from the class mig
 Let us study the table below answer his idea on the advan
of presenting population thou
Population of Barrio Maginhawa by Age graph.
0-10 y. o 3500
11-20 y.o 1573
21-30 y.o 2237
31-40 y.o 1100
41-50 y.o 1550
51-60 y.o 2500
61 above 1350 Possible answer:
 How many people are there in all?  There are 13,810 people
 What part of the population have ages from 0- Barrio Maginhawa
10?  ¼ of the population ages
 What part of the population have ages from 41-  1/8 of the population ages
50? 41-50
 In what other way can we write these fractions?  We can write fraction to
 Can we also express other fractions as percent? percentage and to decimals
 How do we change percent to decimal? and vice versa.
 Yes, we can!
 To find a percent of a
number, convert the percen
into decimal number by
moving the decimal point to
the left.
GG. Presenting Before recalling some necessary skills needed for Let learners explain their
examples/ this lesson, have the students view the following understanding based on the vide
instances of the video: presented.
new lesson http://www.youtube.com/watch?v=ICNZE8E48TA Let their possible answers be
This will give students a better understanding heard and learned.
of what is meant by percent through
presentation.
Recall the following: Converting values to and
from percent.
 Writing a decimal number as a percent
 Writing a percent as a decimal number
 Writing fraction as percent
 Writing percent as fraction
HH. Discussing new Provide sufficient examples.

concepts and These skills are very much needed by the
practicing new students in the succeeding activities involving
skills #1 percent.
II. Discussing new Show how these comparisons were derived.
concepts and Words Decimal Fraction Percentage Possible solution in fractio
practicing new Six 0.06 6% based in the table:
skills #2 hundreths
Thirty- 0.37 37% 1.) 6/100
seven
hundreths 2.) 37/100
One and 1.4 140%
four
tenths 3.) 1 4
10
JJ. Developing
Mastery (Leads For more examples of real life situations where the
to formative concepts of percent may be applied, have the
assessment 3 students visit the following website:
KK. Finding practical http://www.shmoop.com/ratios-percentages/real-
applications of world-examples.html After viewing the presente
concepts and video let learners share th
skills in daily Ask learners to express their learning insight. learning insights.
living
LL. Making
generalizations
and abstractions
about the lesson
MM. Evaluating
learning
NN. Additional
activities for
application and
remediation
11. REMARKS
12. REFLECTION
V. No. of learners who earned 80% in the evaluation
W. No. of learners who require additional activities for
remediation
X. Did the remedial lesson 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?
School Grade Level

1. OBJECTIVES
A. Content Standard: The learner demonstrates an understanding of key concepts of ratio and
proportion.
B. Performance Standards: The learner shall be able to formulate and solve problems involving rati
proportion
C. Learning Competencies/ Objectives (Write the LC code for each) The learners shall be able to compare
differentiate ratio and rate ABM_BM11RP-Ie-1
2. CONTENT KEY CONCEPTS OF RATIO AND PROPORTION
A. References
A. Reviewing previous lesson or - Teacher will ask learners about Student/s will then share yesterda
presenting the new lesson yesterday’s discussion. topic.
- Discuss Ratio and Rate

B. Establishing a purpose for the Teacher will begin to discuss……
lesson
Coffee and tea shops are booming
these days. Young professionals are
frequent customers to these shops.
Teacher will then ask, who among Some students will then raise their
you here are coffee drinker and loves hands as they agreed on going to
to go to coffee shops? coffee shops to drink coffee.
C. Presenting examples/ instances Consider the following problem:

of the new lesson
Ace, Brian, and Carlo decided to
invest P1,800,000 in a coffee shop
business. If the whole investment for
the business has 10 parts, how much
is Learners will now solve the
following given problem.
a. Ace’s investment if his share
is 5 of 10 parts?
b. Brian’s investment if his
share is 2 of 10 parts?
c. Carlo’s investment if his
share is 3 of the 10 parts?
D. Discussing new concepts and In the problem, each investment part Let the learners take note
practicing new skills #1 is worth P1,800,000 ÷ 10 = P180,000. teachers discussion for them to h
E. Discussing new concepts and The following tables show the idea how to solve and sho
practicing new skills #2 summary of the shares investments: solution in the next example.
Business Share Amount of

partner Investment
ACE 5 of 5(P180,000 =
10 P900,000
parts
BRIAN 2 of 2(P180,000)=
10 P360,000
parts
CARLO 3 of 3(P180,000)
10 =P540,000
parts
TOTAL P1,800,000
INVESTMENT
A ratio is a comparison of two

numbers or measurements.
Another problem to be discussed:
To make lemonade, Joan bought a

lemon squash that is to be mixed with
water. She plans to mix each lemon
squash with 250 ml of water. Express
this as rate.
It can be expressed as 1lemon

250 ml of water
Or 1:250
A rate is a ratio in which the two terms
are different in units.
F. Developing Mastery (Leads to Solve the following problems: Let learners answer the wor
formative assessment 3 1. A couple went out for a date problem.
and spent P1,500.00 on dinner
and P400 at the movie theater. Possible answer:
What is the ratio of peso spent 1.) P1500/ P460= 15/4
in dinner and the total amount 2.) 12/20=3/5
spent for the date?
2. A small merchandise has 12
female and 20 male employees.
What is the ratio of female
employees to male employees?
G. Finding practical applications of
concepts and skills in daily living
H. Making generalizations and
1. REMARKS
2. 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 lesson work? No. of learners
remediation
E. Which of my teaching strategies worked well?
Why did these work?
G. What innovation or localized materials did I use/
teachers?
School Grade Level

4. OBJECTIVES
D. Content Standard: The learner demonstrates an understanding of key concepts of ratio and
proportion.
E. Performance Standards: The learner shall be able to formulate and solve problems involving ratio an
proportion
F. Learning Competencies/ Objectives (Write the LC code for each) The learners shall be able to write
proportions illustrating real life situation. ABM_BM11RP-Ie-2
C. References

D. Other Learning Resources
K. Reviewing previous lesson or - Teacher will ask learners about Student/s will then share yesterda
- She/he will introduce the new
topic- “Proportion”
L. Establishing a purpose for the Teacher will begin to discuss……

lesson
The concept of proportion can be
observed also in the market. We can
apply proportion to know the price of
a certain number of dozens of mango
given that price of mango is per
dozen.
M. Presenting examples/ instances Take a look at the problem below: Possible answers of the studen
of the new lesson
Suppose a dozen apple costs In the problem,
P240.00. How much is 3 dozen of Dozens of apples: Cost of
apple? dozen= 3 dozens of apples: co
dozen
1dozen of apples= 3 dozens of

P240 per dozen x
=1x=3(240) x= 720
Therefore, the cost of 3doze

apple is P720.
N. Discussing new concepts and Teacher will present another
practicing new skills #1 problem:
A. Determine if the following Let learners answer the fo
ratios are equivalent. ratios
1.) 300 miles in 6 hours and
250 miles in 5 hours Possible answer:
1. 300 miles:6 hours = 300

6÷6
= 50
1
250 miles: 5 hours= 250
5÷5
= 50
1
O. Discussing new concepts and

2.) 5 adults to accompany 20 2. 5 adults :20 children= 5÷5
children and 3 adults to 20÷5
accompany 12 children
3 adults:12 children = 3÷3
12÷3
Both ratios simplify to ¼. The

they are equivalent.
P. Developing Mastery (Leads to Teacher will give word problem for Let learners answer the give
formative assessment 3 learners to answer: word problem.
A newly hired secretary can type 100 Students possible answer:
words in 120 seconds. At that rate, 100 = w
how many words can she type in 450 120 450
seconds? 100 x 450 = 120 x w
45 000 = 120w
45 000 = 120w
120 120
375 = w
Therefore, the secretary can type 3
words in 450 seconds.
Q. Finding practical applications of
R. Making generalizations and
S. Evaluating learning
T. Additional activities for
3. REMARKS
4. 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 lesson work? No. of learners
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
N. What innovation or localized materials did I use/
teachers?
School Grade Level

7. OBJECTIVES
G. Content Standard: The learner demonstrates an understanding of key concepts of ratio and
proportion.
H. Performance Standards: The learner shall be able to formulate and solve problems involving ratio an
proportion
I. Learning Competencies/ Objectives (Write the LC code for each) The learners shall be able to write
proportions illustrating real life situation. ABM_BM11RP-Ie-2
E. References

F. Other Learning Resources
U. Reviewing previous lesson or - Teacher will ask learners about Student/s will then share yeste
topic- “Proportion”
V. Establishing a purpose for the Teacher will begin to discuss……

lesson
The concept of proportion can be
observed also in the market. We can
apply proportion to know the price of
a certain number of dozens of mango
given that price of mango is per
dozen.
W. Presenting examples/ instances Take a look at the problem below: Possible answers of the studen
of the new lesson
Suppose a dozen apple costs In the problem,
P240.00. How much is 3 dozen of Dozens of apples: Cost of
apple? dozen= 3 dozens of apples: co
dozen
1dozen of apples= 3 dozens of

P240 per dozen x
=1x=3(240) x= 720
Therefore, the cost of 3doze

apple is P720.
X. Discussing new concepts and Teacher will present another
practicing new skills #1 problem:
B. Determine if the following Let learners answer the follow
ratios are equivalent. ratios
2.) 300 miles in 6 hours and
250 miles in 5 hours Possible answer:
1. 300 miles:6 hours = 300 ÷ 6

6÷6
= 50
1
250 miles: 5 hours= 250÷5
5÷5
= 50
1
Y. Discussing new concepts and

3.) 5 adults to accompany 20 2. 5 adults :20 children= 5÷5= 1
children and 3 adults to 20÷5
accompany 12 children
3 adults:12 children = 3÷3 = 1/
12÷3
Both ratios simplify to ¼. Therefo

they are equivalent.
Z. Developing Mastery (Leads to Teacher will give word problem for Let learners answer the given
formative assessment 3 learners to answer: word problem.
A newly hired secretary can type 100 Students possible answer:

words in 120 seconds. At that rate, 100 = w
how many words can she type in 450 120 450
seconds? 100 x 450 = 120 x w
45 000 = 120w
45 000 = 120w
120 120
375 = w
Therefore, the secretary can type 3
words in 450 seconds.
AA. Finding practical applications of
BB. Making generalizations and
CC. Evaluating learning
DD. Additional activities for
5. REMARKS
6. 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 lesson work? No. of learners
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
U. What innovation or localized materials did I use/
teachers?
School Grade Level

10. OBJECTIVES
J. Content Standard: The learner demonstrates an understanding of key concepts of ratio and
proportion.
K. Performance Standards: The learner shall be able to use the concept of proportion in making life
decisions.
L. Learning Competencies/ Objectives (Write the LC code for each) The learners shall be able to identify t
different kinds of proportion and give examples for each. ABM_BM11RP-Ie-3
G. References

H. Other Learning Resources
EE. Reviewing previous lesson or - Teacher will ask learners about Student/s will then share yeste
topic- “Kinds of Proportion” Somebody from the class migh
“The topic yesterday was abou
proportion”
FF. Establishing a purpose for the Teacher will begin to discuss……

lesson
Today, we are going to discuss
about Kinds of Proportion.
Direct proportion also applies in
business. For instance, the total
amount of sales is directly
proportional to the number of
gadgets sold. The more gadgets sold,
the higher the total sales is.
GG. Presenting examples/ instances Consider the problem below:

of the new lesson
If 10 laptops cost P200,000, then
how much do 8 laptops cost?
We see that the greater the
number of laptops, the higher is the
total cost.
Setting up the ratio, we obtain
Number of laptops = 10 =8
Total cost 200,000 x
=10x=8(200,000)
X= P160,000
Let the teacher ask question? Possible answer of the student/s.
In the problem given, can you see the Yes maam! In the problem, the
direct proportion? Why? number of laptops and total cost a
directly proportional. It has two
values that may vary but the ratio
between them remains the same.
this proportion, an increase of one
variable will also increase the othe
variable and vice versa.
HH. Discussing new concepts and Teacher will present example:

 It takes Mark 30 minutes to Let learners answer the gi
burn 200 calories in a example.
treadmill. How long will it Possible answer:
take for Mark to burn 400
calories? minutes 30 x
calories = 200 = 400 = 30 . 400= 20
=12,000=200x x=60min
Let teacher discuss about Inverse

Proportion. Possible answers:
II. Discussing new concepts and In a T-shirt design factory, 5 5 employees x hour to finish the d
practicing new skills #2 employees can finish designing 20 T- 10 employees = 1 hour to finish th
shirts in one hour. How long will it
take 10 people to make 20 designs? X=5/10 (1) = ½ hour
The more employees on a job,

time needed to finish to co
When an increase in one q
results in to decrease in ano
shows an inverse proportion.
Another kind of proportion is
partitive proportion
Learners possible answer:
Example:
Elma wants to donate her 1+3+3+5=12
collection of figurines to four friends 96/12 =8
in the ratio 1:3:3:5. She has a total of (8)(5)= 40
96 figurines. If her best friend wants So, her bestfriend gets 40 fig
the most number of figurines, how
many figurines will she get?
…..so when a whole is partitioned into

equal or unequal ratios such concept
involves partitive proportions.
JJ. Developing Mastery (Leads to Teacher will let learners get ¼ sheet
formative assessment 3 of paper.
Paper and pen test:
Identify the following word/s and

answer it directly. Possible answers of the learne
___1. What kind of proportion 1. Direct Proportion

increases one variable that will also 2. Partitive proportion
increase the other variable and vice 3. Rate
versa? 4. Inverse proportion
___2. What kind of proportion that
whole is partitioned into equal or
unequal ratios?
___3. What do you call a ratio in
which the two terms are different in
units?
___4. What do you call an increase
in one quantity results in to decrease
in another?
KK. Finding practical applications of
LL. Making generalizations and
MM. Evaluating learning
NN. Additional activities for
7. REMARKS
8. REFLECTION
V. No. of learners who earned 80% in the evaluation
W. No. of learners who require additional activities
for remediation
X. Did the remedial lesson work? No. of learners
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
BB. What innovation or localized materials did I use/
teachers?
School Grade Level

13. OBJECTIVES
M. Content Standard: The learner demonstrates an understanding of key concepts of ratio and
proportion.
N. Performance Standards: The learner shall be able to use the concept of proportion in making life
decisions.
O. Learning Competencies/ Objectives (Write the LC code for each) The learners shall be able to solve problem
involving direct, inverse and partitive proportion ABM_BM11RP-If-4
I. References
19. Textbook Pages: Business Mathematics, Lopez-Mariano Norma D.,

J. Other Learning Resources
OO. Reviewing previous lesson or  Teacher will begin the lesson by Student/s will share yesterday’s
presenting the new lesson asking learners the topic they topic.
discussed last meeting.
Somebody from the class might sa
“The topic yesterday was abou
 Then he/she will share today’s of proportion”
discussion.
PP. Establishing a purpose for the Teacher will let the learners solve the Learners possible answers:
lesson following:
QQ. Presenting examples/ instances
of the new lesson 1. Three pieces of black ballpen 1.) 3/32=10/x
cost P32.00. How much do 10 2.) 140/3= 10/x
pieces of black ballpen cost? 3.) 3 = 1/3
2. Anna can type 140 words in 3 X+3
minutes. How many words can
she type in 10 minutes? 4.) P40,000 ; P60,000
3. Three man can finish doing the
interior designing of a house in
3 weeks. How many men is
needed to finish the interior
designing in a week?
RR. Discussing new concepts and 4.) Rey has two-thirds share in 21. Approximately 22 boxes
practicing new skills #1 their food business. He sold 22. Solution 1, x=30
half of his share for Solution 2; 1050= 35x
P20,000.00. what was his 23.Let x be the number of we
total share before selling? is saving money.
How much is the total capital 2/2000=x/15000
for the food business? 2 15000= 2000 x
5.) Three kittens can consume 8 30 000 = 2000x
boxes of fish cereals a week. X= 15
How many boxes of fish Therefore, it will take 15
cereals are needed to feed an for Aya to save P15,000.
additional of 5 kittens? 24.a. y=6
6.) In the proportion 15:35=x:70, b. y=48
what is x? c. y=6
7.) Aya wants to save money for d. y=16
her daughter’s birthday. In
SS. Discussing new concepts and two weeks, she was able to
practicing new skills #2 save P2,000. At this rate of
saving money, how many
TT. Developing Mastery (Leads to weeks will it take her to save
formative assessment 3 P15,000?
8.) In each of the following
statements, x and y are
inversely proportional.
a. When x is 4, what is y
when x is 8?
b. When y is 9, x is 16, what
is y when x is 3?
c. If y is 18 when x is 2, find
y when x is 6.
d. If y is 14 when x is 8, what
is y when x is 7?
UU. Finding practical applications of
VV. Making generalizations and
WW. Evaluating learning
XX. Additional activities for
9. REMARKS
10. REFLECTION
CC. No. of learners who earned 80% in the evaluation
DD. No. of learners who require additional activities
for remediation
EE. Did the remedial lesson work? No. of learners
FF. No. of learners who continue to require
remediation
GG. Which of my teaching strategies worked well?
Why did these work?
HH. What difficulties did I encounter which my
II. What innovation or localized materials did I use/
teachers?
DETAILED LESSON PLAN
School Grade Level 12

Teacher Learning Area BUSINESS
MATHEMATICS
Teaching Quarter 2ND
Dates and
Time
1. OBJECTIVES
A. Content Standards: Key concepts in buying and selling
B. Performance Standards: Analyse and solve problems on important factors
in managing a business; buying products and selling products.
C. Learning Competencies / Objectives
1. define break – even and

2. illustrate how to determine break – even point
( ABM – BM 11BS-Ij-8)
2. CONTENT: Buying and Selling

A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages :
3. Textbook pages : Business Math by Brian Roy C. Lopez et al. 96-98
4. Additional Materials from Learning Resource (LR)
B. Other Learning Resources: Power point, laptop, DLP, Meta cards
4. PROCEDURES:
Teacher’s Activity Students’ Activity
A. Reviewing
previous lesson * review on profit and loss * Students will answer the
or presenting the by letting the students following:
new lesson answer the activity on profit Determine whether the
and loss, then discuss some statement shows a profit or
of the items that needs loss situation. Write P for
clarification. profit and L for loss.
____1.Ben bought a pen at
10 Php each and sold it for 12
Php.
------ 2.Martha bought a
scientific calculator at 2,000
Php. When a new and
upgraded model was
released after two months,
she sold her scientific
calculator for 1200 Php to buy
the new one.
------ 3. A banana cue vendor
gains 100 Php for selling it at
10 Php per stick.
------- 4. The cost of 10 pieces
personalized calendar is 850
Php. It was sold for 150 Php.
------- 5. Mary bought a 16GB
memory card at 700 Php and
decided to sell it to her sister
for 750 Php.
B. Establishing a The teacher will clearly

purpose for the state and discuss the
lesson objectives of the lesson.
At the end of the lesson,

80% of the students should
be able to;
1. define break – even and
2. illustrate how to
determine break – even
point
C. Presenting * Using the meta cards, the Students are going to guess
examples / teacher will show meta card or give insights base on
instances of the one at a time ( each meta their own understanding of
new lesson card printed with different the word in the meta card.
words) .
* break-even
* fixed cost
* cost
* variable cost
* revenue
D. Discussing The teacher will give Students should listen

new concepts thorough discussions on to the teacher and
and practicing each word/ words in the take note of the topic
new skills # 1 meta cards and then show being discussed
slides on the definition of
each word./ concept.
 Break-even – the
point at which
revenue is equal to
total cost.
 Fixed cost – the cost
necessary to keep
the business running
regardless of the
sales volume.
 Variable cost – is the
cost of producing
each product.
 Revenue - an
important factor in
the break-even
analysis. Is the
product of the price
and the quantity sold.
 Break-even point –
the point at which the
business will neither
earn a profit nor
experience loss.
E. Discussing * The teacher will show The students listen and take
new concepts Example 1 and illustrate the down notes while the teacher
and practicing process in finding the introduces example 1.
new skills # 2 solutions as the break-even
point. ( Using systems of
linear equations)
* After showing the solution,
the teacher emphasis that
when TC > R ,the value of P
<0 which implies that the
business will occur loss.
However, when the company
earns a profit when TC > R.
When revenue is equal to
total cost, then that is the
break-even point. The
solution set.
Example 1.
x+y=4 ~ 1
x- y=2 ~ 2
Add eq. 1 and eq. 2 to find
the value of x.
Sol. x+y=4
+ x- y=2
2x +0 = 6
X=3
Substitute the value of x in
eq. 1.
x+y=4
3+y=4
y=4-3
y=1
SS {(3,1)}
In this example, at point
(3,1) is the break-even point.
F. Developing Let the students solve The students will be solving

mastery ( Leads examples 2 and 3. After 20 the given activity.
to formative min. the teacher will ask Find the solution of this
Assessment 3) volunteers to show their systems of linear equation.
solution in the board and
discuss. Correct some points 2. 2x+y = 5
that needs clarification. x – 3y = 6
3. x+y = 4
3x = 12
Possible answers:
2. x = 3 & y = -1
3. x = 4 & y = 0
G. Finding We can apply this concepts in  Students may have
Practical our daily life. vary answers and may
Applications of  Think of a situation present different
concepts and where break-even situations.
skills in daily applies.  Students may present
living.  How can you be sure different possible
that you can be of solutions.
profit or break-even?  Using the break-even
concept,
H. Making The teacher will ask the  Students will answer
generalizations students some questions the questions given.
and abstractions that leads to giving the  Answers lead to the
about the lesson definition and application of definition of different
the concepts. Also the concepts or terms.
teacher will call a volunteer  Give the process in
to summarizes the process solving systems of
in finding the solutions and linear equations.
determine the break-even
point trough the solution set.
I. Evaluating Quiz on the concepts / The students will answer the
Learning terms use in buying and activity. The possible
selling., then an item in answers are;
solving system of linear
equations for the break-even 1. break-even
point. 2. fixed cost
3. variable cost
4. break-even point
5. revenue
J. Additional Let the students answer
Activities for exercises I  The possible answers
application or for exercise I
recommendation  For group 1 answer
exercise I and group 2 1. 10x +2000
will answer exercise II 2. 30x
I – Let x be the number of 3. 1500
units. Complete the table 4. 40x
below. 5. 40x + 8000
Vari Fixed Total cost
able cost
cost
10x 2,000
400 30x+400
5x 5x+1500
2,500 40x+2500
40x 8,000
5. REMARKS:
6. 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?
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?

