School: St.

Vincent of Quebiawan Integrated School Grade Level: 12

Teacher: Paul John V. Tasic Quarter: Second
Learning Area: Business Mathematics Week: 5&6

DETAILED LESSON PLAN

I. OBJECTIVES
A. Content Standards

The learner demonstrates understanding of business data presented in graphs, charts, and
tables.

B. Performance Standards

The learner is able to present data in graphical form and analyze them.

C. Learning Competencies

The learners…
1. Compares the forms (textual, tabular and graphical) of business data
(ABM_BM11PAD-IIg-2)
2. Analyzes and interprets the data presented in the table using measures of central tendency
and variability and tests of significant differences (ABM_BM11PAD-IIh-5)
3. Gives a set of business data; identifies the graph to be used (ABM_BM11PAD-IIi-8)
4. Draws the graph/table to present the data. (ABM_BM11PAD-IIi-9)

D. Objectives

At the end of the lesson, the learners are expected to:

1. Compares the forms (textual, tabular and graphical) of business data
2. Analyzes and interprets the data presented in the table using measures of central tendency
and variability and tests of significant differences
3. Gives a set of business data; identifies the graph to be used
4. Draws the graph/table to present the data.

II. CONTENT

Forms, Analysis, Interpretation, and Presentation of Business Data

III. LEARNING RESOURCES

A. Reference/s (Sanggunian)

Bacani, J.B., Soriano, J.M. (2017). Business Mathematics: For Senior High School. C&E
Publishing, Inc.

Teaching Guide for Senior High School on Business Mathematics (2016).

https://lrmds.deped.gov.ph/list/subjects/325

B. Other Learning Resources (Iba pang Kagamitang Panturo)

IV. PROCEDURES
A. Reviewing previous lesson or presenting the new lesson

Hello there! How was your week? I hope you had a good one.
.

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 In the previous module you learned how to use spreadsheet in computing earnings as well as
the overtime pay.

In this module, you will learn the forms of business data and analyzes and interprets the data
presented in the table using measures of central tendency and variability and tests of significant
differences.

Before we start discussing our new lesson, let me check your prior knowledge about forms of
business data as well as some measures of central tendency by answering the activity below.

QUICK
CHECK 1 Do this.
Choose the letter of the correct answer. Write your answer on
the blank provided before each number.

___1. This is the data presented using bars of different heights.

A. Bar Graph C. Pie Chart
B. Hypothesis D. Line Graph
___2. It plots the value of the variable and connects the dots in order to give
an idea of the relationship of consecutive points.
A. Bar Graph C. Pie Chart
B. Hypothesis D. Line Graph
___3. A circular pattern that is used to compare parts of the whole is called
_______.
A. Bar Graph C. Pie Chart
B. Hypothesis D. Line Graph
___4. Find the median for the following data: HOW DID YOU DO?
52,54,54,54,55,56,57,57,58,58,60,60 RATE YOURSELF!
A. 56.5 C. 57.5
5 – Very good
B. 56.25 D. 57.75
4 – Good
___5. Find the mean of the following data:
54,54,54,55,56,57,57,58,58,60,60
3 – Fair
A. 55 C. 56.25 0-2 – Poor
B. 55.6 D. 56.6 Note: If your score is at least
3 out of 5, you may now
proceed to the next part of
Now, check your work by turning to page 13 for the key to correction. the discussion.

B. Establishing a purpose for the lesson

Data is the plural of the Latin word “datum” meaning “a thing given.” Data refer to factual
information in raw or unorganized form. Data become useful when it is organized in some forms
and made use to reach a decision.

Let us compare the different forms of data. In the succeeding pages are the different forms of
data with corresponding examples. Aside from different forms of data, you will also learn about
Statistics in this module.

Statistics is the branch of Mathematics that focuses on collecting, organizing analyzing and
interpreting data. Statistics is the methodology for collecting, analyzing, interpreting, and drawing
conclusion from information.

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 Knowledge on Statistics is important, however, there are people who find it difficult to read and
analyze numbers. That is why one of the best illustrations to use in order for them to interpret
the values of data is to show it in drawing or figures for them to fully understand. Graphs and
tables are some suggested applications. It is also equally important for us to know what to use
in different data presentations.

