USING E-SPREAD SHEET

for Business Mathematics

Senior High School (ABM)
Quarter 2 / Week 5
 FOREWORD

This Self Learning Kit will serve as a guide in studying the

subject area Business Mathematics. Guided by the Most
Essential Learning Competencies (MELC) it will be used as an
aid in learning E-spread sheet in computing and in
presenting graphical details of salary and overtime pay.
In this learning kit students will gain knowledge in the
use of E-spread sheet.

I. What happened
This section contains pre-activities like review of the
prior knowledge and a pre-test on what the learners have
learned in their previous discussions.

II. What You Need To Know

This section contains the use of E-spread sheet, and
real-life example problems and the corresponding syntax
that clearly illustrate the applicability of E-spread sheet in
business.

III. What Have I Learned

The exercises contained in this section are guaranteed
to build mathematical comprehension, skills and
competence. These serve as adiagnostic tool to identify
the learners’ areas of strengths and difficulties.

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 OBJECTIVES:
K. Prepare the graphical representation of
the details or particulars of the salary.
S. Use E-spread sheet in the computation of
salary and overtime pay.
A. Shows awareness in the use of E-spread sheet in
the of computation salary and overtime pay by
performing the activities.

I. WHAT HAPPENED

PRE-ACTIVITY: “Know Its Benefits”

Read each statements below. The following are said to be the

advantages in using E-spread sheet. Write AGREE in your notebok if the
statement is correct, otherwise write DISAGREE.

1. Calculations are correct.

2. Calcualtions are completed automatically.
3. Information is organised and easy to access.
4. Information is easy to edit a mistake has been made by retyping or using
‘undo’.
5. Data can be easily sorted and filtered.
6. Data can be quickly analysed.
7. Reports can be made more visual by using charts and graphs.
8. Data cannot be altered easily.
9. Reports are free to human errors.
10. Easy to manage data security.

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PRE-TEST: “Let Us Now Use E-spread Sheet”

Read the problems below and perform what is ask in each item. Submit
your output in soft copy.
1. Use MS Excel to compute for gross earnings and net pay of Mariane
given the following information.
Basic Salary ₱3,000.00
Commission Earned ₱1,500.00
Payroll Deductions:
SSS ₱109.00
PhilHealth ₱100.00

2. Considering the information given, find the overtime pay and the gross
earnings of the employee.

Note: The employee only works from Mondays to Fridays for 8 hours/day.

3. Barbie has a basic annual salary of ₱720,000.00. She generally pays a

10% withholding tax on her salary. She pays the regular 3.43% for SSS,
₱437.50 for PhiHealth, and 2% for Pag-IBIG. Prepare a pie chart to show
the composition of her gross earnings.

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II. WHAT YOU NEED TO KNOW

MS Excel
Handling data would be one of the main
reasons why you are using Excel. Excel is
quite intuitive and simple to use when it
comes to typing data or handling it.
Because of its good nature, it can store and
manage thousands of data points with
ease. Built-in features like copy, paste, find,
highlight, go to, styles, etc. make the
process of maintaining data very easy for
you. (Mariano,2016)

DISCUSSION:
Take a look at the MS Excel.

There are five important areas in the screen.

1) Quick Access Toolbar. This is the place where all the important
tools can be placed. When you start MS Excel for the very first time,
it has only three icons (Save, Undo, Redo). But you can add any
feature of MS Excel to Quick Access Toolbar so that you can easily
access it from anywhere.

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 2) Ribbon. Ribbon is like an expanded menu. It depicts all the
features of MS Excel in easy-to-understand form. Since MS Excel
has thousands of features they are grouped into several ribbons.
The most important ribbons are Home, Insert, Formulas, Page
Layout, and Data
3) Formula Bar. This is where any calculations or formulas you write
will appear. You will understand the relevance of it once you start
building formulas.
4) Spreadsheet Grid. This is where all your numbers, data, charts, and
drawings will go. Each MS Excel file can contain several sheets. But
the spreadsheet grid shows few rows and columns of active
spreadsheet. To see more rows and columns, you can use the
scroll abrs to the left or at bottom. If you want to access other
sheets, just click on the sheet name (or use the shortcut CTRL +
Page Up or CTRL + Page Down)
5) Status Bar. This tells us what is going on with MS Excel at any time.
You can tell f MS excel is busy calculating a formula, creating a
pivot report, or recording a macro by just looking at the status bar.
The status bar also shows quick summaries of selected cells (count,
sum, average, minimum, or maximum values. You can change this
by right-clicking on it and choosing which summaries to show.
(Mariano, 2016)

Let us use MS Excel in the computation. As for the sample

exercises, consider the problems below.

Example 1

Use MS Excel or any E-spread sheet to compute for gross

earnings and net pay of Mariane given the following information.
Basic Salary ₱3,000.00
Commission Earned ₱1,500.00
Payroll Deductions:
SSS ₱109.00
PhilHealth ₱100.00

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Solution:
a) Encode the information in MS Excel

b) To solve for Gross Earnings, place active cursor at cell B9. Click
= and add the cells that corresponds to basic salary and
commission earned, then press enter.

c) The result for Gross Earnings.

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d) To solve for Net Pay, place the active cursor at cell B10. Click
=, and deduct the total payroll deductions from the gross
earnings, then press enter.

e) The result for Net Pay.

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Example 2

Considering the information given, find the overtime pay and the
gross earnings of the employee.

Note: The employee only works from Mondays to Fridays for 8 hours/day.
Solution:
a) Get the Total Number of Hours by clicking = and by adding
cell B3 to cell B8, then press enter.

b) The result for Total Number of Hours.

