School: St.

Vincent of Quebiawan Integrated School Grade Level: 12

Teacher: Paul John V. Tasic Quarter: Second
Learning Area: Business Mathematics Week: 7

DETAILED LESSON PLAN

I. OBJECTIVES
A. Content Standards

The learner demonstrates understanding of business data and present them in graphs, charts
and tables.

B. Performance Standards

The learners are able to solve problems in real-life business situations, present data in graphical
form, and analyze them.

C. Learning Competencies

The learners…
1. Analyze and interpret the data presented in a graph/table. (ABM_BM11PAD-IIi-10)
2. Use software (i.e., MS Excel, SPSS) programs to compute and present graphical
representation of business data. (ABM_BM11PAD-IIj-11)

D. Objectives

At the end of the lesson, the learners are expected to:

1. analyze and interpret sets of data presented in tables or graphs;
2. give examples on software programs used in computing and presenting graphical
representations; and
3. use Microsoft Excel to graph and present business and statistical data.

II. CONTENT

Analysis and Presentation of Data Using MS Excel

III. LEARNING RESOURCES

A. Reference/s (Sanggunian)

Bacani, J.B., Soriano, J.M. (2017). Business Mathematics: For Senior High School. C&E
Publishing, Inc.

Teaching Guide for Senior High School on Business Mathematics (2016).

https://lrmds.deped.gov.ph/list/subjects/325

B. Other Learning Resources (Iba pang Kagamitang Panturo)

IV. PROCEDURES
A. Reviewing previous lesson or presenting the new lesson

Hello again! Time flies, isn’t it?

We’re now onto our last topic in Business Math. We hope all our topics have been memorable
and will be useful to you especially when you become a professional or even own your own
business.

Page 1 of 9
 Before we start discussing our new lesson, let me check your prior knowledge about the use of
MS Excel in analyzing and presenting data by answering the activity below.

QUICK
CHECK 1 Do this.
Choose the letter of the correct answer. Write your answer on
the blank provided before each number.

___1. What is the most appropriate formula you can put in the C2 cell
to calculate a 7% tax?
A. =C2*0.07 C. =C2*7%
B. =C2*1.07 D. =C2+(C2*0.07)
___2. Which of the following is not a term of MS Excel?
A. Cells C. Columns
B. Rows D. Document
___3. Which would you choose to create a bar diagram?
A. Edit, Chart C. Insert, Chart
B. Tools, Chart D. Format, Chart
___4. What do you call the chart that shows the proportions of how
one or more data elements relate to another data element? HOW DID YOU DO?
A. XY Chart C. Line Chart RATE YOURSELF!
B. Pie Chart D. Column Chart 5 – Very good
___5. In EXCEL, you can sum a large range of data by simply 4 – Good
selecting a tool button called _______? 3 – Fair
A. Auto Fill C. Auto Correct 0-2 – Poor
B. Auto Sum D. Auto Format
Note: If your score is at least
3 out of 5, you may now
proceed to the next part of
Now, check your work by turning to page 7 for the key to correction. the discussion.

B. Establishing a purpose for the lesson

With breakthroughs in technology, people found it easier to perform or do things. In the past,
businesses perform tasks manually, but years of research and new inventions made life better
for their employees and owners. Construction, manufacturing and even education sectors have
evolved from a lot of manpower to less manpower and more machines to replace manual labor.
Through information and communications technology, companies don’t need a lot of resources
in its daily operation.

Generating information has also progressed through the years. With the advent of computers,
gone are the manual recording of transactions done in worksheets and generating of information
from them. With software available in the market or the internet, recording and producing of
outputs became easier with just a few clicks and encoding. These outputs from the recorded
data can then be used to create graphs and tables. These days, even these graphs and tables
can now be drawn with just a few clicks using software such as Microsoft Excel and SPSS.

C. Presenting examples/instances of the new lesson

Sales, Collection, Inventory and Cash Flow; these are just some of the reports needed by
management and owners among its employees to make decisions in the future. Before, they are
done manually but because of Microsoft Excel and other software, these reports can already be
generated at any time at any place.

