BOL - Business Math

MELC-BASED
Budg
et of
Lesso
ns
CONTENT STANDARDS PERFORMANCE STANDARDS
The learners demonstrate an understanding of: Solve problems involving fractions, decimals
Decimals;
Percentage.
Republic of the Philippines

Department of Education
Region viii
SCHOOLS DIVISION OF LEYTE
CARIGARA NATIONAL HIGH SCHOOL
PONONG, CARIGARA, LEYTE
August 24-26 August 27 Page

2
24 25 26 27
Ponong, Carigara, Leyte

303361.cnhs@deped.gov.ph │ 303361@deped.gov.ph │ facebook.com/carigaranhs
Region viii
Express fractions to decimal and Express decimals to fraction and Express percent to fraction and Express fractions to decimals and
percent forms. (Q1, page 580) percent forms. (Q1, page 580) decimal forms. (Q1, page 580) percent forms and vice versa.
MELC
(Q1, page 580)
ABM_BM11FO-Ia-2 ABM_BM11FO-Ia-2 ABM_BM11FO-Ia-2 ABM_BM11FO-Ia-2
 What is a fraction?  What is a decimal?  What is percent?  What is aliquot parts?

 What are examples of fractions?  What are examples of decimals?  What are examples of percent?  What are examples of aliquot
 How do you express fractions to  How do you express decimals to  How do you express percent to parts?
TOPIC(S)
decimal and percent forms? fraction and percent forms? fraction and decimal forms?  Why do you need to memorize
about aliquot parts?
Activity 1 Activity 2 Activity 3 Quiz 1

ACTIVITY
Express Fractions to Decimal and Express Decimals to Fraction and Expressing Percent to Fraction and Quiz on expressing fractions to
Percent Forms Percent Forms Decimal Forms decimals and percent forms and
vice versa.
Page
3
August 28 August 31-September 01
28 31 01

Region viii
Give real life situations to illustrate Solve problems involving fractions, Solve problems involving fractions,
fractions, decimals and percent. decimals and percent. decimals and percent.
MELC
(Q1, page 580) (Q1, page 580) (Q1, page 580)
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 Have you encountered situations  What are the rules in solving  Have you encountered
in real life that involves fractions, fundamental operations in business-related problems that
decimals and percent? fractions, decimals and percent? involves fractions, decimals and
TOPIC(S)
percent?
Activity 4 Activity 5 Activity 6

ACTIVITY
Experiential Learning Activities Perform Fundamental Operations Solve Problems Involving Fractions,
on Fractions, Decimals and Percent Decimals and Percent
Business Math
By Norma Mariano, PhD
pp.63-64 Page
4
Ponong, Carigara, Key

Leyte concepts of ratio and proportion. Formulate and solve problems involving ratio
303361.cnhs@deped.gov.ph │ 303361@deped.gov.ph │ facebook.com/carigaranhs and proportion;
Use the concept of proportion in making life
Region viii
Page
September 02-03 September 04, September 07-08 5
02 03 04 07 08

Region viii
Identify the different kinds of Identify the different kinds of Solve problems involving direct, Solve problems involving direct, Solve problems involving direct,
proportions and write examples of proportions and write examples of inverse and partitive proportion. inverse and partitive proportion. inverse and partitive proportion.
MELC
real-life situation for each. real-life situation for each. (Q1, page 580) (Q1, page 580) (Q1, page 580)
(Q1, page 580) (Q1, page 580)
ABM_BM11RP-Ie-3 ABM_BM11RP-Ie-3 ABM_BM11RP-If-4 ABM_BM11RP-If-4 ABM_BM11RP-If-4
 What is a proportion?  What is the fundamental  What are examples of direct  What are examples of indirect  What are examples of partitive
 How do you write proportion? property of proportion? proportion? proportion? proportion?
 Give examples of proportions?  Use the fundamental property of  Why did you say that they are  Why did you say that they are  Why did you say that they are
TOPIC(S)
 What are the different kinds of proportion if two ratios is a examples of direct proportion? examples of indirect proportion? examples of partitive proportion?
proportion? proportion.  Do you know how to solve  Do you know how to solve  Do you know how to solve
problems involving direct problems involving indirect problems involving partitive
proportion? proportion? proportion?
Activity 7 Activity 8 Activity 9 Activity 10 Activity 11

