Business Math

Quarter 2 – Module 6:
Spreadsheet for Computation
and Graphical Representation of
Salary and Overtime Pay
Business Math – Grade 11
Alternative Delivery Mode
Quarter 2 – Module 4: Benefits and Deductions
First Edition, 2020

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 Business Math
Quarter 2 – Module 6:
Spreadsheet for Computation
and Graphical Representation of
Salary and Overtime Pay
Introductory Message

For the facilitator:

Welcome to the Business Math – Grade 11 Alternative Delivery Mode (ADM)

Module on Spreadsheet for Computation and Graphical Representation of Salary and
Overtime Pay!

This module was collaboratively designed, developed and reviewed by

educators both from public and private institutions to assist you, the teacher or
facilitator in helping the learners meet the standards set by the K to 12 Curriculum
while overcoming their personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners into guided and
independent learning activities at their own pace and time. Furthermore, this also
aims to help learners acquire the needed 21st century skills while taking into
consideration their needs and circumstances.

In addition to the material in the main text, you will also see this box in the
body of the module:

Notes to the Teacher

This contains helpful tips or strategies that
will help you in guiding the learners.

As a facilitator you are expected to orient the learners on how to use this
module. You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.
For the learner:

Welcome to the Business Math – Grade 11 Alternative Delivery Mode (ADM)

Module on Spreadsheet for Computation and Graphical Representation of Salary and
Overtime Pay!

Business Math is a mathematical tool intended to deliver an utmost

understanding about money and information needed to make good financial
decisions. It does not only concentrate on the essentials of business finances, such
as owning or operating a business, but it also provides an avenue where people in
every walk of life learn the significance of managing their personal finances. Getting
familiar with the concepts of Business Math leads to making a better decision with
your money!

This module was designed to provide you with fun and meaningful
opportunities for guided and independent learning at your own pace and time. You
will be enabled to process the contents of the learning resource while being an active
learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in the
module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways such as a
story, a song, a poem, a problem opener, an
activity or a situation.

What is It This section provides a brief discussion of the

lesson. This aims to help you discover and
understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled into process
what you learned from the lesson.

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 What I Can Do This section provides an activity which will
help you transfer your new knowledge or skill
into real life situations or concerns.

Assessment This is a task which aims to evaluate your

level of mastery in achieving the learning
competency.

Additional Activities In this portion, another activity will be given

to you to enrich your knowledge or skill of the
lesson learned. This also tends retention of
learned concepts.

Answer Key This contains answers to all activities in the

module.

At the end of this module you will also find:

References This is a list of all sources used in developing

this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of the
module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning and
gain deep understanding of the relevant competencies. You can do it!

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 What I Need to Know

This module is made to help you establish a better understanding of the

process of spreadsheet for computation and presentation of salaries, wages, and
others.

Our goal in this module is to help you enhance your skills in computing for
the salaries and wages. This module will show you the step by step process for each
presentation.

At the end of this module you are expected to:

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)

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 What I Know

DIRECTIONS: Choose the letter of the correct answer. Write your answers on a
separate sheet of paper. Do not write anything on the module.

1) Andrea works for 55 hours a week excluding Sunday. Her daily rate is
Php456.00. How much is her gross earnings?
a. Php3,254.75
b. Php3,234.75
c. Php3,294.25
d. Php2,736.00

2) Gio has a total earning of Php14,300.00 a month. If his total deduction is

Php987.25, what is his net earnings?
a. Php13,312.75
b. Php13,332.75
c. Php13,362.25
d. Php13,212.75

3) If Rigor’s gross pay is Php18,000.00 and his net pay shows Php15,200.00, how
much is the deduction?
a. Php2,600
b. Php2,650
c. Php2,700
d. Php2,800

4) If Mary Joy has a total deduction amounting to Php2,325.00 and has monthly
earnings of Php19,450.75, how much is her net earnings?
a. Php17,125.75
b. Php16,125.25
c. Php16,025.75
d. Php15,925.25

5) Hannah earns Php3,000.00 per week plus 10% commission. She sells
Php25,000.00 in one week, what is her gross weekly earning?
a. Php3,250
b. Php4,500
c. Php5,500
d. Php5,250

