GRADE 10 School SANTIAGO INTEGRATED NATIONAL HIGH SCHOOL Grade Level 11

DAILY LESSON
LOG GENERAL
Teacher KIMBERLYN A. GRANZO Learning Area
MATHEMATICS
November 28 – December 2, 2022
Teaching Dates Monday and Wednesday | Friday
Quarter SECOND
and Time 11-Pearl 1:40 PM–2:00 PM |12:30 PM-1:20 PM
11-Ruby 2:00 PM–3:30 PM |4:10 PM-5:00 PM

Session 1 Session 2 Session 3

Monday, November 28, 2022 Wednesday, November 30, 2022 Friday, December 2, 2022
I. OBJECTIVES
1. Content The learner demonstrates understanding of key concepts of simple and compound interests, and simple and general
Standards annuities.
2. Performance The learner is able to investigate, analyze and solve problems involving simple and compound interests and simple and
Standards general annuities using appropriate business and financial instruments.
calculates the present value and
3. Most Essential calculates the fair market value of a cash flow
period of deferral of a deferred
Learning stream that includes an annuity. M11GM-IId-
annuity. M11GM-IId-3
Competencies 2
a. find the present value and
period of deferral of a deferred
annuity;
a. compare the fair market value of cash flow b. construct a time diagram for a
b. solve the fair market value of a cash flow deferred annuity; and
4. Objectives stream that includes an annuity; and c. exhibit appreciation on the
c. make a decision based on the market value importance of setting up a
of cash flow method to efficiently compute
the future and the present
value of a regular stream of
cash flows.
II. CONTENT Fair Market Value of a Cash Flow Holiday Deferred Annuity
III. LEARNING
RESOURCES
A. References
1. Teacher’s
 Guide pages
2. Learner’s
Materials
pages
3. Textbook
pages
4. Additional
Materials from
ADM-General Mathematics Quarter 2 - ADM-General Mathematics Quarter
Learning
Module 6: Fair Market Value of a Cash Flow 2 - Module 7: Deferred Annuity
Resource (LR)
portal
B. Other
https://www.youtube.com/watch?v=2K- https://www.youtube.com/
Learning
3cNjhFA8&t=2s watch?v=Pkyg0dL3ddA&t=872s
Resources /
Powerpoint Presentation Powerpoint Presentation
Materials
IV. PROCEDURES
A. Reviewing Review the definition of terms:
previous Annuity - It is a sequence of equal
lesson or payments (or deposits) made at a
presenting regular interval of time.
the new Annuity Immediate or Ordinary
lesson Annuity - It is a type of annuity in
which the payments are made at
the end of every period.
B. Establishing
a purpose for Fair market value is the price an asset can be
the lesson sold in the open market when certain
conditions are met. The conditions are as
follows: the parties involved are aware of all
the facts, are acting in their own interest, are
free of any pressure to buy or sell, and have
ample time to make decisions.
People are always looking for ways
to supplement their existing
financial strategies, best
investment, continuous growth,
and ways to save for retirement for
longer periods. A deferred annuity
is one tool that can serve just such
a purpose. Also, it is a contract
with an insurance company that
promises to pay the owner a
regular income, or a lump sum, at
some future date. Investors often
use deferred annuities to
supplement their other retirement
income or benefits, such as Social
 Security (retirement, disability, and
supplemental benefits. If you have
several years until retirement, a
deferred annuity could make sense
for you.
C. Presenting
examples/
instances of
the lesson
D. Discussing
new concepts
and
practicing
new skills #1
E. Discussing Play video presentation Play video presentation
new concepts https://www.youtube.com/watch?v=2K- https://www.youtube.com/
and 3cNjhFA8&t=2s watch?v=Pkyg0dL3ddA&t=872s
 practicing
new skills #2

Find the period of deferral in each

of the following deferral annuity
problem.
1. Monthly payments of ₱ 5,000
F. Developing for 5 years that will start at 7
mastery months from now.
(Leads to 2. Annual payments of ₱ 10,000
Formative for 12 years that will start at 5
Assessment 3) years from now.
3. Quarterly payments of ₱ 5,000
for 8 years that will start at 2
years from now.

