Father Saturnino Urios University

Butuan City
BP PUEBLOS SENIOR HIGH SCHOOL

INSTRUCTIONAL MODEL
BMATH 225- Business Mathematics

Sessio Topic Content Performance Learning Instructional Methodology Resources Assessment Date of
n Standard Standard Outcomes/ (Teacher- Learner Activity) (Video, reading materials, (Indicate Submis
competenci Use 5 A’s Model pictures, links..) the format) sion
es Ex. Quiz-10
items,
multiple
The learner The learner choice or
demonstrates is able to… discussion
the essay-20
understandin points
g of…
1 Fundamental 1. fractions 1. perform Perform Activity https://www.topmarks.co.
Operations 2. decimal operations: fundamenta Students will play an online uk/maths-games/7-11- Quiz – 20
on Fractions and addition, l operations game that involves fraction. years/fractions-and- points (5
percentage subtraction, on decimals items)
multiplicatio fractions
n and Analysis
division 1. PowerPoint
accurately. Students will reflect on the Presentations
2. solve following as they play the 2. Modules in PDF
problems game. 3. Supplementary
involving 1. How important is fraction material:
fractions, towards business? Business Mathematics for
decimals 2. Give instances in which Senior High School by
and percent fraction is used. Bacani and Soriano
related to
business. Abstraction
The teacher will discuss the
 definition of fraction and its
forms as well as the operation
of fraction. As the discussion
ends, the class will be divided
into 5 and discuss to each
group the given problem to
help them improve their
analysis in solving operation of
fraction.

Application Ziteboard app

There will be a group board
work. Each group will have a
representative and will be
chosen randomly every item
given.

2 Fundamental 1. fractions 1. perform Perform Activity Video: Real Life

Operations 2. decimal operations: fundamenta Students will view a short Application of Decimal Quiz – 20
on Decimals and addition, l operations inspiring video about Link: points (5
and Percent percentage subtraction, on decimal importance of decimalin real https://www.youtube.com/ items)
multiplicatio and percent life watch?v=n8_ChKAMSV
n and A
division
accurately. Analysis 1. PowerPoint
2. solve Students will reflect as to how Presentations
problems decimal and percent be related 2. Modules in PDF
involving to the following. 3. Supplementary
fractions, 1. Telling time material:
decimals 2. Budgeting money Business Mathematics for
and percent 3. Measurement of Senior High School by
related to ingredients in a recipe Bacani and Soriano
business. 4. Measuring fabric or
clothing material
 Abstraction
The teacher will discuss the
definition of decimal and
percent and its relation to
fraction as well as the process
of solving its operation. As the
discussion ends, the class will
be divided into 5 and discuss to
each group the given problem
to help them improve their
analysis in solving operation of
decimal and percent.

Application Ziteboard app

There will be a group board
work. Each group will have a
representative and will be
chosen randomly every item
given.

3 Relating 1. fractions 1. perform 1. Perform Activity https://www.khanacademy

Fractions, 2. decimal operations: fundamenta Students will try to answer an .org/math/pre-algebra/pre-
Decimals, and addition, l operations exercise which relates fraction, algebra-ratios-rates/pre-
and Percent percentage subtraction, on decimals, and percents. algebra-intro-
multiplicatio fractions percents/e/relate-fractions-
n and and decimals-and-percent
division decimals.
accurately. 2. Express Analysis Quiz – 30
2. solve fractions to Students will cite practical 1. PowerPoint points
problems decimals examples where decimals are Presentations (6 items)
involving and percent used. They will also mention 2. Modules in PDF
fractions, forms and some advantages of using 3. Supplementary
decimals vice versa. decimals over fractions. material:
and percent 3. Illustrate Business Mathematics for
 related to how Abstraction Senior High School by
business. decimals The teacher will solve an Bacani and Soriano
and example word problem to
fractions discuss the relation of fraction,
can be decimal, and percent.
written in
terms of
percent. Application
4. Give real The students will solve the Ziteboard app
life remaining word problem and
situations discuss to the class
to illustrate
fractions,
decimals,
and
percent.
5. Solve
problems
involving
fractions,
decimals
and
percent.
4 Ratio and key concepts 1. formulate 1. Compare Activity https://www.onlinemathle
Proportion of ratio and and solve and The teacher will give a sample arning.com/ratio-
proportion problems differentiat word problem and let the problem.html
involving e ratio and students analyze and solve the
ratio and rate. problem.
proportion 2. Write
2. use the proportions Analysis 1. PowerPoint Quiz
concept of illustrating Students will realize the Presentations (10 items)
proportion real-life connection between ratio and 2. Modules in PDF
in making situations. proportion 3. Supplementary
life 3. Solve material:
decisions problems Business Mathematics for
 involving Abstraction Senior High School by
direct, Students will read the reading Bacani and Soriano
inverse and modules and view the
partitive supplementary materials. As
proportion they read/view, they are
expected to solve the sample
word problems involving ratio
and proportion

