DAILY LESSON LOG OF
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
E. Discussing new concepts
and practicing new skills
#2
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:
 Describe how gross margins is used in sales
Learning Objectives:
 Describe how gross margins is used in sales
 Explain the importance of gross margins in sales.
 Practice teamwork and cooperation in performing group tasks.
Gross Margins in Sales
teacher’s guide, learner’s module
Pages 82-89
Pages 72-79
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.
Short Recall of the Previous Lesson:
 Ask students to do a short recap of the last day's lesson.
(Student will recall the previous lesson about the difference between
mark up from margins.)
The teacher lets the students realize that one’s knowledge in mark-up and gross
margins are important as it has effect on the selling price of a product.
The teacher will ask an essential question about gross margins:
What is the relevance of the gross margins in sales?
(Generate students' ideas until they come up with the realization that: The
margin is addressing the profit as it relates to selling price.)
The teacher will show a problem to be solved to the class and will solve it
together with the learners:

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
VI. REFLECTION
Problem: An appliance store realized a mark-up of P3,450 in selling TV sets. If its
items are sold at a mark-up of 40% of the selling price,
a. What is the regular selling price of the TV set?
b. What was the cost of the TV set?
c. What is the rate of mark-up based on cost for the TV set?
"Group Activity: Role Play (Rubric is needed in rating the output of each group.)
In preparation for the end-of the course requirement, ask students to group
themselves together so that there is a maximum of 5 students in one group.
These groups are going to pretend that they were planning a simple food sale to
raise funds for a project that their organization plans to pursue.
Provide a selection of simple food sale ideas that the groups can choose from.
Here are some ideas. They may also consider other items based on the wants
and needs of their clientele.
• ice cream
• fish balls
• hotdog
• kakanin
• sago’t gulaman
Ask the groups to plan the details of how to go about their simple food sale: how
they will design their booth, how the booth is going to be manned, how many
items they intend to sell in one day, and what other peripheral items they will
need to carry out the plan. Have them list down the estimated costs
corresponding to these details.
Based on these estimates, the objective of each group is to figure out and
defend their intended selling price for their commodity.
Let the students generalize their learnings by describing the use of gross margins
in sales.
The teacher may refer to the presentation of the concepts in the Learner’s
Module for better comprehension of the students.
Solve this problem:
A stall in Divisoria bought 225 blouses at P15,750. 25 of these blouses were sold
at a mark-up of 150% based on cost, 175 pieces were sold at a mark-up of 75%
of the cost, 10 pieces were sold during a clearance sale at PHP80 each and the
remaining blouses were sold at 20% below cost. Assuming that the blouses all
cost the same,
a. How much did each blouse cost?
b. What was the amount of mark-up realized on the purchase?
c. What was the percent mark-up based on the selling price?
Assignment:
Find the definition of the following terms: base amount, discount, discount rate,
net price/discounted price/sales price.
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
 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