11/12

BUSINESS
MATHEMATICS
Quarter IV – Week 6
Spreadsheet for Computation
and Presentation

CONTEXTUALIZED LEARNING ACTIVITY SHEETS

SCHOOLS DIVISION OF PUERTO PRINCESA CITY
Business Math – Grade 11/12
Contextualized Learning Activity Sheets (CLAS)
Quarter II - Week 6: Spreadsheet for Computation and Presentation
First Edition, 2020

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Published by the Schools Division of Puerto Princesa City

Development Team of the Contextualized Learning Activity Sheets

Writers: Bezar Dinky B. Colarina
Content Editors: Shiela M. Caab
Language Editor: Vilmalyn V. Esoy, Principal II MSMSHS
Proofreader: Marie Vic C. Velasco, PhD, EPS-Mathematics
Reviewers: Ghisleen A. Camacho, Diane C. Piñero, Imelda Marquez Fabro
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Management Team:
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Loida P. Adornado PhD, ASDS
Cyril C. Serador PhD, CID Chief
Ronald S. Brillantes, EPS-LRMS Manager
Marie Vic C. Velasco PhD, EPS-Mathematics
Eva Joyce C. Presto, PDO II
Rhea Ann A. Navilla, Librarian II

External Evaluator :

Division LR Evaluators:

Division of Puerto Princesa City-Learning Resource Management Section (LRMS)

Sta. Monica Heights, Brgy. Sta. Monica, Puerto Princesa City
Telephone No.: (048) 434 9438
Email Address: puertoprincesa@deped.gov.ph
Name: Grade & Section:
Kim Madarcos 11 EDISON

Lesson 1
Spreadsheet for Computation
and Presentation
MELC: Use E- spread sheet in the computation of salary and overtime pay. (ABM_BM11SW-
IIf -10).
Present graphical representation of the details or particulars of the salary.
(ABM_BM11SW- IIf -13).

Objectives: 1. Define E-spread sheet used in the computation of salary and overtime pay.
2. Use E- spread sheet in the computation of salary and overtime pay.
3. Present graphical representation of the details or particulars of the salary.

Let’s Explore and Discover

Do you have a hard time solving employees’ salary and computing
Unlocking
overtime pay?
of Difficulties
Using Microsoft excel, also known as spread sheet, will make our
Spreadsheet is an accounting easy and convenient.
electronic The screen shot below is a sample of spreadsheet.
document
E er in which
data are arranged
in the rows and
columns of a grid
and can be
manipulated and
used in
calculations. It can
help you track
your employees’
wages using
formula.

Considering we have prior knowledge in our previous subject in Educational

Technology (E-Tech). This topic will introduce spreadsheet to create simple
application for computation of salaries, wages, and others.

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 This is what we called the workplace. This is where we will encode our data. The
screenshot below is a sample of payslip.

Entered
values

Click the cell net pay and type =

and the cells that corresponds to
the total earnings and press – Result of Net Pay
and then the cell for the total
deduction and press enter.

To get the total earnings just click the total column then click the “=” followed by
clicking adding all the variables needed to compute for the total earning then press
enter. Or you may use the formula =@SUM(B9:14). Follow the illustration above.

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 A detailed example of payslip in a spreadsheet

Below is the procedure in computing Overtime pay

specific sample computation

The formula is already

indicated in column
number 7 wherein you
click the equal sign, IF
open parenthesis B7 (no.
of hours) then = 0,0, B7-8
close parenthesis then
enter.
After you press enter,
drag from the previous
column where you enter
the first formula till to the
last column to see the
exceed number of hours.

Use this formula in

computing extra
hours

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 Add the basic pay
and overtime pay to
get the total
monthly earnings.

(Source: Roy C Lopez, Leah C Martin-Lundag, Kenneth Adrian P. Dagal, “Business

Math Textbook” Pasig City: Vibal Publishing House Inc., 2016.148-154.)

How to prepare a graphical representation of the details or particulars

of the salary

Supposed you have all the figures of all your employees total net income,
total earnings, and deductions. The procedure below shows that graphical
presentations of the details or particulars of the salary.

Graphic presentation represents a highly developed body of techniques for

elucidating, interpreting, and analyzing numerical facts by means of points, lines,
areas, and other geometric forms and symbols.

(Source: Calvin F. Schmid, “Graphic Presentation” Last modified December 5, 2020.

https://www.encyclopedia.com/social-sciences/applied-and-social-
sciences-magazines/graphic-presentation)

To generate the
graphical
presentation click
insert at the upper
portion of
spreadsheet then
click the insert
column or bar chart.
Choose bar chart
that suits to your
business
presentations. You
may edit the title
and copy and paste
this bar chart to
word and power
point presentations.

Note: You may generate a graphical presentation of the total net income and total
deductions by the same procedure shown above in the illustration.

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 Let’s Practice

Directions: Identify if the statement is true or false. Write FACT if the statement is true
and BLUFF if the statement is false.
_______1. Overtime pay is deducted to the total earnings.
BLUFF
_______2. Spreadsheet is only limited for business purposes.
BLUFF
_______3. Overtime pay is also included in the total daily earnings.
FACT
_______4. The deduction of total earnings and total deduction is equivalent to net pay.
FACT
_______5. Deduction of net pay from the previous deduction is legal.
BLUFF

Directions: Compute for the Net Pay using all the variables inside the box. Use
spreadsheet in your computer or cellular phone and print your excel file in a short bond
paper.