Application Ziteboard app

There will be a group of 5.
Each group must think or
search of a problem involving
ratio and proportion. The
question will be randomly pick
by a representative in each
group and that will be their
board work problem.
PRELIMINARY EXAMINATION
(50 Item Test: Multiple Choice Test-30 items, Problem Solving – 20 points)
5 1. Mark-up key concepts analyze and 1. Activity
and Mark-up in buying solve Differentiat The teacher will let the student
Rate and selling problems on e mark-on, think as if they will build a Problem
2. Mark- important mark-down small business which is to sell Solving
down and factors in and mark- a banana cue in their area. exercise –
Mark-down managing up 15 points
Rate business: 2. Illustrate Analysis 1. PowerPoint (3 items)
buying how mark- The students will answer the Presentations
products and on, mark- question: 2. Modules in PDF
selling up and What is the basis for 3. Supplementary
products. mark-down determining how much they material:
are should sell a stick of banana Business Mathematics for
obtained cue for? Senior High School by
3. They will also estimate the cost Bacani and Soriano
Differentiat of the raw materials they need
 e mark-up for the banana cue.
from
margins Abstraction
The teacher will use the data
answered by the students from
the activity to introduce the
following terms: cost price,
operating cost, selling price,
profit, mark-up, mark on, mark
down, and margins

Application Ziteboard app

Students will compute the
possible mark-up or mark
down if their business in selling
banana cue has done in one
week. And discuss to the class

6 Single Trade key concepts analyze and Illustrate Activity

Discount and in buying solve how to The teacher will give a scenario
Discount and selling problems on compute to the students: Quiz
Series important single trade You are a supplier of a (10 points)
factors in discounts popular brand of T-shirts, the
managing and T-shirt X. Because it is the
business: discount trend, you manufactured so
buying series. many t-shirt X expecting that
products and all of those t-shirts will be sold
selling in the market. But, is happened
products. that a new design of t-shirt
went out in the market and this
new design became the new
trend and is now being
patronized in the market.
 Analysis
Students will reflect on the 1. PowerPoint
question: Presentations
If you are the manager of the 2. Modules in PDF
company who manufactures T- 3. Supplementary
shirt X, what will you do to the material:
manufactured Tshirts in order Business Mathematics for
to recover the loss capital in Senior High School by
manufacturing the Tshirts? Bacani and Soriano
How can you compete with the
new trend of t-shirts in the
market?

Abstraction
Students will read the reading
modules and view the
supplementary materials. As
they read/view, they are
expected to solve the sample
word problems involving single
trade discount and discount
series

Application
There will be two groups. Each
group will construct a business
scenario showing single trade
discount an discount series.

7 Profit, Loss key concepts analyze and 1. Activity

and Break- in buying solve Differentiat Let the student try to compare Ziteboard app
even and selling problems on e profit and contrast, in their own
important from loss opinion, loss and profit through Problem-
factors in 2. Illustrate a Venn diagram. Choose 5 Solving
 managing how profit among them and discuss in the (20 points)
business: is obtained class.
buying and how to
products and avoid loss Analysis 1. PowerPoint
selling in a given Students will determine the Presentations
products transaction difference between profit and 2. Modules in PDF
3. Define loss and will give a situation 3. Supplementary
break-even; where either of the two exists. material:
illustrate Business Mathematics for
how to Abstraction Senior High School by
determine Students will read the reading Bacani and Soriano
break-even modules and view the
point supplementary materials. As
4. Solve they read/view, they are
problems expected to give examples of
involving situation where the topics given
buying and exist.
selling
Application
Students will think of a reason
why loss happen and try to
make a solution about it.