C. Presenting examples/instances of the new lesson

FORMS, ANALYSIS, INTERPRETATION, AND PRESENTATION OF BUSINESS DATA

Let us compare the different forms of data. Below are the different forms of data with
corresponding examples.

1. TEXTUAL - refers to systematically collected material consisting of written, printed, or

electronically published words, typically either purposefully written or transcribed from
speech.

2. TABULAR - data that is structured into rows, each of which contains information about
something. Each row contains the same number of cells (although some of these cells may
be empty), which provide values of properties of the thing described by the row.

3. GRAPHICAL - the data is represented by symbols, such as bars in a bar chart, lines in a line
chart, or slices in a pie chart. A data chart is a type of diagram or graph that organizes and
represents a set of numerical or qualitative data.

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 Below are the examples of different kinds of graphical data presentation.

D. Discussing new concepts and practicing new skills #1

Having data does not mean that we could just present them in the way we want to show them.
Graphs and charts have different uses or applications. Let us study the different uses of graphs
and charts. We will also show how we could do this graphing and presentation in excel form in
our computer.

a. Bar Graph
Bar Graph is basically a column graph in which the rectangles are arranged horizontally along
the y-axis. The length of each rectangle represents its value, which is evaluated using the x-
axis values. Bar graphs best show data series and data comparisons in competition and with
no natural order, such as according to time, etc.

Using the following data set, construct a column graph for:

Company A Sales, 2011-2015

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b. Line Graph
Line Graph connects data points with lines; different series are given different line markings
(for example, dashed or dotted) or different tick marks. Line graphs best show the comparison
of long series and is best used when attempting to communicate a data trend.

c. Pie Chart
Pie Chart is a circle with radii connecting the center to the edge of the circle. The area
between two radii is called a slice. The proportions of the data values in the pie chart to the
whole are reflected in the areas of the slices. Pie charts best show the composition or
breakdown of a whole.

You can easily create data presentation using your computer by following some processes.
Below are the procedures on how to create or draw a graph for data presentation:

MS Excel is an important tool for constructing data graphs for presentation. The key steps in
creating graphs in MS Excel are selecting the data and creating a chart.

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A. Selecting the Data
First, select the cells that contain the values you want to show in the chart. Click and drag the
cursor from the top left cell to the bottom right cell of the worksheet – including column and row
headings when possible. Non-contiguous rows and columns of cells can be selected by pressing
and holding the Ctrl key while selecting each group of cells. A group of related data points is
called a data series. Typically, each data series will be represented by different colors and will
be included in the legend.

B. Creating a Chart
After selecting the cells, click the Insert tab and click the Chart Type from the Charts section of
the ribbon. A chart sub-type menu will appear. Then, click the desired chart sub-type to make
the chart appear on the worksheet.

Example: Creating a column chart showing Company A Sales from 2011-2015

1. Plot the data series as follows:

2. Select all cells (including the blank cell at the top-left corner), then click on the Insert tab
(boxed):

3. Then click the Column button and the first chart sub-type under 2-D Column (boxed):

4. A graph will appear on the worksheet (may or may not be similar to the graph below):

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E. Discussing new concepts and practicing new skills #2

ANALYZING AND INTERPRETING BUSINESS DATA

In our everyday living we always hear the word average. People ask, “What is your average
grade?” When we are talking about average, we are talking about the measure of central
tendency. Measure of central tendency also refers to as measure of center or central location.

Gathering of business data is the initial step in analyzing the business data. Without data, no
analysis can be made. Once the data have been gathered, it is assembled and presented;
making it easier to handle and interpret. It may be shown using a graph, a chart or a table.

Frequency Distribution can show either the actual number of observations falling in each range
or percentage of observations.

Frequency (f) is the number of times the observation occurs in the data.

Let us consider this data set showing the retirement age of 11 people in a whole year:
54, 54, 54, 55, 56, 57, 57, 58, 58, 60, 60

There are three ways of measuring central tendency for ungrouped data:
1. Mean (X) – It is the average of all the given data.
2. Median (Md) – It is value of the middle of given data.
3. Mode (Mo) – It is highest value of frequency in the given data.

Consider the given example.

Ungrouped Data

To find the mean, add up all the numbers then divide by how many numbers there are.

To find the median we need to look for the value in the middle of the given.
Median (Md) = 57 years old
Since we have 11 given data, 57 is the answer because it is located exactly at the 6th place of
all the numbers.