Page 2 of 9
 This lesson will show you how to use Excel and other software to create tables and graphs
easily. With the tables and graphs generated immediately, we can have more time to better
analyze and interpret the data from their figures which I will show you how.

Ready? As the Nike slogan says, LET’S DO IT!

D. Discussing new concepts and practicing new skills #1

ANALYSIS AND PRESENTATION OF DATA USING MS EXCEL

Graphs show the relationship between two or more sets of ideas. The most common types of
graphs you will come across in your reading are line graphs, bar graphs, and pie charts, and this
time by using MS Excel/SPSS.

Tables and graphs are visual representations of data used to organize information to show
patterns and relationships. More specifically, in research context, the first stage in the process
of making evidence-based decisions is to collect accurate data and to describe, summarize, and
present it for analysis.

Doing pie charts, or bar graphs manually can be tedious, especially when you are making reports
in finances or businesses. That is why it is easy to do these in Microsoft Excel or other software
such as SPSS (Statistical Package for the Social Sciences or Statistical Product and Service
Solutions) but we will focus on MS Excel since this is user-friendly than that of SPSS.

To create charts and graphs, input your Data > Select the data by highlighting the data.

Page 3 of 9
 Click Insert > Insert Column or Bar Chart icon and select a column chart option of your
choice. (For Column Charts and Bar Graphs)

Now you are done! You can customize your chart to apply a different chart layout, click Design
> Charts Layout, and select a layout.

▪ To apply a different chart style, click Design > Chart

Styles, and pick a style.
▪ To apply a different shape style, click Format >
Shape Styles, and pick a style.

A bar graph is useful for looking at a set of data and making comparisons. For example, it’s
easier to see which items are taking the largest chunk of sales by glancing at the chart.

Point out that Company A

sales are steadily increasing
from year to year , from
Php100,000 in 2011 to
slightly over Php200,000 in
2015.

E. Discussing new concepts and practicing new skills #2

In creating circle or pie chart, input your Data > Select the data by highlighting the data.

Page 4 of 9
Click Insert > Insert Pie or Doughnut Chart > Select 2D Pie

Right click the pie chart and click Format Data Labels. Check Category Name, uncheck
Value, check Percentage and click Center.

Calculate the total frequency. In this case the total frequency is 20 respondents. Next, calculate
the percentage of the total for each piece of data by dividing each one by the total frequency.
Note: Check that the sum of the ‘Frequency ÷ Total Frequency’ column equals 1.

Page 5 of 9
F. Developing mastery (Leads to Formative assessment)

(Objective 1)
QUICK
CHECK 2 GOT IT? Do this to find out.
Answer the following questions.

1. In your own words, where do we use BAR GRAPH? PIE CHART?

________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________

2. What are the steps to follow in creating graphs (pie or bar) in MS Excel?
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________

3. In using pie charts, how will you determine the percentage in every response?
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________

4. How useful Microsoft Excel is in graphing and presenting business and statistical data?
________________________________________________________________________________________
________________________________________________________________________________________
________________________________________________________________________________________

SUBJECT INTEGRATED
1. English: Construction of ideas following sentence patterns.

G. Finding practical applications of concepts and skills in daily living

(Objective 1)
In companies, management sets targets to departments such as sales department, collection
department and finance department. Data may be going up but if the departments cannot achieve their
targets, the result will still be NEGATIVE.

For example, a company is on an upward

trend in its line graph showing sales for the
past months but if the target sales to
achieve BREAK-EVEN is not achieved on
the months that passed, the company still
has to find ways to achieve its target.

Graphs can also be used in plotting

targets against actual values. A pie chart
can be divided into two with the whole signifying the target while the slice is the actual

Other than these, you can also represent the data of the following using the MS Excel:
✓ Supply and demand of a product
✓ Lab Reports

SUBJECT INTEGRATED
1. Economics/Araling Panlipunan: Supply and Demand
2. Science: Experiments results in a laboratory to show trends.
Page 6 of 9
 QUICK
CHECK 3 Answer the following questions.
Aside from business data, can you think of any other ways on how graphical
representation using MS Excel is applied in real-life or in any field?
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
How is it used in that field?

