MOUNT CARMEL SCHOOL OF INFANTA, Inc.

Infanta, Quezon

SENIOR HIGH SCHOOL DEPARTMENT

MOST ESSENTIAL LEARNING COMPETENCIES

Subject: Business Math

Instructor: Kaye Michelle Villaflor
Grade: 11 Semester: First
No. of Hours: 80
Course Description:

This course will 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, 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 encouraged.1

FIRST QUARTER
SESSIO DATE LEARNING COMPETENCIES TOPIC REMARKS
N
 Solve problems involving Review of lessons on fractions, Will not be
fractions, decimals and decimals and percent and its included in the
percent related to business application to business LG, but a
1-2 8/24-28
(ABM_BM11FO-Id-5) complementary
notes will be
provided
 Compare and differentiate key concepts of ratio and
3 8/31-9/4 ratio and rate proportion
ABM_BM11RP-Ie-1
 Identify the different kinds Definition and kinds of
of proportion and give Proportions
4 8/31-9/4
examples for each
ABM_BM11RP-Ie-3
 Write proportions Applications of Proportion
illustrating real-life
situations ABM_BM11RP-Ie-2
5 9/7-11  Solve problems involving
direct, inverse and partitive
proportion ABM_BM11RP-If-
4
 Differentiate Mark-on, Mark Buying and Selling
down and Mark-up  Costing
ABM_BM11BS-Ig-1  Mark On, Mark-up,
 Illustrate how Mark-on, Mark Down, Margins
6 9/14-18 Mark-down, and Mark-up
are obtained ABM_BM11BS-
Ih-2
 Differentiate mark-up from
margins ABM_BM11BS-Ih-3
 Describe how gross margins Gross Margins
is used in sales Concept and computation
ABM_BM11BS-Ih-4 Discount
7 9/14-18  Illustrate how to compute
single trade discounts and
discount series
ABM_BM11BS-Ih-5

1
DepEd Curriculum Guide
SESSIO DATE LEARNING COMPETENCIES TOPIC REMARKS
N
 Differentiate profit from loss Profit and Loss computation
ABM_BM11BS-Ii-6
 Illustrate how profit is
8 9/21-25
obtained and how to avoid
loss in a given transaction
ABM_BM11BS-Ii-7
 Define break-even; illustrate Break-even analysis
how to determine break-
even point ABM_BM11BS-Ij-8
9 9/21-25
 Solve problems involving
buying and selling products
ABM_BM11BS-Ij-9
SECOND QUARTER
Illustrate how interest is Interest, Principal and
computed specifically as Amortizations
applied to mortgage,
9/28-
10-11 amortization, and on
10/2
services/utilities and on
deposits and loans
ABM_BM11BS-Ij-10
Oct 1
Illustrate the different types Different Types of Commissions
of commissions
ABM_BM11BS-IIa-11 Computation of Commissions on
12 10/5-10 Compute commissions on various bases
cash basis and commission
on instalment basis
ABM_BM11BS-IIa-12
Illustrate how to obtain Down payments
down payment, gross
balance, and current
13 10/5-10 increased balance
ABM_BM11BS-IIa-13
Solve problems involving Problems involving DP, Interests
interests and commissions and Commissions
ABM_BM11BS-IIb-14
Define salary, wage, Salaries, wages, and benefits
income, benefits
ABM_BM11SW-IIc-1
Compute gross and net
14 10/12-16 Earnings
ABM_BM11SW-IId-2
Differentiate gross from net
Earnings
ABM_BM11SW-IId-3
Enumerate the benefits of a Benefits of Wage Earners
wage earner
ABM_BM11SW-IIe-4
Define each of the benefits
15 10/12-16 given to wage earners Types of Benefits
ABM_BM11SW-IIe-5
Distinguish taxable from
Which Benefits are taxable and
nontaxable benefits
ABM_BM11SW-IIe-6
nontaxable
 SESSIO DATE LEARNING COMPETENCIES TOPIC REMARKS
N
16 10/19-23 Enumerate the standard Salaries and Wage Deductions
deductions with the
corresponding computation
ABM_BM11SW- IIe-7 Overtime Payment
Identify the variables
needed in the computation
of the overtime
ABM_BM11SW- IIe -8
Compute overtime pay
ABM_BM11SW- IIe -9
17 10/19-23 Use E- spread sheet in the Applications relating to salary
computation of salary and payment
overtime pay
ABM_BM11SW- IIf -10
Present graphical
representation of the details
or particulars of the salary.
ABM_BM11SW- IIf -13
18 10/26-30 Describe the different kinds Types of Graphs and their parts.
of graphs for data
presentation
ABM_BM11PAD-IIi-6
Describe the essential parts
of a graph
ABM_BM11PAD-IIi-7
19 10/26-30 Give a set of business data; Creating Graphs from given data
identify the graphs to be
used
ABM_BM11PAD-IIi-8
Draw the graph/table to
present the data
ABM_BM11PAD-IIi-9
20-21 11/2-6 Analyze and interpret the Analysis and interpretation of Data
data presented in a
graph/table
ABM_BM11PAD-IIi-10
22-23 11/9-13 Creation / Formulation of
Business Plan
24 -25 11/16-20 Consultation on Business Plan
11/23-27 Evaluation / Feedback

Prepared by:

KAYE MICHELLE VILLAFLOR

Instructor