MATH
Teaching Dates Quarter 2ND
and Time
1. OBJECTIVES
solve problems involving buying and selling ( ABM – BM11BS – Ij-9)
A. References
2. Learner’s Materials pages
3. Textbook pages : Business Math by Brian Roy C. Lopez et al. pages
98-101
B. Other Learning Resources: DLP, Laptop, Power point, cartolina
4. PROCEDURES:
A. Reviewing previous With the use of a game  Each group will
lesson or presenting ( message relay),, form a line and the
the new lesson teacher gives the review leader will be the
about the following : last student in the
 Break-even line.
 Fixed cost  The first student in
 Variable cost line will be the one
 Revenue who will get the
 Break-even message from the
Point teacher.
Divide the students  As the teacher say
into 6 groups, then go, the first student
choose a leader will reveal/ tell the
which the last next student and
student in their line. pass on to the last
student, who will
run to the teacher
and tell the
message
 The first group who
can tell the correct
message win the
game.
B. Establishing a The teacher state the

purpose for the lesson objective of the lesson.

the students are
expected to solve
problems involving
buying and selling.
C. Presenting The teacher presents Students copy the
examples / instances of the following solution of each problem
the new lesson examples:
SOLUTION
1. Jay is planning to run In the problem, Jay
a coffee shop where he estimated that the fixed
plans to sell each cup of cost he needs to pay every
coffee at 50 pesos. He month is given by
assumed that the fixed FC = 40,000
cost he needs to pay on The variable cost is
a monthly basis VC = 10x since it will cost
amounts to 40,000 him 10 pesos a cup. So, for
pesos which includes all 2 cups the cost is 20 pesos
his expenses like the for 3 cups is 30 pesos, and
amount he needs to pay so on.
for the rent, wages for The total cost is the sum
his employees, his basic of the fixed cost and
expenses. So, even if variable cost. That is,
Jay has no sales, he is TC = FC + VC, where TC
still obliged to pay this is the total cost, and FC
amount. and VC are fixed cost and
variable cost, respectively.
If a cup of coffee costs Jay coffee shop’s total cost
Jay 10 pesos for the is TC = 40,000 + 10x,
bulk of grind coffee where x is the number of
beans, purified water cups of coffee.
and coffee filters. The revenue in the
a. draw the break-even problem, therefore, is
chart R = p.x = 50x.
b. what is the break-
even quantity? a. the break-even chart is
illustrated below. Note that
c. how much profit will the x-axis is the quantity (
he earn if he sells 500 number of cups of coffee
cups? 1500 cups ? sold)., while y-axis is the
amount in thousands of
d. how many cups must pesos.
y
be sold to earn a profit
of 40,000 pesos? 80000
60000
R = 5x TC = 40000 + 10x
40000 (1000, 50000)
20000
x
-1000 1000 2000 30004000
-20000 0 0
The break-even b. At break-even, TC = R,

quantity is 1,000 cups of so 50x = 40,000 +10x
coffee. This implies that 40x = 40,000
1, 000 cups of coffee X = 1000
must be sold each
month so that Jay will
not incur any profit or c. P=TC-R.
loss. Therefore, when we wish to find the profit
x=1000, the total cost is when x=500
50,000 which is equal to P= 50x – (40,000+10x)
the revenue. Notice that P= 40x – 40,000
the point A (1,000, = 40(500) – 40,000
5,000) on the graph =-20,000
refers to the break-even
point. Take note that the Observe that P < 0 when
amount of y-axis must x=500, which means that
be in thousands of the business will incur loss.
pesos. When x=1,500 cups, the
profit is given by P =
40(1,500) – 40,000 = Php
20,000. The value of P
here is positive which
implies that there is profit
when x= 1,500. The coffee
shop will earn Php 20,000.
This means that, in d. to earn a profit of

order to earn a profit of Php 40,000, we equate
Php 40,000, Jay must P= 40,000.
sell 2,000 cups of coffee 40x – 40,000= 40,000
in a month. Solving for x, we get,
x=2,000
.
The teacher gives Step 1. Given :
some steps to be used Php 10 per pad
in solving word Php 5, 000 FC
problems; Php 5 per pad - VC
Step 1. Identify the Step 2 :

given information
Step 2. Identify what is a. At what level of
being ask in the production ( that is, number
problem. of whole pad paper) will the
Step 3. Use appropriate business owner have a
formula / equation. profit of Php 2,000? A loss
of Php 1,000?
( Problem ) b. How many pad papers

A store owner sells 1 will he break-even?
whole pad paper at Php
10 per pad. His fixed c. Find the break-even
cost is Php 5,000 and point.
the variable cost is Php
5 per pad.
a. At what level of
production ( that is,
number of whole pad Solutions:
paper) will the business a. P = R – TC
owner have a profit of = 10x – ( 5,000+ 5x)
Php 2,000? A loss of = 5x – 5,000
Php 1,000? Since P = 2000, then in
b. How many pad P = 5x – 5000
papers will he break- 2,000 = 5x – 5 000
even? X = 1,400
c. Find the break-even To obtain a loo of 1000,
point. we set P = -1000 and solve
for x,
- 1000 = 5x – 5 000
4000 = 5x
800 = x
b. P = 5x – 5 000 = 0
x = 1,000 pad papers
c. When x = 1,000, we get

R = 10 ( 1,000)
= 10, 000
Hence, the break-even
point is ( 1000, 10 000)
E. Discussing new The teacher will Solution
concepts and practicing present this questions to
new skills # 2 the students, from the a. R = px
given questions , the = ( 15 – x)x
teacher is expected to = 15x – x2
explain & discuss the
answer to the students. b. P = R – TC
Suppose that the total = (15x – x2) – (30+2x)
cost ( in pesos) of a = -x2 +13x – 30
business is TC = 30+2x,
and the unit price ( in c. 15x – x2 = 30 + 2x
pesos ) of a certain 0 = x2 + 2x – 15x + 30
commodity is p = 15-x. 0 = x2 – 13x + 30
X = 3 or x = 10
a. Write the revenue
Break-even points:
function. ( 3, 36), ( 10, 50 )
b. Write the profit
function. d. P = 10 = - x2 + 13x – 30
c. Find the break-even 0 = - x2 + 13x – 40
point 0 = x2 - 13x + 40
d. How many units are X = 5 or x = 8
needed to earn a profit
of 10 pesos?
F. Developing mastery GROUP ACTIVITY Directions: Solve the
( Leads to formative Each group will select a given problem and each
Assessment 3) leader, secretary and a group will select one
reporter. number / item to be
presented to the whole
A company that class.
manufactures T-shirts
arrived with the 1. Sketch the graph of R(x).
following functions: 2. Sketch the graph of C(x).
3. Find the break-even
R(x) = 75x – 3x and point (s).
C(x) = 125 + 16x , 4. For what outputs will a
where x is in hundreds loss occur?
of T-shirts.
G. Finding Practical The learners are asked

Applications of to give their own real
concepts and skills in life situation that
daily living involves break-even.
H. Making The following questions Possible answers:
generalizations and will be asked;
abstractions about the 1. What is break-even? 1. Break-even occurs
lesson 2. How to determine when revenue and total
break- even point? cost are equal.
2. to determine the break-
Or even point is through
The teacher will instruct finding the solution using
the students to write systems of linear equations
their generalization on / formula.
the topic in their journal.
I. Evaluating Learning In a one whole sheet of ( The Problem)
paper, solve the
problem below and The finance department
show your solutions. of XYZ battery modelled
that the company’s cost
function is given by
C(x) = 156+19.7x, where
C(x) is the cost in thousand
pesos for manufacturing
and selling x thousands of
batteries. The department
arrived at the price-demand
function given by
p(x)-94.8-5x, where p(x) is
the price of each battery if x
thousands of batteries are
demanded, 0≤ 𝑥 ≤ 18.
1. How much is the price if
9,480 batteries were sold?
2. Set up the revenue
function.
3. Using the revenue
function and cost function,
set up the equation for the
profit function.
4. Find the break-even
points.
5. Will the company
experience loss if 12,000
batteries were sold?
Justify.
6. Sketch the break-even
chart.
J. Additional Activities Let the students answer Students will answer
for application or the problem at home. problem C at home on
recommendation page 101.
Lopez and Associates

sells its product at 16
pesos per kilo. It has been
recorded that the
company’s variable cost is
6 pesos per kilo and the
fixed cost is 2,000 pesos.
1. Set up the total revenue
function.
2. Set up the total cost
function.
3. Set up the profit function.
4. How much is the profit if
800 kilos of its products
were sold?
5. Determine the break-
even point(s).
6. How many kilos of the
product is needed to
recover the fixed cost?
5. REMARKS:
6. 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?
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?

Teacher Learning Area BUSINESS MATH
and Time
1. OBJECTIVES
1. illustrate how interest is computed as applied to

a. mortgage
b. amortization
c. services / utilities
d. deposits and loans ( ABM – BMIIBS – Ij – 10 )
A. References
2. Learner’s Materials pages 166 – 172
103 – 111
B. Other Learning Resources: laptop, DLP, Power point, calculator
4. PROCEDURES:
A. Reviewing With the use of a Game : Trip to Jerusalem
previous lesson game, the teacher Mechanics
or presenting the gives the review 1. All students are participants.
new lesson about the following: 2. As the music play, the students will
 Simple continue moving around the circle.
interest 3. When the music stop, the student
 Ordinary must take his/her sit.
interest 4. For the student who don’t have a
 Compound sit, he/she is the will pick one paper
interest from the bowl and read it, then
 Exact interest answer the question.
 Maturity value 5. in case of wrong answer, a
volunteer student to answer is given
a chance to save his/her friend or call
a friend.
B. Establishing a At the end of the
purpose for the lesson, 80% of the
lesson students will be able;
1. illustrate how
interest
is computed as
applied to
a. mortgage
b. amortization
c. services / utilities
d. deposits and
loans
C. Presenting The teacher present

examples / the following: Each student is required to choose
instances of the one of the terms being define and
new lesson 1. Mortgage – is discuss / tell something about the
probably the biggest term.
loan, usually obtained
for a house, a house
and lot or machinery.
2. Mortgage loan – is
when you use your
property as collateral
for a loan from a
financial institution.
3. Down payment – is
usually a certain
percent of the
purchase price of the
property.
4. Amortization – the
instalment payment
on the loan.
5. Amortization table
– the schedule
prepared showing the
instalment payments
for the period of
payment.
D. Discussing ( The teacher will Solution:

new concepts pose this problem to
and practicing the students.) a. Down payment = Purchase Price x
new skills # 1 You are planning Down payment %
to buy a house and DP = 2,400,000 x 20%
lot and secure a = 480,000 pesos
mortgage given that
the price of the house b. The amount of mortgage loan is
and lot is 2, 400, 000 computed as;
pesos. The total ML = PP – DP
estate dealer is = 2,400,000 -480,000
asking for a 20 % = 1,920,000 pesos
down payment
a. How much is the c. Using the
down payment? A = I x P x ( 1 + I )n
b. How much would ( 1 + I )n - 1
be the amount of the = 14,389.21 pesos
mortgage loan/ d. for the interest
c. Assume that you 14,389.21 x 0.06 = 863.35
are to pay 14, 389.21 For the principal
pesos monthly at an 14,389.21 – 863.35 =
interest rate of 6 %. 13,525.86
d. How much would
go to the interest and
how much to the
principal ?
E. Discussing Example for deposit Solution
new concepts Given : Let P be the principal
and practicing ( solve and discuss investment at 8%. Then 56,000
new skills # 2 this by pair ) pesos – P be the principal investment
at 10%.
Seth invested The total principal invested was
56,000 pesos in two 56,000 pesos
bank accounts. One The total interest earned was 5,
of the accounts pays 560 pesos
8% interest per year,
and the other account Computation may be summarized as
pays 10% interest per follows
year. If the total 8% 10% Total
interest earned on the Prin. P 56,000 56,000
investment is 5,560 Int. 0.08P 0.1(56,000- 5560
pesos after one year, P)
how much money
was invested in each
account?
Since the total interest is equal to the
sum of the interest on the first and
 The teacher second account, we can write
will have a 0.08(P)+0.10(56000-P) = 5,560
follow-up 0.08(P) + 5560-0.10(P) = 5560
discussion -0.02(P)= 5560-560
after the -0.02(P) = - 40
students P = 2,000 pesos invested on the first
answer the account, hence, 56,000-2,000 =
problem 54,000 is the amount invested on the
second account.
F. Developing Example on Student answer will be …

mastery ( Leads instalment (
to formative individual) We solve for the amount financed by
Assessment 3) subtracting the D.P. from the
The instalment instalment price
price of a table is I.P. = 5,000
5,000 pesos for a 12 D.P. = 2,000
month loan of a down Amount Financed = IP – DP
payment of 2,000 = 5,000 – 2,000= 3,000
pesos was made, Instalment payment = 3000 ÷ 12
how much is the = 250 pesos monthly
instalment payment?
G. Finding Draw lots activity
Practical  Students who happens to pick
Applications of  The teacher blank numbers are lucky coz
concepts and let each they don’t have to answer.
skills in daily student to pick  Students who get numbers
living a number in with corresponding questions
the box will give sample application of
 Five of those the lesson by giving situation.
numbers have
corresponding
question.
H. Making Let the students Possible answers
generalizations answer the puzzle on 1. loan
and abstractions page 170 of your text 2. down payment
about the lesson book. 3. purchase
4. interest
5. principal
6.mortgage
7.collateral
8. amortization
9.installment
10 cash
I. Evaluating 1 whole Answers
Learning A three – burner
mixed range with a. Net invoice price
electric oven has a 29,880 x 5% = 1,494
list price of 29,880 29,880 – 1,494 = 28,386
pesos and a trade
discount of 5% . The b. Down payment
seller calls for 30% 28,386 x 30% = 8,515.80
discount with the
balance payable in a c. Principal balance
year at 1 % per 28,386 – 8,515.80 =
month interest rate. 19,870.20 pesos
Find d. monthly payment
a. Net invoice price 19,870.20 ÷ 12 =
b. down payment 1,655.85 x 1% = 16.56
c. Principal balance 1,655.85 + 16.56 =
d. monthly payment 1,672.41 pesos
J. Additional Using the same

Activities for problem in your
application or evaluation, prepare
recommendation manually the
amortization schedule
for the first 6 months.
5. REMARKS:
6. 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?
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?

Teacher Learning Area BUSINESS MATH
Teaching Quarter 2ND
Dates and
Time
1. OBJECTIVES
C. Learning Competencies / Objectives (Write the LC Code for each)

At the end of the lesson, 80 % of th students should be able to
illustrate the different types of commissions. ( ABM – BMI1BS – IIa – 11)

A. References
2. Learner’s Materials pages173-178
112-115
4. Additional Materials from Learning Resource (LR) :
B. Other Learning Resources: power point, laptop, and calculator

4. PROCEDURES:
A. Reviewing The teacher review first Expected answers:
previous lesson on the percentage. Let the
or presenting students answer the 1. ( 12/40) x 100 = 30%
the new lesson following questions.
2. 100 x 0.25 = 25
1. What percent of 40 is
12? 3. 0.15 ( 600) + 500 = 590
2. What is twenty five
percent of 100? 4. 0.3(1000) + 0.25(4,000)
3. What is sum oof 15 = 300 + 1,000 = 1,300
percent of 600 and
500? 5. 0.10(4,000) +
4. What is the sum of 0.05(2,000) + 6,000
30% of 1,000 and = 6, 500
25% of 4,000?
5. What is the sum of
10% of 4,000, 5% of
2,000 and 6,000?
In presenting the new

lesson, the teacher will ask *Students will give different
the following questions: answers based on their
a. What is commission? understanding and prior
b. What are the types of knowledge.
commission? * serve as the reward for
services rendered by the sales
people
* relationships between the
employer and the employees of
the firm which involves money or
its equivalent.
* Straight commission,
Graduated commission and
Salary plus commission
B. Establishing a The objectives of this
purpose for the lesson is for us to know
lesson what is commission?
What the three types of
commission?
C. Presenting ( The teacher present the

examples / ff. problems to the Students try to determine the type
students and let them of commission in each problem.
instances of the answer what is ask for.
new lesson Then the teacher solicits
answer from the students
discuss it with the
students.)
Examples
1. Carla works on a “
commission only” basis
and receives 3% on her
monthly sales without a
base salary. What is her
commission and total pay
during a month when she
sells Php 120,000 worth of
appliance, but her
customer cancelled an
order for Php 12,000 and
returned the appliance
which was already
delivered?
2. Mary has a monthly
commission plan where
she receives 2.5% on the
first Php 100,000 of sales
during the month and 3.5
% on sales above Php
100,000. If her total sales
during the month is Php
150,000, compute her
commission.
3. Mr. Cruz decides to
work for ABC company
that will pay him Php 3,500
per week and 6% of any
sales above Php 3,000. If
he sold goods worth Php
5,000, what is his gross
pay?
D. Discussing ( The teacher will Students takes note on the

new concepts enumerate and discuss the discussion of the teacher.
and practicing types of commissions)
new skills # 1 * for type 1. Straight
Commission – which is
when a sales agent is paid
a percentage of sales only.
Example 1. Straight
Commission
Solution:
There are instances at
which goods are returned
and orders are cancelled.
If it happens, the sale is
not eligible for a
commission. With that, we
compute for the
commission as follows:
12,000 is subtracted from
the total sales,
120,000–12,000=108,000
So from 108,000 sale, the
commission is computed
as
108,000(0.03)=3,240
pesos
Example 2. Graduated
Commission
Solution:
We compute for the

commission as follows:
150,000 – 100,000 =
50,000 pesos
Sales Com- Com-
Amoun miisio mssio
t n n
Rate
100,00 0.025 2,500
0
50,000 0.035 1,750
Total 4,250
Commission
Example 3. Salary Plus

