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# K to 12 BASIC EDUCATION CURRICULUM

SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

Grade: 11 No. of Hours/Semester: 80 hours/semester
Core Subject Title: Business Mathematics Pre-requisite:

Core Subject Description: This course will provide an understanding of the basic concepts of mathematics as applied in business. It includes a review of the
fundamental mathematics operations using decimals, fractions, percent, ratio and proportion; mathematics concepts and skills in buying and selling, computing gross
and net earnings, overtime and business data presentation, analysis and interpretation. The use of computer and software applications for computation and data
presentation is encouraged.

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

Fundamental Operations on: The learners demonstrate an The learners are able to: The learners
Fractions understanding of: 1. Perform fundamental
ABM_BM11FO-Ia-1
Decimals 1. Perform operations: operations on fractions and
Percentage 1. fractions addition, subtraction, decimals
2. decimals and multiplication and division 2. Express fractions to
percentage accurately decimals and percent forms ABM_BM11FO-Ia-2
2. Solve problems involving and vice versa
fractions, decimals and
percent related to business 3. Illustrate how decimals and
fractions can be written in ABM_BM11FO-Ib-3
terms of percent

4. Give real-life situations to
illustrate fractions, ABM_BM11FO-Ic-4
decimals, and percent

5. Solve problems involving
fractions, decimals, and ABM_BM11FO-Id-5
percent
Ratio & Proportion key concepts of ratio and 1. formulate and solve 1. Compare and differentiate
ABM_BM11RP-Ie-1
proportion problems involving ratio ratio and rate
and proportion 2. Write proportions
2. use the concept of illustrating real-life ABM_BM11RP-Ie-2
proportion in making life- situations
decisions 3. Identify the different kinds
of proportion and give ABM_BM11RP-Ie-3
examples for each
K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 1 of 5

BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE 4. selling products Mark-down. Illustrate how interest is computed specifically as applied to mortgage. Define break-even. ABM_BM11BS-Ij-10 amortization. Solve problems involving ABM_BM11BS-Ij-9 buying and selling products 10. Compute commissions on cash basis and commission ABM_BM11BS-IIa-12 on instalment basis K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 2 of 5 . Mark selling important factors in managing a ABM_BM11BS-Ig-1 down and Mark-up business: buying products and 2. Illustrate the different types ABM_BM11BS-IIa-11 of commissions 12. Solve problems involving direct. K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY. and on services/utilities and on deposits and loans 11. Differentiate Mark-on. inverse and partitive ABM_BM11RP-If-4 proportion Buying and Selling key concepts in buying and Analyze and solve problems on 1. Differentiate profit from loss ABM_BM11BS-Ii-6 7. Differentiate mark-up from ABM_BM11BS-Ih-3 margins 4. illustrate how to determine ABM_BM11BS-Ij-8 break-even point 9. Illustrate how to compute single trade discounts and ABM_BM11BS-Ih-5 discount series 6. and Mark-up ABM_BM11BS-Ih-2 are obtained 3. Illustrate how profit is obtained and how to avoid ABM_BM11BS-Ii-7 loss in a given transaction 8. Illustrate how Mark-on. Describe how gross margins ABM_BM11BS-Ih-4 is used in sales 5.

Differentiate gross from net ABM_BM11SW-IId-3 earnings 4.IIe-7 corresponding computation 8. Distinguishe taxable from ABM_BM11SW-IIe-6 nontaxable benefits 7.IIe -9 10. and analyze 2. Define salary.IIf -10 overtime pay 11. BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE 13. Define each of the benefits ABM_BM11SW-IIe-5 given to wage earners 6. K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY. Enumerate the benefits of a ABM_BM11SW-IIe-4 wage earner 5. Illustrate how to obtain down payment. Compute gross and net ABM_BM11SW-IId-2 earnings 3.spread sheet in the computation of salary and ABM_BM11SW. Compute overtime pay ABM_BM11SW. and tables business situations. Solve problems involving ABM_BM11BS-IIb-14 interests and commissions Salaries and Wages the fundamental operations of apply appropriate mathematical 1. Compare the forms them (textual. Show samples of business ABM_BM11PAD-IIg-1 Business Data graphs. Present graphical representation of the details ABM_BM11SW. present data data in graphical form. benefits salaries and wages and wages 2. Presentation and Analysis of business data present them in solve problems in real-life 1. and ABM_BM11PAD-IIg-2 graphical) of data K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 3 of 5 . Use E. ABM_BM11SW-IIc-1 mathematics as applied in operation in computing salaries income. Enumerate the standard deductions with the ABM_BM11SW.IIe -8 of the overtime 9. and current increased balance 14. Identify the variables needed in the computation ABM_BM11SW. wage.IIf -13 or particulars of the salary. charts. tabular. gross ABM_BM11BS-IIa-13 balance.

BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE presentation 3. K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY.e. Use software (i. Draw the table to present ABM_BM11PAD-IIh-4 the data 5. Describe the essential parts ABM_BM11PAD-IIi-7 of a graph 8.. Describe the different kinds of graphs for data ABM_BM11PAD-IIi-6 presentation 7. MS Excel. identify the graphs to be ABM_BM11PAD-IIi-8 used 9. Give a set of business data. SPSS) programs to compute and present ABM_BM11PAD-IIj-11 graphical representation of business data K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 4 of 5 . Identify the essential parts ABM_BM11PAD-IIg-3 of a table 4. Draw the graph/table to ABM_BM11PAD-IIi-9 present the data 10. Analyze and interprets the data presented in the table using measures of central ABM_BM11PAD-IIh-5 tendency and variability and tests of significant differences 6. Analyze and interpret the data presented in a ABM_BM11PAD-IIi-10 graph/table 11.

Business Strand/ Subject or and Management Fundamental Operations FO Specialization First Entry Grade Level Grade 11 ABM_BM11FO Ratio & Proportion RP Business Math Domain/Content/ Uppercase Letter/s Fundamental Component/ Topic Operations - Buying and Selling BS Roman Numeral Quarter First Quarter I *Zero if no specific quarter Lowercase Letter/s *Put a hyphen (-) in Salaries and Wages SW Week Week one a between letters to indicate more than a specific week - perform fundamental Presentation and Analysis of Business Data PAD Arabic Number Competency operations on 1 fractions and decimals K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 5 of 5 . K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY. BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT Code Book Legend Sample: ABM_BM11FO-Ia-1 LEGEND SAMPLE DOMAIN/ CONTENT/ COMPONENT CODE Learning Area and Accountancy.