Classroom Instruction Delivery Alignment Map

Grade: 11 Semester: First Semester

Core Subject Title: Business Mathematics Number of Hours/Semester: 80

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.

1st Quarter
Content Content Performance Learning Competencies Highest Thinking Skill to Highest Enabling Strategy to
Standard Standards Assess Use in Developing the Highest
Thinking Skill to Assess

RBT Assessment Enabling Teaching

Level Technique General Strategy
Minimum Beyond Minimum KUD Beyond KUD Strategy
Minimum Classific Minimum Classific WW QA PT
ation ation
Fundamental The learners The learners 1. Perform fundamental Applying
operations on fractions and
Operations on: demonstrate are able to:
1. Perform decimals
Fractions an
operations:
Decimals understanding 2. Express fractions to
addition, decimals and percent
Percentage of:
subtraction forms and vice versa
1. fractions multiplication
2. decimals and division 3. Illustrate how decimals
and accurately and fractions can be written
percentage 2. Solve in terms of percent.
problems
4. Give real-life situations
involving
to illustrate fractions,
decimals, and percent
 fractions, 5. Solve problems involving
decimals and fractions, decimals, and
percent percents.
related to
business

Ratio & Proportion key concepts 1.formulate 1. Compare and differentiate

and solve ratio and rate.
of ratio and
problems
proportion involving ratio 2. Write proportions
and proportion illustrating real-life
2. use the situations.
concept of 3. Identify the different kinds
proportion in of proportion and give
making life examples for each.
decisions
4. Solve problems involving
direct, inverse and partitive
proportion
Buying and Selling key concepts Analyze and 1. Differentiate Mark-on,
Mark down and Mark-up
in buying and solve
selling problems on 2. Illustrate how Mark-on,
important Mark-down, and Mark-up
factors in are obtained
managing a
3. Differentiate mark-up
business: from margins
buying
products 4. Describe how gross
and margins is used in sales
selling 5. Illustrate how to compute
products single trade discounts and
discount series.

6. Differentiate profit from

loss

7. Illustrate how profit is

obtained and how to avoid
loss in a given transaction

8. Define break-even;
illustrate how to determine
break-even point

9. Solve problems involving

buying and selling products
 10. Illustrate how interest is
compute specifically as
applied to mortgage,
amortization, and on
services/utilities and on
deposits and loans.

11. Illustrate the different

types of commissions.

12. Compute commissions on

cash basis and commissions
on installment basis.

13. Illustrate how to obtain

down payment, gross
balance, and current
increase balance.

14. Solve problems involving

interests and commissions.

Salaries and Wages The Apply 1.Define salary, wage,

income, benefits.
fundamental appropriate
Operations of mathematic 2. Compute gross and net
mathematics al operation earnings.
in
as applied in 3. Differentiate gross from
computing
salaries and salaries and
net earnings.
wages. wages
4. Enumerate the benefits of
a wage earner.

5. Define each of the

benefits given to wage
earners.

6. Distinguish taxable to non-

taxable benefits

7. Enumerate the standard

deductions with the
corresponding computation.

8. Identify the variables

needed in the computation
of the overtime.
 9. compute overtime pay

10. Use E-spread sheet in the

computation of salary and
overtime pay

11. Present graphical

representation of details or
particulars of the salary.

Presentation and Business data Solve 1.Show samples of business

data.
Analysis of Business present them problems in
Data in graphics, a real-life 2. Compare the forms
data, and business (textual, graphical and
situations, tabular) of data
tables.
present data
in graphical
form and
analyze
them.
Performance Task: