Sptve: Business Math 7

Republic of the Philippines
Department of Education
National Capital Region
SCHOOLS DIVISION OF MUNTINLUPA CITY
MUNTINLUPA BUSINESS HIGH SCHOOL
Espeleta St., Buli, Muntinlupa City
SPTVE
BUSINESS MATH 7
QUARTER 1 WEEK 7
TRADE DISCOUNT, CASH DISCOUNT AND

SALE PRICE
JENNYLIN A. ALBA
Writer
LEONAIDA L. GUTIERREZ
Validator

Address: Espeleta St., Buli, Muntinlupa City
Telephone Number: 8-850-9479 / 8-772-2949
Email Address: mbhsmun@gmail.com
At the end of the module, students should be able to:

1. define discount.
2. differentiate sale price, trade discount and cash discount; and
3. compute sale price, trade discount and cash discount.
Directions: Read the questions carefully and choose the correct answers.
1. A dozen pairs of socks of 80 pesos are available at a discount of 10%. Find out
how many pairs of socks can be bought for 24 pesos.
A. 2 B. 4 C. 6 D. 8
2. A merchant decided to mark up his goods by 20% and then offered 10%
discount. What will be a percentage of profit or loss?
A. A. 8% Profit B. 8% loss C. 4% loss D. 4% profit
3. A superstore marks its goods by a certain percentage over the past price and
then offers a discount of 40%. Using this method, they make 5% profit. Find the
percentage by which the goods were marked up.
A. A. 60 % B. 70 % C. 72 % D. 75 %
4. A trader allows a discount of 10% on the market price of the goods. He still
manages to make a profit of 17% on the cost price. What will be profit percentage
had the trader sold the goods at the market price?
A. 10 % B. 20 % C. 30 % D. 40 %
5. A merchant sold goods at 10% discount and earned a profit of 20%. What would
be the percentage of profit if no discount was offered?
A. 32.32 % B. 33.33 % C. 34. 5 % D. 35. 6 %
6. This refers to a reduction to a given price.
A. Sale Price B. Discount C. Commission D. deduction
7. If a book was sold for 180 pesos which is 90% of the original price, how much is
the original price of the book?
A. 210 B. 220 C. 200 D. 190

8. Which of the following discount offered by a manufacturer or a wholesaler to

encourage resellers (customers) to purchase a product?
A. cash discount C. trade discount
B. discount D. selling price
9. This refers to a discount given to persuade customers to pay in cash immediately
or within a specified time.
A. cash discount B. trade discount C. discount D. selling price
10. What is the Net price of a tablet that is listed at P 7,999.00 and has a trade
discount rate of 10%?
A. 7, 199.10 B. 7, 900 C. 7, 200 D. 7 299.10
Directions: Find the percentages amount of the following.
______________
_______________
________________
_______________
________________

A discount is a reduction in the basic price of any goods or services.

For example, you can create a 20% discount on a facial, or offer a free hair cut (100%
discount) with a global hair color service.
You can create discount for the following:

o Services
o Products
o Memberships
o Packages
TYPES OF DISCOUNTS:
1. Trade Discount - discount offered by a manufacturer or a wholesaler to
encourage resellers (customers) to purchase a product. It is usually stated in
a specific amount or percentage discount.
o Trade Discount is applied on the list price or price tag. The amount of
the trade discount will depend on the trade discount rate
Formula: TD=LP x TDR

Where:
TD is trade discount
LP is list price
TDR is trade discount rate
o List Price is the stated value for which something is offered; it may also
be the suggested retail price of an item.
o Trade discount rate is the rate by which the list or retail price of an item
is reduced when sold to a customer or reseller.
o Net Price is the price after deducting the trade discount from the list
price
Formula: NP=LP-TD
Where:
NP is Net Price
LP is list price
TD is trade discount rate
Example: Find the Net price of a tablet that is listed at P 7,999.00 and has a
trade discount rate of 10%.