Commission
Solution:
5,000 - 3, 000 = Php

2,000
His commission is
2,000(0.06) = php 120
His gross pay is computed
as,
3,500+120 = Php 3,620
for that week.
E. Discussing ( The teacher will group the Possible solution:

new concepts students by pair and let the He automatically earns a 2 %
and practicing answer the given problem, commission on his sales,
new skills # 2 call a volunteer to share 96,500(0.02) = Php 1,930
their output.)
To compute his earnings from
Answer this problem by the 1st bonus,
pair. 96,500–40,000 = Php 56,500
Christopher has a (56,500)(0.01) = Php 565
monthly commission plan
where he receives 2 % To compute his earnings from
commission on all his the 2nd bonus,
sales for the month. If his 96,500-80,000=Php 16,500
sales exceeds Php 40,000, (16,500)(0.01) = Php 165
a bonus of 1 % of
everything over Php Total commission = 1,930 + 564
40,000 is given to him. For +165 = Php 52,660
sales more than Php
80,000, an additional 1%
of everything over Php
80,000 is received. How
much is his total
commission during a
month when he had total
sales of Php
96, 500?
F. Developing ( For mastery of the Possible Solution:

mastery ( Leads lesson, the teacher give
to formative the activity to the a. Since she did not exceed the
Assessment 3) students and let them quota on the first week, she is
discuss their answer with only entitled to the commission
their partner. ) on the preceding week.
To compute for the
In ½ cw, write your commission for the 2nd week,
complete solution of the 14,498(0.03) = 431.94
problem. To compute for the 3rd week,
14091(0.03) = 422.73
Joyce is a sales To compute for the 4th week,
agent for kitchen 16,818(0.03) = 504.54 Total
appliances. Her basic Commission = 1,359.21
monthly salary is Php
16,000. As an agent, she b. For the month of September,
is expected to sell Php aside from her base monthly
10,000 worth of appliance salary of Php 16,000, she has a
every week. Whenever commission amounting to Php
she exceeds the quota, 1,359.21. Therefore, her total
she gets a 3 % earning for September is
commission on the week’s 16,000 + 1,359.21 =
total sale. The following Php 17, 359.21
table shows how she did
on sales for the month of
September.
Week Sales
1 9, 855
2 14,398
3 14,091
4 16,818
a. How much is
Joyce’s commission
all in all?
b. How much does she
earn for the month
of September?
G. Finding The teacher will ask the Students will give different
Practical students to site situations situation base on their
Applications of where commission is understanding of the topic.
concepts and applicable.
skills in daily
living
H. Making The teacher ask the Answer:
generalizations following questions, the
and abstractions first to give the correct 1. serve as a reward in services
about the lesson answer will earn 5 pesos. rendered which is in percentage.
1. What is commission? ( Monetary)
2. Give the 3 types of 2. Straight, Graduated and
commission. Salary Plus
3. What commission is 3. Salary Plus
when a person gets paid 4. Graduated
salary and a percentage of 5. Straight
his / sales?
4. What commission is
when a sales agent is paid
a percentage of sales
only?
5. What commission is
based on the agent’s level
of sales?
I. Evaluating Let the students complete Complete the table below

Learning the table.
Total Commis Amount
sales - of
sion Commis
rate -sion
40,000 3%
5% 2,500
150,000 1,000
3.5% 13,000
1,300,00 2%
0
35,000 1,400
8.2 % 1,394
62,000 6,875
5% 962.5
13 %
J. Additional Let the students do this at
Activities for home.
application or
recommendation 1. David is paid a monthly
salary of 12,000 pesos and
earns a commission of 4%
in sales. If he sold a total
amount of 80,000 pesos
during the month, how
much is his gross pay?
2. Charlie receives 5 %
commission on all his
sales up to 12,000 pesos.
If he is given 7 % on all
sales in excess of 12,000
pesos, how much is his
gross pay if his target
sales is 45,000 pesos.
5. REMARKS:
6. 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?
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?

MATH
and Time
1. OBJECTIVES

At the end of the lesson, 80 % of the students should be able to;
1. compute commission on cash basis and
2. compute commission on instalment basis ( ABM-BMI1BS – IIa – 12)

A. References
2. Learner’s Materials pages173-178
112-115
B. Other Learning Resources: Manila paper, pen, Calculator and power point
4. PROCEDURES:
A. Reviewing previous As a review let the Possible answer of
lesson or presenting students Activity 1. students on activity 1.
the new lesson
1. Each student will roll Margin – is sales minus the
the wheel and wait until cost of goods sold
it stop.
2. the student will read Mark down – is the
the word that is in the difference between the
pointed by the arrow original or old selling price
and say something and the new selling price.
about it.
3. each correct Commission – the amount
definition / identification of money received by an
earns 2 points. employee or agent for
4. student with most performing a business
number of correct transaction or service.
answer earn more
points and the highest is Straight commission – is
the winner. when a sales agent is paid
a percentage of sales only.
Salary Plus commission –

is when a person gets paid
a salary and a percentage
of his / her sales.
B. Establishing a At end of this lesson,

purpose for the lesson the students should be
able to;
compute commission
earned on a particular
cash basis and
instalment basis.
C. Presenting ( The teacher will

examples / instances of discuss on what is Students listen attentively
the new lesson commission on cash and take some notes on
and instalment basis.) the discussion.
* Commission on cash
basis is the commission
earn from cash sales
taken as percentage
regardless of the time.
* Commission on
instalment basis is a
commission earn from
instalment sales.
Commission is based
on monthly
amortization.
D. Discussing new ( The teacher will  Students will just

concepts and practicing present the questions copy the problem
new skills # 1 and discuss the and the solution.
solutions to the Then, listen on the
learners.) discussion specially
on how to solve the
Take this problem : problem
Carmen Yambao is a  Ask questions /
sales agent for the High clarifications
Ace Realty. She is paid
based on commission
only. She is given a 2 %
commission on her
sales. For the current
month, her sales was
1,035,000.00 pesos.
Her commission would
be:
Solution :
Gross Earning = Basic
Salary + Commission
GE=10,000 +
1,035,000 x 2%
= 10,000 + 20,907
= 30,907 pesos
( this is an example for
commission on cash
basis)
E. Discussing new ( the teacher will pose

concepts and practicing the problem and let the  The students will try
new skills # 2 students answer it. Call to answer the
a volunteer to share his problem and
/ her answer.) discuss their with
their sit mate.
Example 2.  Students will make
sure that will arrived
Assuming a sale of at the same answer,
120,000.00 pesos paid as agreed.
in monthly instalment of
10,000.00 pesos, the
commission is based on
the 10,000.00 pesos
made by the buyer.
Therefore, if the
commission paid is, 3%,
the monthly commission
would be 3% x 10,000 =
300 pesos.
F. Developing mastery Answer this by group The students will solve the
( Leads to formative and discuss: problem .
Assessment 3) ( for mastery, the
teacher present this
problem and let the This the possible answers:
students answer it by
group and have a a. Commission
discussion on their 50,000 ( 5% ) = 2,500
answer.)
Roger works as a
sales agent for the Hard b. Gross Earnings
Working Trading and GE=MS + Commission
earns a basic monthly = 8,000 + 2,500
salary of 8,000 pesos = 10,500 pesos
plus a 5% commission
on all his sales. If he
made total sales of
50,000 pesos for the
month, find his:
a. Commission
b. Gross Earnings
G. Finding Practical Each group should give Students / group have

Applications of at least 3 situations on varied answers.
concepts and skills in commission.
daily living
H. Making The teacher instruct Students will answer on
generalizations and students to write their their journal.
abstractions about the generalization on their
lesson journal
I. Evaluating Learning Answer the problem Possible answer:

below:
Given:
Ping bought a brand 16,500 pesos - amount
new washing machine 10 months - time
worth 16,500 pesos. 7 % - commission
She will pay it in a
straight monthly basis
for 10. Months. Her sale Solution:
agent was given a 7 %
commission. 1. 16,500 ÷ 10 = 1,650
1. How much is her pesos.
monthly amortization? Monthly amortization of
2. How much is the Ping.
monthly commission of
the agent? 2. Since the monthly
3. What is the total amortization is 1,650 then,
commission of the 1650 x 3% = 49.50 so, the
agent?
monthly commission of the
agent is 49.50.
3. Ping pay the washing for

10 months, and since the
agent has a commission of
49.50 monthly, then,
49.50x 10 = 495 pesos.
The total commission of the
agent is 495 pesos.
J. Additional Activities Let the students do

for application or activity C. on page 179.
recommendation ( Business Mathematics
textbook)
5. REMARKS:
6. REFLECTION
earned 80% in the
evaluation
require additional
activities for
remediation
C. Did the remedial
learners who have
caught up with the
lesson
continue to require
remediation
E. Which of my
teaching strategies
these work?
encounter which my
can help me solve?
teachers?

MATH
and Time
1. OBJECTIVES

At the end of the lesson, the students are expected to illustrate;
how to obtain down payment, gross balance, and current increased
balance ( ABM_ BMI1BS-IIa-13)
A. References
2. Learner’s Materials pages 166-167
108-109
B. Other Learning Resources: laptop, boxes, DLP, Power point
4. PROCEDURES:
A. Reviewing previous From our previous Students give different
lesson or presenting lessons, recall the answers based on their
the new lesson following: understanding of the
1. What is down previous lessons.
payment?
2. What is gross
balance?
3. What do you think is
current balance?
B. Establishing a At the end of the lesson, Students just listen to the

purpose for the lesson the students are teacher as the teacher
expected to illustrate; discuss the objectives of
1. how to obtain the lesson
down payment
2. how to obtain
gross balance
3. current increase
balance.
C. Presenting Teacher present the

examples / instances of following example on
the new lesson how to obtain down
payment.
A brand new house

and lot at a well-known
subdivision is priced at
3,500,000 pesos
requiring a down
payment of 20%.
a. How much is the
down payment of the
said house and lot?
b. How much is the
gross balance of the
said house and lot?
c. Find the current
increase balance of the
house and lot when 2%
interest is add on in
every monthly
instalment for 6
months.
D. Discussing new Using the problem  The students copy

concepts and practicing presented above, lets the solution and
new skills # 1 answer letter a. How listen to the teacher
much is the down as he / she discuss
payment of the said the process.
house and lot?
Solution:
Down payment =  Students may ask
Purchase price x down some questions /
payment percentage clarifications
DP = 3,500,000 x 20%
= 3,500,00 x 0.20
= 700,000 pesos
 The teacher
discuss the
process
E. Discussing new Using the same

concepts and practicing problem, let us answer  The students copy
new skills # 2 letter b. How much is the solution and
the gross balance of the listen to the teacher
house and lot? as he / she discuss
the process.
Solution:
GB = PP – DP
= 3,500,000 – 700,000
= 2,800,000 pesos is Students may ask some
the gross balance in the questions / clarifications
house and lot.
 The teacher
should discuss
the process
F. Developing mastery Now, let answer letter
( Leads to formative c. Find the current  The students copy
Assessment 3) increase balance of the the solution and
house and lot when 2% listen to the teacher
interest is add on in as he / she discuss
every monthly the process.
instalment for 6
months.
Solution: Students may ask some

questions / clarifications
Since 2% interest per
month is added to the
gross balance for 6
months, then
2% x 6 = 12 %
The gross balance is
2,800,000 pesos
So, current balance is
computed as ;
CB=GB + GB x I
= 2,800,000 x
2,800,000 ( 12%)
= 2,800,000 +
336,000
= 3,136,000 pesos
Is the current balance.
The teacher should

discuss the process
G. Finding Practical 1. Do you think down

Applications of payment and balances Students give different
concepts and skills in can be apply in our daily answers
daily living living?
2. How can you apply
this in your daily living?
3. Cite situation where
this concepts can be
apply.
H. Making Let the students define Possible answers
generalizations and the following terms: * Down payment
abstractions about the - certain percent of the
lesson * Down payment purchase price of the
property.
* Gross balance
* Gross balance
* Current increase - obtain by subtracting
balance the product of the purchase
price and the down
payment rate from the
purchase price.
* Current increase balance

- is the sum of the gross
balance and the product of
the gross balance and the
interest rate.
I. Evaluating Learning Answer the following in Possible answers.

½ cross wise.
Solution:
A town house worth
2,400,000 pesos which a. DP = PP x DP %
requires 35% down = 2,400,000 x 35%
payment and payable = 840,000 pesos
for 18 months with 1 %
interest per month. b. GB = PP – DP
= 2,400,000 -- 840,000
a. How much is the = 1,560,000 pesos
down payment?
c. CIB = GB + GB x T x I
b. How much is the = 1,560,000 +
gross balance? 1,560,000 x 18 (1%)
= 1,560,000 + 280,800
c. Determine the current = 1,840,800 pesos
increase balance
d. MP = CIB ÷ T
d. What is the monthly = 1,840,800 ÷ 18
payment? = 102,266.67 pesos
J. Additional Activities Please do activity 3 on

for application or page 110
recommendation
5. REMARKS:
6. REFLECTION
earned 80% in the
evaluation
require additional
activities for
remediation
C. Did the remedial
learners who have
caught up with the
lesson
continue to require
remediation
E. Which of my
teaching strategies
these work?
encounter which my
can help me solve?
teachers?

MATH
and Time
1. OBJECTIVES
C. Learning Competencies / Objectives :

At the end of the lesson, 80% of the students should be able to solve
problems involving interest and commissions. ( ABM_BMI1BS-IIb-14)
A. References
2. Learner’s Materials pages 151 - 177
102-115
B. Other Learning Resources: DLP, Laptop , Power Point, Cartolina,
scissor, marker, cabbage
4. PROCEDURES:
A. Reviewing previous ( The teacher will let the Act on the situation that is
lesson or presenting students do a role play posted in the screen.
the new lesson on the situation
presented below)
Rico had been offered

two jobs from two
different companies.
Company A offered her
5.25% commission on all
his sales, while
Company B offered a
4% commission with a
monthly salary of 6,000
Php on his sales.
B. Establishing a At the end of the lesson,

purpose for the lesson 80% of the students
should be able to solve
problems involving
interest and
commissions.
C. Presenting 1. Joel is looking for

examples / instances of new and used cars. He
the new lesson found out that a new car
costs 800,000 pesos.
Typically, a used car
goes for 55% of the
price of a new car. What
is the price of a used
car?
2. Christopher has a
monthly commission
plan where he receives
2 % commission on all
his sales for the month.
If his sales exceeds Php
40,000, a bonus of 1 %
of everything over Php
40,000 is given to him.
For sales more than
Php 80,000, an
additional 1% of
everything over Php
80,000 is received. How
much is his total
commission during a
month when he had
total sales of Php
96, 500?
D. Discussing new For example 1. The

concepts and practicing solution is as follow;
new skills # 1
Given : The students will copy the
solution and ask
800,000 – price of new clarifications
Car
55% - percentage rate
of the price of the used
Car
The price of the used
car is the product of the
price of the new car and
the percentage rate
given for the used car.
800,000 x 55% =
440,000 pesos the
price of the used car.
E. Discussing new Example 2 ( on

concepts and practicing commission ) the The students will copy the
new skills # 2 present and discuss the solution and ask
solution of the problem. clarifications
He automatically earns
a 2 % commission on
his sales,
96,500(0.02) = Php
1,930
To compute his
earnings from the 1st
bonus,
96,500–40,000 =
Php 56,500
(56,500)(0.01) =
Php 565
To compute his
earnings from the 2nd
bonus,
96,500-80,000=
Php 16,500
(16,500)(0.01) =
Php 165
Total commission =
1,930 + 564 +165 =
Php 52,660
F. Developing mastery 1. If Lilia paid 980 pesos Possible answers

( Leads to formative in interest at 14% for 2
Assessment 3) years, how much money 1 I = Prt
did she borrow? P = I ÷rt
= 980 ÷ 14% x 2
2. Jed Montenegro is a = 14,000 pesos
car sales agent. He is
paid commission only
at the rate of 2.5%. For
the current month, he 2. Commission
sold cars totalling = 1,875,000 x 2.5 %
1,875,000 pesos. How = 46, 875 pesos
much is his commission
?
G. Finding Practical Give any situation Students make or think of

Applications of where interest and problem that can be solve
concepts and skills in commission is applied in using interest and
daily living daily living. commission.
H. Making Lets’ Play

generalizations and  All students must
abstractions about the Direction : participate in the
lesson In the cabbage I game.
inserted something. As  Answer the
soon as the music start, question that are
you are going to pass inside the cabbage
the cabbage to the right
student next to you.
When the music stop,
the student who have
the cabbage will get off
one leave , attach there
is the question that you
are going to answer.
 After the game,

the teacher will
discuss some
points that
needs
clarification.
I. Evaluating Learning Answer the following Answers:
problems;
1. Given:
1. David is paid a S = 12,000
monthly salary of C = 4%
12,000 pesos and earns TS = 80,000
a commission of 4% in Solution
sales. If he sold a total GP = 12,000+ 80,000
amount of 80,000 peso ( 0.04)
during the month, how = 12,000 + 3,200
much is his gross pay? = 15,200 pesos
2. Tessa borrowed 2. Given :

2,000 pesos at 12 % P = 2,000
interest for 2 years. Find r = 12 %
the interest. t = 2 years
solution
I = Prt
= 2,000 x 12 % x 2 years
100
= 480 pesos
J. Additional Activities Do activity B. on page

for application or 110
recommendation
5. REMARKS:
6. REFLECTION
earned 80% in the
evaluation
require additional
activities for
remediation
C. Did the remedial
learners who have
caught up with the
lesson
continue to require
remediation
E. Which of my
teaching strategies
these work?
encounter which my
can help me solve?
teachers?
School Grade Level

Teacher Learning Area Business Math
Teaching Dates Quarter 2nd
and Time
I. OBJECTIVES
A. Content Standards: The learner demonstrates understanding on key concepts

of the fundamental operations of mathematics as applies in salaries and
wages.
B. Performance Standards: The learner is able to apply appropriate
mathematical operation in computing salaries and wages.
C. Learning Competency: Define salary, wage, income and benefit
ABM_BM11SW-IIc-1
1.
D. Learning Objectives: At the end of 1 hour lesson, students are expected to do
the following:
1. Define salary and wage
2. Define income and benefit
3. Differentiate salary and wage
4. Construct a Venn diagram illustrating the similarities and differences of
salary and wage
II. CONTENT: Salaries and Wages
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide Pages: pages 122-125
2. Learner’s Material Pages: pages 124-129
3. Textbook Pages
4. Additional materials from Learning Resource (LR) Portal
B. Other learning Resources
https://www.youtube.com/watch?v=_q2EpQsje8w
https://www.youtube.com/watch?v=4FY_l3OpZ-4
IV. PROCEDURE
A. Reviewing previous Show a sample of pay The possible answer of
lesson or presenting slip to the students. Ask students:
new lesson these questions: Students will look at the pay
(5 minutes) 1. What terms can you slip and examine what is the
see from the given content and arrive a
pay slip? possible answer.
2. Which term are 1. Employee name,
familiar to you? employee number,
gross, net income,
deductions
2. gross, net income,
deductions
B. Establishing the The teacher will present (Students listen attentively)
purpose for the lesson the lesson objectives of
(2 minutes) the day.
students are expected to:
1. Define salary and
wage
2. Define income and
benefit
3. Differentiate salary
and wage
4. Construct a Venn
diagram illustrating
the similarities and
differences of salary
and wage
C. Presenting examples/ The teacher will present a (Students watch and listen
instances of the new story called Salary Man attentively)
lesson through a video. The possible answer of
(10 minutes) Guided questions: students:
1. What is story all
about? “The story is all about a
2. Was the man able to man who is paid in salary
manage his work-life? basis.”
Why? Why not?
“The man wasn’t able to
manage his work-life
because he has no choice
but to work harder because
of the quota that needs to
be achieved. He was not
able to balance work and
family for he needs to
double time working to
sustain the needs of the
family, otherwise, he will be
replaced by another if he
will not do his job well.”
D. Discussing new  Present a video about (Students watch and listen
concepts and salary and wages. Ask attentively)
practicing new skill #1 the students the
(20 minutes) following questions: The possible answer of
1. Define Salary. students:
2. Define Wage
3. What is the difference 1. Salary is a fixed regular
between salary and payment, typically paid on
wage? a monthly or biweekly
basis but often expressed
as an annual sum, made
4. Cite an example of an by an employer to an
employee who receive employee.
a salary and wage? 2. Wage is usually
associated with employee
compensation that is
based on the number of
 Present the definition hours worked multiplied
of Salary and wage, by an hour rate of pay.
income and benefit 3. The difference between
Salary is a fixed salary and wages is the
regular payment, person receiving a salary
typically paid on a is not paid a smaller
monthly or biweekly amount for working fewer
basis but often hours, nor is he paid more
expressed as an for working overtime.
annual sum, made by Someone who is paid
an employer to an wages receives a pay rate
employee. per hour, multiplied by the
Wage is a fixed number of hours worked.
regular payment, This person is considered
typically paid on a to be a “non-exempt”
monthly or biweekly employee.
basis, made by an
employer to an
employee; it is the
part of the total
production that is the
return to labor as
earned income, as
distinct from the
remuneration received
by capital as
unearned income.
Income is money
earned by working or
through investments
Benefit is a payment
or gift made an
employer, the state, or
an insurance
company.
E. Developing mastery True or False. If the The possible answer of
(leads to Formative statement is TRUE, the students:
assessment 3) students will stand,
(5 minutes) otherwise, if it is False,
the will remain seated. 1. True
1. Salary is a fixed 2. True
periodical payments 3. False
made to persons 4. True
doing or engaged in 5. True
manual work.
2. Wage is a payment
for manual work that
usually temporary or
casual in nature.
3. Salary is usually
calculated by the
number of days the
person has rendered
service.
4. Income is money
earned by working.
5. Benefits are received
by an employee from
employer yearly.
F. Finding practical The teacher will pose this The possible answer of
applications of concepts question to the students students:
and skills in daily living what is the application of “It is visible in every
(3 minutes) the lesson outside the employee around the world.
classroom? They receive salary as an
income gained after
working.”
(4 Making The teacher will ask the “Salary or wage, benefits is
generalizations and question “Why salary or important for the reason that
abstraction about the wage, benefits is it compensate the hard work
lesson important in the life of an of the employee and gives
(5 minutes) employee?” an opportunity of an
The teacher will call employee to have an extra
volunteer to share his/her earnings to sustain living. “
ideas
(5 Evaluating learning 1. Construct a Venn Students will construct a
(10 minutes) diagram illustrating the Venn diagram illustrating
similarities and the similarities and
differences of salary differences of salary and
and wage wage
1. Salary is a fixed regular

payment, typically paid
2. What is the difference on a monthly or biweekly
between income and basis but often
benefits? expressed as an annual
sum, made by an
employer to an
employee.
2. Wage is usually
associated with
employee compensation
that is based on the
number of hours worked
multiplied by an hour rate
of pay.
3. The difference between
salary and wages is the
person receiving a salary
is not paid a smaller
amount for working fewer
hours, nor is he paid
more for working
overtime. Someone who
is paid wages receives a
pay rate per hour,
multiplied by the number
of hours worked. This
person is considered to
be a “non-exempt”
employee.
4. Income is money earned
by working or through
investments while benefit
is a payment or gift made
an employer, the state, or
an insurance company.
(6 Additional activities The teacher will give Students will interview some
for application or activity related to salary of their relatives and ask the
remediation and wages. Let the questions.
students interview any
relatives who are working
in salary-based and in
wage-based. Ask what
are the benefits of being
paid in salary-based and
in wage-based and how
does these people able to
manage their work.
V. REMARKS
VI. REFLECTION
earned 80% in the
evaluation.
require additional
activities for
remediation who
scored below 80%.
C. Do the remedial
learners who have
caught up with the
lesson.
continue to require
remediation.
E. Which of my teaching
strategies worked
well? Why did these
work?
encounter which my
can help me solve?
localized materials did
I use/ discover which I
wish to share with
other teachers?
Writer: Winly B. Luminton

