St.

Theresa’s College of Cebu

Basic Education Department
SY. 2020 - 2021

Learning Module

MATHEMATICS -11
Business Mathematics
Second Semester- Midterm

Name:_________________________
Grade/Section/ Strand: __________
Teacher: Mrs. Alexandra A. Misa
MODULE No 1: Week Date: No. of
Subject Orientation & Ratio January 11-15, Meetings: 2
2021

Business Mathematics is a general academic preparatory

course designed to provide an understanding of the basic
concepts of mathematics as applied in business. It includes a review of
the fundamental mathematics operations using decimals, fractions,
percent, percent, ratio and proportion; mathematics concepts and skills
in buying and selling, computing gross and net earnings, overtime and
business data presentation, analysis and interpretation. The use of
computer and software applications for computation and data
presentation is included.
In this lesson you will be able to develop the necessary skills and
analytical thinking to employ the accurate, efficient, and effective
strategies and tools in answering successfully math problems, as well as
its many applications in the real-world most especially in business.

Learning Outcomes:
By the end of this lesson, you will be able to:
• acquaint oneself with course description, learning competencies and
performance task
• understands the concept of fraction
• changes improper fractions to mixed numbers
• expresses fraction to lowest term
• changes dissimilar fraction to similar fraction
• finds equivalent fraction

How are fractions useful in real-life situations?

• Textbook page 2-24

• Aralinks CLE: Assignment, Quiz
• Teacher made power point presentation

First Meeting:
A. Getting to know the course/subject
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Culminating Performance Standard:
The learners are able to apply their knowledge of the fundamental operations using
decimals, fractions, percent, percent, ratio and proportion in dealing with the intricacies
of entrepreneurial demands.

Power Standard:
The learners are able to address the issues in the business community using the
fundamental concepts of mathematics.

Area Specific Objective:

The learners are able to enhance their mathematical comprehension, appreciation and
skills for fast, accurate analytical and logical thinking in order to make generalizations
and applications relevant to societal issues and responsive to the rapid change in
technology.

Content Standard
You will be able to demonstrate understanding of the key concepts of
a. Fractions, decimals and Percent
b. Ratio & proportion
c. Buying & Selling
d. Salaries and wages
e. Interest & Commission
f. Presentation and Analysis of data
Learning Competencies
The learner…
1. Performs fundamental operations on fractions and decimals
2. Expresses fractions to decimals and percent forms and vice versa
3. Illustrates how decimals and fractions can be written in terms of percent
4. Gives real-life situations to illustrate fractions, decimals, and percent
5. Solves problems involving fractions, decimals, and percent
1. Compares and differentiates ratio and rate
2. Writes proportions illustrating real-life situations
3. Identifies the different kinds of proportion and give examples for each
4. Solves problems involving direct, inverse and partitive proportion
1. Differentiates mark-on, mark down and mark-up
2. Illustrates how mark-on, mark-down and mark-up are obtained
3. Differentiates mark-up from margins
4. Describes how gross margin is used in sales
5. Illustrates how to compute single trade discounts and discount series
6. Differentiates profit from loss
7. Illustrates how profit is obtained and how to avoid loss in a given transaction
8. Defines break-even; illustrate how to determine break-even point
9. Solves problems involving buying and selling products

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 10. Illustrates how interest is computed specifically as applied to mortgage, amortization, and
on services/utilities and on deposits and loans
11. Illustrates the different types of commissions
12. Computes commissions on cash basis and commission on instalment basis
13. Illustrates how to obtain down payment, gross balance and current increased balance
14. Solves problems involving interest and commissions
1. defines salary, wage, income, benefits
2. compute gross and net earnings differentiate gross from net earnings
3. enumerate the benefits of a wage earner
4. define each of the benefits given to wage earners
5. distinguish taxable from non-taxable benefits
6. enumerate the standard deductions with the corresponding computations
7. identify the variables needed in the computation of overtime
8. compute overtime pay
9. use e-spread sheet in the computation of salary and overtime pay
10. present graphical representation of the details or particulars of the salary

B. Performance Task

• Activity 1.1: Computational and Conceptual Errors involving Rational

Numbers

• Given an assigned topic, research and discuss three common

conceptual or computational errors. Give an example for each error.
Be ready to present these in class using a power point presentation.