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6) Russel works as a bagger in a supermarket where his daily rate is Php250.00.
He always works from 8:00 AM to 6:00 PM from Monday to Saturday and works
8:00 AM to 5:00 PM during Sunday. What is his weekly earnings?
a. Php2,259.38
b. Php2,059.38
c. Php1,825.30
d. Php1,750.00

7) Anthony is a trained guard who works from Monday to Sunday without rest day.
Calculate for his 15 days wages if his daily rate is Php520.00.
a. Php7,800
b. Php7,920
c. Php8,122
d. Php8,112

8) Andy had to work for 12 hours on February 25, a special holiday that falls on his
rest day. What will be his earning for the day if his daily rate is Php465.50?
a. Php1,152.11
b. Php1,052.25
c. Php932.50
d. Php698.25

9) A guard was on duty for 16 hours because his reliever did not come. Compute for
his salary if he worked from 2:00 PM to 6:00 AM and his daily rate is Php500.00.
a. Php1,209.50.
b. Php1,175.00
c. Php1,000.00
d. Php687.50

10) Lenie usually earns Php3,000.00 every week for her regular work, but last week,
she earned Php3,625.00. How many hours of overtime did she make?
a. 9 hours
b. 8 hours
c. 7 hours
d. 6 hours

11) Andrea works from 10:00 PM to 8: AM and her daily wage is Php425.00. Compute
for her total income.
a. Php491.41
b. Php531.25
c. Php533.91
d. Php545.25

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12) Mr. Gonzales works for 10 hours in a regular day and usually earns Php4,725.00.
How much is his daily rate?
a. Php500.00
b. Php550.00
c. Php600.00
d. Php620.00

13) Estella was asked to work overtime on December 25 because of some emergency
in the factory. If her daily rate is Php485.00 and she works for 10 hours, how
much will be her earnings for the day?
a. Php970.00
b. Php987.50
c. Php1,027.60
d. Php1,127.62

14) Raizza works as a call center agent from 10:00 PM to 8:00 AM. If her daily rate is
Php600.00, how much will be her salary for one month assuming she worked for
26 days?
a. Php23,335.00
b. Php22,035.00
c. Php21,000.00
d. Php20,115.00

15) Nathalie received Php7,965.00 as her earnings for 26 regular days and 52 hours
overtime. What is her daily rate?
a. Php480.00
b. Php510.00
c. Php550.00
d. Php575.50

Good job on our pre-assessment!

This is just a preview of our lesson. As we discuss this

module, we will learn more about the benefits and deductions.

Keep going!

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 What’s In

DIRECTIONS: Identify the parts of the Microsoft Excel. Choose the answer from
the list below.

Address Bar Formula Bar Spreadsheet

Column Cell Row

3
4
1

2 5

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 What’s New

DIRECTIONS: Using the data given, get the sum of all the figures by opening the
excel spreadsheet, entering the data below, clicking the “∑” on the cells under
Column I, highlight all the hours under C to H column and enter. Take a picture of
the excel spreadsheet and send it to your teacher via messenger or print the small
worksheet.

TOTAL HOURS OF WORK

A B C D E F G H I
ID Total Hours of
NAME Mon Tues Wed Thurs Fri Sat
NO. Work
001 Andrada 8 8 8 14 8 8
002 Bustos 9 10 9 10 8 8
003 Columbres 8 11 10 8 11 8
004 Dacanay 10 8 11 10 11 8
005 Estrada 12 8 10 12 9 8

DIRECTIONS: Arrange the instructions given by numbering it 1 to 9 to arrive at the

correct formula in computing for the Total Regular Pay, Total Overtime Pay, and
Gross Earning, respectively.

ID NO. Employee Daily Total Total Overti Overtim Total Overtime Gross Total
Name Rate Days Regular Pay me e Rate Pay Earnings
of Hours
work
01 Mendoza 600.00 26 30 93.75

_____1. Click on the first cell under Gross Total Earnings column and type “=”.
_____2. Click on the first cell under Total Overtime Pay column and type “=”.
_____3. Click on the first cell under Total Overtime Pay column and type “enter”.
_____4. Click on the first cell under daily rate and type “*”.
_____5. Click on the first cell under overtime rate column and type “enter”.
_____6. Click on the first cell under Total Regular Pay and type “+”.
_____7. Click on the first cell under Overtime hours and type “*”.
_____8. Click on the first cell under total days of work column and type “enter”.
_____9. Click on the first cell under total regular pay column and type “=”.