Basic- P 15,000.00 Other earnings- P500.00 SSS- P500

Tax Whld- P 4,500.00 Overload-P4300.00 Philihealth-P437.50
Allowance- P 7,300.00 Holiday-P3300.00 Pagibig-P500.00

What makes the use of spreadsheet very interesting? Explain.

Within business spreadsheet software is used to forecast future performance, calculate tax,
______________________________________________________________________________________
completing basic payroll, producing charts and calculating revenues which is very interesting
______________________________________________________________________________________
because it helps accountancy to be more easier.
______________________________________________________________________________________

Let’s Do More

Directions: Make a graphical presentation of a net pay using the spreadsheet by using
the data inside the box. Print your graphical presentation in a short bond paper. Send
your excel file to your teacher for the purpose of checking the correct formula.
Total Earnings Total deduction Net Pay
January- P 25000.00 P 5800.00
February- P 25300.00 P 5,350.00
March- P 25,500.00 P 6,450.00

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 Directions: Compute for the overtime pay using spreadsheet in your computer or
cellular phone and print your excel file in a short bond paper. Send your excel file to
your teacher for the purpose of checking the correct formula.

NAME: PRECIOUS ABBYGAIL CAABAY

AGE: 21 YEARS OLD
POSITION: FULLTIME EMPLOYEE
COMPANY: BBCOLARINA COMPANY
RATE PER HOUR: 70 PESOS PER HOUR
WORKING DAYS: MONDAY TO FRIDAY
TIME NEEDED FOR WORK: 8:00AM TO 5:00PM
Day No. of hours OT
1 8
2 8
3 9
4 8
5 8
6 0 Hourly rate
7 11 Basic Pay
8 9 L.A
9 8 Overtime
10 12
11 8 Total

Do you find using spreadsheet for computing salary and overtime pay very helpful? Why?
________________________________________________________________________________________
Yes because, it is much more easier than using calculators.
________________________________________________________________________________________
________________________________________________________________________________________

Let’s Sum It Up
Activity 1
Directions: Complete the sentences by filling the blanks with the correct words from the
box.

data electronic columns

formula computation

Spreadsheet is an electronic
__________________ document in which __________________
data is
arranged in the rows and __________________
columns of a grid and can be manipulated and used
in calculations. It can help you track your employees’ wages using __________________.
formula

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 Let’s Assess
Directions: Write the letter of your answer on the blank before each number.

_____1.
B What do you call to the electronic document in which data are arranged in the
rows and columns of a grid and can be manipulated and used in calculations?
A. Microsoft B. Spreadsheet C. Graph D. Calculation

_____2.
B What do you call to a highly developed body of techniques for elucidating,
interpreting, and analyzing numerical facts by means of points, lines, areas, and
other geometric forms and symbols?
A. Column C. Microsoft
B. Graphic Presentation D. Spreadsheet
_____3.
D Which of the statements is correct?
A. Overtime pay is deducted to the total earnings.
B. Spreadsheet is only limited for business purposes.
C. Deduction of net pay from the previous deduction is legal.
D. The deduction of total earnings to total deduction is equivalent to net pay.

_____4.
B How much is the net pay if an employee has P 20,000.00 total earnings and P
5,300.00 total deduction?
A. P 20,000.00 B. P 14,700.00 C. P 25,300.00 D. P 5,300.00

_____5.
C How will you generate a graphical presentation using the computation in the
spreadsheet?
A. Click insert follow by clicking the insert bar chart.
B. Click insert follow by clicking the insert bar chart then choose bar chart that
suits to your presentation.
C. Complete the data and click insert follow by clicking the insert bar chart then
choose bar chart that suits to your presentation.
D. Complete the data and click insert follow by clicking the insert bar chart then
choose bar task that suits to your business presentation.

_____6.
A What do you call to the single column or single rectangle used in the spreadsheet
working area?
A. Cell B. Columnar C. Mean D. Rectangle

______7.
A Which formula do you have to use in computing the exceed time or overtime using
spreadsheet?
A. =IF(cell no. of days=0,0, cell no. of days-8)
B. =IF((cell no. of days=0,0, cell no. of days-8)
C. =SUM(cell no. of days=0,0, cell no. of days-8)
D. =SUM(cell no. of days=0,0, cell no. of days-8)

_____8.
B Which is the formula in computing the total overtime pay using the spreadsheet?
A. =IF(cell no. of days=0,0, cell no. of days-8)
B. =IF(drag all the overtime)*hourly rate*1.25
C. =SUM(drag all the overtime)*hourly rate*1.25
D. =SUM(cell no. of days=0,0, cell no. of days-8)

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_____9.
C How much is the total day earnings of an employee who has P 550.00 daily rate
and 3 hours overtime?
A. P 257.81 B. P 807.82 C. P 807.81 D. P 756.25

_____10.
C How will you get the correct answer using spreadsheet in computation?
A. By using the values and information.
B. By using the right data and information.
C. By using the correct data, information, and formula.
D. By using the correct data, information, values, and presentations.

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 Answer Key

Let’s Practice

Let’s Do More

Let’s Sum It Up
Activity 1: 1. Electronic 3. Columns Activity 2: 1. Spreadsheet
2. Data 4. Formula 2. Graphical Presentation
Let’s Assess
1. B 3. D 5. C 7. A 9. C
2. B 4. B 6. A 8. B 10. C

References
Book

Lopez, Roy C., Martin-Lundag, Leah C., Dagal, Kenneth Adrian P. “Business Math Textbook”
Pasig City: Publishing House Inc., 2016.

Website

Encyclopedia.com “Graphic Presentation” Last modified December 5, 2020., www.

encyclopedia.com

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