NAME: (EREL BAUTISTA) SCHOOL: CNHS

LEARNING AREA (Main Lesson): _____________________

INTEGRATIVE PERFORMANCE TASK

LEARNING AREA/S INTEGRATED: Business Mathematics and FABM1 Level: Grade 12
LEARNING COMPETENCIES:
a. records transactions of a merchandising business in the general and special journals
ABM_FABM11- IVe-j-36
b. Illustrate the different types of commissions - ABM_BM11BS-IIa-11
c. Compute commissions on cash basis and commission on instalment basis
ABM_BM11BS-IIa-12
d. Compute down payment, gross balance and current increased balance
ABM_BM11BS-IIa-12
GOAL: What is the GOAL in the The goal is to compute the total commission payable for the month
scenario? What is the task – for the sales manager of UR CORPPORATION and record it in the
G overall? [develop a presentation, general journal and subsequently post it to special journals.
create a product, illustrate a
process, perform a complex act]

ROLE: What is the ROLE you are You are the bookkeeper of UR CORP. and it is your duty to
to take? [expert, instructor, analyze, record and post day to day transaction to the
R student, apprentice, worker, company’s books of accounts.
member of the public]

AUDIENCE: Who is your AUDIENCE?
Who will evaluate your performance
or product? [instructor, self, peers,
experts, public]
A
Your target audience is the Sales Manager and the Payroll
Accountant of UR CORP.
The Sales manager would like to know how much
commission he will earn every month.
Payroll Accountant would like to know how much
commission will be due for payroll pay out every 15th of the
month.

SITUATION: What is your
SITUATION? What is the context in
which you will perform or produce?
What is the need; the place; the
requirement; where is it to happen;
what are the environmental
conditions, etc.?
S
You have been asked to compute the total commission
payable to Sales Manager Mike for the month of December
2020, because commissions gained from the previous
month is payable on the 15th of the month following the
month on which commission was earned. Mngr. Mike’s
commission is base on cash sales and credit card installment
sales. Below are the sales transactions that were credited to
Mngr. Mike;
December 5 – Mngr. Mike was able to sell 10 cellphones
costing PhP18,000 each on cash.

December 18 – more items were sold but it was paid on

installment basis through credit cards. Mike was able to sell
another 10 cellphones, with a cost of PhP18,000 each plus
Php1,500 finance charges for each installment sales with an
installment term of 6 months and O% interest for 3 months
installment term. 5 transactions were payable in 6 months
 with a required downpayment of P3,000 and the balance
equally divided into 6 equal installments, another 5
installment transactions is payable in 3 months without
interest and required downpayment of the same amount
with 6 months term. Mike gets 2% commission on the first
month for each of the 10 cell phones. Commission
decreases by 0.30% every month thereafter and computed
on the outstanding balance for the month.

December 28, before the year ends Manager Mike sold an

additional 5 cellphones on cash basis.

PERFORMANCE/PRODUCT/PROCES Analyze the transactions and record the Journal Entry of

S: What is the PERFORMANCE each transactions in the respective journals (Sales Journal;
CHALLENGE? What are you to do or
create that will be judged as evidence
Cash Journal) for the month of December.
of successful completion of the
intended outcome? [a class
After recording the transactions, at the end of the month
presentation, a modeoardl, a poster, a post all transactions to the General Ledger and or
term paper, a lab demonstration, Subsidiary Ledger (if applicable).
troubleshooting & repair]
In a separate sheet of paper, show your computation for the
commission of Manager Mike for the month of December
2020, January 2021 and February 2021.
STANDARDS of PERFORMANCE: By Your work output should be shown in the proforma General
what CRITERIA / STANDARDS / Journal and or Special journal. It should be recorded
INDICATORS OF SUCCESS will the
performance/product/process be
correctly and no erasures. Supporting documents such as
S judged? What expectations must it the computation sheets for commission should be shown
meet? What will be the indicators of also.
success? [rubric, exemplars, key,
checklist, rating scale, etc.]

*intra-disciplinary integration – learning competencies within the same learning area

in a grade level
*inter-disciplinary integration – learning competencies across two or more learning areas
in a grade level