To find the mode we need to look for the given that has the most frequency.
Mode (Mo) = 54 years old

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54 is our mode because it is the number that appears most on the given. If we will consider our
table we could also notice that 54 has the highest frequency of 3 while the other numbers’
frequency have only 2 and 1.

Now, let us compute the measure of central tendency of grouped data.

Grouped data is set of data with combination from lower value up to highest value of data.

If there is a large amount of raw scores, the ungrouped data method of frequency distribution
would be inefficient and difficult to use. Let us assume the following data set showing the grades
obtained by the students in an Accounting class:
70 70 77 70 77 79 79 73 73 87 79 80 72 83 89 78 91 81 88 84
71 72 71 78 78 94 81 81 79 80 72 83 89 78 91 81 88 84 83 72
80 72 83 89 78 91 81 88 84 83 70 81 75 76 90 80 94 94 73 88

With large samples like the one above, the frequency distributions are set up with an appropriate
and large interval. The following steps are followed:

1. Determine the range.

The range is the highest data minus the lowest data. In our example, 67 is the lowest and 95
is the highest. Therefore, the range is:
Range = 𝑥ℎ−𝑥𝑙 = 94 – 70 =24
Where: 𝑥ℎ − is the highest data; and 𝑥𝑙 - is the lowest data

2. Divide how large each of the interval in the frequency is going to be.
A wide accepted practice is to have between 5, 10 and 20 intervals in the frequency table.
The size of the interval can be determined in a trial and error method. For this example, let
us use 5 as our range.

x is the mean or midpoint of the class. It is adding the class limits and dividing the sum by 2.
x = (70+74) / 2 = 72
(75+79) / 2 = 77
(80+84) / 2 = 82
(85+89) / 2 = 87
(90+94) / 2 = 92

Then, we multiply the x that we got for each class by its frequency to get the (f x) value.

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 Example for first row: fx = (f)(x) = 13 x 72 = 936

Where: Lm – lower boundary of the median class

n/2 – half the sum of the frequencies
cf – cumulative frequency immediate above the median class
fm – frequency of the median class
i – class width

Using the formula:

n/2 = 60 /2 = 30
Lm = 79.5 - between the 79 upper limit of the class above the median class and the 80
lower limit of the median class
cf = 26 - the cumulative frequency above the median class
fm = 19 - the frequency of the median class
i=5
Md = 79.5 + 30−2619 (5) = 79.5 + (4/19)5 = 79.5 + 1 = 80.5

Mode (Mo) = 80 – 84 - This score has the highest frequency which is 19.

VARIABILITY
When we are presented with business data, we wonder how much
the data differ from each other. In this aspect, we ask ourselves
about variability. Variability measures how much scores differ from
each other.

We have two formula to be used in different standard deviation. Formula for population and
sample data.

Look at the given example.

Example A population consist of four observations: (1, 3, 5, 7) What is the variance and standard
deviation?

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 1. Compute the population mean.

2. Then, we plug the known values in the formula for the variance of a population.

STANDARD DEVIATION
A quantity calculated to indicate the extent of deviation for a group
as a whole.

SAMPLE DATA
A sample data set contains a part or a subset of a population. The size of a sample is always
less than the size of the population from which it is taken.

Example A population consist of eight observation (1, 2, 3, 4, 5, 6, 7, 8). If we will take random
sample using the odd numbers, what is the variance and standard deviation?

1. Compute the population mean.

2. Then, plug the known values in the formula for the variance of a sample data.

TEST OF SIGNIFICANT DIFFERENCES

When we talk about test of significant differences, we are simply trying to look into given sets of
data and we try to see if there is significant difference between two sets of data.

Hypothesis is a strong statement that declares a fact or belief on a certain idea of a population
or sample. There are two types of hypothesis.

1. Null Hypothesis - In a statistical test, the hypothesis that there is no significant difference
between specified populations, any observed difference being due to sampling or
experimental error.
2. Alternative Hypothesis - In statistical hypothesis testing, the alternative hypothesis is a
position that states something is happening, a new theory is preferred instead of an old one
(null hypothesis).