8 Interest key concepts analyze and Illustrate Activity

in buying solve how The teacher will show the Power point presentation
and selling problems on interest is students pictures that leads Problem
important computed to the discussion of the day Solving -
factors in specificall which is interest. 3 items (15
managing points)
y as
business: Analysis
buying applied to
mortgage, Students are expected to
products and analyze some concept about the
selling amortizati
interest and how to apply it.
products on, and/on
 services/ut Abstraction 1. Modules in PDF
ilities and Students will read the reading 2. Supplementary
on modules and view the material:
deposits supplementary materials. As Business Mathematics for
and loans. they read/view, they are Senior High School by
expected to give example on Bacani and Soriano
how is interest applied on
mortgage loan.

Application
Students will give example on
how is interest applied on
mortgage loan. They will
provide at least 2 sample
problems relating to interest on
mortgage

9 Types of key concepts analyze and 1. Illustrate Activity Problem

Commision in buying solve the Teacher will give a sample Solving – 3
and selling problems on different situation: items (15
important types of “Erick resigned from his job points)
factors in commissio and took a new job as a sales
managing ns representative. Believing that
business: 2. Compute he will enjoy more in this new
buying commissio job, he didn’t really mind what
products and ns on cash he will get.”
selling basis and
products commissio Analysis
n on Students will choose, if they
installment were Erick, which mode of
3. Illustrate compensation would they take?
ho to The following are the options
obtain offered:
down 1. His pay would be through
payment, straight commission basis.
 gross 2. He gets a fixed base salary
balance, plus a commission.
and current 3. He gets paid through
increased graduated commission
balanced 4. he gets paid on commission
4. Solve by installment basis.
problems
involving Abstraction 1. Modules in PDF
interests Students will read the reading 2. Supplementary
and modules and view the material:
commissio supplementary materials. As Business Mathematics for
ns they read/view, they are Senior High School by
expected to defend or reselect Bacani and Soriano
their answer on the activity
given.

Application
Students will be group into
three and they will identify the
difference of commission given
to a sales agent in motorcycle,
vehicle, and house.
MIDTERM EXAMINATION
(50 ITEM TEST: Multiple Choice Test – 40 items, Problem Solving – 10 points)
10 Mortgage key concepts analyze and Illustrate Activity Quizz – 10
and in buying solve how The teacher will ask the student Monopoly app items
Amortization and selling problems on interest is if they know how to play
important computed monopoly
factors in specificall
managing Analysis
y as
business: If there is somebody who
buying applied to knows how to play, he will
products and mortgage, explain to class the rules but if
selling amortizati none they will search the rules
products on, and/on and show it to class
 services/ut Abstraction
ilities and The teacher will let the student
on play monopoly online. And
deposits while they play, the teacher
and loans. will discuss the concept of
mortgage and amortization and
how it is computed and its
application.

Application Ziteboard app

Board work problem

11 I. Salary, the apply 1. Define Activity Quiz – 10

Wage, fundamental appropriate salary, Teacher will present a situation items
Income and operations of mathematica wage, to the students:
Benefits mathematics l operation income, “Suppose you are already
II. Gross and as applied in in employed, what benefits do
benefits
Net Earnings salaries and computing you expect your employer will
2.
wages. salaries and give to you?”
wages. Compute
gross and Analysis
net Students will list some benefits
earnings they think an employee will
3. receive from their employer.
Differenti
ate gross Abstraction 1. Modules in PDF
and net Students will read the reading 2. Supplementary
earnings modules and view the material:
supplementary materials. As Business Mathematics for
they read/view, they are Senior High School by
expected to determine and Bacani and Soriano
differentiate the benefits they
may receive once they are
employed already.
 Application
Students are going to list all the
benefits of a wage earner
stipulated in the Labor code of
the Philippines

