DAILY LESSON LOG OF ABM_BM11BS-Ih-5 (Week Eight-Day Four)
School
Teacher
Teaching Date and Time
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide
2. Learner’s Materials
3. Textbook pages
4. Additional Materials
from Learning
Resource (LR) portal
B. Other Learning Resources
IV. PROCEDURES
A. Review previous lesson or
presenting the new lesson
B. Establishing a purpose for
the lesson
C. Presenting examples/
instances of the new
lesson
D. Discussing new concepts
and practicing new skills
#1
Grade Level 11
Learning Area Business Mathematics
Quarter First
Objectives must be met over the week and connected to the curriculum standards. To meet the
objectives, necessary procedures must be followed and if needed, additional lessons, exercises and
remedial activities may be done for developing content knowledge and competencies. These are
assessed using Formative Assessment Strategies. Valuing objectives support the learning of content
and competencies and enable children to find significance and joy in learning the lessons. Weekly
objectives shall be derived from the curriculum guides.
The learners demonstrate an understanding of key concepts in buying and
selling.
The learners are able to analyze and solve problems on important factors in
managing a business: buying products and selling products.
Learning Competency:
 Illustrate how to compute single trade discounts and discount series
(ABM_BM11BS-Ih-5)
Learning Objectives:
 Classify situational problems whether single trade discount or discount
series
 Illustrate how to compute single trade discounts and discount series
 Hypothesize which type of discount is more advantageous on the part
of the buyer
Single Trade Discounts and Discount Series
teacher’s guide, learner’s module
Pages
Pages
These steps should be done across the week. Spread out the activities appropriately so that
pupils/students will learn well. Always be guided by demonstration of learning by the pupils/ students
which you can infer from formative assessment activities. Sustain learning systematically by providing
pupils/students with multiple ways to learn new things, practice the learning, question their learning
processes, and draw conclusions about what they learned in relation to their life experiences and
previous knowledge. Indicate the time allotment for each step.
Pose a situation for students to analyse:
Maria wants to buy a dress but her money is not enough to pay for the price of
the dress. What will she do? (Ask the seller to grant her a lower price)
The teacher lets the students realize that one’s knowledge in discounts is an
important idea to judge wisely on what, when, and where to buy products.
The students will define the important terminologies that will used in the day's
lesson: base amount, discount, discount rate, net price/discounted price/sales
price. (previously assigned task)
 trade discount -- the reduction from list price granted to the buyers

E. Discussing new concepts
and practicing new skills
#2
F. Developing mastery (leads
to formative assessment
3)
G. Finding practical
applications of concepts
and skills in daily living
H. Making generalizations
and abstractions about
the lesson
I. Evaluating Learning
J. Additional activities or
remediation
V. REMARKS
 discount series -- the additional discount other than the original discount
granted by the seller to its buyer
 base amount -- the original selling price before the discount
 discount rate -- the rate of discount granted to the buyer
 discount -- the amount of discount after the original selling price is
multiplied to the given discount rate
 net price -- the new selling price after the discount is deducted from the
original selling price
Group the class into four: two groups to solve for single trade discount
and the other two groups to solve for discount series :
Illustrative example: A dress sold at P 1,315 is given a discount on the following
basis:
a) single trade discount of 10% b) discount series of 7%, 3%
Solution in A: Solution in B:
Step 1: List Price ……………………P 1,315.00
Discount = List Price x discount Rate Less 7% (P1,315x0.07).. 92.05
= P1,315 x 0.1 Difference………………….. 1,222.95
= P131.5 Less 3% (1,222.95x0.03) -- 36.70
Step 2: Net Invoice Price ……..…… 1,186.25
Net Invoice Price= List Price - Discount
= 1,315.00 - 131.5
= 1,185.5
Process Questions:
1. How is the Net Invoice Price (NIP) obtained using the single trade
discount?
2. How is the Net Invoice Price obtained using the discount series?
3. Which of the two discounts is more advantageous to the customers?
Part I: The teacher shows illustrative problem on how to find the discount using
single trade discount and discount series. Ex. A bag worth P 1,250 at is
sold at 15% discount. How much will be paid for the bag? How much will be paid
to the bag if a discount series of 10% and 5% is offered?
Part II. Compute for the discount and Net Invoice Price of an item sold at P
18,750 given the following:
a) single trade discount of 20% b) discount series of 10%, 5% and 5%
Do they have the same discount? Do they have the same amount of Net Invoice
Price? Why?
Draw out from the students generalizations on how to compute single trade
discounts and discount series. Let them determine also which type of discount is
more beneficial to buyers in varied situations.
The teacher may refer to the presentation of the concepts in the Learner’s
Module for better comprehension of the students.
Avesco Marketing sells lighting fixtures for P 8,185 less 15% and 5%. Home
Appliances sell the same lighting fixtures for P 7,895 less 15%. Which has a
better offer? Why?
 Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress. What
works? What else needs to be done to help the pupils/students learn? Identify what help your
VI. REFLECTION instructional supervisors can provide for you so when you meet them, you can ask them relevant
questions.
A. No. of learners who earned 80%
of the evaluation
B. No. of learners who require
additional activities for
remediation who scored below
80%
C. Did the remedial lesson work?
No. of learners who have caught
up with the lesson.
D. No. of learners who continue to
require remediation
E. Which of my teaching strategies
worked well? Why did these
work?
F. What difficulties did I encounter
which my principal or supervisor
can help me solve?
G. What innovation or localized
materials did I use/ discover
which I wish to share with other
teachers