Republic of the Philippines

Department of Education
Region IV-A
Schools Division of Quezon Province
ALABAT ISLAND NATIONAL HIGH SCHOOL
Alabat, Quezon

Learning Area Business Mathematics

Learning Delivery Modality Blended Learning

School Alabat Island National High School Grade Level Grade 11

WEEKLY Teacher Jerralyn C. Alva Learning Area Business Mathematics
LESSON
Teaching Date September 26 to September 29, 2022 Quarter 1
EXEMPLAR
Teaching Time 50 minutes No. of Days 4

Classroom Teaching Classroom Teaching Assigned Tasks (Modular Learning)

Session 1
At the end of the lesson the learners are
expected to :
 Define salary, wage, income, benefits
 Compute gross and net earnings
 Differentiate gross from net earnings
I. OBJECTIVES
Session 2
At the end of the lesson the learners are
expected to :
 Enumerate the benefits of a wage earner
 Define each of the benefits given to wage
earners
 Distinguished taxable from nontaxable
benefits
 Enumerate the standard deductions with the
corresponding computation
(Friday)
At the end of the lesson the learners are expected
to :
 Identify the variables needed in the computation of
the overtime
 Compute overtime pay
 Use E- spread sheet in the computation of salary
and overtime pay
 Present graphical representation of the details
or particulars of the salary.

The learners demonstrate an understanding of: The learners demonstrate an understanding of: The learners demonstrate an understanding of:
A. Content  the fundamental operations of mathematics  the fundamental operations of mathematics as  the fundamental operations of mathematics as
Standards as applied in salaries and wages applied in salaries and wages applied in salaries and wages

B. Performance The learners are able to: The learners are able to: The learners are able to:
 Republic of the Philippines
Department of Education
Region IV-A
Schools Division of Quezon Province
ALABAT ISLAND NATIONAL HIGH SCHOOL
Alabat, Quezon

 apply appropriate mathematical operation  apply appropriate mathematical operation in  apply appropriate mathematical operation in
Standards computing salaries and wages computing salaries and wages
in computing salaries and wages

C. Most Essential
Learning
Competencies  

(MELC)
(If available, write
the indicated MELC)
D. Enabling
Competencies
(If available, write
the attached enabling
competencies)
Buying and Selling Buying and Selling Buying and Selling
II. CONTENT
III. LEARNING
RESOURCES
A. References
a. Teacher’s Guide
Curriculum Guide Curriculum Guide Curriculum Guide
Pages
b. Learner’s Business Mathematics Quarter 1 - Module 3 - Business Mathematics Quarter 1 - Module 3 -
LeAP Week 5 and Week 6
Material Pages Buying and Selling pages 7-123 Buying and Selling pages 7-123
c. Textbook Pages
d. Additional
Materials from
Learning
 Republic of the Philippines
Department of Education
Region IV-A
Schools Division of Quezon Province
ALABAT ISLAND NATIONAL HIGH SCHOOL
Alabat, Quezon

Resources
B. List of Learning
Resources for
Development
and Engagement
Activities

IV. PROCEDURES

WHAT I NEED TO KNOW ?

Short introduction about the subject and the Short introduction about the subject and the The learning objectives are presented on the given
presentation of the learning objectives. presentation of the learning objectives. activity sheets.

WHAT’S NEW ?
A. Introduction Have the learners solve the given problem: Have the learners solve the given problem: Write your experience where you used ratio and
proportion in any situation in your life. Write your answer
Three (3) sachets of powdered iced tea are A cyclist can travel 2.5 km per hour. How long will it in your notebook.
needed to make 5 pitchers of iced tea. How take him to travel 10 kilometers?
many sachets are needed to make 15 pitchers of
iced tea?

B. Development WHAT I KNOW ?

 Republic of the Philippines
Department of Education
Region IV-A
Schools Division of Quezon Province
ALABAT ISLAND NATIONAL HIGH SCHOOL
Alabat, Quezon

Ask the learners to review the previous lessons
involving fractions, decimals and percent.
Learners to answer the Pre-test activity to find
out how much they already know about the topic.
Introduce to the learners the concepts of ratio,
rates and proportion.
Cite examples.
Ask the learners to review the previous lessons List down 5 real-life situations that often used ratio, rates
involving fractions, decimals and percent in solving and proportion. Write your answer in your notebook.
real-life situation problems.
Learners to answer the Pre-test activity to find out
how much they already know about the topic.
Cite real-life situations that often use ratio, rates
and proportion.

WHAT’S IN ?
Before getting into the discussion of
understanding the concept of ratio and rate in
Before getting into the discussion of understanding
real life situations, make the students realize the
the relevance of proportion in real life situations,
importance of ratio and rate through practical
make the students realize the importance of
examples.
proportion through practical examples.
Answer learning activity 2 in the LeaP.
Start by asking the students to cite
Present examples/ instances preferably those
circumstances, based from their own
applications in everyday life and those relevant to
experiences, wherein ratio and rate were used.
certain jobs or professions.
Cite examples.

WHAT IS IT ?
 Republic of the Philippines
Department of Education
Region IV-A
Schools Division of Quezon Province
ALABAT ISLAND NATIONAL HIGH SCHOOL
Alabat, Quezon

Discuss to the learners the importance of

Discuss to the learners the concepts of ratio and Ask the learners to read and understand the importance
proportion in real-life situation and the types of
rates. Cite examples. of ratio, rate and proportion in our lives.
proportion. Cite examples.
WHAT’S MORE ?
Answer Independent Activity 1: Comparing two
Answer Independent Activity 2: Solve for x
quantities Answer Independent Activity 3. Write your answer in your
Answer Independent Activity 2: Solve for the
Answer Independent Assessment 1: Writing notebook.
missing terms using proportion
Ratio in Simplest Form
WHAT I CAN DO ?
Answer Independent Assessment 3. Write your answer in
Ask the learners to answer Activity - What I Can Ask the learners to answer Activity - What I Can
a sheet of paper.
C. Engagement Do? Do?

Learners will list down real-life situations that used direct,

Learners will answer Additional Activities to
Learners will answer Additional Activities to inverse and partitive proportions. Write your answer in
broaden their knowledge on the topic.
broaden their knowledge on the topic. your notebook.

WHAT I HAVE LEARNED ?

Ask the learners to explain the relevance of ratio
and rate in our real life situations. Write your
D. Assimilation
answer in your notebook.
Ask the learners to give the importance of
Cite real life situations happened in school where ratio,
proportion in our daily life transactions. Write your
rate and proportion are being used.
answer in your notebook.

WHAT I CAN DO ? ( Assessment )

 Republic of the Philippines
Department of Education
Region IV-A
Schools Division of Quezon Province
ALABAT ISLAND NATIONAL HIGH SCHOOL
Alabat, Quezon

Learners will answer Assessment activity. Learners will answer Assessment activity. Learners will answer Post-test / Evaluation in the SLM.

The learners in their notebook, journal or portfolio will

The learners in their notebook, journal or
portfolio will write their personal insights about
V. REFLECTION the lesson using the prompts below:
I understand that ______________________
I realize that _________________________
The learners in their notebook, journal or portfolio
will write their personal insights about the lesson
using the prompts below:
I understand that _______________________
I realize that ___________________________
write their personal insights about the lesson using the
prompts below:
I understand that ___________________________
I realize that _______________________________

Prepared and Submitted by : Checked by : Approved :

JERRALYN C. ALVA NESTOR N. SANDOVAL JOSEPH C. HINANAY

SHS Teacher II Master Teacher II/Academic Head School Principal IV