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Date/Grade & Section: Jan 14-15,2020/ Grade 11-ABM , Jan 16-17, 2020/ Grade 11-ABM ,GAS

Learning Area: GAS 11 A 11 A


Class Period: BUSINESS MATHEMATICS BUSINESS MATHEMATICS
8:45-9:45; 1030-11:20 8:45-9:45; 1030-11:20
I.OBJECTIVES
A.Content Standard: key concepts in buying and key concepts in buying and
selling selling

B.PerformanceStandard: Analyze and solve problems on Analyze and solve problems on


important factors in managing a important factors in managing a
business: buying products and business: buying products and
selling products selling products

C.Learning 1.Differentiate mark-up from margins. 1. Illustrate how to compute single


Competencies/Objective (ABM_BM11BS-Ih-3) trade discounts and discount series.
(Code) 2. Describe how gross margins is used in (ABM_BM11BS-Ih-5)
sales (ABM_BM11BS-Ih-4) 2. Differentiate profit from loss
(ABM_BM11BS-Ih-6)
II-Content Buying and Selling Buying and Selling

III-Learning Resources BUSINESS MATH (Lopez-Mariano) BUSINESS MATH (Lopez-Mariano)


References P. 126-142 P.126-142
IV-Procedures Define Mark up based on cost, based on Defiine single trade discount and
A. Reviewing previous sales and gross margin or gross profit and discount series.
lesson or presenting the new illustrate how it is used in income Define profit and loss and illustrate
lesson statement. how it is obtained in income
statement.
B. Establishing a purpose Ask the students what is the difference Ask the students how to obtain a profit
of the lesson between mark-up and gross margins. and introduce the formula of break
even point.
C.Presenting examples/ Give examples in computing mark up based Give 4 examples how to calculate BEP
instances of the new lesson on cost and based on sales in units and in pesos.
D.Discussing new concepts Give example how to convert MU based on Interpret the result and illustrate how
and practicing new skills #1 cost to MU based on sales and vice versa. to profit is obtained and how to avoid
loss in a given transaction.

E.Discussing new concepts and Solve more problems in p. 137. Let the Solve more problems in p. 137. Let the
practicing new skills #2
students solve by group. students solve by group and by using 3
methods
F.Developing mastery Let the group present their solution. Let the students present their solution.
(Leads to Formative Assessment 3)

G.Finding practical Discuss the importanc gross magin and the Discuss the importance of trade
applications of concepts and Mark-up. discounts and Break even point
skills in daily living
analysis.
H.Making generalizations and 1.Summarized the lesson Summarized the lesson
abstractions about the lesson

VI- Assessment

V-Assignment Answer exercise 5-7. on Page 131-132 Answer nos. 1-3 on page 141

VI-Reflection

Submitted by: Checked by:


Approved by:
DANIEL T. JARANILLA ELLEN PAITON
SHST- I MT- I SAMUEL B. QUIJARDO
SSP- I

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