LESSON PLAN INCOMMISSION FOR GRADE 11 SENIOR HIGH

SCHOOL STUDENTS
Student’s Name: Louis Ryan M. Culibar Grade Level: 3
Program/Year: BSEd-Mathematics Subject:
Date: October 4, 2021 Time Allotment

I. STANDARD, COMPETENCIES, AND OBJECTIVES

Content Standard: The learner demonstrates understanding of the key
concepts of commission earned on particular and
instalment basis.
Performance Standard: The learner is able to formulate and solve problems
involving commission earned on a particular cash basis
and commission on an instalment basis through
appropriate and accurate representation.
Learning Competency  Determine commission base on cash basis or instalment
basis.
 Generates equation.
 Finds the commission and gross earning value of
problems.
Objectives: At the end of the lesson, students are expected to:
1. Identify the different types of commission.
2. Participate incalculating commission earned on a
particular cash basis and instalment basis.
3. Illustrate the types of commission.

II. SUBJECT MATTER

Topic:Commission
Reference:https://youtu.be/BXAo8_ED-Ws
Skills:Analytic, Logical Reasoning, Appreciation
Instructional Aid:Pen, Paper and Scientific Calculator
Value Focus:Patience and Honesty
Description of Contextualization
Description of Learners: The learners are expected to learn about different commission.
Leaners will learn and acquire skills that are helpful and meaningful in learning and also in
real life situations.
Localization/Indigenization: This lesson is very beneficial to every learner in Bukidnon since,
the lesson that we are about to tackle involves reflective learning which will then help students
to learn from their own realizations.
Making Connections: The learnings of this lesson will be helpful for students in Bukidnon,
especially the ones that are interested in businesses. Learning the right price, income or etc.
will benefit you in avoiding lies or scams.
Related Subjects/Topics:
The topic Commission is very important since the topic is more likely related to how loans in a
bank works.
III. PROCEDURE
Preliminary Activity
A. Daily Routine:
1. Prayer: Good Morning Class! Before we start may we all stand up and pray. (The teacher
will pick a representative among students to pray)
2. Cleaning: Ok Class! Before you sit down, please pick up the pieces of paper and trash.
3. Greetings: Good morning once again class. How are you all doing today?
4. Checking of attendance: Are there any absents today?
Review/Recapitalization
 Yesterday, our lesson was about Commission. What is a Commission again?
o Learners Activity: (A commission is a service charge assessed by a broker or
investment advisor for providing investment advice or handling purchases and
sales of securities for a client.)
Motivation/Preparation Activity
 Okay class, who wants prizes?
o (Students will raise their hand)
 So many of you want prizes. I have questions here, I want someone to solve one of the
question here. Whoever answers the puzzle will get the prize. Any volunteer?
o (Students will raise their hands)
 Okay student C, give it a try
o (Student C will solve the problem)
 Very good! Lets give Student C a round of applause. Since everybody participated, all
of you will get a bonus +5 of the next activity.
Development of Lesson
1. Presentation of the Lesson
The game that is being executed has something to do with our topic which is
Commission.
2. Discussion Proper:
There are 2 different types of commission which are Commission on cash basis and
Commission on instalment basis. Commission on cash basis is the commission earned
from cash sales taken as percentage regardless of time. Commission on instalment
basis is a commission earn from instalment sales, commission is based on monthly
amortization.
Commission Formula:
Commission = Total Sales Amount x Commission Rate
(Students will give an example about commission)
3. Reflection:
Base on your given example, is the example you have formulated can relate in real life
situations?
(Students will reflect about the examples they have given whether it applicable or can
be related to real life situations)

Generalization
 What is Commission?
o (A commission is a service charge assessed by a broker or investment advisor
for providing investment advice or handling purchases and sales of securities
for a client)
 What is a commission base on cash basis?
o (Commission on cash basis is the commission earned from cash sales taken as
 percentage regardless of time.)
 What is a commission on instalment basis?
o (Commission on instalment basis is a commission earn from instalment sales,
commission is based on monthly amortization.)
IV. EVALUATION
A. Answer the following questions involving commission. Show your solution.
1. Carmen Yambao is a sales agent for High Ace Realty. She is paid Based on commission only. She is
given a 2% commission on her sales. For the current month, her sales were 1,035,000.00 pesos. Her
commission would be?

2. Assuming a sale of 120,000.00 pesos paid in monthly instalment of 10,00.00 pesos, the commission
is based on the 10,000.00 pesos made by the buyer. Therefore, if the commission paid is 3%, what is
the monthly commission?

3. Roger Works as a sales agent for the hard-working trading and earns a basic monthly salary of 8,000
pesos plus a 5% commission on all his sales. If he made a total sale of 50,000 pesos for the month,
what is his;
a. Commission
b. Gross Earning