Republic of the Philippines

Department of Education
Region IV-A CALABARZON
Division of Cavite
TRECE MARTIRES CITY SENIOR HIGH SCHOOL
San Agustin, Trece Martires City

ACCOUNTING, BUSINESS AND MANAGEMENT STRAND

BUDGET OF WORKS
BUSINESS MATHEMATICS
First Semester, SY 2019 -2020

TARGET DATE
CONTENT COMPETENCY WEEK
Month Day
Fundamental Operations on: The learner:

The learner demonstrates 1. perform fundamental operations on fractions and 1 June 3-6
understanding of: decimals (ABM_BM11FO-Ia-1)
1. fractions
2. decimals and 2. Express fractions to decimals and percent forms and
percentage vice versa (ABM_BM11FO-Ia-2)
3. Illustrate how decimals and fractions can be written in 2 June 10-13
terms of percent (ABM_BM11FO-Ia-3)

4. Give real-life situations to illustrate fractions, decimals,

and percent (ABM_BM11FO-Ia-4)
7-11

5. Solve problems involving fractions, decimals, and 3 June 17-20

percent (ABM_BM11FO-Ia-5)

Ratio & Proportion 1. Compare and differentiate ratio and rate

1. Key concepts of ratio (ABM_BM11RP-Ie-1) 4
and proportion 2. Write proportions illustrating real-life situations June 24-27
(ABM_BM11RP-Ie-2)

3. Identify the different kinds of proportion and give 5 July 1-4

examples for each (ABM_BM11RP-Ie-3)
4. Solve problems involving direct, inverse and partitive
proportion
(ABM_BM11RP-If-4)
FI The learner:
Buying and Selling
RS 1. Differentiate Mark-on, Mark down and Mark-up 6 July
8-11
T The learner demonstrates (ABM_BM11BS-Ig-1)
understanding of: 2. Illustrate how Mark-on, Mark-down, and Mark-up are
QU 1. Analyze and solve obtained (ABM_BM11BS-Ih-2)
AR problems on 3. Differentiate mark-up from margins obtained
important factors (ABM_BM11BS-Ih-3)
TE in managing a 4. Describe how gross margins is used in sales 7
July 15-18
business: buying (ABM_BM11BS-Ih-4)
R products and 5. Illustrate how to compute single trade discounts and
selling products discount series (ABM_BM11BS-Ih-5)

6. Differentiate profit from loss (ABM_BM11BS-Ii-6)

7. Illustrate how profit is obtained and how to avoid loss in a
8
given transaction (ABM_BM11BS-Ii-7) July 22-25
8. Define break-even; illustrate how to determine break-even
point
(ABM_BM11BS-Ij-8)
9 July 29
9. Solve problems involving buying and selling products August 1
(ABM_BM11BS-Ij-9)
10. Illustrate how interest is computed specially as applied to
mortgage, amortization, and on services/utilities and on
deposits and loans (ABM_BM11BS-Ij-10)
11. Illustrate the different types of commissions 10 August 5-8
(ABM_BM11BS-Ia-11)
12. Compute commissions on cash basis and commission on
installment basis (ABM_BM11BS-Ia-11)

QUARTERLY EXAMINATION
 Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Division of Cavite
TRECE MARTIRES CITY SENIOR HIGH SCHOOL
San Agustin, Trece Martires City

ACCOUNTING, BUSINESS MANAGEMENT DEPARTMENT

BUDGET OF WORK
BUSINESS FINANCE
First Semester 2017 -2018

TARGET DATE
CONTENT COMPETENCY WEEK
Month Day
13. Illustrate how to obtain down payment,
gross balance, and current increase balance
11 August 12-15
14. Solve problems involving interests and
commissions
The learner:
SALARIES AND WAGES
1. Define salary, wage, income, benefits 12 August 19-22
The learner demonstrates 2. Compute gross and net earnings.
understanding of: 3. Differentiate gross from net earnings
4. Enumerate the benefits of a wage earner
1. apply appropriate mathematical 5. Define each of the benefits given to wage
operation in computing salaries and earners 13 August 26-29
wages 6. Distinguish taxable from nontaxable
benefits
7. Enumerate the standard deductions with the
corresponding computation
8. Identify the variables needed in the 14 September 2-5
computation of the overtime
9. Compute overtime pay
10. Use E-spread sheet in the computation of 15 September 9-12
salary and overtime pay
11. Present graphical representation of the
details or particulars of the salary
SE The learner:
MANAGING PERSONAL FINANCE
CO 1. Show samples of business data.
ND The learner demonstrates 2. Compare the forms (textual, tabular,
understanding of: and graphical) of data
QU
AR 1. the meaning, purpose, kinds, 2.illustrate the money management cycle and
advantages, and disadvantages gives examples of sound practices in earning, 20 October 15-19
TE and spending, saving, and investing money (long
R test)
QUARTER LY EXAMINATION

Submitted by: Checked by: Noted by:

Emelen A. Verano Librada A. Vidallon Ernesto M. Mojica

Subject Teacher Master Teacher/CI Principal II