• Rubric for scoring

a. Ppt presentation 30pts
Content, graphics, logical flow of the slides
b. Discussion 20pts
Voice quality, clarity of discussion

• Format
a. Introduction of the Concept/skills
b. Discussion of the three common errors
c. Recommendation
d. References

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Second Meeting:

Introduction
Rational numbers are among the most frequently occurring numbers in the real
world. You see them in various forms as fractions, mixed numbers, decimals and
percent. Rational numbers are also used to express ratios and proportion and
can be used to solve different types of problems.
In this lesson you will review the fundamental operations involving rational
numbers and how they will be used in business world such as buying, selling,
computing salaries and wages, interest and commission.

Let us now begin!

Lesson Discussion: Understanding the Concept of Fraction

Read pages 2-5 of your book for information on the following concept of
fraction:

a. Definition & Types of fraction

• Proper
• Improper
• Mixed number
• Similar
• Dissimilar
b. Changing improper to mixed numbers

c. Equivalent Fractions and finding the missing term in a pair of equivalent

fractions
6 3 3 15 𝑛 15
Example: = 𝑛, = 20, = 12,
10 𝑛 4
How can you solve for the missing number in each example?

d. Lowest term and higher term fractions

After reading the above information from the book, answer the
following questions for more understanding.
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 Questions to Ponder:
• How are fractions classified into different types?
• How are fractions expressed in different forms?
• Do the values of each transformed franction change? Why?

In the next section, you will need to challenge yourself by answering the
activity provided.

Assessment 1.1: Concept of Fraction

Answer Worksheet 1 page 19 on your reference book.

(This activity is to be accomplished via Aralinks Quizzes Lesson 1 in the Midterm
Second Semester Module 1 section.)

For offline learners, you may answer via Aralinks or use the attachment MSM 1
(Midterm-Second Semester-Module 1) provided at the end of this module. Upload
your work to any convenient learning platform. Please see the copy of the
Worksheet 1 in the attachment.

Closure Activity: Check the appropriate column

Task YES NO
I can change mixed numbers to improper
fractions and vice versa
I can reduce fractions to lowest terms
I can find the missing number is a pair of
equivalent fractions

Closure

You have just learned the basic concepts of fractions. These concepts are
designed to prepare you in the next topic or skill which is the operation of
fraction.

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References:

Alota, R.C., Bacalso, R. J. A, Belleza, K. E., & Estrada G. M. (2017) Business Mathematics:
A comprehensive Worksheet for Senior High School. Cebu City: SoLINE Publishing
Company Inc.

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ATTACHMENTS—Midterm Second Semester Module
1(MSM1)
(This section will contain answer keys/your answers to the Activities and Assessments found in this module. Be
guided by the numbering of the activities. Submit these attachments according to your preferred/indicated mode.)

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 C. Solve for the missing number in each pair of equivalent fractions.

10 𝑛 20 4 𝑛 4
1. 15 = 3 2. 45
=𝑛 3. 16
=8
n=________ n=________ n=________

5 𝑛 2 12 4 10
4. 6 = 24 5. 5
= 𝑛 6. 𝑛
= 15
n=________ n=________ n=________

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 SELF MONITORING CHECKLIST FOR DISTANCE LEARNING
Name _________________________________________Grade and Section ________________

Date Activity # Title / or X Parent

Check for Guardian’s
accomplished, Signature
X for not
accomplished
January Act 1.1 Computational &
11-15 Conceptual Errors
research

Assessment Concept of Fractions

1.1

Which activity do you find hard to accomplish?

__________________________________________________________________________________

What part of the lesson/ activity do you want the teacher to review with you?

__________________________________________________________________________________

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