Casisang National High School
Attachment 1: Pay Slip
Gross Product Corporation

Malaybalay City, Bukidnon
PAY SLIP
Period: Month of May
Name: Juan Dela Cruz
Employee no.: 123456
Salary P 4, 000.00
Less: Deductions
SSS Premium P 109.00
Philhealth 50.00
SSS Loan -
Pag-Ibig 50.00
W/Tax -
School Canteen 300.00
Total Deductions 509.00
Net Salary P 3 491.00
Paid By: _____________ Received By:___________

Cashier
Attachment 2: Venn Diagram
Name: __________________________________ Date: ________________
Section: _____________________________
Activity:
1. Construct a Venn diagram illustrating the similarities and differences of salary
and wage
2. What is the difference between income and benefits?

School Garde Level

and Time
VII. OBJECTIVES
E. Content Standards: The learner demonstrates understanding on key concepts

wages.
F. Performance Standards: The learner is able to apply appropriate
G. Learning Competencies: Differentiate gross from net ABM_BM11SW-IId-3
H. Learning Objectives:
1. Define Gross and net
2. Differentiate gross from net
3. Construct a Venn diagram illustrating the differences and similarities of gross
and net
VIII. CONTENT : Salaries and Wages
IX. LEARNING RESOURCES
C. References
7. Textbook Pages
D. Other learning Resources
https://www.youtube.com/watch?v=2eHbkUQVisU
X. PROCEDURE
G. Reviewing previous The teacher will recap The possible answer of
lesson or presenting the terms found in the students:
new lesson pay slip and ask the 3. Employee name,
(3 minutes) following questions: employee number,
3. What terms can you gross, net income,
see from the given deductions
pay slip? 4. gross, net income,
4. Which term are deductions
familiar to you? 5. Yes/No
5. Have you 6. Yes
experienced working
like part-time?
6. Have you received a
pay slip and
wondered where all
of the money went?
H. Establishing the The teacher will present (Students listen attentively)
students are expected to
o the following:
5. Define gross and net
6. Differentiate gross
and net
7. Construct a Venn
diagram illustrating
the similarities and
differences of gross
and net
I. Presenting examples/ The teacher will present The possible answer of

instances of the new a video clip about gross students:
lesson and net. Students will 1. Gross Earning is wages
(5 minutes) answer the following or salary before
questions base on the deductions for the taxes
video. and other purposes.
1. What is Gross 2. Net earnings is the
earning? amount of earned by
2. What is Net Income? any person from the
3. What is the gross earnings less the
difference between total deductions.
gross and net
income?
the gross and net is, they
are both earned by a
person however, gross
earned amount before
subtracting the total
deductions while net
earned amount after
deduction from the gross.
J. Discussing new  The teacher will (Students listen attentively)

concepts and practicing discuss the definition
new skill #1 of Gross and net (Students will also take
( 19 minutes) earnings. notes on the discussion of
the teacher)
Gross earnings or
gross pay is the total
amount of money that
an employee is paid.
Net earnings is the
amount of earned by
any person from the
gross earnings less
the total deductions.
 Ask the students to

study the problem
presented below.
1. Jonathan has a total
earnings amounting
to P20, 524.17. If he
receives a total
deduction of P3,
826.21, how much is
his net earnings?
𝑁 =𝐸−𝐷
N= P20, 524.17 - P3,
826.21
N = P16, 697.96
2. Linda has a monthly (Some students will
net amounting to volunteer themselves to
P10, 568.23. if she share their answers)
receives a total
deduction of P4,
235.18, how much is
her total earning? The possible answer of
𝐸 =𝐷+𝑁 students:
E= P4, 235.18 + P10, 1. Problem no. 1 asked for
568.23 the net earnings while
E= P 14, 803.41 problem no. 2 asked for
Question: the total earnings.
1. What is the 2. Net earnings is the
difference between amount of money earned
problem no.1 and after gross income is
problem no. 2? being deducted from the
2. How would you total deductions while
distinguish net total earnings is the
earnings from total amount of money earned
earnings? before it is being
3. How would you deducted.
recognize if the 3. The problem will talked
problem asks for the about the take home pay
net earnings? of an employee after all
4. How would you the deduction id being
recognize if the subtracted.
problem asks for the 4. The problem will talked
total earnings? about the total amount of
5. Why is it important to money earned by an
know the deductions employee before taxes
in your pay slip? and other deductions are
being subtracted.
Then the teacher call a 5. It is important to know
volunteer to the deductions in our pay
answer/share his/her slip in order for us to
ideas on the given assess on where does
questions. our money went.
K. Developing mastery The teacher will have a The possible answer of

(leads to Formative game called “Sit Down- students:
assessment 3) Up”.
(5 minutes) Mechanics:
1. This game is an 1. True
individual game. 2. False
2. No need of pencil nor 3. False
paper, instead use the 4. True
whole body to perform 5. True
this activity. 6. False
3. This is the same with 7. False
the true or false 8. False
activity. STAND when 9. True
your answer is TRUE, 10. True
otherwise, SIT DOWM
if it is FALSE.
4. The statement will be
read twice.
5. This is a single
elimination round.
Each items compose
of 2 points.
True or False:
1. Gross earnings is
always greater than
net income.
2. Net earnings can be
greater than gross
earnings.
3. The total deductions
is always equal to
the total of net
earnings.
4. If the total
deductions is zero,
then gross earnings
is equal to net
earnings.
5. The sum of the
deduction and the
net pay is equal to
the total earnings.
6. If the total earnings
is equal to the
deductions, then the
net pay is twice as
much as the
deductions.
7. The sum of the net
earnings and total
deduction is greater
than the total
earnings.
8. The gross earning is
always equal to the
net earnings.
9. The gross earning is
the total amount of
money that an
employee is paid.
10. The net earning is
the amount of
earned by any
person from the
gross earnings less
the total
deductions.
L. Finding practical The teacher will ask this (Students will answer the
applications of concepts question to the students questions in pair and
and skills in daily living “What is the difference volunteers will share their
(3 minutes) between gross and answers)
net?”and let them work
by pair and call volunteer The possible answer of
to share this ideas. students:
“We can apply this in our
day to day life for instance
in our parents salary. We
knew now that they are not
receiving the exact amount
they worked instead its only
net earnings. “
M. Making The teacher will let the (Students will write in
generalizations and students write in journal journal their learnings on
abstraction about the their learnings on this this day’s lesson and
lesson day and answer this answer the question)
(3 minutes) question “What is the
difference between “The difference between the
gross and net?” gross and net is, they are
both earned by a person
however, gross earned
amount before subtracting
the total deductions while
net earned amount after
deduction from the gross.”
N. Evaluating learning Construct a Venn Students will construct a
(20 minutes) Diagram illustrating the Venn diagram illustrating
different and similar the similarities and
between gross and differences of Gross and net
earnings.
1. Gross Earning is wages

or salary before
deductions for the taxes
and other purposes.
2. Net earnings is the
amount of earned by
any person from the
gross earnings less the
total deductions.
the gross and net is, they
are both earned by a
person however, gross
earned amount before
deductions while net
earned amount after
deduction from the gross.
O. Additional activities for In a ¼ sheet of paper, The students will answer the
application or answer the problem activity.
remediation below.
(3 minutes) Grace worked in the
following schedule for
one week: Monday, 10
hours; Tuesday, 5 hours;
Wednesday, 4 hours;
Thursday, 6 hours and
Friday, 7 hours. He was
paid P45.50 an hour.
How many hours did
Grace work that week?
What was Grace’s gross
pay that week?
XI. REMARKS
XII. REFLECTION
H. No. of learners who
earned 80% in the
evaluation.
I. No. of learners who
require additional
activities for
remediation who
scored below 80%.
J. Do the remedial
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
can help me solve?
N. What innovation or
wish to share with
other teachers?

Attachment 1: Pay Slip
Gross Product Corporation

Malaybalay City, Bukidnon
PAY SLIP
Period: Month of May
Name: Juan Dela Cruz
Employee no.: 123456
Gross P 4, 000.00
Less: Deductions
SSS Premium P 109.00
Philhealth 50.00
SSS Loan -
Pag-Ibig 50.00
W/Tax -
School Canteen 300.00
Total Deductions 509.00
Net P 3 491.00
Paid By: _____________ Received By:___________

Cashier
Attachment 2: Venn Diagram

Name: __________________________________ Date: ________________
Section: _____________________________
Activity: Construct a Venn diagram illustrating the similarities and differences of gross
and net
School Garde Level

and Time
XIII. OBJECTIVES
I. Content Standards: The learner demonstrates understanding on key concepts

wages.
J. Performance Standards: The learner is able to apply appropriate
K. Learning Competencies: Compute gross and net ABM_BM11SW-IId-2
L. Learning Objectives:
1. Compute the value of the Gross, Deduction and Net earnings
2. Solve problems involving computing gross and net earnings
XIV. CONTENT : Salaries and Wages
XV. LEARNING RESOURCES
E. References
11. Textbook Pages
F. Other learning Resources
https://www.youtube.com/watch?v=2eHbkUQVisU
XVI. PROCEDURE
P. Reviewing The teacher will ask questions as The possible answer of
previous lesson part of a review. students:
or presenting 1. What is gross earnings? 1. Gross earnings is the
new lesson 2. What is net earnings? amount earned by
(4 minutes) 3. What is the difference between any person before
gross and net? subtracting the taxes,
benefits, loans, and
other possible
deductions.
2. Net earnings is the
amount earned by
any person from the
gross earnings less
the total deductions.
3. The difference
between the gross
and net is, they are
both earned by a
person however,
gross earned amount
before subtracting the
total deductions while
net earned amount
after subtracting the
total deduction from
the gross.
Q. Establishing a The teacher will present the (Students listen

purpose for the lesson objectives of the day. attentively)
lesson At the end of the lesson, students
(2 minutes) are expected to o the following:
8. Compute the value of the Gross,
Deduction and Net earnings
9. Solve problems involving
computing gross and net
earnings
R. Presenting Let the students read a short story: (Students listen

examples/ “Terrence cannot wait for his mom attentively)
instances of the to get home. After all, it is not
new lesson every day that you get your first
(3 minutes) job. Terrence was just hired at the The possible answer of
Shop Grocery as a sacker they will students:
pay him 400 pesos per hour. He
can work up to 35 hours a week “Terrence has totally
during summer, and he can work forgotten about payroll
20 hours a week during school taxes and any other
year. Terrence is so excited! Mon payroll deductions. He
said he could get a motorcycle if will not really take home
he could find a job to make the P56, 000 a month“
payments. On his way home,
Terrence stopped by the Cycle
Shop to check out that cool bike
one more time. He even picked out
the most awesome helmet in the
shop. His buddies will be so
jealous. Terrence has it all figured
out. 35 hours a week at P400 an
hour is P14, 000. Wow! That is
P56, 000 a month (P14, 000 x 4).
Mom will be proud.”
Question:
What is wrong with Terrence’s
reasoning?
Will Terrence really take home
P56, 000 a month?
S. Discussing The teacher will present a short (Students watch and
new concepts video about how to compute gross listen attentively)
and practicing and net earnings.
new skill #1 Questions: The possible answer of
(15 Minutes) 1. What formula can you infer student:
based on the video?
The teacher will check if student “The formula is the net
answer is correct and present the earnings is equal to the
formula and examples. Let the total gross earning less
students try to answer the total deductions.”
examples.
Let E be the total earnings is the
sum of the total deduction (D) and
the net earnings (N). The net earning is
𝐸 =𝐷+𝑁 P1000.00
Holds that for all non-negative N = E-D
numbers, E, N, D. N= 1500.00- 500.00
Example: N= P1000.00
What is the total net earnings if the
total deduction is P500.00 with a
gross of P1500.00? Linda’s total earnings is
P14, 803.41
Linda has a monthly net amounting E= D+ N
to P 10.568.23. If she receives a E= 4,235.18 +10.568.23
total deduction of P4,235.18, how E = P14, 803.41
much is her total earnings?
T. Developing The teacher will have a Quiz Bowl. The possible answer of
mastery (leads The students will be group into 12 students:
to Formative groups. Each group must have at
assessment 3) most 3 members. Each group will 1. P7, 500.00
(15 minutes) be given an illustration board and a 2. P40, 450.00
chalk. Each group will write their 3. P100, 000.00
answer in the illustration board. 4. P1, 200.00
The Quiz Bowl will only have one 5. P600.00
level with 5 questions good for 2
minutes.
11. Kit receives a net income
amounting to P10,500. If he
has a total of earnings of
P18,000, how much is his total
deductions?
12. Fritz has a monthly net income
amounting to P35,000. If he
has a total deduction of P5,450
, how much is his total
earnings?
13. Jacky’s annual net income is
P70,000.00. What is her annual
gross income if the total
deduction is 30% of her gross?
14. Denzoe worked on a holiday
where the pay is 1.50 of the
regular pay. If her regular daily
rate is P800, then what is her
holiday pay
15. Sam works at a company and
is paid P60 pesos per hour,
how much is his gross income
if she works 10 hours?
U. Finding practical “Where can we apply this topic in The possible answer of
applications of our daily life” students:
concepts and “We can apply this topic
skills in daily in our daily life wherein
living we knew already on how
(3 minutes) to compute the gross,
deductions and net
earnings of our parents
and even us someday
when we will have a
work.”
V. Making The teacher will ask the students The possible answer of
generalizations questions about the topic. The students:
and teacher will let the students write 1. To get the value of net
abstraction their answers in their journal and earnings, just subtract
about the make generalization based on their the total deduction
lesson answers. from the total
(3 minutes) Questions: earnings.
1. How will you get the value of a 2. To get the value of
net earning given the total total earning, get the
earning and total deduction? sum of the total
2. How will you get the value of a deduction and net
total earning given the net earnings.
earnings and total deduction? 3. To get the value of
3. How will you get the value of total deduction, get the
the total deductions given the difference of total
total earning and net earnings? earning and net
earnings.
W. Evaluating The teacher will have a group The students possible
learning moving quiz. The 12 groups will be answer:
(15 minutes) divided to half and they will be
staying in the respectively places. 1. Albert will received
There are 12 stations all in all: 6 P15, 000 each
stations for 6 groups and another 6 payday.
stations for other 6 groups. 2. Lucy will earn
Each group will be given only 2 P787.50 a week
minutes to answer the 6 stations. 3. Tina’s total earning a
They will be moving month is P18, 052.77.
counterclockwise after the teacher 4. Clint’s total deduction
will say move right after 2 minutes. is P 2, 172.57.
Answers should be in a ¼ sheet of 5. Steve earned a total
paper. of P4, 650.00 last
Stations: week.
1. Albert earns P7,500 a week. 6. Janine will earn a
Albert is paid every two weeks. total of P2 565.00 a
What gross pay does he week.
receive each payday?
2. Lucy works fifteen hours a
week and earns P52.50 per
hour. How much does she earn
in a week?
3. Tina has a monthly net
amounting to P12,614.62. If
she has a total deduction of
P5,438.15, how much is her
total earnings?
4. Clint receives a net income
amounting to P17,827.43. If he
has a total of earnings of
P20,000, how much is his total
deductions?
5. Steve earned P4,300 last week
at his regular job. Last week he
also worked 10 hours at his
part-time job that pays him P35
per hour. How much is his total
earnings last week?
6. Janine works as bank teller
and is paid P45 an hour. Find
her gross pay a week when he
works 57 hours a week?
X. Additional The teacher will give more problem Student’s possible
activities for related to the topic. answers:
application or
remediation 1. Anton’s total net pay is P5 1. His gross
000.00. If his gross earning earnings after 10
is P13, 000.00, how much months is P30,
is his total deduction? 000.00
2. Assume that the gross 2. The gross income
revenue of ABC, a paint of the company is
manufacturing company, P500 000
totaled P1 300 000.00 and
expense were as follows:
 Cost of raw
materials: P150 000
 Supply Costs: P60
000
 Cost of equipment:
P340 000
 Labor costs: P150
000
 Packaging and
shipping: P100 000
What is the gross income of
the company?
XVII. REMARKS
XVIII. REFLECTION
O. No. of
learners who
earned 80%
in the
evaluation.
P. No. of
learners who
require
additional
activities for
remediation
who scored
below 80%.
Q. Do 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?
School Garde Level

and Time
XIX. OBJECTIVES
M. Content Standards: The learner demonstrates understanding on key concepts

wages.
N. Performance Standards: The learner is able to apply appropriate
O. Learning Competencies: Compute gross from net ABM_BM11SW-IId-2
P. Learning Objectives:
1. Compute the value of the Gross, Deduction and Net earnings
2. Solve problems involving computing gross and net earnings
XX. CONTENT : Salaries and Wages
XXI. LEARNING RESOURCES
G. References
15. Textbook Pages
H. Other learning Resources
XXII. PROCEDURE
Y. Reviewing Drill: With the use of flashcards, The possible answer of
previous lesson students are task to answer every students:
or presenting questions written in each
new lesson flashcards.
(5 minutes) 1. True or False: Net earnings is 4. True
sometimes greater than the 5. True
total deduction. 6. Anton’s total
2. True or False: The sum of the Deduction is P8
total deduction and net 000.00
earnings is equal to the gross 7. His gross earning
earning. after 10 months is
3. Anton’s total net pay is P5 P30, 000.00
000.00. If his gross earning is 8. Shane earns
P13, 000.00, how much is his P1960.00 a week.
total deduction?
4. Kenneth works as a shopping
mall security guard and is paid
P3, 000 pesos monthly, how
much is his gross income if he
works 10 months?
5. Shane works 8 hours a day
and earns P35.00 per hour.
How much does she earn in a
week?
Z. Establishing a The teacher will present the (Students listen
purpose for the lesson objectives of the day. attentively)
lesson At the end of the lesson, students
(2 minutes) are expected to o the following:
10. Compute the value of the Gross,
Deduction and Net earnings
computing gross and net
earnings
AA. Discussing The teacher will have a game Students will group
new concepts called “PUZZLED ME!” themselves by 5-6
and practicing Mechanics: members. They will solve
new skill #1 1. This is a group activity the problem as fast as
(22 minutes) compose of 5-6 members. they can but surely. After
2. Each group will be given a completing answering all
problem and a puzzled sheet. the problem, the groups
3. Groups are given problems to will be forming the word.
solve and every answer in each Lastly, they will form a
item has a corresponding letter. line and shout the word.
4. Each group will form the letters
into a word.
5. The group will form a straight
line vertically and shout the The possible answer of
word. students:
6. The first group who can finish
the task will receive the highest 1. P9, 730.00
point. 2. P 450.00
WORD: LOVE GOD 3. P1, 724.25
L - P9, 730.00 4. P4, 730.00
O - P450.00 5. P 1 Million
V - P488,888.89 6. P 450.00
E - P 1 Million 7. P488,888.89
G - P1, 724.25
D - P4, 730.00
PROBLEM:
1. Steven bought a new laptop on
credit. The laptop costs P15,
430.00. With the minimum
down payment of P1, 500,
Steven must pay P350.00 per
month for 12 months. How
much more is Steven paying
for the laptop by buying it on a
payment plan?
2. Jane works as a sales lady and
is paid P30 pesos per hour,
how much is his gross income
if she works 15 hours?
3. Robert worked in the following
schedule for one week:
Monday, 7 hours; Tuesday, 5
hours; Wednesday, 8 hours;
Thursday, 9 hours and Friday,
4 hours. He was paid P52.25
an hour. What was Robert’s
gross pay that week?
4. Mr. Tan’s work start from
6:00am until 5:00pm. If his
hourly rate is P430.00, how
much is his daily income?
5. Annie’s annual net income is
P700,000.00. What is her
annual gross income if the total
deduction is 30% of her gross?
6. Yasmine worked on a holiday
where the pay is 0.25 of the
regular pay. If her regular daily
rate is P1,800, then what is her
holiday pay?
7. Selena’s deduction is 45% of
her total gross income. If her
annual total deduction is
P400,000.00, what is her net
income?
The possible answer of