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 Lesson
Spreadsheet Computation
1 and Presentation
Computation of salaries and wages of employees can be overwhelming and
complicated especially if the company has a lot of employees. Learning how to use
the Microsoft Excel can simplify it. It can help track the employees’ wages by using
a formula that involves total hours worked, regular time hours worked and overtime
hours worked.

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.

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 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.

ID Na Dail Total Total Overt Overt Total Gross SSS PAG- Phil Inco Total NET PAY
NO. me y Days Reg ime ime Overt Total IBIG Healt me Deduc
Rat of ular Hour Rate ime Earnings h Tax tions
e work Pay s Pay

3. Enter the data that are needed.

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

ID Employ Dail Total Total Ove Ove Total Gross SSS PAG- Phil Incom Total NET
NO ee y Days Reg rtim rtim Overtime Total IBIG Heal e Tax Deduct PAY
. Name Rat of ular e e Pay Earnings th ions
e work Pay Hou Rate
rs
01 Abaya 445 13 15 69.5 330 200 300

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.

ID Employ Dail Total Total OT Ove Total Gross Total SSS PAG- Phil Incom Tot NET
NO ee y Days Regul Ho rtim Overti Earnings IBIG Heal e Tax al PAY
. Name Rat of ar urs e me th Ded
e work Pay Rate Pay ucti
ons
01 Abaya 445 13 =C7* 15 69.5 330 200 300 600
D7

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

ID Employ Dail Total Total Ov Ove Total Gross SSS PAG- Phil Incom Tot NET
NO ee y Days Regul erti rtim Overtime Total IBIG Heal e Tax al PAY
. Name Rat of ar me e Pay Earnings th Ded
e work Pay Ho Rate ucti
urs ons
01 Abaya 445 13 5,785 15 69.5 330 200 300 600

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.

ID Employ Dail Tota Total Ov Ove Total Gross SSS PAG- Phil Incom Deduct NET
NO ee y l Regula erti rtim Overtime Total IBIG Heal e Tax ions PAY
. Name Rat Day r Pay me e Pay Earnings th
e s of Ho Rate
wor urs
k
01 Abaya 445 13 5,785 15 69.5 1,043.10 330 200 300 600

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.

ID Employ Dail Tota Total Ov Over Total Gross SS PAG Phil Incom Dedu NET
NO ee y l Regula erti time Overtime Total S -IBIG Heal e Tax ction PAY
. Name Rat Day r Pay me Rate Pay Earnings th s
e s of Ho
wor urs
k
01 Abaya 445 13 5,785 15 69.5 1,043.10 6,828.10 330 200 300 600

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.

ID Employ Daily Tota Total Ov Over Total Gross SS PAG Phil Inco Deduc NET
NO ee Rate l Regul erti time Overtime Total S -IBIG Heal me tions PAY
. Name Day ar Pay me Rate Pay Earnings th Tax
s of Ho
wor urs
k
01 Abaya 445 13 5,785 15 69.5 1,043.10 6,828.10 330 200 300 600 1,430

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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.

ID Employ Dail Tota Total Ov Ove Total Gross SSS PAG- Phil Incom Deduct NET PAY
NO ee y l Regula erti rtim Overtime Total IBIG Heal e Tax ions
. Name Rat Day r Pay me e Pay Earnings th
e s of Ho Rate
wor urs
k
01 Abaya 445 13 5,785 15 69.5 1,043.10 6,828.1 330 200 300 600 830.00 5,398.10

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 What’s More

DIRECTIONS: Read the story below and help Mrs. Riego find solutions for her
problem.

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 Php700.00 per 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.

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 What I Have Learned

Great! Looks like the discussion above gave you a better

understanding of the week’s lesson.

Now, let me check if you can still recall the discussion on

the benefits and deductions.

DIRECTIONS: Write the missing words in a separate sheet of paper. Do not write
anything on the module.