ACTIVITY
Identifying the type of proportion Identifying Proportions Using the Solve Problems Involving Direct Solve Problems Involving Indirect Solve Problems Involving Partitive
given some real-life situation Fundamental Property Proportions Proportions Proportions
Page
6
Ponong, Carigara, Key

Leyte concepts in buying and selling. Analyse and solve problems on important
303361.cnhs@deped.gov.ph │ 303361@deped.gov.ph │ facebook.com/carigaranhs factors in managing a business: buying
products and selling products.
Region viii
Page
September 09 September 10 September 11 7
09 10 11

Region viii
Differentiate mark-on, mark down Obtain mark-on, mark down and Differentiate mark up and margin.
and mark up. mark up given price of a product. (Q1, page 581)
MELC
(Q1, page 580) (Q1, page 580)
ABM_BM11BS-Ig-1 ABM_BM11BS-Ih-3
 Define mark-on, mark down and  Why do companies reduce the  What is mark?
mark up. selling price of their products?  What is margin?
 What is the difference between  How do you compute mark-  How does mark-up and margin
TOPIC(S)
mark-up and profit? down? addresses profit?

 What is the difference between  How do you convert mark-up
mark-on, mark down and mark rates from selling price to cost
up? and vice versa?

ACTIVITY
Give examples of mark-on, mark Solve Problems Involving Mark- Classroom Exercise 1
down and mark up. Down Problem #2
Business Math
pp.124 Page
8
September 14-16
14 15 16

Region viii
Differentiate mark up and margin. Differentiate mark up and margin. Differentiate mark up and margin.
MELC
ABM_BM11BS-Ih-3 ABM_BM11BS-Ih-3 ABM_BM11BS-Ih-3
 How do you find the mark-up  How do you find the mark-up  How do you covert mark-up
based on cost? based on selling price? based on cost to mark-up based
on selling price and vice-versa?
TOPIC(S)

ACTIVITY
Solve Problems Involving Mark-Up Solve Problems Involving Mark-Up Classroom Exercise 1
Based on Cost Based on Selling Price Problem #1
Business Math
pp.124 Page
9
September 17 September 18, 21 September 22

17 18 21 22

Region viii
Describe how gross margin is used Compute simple trade discounts Compute simple trade discounts Differentiate profit and loss.
in sales. and discount series. and discount series. (Q1, page 581)
MELC
ABM_BM11BS-Ih-4 ABM_BM11BS-Ii-6
 What is gross margin?  What is simple trade discounts?  How is single trade discount  What is profit?
 How is gross margin related?  What is discount series? computed?  What is loss?
 What does gross margin tells of  What is the difference between  How is discount series  What is the difference between
TOPIC(S)
a certain business? simple trade discounts and computed? profit and loss?
discount series?
Activity 18 Activity 19
ACTIVITY
Describe how gross margin is used Give situations that will attribute a
in the following: company’s profit or loss.
An item costs $100 to produce
and is sold for a price of $200.
Page
10
September 23-25
23 24 25

Region viii
Illustrate how profit is obtained and how Illustrate how profit is obtained and how Illustrate how profit is obtained and how
to avoid loss in a given transaction. to avoid loss in a given transaction. to avoid loss in a given transaction.
MELC (Q1, page 581) (Q1, page 581) (Q1, page 581)
ABM_BM11BS-Ii-7 ABM_BM11BS-Ii-7 ABM_BM11BS-Ii-7
 What are the ways to obtain profit?  Compute the profit or loss.  Compute the profit or loss.
What is the profit per cent if a table A man bought a T.V. set
TOPIC(S)
bought for P6,500 is sold for P15,500 and he sold it at a profit

for P7,800? of 20%. Find the selling price.
ACTIVITY
Visit: Visit:
https://www.premierbusinesscapital.co https://www.mathstips.com/profit-loss/
m/about-us/our-blog/how-to-prevent-
profit-loss-in-business
Page
11
September 28-30 October 01-02