The teacher together with the students:
students will checking the activity 1. The activity is quite
and time to give feedback with the interesting.
guided questions below? 2. The strategy was
1. How did you find the activity? collaborative wherein
2. What was your strategy in each members helped
order to do the activity as fast one another in order to
as you can? arrive to a correct
Was the activity challenging? Why answer.
or why not? Yes, because we have to
solve as fast as we can in
order to finish it early.
BB. Developing The teacher will give more Student’s possible
mastery (leads activities to let the students have answers.
to Formative mastery of the lesson. The 1. Rosalee’s commission
assessment 3) students are to answer the is P1 800
(10 minutes) following: 2. Jenny earns P8.75 per
1. Rosalee works as a sales hour.
representative for a furniture
manufacture and gets paid a
commission of 4.5% of the
amount of merchandise that
she sells. Last week her sales
totaled P4 000.00. How much
is her commission?
2. If Jenny’s salary is P350.00
per week and she works 40
hours, what does she earn per
hour?
CC. Finding The teacher will call volunteer to (Students are expected to
practical role play the topic role play the topic
applications of emphasizing the net
concepts and earning and deductions)
skills in daily
living
(3 minutes)
DD. Making The teacher will ask the students The possible answer of
generalizations questions about the topic: students:
and 4. How will you get the value of a 4. To get the value of net
abstraction net earning given the total earnings, just subtract
about the earning and total deduction? the total deduction
lesson 5. How will you get the value of a from the total
(3 minutes) total earning given the net earnings.
earnings and total deduction? 5. To get the value of
6. How will you get the value of total earning, get the
the total deductions given the sum of the total
total earning and net earnings?
deduction and net
earnings.
The teacher will call volunteer to 6. To get the value of
given his/her realization. total deduction, get the
difference of total
earning and net
earnings.
EE.Evaluating Short quiz: In a ¼ sheet of paper The possible answer of
learning answer the following. students:
(15 minutes) 1. Nathan earns P30, 000 a week. 1. P60, 000
He is paid every two weeks. 2. P30, 000
What gross pay does he
receive every payday?
2. An employee earned a gross of
P40, 200. This gross is
inclusive of P300/hour pay in
his part-time job where he
worked for 34 hours in a
month. What is then his total
gross income without his part-
time?
FF. Additional The teacher will give more problem Students possible
activities for related to the topic. answers,
application or
remediation 1. Maria works at John’s Machine 1. Maria’s raise is P1
Shop and was just notified that 995.00
she will receive a 7% annual 2. Marco’s gross
raise. Her current salary is P28 income is P185
500.00 per year. How much is 000.00
her raise?
2. Assume that Marco earns an
annual income of P100 000.00
from his financial management
consultancy work. Marco earns
P70 000.00 in rental income
fron his real estate properrties,
P10 000.00 in dividends from
shares he owned at Company
XY, and P5 000.00 in interest
income from his savings
account. How much is John’s
gross income?
XXIII. REMARKS
XXIV. REFLECTION
V. No. of learners
who earned
80% in the
evaluation.
W. No. of learners
who require
additional
activities for
remediation
who scored
below 80%.
X. Do 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?
School Grade Level

and Time
XXV. OBJECTIVES
Q. Content Standards: The learner demonstrates understanding on key concepts

wages.
R. Performance Standards: The learner is able to apply appropriate
S. Learning Competencies: Enumerate the benefits of a wage earner
ABM_BM11SW-IIe-4 and Define each of the benefits given to wage earner
ABM_BM11SW-IIe-5
T. Learning Objectives:
1. Enumerate the benefits of a wage earner
2. Define each of the benefits given to wage earner
3. Role-play and Solve problems involving benefits
XXVI. CONTENT : Salaries and Wages
XXVII. LEARNING RESOURCES
I. References
17. Teacher’s Guide Pages: pages 125127
19. Textbook Pages
J. Other learning Resources
https://www.youtube.com/watch?v=5val26vXaso
XXVIII. PROCEDURE
GG. Reviewing previous Drill: Find the value of The possible answer of
lesson or presenting the variable x of the students:
new lesson following algebraic 1. 𝑥 = 12
(5 minutes) equation: 2. 𝑥 = 1686
600
1. = 500 3. 𝑥 = 2 250 000
𝑥
𝑥
2. 2 − 543 = 300
3. 𝑥 = 22.5 ∗ 10 ∗ .
10 000
HH. Establishing the The teacher will present (Students listen attentively)
students are expected to
o the following:
1. Enumerate the
benefits of a wage
earner
2. Define each of the
benefits given to
wage earner
3. Role-play and Solve
problems involving
benefits
Discussing new The teacher will show (Students listen attentively)
concepts and practicing the video clip about the
new skill #1 benefits of a wage (Students are taking notes
(10 minutes) earners and discuss on the following benefits)
each of this.
Enumerate the benefits
of a wage earner:
1. Long term benefits:
retirement, death,
disability
2. Minimum wage
earner tax exemption
3. Bonuses and
allowances (e.g.
travel, rice, meal,
clothing and laundry)
4. 13th month pay,
holiday pay, special
pay, overtime pay,
night shift differential,
and hazard pay.
5. Leave incentives:
sick, paternity, solo The possible answer of
parent, and others students:
6. Health-related
benefits and 1. Retirement is a benefit
insurances is like saving account.
The employee pays a
The teacher will let the monthly retirement fee
students find a pair and for the retirement pay
define the following which will be received
terms and discuss after: after the employee’s
1. Retirement service.
2. Minimum Wage 2. Minimum Wage Earner
Earner Tax Tax Exemption (RA
Exemption (RA 9504) 9504) is if the
3. Maternity/Paternity employee’s salary is at
Benefit the minimum set by the
4. Bonuses/Allowances( Department of Labor
travel, rice, meal, and Employment for
clothing etc) each particular region in
the country, then the
employee is entitles of
the exemption.
3. Maternity/Paternity
Benefit is a benefit that
can be a availed by a
female or male
employee when female
employee will deliver a
child, and for cases the
male is needed, the
male can apply for a
leave as provide in the
Paternity Leave Act of
1996 (RA 8187).
Bonuses /Allowances(
travel, rice, meal, clothing
etc) are some amount given
by the company to their
employees for them to
enjoy.
II. Discussing new The teacher will also (Students listen attentively)
concepts and practicing discuss how the
new skill #2 computations of some
(15 minutes) benefits are:
1. Retirement Benefit
The minimum
retirement pay is
given by
𝑅 is the retirement
pay, 𝑅 = 22.5 𝑥 𝑃 𝑥 𝑇
𝑃 is the daily rate and
𝑇 is the number of
years served.
2. 13th Month Pay
Let 𝑥 be the annual
basic salary of an
employee. The 13th
month pay of this
1
employee must be 12
of 𝑥
3. Maternity Benefit
Let 𝑥 be the average
monthly salary of an
employee. Then 2.6𝑥
and 2𝑥 for caesarean
and normal delivery,
respectively.
4. Holiday pay
Holiday pay refers to
payment of the
regular daily wage for
any non-working
regular holiday. Note
that if the employee
worked on a holiday,
then he will receive
twice his daily wage.
Examples:
1: Larry served
Company A for 22 years
with an average daily
rate of P467.35. He
plans to retire and avail
of his retirement benefit.
How much is the
minimum retirement pay
that he will receive?
𝑅 = 22.5 𝑥467.35 𝑥 22
𝑹 = 𝑷𝟐𝟑𝟏, 𝟑𝟑𝟖. 𝟐𝟓
2: Mr. Buenavista
receives an annual
salary P240,000. At the
end of the year, what
would be his 13th month
pay?
13th month =
1
(240,000)
12
𝟏𝟑𝒕𝒉 𝒎𝒐𝒏𝒕𝒉 𝒑𝒂𝒚
= 𝑷𝟐𝟎, 𝟎𝟎𝟎
3: Mr. Torres plans to
retire and utilize his
retirement benefit. How
much is the minimum
retirement pay that he
will receive for serving
the company in 15 years
rate of P481.23?
𝑅 = 22.5 𝑥 481.23 𝑥 15
𝑹 = 𝑷𝟏𝟔𝟐, 𝟒𝟏𝟓. 𝟏𝟑
4: Mr. Abiog’s daily rate
is P765.00, and is given
a sick leave of 30
working days. Suppose
the sick leave benefits is
convertible to cash and
he has incurred 7
absences only (all due to
sickness). How much will
he get?
First, since he incurred 7

absences, so there are
only 30 − 7 = 23 days
that can still be
converted to cash.
23 𝑥 765 = 𝑷 𝟏𝟕, 𝟓𝟗𝟓
5: The total allowance
the company X give to
their employees is
exactly 15% of their
salary. Mr. Zack’s salary
this month is P27,
345.56, where his
allowances are meal and
clothing. If his clothing
allowance is fixed at
P2,500, then what is his
meal allowance for the
month?
Since it is given that

15% of his salary is from
allowances, so we have
27, 345.56 𝑥 0.15 =
4,101.83
And the total allowance
= meal allowance +
clothing allowance, we
have 4,101.83 =
𝑚𝑒𝑎𝑙 𝑎𝑙𝑙𝑜𝑤𝑎𝑛𝑐𝑒 + 2,500
𝑴𝒆𝒂𝒍 𝒂𝒍𝒍𝒐𝒘𝒂𝒏𝒄𝒆
= 𝑷𝟏, 𝟔𝟎𝟏. 𝟖𝟑
JJ. Developing The teacher will give The possible answer of
mastery (leads to more activities to let the students:
Formative assessment students have mastery
3) of the lesson. The 1. Y
(5 minutes) students will answer 2. Y
what is being asked. 3. Y
4. N
State whether the 5. Y
following is a benefit of a 6. N
wage earner or not. 7. N
Write “Y” for yes and “N” 8. Y
for no. 9. Y
1. Special Day Pay 10. Y
2. Travel Allowance
3. Paternity Leave
4. Maternity Benefit for
all fathers
5. Motor Car Insurance
6. Leave without pay
7. Tax
8. Holiday Pay
9. Rice Incentive
10. Living Allowance
KK. Finding practical The teacher will call The possible answer of
applications of concepts volunteer to answer the students:
and skills in daily living question “Where can we “We can apply this topic in
(3 minutes) apply this topic in our our daily life for we know
daily life?” now what are the benefits
received by our parents and
somehow the benefits that
we will receive when we
start working.”
LL. Making The teacher will call The possible answer of
generalizations and volunteer to answer the students:
abstraction about the question “Why benefits
lesson is important in the life of “Benefits is important for the
(3 minutes) an employee?” and reason that it gives an
make a generalization opportunity of an employee
about the topic. to have an extra earnings to
sustain living. “
MM. Evaluating learning Activity: Role-play The students will work
(17 minutes) Group the students by together as a group to make
six-eight members and a simple scenario, role-play,
ask them to make a and solve the problem they
simple scenario similar created.
at most 3-minute to the
problem to be presented.
They should emphasize
the benefits of wage
earners and how they
are computed
Group 1: Larry served

Company A for 22 years
rate of P467.35. He
plans to retire and avail
of his retirement benefit.
How much is the
that he will receive?
Group 2: Mr. Buenavista
receives an annual
salary P240,000. At the
end of the year, what
would be his 13th moth
pay?
Group 3: Mr. Torres
plans to retire and utilize
his retirement benefit.
How much is the
that he will receive for
serving the company in
15 years with an
average daily rate of
P481.23?
Group 4: Mr. Abiog’s
daily rate is P765.00,
and is given a sick leave
of 30 working days.
Suppose the sick leave
benefits is convertible to
cash and he has
incurred 7 absences only
(all due to sickness).
How much will he get?
Group 5: The total
allowance the company
X give to their
employees is exactly
15% of their salary. Mr.
Zack’s salary this month
is P27, 345.56, where
his allowances are meal
and clothing. If his
clothing allowance is
fixed at P2,500, then
what is his meal
allowance for the
month?
NN. Additional activities The teacher will give The possible answer of the
for application or more problem related to students
remediation the topic.
Solve the problem George’s gross pay is

below. P461.00
Geroge works for a
garden center, where he
is paid a salary of
P350.00 per week plus a
commission of 6% of the
amount of the
merchandise that he
sells. Last week his
sales totaled P1 850.00.
what was his gross pay?
XXIX. REMARKS
XXX. REFLECTION
CC. No. of learners who
earned 80% in the
evaluation.
DD. No. of learners who
require additional
activities for
remediation who
scored below 80%.
EE.Do the remedial
learners who have
caught up with the
lesson.
FF. No. of learners who
continue to require
remediation.
GG. Which of my
teaching strategies
these work?
HH. What difficulties did
I encounter which my
can help me solve?
II. What innovation or
wish to share with
other teachers?
School Garde Level

and Time
XXXI. OBJECTIVES
U. Content Standards: The learner demonstrates understanding on key concepts

wages.
V. Performance Standards: The learner is able to apply appropriate
W. Learning Competencies: Distinguish taxable from nontaxable benefits
ABM_BM11SW-IIe-6
X. Learning Objectives:
1. Define taxable and non-taxable benefits
2. Distinguish taxable from nontaxable benefits
3. Draw a concept map about taxable and non-taxable benefits
XXXII. CONTENT : Salaries and Wages
XXXIII. LEARNING RESOURCES
K. References
23. Textbook Pages
L. Other learning Resources
https://www.youtube.com/watch?v=HxZ7nNY_-ec
XXXIV. PROCEDURE
OO. Reviewing The teacher will group the
previous lesson or students by pair. Then, Let The students will complete
presenting new lesson the students answer the the KWL Chart about
(5 minutes) KWL Chart about taxable taxable and nontaxable
and nontaxable benefits. benefits.
What What What I What What What I

I I Learned I I Learned
Know Want Know Want
to to
know know
Call at most 3 groups to Select groups will present

present their output. their output.
PP.Establishing the The teacher will present (Students listen attentively)
purpose for the lesson the lesson objectives of the
(2 minutes) day.
students are expected to o
the following:
1. Define taxable and non-
taxable benefits
2. Distinguish taxable from
nontaxable benefits
3. Draw a concept map
about taxable and non-
taxable benefits
QQ. Presenting The teacher will present a (Students watch and listens
examples/ instances video clip. attentively)
of the new lesson
(8 minutes) The teacher will ask the (Students are taking notes
students what they have about taxable and
understand on the given nontaxable benefits)
video clip using the
following questions:
1. What is taxable
benefits? Non-Taxable
Benefits?
2. What is the difference
between taxable and
non-taxable benefits?
3. Given some examples
of taxable and non-
taxable benefits.
From the answer of the

students, the teacher will
discuss the different terms
given on the video.
1. Taxable benefits are
benefits provided to
employees that the
employer has to add to
the employee’s income
each period to
determine the total
amount of income that
is subject to source tax
deductions.
2. Non-taxable benefits
are benefits given to
employee or individual
without any taxes
withheld.
The difference between
the two id the taxable
benefits alimony payment
received while non-taxable
benefits are gifts,
regardless of size, are not
generally taxable to the
recipient
RR. Discussing new Discuss the concept of (Students listen attentively)
concepts and A. De minimis Benefits.
practicing new skill #1
(20 minutes)  Revenue regulation
no.5-2011 stipulated in
the said regulation that
de minimis benefit
should not be taxed with
some constraints.
 The De minimis benefit
are minimal benefits
and ordinary privileges
granted by the employer
on the top of the
employee’s basic
compensation, but are
not considered as
taxable compensation
for income tax purposes
nor subject to the fringe
benefit tax.
 As stated in the
Revenue Regulation
No. 5-2011 of the
Bureau of Internal
Revenue, the following
benefits are not taxable
(de minimis benefits)
1. Monetized unused
vacation leave credits of
private employees not
exceeding ten(10) days
during the year.
2. Monetized value of
vacation and sick leave
paid to government
official and employees.
3. Medical cash allowance
to dependents of
employees, not
exceeding P750 per
employee per semester
or P125 per month.
4. Rice subsidy of P1500 or
one sack of 50kg rice per
month amounting to not
more than P1500.
5. Uniform and clothing
allowance not exceeding
P4000 per annum.
6. Actual medical
assistance, e.g. medical
allowance to cover
medical and healthcare
needs, annual
medical/executive check-
up, maternity assistance,
and routine
consultations, not
exceeding P10,000 per
annum.
7. Laundry allowance not
exceeding P300 per
month.
8. Employees achievement
awards, e.g. for the
length of service or
safety achievement,
which must be in the
form of tangible personal
property other than cash
or gift certificate, with an
annual monetary value
exceeding P10 000
received by the
employee under an
established written plan
which does not
discriminate in favor of
highly paid employees.
9. Gifts given during
Christmas and major
anniversary celebrations
not exceeding P5000 per
employee per month.
10. Daily meal
allowance for overtime
work and
night/graveyard shift
exceeding twenty-five
percent (25%) of the
basic minimum wage on
a per region basis.
B. Developing mastery Modified True or False. Students Possible

(leads to Formative Write TRUE if the Answers
assessment 3) statement is true,
(5 minutes) otherwise, if it is FALSE 1. TRUE
change the underlined 2. Taxable and
word. nontaxable
1. All allowances are 3. TRUE
nontaxable. 4. May
2. All benefits of 5. Non-taxable
government officials
and employees are
taxable.
3. Taxes are added in the
deduction.
4. Thirteenth month pay
may not be taxed.
5. Taxable benefits
include all monetize
leave credits.
SS. Finding practical The teacher will instruct The students will write their
applications of the students to write their journal and make
concepts and skills in journal and make a generalization from the
daily living generalization about the topic.
(3 minutes) topic discussed.
The teacher will call a
volunteer to share their
ideas in the class.
C. Making Have the students What What What I
generalizations and complete the KWL Chart I I Learned
abstraction about the on Taxable and non- Know Want
lesson taxable Benefits indicating to
(7 minutes) what they learned in the know
third column/box.
D. Evaluating learning Draw a concept map about Students will make a

(10 minutes) taxable and non-taxable concept map about the
benefits taxable and non-taxable.
Benefits Benefits
non- non-
Taxable Taxable taxable
taxable
E. Additional activities The teacher will give The students will interview
or applications or another activity to the some of their family
remediation students. Each students members who are working.
are to interview family
members who are working.
Students will ask them on
what are the taxable and
nontaxable they received
and how does it helps their
work-life.
XXXV. REMARKS
XXXVI. REFLECTION
JJ. No. of learners who
earned 80% in the
evaluation.
KK. No. of learners who
require additional
activities for
remediation who
scored below 80%.
LL. Do the remedial
learners who have
caught up with the
lesson.
MM. No. of learners
who continue to
require remediation.
NN. Which of my
teaching strategies
worked well? Why
did these work?
OO. What difficulties
did I encounter which
my principal or
supervisor can help
me solve?
PP.What innovation or
localized materials
did I use/ discover
which I wish to share
with other teachers?

