School ALUPAY NATIONAL HIGH SCHOOL Grade Level ABM 11

DAILY LESSON LOG Teacher MARICEL P. BERANA Learning Areas BUSSINESS MATH
Teaching Week WEEK 11 Quarter SECOND

Monday Tuesday Wednesday Thursday Friday

Date August 19, 2019 August 20, 2019 August 21, 2019 August 22, 2019 August 23,
Section (2:30-3:30 ABM 11) (2:30-3:30 ABM 11) (2:30-3:30 ABM 11) (2:30-3:30 ABM 11) 2019
Time NOTE: HOLIDAY (NINOY (VACANT
AQUINO DAY) ABM 11)
I. OBJECTIVES
A. Content Standard The learners demonstrate an The learners demonstrate an The learners demonstrate an
understanding of key concepts in buying understanding of key concepts in understanding of key concepts in
and selling buying and selling buying and selling

B. Performance The learners are able to analyze and
Standard solve problems on important factors in
managing a business: 1. Buying
products
The learners are able to analyze The learners are able to analyze
and solve problems on important and solve problems on important
factors in managing a business: 1. factors in managing a business:
Buying products 1. Buying products
2. Selling products

C. Learning Illustrate how to compute single

Competencies/Objecti 1. Describe how gross margins trades discounts and discount
ves Differentiate mark-up from margins. series ABM_BM11BS_Ih-5
are used in sales. ABM_BM11BS-
Write the LC Code ABM_BM11BS-Ih-3 Ih-4
for each
II. CONTENT Buying and Selling Buying and Selling Buying and Selling

III. LEARNING
RESOURCES
A. References
1. Teacher’s pp.61-63
Guide pages pp.57-58 pp.59-60
2. Learner’s
materials pages
3. Textbook
pages

4. Additional 1. Sterling, Mary Jane. 1. Sterling, Mary Jane. 1. Sterling, Mary Jane.
Materials from Business Math for Dummies. (2008) Business Math for Dummies. Business Math for Dummies.
 Learning Indianapolis, Indiana: Wiley Publishing (2008) Indianapolis, Indiana: Wiley (2008) Indianapolis, Indiana:
Resource (LR) portal Inc. Publishing Inc. Wiley Publishing Inc.
B. Other Learning http://www.pearsoncanada.ca/me http://www.pearsoncanada.ca/m
http://www.pearsoncanada.ca/media/hi
Resources dia/highered-showcase/multi- edia/highered-showcase/multi-
ghered-showcase/multi-product-
product-showcase/showcase- product-showcase/showcase-
showcase/showcase-websites-4q-
websites-4q- websites-4q-
2012/hummelbrunner_ch06.pdf
2012/hummelbrunner_ch06.pdf 2012/hummelbrunner_ch06.pdf
(September 25, 2015)
(September 25, 2015) (September 25, 2015)
http://www.accountingcoach.com/blog/gr
http://www.accountingcoach.com/bl http://www.accountingcoach.com/
oss-margin-markup
og/gross-margin-markup blog/gross-margin-markup
IV. PROCEDURES
A. Reviewing Review the definition and formula
previous lesson or Present single trade discounts
Review the concept of mark-up then of finding gross margins then
and discount series by introducing
Presenting the differentiate it to gross margin explain its significance in decision
their respective definition
new lesson making involving pricing of goods
B. Establishing a Explain to students that the concept is
Relate gross margins in business Let the students relate the
purpose for the scenario and emphasize its concept of single trade discounts
needed for decision making in business
lesson signifacance in decision making and discount series on their future
scenarios
regarding pricing business
C. Presenting Present a practical problem
examples/instances of Show a sample of practical problem Present a practical problem where concept of single trade
the lesson involving gross margin and mark up involving gross margin discounts and discount series is
used
D. Discussing new
concepts and Define and show the formula of gross Solve and analyze the problem and Define single trade discounts and
Practicing new margin and differentiate it with mark up use it in decision making in pricing discount series
skills #1
E .Discussing new
concepts and
Practicing new
skills #2
F. Developing
mastery Ask the students to answer sample Ask the students to solve and Ask the students to re discuss the
(Leads to practical samples on the board involving analyze practical problem and use definition of single trade discounts
Formative gross margins and mark up it in decision making in pricing and discount series
Assessment 3)
G. Finding Practical Formulate a practical problem involving Formulate a practical problem Ask the students to state
applications of gross margin and mark up involving gross margin and make it scenarios or instances where
concepts and as basis in decision making in single trade discounts and
skills in daily living pricing discount series is involve
 H. Making
generalizations and re-discuss/emphasize the Re discuss the definition of single
re discuss and show the formula of gross
abstractions importance of gross margin ion trade discounts and discount
margins and differentiate it with mark up
about the lesson decision making involving pricing series

I. Evaluating
learning
recitation recitation Recitation

J. Additional
activities for
application
or remediation
V. REMARKS
VI. REFLECTION
A. No. of learners
who earned 80%
in the evaluation
B. No. of learners
who require
additional
activities for
remediation.
C. Did the remedial
lessons 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 localized
materials did I
use/discover
which I wish to
share with other
teachers?

Prepared by: Checked by:

MRS. MARICEL P. BERANA MRS. NIDA A. ILAGAN
Teacher II Officer-in-Charge