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c) To solve for Hourly Rate, use the formula
= (( × 12) ÷ 52) ÷ 40

d) The result for Hourly Rate

e) To solve for Overtime Pay, we use

=ℎ 1.25 . ℎ

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f) The result for Overtime Pay.

g) To solve for Gross Earnings, click = and get the sum of basic salary,
commission earned and overtime pay, then press enter.

h) The result for Gross Earnings.

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 Example 3

Barbie has a basic annual salary of ₱720,000.00. She generally

pays a 10% withholding tax on her salary. She pays the regular 3.43% for
SSS, ₱437.50 for PhiHealth, and 2% for Pag-IBIG. Prepare a pie chart to
show the composition of her gross earnings.

Solution:

a. Encode the b. To solve for

information at MS Excel Withholding Tax, click =
then multiply Basic
Annual Salary by 10%

c. The Result for d. To solve for SSS, click =

Withholding Tax then multiply Basic
Annual by 3.43%

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e. The result for SSS f. To solve for Pag-IBIG, click =
then multiply the Basic
Annual Salary by 2%

g. The result for Pag-IBIG

h. To solve for Net Pay, click =
then subtract Total Deductions
from Basic Annual Salary

i. The result for Net Pay

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 j. To make pie chart of Gross Earnings, highlight the label and the
amounts corresponds to deductions and net pay, then click Insert,
choose pie chart.

k. Graph presentation of Barbie’s Gross Earnings.

Gross Earnings

72,000.00

437.50
24,696.00
14,400.00

608,466.50

Witholding Tax SSS PhilHealth Pag-ibig Net Pay

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III. WHAT HAVE I LEARNED

GROSS EARNINGS
-is the amount earned by any person before subtracting the taxes,
benefits, loans and other possible deductions.
NET PAY
-is the amount earned by any person from his gross
earnings less the total deduction.

POST-TEST
Suppose that the employee only works from Mondays to Fridays for 8
hours/day. Solve the following using MS Excel or any E-spreadsheet.

1.

2.

3. Atty. Aileene Montenegro derives income from several sources. She

receives ₱25,000 a month as a part-time consultant to a law firm. She
owns stocks of a company that has currently declared a 15% cash
dividend. She owns 1,000 shares of the ₱100 par value stocks of the
company. In addition, she owns a business (sole proprietorship) that
earned ₱52,000 for the month. She also has investment in various
securities for which she earned a total of ₱5,680 monthly. Prepare a
pie chart that will show composition of her total income for the
month.

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 REFERENCE

Mariano, N. L., 2016. Business Mathematics, Rex Book Store.

Lopez, B. R. C. et al, 2016. Business Math, Vibal Group Inc.

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 DEPARTMENT OF EDUCATION
SCHOOLS DIVISION OF NEGROS ORIENTAL

SENEN PRISCILLO P. PAULIN, CESO V

Schools Division Superintendent

JOELYZA M. ARCILLA, EdD

Assistant Schools Division Superintendent

MARCELO K. PALISPIS, EdD

Assistant Schools Division Superintendent

NILITA L. RAGAY, Ed.D.

Assistant Schools Division Superintendent
CID Chief

ROSELA R. ABIERA
Education Program Supervisor – (LRMS)

ELISA L. BAGUIO, EdD

Division Education Program Supervisor – MATHEMATICS

MARICEL S. RASID
Librarian II (LRMDS)

ELMAR L. CABRERA
PDO II (LRMDS)

VANESSA P. SUMAGANG
Writer

RADHIYA A. ABABON
Lay-out Artist
_________________________________

ALPHA QA TEAM
RICKLEOBEN V. BAYKING
LITTIE BETH S. BERNADEZ
MERCYDITHA D. ENOLPE
RONALD TOLENTINO

BETA QA TEAM
RICKLEOBEN V. BAYKING
LITTIE BETH S. BERNADEZ
GIL S. DAEL
MARIA SOLEDAD M. DAYUPAY
MARIA ACENITH D PASTOR
JEE LIZA T . INGUITO
MERCYDITHA D. ENOLPE
RONALD G. TOLENTINO

ENHANCEMENT TEAM
GWEN A. GALVEZ
ANGELICA G. ZAMBRANO

DISCLAIMER
The information, activities and assessments used in this material are designed to provide accessible
learning modality to the teachers and learners of the Division of Negros Oriental. The contents of this module are
carefully researched, chosen, and evaluated to comply with the set learning competencies. The writers and
evaluator were clearly instructed to give credits to information and illustrations used to substantiate this material.
All content is subject to copyright and may not be reproduced in any form without expressed written consent from
the division.

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 SYNOPSIS AND ABOUT THE AUTHOR

This Self-Learning Kit ANSWER KEY

(SLK) is designed for senior
high school learners to do
independent learning. This
kit is aligned with the K to 12
Curriculum Guide and Most
Essential Learning
Competencies (MELC).
Activities, examples,
and exercises are tailored in
achieving the objectives
and organized to guide
learners to a successful and
insightful exploration of
Business Mathematics and its
application.

AUTHOR
Vanessa P. Sumagang graduated from Silliman
University with a Bachelor of Secondary Education
degree major in Mathematics. She earned her
Master of Science in Mathematics from Negros
Oriental State University. She spent her 10 years in
teaching Mathematics at the private school: 7 years
at Mindanao Institute and 3 years at St. Louis School
– Don Bosco Dumaguete. Currently, she is now
employed as a Senior High School teacher at Dauin
National High School. Her experience for more than
10 years as a Mathematics teacher, help her in
preparing this kit.

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