School ALUPAY NATIONAL HIGH SCHOOL Grade Level ABM 11

DAILY LESSON LOG Teacher MARICEL P. BERANA Learning Areas BUSSINESS MATH
Teaching Week WEEK 12 Quarter SECOND

Monday Tuesday Wednesday Thursday Friday

Date August 26, 2019 August 27, 2019 August 28, 2019 August 29, 2019 August 30,
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 ( NATIONAL (VACANT
HEROES 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 understanding of key concepts in understanding of key concepts in
buying and selling buying and selling buying and selling

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

C. Learning The learners are able to: The learners are able to:
Competencies/Objecti Illustrate how to compute single Differentiate profit from loss Differentiate profit from loss
ves trades discounts and discount ABM_BM11BS-Ii-6 ABM_BM11BS-Ii-6
Write the LC Code series ABM_BM11BS_Ih-5
for each
II. CONTENT Buying and Selling Buying and Selling Buying and Selling

III. LEARNING
RESOURCES
A. References
1. Teacher’s
Guide pages pp.64-66 pp. 67-69 pp.70-72
2. Learner’s
materials pages
3. Textbook
pages

4. Additional 1. Sterling, Mary Jane. 1. Sterling, Mary Jane.

Materials from Business Math for Dummies. Business Math for Dummies.
 Learning (2008) Indianapolis, Indiana: Wiley
Resource (LR) portal Publishing Inc.
B. Other Learning http://www.pearsoncanada.ca/me
Resources dia/highered-showcase/multi-
product-showcase/showcase-
websites-4q-
2012/hummelbrunner_ch06.pdf
(September 25, 2015)
http://www.accountingcoach.com/bl
og/gross-margin-markup
IV. PROCEDURES
A. Reviewing Review the students of the
previous lesson or definition of single trade discounts
Presenting the and discount series then discuss
new lesson their respective
formula/computation
B. Establishing a Let the students relate the
purpose for the concept/computation of single
lesson trade discounts and discount series
on their future business
C. Presenting
examples/instances of Present a practical problem
the lesson involving computations of sinlge
trade discounts and discount series
Review trade discounts. Teacher
provides examples for a drill.
Asks students who among them
are in business.
Ask the students to illustrate
examples on business
transactions involving selling
(2008) Indianapolis, Indiana:
Wiley Publishing Inc.
http://www.pearsoncanada.ca/m
edia/highered-showcase/multi-
product-showcase/showcase-
websites-4q-
2012/hummelbrunner_ch06.pdf
(September 25, 2015)
http://www.accountingcoach.com/
blog/gross-margin-markup
Review the concept of profit then
introduce new topic which is
nature and concept of loss
Ask the students : does
businesses incur losses?If yes,
What maybe the causes?
Ask the students to illustrate
examples on business transaction
particularly selling

D. Discussing new
Discuss the formula in computing Illustrate examples on buying and
concepts and
single trade discounts and discount selling to show the relationship of Discuss the definition of loss
Practicing new series cost, expenses and selling price.
skills #1
E .Discussing new
concepts and
Practicing new
skills #2
F. Developing
Ask the students to provide
mastery Let the students solve practical Ask students of their observations
illustrative examples for students
(Leads to problems involving single trade
to solve to obtain mastery on
on the problems compared to the
Formative discounts and discount series problems on the previous lesson.
profits
Assessment 3)
G. Finding Practical Ask the students to state scenarios Ask the students to state
applications of or instances where single trade scenarios or instances where
concepts and discounts and discount series is single trade discounts and
skills in daily living involve discount series is involve
 H. Making Teacher ask the students the
Re discuss the formula in Teacher ask the students the
generalizations and following questions: 1.What is following questions: 1.What are
abstractions computing single trade discounts
profit? 2. How are profits losses? 2.How do we come up
about the lesson and discount series
obtained? with losses?
I. Evaluating
learning
short quiz Paper and pencil test/ seatwork. Paper and pencil test/ seatwork.

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