28 29 30 01 02

Region viii
Determine break-even point. Determine break-even point. Determine break-even point. Solve problems involving buying Solve problems involving buying
(Q1, page 581) (Q1, page 581) (Q1, page 581) and selling products. and selling products.
MELC
ABM_BM11BS-Ij-9 ABM_BM11BS-Ij-9
 What is break-even point?  Interpret break-even-point  Solve problems on break-even  Show the relationship of cost,  Show the relationship of cost,
 How do we arrive at break-even through graphical presentation. point. expenses and selling price. expenses and selling price.
point?  Analyze the transaction and
TOPIC(S)
decide if it will be at profit or

loss.
ACTIVITY
Solve problems involving buying

Define break-even point through a and selling products
drawing
Page
12
October 05-09
05 06 07 08 09

Region viii
Illustrate how interest is computed Illustrate how interest is computed Illustrate how interest is computed Illustrate how interest is computed Illustrate how interest is computed
specifically as applied to mortgage, specifically as applied to mortgage, specifically as applied to mortgage, specifically as applied to mortgage, specifically as applied to mortgage,
MELC
amortization, and on amortization, and on amortization, and on amortization, and on amortization, and on
services/utilities and on deposits services/utilities and on deposits services/utilities and on deposits services/utilities and on deposits services/utilities and on deposits
and loans. (Q1, page 581) and loans. (Q1, page 581) and loans. (Q1, page 581) and loans. (Q1, page 581) and loans. (Q1, page 581)
ABM_BM11BS-IIa-11 ABM_BM11BS-IIa-11 ABM_BM11BS-IIa-11 ABM_BM11BS-IIa-11 ABM_BM11BS-IIa-11
 What is mortgage?  What is amortization?  What are services/utilities?  What is deposits?  What is loans?
 How do we compute interest in  How do we compute interest in  How do we compute interest in  How do we compute interest in  How do we compute interest in
terms of mortgages? terms of amortization? terms of services/utilities? terms of deposits? terms of loans?
TOPIC(S)
Activity 24 Activity 25 Activity 26 Activity 27 Activity 28

ACTIVITY
Solve problems on applying interests Solve problems on applying interests Solve problems on applying interests Solve problems on applying interests Solve problems on applying interests
on mortgages. on amortization. on services/utilities. on deposits. on loans.
Page
13


BOL - Business Math

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BOL - Business Math

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MELC-BASED

CONTENT STANDARDS PERFORMANCE STANDARDS

Republic of the Philippines

August 24-26 August 27 Page

Ponong, Carigara, Leyte

(Q1, page 580)

ABM_BM11FO-Ia-2 ABM_BM11FO-Ia-2 ABM_BM11FO-Ia-2 ABM_BM11FO-Ia-2

 What is a fraction?  What is a decimal?  What is percent?  What is aliquot parts?

Activity 1 Activity 2 Activity 3 Quiz 1

Ponong, Carigara, Leyte

ABM_BM11FO-Ic-4 ABM_BM11FO-Id-5 ABM_BM11FO-Id-58

Activity 4 Activity 5 Activity 6

CONTENT STANDARDS PERFORMANCE STANDARDS

Ponong, Carigara, Key

Ponong, Carigara, Leyte

ABM_BM11RP-Ie-3 ABM_BM11RP-Ie-3 ABM_BM11RP-If-4 ABM_BM11RP-If-4 ABM_BM11RP-If-4

Activity 7 Activity 8 Activity 9 Activity 10 Activity 11

CONTENT STANDARDS PERFORMANCE STANDARDS

Ponong, Carigara, Key

Ponong, Carigara, Leyte

mark-up and profit? down? addresses profit?

Activity 12 Activity 13 Activity 14

Ponong, Carigara, Leyte

Activity 15 Activity 16 Activity 17

September 17 September 18, 21 September 22

Ponong, Carigara, Leyte

(Q1, page 581) (Q1, page 581) (Q1, page 581)

Ponong, Carigara, Leyte

ABM_BM11BS-Ii-7 ABM_BM11BS-Ii-7 ABM_BM11BS-Ii-7

bought for P6,500 is sold for P15,500 and he sold it at a profit

September 28-30 October 01-02

Ponong, Carigara, Leyte

decide if it will be at profit or

Solve problems involving buying

Ponong, Carigara, Leyte

Activity 24 Activity 25 Activity 26 Activity 27 Activity 28

Ponong, Carigara, Leyte

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