BINANGONAN CATHOLIC COLLEGE

Binangonan, Rizal
JUNIOR HIGH SCHOOL DEPARTMENT

SEMI-DETAILED LESSON PLAN IN BUSINESS MATHEMATICS

Performance Standards:

The learners are able to analyse and solve problems on the different types of
commissions.

I. Learning Competencies:

ABM_BM11BS-IIa-11-Illustrate the different types of commission;

1.1 Straight Commission
1.2 Salary Plus Commission

Learning Objectives

At the end of the lesson, the students will be able to:

A) Define Commission;
B) Define and give examples of straight commission;
C) Define and give examples of salary plus commission;
D) Relate commissions in real-life situation

II. Subject Matter

A) Topic: Commissions
B) Reference: Business Mathematics for Filipinos, Erlinda C. Pefianco, Ed.
D et. al, page 188
C) Materials: Projector, Laptop, Cartolina, Chalk and Board, PowerPoint
Presentation
D) Values Integration: Cooperating, Collaborating, Appreciation

III. Learning Activities

A. Daily Routine

Teacher’s Activity Student’s Activity

1) Prayer

2) Greetings

3) Classroom Management

4) Checking of Attendance

5) Review

B. Lesson Proper

Motivation

Class, I have here five (5) puzzles that you

need to assemble.
 Fish Vendor Medical Representative

Sales Man
College Professors

Activity

Now, we will have an activity. The class

will be divided into four groups. Each group
will be given an envelope.

Directions: Give some definitions and explain

how do the occupations in the pictures gain their
salary. Write your answers on the given paper and
one representative for each group will present their
work.

Analysis

What have you noticed in our activity?

Yes Hannah?

Now, we all have noticed that these type of

occupation exists. Let us go deeper on analyzing
how this job works.

Example 1:
1) Mark is a Medical Representative and he
will obtain 4% salary base on the total sales of
goods he will sell. How much will he get if he
sold Php. 1,500,000.00 worth of goods?

Example 2:
2) Miya was will receive a fix salary of
Php. 75,000.00 and 1% commission after selling
lots. What is the gross income if the total number
of lots is 14 that costs Php.14.5 million each?

Abstraction

What are the steps in problem solving?

Application
 Look for a partner and answer the following
problems.

1) The Stettnisch family’s house was sold for

$300,000.00. How much money will the real state
agent will receive with 5% commission?

2) A stock broker receives a commission of

11% for selling annuities to her client. If she sells
$50,000 in annuities, how much will be her salary
if she was given a fix salary of $5,000 and commission.

3) The Jones family is selling fish and their fish

fish vendors will earn $2 per kilo of sold fish. If they
sold 103 kilos of fish, how much is their commission?

IV. Evaluation

Directions: Solve for what is asked in the following problem.

1) What is the commission if the rate is 15%

and the total sales is Php. 50,000.00.
2) What is the rate if the total sales is
Php. 140,000 with commission of Php. 14,000.00
3) Find the total sales if the commission is
Php. 16,000 and the rate is 2.5%.
4) What will be the gross income of Manny
if the commission he will receive is
Php. 150,000.00 and the fix salary is Php. 75,000.00?
5) It is the payment made for an individual
for the sales of goods.
1) Php. 7,500.00
2) 10%
3) Php. 640,000.00
4) Php. 225,000.00
5) Commission

V. Assignment

Open your book on Page 192, exercises 5.6, odd numbers only.