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Planned and Arranged by SMASE Alabi M. S.

LESSON DEVELOPMENT FOUR

PERCENTAGE PROFIT AND LOSS

STAGE/TIME TEACHER’S ACTIVITIES LEARNER'S LEARNING

ACTIVITIES – POINTS
MIND/HANDS ON

Step 1 Discuss the pupils – a trader Participate in the class Linking the
that bought a television for discussion – the trader make Previous
Introduction ₦10 000 and sold it for ₦12 a profit of ₦2 000 because he knowledge to
000 and ask them if the trader bought the television for ₦10 the new lesson
(5 minutes)
makes profit or not. 000 and sell it for ₦12 000.

Let the pupils explain if he

makes a profit (gain), if they
say yes.
Profit is when you buy a
Ask them to differentiate goods and sell it at higher
between profit and loss. prices. While loss is when
you sell below the amount
you buy the goods.

Teacher’s remark – The Listen to the teacher’s

amount that the trade buy the remark and lesson’s

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television is called cost price introduction – profit or loss.

(CP), the amount he sold the
television is called selling
price (SP) while the different
between cost price and
selling price and vice versa is
called profit (P) or loss (L).

Step 2 1. Groups the learners into 1. Belong to a group. Learner’s

four groups – A, B, C, and D. group, leader
Development and secretary
2. Guide the learners to 2. Choose their leader and
confirmed.
(5 minutes) choose a leader and secretary secretary.

for your group.

Grouping
3. Received learning
3. Gives each group learning
materials for their group.
materials – business chart
showing CP, SP and profit or
loss. NMM Book 6.

Step 3 A In buying and selling, the Listen to the teacher’s Cost price,
trader either makes a profit explanation. selling price
Development (gain) or loss. Profit is made and profit or
when the selling price (S.P) loss.
(5 minutes)
is greater than the cost price
(C.P) and loss is made when
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Planned and Arranged by SMASE Alabi M. S.

the selling price is less than

the cost price.
₦12 000 (SP) – ₦10 000

Guide the pupils to apply the (CP) = ₦2 000 (P).

formula – SP – CP = P in
step 1. If the trader sold the
television for 9 500 or less,
Lead the pupils to create a
he has make a loss. That’s,
situation where a trader can
₦10 000 – ₦9 500 = ₦500.
make a loss using the CP in
step 1.

Step 3 B Guide the pupils to find the Percentage profit Percentage

percentage profit or loss Step = (₦2 000 x 100)/₦10 000 profit or loss
Development 2. = 20%

(5 minutes) 1. Multiple the profit or loss Percentage loss

by 100. = (₦500 x 100)/ ₦10 000
2. Divide the result by the = 5%
cost price.

Step 4 A dealer bought a DVD Groups discussion Groups work

player for 15 000 and sold it
Development – for 18 000. Find his
Individual/Grou percentage profit.
ps Work

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A dealer bought a bag of rice

(10 minutes) for 15 000 and sold it for 12
000. Find his percentage loss.

Step 5 Asks each group to present Presentation Presentation

their answers so that you can
Development compare responses with those
in other groups.
(5 minutes)

Call out two or more groups

for presentation.

Step 6 To conclude the lesson, the The learners listen, ask and Lesson
teacher revises the entire answer questions. Evaluation and
Conclusion lesson and ask the key Conclusion
questions.
(5 minutes)