Attachment 1: KWL Chart
Name: __________________________________ Date: ________________

Section: _____________________________
Activity: Answer the KWL Chart about taxable and nontaxable benefits.
What I Know What I Want to What I Learned
know
Attachment 2:
Name: __________________________________ Date: ________________

Section: _____________________________
Activity: Draw a concept map about taxable and non-taxable benefits

Benefits
Taxable non-
taxable
School Garde Level

and Time
XXXVII. OBJECTIVES
Y. Content Standards: The learner demonstrates understanding on key concepts

wages.
Z. Performance Standards: The learner is able to apply appropriate
AA.Learning Competencies: Enumerate the standard deductions with the
corresponding computations ABM_BM11SW-IIe-7
BB.Learning Objectives:
1. Enumerate the standard deductions with the corresponding computations
2. Solve problems involving standard deductions
XXXVIII. CONTENT : Salaries and Wages
XXXIX. LEARNING RESOURCES
M. References
27. Textbook Pages
N. Other learning Resources
https://www.youtube.com/watch?v=mnOEb9w00Xc
XL. PROCEDURE
TT. Reviewing The teacher will present a (Students watch and listen
previous lesson or video on about taxable and attentively)
presenting new non-taxable benefits and ask Student’s possible answers
lesson a question.
(8 minutes) 1. What is the video all The video is all about the
about? taxable and non-taxable
benefits receive by an
employee.
Before proceeding to the
lesson, the teacher will have
a review on how to find the Student’s possible answers
value of a variable x.
Find the value of x in the 10 000 000
1. 𝑥 = 27.5 ∙60 000
following equations:
𝑥 = 6.06
2. 𝑥 = 15 378. .67 ∙ 12
1. 10 000 000 = 2.7 ∙ 𝑥 ∙ 𝑥 = 184 544.04
60 000 3. 3𝑥 − 𝑥 = 10 000 +
𝑥
2. 12 = 15 378.67 18 190
3𝑥 − 18 190 = 𝑥 + 10 000 2𝑥 = 28 190
𝑥 = 14, 095
UU. Establishing The teacher will present the (Students listen attentively)
the purpose for the lesson objectives of the day.
lesson At the end of the lesson,
(2 minutes) students are expected to o
the following:
1. Enumerate the standard
deductions with the
corresponding
computations
the standard deductions
VV. Discussing new The teacher will discuss how Students will share their
concepts and to enumerate deductions in iddeas in the group. The
practicing new skill the pay slip. secretary will take notes
#1  “After identifying taxable their ideas, write their
(28 minutes) benefits from not and answers in the manila
knowing that tax is one of paper. This are the possible
the standard deductions, answers of the students.
we now proceed on
enumerating deductions 1. Withholding Tax is the
in the pay slip. Some of amount contributed by
the standard deductions any wage earner to the
for a wage earner are government.
Withholding Tax, SSS 2. SSS Premium (Social
Premium, Philhealth, Security System) or
PAG-IBIG, PAG- GSIS (Government
IBIG/SSS Loan, Service Insurance
Retirement Fund and System) collects
Charges/ Miscellaneous” annual/quarterly/monthly
 The teacher will ask for contributions from its
the meaning of members to ensure that
Withholding Tax, SSS they will receive their
Premium, Philhealth, benefits.
PAG-IBIG, and Charges/ 3. PHILHEALTH AND
Miscellaneous to the PAG-IBIG are almost
students. the same with the
 The teacher will group SSS/GSIS only that
the students into 5 Philhealth focuses more
groups. An activity called on providing discounts
“CAROUSEL when it comes to health-
BRAINSTORMING”. related problems, while
o Groups will form a Pag-Ibig fund focuses
circle. on providing monetary
o Each group should assistance for lands or
assign a leader, mortgages.
reporter and secretary. 4. Charges/Miscellaneous
o They will be given a can be best interpreted
manila paper and as deductions made by
marker. the employer for some
o Each group will be other reasons (e.g.
assigned to a problem tardiness/ absences)
where they need to
answer and discuss it
with their groupmates.
o They also need to write
their problem in the
manila paper provided
together with the
answer.
o Each group are given 5
minutes to answer with
discussion to their own
group. Afterwards, the
reporter will go to the
other group to discuss
the problem and
answer assigned for 5
minutes until they
reach the last group.
o The problems are Students will solve the
below. given problems. This are
the possible answers of the
1. Mr. Faham is a students.
government employee
and has 10 days sick
leave credits and 7 days Problem 1:
vacation leave credits . (10 + 7)𝑥 525 = 𝑃8 925
His daily rate is P525 Therefore, Mr. Faham will
and did not avail the sick receive an additional
and vacation leave earning of 𝑃8 925 and will
credits, so the agency not be taxed since he is a
monetized it. How much government employee.
will be his additional
earnings and how much Problem 2:
of it will be taxed? Since any amount
2. Ms. Emotin’s employer exceeding 𝑃 5000 is
provides each employee taxable, then 𝑃8000 −
an amount of P 8 000 5000 = 𝑃3000. And since
Christmas Bonus. How her tax percentage is 0.25,
much of the bonuses is then her tax is
taxable? Considering 3000 𝑥 0.25 = 𝑃750 and so,
that Ms. Emotin’s tax her additional income is
percentage is 25%, how 8000 − 750 = 𝑃7 250.
much is her tax payable
for the said bonus, and Problem 3:
how much will be her net Allowances or benefits
income of the bonus? that are not included in the
3. An employer provides a de minimis benefits are
living allowance to his considered taxable.
employee monthly.
Considering that the In every part of the living
living allowance is allowance, we have: 0.25𝑥,
defined as follows:
Living allowance = where 𝑥 is the amount of
clothing + Laundry + the living allowance.
daily meal + Then 0.25𝑥 = 0.25(5000) =
transportation. 1250. The taxable portion is
How much of the the sum of the four parts.
additional earnings will
be taxed if an For clothing allowance
employee’s living which is 1250, the
allowance is P5000 and nontaxable part is only
each part in the definition P4000/12, for laundry, the
id 0.25 of the living nontaxable part is P300,
allowance? aand the other two , daily
4. Ms. Krizia is an meal and transportation are
employee of a all taxable.
commercial bank with
several branches around Note that only exemption
the Philippines and for clothing is P4000 per
earning a minimum wage annum, for laundry is P300
of P425/day (the per month, daily meal for
minimum daily wage in overtime, transportation is
Manila). Her manager not stated for de minimis.
transferred her in another We let 𝑇 be the taxable
branch outside Manila, portion of the allowance.
where the minimum Thus we get
wage for that province is 4000
𝑇 = (1250 − )+
P326/day. Will she still 12
be exempted from paying (1250 − 300) + 1250 +
tax since she receives 1250 = 𝑃4366.67 is
the same daily rate? taxable.
5. The employee’s earning
has a tax percentage of Therefore, the portion of the
20%. Twenty-two percent living allowance, which is
of his total allowances 𝑃4366.67, is taxable.
comes from Christmas
gift(s), all other Problem 4:
allowances are not It should be noted that the
taxable, and his total DOLE (Department of
allowance is 17% of his Labor and employment)
basic pay (less the has identified different
allowances) which is minimum wage in every
P100 000. What is his province/region. Since Ms.
total earning and how Krizia has been assigned to
much is his tax? another branch with the
lower minimum wage, the
she is now oblige to pay for
her tax since she is not yet
qualified to the Minimum
Tax exemption Benefit.
Problem 5:
Let 𝑇 be the total earnings,
𝐵 be the basic pay, and 𝐴
be the total allowances.
𝐴 = 0.17𝐵 = 𝑃100 000
100 000
𝐵= = 𝑃588 235.29
0.17
𝑇 = 𝐵 + 𝐴 = 𝑃588 235.29
+ 𝑃100 000 = 𝑃688 235.29
So, his total earning is

𝑃688 235.29
Let 𝑡 be his tax.
𝑡 = 0.2 (𝐵 + (0.22𝐴
− 5000))
𝑡
= 0.2 (588 235.29
+ (0.22(100 000) − 5000))
𝑡 = 𝑃 121 047. 06
So, his tax is 𝑃 121 047. 06
WW. Developing On the same group, solve Student’s possible answers

mastery (leads to the following problem based 1. (5 + 3)𝑥 500 = 𝑃4 000
Formative on the brainstorming. Therefore, an employee will
assessment 3) 1. A government employee receive an additional
(10 minutes) has 5 days sick leave earning of 𝑃4 000and will
credits and 3 days not be taxed since he is a
vacation leave credits . government employee.
His daily rate is P500 and 2. Since any amount
did not avail the sick and exceeding 𝑃 5000 is
vacation leave credits, so taxable, then an
the agency monetized it. employee no tax, so his
How much will be his additional income is
additional earnings and 𝑃5000.
how much of it will be
taxed?
2. An employer provides
each employee an
amount of P 5 000
Christmas Bonus. How
much of the bonuses is
taxable? Considering
that employee’s tax
percentage is 25%, how
much is her tax payable
for the said bonus, and
how much will be her net
income of the bonus?
XX. Finding The teacher will ask the The possible answer of
practical students this question students:
applications of “Where can we apply this “This topic is very evident in
concepts and skills topic in our daily life” every employee specially
in daily living the standards deduction
(2 minutes) seen in every pay slip as
well as how to compute it.”
YY.Making The teacher will ask the The possible answer of
generalizations students this question “What students:
and abstraction have you learned from
about the lesson today’s lesson?”
(2 minutes) The teacher will call for a “I learned to enumerate the
volunteer to share their standard deductions with
ideas. the corresponding
computations.”
ZZ. Evaluating An individual activity. Each Let 𝑇 be the total earnings,

learning student will solve a problem. 𝐵 be the basic pay, and 𝐴
(8 minutes) The employee’s earning has be the total allowances.
a tax percentage of 20%. 𝐴 = 0.17𝐵 = 𝑃150 000
Twenty-two percent of his 150 000
total allowances comes from 𝐵= = 𝑃882 352.94
0.17
Christmas gift(s), all other 𝑇 =𝐵+𝐴=
allowances are not taxable, 𝑃882 352.94+ 𝑃150 000 =
and his total allowance is 𝑃1 032 352.94
17% of his basic pay (less
the allowances) which is So, his total earning is
P150 000. What is his total 𝑃1 032 352.94
earning and how much is his Let 𝑡 be his tax.
tax? 𝑡 = 0.2 (𝐵 + (0.22𝐴
− 5000))
𝑡
= 0.2 (𝑃882 352.94
+ (0.22(150 000) − 5000))
𝑡 = 𝑃 182 070.59
So, his tax is 𝑃 182 070.59
AAA. Additional 1. An employer provides Since any amount

activities for each employee an exceeding 𝑃 20 000 is
application or amount of P 20 000 taxable, then 𝑃20 000 −
remediation Christmas Bonus. How 5000 = 𝑃15 000. And since
much of the bonuses is her tax percentage is 0.25,
taxable? Considering that then her tax is
employee’s tax 15 000 𝑥 0.25 = 𝑃3 750 and
percentage is 25%, how so, her additional income is
much is her tax payable 20 000 − 3 750 = 𝑃16 250.
for the said bonus, and
how much will be her net
income of the bonus?
XLI. REMARKS
XLII. REFLECTION
QQ. No. of learners
who earned
80% in the
evaluation.
RR. No. of learners
who require
additional
activities for
remediation who
scored below
80%.
SS.Do the remedial
lessons work?
No. of learners
who have caught
up with the
lesson.
TT. No. of learners
who continue to
require
remediation.
UU. Which of my
teaching
strategies worked
well? Why did
these work?
VV.What difficulties
did I encounter
which my
principal or
supervisor can
help me solve?
WW. What
innovation or
localized
materials did I
use/ discover
which I wish to
share with other
teachers?
School Grade Level
Teacher Learning Area Business
Mathematics
Teaching Dates Quarter Second Semester
and Time
I. OBJECTIVES
At the end of one hour session , 85 % of the learners are expected to:
1. Recognize business graphs and charts
2. Identify the appropriate graphs for business data
3. Interpret business data from graphs and charts
A. Content Standards: The learner demonstrates an understanding of the business data present them in
graphs, charts, and tables
B. Performance Standards: The learner shall be able to solve problems in real-life business situations,
present data in graphical form, and analyze them.
C. Learning Competencies/ Objectives : Show samples of business data ABM_BM11PAD-IIg-1
II. CONTENT: Presentation and Analysis of Business Data

A. References
2. Learner’s Materials Pages
3. Textbook pages: Pages 160-167
4. Additional Materials from Learning Resource (LR) portal
IV. PROCEDURES
Teacher’s Activity Students’
Activity
A. Reviewing previous The teacher will review the previous lesson that open Student’s volunteer will
lesson or presenting the minds of the learners for the topic of the day. discuss what they understand
the new lesson on the topic being discuss.
Call a volunteer and relate to the class on what they
have learned on the previous topic. Some additional queries may
be answer before the next
topic begins.
B. Establishing a purpose Begin with this statement to the class. The learner will identify
for the lesson appropriate graphs to be
Families of overseas Filipino workers are constantly used in order to show the
checking and recording the exchange rates of foreign situation best describe.
currencies into Philippine peso. Based on exchange
rates in the past, they know practically when the right
time for a better exchange is.
With this situation, allow the students to analyse and

give reactions. They may have visualize something
to have deeper analysis on the situation.
C. Presenting The learners are able to
examples/Instances of visualize important business
the new lesson charts, tables and graphs.
They are able to differentiate

the business charts.
The teacher show some samples of business charts.

Define business charts to the class.
D. Discussing new The learners are guided on
concepts and Male Female the information on business
practicing new skills # Salary No. of Salary No. of data to informative and a vital
1 years years information.
out of out of
college college
78 5 80 3
43 3 50 1
103 2 30 5
48 1 20 2
80 4 60 4
The teacher will emphasize the important facts of

graphs, charts and tables to have reliable
information.
E. Discussing new The teacher ask the class about ideas on tables, line This will allow the learner to
concepts and graph, bar graph, pie chart and area charts. define the following tables,
practicing new skills # line graph, bar graph, pie
2 . chart and area charts.
Learners also interpret datas

from the graph, bar graph, pie
chart and area charts.
F. Developing mastery The teacher will assign the exercises on the book on The learner will answer the
(leads to Formative page 165-166 by pair. activity for 15 minutes.
Assessment 3)
A. Use the given table to answer the following Each pair will analyse the
questions. given problem.
B. They will refer to the bar graph and then
answer the given questions.
C. Given a pie chart , they need to answer the
given questions.
G. Finding practical For additional activity, they need to conduct a survey The learner will conduct the
application of concepts on high students ( with 10 members) on the following survey among high school
and skills in daily living categories: students.
1. Games they usually play ( Grade 7 only)
2. Food budget ( Grade 8 only)
3. Beverage ordered ( soda, iced tea, water,
coffee, milk) ( Grade 9 only)
The activity is good for two days, and the output will
apply graph, bar graph, pie chart and area charts.
H. Making generalizations With the given activity, the learner able to value
and abstractions about appropriate graphs for business data.
the lesson
J. Additional activities for For additional activity on page 167, the activity is the The learner will do the activity
application or interpretation of a line graph and a bar graph with the for additional applications on
remediation following questions. business and charts graphs.
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
remediation
E. Which of my teaching strategies worked
well? Why did these work?
G. What innovation or localized materials did I
use/discover which I wish to share with other
teachers?
School Grade Level
Teacher Learning Area Business Mathematics
and Time
I. OBJECTIVES
1. Define textual, tabular and graphical presentation.
2. Compare the forms of textual, tabular and graphical presentation.
3. Connect textual, tabular and graphical presentation to the data found in the real world.
A. Content Standards: The learner demonstrates an understanding of the business data present them in
B. Performance Standards: The learner shall be able to solve problems in real-life business situations,
C. Learning Competencies/ Objectives : Compare the forms (textual, tabular, and graphical) of data
presentation ABM_BM11PAD-IIg-2
II. CONTENT: Presentation and Analysis of Business Data

A. References
2. Learner’s Materials Pages
3. Textbook pages: Pages 168-175
B. Additional Materials from Learning Resource (LR) portal
IV. PROCEDURES
A. Reviewing previous The teacher will have a rough review Students are given clear understanding
lesson or presenting the on business charts. on the previous lesson.
new lesson
Clarify some important details on
business charts.
B. Establishing a purpose Begin with this statement to the class. The learner will have an idea on
for the lesson textual, tabular and graphical
It is essential to know the different presentation.
kinds of graphs. It may help
determine the most appropriate one
to be used. Interpretation and
conclusion of business data easier
because of graphs.
With this situation, allow the students

to analyse and give reactions. They
may have visualized something to
have deeper analysis on the situation.
C. Presenting The learners are given idea on how to
examples/Instances of the The teacher show some samples of interpret data given a graph.
new lesson graphs. Given a graph, they need to
interpret the data and analyse the
information given.
D. Discussing new The teacher will start with this, The learners are set that graphical
concepts and practicing presentation is important to show some
new skills # 1 facts to the readers.
A good graphical display is pleasing
to the eye and therefore, can have the
effect of impressing and encourage
them to read more of a page or site.
Such informative graph has a positive
impression on the website.
E. Discussing new The teacher will have this questions The learners are emphasize with the
concepts and practicing to the class: right graph and do not miss important
new skills # 2 1. The graphs may look facts.
brilliant, but is it the right
graph for the data? The learner is also given knowledge on
textual and tabular presentations.
The graph is effective channel to the
readers.
Also, the teacher will define textual

and tabular presentations that are
also best describe the information to
the readers.
F. Developing mastery The teacher will assign the exercises The learner will answer the activity for 15
(leads to Formative on the book on page 176-177 by pair. minutes.
Assessment 3)
The activity is on the applications on Each pair will analyse the given problem.
textual, tabular and graphical
presentation.
G.Finding practical For previous activity, they will have The learner will conduct the survey
application of concepts to do textual, tabular and among high school students.
and skills in daily living graphical presentation.
For additional activity, they need to

conduct a survey on high students (
with 10 members) on the following
categories:
4. Games they usually play (
Grade 7 only)
6. Beverage ordered ( soda,
iced tea, water, coffee, milk)
( Grade 9 only)
The activity is good for two days, and
the output will apply graph, bar graph,
pie chart and area charts.
H. Making generalizations With the given activity, the learner The learners are knowledgeable enough
and abstractions about the able to apply textual, tabular and on textual, tabular and graphical
lesson graphical presentation. presentation.
J. Additional activities for For additional activity on page 178 The learner will do the activity for
application or remediation ,number 5 only, they need to interpret additional applications on textual,
the table using textual presentation. tabular and graphical presentation.
V. REMARKS
VI. REFLECTION
A. No. of learners who earned 80% in the
evaluation
B. No. of learners who require additional
C. Did the remedial lessons work? No. of
remediation
E. Which of my teaching strategies worked
G. What innovation or localized materials did I
teachers?
School Grade Level
and Time
I. OBJECTIVES
1. Create a table appropriate for the numerical facts.
2. Identify the essential parts of a statistical table, and
3. Interpret information from statistical table.
A.Content Standards: The learner demonstrates an understanding of the business data present them in
B.Performance Standards: The learner shall be able to solve problems in real-life business situations,
C.Learning Competencies/ Objectives : Identify the essential parts of a table ABM_BM11PAD-IIg-
3
II.CONTENT: Presentation and Analysis of Business Data

