LEARNING ACTIVITY SHEETS

BUSINESS MATH
QUARTER 2,WEEK 6

Name of Learner:_______________________________________________ Date:___________

Grade and Section:____________________

Spreadsheet for Computation and Graphical Representation of

Salary and Overtime Pay
I. Learning Competency
1. Use E-Spreadsheet in the computation of salary and overtime pay. (ABM_BM11SW-IIf-10)
2. Present graphical representation of the details or the particulars of the salary. (ABM_BM11SW-IIf-
13)
II. Key Concept

Spreadsheet Computation and Presentation

Spreadsheet. An arrangement of cells in columns and in rows that is used to organize and calculate
data. It can be in numerical value, text, references and functions.
Microsoft Excel. A computer program where you can create spreadsheet.
There are 65,536 rows and 256 columns in each spreadsheet and there are 3 tabs open by default.

Figure 1: The figure above shows the icon of spread that you are going to open.
STEPS IN CREATING A SIMPLE SPREADSHEET FOR PAYROLL
1. Open a new Microsoft Excel Spreadsheet.
On your computer, open a new excel spread sheet.
2. Create Column Names.
Below are the important data that are needed to compute for the Payroll. Other payroll may
include additional compensation aside from the salaries. Also note that on the Deductions side, the
examples given are all mandatory. The allowable deductions can also include other company
deductions such as loan or cash advance.

3. Enter the data that are needed.

The blank columns are the area where you will need to make a formula.

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4. Enter the formula
a. Total Regular Pay. Click the first cell on the total regular pay column, then click “=”. Click on the
daily rate and press on “*”. Click on the total regular days of work.

Next is press the “enter” and the total regular pay will automatically appear. Copy the cell and apply it
to the cell below.

b. Total Overtime Pay. Get the total by following the steps above, only this time you are going to click
“=” on the total overtime pay, second is the total OT hours, click the “*” to multiply, the OT rate and
enter.

c. Gross Total Earnings. To get this just simply add the Total Regular pay and Total Overtime pay by
clicking the “=” on GTE cell, then TRP cell, followed by “+” to add then enter.

d. Total Deductions. Same as the GTE, click first the “=” on the total deductions 1st cell, then click
the SSS,”+”, Pag-ibig,”+”, Philhealth, “+” income tax, and enter.

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e. Net Pay. Lastly click the “=” on the 1st cell on the Net Pay column, click on the Gross total earnings,
click “-“ to deduct, then click the deduction cell and enter.

III. Activities
Activity 1
DIRECTIONS: Complete and create your own MS Excel Spreadsheet for the data given below. To
submit take a picture or screenshot of your activity and send it to your subject teacher.
1. Corona V. Sama worked for 13 days, 15 hours of overtime with a regular rate of Php550.00.
2. Quira N. Tino worked for 12 days, 20 hours overtime with a daily rate of Php525.00.
3. Cobe S. Alot worked for 13 days, 26 hours of overtime with a daily rate of Php475.00.
4. Sonny T. Aizer worked for 13 days, 30 hours overtime with a daily rate of Php475.00.
5. Locke D. Dawn worked for 11 days, 33 hours of overtime with a daily rate of Php550.00.

YOUR TASK: Complete the payroll assuming that they all have an SSS deduction of Php375.00, Pag-
ibig of Php100.00 and Philheath of Php200.00.

Performance Task 5
DIRECTIONS: Read the story below and help Mrs. Riego find solutions for her problem. To submit
take a picture or screenshot of your activity and send it to your subject teacher.

Mrs. Riego hired various people who will help her in managing her new found wealth. She hired
a personal assistant that she will pay Php800.00 daily, a manager to manage her business with a
salary of Php1,000.00 per day, a butler to manage her mansion who agreed to have a salary of
Php700.00per day, and 3 house helps who will have a daily rate of Php250.00.
After a month, the personal assistant worked for 26 days, the manager for 20 days, the butler
26 days, and the 3 house helps for 26 days, 23 days and 20 days respectively. She got a little trouble
in computing for their salary. Help her by organizing her data in Microsoft Excel Spreadsheet and
compute for their pays.

Reflection:
What have you learned from this activity?
Reference:
BUSINESS MATH, Quarter 2, Module 7- Spreadsheet for Computation and Graphical Representation
of Salary and Overtime Pay

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Prepared by:

BLEZEEL V. SANGUESA
SHS Teacher II

Checked by:

MINERVA C. PUNO
Assistant School Principal II

Noted:

CATALINA A. SALUM, Ed.D.

School Principal IV