SAMAR COLLEGES, INC.

Mabini Avenue, Catbalogan City

Basic Education Department
SENIOR HIGH SCHOOL
S.Y 2020-2021
1ST Semester

Daily Lesson Plan in Business Mathematics

SCHEDULE October 21, 2020

MONDAY AND WEDNESDAY
8:30-9:30AM ABM12-CHYRSOBERYL
9:45-10:45AM ABM12- CHONDRODITE

I. OBJECTIVES
A. Content Standards
 The learners demonstrate an understanding of the key concepts in buying
and selling.
B. Performance Standards
 The learners are able to analyze and solve problems on important factors in
managing a business that is, buying and selling products.
C. Learning Competencies
 Differentiate mark-on, mark-down and mark-up. (ABM_BM11BS-Ig-1)
II. CONTENT
Subject Matter
 Buying and Selling
III. LEARNING RESOURCES
A. References
1.Teacher’s Guide Pages: 67-83
2.Learner’s Materials Pages: 18-24
B. Other Learning Resources: Internet
IV.PROCEDURES
A. Review Previous Lessons
 Call someone to do a recapitulation about buying and selling’s previous
discussion.
B. Establishing purpose for the Lesson
 The learners can differentiate mark-on, mark-down and mark-up in buying and selling.

C. Presenting examples /instances of the new lessons

 Julia buys a notebook with a cost of PhP45. The rate of mark-up based on cost is 25%.
Find the
selling price and the mark-up
D. Discussing new concepts and practicing new skills #1
 COST PRICE
 OPERATING COST
 SELLING PRICE
 PROFIT
 MARK UP
E. Developing Mastery (Leads to Formative Assessment 3)
 Ask students to identify some big and small businesses in your area that they
are familiar with. As they volunteer their answers, ask them to identify the main
product or service for which the said business is known for.

F. Finding Practical Applications of concepts and skills in daily living

 Inform the students that you will be planning a food sale in school where they
will have to sell banana cue to their school mates on a selected week. Ask
students: What is the basis for determining how much we should sell a stick of
banana cue for?
 G. Making Generalizations & Abstractions about the lessons
 Call someone to make a generalization about their understandings and
learnings on mark ups and mark down.

H. Evaluating Learning
1. Teacher gives a graded assessment to check the learnings of the students.
A jacket which costs PhP1, 350 is being sold at PhP2, 025. What is the rate of
mark-up based on cost?
2. Julia buys a notebook with a cost of PhP45. The rate of mark-up based on
cost is 25%. Find the selling price and the mark-up.
3. Peter decides to impose a mark-up of PhP5 on each pen he sells to his
classmates and friends. This represents a 20% mark-up based on the selling
price. Find the cost and the selling price of the pens Peter sells.

.
V.REMARKS

VI. REFLECTION

PREPARED BY:

ROJANE L. ALCANTARA