III.LEARNING RESOURCES
A.References
1.Teacher’s Guide pages
2.Learner’s Materials Pages
3.Textbook pages: Pages 180-185
B.Additional Materials from Learning Resource (LR) portal
C. Other Learning Resources
IV.PROCEDURES
A.Reviewing previous The teacher will have a rough review Students are given clear understanding
lesson or presenting the on textual, graphical and tabular on the previous lesson.
new lesson presentation.
Clarify some important details on

textual, graphical and tabular
presentation.
.
K. Establishing a purpose for Show to the class a picture of the The learner will have ideas on the
the lesson lesson and the importance of its essential parts of a table.
applications and connections to the
real life.
One of the easiest ways in presenting

data is by the use of tables. Some
tables are used in agriculture,
hunting, forestry, industry, fishing and
other business aspects.
With this situation, allow the students

consider visualize the essential parts
of table to suffice all the important
data.
B. Presenting THE TITLE The learners are able to visualize the
examples/Instances of the (Prefatory Notes) major parts of a statistical table.
new lesson
Column Column
Caption Caption
Row Caption Body
Row Caption Body
.
Discuss to the class the four major
parts of statistical table.
Define the title, column caption, row

caption and the body.
C. Discussing new The teacher will also discuss the four The learners are given information with
concepts and practicing minor parts of statistical table: the minor parts of statistical table.
new skills # 1 Prefatory notes, footnotes, source
notes and table number.
D. Discussing new Discuss also the general rules in The learners are guided on the general
concepts and practicing creating a table. rules in creating a table.
new skills # 2 1. A table should be simple but
catches the attention of the With future activities, they are already
readers. Use simple tables ready and knowledgeable enough in
for easier comparisons, so creating a table.
never put too much
information.
2. Arrange the numerical
information in an orderly
manner to facilitate valid and
convincing conclusions.
3. Proper labelling and clear
headings for column and
row captions are necessary.
4. If there is a vast data, it is
suggested to construct
additional tables.
E. Developing mastery The teacher will assign the exercises The learner will answer the activity for 15
(leads to Formative on the book on page 185, by pair. minutes.
Assessment 3)
a. Using the table, Total Land Each pair will analyse the given problem.
Area and Population of the
Seven Continents, then
answer the following
questions.
b. Make a table based on the
given information and
include a title of the table.
c. Answer the following
questions using the table
they made.
F. Finding practical For future presentations, the In their presentations using PowerPoint,
application of concepts information they understand is a good the data they understand is useful for
and skills in daily living start for them to do and apply. additional information for visual
understanding.
G.Making generalizations With the knowledge on the statistical The statistical table they learn will be
and abstractions about the table, the learner are able to use the useful on their applications for the
lesson information they understand. presentation in Practical Research
subject they have.
H.Evaluating learning
I.Additional activities for For the previous activity they have, The learner will conduct the survey
application or remediation they will also apply statistical table among high school students.
and identify the essential parts of
it.
For additional activity, they need to

conduct a survey on high students (
with 10 members) on the following
categories:
7. Games they usually play (
Grade 7 only)
9. Beverage ordered ( soda,
iced tea, water, coffee, milk)
( Grade 9 only)
The activity is good for two days, and
the output will apply graph, bar
graph, pie chart and area charts.
V.REMARKS
VI.REFLECTION
A.No. of learners who earned 80% in the
evaluation
B.No. of learners who require additional
C.Did the remedial lessons work? No. of
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
G.What innovation or localized materials did I
teachers?
School Grade Level
and Time
I. OBJECTIVES
1. Identify the variables needed in the computation of the overtime.
2. Value the ethics of perseverance in computing equations with one unknown.
3. Derive a formula in finding overtime pay.
A. Content Standards: The learner demonstrates an understanding of the fundamental operations of

mathematics as applied in salaries and wages.
B.Performance Standards: The learner shall be able to apply appropriate mathematical operation in
computing salaries and wages.
C.Learning Competencies/ Objectives : Identify the variables needed in the computation of the
overtime ABM_BM11SW- IIe -8
II.CONTENT: Salaries and Wages
A.References
B.Additional Materials from Learning Resource (LR) portal
C.Other Learning Resources
IV.PROCEDURES
A.Reviewing previous The teacher will ask volunteer to Somebody will answer on the
lesson or presenting the explain on the previous topic. By, understanding on the previous lesson
new lesson asking such questions on the that will present to the class for clarity.
previous topic, the learner will have its
idea for the next lesson.
B.Establishing a purpose The teacher will ask questions The students will answer the given
for the lesson leading to the topic to be presented. questions.
C.Presenting The teacher will call volunteers to Students are given chance to share their
examples/Instances of the define on their own what they mean insights on what is overtime and night
new lesson by overtime and night shift shift differential.
differential. .
The students are expected to share
their insights.
D.Discussing new Teacher will explain the given Students will listen and take note on the
concepts and practicing example, processed being discussed.
𝑥
new skills # 1 1. 𝑦 = 𝑦 − 5
Solution:
𝑥
=𝑦−5
𝑦
X=y(y-5)
X=y2-5y
E.Discussing new Teacher will explains the derivation in Student’s takes note.
concepts and practicing computing the time.
new skills # 2
F.Developing mastery Teacher will provide activities or The students perform the activity by pair.
(leads to Formative worksheets to ensure mastery of the
Assessment 3) topic presented.
G.Finding practical By having an understanding on the Students are given critical analysis on
application of concepts overtime, let the student’s thinks of actual observations of such overtime.
and skills in daily living situations or their own observations in
their own barangay on what usual
work that their neighbours do such
overtime. How much have they
earned for a living.
H.Making generalizations The teacher will call volunteer to The students state the generalization
and abstractions about the make a generalization based on the they made on the topic.
lesson topic being discussed.
I.Evaluating learning
J.Additional activities for
application or remediation
V.REMARKS
VI.REFLECTION
A.No. of learners who earned 80% in the
evaluation
b.No. of learners who require additional
c.Did the remedial lessons work? No. of
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
g.What innovation or localized materials did I
teachers?
School Grade Level
and Time
I.OBJECTIVES
1.Compute overtime pay.
2.Analyse situations on what is unknown.
A.Content Standards: The learner demonstrates an understanding of the fundamental operations of

C.Learning Competencies/ Objectives : Compute overtime pay ABM_BM11SW- IIe -9
A.References
IV.PROCEDURES
A.Reviewing previous The teacher will call volunteer to Students is expected to give a recap on
lesson or presenting the recap the previous lesson. the previous lesson.
new lesson
B.Establishing a purpose With the given formula, the teacher The learner is given idea on what are the
for the lesson will emphasize the T, R and H that is variables needed in the computation of
useful in solving such problem. overtime.
C.Presenting
examples/Instances of the
new lesson
D.Discussing new The teacher will present and discuss By the given example, let the students
concepts and practicing the first example. asked questions on what have they don’t
new skills # 1 1. Mr. Lorenzo’s daily rate is understand.
P675.00. He works on a
regular day from 8:00 a.m. to
8:00 p.m. How much did he
earn that day?
E.Discussing new The teacher will present and discuss Using the Formula for R, the students are
concepts and practicing the example number 2, Mr. Solomon given time to analyse for the answer.
new skills # 2 earns P560.00 when he works for 10
hours in a regular day. How Much is
his daily rate?
F.Developing mastery The teacher will give another problem Students possible answer:
(leads to Formative to solve. Solution:
Assessment 3) # 3. Owel’s work as a call centre According to the definition, the night shift
agent starts at 8:00 p.m. and ends at differential can only be earned from
6:00 a.m. If his hourly rate is P80.00, 10:00 p.m. to 6:00 a.m. Therefore, the
how much is his total earnings for a total eight hours of Mr. Owel’s work will
month if he works 20 days every earn 1.1x instead of x, where x is the
month. hourly rate. We let T be Owel’s total
earnings for a month.
The students are given 3 minutes to
solve and call one volunteer to write T=20x[2(80)+8(1.1)(80)]
his/her answer on the board and =20x10.8x80
explain it to the class. =P17,280.00
Therefore, Mr. Owel has monthly

earnings of P17, 280.00.
G.Finding practical With the understanding on the lesson The students are able to apply such
application of concepts on the computations of overtime pay, formulas where T be the total daily
and skills in daily living the students are given ideas on how earnings, R for daily rate (equivalent to 8
much an employee will received after hours) and H be the number of worked
having its overtime with the daily hours for overtime pay.
earnings, daily rate and hour being
worked.
H.Making generalizations The teacher can evaluate the learning The students are able to apply all the
and abstractions about the of the students based on concepts they learned.
lesson performance that they show upon the
discussions of overtime pay.
I.Evaluating learning The teacher will assigned to the class The students are given 10 minutes
an individual activity on book on page to answer the given activity.
147. ( 10 minutes to answer)
A. Identify if the statement is

True of False.
B. Solve problem number 11
only for 10 points.
V.REMARKS
VI.REFLECTION
a.No. of learners who earned 80% in the
evaluation
remediation
e.Which of my teaching strategies worked well?
Why did these work?
teachers?
School Grade Level
and Time
I.OBJECTIVES
1.Apply E-spreadsheet for computing the salary and overtime pay.
2.Presentation of graphical representation of the details or particulars of the salary.

B.Performance Standards: The learner shall be able to apply appropriate mathematical operation in computing
salaries and wages.
C.Learning Competencies/ Objectives : Use E- spread sheet in the computation of salary and overtime pay
ABM_BM11SW- IIf -10
Present graphical representation of the details or particulars of the salary. ABM_BM11SW- IIf -13
A.References
IV.PROCEDURES
A.Reviewing The teacher will discuss to the class the The learner is guided with the Microsoft
previous lesson or importance of Microsoft excel to track excel, that is very useful in computing salary
presenting the new employee’s wages, using formula. and overtime.
lesson
B.Establishing a The teacher will introduce spreadsheet to create The learner are able to follow on the
purpose for the simple computer applications for computations command on E-spreadsheet on the
lesson of salaries, wages, and others. computations of salaries, wages, and others.
C.Presenting Presentation of some sample screenshots for Each students should have individual
examples/Instances spreadsheet sample. computer for the hands-on of spreadsheet
of the new lesson presentations.
D.Discussing new The students are able to encode each
concepts and
practicing new skills
#1
It can be seen there that there are prepared payslip.

rectangles inside. This is what we call the
workplace. This is where we will encode our
data. Let us consider the following sample
payslip.
D.Discussing new Click the cell for the net pay and type “=”
concepts and
practicing new skills
#2
and the cells that corresponds to the total

earnings and press “=”and then the cell for
the total deduction and press enter.
E.Developing For additional examples, let the students do the The students will prepare individual
mastery computations with the following earnings and presentations for the given earnings and
(leads to Formative deductions: deductions for 10 minutes and get ready for
Assessment 3) individual checking of output.
Total Earnings:
Living allowance
Incentives
Overload
Holiday Pay
Other Earnings
Total Deductions:
Tax Withheld
SSS Premium
Philhealth
Pag-ibig
F.Finding practical The students are assigned to make individual With this activity, learners are given a chance
application of payslip using E-spreadsheet. to create and aspire something in the future
concepts and skills by doing their individual payslips.
in daily living Using the following earnings and deductions:
Total Earnings:
Living allowance
Incentives
Overload
Holiday Pay
Other Earnings
Total Deductions:
Tax Withheld
SSS Premium
Philhealth
Pag-ibig
g. Making With the ideas they learned, the learner are able
generalizations and to study hard in order to gain more and have a
abstractions about compensated salary in the future.
the lesson
H.Evaluating By having their individual payslips, the learner is
learning able to do the best E-spreadsheet with the ideas
they have in mind.
I.Additional
activities for
application or
remediation
V.REMARKS
VIREFLECTION
evaluation
remediation
e.Which of my teaching strategies worked
F.What difficulties did I encounter which my
teachers?
School Grade Level
and Time
I.OBJECTIVES
1.Identify the variables needed in the computation of the overtime.
2.Value the ethics of perseverance in computing equations with one unknown.
3.Derive a formula in finding overtime pay.

C.Learning Competencies/ Objectives : Identify the variables needed in the computation of the
overtime ABM_BM11SW- IIe -8
A.References
IV.PROCEDURES
A.Reviewing previous The teacher will ask volunteer to Somebody will answer on the
lesson or presenting the explain on the previous topic. By, understanding on the previous
new lesson asking such questions on the lesson that will present to the class
previous topic, the learner will for clarity.
have its idea for the next lesson.
B.Establishing a purpose With, the previous lesson which Not only taxable and non-taxable
for the lesson is Taxable and Non-taxable benefit will be learned but also the
benefits, the learners will open value of having an overtime by an
their minds on what other benefit employee.
a wage earner can earned.
C.Presenting The teacher will call volunteers to Students are given chance to share
examples/Instances of the define on their own what they their insights on what is overtime
new lesson mean by overtime and night shift and night shift differential.
differential. .
The teacher will also give praise

and a a big round of applause for By then, students are encouraged
students who give the best answer by giving them praises.
definitions of an overtime.
D.Discussing new The teacher will solve x: By then, the students are able to
𝑥
concepts and practicing 2. 𝑦 = 𝑦 − 5 refresh their knowledge in solving
new skills # 1 equations with one unknown that is
very important for the next topic.
Solution:
𝑥
=𝑦−5
𝑦
X=y(y-5)
X=y2-5y
E.Discussing new The teacher will derive the formula for Students are given an overview on
concepts and practicing overtime: the formula for overtime that is
new skills # 2 derived from to be used on the next
T=R+Rx1.25xR/8x(H-8) day activity.
8+1.25𝐻−8(1.25)
= 8
𝑥𝑅
1.25𝐻−2
= 𝑥 𝑅
8
Where T be the total daily

earnings, R for daily rate
(equivalent to 8 hours) and H be
the number of worked hours.
F.Developing mastery The students are given Solve for x in the following
(leads to Formative 10minutes to solve the two equations.
Assessment 3) problems.
1 𝑎−𝑏
1. 𝑥
= 𝑐
𝑎 1
2. = +𝑐
𝑏 𝑥
G.Finding practical By having an understanding on Students are given critical analysis

application of concepts the overtime, let the student’s on actual observations of such
and skills in daily living thinks of situations or their own overtime.
observations in their own
barangay on what usual work
that their neighbours do such
overtime. How much have they
earned for a living.
H.Making generalizations
and abstractions about the
lesson
I.Evaluating learning
V.REMARKS
VI.REFLECTION
evaluation
learners who have caught up with the
lesson
remediation
e.Which of my teaching strategies worked
g.What innovation or localized materials
did I use/discover which I wish to share
with other teachers?
Detailed Lesson Plan (DLP) Format
School Grade Level GRADE 12-ABM

MATHEMATICS
Time & Dates Quarter 2ND
I. OBJECTIVES
A. Content At the end of the lesson, 85% of the learners should be able to demonstrate
Standards their understanding of the business data present them in graphs, charts, and
tables.
B. The learners shall be able to cite specific solve problems in real-life business
Performance situations, present data in graphical form, and analyze them.
Standards
C. Learning Draw the table to present the data.
Competencie ABM_BM11PAD-IIh-4
s/
Objectives.
Write the LC
code for each
II. CONTENT Presentation and Analysis of Business Data
III. LEARNING Laptop, PowerPoint, DLP/TV, video/pictures, sticks, meta cards, strips paper,
RESOURCES manila paper and pentel pen.
A. References Slideshare; Investopedia; Google
1. Teacher’s TG’s pgs. 3
Guide pages
2. Learner’s
Materials
pages
3. Textbook Business Mathematics (Lopez, et.al.) pp. 186-193
pages
4. Additional
Materials
from
Learning
Resource (LR)
portal
B. Other Business Mathematics Texbook (Mariano) pp.210-242
Learning
Resources
V.
PROCEDURES
A. Reviewing Teacher will randomly call a learner to The essential parts of a table are
previous share his/her insights about the title, column captions, row captions
lesson or previous discussion. and body.
presenting
the new
lesson
B. Consider a music video uploaded in a LIKES FREQUENCY
Establishing a social networking site (PSY- 18 2
19 0
purpose for GENTLEMAN MUSIC VIDEO). With the
20 4
the lesson emergence of social media, “likes” and 21 0
“dislikes” become common in 22 2
classifying photos, videos, news and 23 1
opinions. These are the number of 24 0
“likes” over the last 15 days of the 25 1
26 1
music video: 22, 20, 18, 23, 20, 26, 29,
27 0
30, 32, 25, 22, 20, 18, 20. Let us count 28 0
how many of each number appeared. 29 2
30 1
32 1
OBJECTIVE: The result of group discussion
1. Draw a frequency table to regarding the music video.
present data.
C. Presenting It is also possible to group the values LIKES FREQUENCY
examples/ into counts of 5’s. 15-19 2
20-24 7
instances of
25-29 5
the new Various tools and procedures can be 30-34 1
lesson used to organize a large se of data set,
it is advised to use statistical table to
present data.
There are two main columns in a table:
1. Category-groupings of the
data set. But when dealing
with a vast of quantitative
data set, the groupings are
called class intervals.
2. Frequency-represents how
frequent a score occur with
the grouping.
If the percentage per category is
essential, the relative frequency
(rf) can be added in the table:
𝑓
𝑟𝑓 = 𝑥 100%
𝑛
Where f is the frequency per category,
and n is the total number of data.
D. Discussing Mode of transportation used by Grade The mode of transportation is the
new concepts 11 students of in going to school. category, the frequency is the
and MODE OF NO. OF PERCENTAG number of Grade 11 students using
practicing TRANSPORTATIO STUDENT E a particular mode of transportation,
N S
new skills #1 and the percentage is relative
PUBLIC 962 61.4
frequency.
VEHICLES
OWN CAR 217 13.9
NONE (WALK) 46 2.9
SCHOOL 341 21.8
SERVICE
TOTAL 1566 100
What is the category, frequency, and

percentage?
E. Discussing THINK-PAIR-SHARE (notebook) 1. Frequency Table.
new concepts PREFERRED RESPONSE PERCENTAG
and In a certain company, forty five COLOR S OF THE E
employees were asked for their EMPLOYEE
practicing S
new skills #2 preferred color for their uniform. Their
MAGENT 9 20%
F. Developing responses are:
MAGENTA MAGENTA PINK A
mastery PINK PINK MAGENTA PINK 15 33.33%
(Leads to PINK YELLOW MAGENTA PEACH 9 20%
Formative PEACH PINK YELLOW
YELLOW MAGENTA PEACH YELLOW 7 15.56%
Assessment
YELLOW PINK PINK BLUE 5 11.12%
3) PEACH PEACH YELLOW 2. The PINK color is the most
PINK YELLOW BLUE
PINK PINK PINK popular among the forty
MAGENTA YELLOW BLUE five employees.
PINK PEACH MAGENTA 3. The BLUE color is the least
PINK MAGENTA PINK
PEACH PEACH BLUE popular.
BLUE BLUE PINK 4. The colors MAGENTA and
MAGENTA PEACH PEACH PEACH are like by the same
number of employees.
1. Create a frequency table.
2. What color is the most
popular?
3. What is the least popular?
4. What colors are like by the
same number of employees?
G. Finding GROUP DISCUSSION VISUAL LEARNING GROUP
practical Each learning group will give practical -Classroom materials
applications examples of data that are worth to be
of concepts tabulate and interpret. AUDITORY LEARNING GROUP
and skills in -Classmates preferred type of music
daily living .
KINESTHETIC LEARNING GROUP
-Classmates activities on a day
READ AND WRITE LEARNING GROUP

-Classmates allowances per week.
H. Making What values you have learned out from The values I’ve learned in this
generalizatio this topic? topics is respecting individual
ns and How can this be helpful to your life as differences.
abstractions ABM student? As an ABM student, the lesson
about the will help me in categorizing through
lesson drawing of tables.
I. Evaluating The data shows the hours spent by a a.

learning Grade 11 student in a day. b.
Class Hours-8 hours
Sleep-7 hours STUDENT HOURS PERCENTAGE
Meals-2 hours ACTIVITY SPENT IN
A DAY
Travel-2 hours CLASS 8 33.33%
Leisure-2 hours HOURS
Home-3 hours SLEEP 7 29.17%
MEALS 2 8.33%
a. Draw a frequency table. TRAVEL 2 8.33%
b. Compute the corresponding LEISURE 2 8.33%
percentage for the activities. HOME 3 12.50%
c. What conclusions can you get d. The Grade 11 students
from the table? spent most of their time in a
day in the school for class
hours.
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 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?
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?