1. The _______ helps in organizing the data and provides every employee a summary
of all his/her earnings.

2. _______is a part of Microsoft Office that is used in creating the spreadsheet.

3. You need to click on the “_______” when you are starting a formula in a
spreadsheet.

4. The “+” sign should be typed if you want to add other data and “_______” if you
want to multiply.

5. To see the final result of the formula you created, you must press the _______.

6. Microsoft Excel is an electronic spreadsheet application that enables users to

store, organize, calculate and manipulate the data with the use of _______.

7. Spreadsheet can be compared to a paper ledger sheet. It consists of rows and

columns and their intersection called _______.

8. By using the “_______” function you can get the total sum in a row or column of a
spreadsheet.

9. You can actually activate a cell by _______ the cell.

10. There are _______ cells in each Excel spreadsheet.

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 What I Can Do

Your father had some major house repairs for your house, so he hired people
to work and finish the repair in one week. Mang Jojo was hired as the carpenter who
agreed to a Php600 daily rate, Kuya Allan, his helper for Php450.00, and Kuya Leo
to do the floor tiles for Php500 a day.

Mang Jojo worked for 6 days but had a cash advance of Php600 on the second
day. Kuya Allan worked for only four and a half days while Kuya Leo finished the tile
flooring for five days and had a cash advance of Php500. Help your father make a
simple Excel Spreadsheet to compute for the workers’ total wages.

Great!
Now, let us see whether you really learn something from
our discussion by taking this evaluation.
Good luck!

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 Assessment

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.

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 Additional Activities

DIRECTIONS: Fill in the missing words. Write your answer in a separate sheet of
paper.

Most of the large companies would just buy a payroll program that they will
use for their companies. However, this complicated payroll program is not really
necessary for small businesses. Aside from its exorbitant price, some of the other
functions are not really important for personal or small business use.

Preparing (1) _______ is not that really hard. All you need is a computer with
a (2) _______ Program and you can create your own spreadsheet. You just need to do
it once and you can use it again for every payroll period.

In starting a spreadsheet, you’ll see that it has letters across the top to identify
each (3) _______ and numbers down the left side to identify each (4) _______. You just
need to open a tab and know your data to input. There are hundreds of functions to
use in this program. For beginners you can use (5) “_______” to add, “_______” to
subtract, “_______” to divide, “_______” to sum it up and a lot more.

Don’t be afraid to explore the Microsoft Spreadsheet and you will find out that
it has a lot of use more than just the payroll.

Congratulations!

We have successfully accomplished our mission for this

module!

I will see you on our next module!

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Answer Key

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References
Lopez, B., Martin-Lundag, L. and Dagal, K., 2016. Business Math (Teacher's
Manual). Quezon City: Vibal Group, Inc.

Lopez, B., Martin-Lundag, L. and Dagal, K., 2016. Business Math (Textbook).
Quezon City: Vibal Group, Inc.

Mariano, Norma D., 2016. Business Mathematics (Textbook). Sampaloc Manila : Rex
Book Store, Inc.

“Withholding Tax Tables”, BIR.gov.ph,2020

https://www.bir.gov.ph/index.php/tax-information/withholding-tax.html

“Premium Contribution Table” Philhealth.gov.ph, 2020

https://www.philhealth.gov.ph/news/2019/new_contri.php#gsc.tab=0

“New SSS Contribution Schedule”, SSS.gov.ph, 2020

https://www.sss.gov.ph/sss/DownloadContent?fileName=2019_Contribution_Sche
dule.pdf

“Premium Payments”, GSIS.gov.ph, 2020

https://www.gsis.gov.ph/agencies/remittances2/premium-
payments/?csrt=704445626450306454

“Pag-Ibig Fund Contribution Table”,2020

https://cdn-vz-info.ecomparemo.com/wordpress-media/2019/05/pagibig-
contribution-table-2048x1474.jpg

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For inquiries or feedback, please write or call:

Department of Education – Region III,

Schools Division of Bataan - Curriculum Implementation Division
Learning Resources Management and Development Section (LRMDS)

Provincial Capitol Compound, Balanga City, Bataan

Telefax: (047) 237-2102

Email Address: bataan@deped.gov.ph

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