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Two Types of Errors
1. Type I Error – rejecting the null hypothesis when it is true
2. Type II Error – accepting the null when it is false

Two Types of Tailed Test

1. One-Tailed Test is a statistical test in which the critical area of a distribution is one-sided so
that it is either greater than or less than a certain value, but not both. Critical region or rejection
area is located in right side or left side.
2. Two-Tailed Test is a method in which the critical area of a distribution is two-sided and tests
whether a sample is greater than or less than a certain range of values. It is used in null
hypothesis testing and testing for statistical significance.

Z-TEST AND T-TEST

The Z-Test is used for large sizes specifically when n is greater than or equal to 30 (n≥30). The
T-Test, formulated to be used for small numbers, which are less than 30 (n<30).

Where: 𝑥̅ = sample mean μ = population mean

n = sample size s = sample standard
𝜎 = population standard deviation

Steps in Conducting the Test of Difference

1. State the null and alternative hypothesis.
2. Select the appropriate test statistics and establish the critical region.
3. Compute for the test statistical value.
4. Make a decision. The decision rule states, “Reject Ho if the test statistics value lies inside the
critical region; if not, reject the H1.”
5. Make a conclusion.

Consider the following examples.

Example 1 A buyer of Makulay paint complained that he/she is getting less than 4 gallons per
container from his/her supplier. A sample 16 containers reveal a mean of 3.8 grams
with a standard deviation of 0.46 grams. Is the buyer’s complaint valid? Use 0.01
level of significance.
Solution:
A. Ho: The container contains 4 gallons (μ=4 gal.)
H1: The container contains less than 4 gallons (μ<4 gal).

B. n = 16 (t-test, one tailed) d f = n -1 = 16-1 = 15 α = 0.01

Critical Value: -2.947

C. T-Test Value

D. Decision: Since the computed value is set inside the acceptance region, one must
accept the null hypothesis.

E. Conclusion: The complaint of the buyer is not valid.

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 Example 2 Test hypothesis that the average content of packs of Great instant noodles is 75
grams if a sample of 85 packs have the mean weight of 74.2 grams with the
standard deviation of 2.6 grams. Use a .01 level of significance.
Solution:
A. Ho: The Average content of packs is 75 grams (μ=75 grams).
H1: The average content of packs is less than 75 grams (μ<75 grams).

B. n=85, (z-test, one tailed) α=.01 Critical Value: ±2.33

C. Z-Test value

D. Decision: Since the computed value is set outside the acceptance region, one must
reject the null hypothesis.

E. Conclusion: The average content of packs of Great instant noodles is less than 75
grams.
F. Developing mastery (Leads to Formative assessment)

QUICK
CHECK 2 GOT IT? Do these problems to find out.
Write the answers to the questions below.
1. _______ is the number that is placed in the middle of given data.
2. The _______ is basically a column graph in which the rectangles
are arranged horizontally along the y-axis. The length of each
rectangle represents its value, which is evaluated using the x-axis
values.
3. _______ is also known as the average value of all the given values.
4. _______ is the number that mostly appear in the given.
5. The _______ connects data points with lines; different series are
given different line markings (for example, dashed or dotted) or
different tick marks.
6. _______ is an important tool for constructing data graphs for
presentation
7. What kind of graph is used when we are presenting percentage or HOW DID YOU DO?
RATE YOURSELF!
fraction? __________
10 – Very good
8. What kind of graph presentation is to be used if we want to
7-9 – Good
emphasize series of events? __________ 5-6 – Fair
9. What is the mode of the following given? 4, 7, 21, 15, 30, 5, 7, 7, 21 0-4 – I am sorry
but you have to go
__________ back to sections
10. What is the mean for the following data? 12, 15, 20, 18, 17, 23 D&E and try all
over again.
__________
Note: If your score is at least
5 out of 10, you may now
proceed to the next part of
Now, check your work by turning to page 13 for the key to correction. the discussion.

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G. Finding practical applications of concepts and skills in daily living

Do the following. Write your answer on page 15 under the PERFORMANCE TASK.
1. Ask your parents how much your family earns monthly.
2. Make a table for the budget allotted for food, bills, transportation, recreations, and savings.
3. Make a pie chart that shows the division of cost in your family. (Note that each part in the pie
chart should represents its percentage)
Note: Do not forget to put the proper label in the pie chart.

Example:

H. Making generalizations and abstractions about the lesson

Presentation of Data
refers to the organization of data into tables, graphs or charts, so that logical and statistical
conclusion can be derived from the collected measurements.

