Republic of the Philippines

Department of Education
REGION III – CENTRAL LUZON
PULONG BUHANGIN NATIONAL HIGH SCHOOL
PULONG BUHANGIN, STA. MARIA, BULACAN

DAILY LESSON PLAN

BUSINESS MATHEMATICS

Teacher: KATHERINE B. DELA CRUZ Date: October 26, 2022

Grade and Section: ABM 11 - 1 Time: 8:30am – 10:10am
School Year: 2022 - 2023 Quarter: First _
I. OBJECTIVES At the end of the session, learners are expected to:
1. Explain the meaning of different terms of sale:
1.1. trade discount
1.2. Net Invoice Price (NIP)
1.3. list price;
2.Differentiate between discount and net invoice price;
3.Compute for the Net Invoice Price (NIP) using a single trade discount;
and
4.Use the same in real-life situations and business problems.

A. Content
The learners are able to demonstrate an understanding of the key
Standards
concepts of buying and selling.

B. Performance
The learners are able to analyze and solve problems on important
Standards
factors in managing a business: 1. Buying products and 2. Selling products.

C. Learning The learners…

Competencies Illustrate how to compute single and series trades discounts
– ABM_- BM11BS_- Ih-5

II. CONTENT TRADE DISCOUNTS

(Single and Series Discounts)

III. LEARNING
RESOURCES

A. References  MELCs
 Business Mathematics, Norma D. Lopez – Mariano,PhD, Rex
Book Store, pp. 133 – 142
 www.youtube.com
 www.lrmds.deped.gov.ph

B. Other Pictures from the internet

Resources Music from the Youtube

C. Materials Curriculum guide

Projector
Laptop
Speaker
Board and chalk/ White board and marker
Available materials inside the classroom
IV. PROCEDURES

A. Reviewing Activity 1: GROUP GAMES: “Pasok mga Suki Presyong Divisoria”

previous
(The teacher will discuss the mechanics of the game)
lesson or
presenting
new lesson

B. Establishing a
purpose of the Let the students relate the concept of single trade discounts and discount
lesson series on their future business.

C. Presenting Present a practical problem where concept of single trade discounts and
Prepared by:

KATHERINE B. DELA CRUZ

Teacher III

Checked by:

ELEONOR A. DE JESUS MARISSA O. RAMOS EVELYN R. SICAT

Master Teacher II Principal IV Head Teacher VI – Mathematics
Observer 1 Observer 2 Observer 3