FAMY NATIONAL INTEGRATED

School HIGH SCHOOL Grade Level 11

LESSON Business
Teacher Glenda C. Valeroso Learning Area
EXEMPLAR Mathematics
Teaching Date October 25 - 28, 2021 Quarter First / Week 6
Teaching
No. of Days 4
Time

I. OBJECTIVE
A. Content Standards The learners demonstrate an understanding key concept in
buying and selling.

B. Performance Standards The learners can analyze and solve problems on important
factors in managing a business: buying products and selling
products.

C. Most Essential Learning The learners:

Competencies (MELC) ● differentiate mark-up from margins, ABM_BM11BS-Ih-3
● describe how gross margins are used in sales, and
● compute single trade discounts and discount series.
ABM_BM11BS-Ih-4

II. CONTENT
Key Concepts in Buying and Selling

III. LEARNING RESOURCES

A. References
a. Teacher’s Guide Pages
b. Learner’s Material Pages
c. Textbook Pages
PIVOT 4A Budget of Work/SHS Core Subjects
Learner’s Activity Sheet
Business Math textbook by Lopez

d. Additional Materials from

Learning Resources
B. List of Learning Resources for
Development and Engagement
Activities.
III.PROCEDUCES
A. Introduction Do you have an idea about the cost of goods sold?

Activity 1
Write all the expenses that may incur in selling face masks.

B. Development Illustrative problem

Activity 2
In your notebook write reasons why business owners are
granting discounts to their customers or clients.

Reading for meaning:

To deepen your knowledge on granting discounts, read the
lessons Discount Series on pages 84-88 of your textbook.
C. Engagement Activity 3
My Journal of Learnings. Write the definition of the following
terms:
1. Trade
2. Original price
3. Discount rates
4. Single discount rates
 5. Discount series
6. Net price

Activity 4
My Creative Discussions
1. On page 85 of your textbook, state the reason why 75% is a
complement
of 25% and 85% is a complement of 15%.
2. What is the relation of the word series in a discount?

Activity 5
My Critical Thinking Challenge
Answer the following questions.
On page 86 Example 3.3.1 in your textbook, between the
single discount and discount series which one offers a lesser
selling price? What was done in the discount series to convert
it into a single discount? You can compute the savings by
comparing the selling price using the single discount and the
equivalent one-time discount rate for the series of discounts.

D. Assimilation Activity 6
To hone your mathematical skills in computing trade
discounts and discount series you are tasked to solve
problems numbers 1 to 4 on page 89 of your textbook.

V. ASSESSMENT
Check what you have learned.
Answer number 5 on page 89 and numbers 15, 16, and 20
on page 91 of the Business Math textbook by Lopez. Write
your answer in your notebook.

VI. REFLECTION
Write your insights about the lesson using the prompts
below.
I understand that ___________________.
I realize that ________________________.
I need to learn more about ____________.

Prepared by:
Checked by:

GLENDA C. VALEROSO
Teacher I
EVELYN M. PALAPAR
Head Teacher II

Noted:

CYNTHIA N. DELA TORRE

Principal III