DAILY LESSON LOG OF M11GM-IId-2 (WEEK FOUR – DAY 2)

School Grade Level Grade 11

Teacher Learning Area General Mathematics
Teaching Date
Quarter Second
and Time
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
I. OBJECTIVES 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.
 Content The learner demonstrates understanding of key concepts of simple and compound interests,
Standards and simple and general annuities.
 Performance The learner is able to investigate, analyze and solve problems involving simple and compound
Standards interests and simple and general annuities using appropriate business and financial
instruments.
Learning Competencies: Calculates the fair market value of a cash flow stream that includes an
annuity.
 Learning Code: M11GM-IId-2
Competencies/ Objectives:
Objectives  Define fair market value of a cash flow stream.
 Calculates the fair market value of a cash flow stream that includes an annuity.
 Display teamwork in finding the fair market value of a cash flow stream.
II. CONTENT Cash Flow
III. LEARNING Laptop, LCD projector, Teaching Guide, bond paper, manila paper and pen
RESOURCES
A. References
1. Teacher’s Guide
pp. 220-227
pages
2. Learner’s
Materials pages
3. Textbook pages
4. Additional
Materials from
Learning
Resource(LR)
portal
B. Other Learning
Resources
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
IV. PROCEDURES 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.
 Review previous The teacher will recall the definition of cash flow. Let the students share their learnings. Let one
lesson or student write one term on the board and call another one student to define it and so on and so
presenting the forth.
new lesson
 Establishing a The teacher will let the students recognize that in finding the future value and present value of
purpose for the both simple and general annuities is helpful in finding the fair market value of a cash flow
lesson stream that includes an annuity.
 Presenting The students will be ask:
examples/ What is your favorite holiday of the year?
instances of the
new lesson Holiday
All Soul’s Day
Independence Day
Christmas
New Year
The students will be group according to their favorite holiday. The students who choose All
Soul’s Day will be group 1, those students who choose Independence Day will be the group 2,
 those students who choose Christmas will be group 3, and for those students who choose New
Year will be the group 4. Each group will be divided into two so there are a total of eight
groups. Each group will gather all the data collected and summarize it. Choose only one
representative each group to present their work to the class.

Go to an appliance store, and ask how much a certain appliance costs if it is (a) paid in full, or
(b) paid by installment.

 Discussing new The teacher will let the same group answer the problem. Groups 1, 3, 5 and 7 will compute the
concepts and East West Bank’s offer. Groups 2, 4, 6, and 8 will compute the City Savings Bank’s offer. After all
practicing new groups have presented, let them share and compare their answers. Let them make their
skills #1 conclusion.

East West Bank offers ₱150,000 at the end of 3 years plus ₱300,000 at the end of 5 years. City
Savings Bank offers ₱25,000 at the end of each quarter for the next 5 years. Assume that
money is worth 8% compounded annually. Which offer has a better market value?
Solution:
East West Bank City Savings Bank
₱150,000 at the end of 3 years ₱25,000 at the end of each quarter for
₱300,000 at the end of 5 years the next 5 years
East West Bank’s offers:
150,000 300,000

_____________________________________________________________________________
_
0 1 2 3 4 5
City Savings Bank’s offer
25,000 25,000 25,000 25,000
_________________________________________________________________
0 1 2 3 ... 20
Find: Fair market value of each offer

Choose a focal date and determine the values of the two offers at that focal date. Suppose that
selected focal date is the start of the term.
East West Bank offer:
The present value of ₱150,000 three years from now is
P1 = F(1 + j)-n
= 150,000(1 + 0.04)-6
= ₱118,547.18
The present value of ₱300,000 five years from now is
P2 = F(1 + j)-n
= 300,000(1 + 0.04)-10
= ₱202,669.25
Fair Market Value (FMV) = P1 + P2
= 118,547.18 + 202,669.25
= ₱321,216.43
City Savings Bank offer:
Compute for the present value of a general annuity with quarterly payments but with semi-
annual compounding at 8%.
F1 = F2
4 2
P (1 +
i )4(5) = P (1 + i )2(5)
4 2
4
i 0.08
(1 + )20 = (1 + )10
4 2
4
i
1 + = (1.04)1/2
4
 4
i = (1.04)1/2 – 1
4
4
i = 0.019803903
4
The present value of an annuity is given by
−n
1−(1+ j)
P=R
j
−20
1−(1+ 0.019803903)
= 25,000
0.019803903
= ₱409,560.4726
Therefore, City Savings Bank’s offer is preferable since its market value is larger.
 Discussing new
concepts and
practicing new
skills #2
Working by pair, the students are task to do the activity. Let them identify and examine the
problem by finding what is asked.
 Developing 1. Find the present value and amount of an ordinary annuity of ₱5,000 payable semi-annually
mastery (leads to for 10 years if money is worth 9% compounded annually.
formative Answer: ₱65,589.25 (use j = 0.044031, n = 20)
assessment 3) 2. To pay for his debt at 12% compounded semi-annually, Ruben committed for 8 quarterly
payments of ₱24,491.28 each. How much did he borrow?
Answer: ₱172,238.61 (use j = 0.029563, n = 8)
 Finding practical
applications of
concepts and
skills in daily living
 Making The teacher will let the students give their generalizations or inputs about the topic being
generalizations discussed.
and abstractions
about the lesson
The teacher will let the students to solve the following problems:
1. A television (TV) set is for sale at ₱13,499 in cash or on installment terms, ₱2,500 each
month for the next 6 months at 9% compounded annually. If you were the buyer, what would
 Evaluating you prefer, cash or installment?
Learning Answer: Present value of installment is ₱14,628.79 (use j = 0.007207, n = 6); better to pay
₱13,499 if cash is available, or wait until you can save enough cash than to pay by installment.
2. The buyer of a car pays ₱169,000 cash and ₱12,000 every month for 5 years. If money is 10%
compounded annually, how much is the cash price of the car?
Answer: ₱739,464.24 (use j = 0.007974, n = 60)
 Additional
activities or
remediation
V. REMARKS
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress. What works? What else
VI. REFLECTION 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  Presenting examples/ instances of the new lesson
localized materials did I
 Discussing new concepts and practicing new skills #1
use/ discover which I
wish to share with
other teachers