HOLY CROSS ACADEMY, INC.

Gallarde St., Zone II, 8002 Digos City

S.Y. 2023-2024

Senior High School Department

UNIT PLAN

Course/ Subject: Strand & Year Level: Semester:1

BUSINESS MATH ABM 12 UP No. 1

No. of Days: 20

Unit Topic and Concept: FUNDAMENTAL OPERATIONS INVOLVING FRACTIONS,

DECIMALS, AND PERCENT, RATIO AND PROPORTION, AND
KEY CONCEPT ON BUYING AND SELLING

STAGE 1: DESIRED RESULTS

CONTENT STANDARD PERFORMANCE STANDARD

The students will be able to demonstrate The students will be able to solve problems
understanding of the fundamental operation involving fractions, decimals, percent, ratio, and
involving fractions, decimals, and percent, as proportion, buying, and selling related to
well as understanding of the key concept in business.
ratio and proportion, buying and selling
related to the business.

LIST OF TOPICS

Day 1 Subject Orientation

Day 2-3 Fundamental Operation Involving Fractions, Decimals, and Percent

Day 4-5 Key Concept and Understanding of Rate and Ratio

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Day 6-7 Understanding Proportion

Day 8-9 Mark on, Mark down, and Mark Up on a Given Price of Product

Day 10 Difference between Mark and Margin and How Margin is use in Sales.

Day 11-12 Computing Mark up and Margin

Day 13-14 Trade Discount

Day 15-16 Discount Series

Day 17-18 Profit and Loss

Day 18-19 Break Even Point

Day 20 Performance Task

TRANSFER GOAL

The students in the long run and on their own will able to create a business proposal to make
logical decision in managing a business: buying products and selling products.

ESSENTIAL UNDERSTANDING ESSENTIAL QUESTIONS

The students will understand the basic 1. Why is it important to analyze performance
concepts of mathematics as applied in of our businesses from time to time?
business, the fundamental mathematics 2. How financial statements help businesses?
operations using decimals, fractions, percent,
ratio, and proportion; mathematics concepts
and skills in buying and selling.

ACQUISITION

KNOWLEDGE SKILLS

The students will: The students will be able to:

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1. demonstrate an understanding of fraction; 1. perform addition, subtraction, multiplication
and division for similar fractions, dissimilar
2. compare/differentiate decimal and percent; fractions and mixed numbers;
3. demonstrate changing fraction to decimal 2. solve problems involving operations of fraction.
and percent and vice versa;
3.execute mathematical operations involving
4. compare and differentiate rate and ratio; decimals and percent;
5. relate ratio with proportion; 4. change fraction to decimal and percent and vice
6. classify proportion and give real life versa;
situation of each kind; 5. express the word problem in the form of ratio;
7. differentiate mark-up, mark-on, and mark 6. find the unknown quantity in the proportion;
down;
7. cite applications of mark-on, markdown and
8. illustrate Mark-on, Markdown, and Mark- mark-up in real-life scenario;
up are obtained in each price of
a product. 8. compute Mark-on, Markdown, and Mark-up
9. differentiate mark-up from margins; based on a given price;

10. llustrate how to compute mark-up based 9. describe how gross margins is used in sales;
on cost and mark-up based on selling price. 10. compute mark-up based on cost and mark-up
11. illustrate how to compute single trade based on selling price;
discount; 11. solve problems related to trade discount;
12. illustrate how to compute discount series; 12. solve problems related to discount series using
13. illustrate how to compute profit and loss; different methods;

14. define break-even point. 13. prepare a simple income statement for a
trading firm;

14. compute for break-even point.

STAGE 2: ASSESMENT EVIDENCE

Performance Task (with rubrics)

The Journey of a Future Novice Businessperson

Goal: This project consists of the following objectives:

✓ Design a project proposal for the incoming SHS food festival competition (Classroom

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 edition).

✓ Prepare your best-seller menu for the incoming SHS food festival competition (Classroom
edition).
✓ Create an audio-visual presentation showing your preparation of the menu planned to
prepare for the competition.

Role: Assume the role of a Novice professional food business enterprise team member. You are
tasked to design a project proposal, prepare a menu and to produce a promotional video that
will be used by your newly established company in advertising your food products. Assume
the role of a presenter of the project proposal, another member serves as food
technician/nutritionist and/or chef and another team members will serve as video production
team.

Audience: Your proposal will be presented during a business meeting and your audio-visual
presentation will be used to advertise your product during the food festival. The final menu
will be tasted during the food festival by a panel of food experts. Your skills as a future
novice businessperson in food business will be presented in front of the class and SHS
faculty members. It is therefore important to clearly communicate your proposal and
advertise your menu through the audio-video presentation to entice participants in the said
event.

Situation: Food festival competition is one of the most powerful ways of advertising a food
business product Since it allows a food business enterprise to advertise a product it is often
accompanied by a product. Since it allows a food business enterprise to advertise a product it
is often accompanied by a catchy audio-visual presentation to allow clients. After studying
fractions, decimals, and percentage, you will be able to use scientific and logical
explanations in promoting your menu. Since this is a competition, therefore, it is important
to present an excellent project proposal, a catchy audio-visual presentation, and a delicious
menu.

Product: Project Proposal and Presentation

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Standard and Mechanics/Guidelines:

a. Organization
b. Content
c. Delivery
d. Formulation of Logical Recommendation

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 STAGE 3: LEARNING ACTIVITIES

Summary of Key Learning Events and Instruction

Lesson 1 - Fundamental Operation Involving Fractions, Decimals, and Percent

-Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

-Peer Evaluation

Lesson 2 Key Concept and Understanding of Rate and Ratio

- Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

-Peer Evaluation

Lesson 3 Understanding Proportion

- Interactive Learning Discussion

-Demonstration and Guided Practice

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 -Oral Recitation

-Transactional Identification

-Peer Evaluation

Lesson 4 Mark on, Mark down, and Mark Up on a Given Price of Product

- Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

-Peer Evaluation

Lesson 5 Difference between Mark and Margin and How Margin is use in Sales

- Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

-Peer Evaluation

Lesson 6 Computing Mark up and Margin

- Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

-Peer Evaluation

Lesson 7 Trade Discount

- Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

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 -Peer Evaluation

Lesson 8 Discount Series

- Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

-Peer Evaluation

Lesson 9 Profit and Loss

- Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

-Peer Evaluation

Lesson 9 Break Even Point

- Interactive Learning Discussion

-Demonstration and Guided Practice

-Oral Recitation

-Transactional Identification

-Peer Evaluation

Instructional Materials:

Work text, PPT, TV, Video

Prepared by: Checked by: Approved by:

JOHN PHILIP P, ABALLE JOHN CARLO MIBULOS ALEXANDER C. GONZALES, MAT-RE

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Subject Teacher Strand In-Charge (ABM) School Principal

JOHN PHILIP P. ABALLE

SHS Focal Person

Remarks:

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