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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
Illustrate how to compute single trade discounts and discount series. ABM_BM11BS-Ih-5
II. CONTENT
Subject Matter
Buying and Selling (trade discount series)
III. LEARNING RESOURCES
A. Reference
1.Teacher’s Guide Pages: 93-100
IV.PROCEDURES
A. Review Previous Lessons
Call someone to do a recapitulation about buying single trade discount.
B. Establishing purpose for the Lesson
The learners can solve for the net price or the trade discount, given the single trade
discount rate.
C. Presenting examples /instances of the new lessons
Example
1. A manufacturer sells kayaks to dealers for Php 94,500 with discounts of
40/10/5.
a. Determine the net price of a kayak.
b. How much is the total trade discount?
c. What is the equivalent single trade discount for this transaction?
D. Discussing new concepts and practicing new skills #1
Trade Discounts Series
Net Price
Total Amount of Discount Series
Single Discount Equivalent
E. Making Generalizations & Abstractions about the lessons
Call someone to make a generalization about their understandings and
learnings on trade discounts series.
F. Evaluating Learning
1. A distributor was able to buy an item for PHP736 after a trade discount series
of 15/10/4. How much was the original selling price of this item?
2. Two distributors list the same model of printer at different list prices with
differing trade discount series. One lists it at PhP5,697 with a trade discount
series of 8/8/5 and free delivery while the other lists the same printer at
PhP6,000 with a trade discount series of 10/5/5 and PhP150 delivery charge
added to the net price. Which is the better deal?
V.REMARKS
VI. REFLECTION
PREPARED BY:
ROJANE L. ALCANTARA