Daily Lesson Plan

School Tagana-an National High School Grade Level Grade – 11

Teacher Mary Rosejean R. Rojo Learning Area Business Mathematics
Date February 19, 2020 Quarter IV

I. OBJECTIVES
A. Content Standard
The learners demonstrate an understanding of key concepts in buying and selling.
B. Performance Standard
The learners are able to analyse and solve problems on important factors in managing a business: buying products
and selling products.
C. Learning Competencies
The learners illustrate how to differentiate mark-on, mark-down and mark-up; illustrate how mark-on, mark-down,
and mark-up are obtained.
D. Learning Objectives
At the end of the lesson, the learners should be able to:
1. Differentiate mark-on, mark-down and mark-up.
2. Calculate mark-on, mark-down and mark-up.
3. Solve variations of problems using basic formula.

II. CONTENT
“Buying and Selling – Mark-on, Mark-down and Mark-up”

III. LEARNING RESOURCES

A. References:
1. Curriculum Guide
2. Math in the Business World, p.195-223
3. BUSINESS_MATH_A_Step-by-Step_Handbook_An.pdf
B. Materials: PowerPoint presentation, laptop, projector, chalk, and learning materials.

IV. PROCEDURES
Teacher’s Hint
A. Preliminary Activities
1. Prayer
2. Greetings
3. Classroom Management
4. Checking of Attendance
B. Lesson Proper
1. Reviewing previous lesson or presenting new lesson
Review terms used in business.
2. Establishing a purpose for the lesson
Lesson Motivation
Present a video.
3. Present Lesson Objectives
At the end of the lesson, the learners should be able to:
1. Differentiate mark-on, mark-down and mark-up.
2. Calculate mark-on, mark-down and mark-up.
3. Solve variations of problems using basic formula.

4. Present Lesson Discussion

“Buying and Selling”
- Mark-up on Cost
- Mark-up on Selling Price
5. Developing Mastery
Practice.
Cost of Price Mark-up %Mark-up on Cost Selling Price
P900 30%
P720 P4,320
P1,200 P720 .
 6. Application
Individual Activity – Answer the exercise problem.
Suppose an item costs P200 and sells for P300, and mark-up is based on cost. Find the mark-up,
percent of mark-up on cost, and percent of selling price on cost.

7. Generalization
1. 100% C P1,240
40% M P
% S P

2. 100% C P
25% M P135
% S P

3. % C P
% M P
120% S P3,260

4. % C P
30% M P5,040
% S P

V. EVALUATION
Group Activity. Splve the following problems and show to the class the process.
1. Alois Games placed a mark-up of P360 on video game sold for P1,160. Find (a) the cost, (b) the mark-up
percent on cost, and (c) the selling price as a percent of cost.
2. Amar Tractor put a mark-up of 26% on cost on a tractor part for which they paid P450. Find (a) the selling
price as a percent of cost, (b) the selling price, and (c) mark-up.
3. ALroy Sports pays P13,679 for a table tennis. The mark-up is 24% on selling price. Find (a) the cost as a
percent of selling price, (b) the selling price, and (c) the mark-up.
4. Alroy Sports advertises mountain bikes for P19,990. If their cost is P210,000 per dozen, what is (a) the
mark-up per bicycle, (b) the percent of mark-up on selling price, and (c) the percent of mark-up on cost.

VI. REMARKS
VII. REFLECTION

Prepared by:

MARY ROSEJEAN R. ROJO

Teacher

Checked by: Approved by:

ROSITA A. ALOYON DINDO P. GIPALA

SHS Coordinator Principal II