Given:
LP = P 7,999.00
TDR = 10%
Solution: to find Trade Discount, TD = LP x TDR
TD = P 7,999.00 x 10% or 0.10
TD = P 799.90
to find Net Price, NP = LP – TD

NP = P 7,999.00 – P 799.90
NP = P 7,199.10
2. Cash Discount - discount given to persuade customers to pay in cash

immediately or within a specified time.
Formula:
CD=NP x CDR
Where:
CD is cash discount
NP is net price
CDR is cash discount rate
o Payment is the amount after deducting the cash discount from the net
price.
Formula: P =NP-CD
Where:
P is payment
NP is net price
CD is cash discount
Examples:
1. KG Enterprises received an invoice P7,500 for school supplies dated 4 July
with terms of 5/15, n/30. If the invoice is paid on 15 July, how much cash
discount did Golden Enterprises, receive from the supplier? How much should
KG Enterprises pay?
Given:
NP = P 7,500.00
CDR = 5%
Solution: to find Cash Discount, CD = NP x CDR

CD = P 7,500.00 x 5% or 0.05

CD = P 375.00
to find Payment, P = NP – CD
P = P 7,500.00 – P 375.00
P = P 7,125.00
2. Golden Enterprises received an invoice P7,500 for school supplies dated 4 July
with terms of 5/10, 2/20, n/30. If the invoice is paid on 15 July, how much
cash discount did Golden Enterprises, receive from the supplier? How much
should Golden Enterprises pay?
Given:
NP = P 7,500.00
CDR = 2%
Solution: to find Cash Discount, CD = NP x CDR

CD = P 7,500.00 x 2% or 0.02
CD = P 150.00
to find Payment, P = NP – CD
P = P 7,500.00 – P 150.00
P = P 7,350.00
SALE PRICE
The sale price should always be less than the original price. In some cases, the
amount of discount is a fixed amount. Then we just find the sale price by subtracting
the amount of discount from the original price.
Example #1
Carolyn bought a dishwasher that was on sale for P500.00 off. The original price of
the dishwasher was P4, 500. What was the sale price of the dishwasher?
Amount of discount = P 500.00
Sale price = Original price – discount
= P4, 500.00 - P 500.00
Sale Price = P 4, 000.00
Example 2: Elisa bought a dress that was discounted 35% off the original price of
P850.00. What was(a) the amount of discount and (b) the sale price of the dress?

Amount of discount = discount rate x original amount

= 35% (0.35) x P 850.00
= P297.50
Sale price = Original price – discount

= P850.00 - P 297.50
Sale Price = P 552.50
Directions: Answer the following on separate sheets.
1. Daniella sardines is selling canned products at a discounted price for bulk-

buying. If each box of canned sardines is listed at P2,500.00, how much is the
trade discount per box if the discount rate is:
1. 10% A. P 675.00
2. 17% B. P 250.00
3. 35% C. P 975.00
4. 27% D. P 875.00
5. 39% E. P 425.00
Directions: Answer the following.

Supposed that you and your mother went to National Bookstore and buy your school
supplies. Find the sale price of each item you need for the opening of classes. Round
to the nearest cents if necessary.
1.
4.
2.
5.
3.

Directions: Write the letter of the BEST answer on a separate sheet of paper.
1. If a handbag is priced at P200 and is sold at P160 then the percentage
discount is.
A. 24% B. 22% C. 18% D. 20%
2. If the selling price for laptop is 11,000 and is marked down by 30% in
promotional offers, then sale price after discount is.
A. 8,200 B. 7,900 C. 7,700 D. 8,700
3. A grocery store has a 20% markup on bottle of soda. The bottle of soda costs
the store P10.50. Find the selling price. Round to nearest cent if necessary.
A. 12.50 B. 12.60 C. 12.40 D. 12.10
4. A bookstore pays 150.00 for a novel. The percent of markup is 45%. Find the
novel's selling price. Round to nearest cent if necessary.
A. 172.00 B. 182.00 D. 184.00 D. 192.00
5. Marked price - sales price is equal to
A. Profit C. discount
B. list price D. cash
▪ Discount is a deduction from the usual cost of something, typically given for
prompt or advance payment or to a special category of buyers. Discounts are
a reduction in the price of the product.
▪ Steps to calculate discount and sale price.
1. Find the original price (for example P90)
2. Get the discount percentage (for example 20%)
3. Calculate the savings: 20% of P90 = P18
4. Subtract the savings from the original price to get the sale price: P90 -
P18 = P72