________________________________________________________________________
________________________________________________________________________
________________________________________________________________________

H. Making generalizations and abstractions about the lesson

Excel is a very useful tool to show graphs and charts and even compute for the measures of
tendency and measures of variation. When you become familiar with it, you can have an easier
time preparing reports especially when the data is needed right away. All you have to do is know
the menus and buttons to select and you can generate the graph or statistical data you need on
your report.

Interpretation however is still on the side of the user. What he or she should only know is what
is being shown and if it is POSITIVE or NEGATIVE result based on the size of the data or the
trend in the graph.

I. Evaluating learning

Please see the attached worksheet (pages 8 and 9)

KEY TO CORRECTION

QUICK CHECK 1: PRE-TEST page 2

1. A
2. D
3. C
4. B
5. B

Prepared by: Noted by:

ANGELICA H. PARAS ARIEL D. GARCIA Ed. D.

Teacher I OIC, Office of the School Head

Reference: DepEd Order No. 42, s. 2016 (Policy Guidelines on Daily Lesson Preparation for the K to 12 Basic Educ. Program)

Page 7 of 9
 BUSINESS MATHEMATICS – SECOND QUARTER
WORKSHEET

7 ANALYSIS AND
PRESENTATION OF DATA
USING MS EXCEL
Name__________________________________ Date _______________
Grade and Section________________________ Score_______________

WRITTEN WORK
I. Read each question carefully. Write the letter of the correct answer on the blank provided before the number.
___1. Which type of graph represents size relationship between parts and the whole?
A. Bar Graph C. Line Graph
B. Scatter Plot D. Pie Chart
___2. What is the purpose of a bar graph?
A. Represents size relationship between parts and the whole of the data.
B. Shows how one variable is connected to another.
C. Visual comparison of two variables.
D. Used to display and compare numerical data.

___3. The bar graph above shows selected colors that 20 students have chosen for their notebook cover. How
many of them favored orange more compared to those who favored green?
A. 2 C. 4
B. 3 D. 5
For numbers 4 and 5, the graph shows the usual ways of transportation to school for the students in a random
selection.

___4. How many students are there altogether in the survey?

A. 165 C. 166
B. 160 D. 162
___5. What is the total of those who responded they prefer to bike and walk?
A. 97 C. 75
B. 87 D. 65
___6. If for an edition of the book, the cost of paper is Php56,000.00, then find the promotion cost for this edition.
(Hint: Use a ratio of 25:10 = 56,000)
A. Php20,000 C. Php22,400
B. Php25,000 D. Php28,125
Prepared by: Angelica H. Paras | Teacher I

Page 8 of 9
 BUSINESS MATHEMATICS – SECOND QUARTER
WORKSHEET

7 ANALYSIS AND
PRESENTATION OF DATA
USING MS EXCEL/SPSS
Name__________________________________ Date _______________
Grade and Section________________________ Score_______________
WRITTEN WORK (Continuation…)
For numbers 7 and 8, use the pie chart and answer the following questions.

___7. The price of the book is marked 20% above the Cost Price. If the marked price of the book is Php180, then
what is the cost of the paper used in a single copy of the book?
A. Php36.00 C. Php42.00
B. Php37.50 D. Php44.25
___8. Royalty on the book is less than the printing cost by _______.
A. 5% C. 33 1/5%
B. 20% D. 25%
For numbers 9 to 10, the choices are the following:
A. Format B. Shape C. Design D. Text Styles
___9. Once you decide on a graph format, you can use the _______ section near the top of the Excel window to
select a different template, change the colors used, or change the graph type entirely.
___10. To have percentages on your pie chart using MS Excel, you should right click the pie chart and click
_______. Check Category Name, uncheck Value, check Percentage and click Center.

PERFORMANCE TASK
Create a bar graph and a pie chart by using the data below.
Mrs. Fech wants to know which type of modality of learning her home
facilitators want this coming school year. She surveyed 40 people and
below are the results. Help her present the data in a nice and
presentable manner using a bar graph and a pie chart.

___________________________________
14
12
10
8
6
4
2
0
___________ __________ __________ __________ __________

_______________

Page 9 of
Prepared by: Angelica H. Paras | Teacher I 9