Republic of the Philippines

DEPARTMENT OF EDUCATION
Region VIII
Borongan City Division
District II
MAYPANGDAN NATIONAL HIGH SCHOOL

BUDGET OF LESSON
Business Mathematics
1st Semester

No. of
Quarter Performance Standard Essential Learning Competencies (MELC) Days
Taught
Quarter 1
Week 1 Solve problems involving Express: 8
& fractions, decimals and a. fractions to decimal and percent forms
2 percent b. decimals to fractions and percent forms
related to business c. percent to fractions and decimal forms
Give real-life situations to illustrate fractions, decimals, and
percent
Solve problems involving fractions, decimals, and percent
Week 3 1. formulate and solve Identify the different kinds of proportions and write 4
problems involving ratio examples of real-life situations for each
Week 4 and proportion Solve problems involving direct, inverse and partitive 4
2. use the concept of proportion
proportion in making life
decisions
Week 5 Analyze and solve Differentiate Mark-on, Mark down and Mark-up obtain 4
problems on Mark-on, Mark-down, and Mark-up given price of a product
Week 6 important factors in Differentiate mark-up from margins 4
managing a business: Describe how gross margins is used in sales
buying products and Compute single trade discounts and discount series
Week 7 selling products Differentiate profit from loss 4
Illustrate how profit is obtained and how to avoid loss in a
given transaction
Week 8 Determine the break-even point 4
Solve problems involving buying and selling products
Week 9 Compute interest specifically as applied to mortgage, 4
amortization, and on services/utilities and on deposits and
loans
Quarter 2
Week 1 Illustrate the different types of commissions 4
Compute commissions on cash basis and commission on
instalment basis
Compute down payment, gross balance and current
increased balance
Week 2 Solve problems involving interests and commissions 4
Week 3 apply appropriate Define salary, wage, income, benefits 4
mathematical operation in Compute gross and net earnings
Week 4 computing salaries and Define each of the benefits given to wage earners 4
wages Distinguish taxable from nontaxable benefits
 Enumerate the standard deductions with the corresponding
computation
Week 5 Identify the variables needed in the computation of the 4
overtime
Compute overtime pay
Week 6 Use E- spread sheet in the computation of salary and 4
overtime pay
Present graphical representation of the details or
particulars of the salary.
Week 7 solve problems in real-life Compare the forms (textual, tabular and graphical) of 4
business situations, business data.
present data in graphical Analyze and interprets the data presented in the table using
form, and analyze them measures of central tendency and variability and tests of
significant differences
Week 8 Describe the different kinds of graphs and its essential parts 4
for data presentation.
Give a set of business data; identify the graphs to be used
Draw the graph/table to present the data
Week 9 Analyze and interpret the data presented in a graph/table 4
Use software (i.e., MS Excel, SPSS) programs to compute
and present graphical
representation of business data

Prepared by:

RODOLFO N. MANACHO Checked by:

Subject Teacher

REMEGIO B. AFABLE
Math. Coordinator, MT I