Directions: Answer the following by completing the table.
DISCOUNT SALE PRICE

1. Mattress cost P500.00 less 12%
2. Secondhand car was sold for P60,000

minus 5% discount
3. 42” television worth P30, 000 is on
sale at 20% off
Directions. Choose the letter of the correct answer.
1. The marked price of a dining table was P10,600. If a discount of 16%

is offered on the table, what is its sale price?
A. 1,696.00 C. 8,904.00
B. 9,904.00 D. 1,396.00
2. Find the sale price of a shirt whose marked price is P650 after deducting a
discount of 15% on its marked price.
A. 552.50 B. 645 C. 655.50 D. 654
3. A store is selling a LED TV for 12,800. After allowing a discount of 20% on
its marked price, find the sale price of the TV.
A. 10, 240.00 C. 2,560.00
B. 5, 120.00 D. 11, 230.00
4. A dinner set was marked P5600and a discount of 12% was offered on its
marked price. Find the sale price of the dinner set.
A. 4,928.00 C. 672.00
B. 5, 120.00 D. 5,450.00
5. A cell phone was marked at P14,750. If a discount of 15% was given on its
marked price, find the sale price of the cell phone.
A. 12, 537.50 C. 12,547.50
B. 12,527.50 D. 5,450.00

6. A toy was marked P260. After allowing a discount of 9% on the toy, find the
sale price of the toy.
A. 226.60 B. 236.60 C. 246.60 D. 256.60
7. After allowing a discount of 18% on the marked price, a trader sells a laptop
computer whose marked price is 20, 500.00. What is the sales price of the
laptop?
A. 18, 610.00 C. 16,810.00
B. 15,850.00 D. 15,810.00
8. The list price of an air conditioner is 13,200. The store offers an off-season
discount of 12% on it. Find its selling price.
A. 1,161.60 C. 1,230.60
B. 1,261.60 D. 1,210.60
9. A dealer is selling a lawn mower for a marked price of 1,280. If he allows a

discount of 16% on the marked price, find the sale price of the lawn mower.
A. 1,075.20 C. 1,085.20
B. 1,057.20 D. 1,058.20
10. A store was selling a refrigerator with a marked price of P16,750. After
allowing a discount of 20% on its marked price, find the sale price of
the refrigerator.
A. 13, 400 C. 14,300
B. 10,300 D. 13,400
References
Google.com
https://courses.lumenlearning.com/prealgebra/chapter/solving-discount-and-markup-
applications/#:~:text=Applications%20of%20discount%20are%20very,the%20amount%20of%20the%
20discount.
https://slideplayer.com/slide/681200/
https://www.inc.com/guides/price-your-products.html


Sptve: Business Math 7

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Sptve: Business Math 7

Uploaded by

Copyright:

Available Formats

Republic of the Philippines

TRADE DISCOUNT, CASH DISCOUNT AND

MUNTINLUPA BUSINESS HIGH SCHOOL

At the end of the module, students should be able to:

MUNTINLUPA BUSINESS HIGH SCHOOL

8. Which of the following discount offered by a manufacturer or a wholesaler to

Directions: Find the percentages amount of the following.

MUNTINLUPA BUSINESS HIGH SCHOOL

A discount is a reduction in the basic price of any goods or services.

You can create discount for the following:

Formula: TD=LP x TDR

MUNTINLUPA BUSINESS HIGH SCHOOL

to find Net Price, NP = LP – TD

2. Cash Discount - discount given to persuade customers to pay in cash

Solution: to find Cash Discount, CD = NP x CDR

MUNTINLUPA BUSINESS HIGH SCHOOL

Solution: to find Cash Discount, CD = NP x CDR

MUNTINLUPA BUSINESS HIGH SCHOOL

Amount of discount = discount rate x original amount

Sale price = Original price – discount

Directions: Answer the following on separate sheets.

1. Daniella sardines is selling canned products at a discounted price for bulk-

Directions: Answer the following.

MUNTINLUPA BUSINESS HIGH SCHOOL

MUNTINLUPA BUSINESS HIGH SCHOOL

Directions: Answer the following by completing the table.

DISCOUNT SALE PRICE

2. Secondhand car was sold for P60,000

Directions. Choose the letter of the correct answer.

1. The marked price of a dining table was P10,600. If a discount of 16%

MUNTINLUPA BUSINESS HIGH SCHOOL

9. A dealer is selling a lawn mower for a marked price of 1,280. If he allows a

MUNTINLUPA BUSINESS HIGH SCHOOL

You might also like