12 Taxable and the apply 1. Activity Problem

Non-taxable fundamental appropriate Enumerate Teacher will ask the students Solving – 3
Compensatio operations of mathematica the their prior knowledge about the items (15
n and mathematics l operation benefits of labor code of the Philippines points)
Benefits as applied in in a wage
salaries and computing Analysis
earner
wages. salaries and Students will discuss to each
wages. 2. Define other the Labor code of the
each of Philippines and give scenarios
the that violate the code
benefits
given to a Abstraction 1. Modules in PDF
wage Students will read the reading 2. Supplementary
earner modules and view the material:
3. supplementary materials. As Business Mathematics for
Distinguis they read/view, they are Senior High School by
h taxable expected to determine the Bacani and Soriano
from taxable and non-taxable
compensation and benefits
nontaxabl
e benefits Application
The students will recite the
Labor Code of the Philippines
13 Standard the apply 1. Activity Quiz- 20
Deductions fundamental appropriate Enumerate Teacher will ask the student if items
Overtime operations of mathematica the they have a background about
Pay and the mathematics l operation standard SSS, PhilHealth, and Pag-
Pay Slip as applied in in deductions IBIG.
salaries and computing
with the
wages. salaries and Analysis
wages. correspon Students will differentiate SSS,
ding PhilHealth and Pag-IBIG. They
computati will also try to cite examples of
on the benefits they may receive
2. Identify from it.
the Abstraction 1. Modules in PDF
variables Students will read the reading 2. Supplementary
needed in modules and view the material:
the supplementary materials. As Business Mathematics for
computati they read/view, they are Senior High School by
expected to compute the Bacani and Soriano
on of the
standard deductions and
overtime overtime pay.
3.
Compute Application
overtime Students will create a pay slip
pay indicating the net earnings and
gross earnings of their parents
including their standard
deduction.

SEMI FINAL EXAMINATION

(50 ITEM TEST: Multiple Choice Test –50 items)
14 Graphs of business data solve 1. Show Acitivity Quiz – 20
Business present them problems in samples of Review the class with the items,
Data in graphs, real-life business different types of graph they identificatio
chart, and business data can remember from their 1. Modules in PDF n
tables situations, 2. previous math classes 2. Supplementary
present data material:
Compare
in graphical Analysis Business Mathematics for
form, and the forms Student will present to class Senior High School by
analyze (textual, with semantic web the different Bacani and Soriano
them tabular, types of graph
and
graphical) Abstraction
of data Students will read the reading
presentati modules and view the
on supplementary materials. As
3. Identify they read/view, they are
the expected to give forms of data
essential presentation with example
parts of a
table Application
Students will be group with 10
4. Draw a members and present the
table to different types of graph using
present the data below:
the data RCUBED Tutorial Center has
the following revenues in 2014:
80,000 in January, 90,000 in
February, 150,000 in March,
50,000 in April, 60,000 in May,
70,000 in June, 80,000 in July,
100,000 in August, 120,000 in
September, 100,000 in
October, 120,000 in November,
and, 130,000 in December. In
total, the tutorial center has a
 revenue of 1,150,000 for the
whole year.
Group 1: Line Graph
Group 2: Bar Graph
Group 3: Pie Chart
Group 4: Historgram

15 Measures of business data solve Analyze Activity Quiz – 20

Central present them problems in and Review the students with their items, fill in
Tendency in graphs, real-life interprets understanding on measures of the blank
and chart, and business the data central tendency and
Measures of tables situations, variability. 1. Power point
presented
Variability present data Analysis presentation
in the
in graphical Students will recall the 2. Modules in PDF
form, and table difference of the two measures 3. Supplementary
analyze using and give the importance. material:
them measures Business Mathematics for
of central Abstraction Senior High School by
tendency Introduce the topic by letting Bacani and Soriano
and 25 students of the class to write
variability their grade in business math
during 1st quarter grade.
Discussion is provided in the
power point presentation.

Application
Students will answer the
activity attached on the
module.

16 Interpretation business data solve Analyze Activity Quiz – 20

of Graphs present them problems in and Introduce other forms of graph items,
and Tables in graphs, real-life interpret that can be used to present data identificatio
chart, and business n
 tables situations, the data Analysis 1. Power point
present data presented Students will try to identify the presentation
in graphical in a best fit graph to be used in 2. Modules in PDF
form, and graph/tabl presenting data for their own 3. Supplementary
analyze e business. material:
them Business Mathematics for
Abstraction Senior High School by
Students will read the reading Bacani and Soriano
modules and view the
supplementary materials. As
they read/view, they are
expected to answer the
questions given on module.

Application
Students will construct a line Ziteboard app
graph for the increase of
Philippines` population for the
last 10 years.

FINAL EXAMINATION
(70 ITEM TEST: Multiple Choice Test –70 items)

Prepared by: Submitted to:

JOCEME B. CALONIA, LPT DONNA F. ESPUERTA,MAELT

BMATH 225 Teacher Principal