Lesson Plan in Business Mathematics for Grade 11

Second Quarter: Buying and Selling

Topic: Commissions

Time Frame: 60 minutes

Prepared by: Maricar C. Damicog
Content Standard:
The learners demonstrate an understanding of key concepts in buying and selling
Performance Standard:
The learners are able to analyze and solve problems on important factors in managing a
business: buying and selling products
Learning Competencies:
Compute commissions on cash basis and commission on instalment basis
Code: ABM_BM11BS-IIa-12
Accountancy, Business and Management-Business Math-Grade 11-Buying and Selling-
Second Quarter-Week 1-Competency 12

I. Objectives
At the end of the lesson, the students should be able to:
1. Differentiate commission on cash basis from commission on instalment basis.
2. Compute commission earned on a cash basis.
3. Compute commission earned on an instalment basis.

II. Subject Matter

A. Topic: Commissions
B. Reference:
Teach D. (2020, December 2). Teaching Commission for Grade 11
Mathematics Learners with Reflective Approach [video].
YouTube. https://youtu.be/BXAo8_ED-Ws
AccountingTools. (2021, April 12). How to calculate a commission.
https://www.accountingtools.com/articles/how-to-calculate-a-
commission.html
C. Materials:
1. Cut out jumbled letters
2. Chalkboard
3. Chalk
III. Procedure

Teacher’s Activity Student’s Activity

A. Motivation
(Classroom mood setting)
Good morning class! Good morning, ma’am!

Kindly arrange your chairs properly and pick up (The students will arrange the chairs properly
the pieces of paper on the floor. and pick up the pieces of paper on the floor.)

Okay. Let’s start our class with a prayer. _____, (One of the students will lead the prayer.)
kindly lead the prayer.

Once again, good morning. You may now sit (Students sits properly.)
down.

(Checking of attendance) Say present when

(Students would say present as the teacher
your name is called.
calls their name.)
So, how was your day so far?
(It was great Ma’am!)
It’s good to hear that everyone is fine and
(Yes Ma’am!)
having a good day! Now, are you ready to start
our new lesson for today?

Okay. Let’s begin with a short activity called (Students will attentively listen for the
instructions.)
“Pass the basket”.
I have here a few folded papers. What you will
do is, you have to pass the basket to the person
on your right side as long as the music is
playing. Once the music stops, the person who
is holding the basket will pick one folded paper
inside the basket then he/she may describe,
define or simply give a short statement
regarding with the word that was written on the
paper. The passing of the basket will continue
until all the folded papers are picked. Are you (Yes Ma’am!)
ready?
B. Presentation
Good job! Now, what do you think is the reason (Student’s responses. Answers may vary.)
for the previous activity? Anyone?

Thank you for your answers and yes, the

previous activity is related for today’s lesson.
The jumbled words are the terms related to the
topic which we will tackle for today.

Later, on our discussion about “commission”

we will learn more what these terms mean.
C. Lesson Proper
To begin with, a Commission is a fee that a (The students will listen carefully and
business pays to a salesperson in exchange for participate to the discussion.)
his or her services in facilitating or completing
a sale. The amount of commission a
salesperson may receive will depend on the
structure of the underlying commission
agreement.

In calculating commission, we take on these

term/s:
Commission rate- the percentage or fixed
payment associated with a certain amount of
sale. For example, a commission could be 5%
of the sales, or ₱45.00 for each sale.

Commission on cash basis- the commission

earn from cash sales taken as percentage
regardless of the time.

Commission on instalment basis- the

commission earn from instalment sales and is
based on monthly amortization.

Amortization- the periodic repayment of a debt,

principal and interest by means of a sequence of
equal periodic payments due at the end of equal
intervals of time.

To solve commission:
Total Sales Amount x Commission Rate =
Commission

Examples:
1.) Carmen Yambao is a sales agent for the
High Ace Realty. She is paid based on
commission only. She is given a 2%
commission on her sales. For the
current month, her sale was ₱1,
035,000.00. her commission would be:

1, 035,000.00 x 0.02 = 20, 907

Therefore, Carmen’s commission would be
₱20,907.00.

2.) Assuming a sale of ₱120,000.00 paid in

monthly instalment of ₱10,000.00, the
commission is based on the ₱10,000.00
made by the buyer. If the commission
paid is 3%, the monthly commission
would be:

10,000 x 0.03 = 300

Therefore, the monthly commission would be
₱300.00.

3.) Anna is working as a sales agent paid

with a commission of 6% rate. If a
buyer pays ₱15,000.00 a month for a 6-
month installment. Her total
commission would be:

15,000 x 0.06 = 900 monthly commission

900 x 6 = 5,400
Therefore, Anna’s total
commission is ₱5,400.00.

D. Generalization
Before we proceed, I would like to ask what (Student’s responses. Answers may vary)
did you learn in the lesson? What are your
generalizations about the lesson? Anyone?
Thank you. So, to put it short a commission is a (Yes, Ma’am.)
fee that a business pays to a salesperson in
exchange for his or her services in facilitating
or completing a sale.
We calculate commission on cash basis by
multiplying Total Amount Sales and
Commission Rate. While we calculate
commission on instalment basis by multiplying
Amortization and Commission Rate.

Now, let us proceed to the next activity. Are

you ready? (Yes Ma’am!)

IV. Evaluation
In ½ crosswise paper, solve the following problems and show your solution.
a. Roger works as a sales agent for the Hard Working Trading and earns a basic
monthly salary of ₱8,000.00 plus a 5% commission on all his sales. If he made a total
sale of ₱50,000.00 for the month, find his: a.) Commission
i. Gross Earnings
b. Ping bought a brand-new washing machine worth ₱16,500.00. she will pay it in
straight monthly basis for 10 months. Her sale agent was given a 7% commission. a.)
How much is her monthly amortization?
i. How much is the monthly commission of the agent?
ii. What is the total commission of the agent?

V. Assignment
1. Reflect on the presented lesson and write your reflection on your journal using the
guide questions below.
 What were you most proud of based on your learning and work in the
lesson?
 What part in the lesson did you encounter difficulty? If there is, how did
you deal with it?
 Did I help you in understanding the lesson? What can I do to help you
more?

2. To be passed tomorrow. In a ¼ sheet of paper, write one example situation in

commission then solve and show your solution.