Grades 11 / 12 School MONKAYO NATIONAL HIGH SCOOL Grade Level 12

DAILY LESSON PLAN Teacher GIFT ANNE G. CLARION Learning Area BUSINESS MATHEMATICS
Teaching Dates and Time October 3-7, 2022 Quarter 1

Day 1 Day 2 Day 3 Day 4 Day 5

At the end of the week, the learners can:
I. OBJECTIVES 1. Differentiate Mark-on, Markdown, and Mark-up
2. Illustrate how Mark-on, Markdown, and Mark-up are obtained
Buying and Selling
A. Content Standards

The learners are able to:

B. Performance Standards 1. Analyze and solve problems on important factors in managing a business: buying products and selling products

C. Learning Competencies/ Differentiate Mark-on, Mark Illustrate how Mark-on, WORLD TEACHERS’ DAY INDEPENDENT/
Objectives down and Mark-up Mark-down, and Mark-up CELEBRATION COOPERATIVE
LEARNING
Write the LC code for each are obtained
ABM_BM11BS-Ih-1 ABM_BM11BS-Ih-2
Buying and Selling Buying and Selling
II. CONTENT

III. LEARNING RESOURCES

A. References BUSINESS MATHEMATICS BUSINESS

for Senior High School – MATHEMATICS for Senior
ABM Specialized by High School – ABM
Winston S. Sirug, Ph.D Specialized by Winston S.
Sirug, Ph.D
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)
portal
B. Other Learning Resources Pen, Paper, Chalk, Board, Pen, Paper, Chalk, Board,
Powerpoint Presentation Powerpoint Presentation
IV. PROCEDURES

A. Reviewing previous lesson or We have already discussed We have discussed the

presenting the new lesson
B. Establishing a purpose for
the lesson
C. Presenting
examples/instances of the
new lesson
Mark-up last week. Today, concept of Markdown. I will
we will discuss Markdown. illustrate how to solve for
markdown.
Learning Markdown will help Learning Markdown will help
us in dealing with lowering us in dealing with lowering
prices but still assuring that prices but still assuring that
the business is not in loss. the business is not in loss.
Markdown is a price Example 1:
reduction from the original What are the markdown and
selling price of the sale price on an antique
merchandise. The reduction jar that has a regular price
on the regular price of a of ₱35,800 and is on sale
product may have been for 26% off the regular
brought by damaged goods, price?
discontinued item, old
stocks, clearing inventory, Solution:
and other events. Given:
Regular Price = ₱35,800
Markdown Rate=26%=0.26

Markdown = Regular x
Markdown Rate
Markdown = 35,800(0.26)
Markdown = 9,308

Sale Price = Regular Price –

D. Discussing new concepts
and practicing new skills #1
Most markdowns should not
be viewed as losses but as
sales promotion
opportunities used to
increase sales and profits.
When sale is over, raising
Markdown
Sale Price = Regular Price –
Markdown
Sale Price = 35,800 – 9,308
Sale Price = 26,492
Example 2:
An old LED TV model which
was marked down at 20% is
on sale for ₱70,265. Find
the regular price.

E. Discussing new concepts
and practicing new skills #2
prices to the original price is Solution:
called as a markdown Given:
cancellation. Sale Price = ₱70,265
Markdown Rate=20%=0.20
Regular Price = Sale Price /
100% - Markdown Rate
Regular Price = 70,265 /
100%-20%
Regular Price = 70,265 /
80%
Regular Price = 70,265 /
0.80
Regular Price = 87, 831.25
The following are the Example 3:
formula for the markdown: If all the merchandise, with
a selling price of ₱7,800 is
Markdown = Regular x to be sold for ₱6,474. Find
Markdown Rate the markdown.
Sale Price = Regular Price – Solution:
Markdown Given:
Regular Price = ₱7,800
Markdown Rate = Sale Price = ₱6,474
Markdown / Regular Price
Sale Price = Regular Price –
Regular Price = Sale Price / Markdown
100% - Markdown Rate
With the given formula
above we will solve for
markdown,
Markdown = Regular Price
– Sale Price
Markdown = 7,800 – 6,474
Markdown = 1,326
Thus, the markdown is
₱1,326.
 F. Developing mastery (leads to
Formative Assessment 3)

G. Finding practical applications

of concepts and skills in daily
living
H. Making generalizations and
abstractions about the lesson

I. Evaluating learning

J. Additional activities for

application or remediation

V. REMARKS

VI. REFLECTION

A. No. of learners who earned

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

Prepared By: Approved By:

GIFT ANNE G. CLARION RONALD A. DERANO

Teacher II Assistant Principal II