Data may be presented in (3 Methods) Textual, Tabular or Graphical.

A graph is an alternative way to present data. It involves a lot of communication power. A quick
look of these graphs may enable the reader to have an instant and meaningful picture of the
vast amount of data.

Data may be presented in many forms such as line graph, bar graph, pie graph, pictograph or in
tabular form.
I. Evaluating learning

Please see the attached worksheet (pages 14 and 15)

KEY TO CORRECTION

QUICK CHECK 1: PRE-TEST page 2

1. A
2. D
3. C
4. A
5. D

QUICK CHECK 2: FORMS, ANALYSIS, INTERPRETATION AND PRESENTATION page 9

1. Median 6. MS Excel
2. Bar graph 7. Pie Chart
3. Mean 8. Line Graph
4. Mode 9. 7
5. Line Graph 10. 17.5

Prepared by: Noted by:

ANGELICA H. PARAS ARIEL D. GARCIA Ed. D.

Teacher I OIC, Office of the School Head

Reference: DepEd Order No. 42, s. 2016 (Policy Guidelines on Daily Lesson Preparation for the K to 12 Basic Educ. Program)

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 BUSINESS MATHEMATICS – SECOND QUARTER
WORKSHEET

5 FORMS, ANALYSIS,
INTERPRETATION, AND
PRESENTATION OF BUSINESS DATA
Name__________________________________ Date _______________
Grade and Section________________________ Score_______________
WRITTEN WORK
I. Read each question carefully. Write the letter of the correct answer on the blank provided
before the number.
___1. What kind of graph or table is to be used when we are presenting data in fraction or
percentage?
A. Bar Graph C. Line Graph
B. Pie Chart D. None of the Above
___2. What is the graph presentation that shows connected dots using dash or line?
A. Bar Graph C. Line Graph
B. Pie Chart D. None of the Above

3 – 6. Using the graph above, chose the letter of the correct answer from the choices below
to identify its part.
A. Y-axis Value C. Y-axis Title ___3. ___5.
B. Graph Title D. Legend ___4. ___6.
___7. Arrange the following steps in creating graphs using MS Excel.
I. Select all cells (including the blank cell at the top-left corner), then click on the Insert
tab.
II. A graph will appear on the worksheet.
III. Then click the Column/Line/Pie/Bar button and the first chart sub-type under 2-D.
IV. Plot the data series.
A. III, IV, I, II C. I, II, III, IV
B. IV, I, III, II D. IV, III, II, I
___8. It is the value of the sum of all the given divided by the number of the given value.
A. Mean C. Mode
B. Median D. Range
___9. Find the median of the following data: 1, 6, 12, 19, 5, 0, 6
A. 6 C. 19
B. 7 D. 3.5
___10. Find the mean of the following data: 20, 24, 24, 24, 22, 22, 24, 22, 23, 25
A. 23.5 C. 24
B. 23 D. 25
Prepared by: Angelica H. Paras | Teacher I

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 BUSINESS MATHEMATICS – SECOND QUARTER
WORKSHEET

5 FORMS, ANALYSIS,
INTERPRETATION, AND
PRESENTATION OF BUSINESS DATA
Name__________________________________ Date _______________
Grade and Section________________________ Score_______________
WRITTEN WORK (continuation…)
___11. Find the mode of the following data: 15, 20, 35, 40, 5, 10, 15, 30, 15.
A. 5 C. 15
B. 10 D. 40
___12. It is the type of error that accepts the first hypothesis even the result of test is not
true.
A. T-Test C. Type I Error
B. Z-Test D. Type II Error
___13. This is the test of significance that is used in less than 30 respondents.
A. T-Test C. Type I Error
B. Z-Test D. Type II Error
___14. It measures how much your score differs from each other.
A. Simple C. Hypothesis
B. Range D. Variability
___15. A statistical test that shows the critical region or rejection area that is placed at either
left side or right side but not both.
A. T-Test C. One-Tailed Test
B. Z-Test D. Two-Tailed Test

PERFORMANCE TASK
1. Ask your parents how much your family earns monthly.
2. Make a table for the budget allotted for food, bills, transportation, recreations, and savings.
3. Make a pie chart that shows the division of cost in your family. (Note that each part in the
pie chart should represents its percentage)
Note: Do not forget to put the proper label in the pie chart

Prepared by: Angelica H. Paras | Teacher I

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