MATHEMATICS
I. OBJECTIVES
A. Content At the end of the lesson, 85% of the learners should be able to demonstrate
Standards their understanding of the business data present them in graphs, charts, and
tables.
B. The learners shall be able to cite specific solve problems in real-life business
Performance situations, present data in graphical form, and analyze them.
Standards
C. Learning 1. Analyze and interprets the data presented in the table using
Competencies measures of central tendency and variability and tests of significant
/ Objectives. differences
Write the LC ABM_BM11PAD-IIh-5
code for each
III. LEARNING Laptop, PowerPoint, DLP/TV, video/pictures, sticks, meta cards, strips paper,
RESOURCES manila paper and pentel pen.
A. References Slideshare; Investopedia; Google
1. Teacher’s TG’s pgs. 3
Guide pages
2. Learner’s
Materials
pages
3. Textbook Business Mathematics (Lopez, et.al.) pp. 186-193
pages
4. Additional
Materials
from Learning
Resource (LR)
portal
B. Other Business Mathematics Texbook (Mariano) pp.244-251
Learning
Resources
V.
PROCEDURES
A. Reviewing Flashcards will be Mean is the arithmetic average.
previous presented and Median is the middle value or point when the values
lesson or learners will be called are arrange in ascending or descending order.
presenting to define the given Mode is the number which appears most often/the
the new word/s. highest frequency.
lesson
MEAN
MEDIAN
MODE
B. Measures of central
Establishing a tendency(also
purpose for referred to measure
the lesson of center or central
location) is a
summary measure
that attempts to
describe a whole set
of data with a single
value that represents
the middle or center
of its distribution.
The three main
measures are mean,
median, and mode.
OBJECTIVE:
2. Analyze and
interprets
data
presented in
a table using
measures of
central
tendency
C. Presenting A frequency table on SOLUTION:
examples/ the age of
instances of retirement is ∑𝑥
𝑥̅ =
the new presented. 𝑛
lesson 54 + 54 + 54 + 55 + 57 + 57 + 58 + 58 + 60 + 60
=
AG FREQUENC 11
E Y
623
54 3 𝑥̅ =
55 1 11
56 1
𝑥̅ = 56.6 𝑦𝑒𝑎𝑟𝑠
57 2
58 2 Applying the frequency of the age in the table
60 2 presented, you need to add the ages depending on
To find the mean, the number of times it occurs, divided by the number
add all the numbers, of observations.
then divide by how
many numbers there
are. This is also
known as the
arithmetic average.
∑𝑥
𝑥̅ =
𝑛
Given the data on

the table. Find the
mean.
D. Discussing Median is the By looking at the retirement age distribution (which
new concepts midpoint or the has 11 observations), and by arranging the data in
and practicing middle value when ascending order, the median is 57 years.
new skills #1 the values are
arrange in ascending 54, 54, 54, 55, 56, 57, 57, 58, 58, 60, 60
or descending order.
Given the same set of

data in a table, what
is the median?
When the given

distribution has an
even number of
observations like the
following:
54, 54, 54, 55, 56, 57,
57, 58, 58, 60, 60
The median value is
the mean of two
middle values. In the
foregoing
distribution, the two
middle values are 56
and 57, therefore,
the median is
[(56+57)/2]=56.5
years
E. Discussing The third measure is The most commonly occurring value or highest
new concepts the mode. The mode frequency (3) is 54. Therefore, the mode of the
and practicing is the number which distribution is 54.
new skills #2 appears most often.
F. Developing In the given set of
mastery data about the
(Leads to retirement age, what
Formative is the mode?
Assessment 3)
G. Finding THINK-PAIR-SHARE 1. Mean-84.4
practical Median-85
applications Cezar received the Mode-none
of concepts following scores on 2. Mean
and skills in the five Mathematics 3. Median
daily living tests with 100 as the 4. Mean
highest score: 75, 93,
85, 92, 77
1. Find the
mean,
median,
mode.
2. Which of the
following
three
measures of
central
tendency
would the
teacher likely
use to
determine
Cezar’s
grade?
3. Which of the
three
measures of
central
tendency
would Cezar
prefer his
teacher to
use to
calculate his
grade?
4. Which of the
three
measures of
central
tendency is
the most
appropriate
measure for
Cezar’s test
performance
?
H. Making What is the measure
generalization of central tendency? It is a summary measure that attempts to
s and What are the three describe a whole set of data with a single value that
abstractions measures of central represents the middle or center of its distribution.
about the tendency? The three measures are mean, median and mode.
lesson
I. Evaluating Scientists Mean-35.84
learning measured Median-30
the speed at Mode-none
which six
monkeys ran
a tree course
at miles per
hour:
Monkey 1
2 3 4 5
6
Speed 20
50 35 25
45 40
Find the
mean,
median and
mode.
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 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?
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?

MATHEMATICS
I. OBJECTIVES
A. Content Standards At the end of the lesson, 85% of the learners should be
able to demonstrate their understanding of the
business data present them in graphs, charts, and
tables.
B. Performance Standards The learners shall solve problems in real-life business
situations, present data in graphical form, and analyze
them
C. Learning Competencies / Describe the different kinds of graphs for data
Objectives. presentation.ABM_BM11PAD-III-6
Write the LC code for each
A. References
1. Teacher’s Guide pages pp. 199-216
3. Textbook pages Business Mathematics (Lopez, et.al.) pp. 238-243
4. Additional Materials from Chalk board, chalk, laptop, projector
Learning Resource (LR) portal
V. PROCEDURES
A. Reviewing previous lesson or Review of the previous lesson (Analyze and interprets
presenting the new lesson the data presented in the table using measures of
central tendency and variability and tests of significant
differences.
B. Establishing a purpose for the Business data are better understood when presented
lesson in the form of a table or chart or graph. Bar graphs, pie
charts, line graphs, and histograms are excellent ways
to present business data since graphs are easier to
read and understand than a bunch of numbers.
Objective: Describe the different kinds of graphs for

data presentation.
C. Presenting examples/ instances Show pictures of different graphs. Ask a volunteer
of the new lesson learner if he/she is familiar with what is in the picture.
Recall previous lesson on comparing forms of data
presentation. Explain that today’s discussion will focus
on the graphical form of data presentation.
D. Discussing new concepts and Recall that the graphical form of data presentation:
practicing new skills #1 a. Provides a visualization of the presented data.
It can be used to effectively communicate
shapes and trends
b. Can be used in emphasizing relationship
across data;
c. Is generally the easiest form to digest and has
the least clutter
d. Is the least precise form of data presentation
E. Discussing new concepts and A discussion will follow on the four basic graphs for
practicing new skills #2 discussion:
column graph – patterned rectangles displayed along
a baseline called the x-category or the horizontal axis,
the height of the rectangle represents the amount of
data, which is evaluated using the y-category or the
vertical axis
bar graph – basically a column graph in which the
rectangles are arranged horizontally along the y-axis,
the length of the rectangles represents its value, which
is evaluated using the x-axis values
line graph – connects data points with lines, different
series are given different line markings or different tick
marks
pie chart – a circle with radii connecting the center to
the edge of the circle, the area between the two radii
is called a slice .
F. Developing mastery (Leads to COLLABORATIVE ACTIVITY
Formative Assessment 3)
Present the following graphs. Each group will be
assigned to describe their assigned graph.
G. Finding practical applications of Ask a learner how they would apply this topic in their
concepts and skills in daily living daily life.
H. Making generalizations and Things to ponder:

abstractions about the lesson “A pie is not considered complete if a single slice is
taken out.”
-unknown
Make the learners realize that everyone belongs to a

group, be it family or friends, and the absence of the
one makes the group incomplete.
I. Evaluating learning Show to the class again the different types of graphs
and let them describe each type on a ½ sheet of paper
1. Column graph
2. Bar graph
3. Line graph
4. Pie chart
 Assignment/Agreement
(____ minutes). Fill-in
below any of the four 4
purposes
 Reinforcing / strengthening
the day’s lesson
 Enriching / inspiring the
day’s lesson
 Enhancing / improving the
day’s lesson
Preparing for the new lesson
V. REMARKS
VI. REFLECTION
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 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?

MATHEMATICS
I. OBJECTIVES
A. Content Standards At the end of the lesson, 85% of the learners should be
able to demonstrate their understanding of the
business data present them in graphs, charts, and
tables.
situations, present data in graphical form, and analyze
them
C. Learning Competencies / Describe the essential parts of a graph.
Objectives. ABM_BM11PAD-IIi-7
A. References
1. Teacher’s Guide pages 204-216
4. Additional Materials from Chalk board, chalk, laptop, projector, manila paper,
Learning Resource (LR) portal metacards
V. PROCEDURES
A. Reviewing previous lesson or Review of the previous lesson, the description of

presenting the new lesson different types of graph.
B. Establishing a purpose for the The objectives shall be in the form of scrambled words.
lesson With their assigned groupings, let the learners arrange
the scrambles words to form a sentence, which is the
objective.
C. Presenting examples/ instances With the aid of a powerpoint presentation, show again
of the new lesson to the class the 4 basic graphs, this time, the parts are
labeled.
D. Discussing new concepts and The teacher will elaborate further on the detailed
practicing new skills #1 explanation of the parts of the graph.
E. Discussing new concepts and

F. Developing mastery (Leads to Activity:
Formative Assessment 3) On the board, paste the parts written on a metacard to
the corresponding parts of the graph on a manila
paper.
Group 1 – column graph
Group 2 – bar graph
Group 3 – line graph
Group 4 – pie chart
G. Finding practical applications of Ask learners how they will apply this topic in their daily
concepts and skills in daily living life. Ask for a volunteer up to 3 learners.
H. Making generalizations and Things to ponder:

abstractions about the lesson A one million, is not one million if a single cent is
missing.
I. Evaluating learning The activity they did per group served as assessment.
 Assignment/Agreement
(____ minutes). Fill-in
below any of the four 4
purposes
the day’s lesson
day’s lesson
day’s lesson
V. REMARKS
VI. REFLECTION
A. No.of learners who earned 80%
B. No.of learners who require
additional activities for
remediation.
No.of learners who have caught up
with the lesson.
D. No.of learners who continue to
require remediation
which my principal or supervisor
can help me solve?

MATHEMATICS
I. OBJECTIVES
A. Content Standards At the end of the lesson, 85% of the learners should be able to
demonstrate their understanding of the business data present
them in graphs, charts, and tables.
B. Performance Standards The learners shall solve problems in real-life business situations,
present data in graphical form, and analyze them
C. Learning Competencies a. give a set of business data; identify the graphs to be
/ Objectives. used ABM_BM11PAD-IIi-8
Write the LC code for each b. draw the graph/table to present the data
ABM_BM11PAD-IIi-9
A. References
2. Learner’s Materials
pages
4. Additional Materials Chalk board, chalk, laptop, projector
from Learning Resource
(LR) portal
B. Other Learning
Resources
V. PROCEDURES
A. Reviewing previous Using visual representations to present data makes them easier
lesson or presenting the to interpret. Draw a frequency plygon (line graph) given the
new lesson following set of data relative to percent of schools that taught a
required character education course in middle school and high
school in a certain region:
Percent of schools: 73.0 73.6 74.1 74.7 19.8 20.3 20.2
Grade Level 6th 7th 8th 9th 10th 11th 12th
B. Establishing a purpose Objectives:
for the lesson a. give a set of business data; identify the graphs to be
used; and
b. draw the graph/table to present the data
C. Presenting examples/ Recall that different data can be presented with the use of
instances of the new different graphs.
lesson Column graphs best show changes in data over a short time span
and relationship between two or more data series
Bar graphs best show data series and data comparisons in
competition and with no natural order
Line graph best show the comparison of long series and is best
used when attempting to communicate a data trend
Pie charts best show the composition or breakdown of a whole
D. Discussing new
concepts and practicing
new skills #1
E. Discussing new concepts
and practicing new skills
#2
Flash this data on the screen and use Company C, Company D

as illustrative problems. The teacher will do the first transaction
and the learners will do the rest.
Using the data above,
a. construct a column graph for Company D sales and
itemized expenses, 2014
b. sales per company, 2015
c. sales and net income per company, 2013
Using the earlier data set, construct a bar graph for:
a. Company C sales and net income, 2011-2015
b. Company B vs. D vs E sales, 2011-2015
c. Net income per company, 2011-2015
Using the above data, construct a pie chart for:
a. Breakdown of Company E expenses, 2014
b. Breakdown of Company A total sales from 2011-2015
F. Developing mastery This time, let the learners provide their own example of a
(Leads to Formative business data by LEARNING STYLES group. They will then
Assessment 3) identify the type of graph to be used. Then let them construct a
graph using the data they provided.
G. Finding practical GROUP DISCUSSION
applications of concepts
and skills in daily living What is the importance of doing the activity by group? A
representative of each group will share her answer.
H. Making generalizations Someone in the class will summarize their learning of the
and abstractions about the period. Questions like, What values you have learned out from
lesson this topic? How can this be helpful to your life as ABM student?
I. Evaluating learning The activity they did per group served as assessment.
 Assignment/Agree
ment (____
minutes). Fill-in
below any of the
four 4 purposes
 Reinforcing /
strengthening the
day’s lesson
 Enriching /
inspiring the day’s
lesson
 Enhancing /
improving the
day’s lesson
Preparing for the new
lesson
V. REMARKS
VI. REFLECTION
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 learners who
have caught up with the
lesson.
D. No.of learners who
continue to require
remediation
strategies worked well?
Why did these work?
encounter which my
principal or supervisor can
help me solve?
use/discover which I wish
to share with other
teachers?

Teacher Learning BUSINESS
Area MATHEMATICS
Time & Quarter 2ND
Dates
I. OBJECTIVES
A. Content Standards At the end of the lesson, 85% of the learners should be able to
demonstrate their understanding of the business data present

situations, present data in graphical form, and analyze them
C. Learning Competencies / Analyze and interpret the given set of
Objectives. data/table/chart.ABM_BM11PAD-IIi-10
A. References
2. Learner’s Materials
pages
4. Additional Materials Chalk board, chalk, laptop, projector
from Learning Resource
(LR) portal
B. Other Learning
Resources
V. PROCEDURES
A. Reviewing previous Review of the previous lesson. Present the following graphs. A
lesson or presenting the representative from the class will discuss the topics of the
new lesson previous lesson using the following graphs.
B. Establishing a purpose OBJECTIVES:

for the lesson
Analyze the given set of data/table/graph.
C. Presenting examples/
instances of the new lesson
D. Discussing new concepts
and practicing new skills #1
E. Discussing new concepts
and practicing new skills #2
Show to the class how to analyze and interpret data in the

graph. Point out that while Company B sales have remained
constant at P100,000, net income has been steadily decreasing
from around P30,000 in 2011 to around P5,000 in 2015.
Point out that Company B was the top-earning company among

the three companies in 2011 and 2012. Company A’s net
income rapidly increased from 2011-2013 and was top-earning
company in 2013.
F. Developing mastery Present another graph and let the learners analyze and
(Leads to Formative interpret the data.
Assessment 3)
G. Finding practical
applications of concepts
and skills in daily living
H. Making generalizations What values you have learned out from this topic? How can this
and abstractions about the be helpful to your life as ABM student?
lesson
I. Evaluating learning Show another graph to the class. On a ½ sheet of paper, let
them analyze and interpret the graph.
Rubrics:
Presentation and Delivery – 8
Accuracy – 2
 Assignment/Agree
ment (____
minutes). Fill-in
below any of the
four 4 purposes
 Reinforcing /
strengthening the
day’s lesson
 Enriching /
inspiring the day’s
lesson
 Enhancing /
improving the
day’s lesson
Preparing for the new
lesson
V. REMARKS
VI. REFLECTION
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 learners who
have caught up with the
lesson.
D. No.of learners who
continue to require
remediation
strategies worked well?
Why did these work?
encounter which my
principal or supervisor can
help me solve?
use/discover which I wish
to share with other
teachers?

MATHEMATICS
I. OBJECTIVES
A. Content Standards The learners demonstrate their understanding on the business data present
B. Performance Standards The learners should be able to solve problems in real-life business situations
present data in graphical form, and analyse them.
C. Learning Competencies / Use software (i.e., MS Excel, SPSS) programs to compute and present
Objectives. graphical representation of business data
Write the LC code for each ABM_BM11PAD-IIj-11
A. References
1. Teacher’s Guide pages P221-224
4. Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources PPT presentation, printed facts sheets, computer (ms excel)
V. PROCEDURES
A. Reviewing previous lesson or Group the class into four; practice the game of photo activity.
presenting the new lesson The game can be played by simply guessing the correct name of graph
B. Establishing a purpose for the presented.
lesson The first group to name the picture will receive automatically a point and th
C. Presenting examples/ instances of highest point earning will be declared as winner.
the new lesson
OBJECTIVE: Use software (i.e., MS Excel, SPSS) programs to compute a
present graphical representation of business data
D. Discussing new concepts and With the use of computer, ask the students to open the MS Excel. Discuss to
practicing new skills #1 them one of the functions of MS Excel software which is the construction of
data graphs presentation, the procedures in generating graphs.
On the given data, generate the following:
1. Pie chart
2. Bar chart
3. Column chart
4. Line chart
E. Discussing new concepts and Ask each group to extract charts from the given data:
practicing new skills #2 2011 2012 2013 2014
F. Developing mastery (Leads to Company A Sales 100 000 120 000 144 000 172 800 20
Formative Assessment 3) Group 1- Pie chart
G. Finding practical applications of Group 2- Bar chart
concepts and skills in daily living Group 3- Column chart
Group 4- Line chart
H. Making generalizations and Someone in the class will summarize their learning of the period.
I. Evaluating learning Construct the following chart out from the data given:
a. Pie chart
b. Bar graph
J. Additional activities for application

or remediation
 Assignment/Agreement Enriching:
(____ minutes). Fill-in below Research on the concepts of using SPSS.
any of the four purposes
the day’s lesson
day’s lesson
day’s lesson
V. REMARKS
VI. REFLECTION
A. No. of learners who earned 80%
B. No. of learners who require
additional activities for remediation.
No. of learners who have caught up
with the lesson.
D. No. of learners who continue to
require remediation
which my principal or supervisor can
help me solve?

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School Grade Level

Teacher Learning Area

4. Additional Materials from Learning Resources (LR) portal

Some foods are all types of pies

School Grade Level

8. Additional Materials from Learning Resources (LR) portal

- Teachers will then introduce

Teacher will continue to discuss….

In decimal notation, the fraction

Every uses of Everyday uses

With the given example by the Possible answer by the students:

1. 27/1000 =  .027 = 0.027

Each student should fill out hi

Discuss in the Group:

School Grade Level

12. Additional Materials from Learning Resources (LR) portal

 A clothes shop is having an Possible answer:

1. What percent of 46 is 21? 1. 45.65%

BB. Making generalizations and Expand students understanding of

Example: Possible solution:

16. Additional Materials from Learning Resources (LR) portal

HH. Discussing new Provide sufficient examples.

School Grade Level

- Discuss Ratio and Rate

C. Presenting examples/ instances Consider the following problem:

Business Share Amount of

A ratio is a comparison of two

Another problem to be discussed:

To make lemonade, Joan bought a

It can be expressed as 1lemon

School Grade Level

8. Additional Materials from Learning Resources (LR) portal

L. Establishing a purpose for the Teacher will begin to discuss……

1dozen of apples= 3 dozens of

Therefore, the cost of 3doze

1. 300 miles:6 hours = 300

O. Discussing new concepts and

Both ratios simplify to ¼. The

School Grade Level

12. Additional Materials from Learning Resources (LR) portal

V. Establishing a purpose for the Teacher will begin to discuss……

1dozen of apples= 3 dozens of

Therefore, the cost of 3doze

1. 300 miles:6 hours = 300 ÷ 6

Y. Discussing new concepts and

Both ratios simplify to ¼. Therefo

A newly hired secretary can type 100 Students possible answer:

School Grade Level

16. Additional Materials from Learning Resources (LR) portal

FF. Establishing a purpose for the Teacher will begin to discuss……

GG. Presenting examples/ instances Consider the problem below:

Setting up the ratio, we obtain

Let the teacher ask question? Possible answer of the student/s.

HH. Discussing new concepts and Teacher will present example:

Let teacher discuss about Inverse

The more employees on a job,

…..so when a whole is partitioned into

Identify the following word/s and

___1. What kind of proportion 1. Direct Proportion

School Grade Level

20. Additional Materials from Learning Resources (LR) portal

DETAILED LESSON PLAN

School Grade Level 12

C. Learning Competencies / Objectives