Republic of the Philippines

Department of Education
Region XII
Division of Cotabato
Amas, Kidapawan City

DAILY DETAILED LESSON PLAN

School: MATALAM HIGH SCHOOL Subject: BUSINESS MATHEMATICS

Teacher: JOHN BERT M. HERMIDA, T-I Teaching Date & Time: 06/06/19 – 11 ABM 3:00-5:00

I. OBJECTIVES
A. Content Standards
 The learners demonstrate an understanding of Fractions, Decimals and Percentage.
B. Performance Standards
 The learners are able to: Perform operations: addition, subtraction, multiplication and division accurately;
Solve problems involving fractions, decimals and percent related to business.
C. Learning Competencies/Objectives:
 Perform fundamental operations on fractions and decimals. ABM_BM11FO-Ia-1. Express fractions to
decimals and percent forms and vice versa. ABM_BM11FO-Ia-2. Illustrate how decimals and fractions can
be written in terms of percent. ABM_BM11FO-Ia-3.
 At the end of this lesson, the learners will be able to:
Cognitive: add/subtract/multiply/divide decimals;
Psychomotor: convert fractions to decimals and percent forms and vice versa; and
Affective: appreciate the use of fractions and decimals in real-life situation.
II. CONTENT/SUBJECT MATTER
Fundamental Operations on Fractions, Decimals and Percentage
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages:
2. Learner’s Materials pages:
3. Textbook pages: Business Mathematics, Norma D. Lopez-Mariano, PhD; pages 39-43.
4. Additional Materials from Learning Resource (LR) portal:
B. Other Learning resources:
McKeague, Charles P., Prealgebra, Wadsworth Publishing Company, Belmont California, 2nd ed. (1992)
IV. PROCEDURES
A. Reviewing previous lesson or presenting the new lesson
 The teacher will review previous lesson by giving the learners a mathematical problem to solve with
regards to fundamental operations on fractions.
B. Establishing a purpose for the lesson
 The teacher will explain the objectives of the lesson to the learners and ask the class to cite a few
examples on where decimals are usually used. Mention some advantages of using decimals over fractions.
C. Presenting examples/ instances of the new lesson
 The teacher will review on the concept of decimals, place value, ordering of decimals, rounding decimals
by sample problems.
 Sample problem for converting fractions to decimals and percent forms vice versa.
o If the net profit of a partnership is P40,000.00 and you, as partner, share 25% in said profit, it
would be easier to change the 25% to a fraction because 25% is ¼ and ¼ of P40,000.00 is
P10,000.00. it is easier to divide the P40,000.00 by 4 (multiply it by ¼) than multiply it by 25%
or 25/100 or 0.25.
D. Discussing new concepts and practicing new skills #1
o Group Activity
 The teacher will divide the class into groups of 5 members. Each will have to form a small circle to be
ready for the activity. This is, in a way, evaluating the previous knowledge of the students on the subject
matter on how they will perform fundamental operations on decimals. The teacher will give problems for
each group to solve and post it on the board. The first group to finish the task will an additional plus
points. Points will be determine through their correct answers.
E. Discussing new concepts and practicing new skills #2
o Group Activity
 The teacher will utilize same groupings. This time students will express fractions to decimal and percent
forms and vice versa. Still, outputs will be published on the board. The winning team with the highest
scores will have 5 points, second is 4 points and the rest will have 3 points.
 F. Developing mastery (leads to Formative Assessment 3)
 The teacher will provide problems for the students to solve orally. This time points will be earned
individually.
G. Finding practical applications of concepts and skills in daily living
 How are fractions and decimals the same? How are they different?
 How are these 2 basic concepts of mathematics like these fractions and decimals so useful as applied in
business?
H. Making generalizations and abstractions about the lesson
 Generalizations: Do you understand the basic concepts of decimals? Can you perform the fundamental
operations on decimals? How about converting fractions to decimals and percent forms and vice versa?
 Abstraction: A Decimal is a representation of a fraction whose denominator is a multiple of 10. To
convert fraction to decimal, we simply perform division. To convert fraction to percent, we change the
fraction to decimal and move the decimal point two places to the right, affixing the percent sign (%). To
change decimal to fraction, we convert the decimal to a fraction with a denominator in multiples of 10
(10, 100, 1000, etc.) and then reduce said fraction to lowest term. To convert decimal to percent, we mve
the decimal point two places to the right affix the percent sign. To convert percent to decimal, we move
the decimal point two places to the left (as in dividing by 100) and we drop the percent sign. To convert
percent to fraction, we first change the percent to decimal and then change decimal to fraction and reduce
to lowest terms.
I. Evaluating learning
Short Quiz
Complete the following chart by filling out all vacant columns to correspond with the given probability.
Fraction Decimal Percent
1/2
0.3
40%

J. Additional activities for application or Remediation/Enrichment

 Please see page 43 of the text book problem number 2. Write your answer in a 1 whole sheet of paper.

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: JOHN BERT M. HERMIDA

Checked by: JOEY J. ALEMANIA Date:

SCHOOL HEAD