G. Finding Answer the following problem: Read each problem carefully about
practical The buyer of a car pays ₱ 169,000 cash and ₱ calculating the present value and
applications 12,000 every month for 5 years. If money is period of deferral of a deferred
of concepts 10% compounded monthly, how much is the annuity and perform the
and skills in cash price of the car? appropriate solutions to answer
daily living the problem.
A company offers a deferred
payment option for the purchase of
any furniture. Gladys plans to buy
a dining table set with a monthly
payment of ₱ 4,000.00 for 2 years.
The payment will start at the end

FAIR MARKET VALUE (FMV)
- is the price an asset can be sold in the open
market when certain conditions are met. The
conditions are as follows: the parties involved
are aware of all the facts, are acting in their
own interest, are free of any pressure to buy
or sell, and have ample time to make
decisions.
CASH FLOW
-term that refers to payments received (cash
inflows) or payments or deposits made (cash
H. Making outflows). Cash inflows can be represented by
generalizations positive numbers and cash outflows can be
and represented by negative numbers.
abstractions -It is also the amount of cash and cash-
about the equivalents being transferred into and out of
lesson the business.
The fair market value or economic value of
cash flow (payment stream) on a particular
date refers to a single amount that is
equivalent to the value of the payments
stream at that date. This particular date is
called the focal date.
I. Evaluating Answer the problem given below by showing
learning your complete solution and your decision on a
sheet of paper.
A television set is for sale at ₱ 13,499 in cash
of 3 months. How much is the cash
price of the dining set if the
company will give 10%
compounded monthly?
Deferred Annuity
-an annuity that does not begin
until a given time interval has
passed. It is a kind of annuity
which payments (or deposits) starts
in more than one period from the
present. Likewise, the first
payment interval does not coincide
with the first interest period and it
is put off to some later date.
- can be a long-term investment in
which you invest a sum of money,
then receive payments several
years down the line after the initial
sum has accrued interest. Also, it
can be a contract with an
insurance company that promises
to pay the owner a regular income,
or a lump sum, at some future
date. It come in several types-fixed,
indexed, and variable-which
determine how their rate of return
is computed.
Deferred annuities
- series of payments, as they have
already learned in the past lessons
on annuities but, will start on a
later date.
Answer the problem given below by
showing your complete solution
and your decision on a sheet of
paper.
 or on installment terms, ₱ 2,500 each month
for the next 6 months at 9% compounded
annually. If you were the buyer, what would
you prefer, cash or installment?
Study: Deferred Annuity
J. Additional
activities for
application or
remediation
A group of college students decided
to invest the money they earned
from the fund-raising project. After
6 months from today, they want to
withdraw from this fund ₱
10,000.00 quarterly for 1 year to
fund for community service. How
much is the present total deposit if
the interest rate is 4% converted
quarterly?
PERFORMANCE TASK
Create your own loan plan with
complete computations using the
applications of Annuity on a short
bond paper. Explain using five
sentence paragraph the importance
of annuity in your daily life on a
separate sheet of yellow pad paper.

V. REMARKS

VI. REFLECTION
1. No. of learners
who earned
80% on the
formative
assessment
2. No. of learners
who require
additional
activities for
 remediation.
3. Did the
remedial
lessons work?
No. of learners
who have
caught up with
the lesson.
4. No. of learners
who continue
to require
remediation
5. Which of my
teaching
strategies
worked well?
Why did this
work?
6. What
difficulties did I
encounter
which my
principal or
supervisor can
help me solve?
7. What
innovation or
localized
materials did I
use/discover
which I wish to
share with
other teachers?

Prepared by: Checked by: Reviewed by: Noted by:

KIMBERLYN A. GRANZO CHERRY HILL A. CATCALIN JOHN RECK L. NIEPES CECILIA C. PAPA
Teacher II Key Teacher – Math/Teacher II SHS Coordinator/Teacher III Principal II