Daily Lesson Plan

Teacher APRIL ROSE V. BONDAD Subject Business Mathematics

Date October 24, 2022 Grade & Section 11-ABM

Time 7:15-9:15am Quarter First

I. OBJECTIVES
A. Content Standard B. Performance Standard C.Learning
Competencies
- The learners - The learner shall be able to
demonstrate an analyze and solve problems on important - The learners
understanding of factors in managing a business: buying illustrate how profit is
key concepts of key products and selling products. obtained and how to
concepts in buying avoid loss in a given
and selling. transaction
Code/s:
ABM_BM11BS-Ii-6
ABM_BM11BS-Ii-7

Specific Objectives: At the end of the lesson, students will be able to:
- differentiate profit from loss and,
- illustrate income statement of profit obtained and loss in a given
transaction,
- determine if the profit or loss is achieved in a given transaction.

II. CONTENT Profit and Loss

III. LEARNING RESOURCES

A. Reference Internet and Module
https://www.coursehero.com/file/69268607/
ABM-11-BUSINESS-MATHEMATICS-Q1-W8-
Mod1pdf/
B. Materials Books

IV. PROCEDURES
A. Preliminary Activities
1.Prayer -The teacher will assign a student to lead the
2.Greetings prayer.
3.Classroom Standard Behaviors -The teacher will greet the students.
4.Checking of Attendance -The teacher will ask the students about the
standard classroom behavior in class.
-The teacher will check the class attendance.

 Review previous lesson or presenting the new *What’s the difference between mark-up and
lesson margin?
* How do we distinguish single trade and
 discount series?
*How to solve net price?

How much will be the net price and the trade

discount availed by a customer who purchases a
dozen of frozen products at a unit price of ₱50.00
with a discount rate of 5%?

Solution:

𝑇𝑟𝑎𝑑𝑒 𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡 = 𝑂𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑃𝑟𝑖𝑐𝑒 𝑥 𝐷𝑖𝑠𝑐𝑜𝑢𝑛𝑡

𝑅𝑎𝑡𝑒

Trade discount = ₱50.00 x 0.05

Trade discount = ₱2.50

Therefore, the net price of the frozen product is

Net Price = Original Price – Trade Discount
= ₱50.00 - ₱2.50
Net price = ₱47.50

Since the customer has to buy 1 dozen of

frozen products to avail of the trade
discount, total trade discount he availed for this
transaction is

₱2.50 x 12 frozen products = ₱30.00

B. Presenting examples/instances Encircle all the words related to business that

you can find in the box below. The words can be
found horizontally, vertically, diagonally, or
backward.

Analyze the cases below.

C. Discussing new concepts and practicing The first case is profit situation,
new skills #1 because the net sales of goods is
more than the costs spent in the
business.
The second case is loss situation, because the
net sales of goods is less than the cost spent.
 The third case is break-even
situation, because the net sales
of goods is equal to the cost that
was incurred in business.

Net sales: is the amount collected from the sale

of goods after deductions such as discounts or
refunds are made.
Variable costs refer to the amount paid for raw
materials or ingredients needed to produce a
product or a cost of a product intended for
resale.
Fixed costs other expenses that you might
incur in operating your business like rent for
your space, salary of your worker, insurance
fees, interest payments for a loan, office and
store supplies and etc.

Income statement format

D. Discussing new concepts and practicing

new skills #2

E. Developing mastery (Leads to Formative

Assessment 2) Determine if the profit or loss is achieved in a
given transaction. If fewer sacks of rice are sold
by Susan, what do you think will happen to the
change in the quantity of sacks sold?
 F. Finding practical applications of concepts
and skills in daily living

G. Making generalizations and abstractions *What is profit?

about the lesson *When does loss in business happen?
*How do we determine if the profit or loss is
achieved in a given transaction.?
1.Evaluating learning
Illustrate income statement of profit obtained and
loss in the given transaction below.

2.Additional activities
V. REMARKS
VI. REFLECTION

A. No. of learners B. No. of learners who C. Did the remedial D. No. of learners
who earned 80% require additional lessons work? No. who continue to
 in the evaluation. activities for of learners who require
__________ remediation who have caught up remediation.
scored below. with the lesson.
____________________ __________

E. Which of my teaching strategies worked well? Why did these work?

F. What difficulties did I encounter which my principal or supervisor can help me solve?
G. What innovation or localized materials did I use/discover which I wish to share with other teachers?
H. Strategies used:

Prepared by: Checked by:

APRIL ROSE V. BONDAD JENNIE LYN D. FILIPINO, EdD

Teacher II Master Teacher I