SEMI-DETAILED LESSON PLAN IN BUSINESS MATH 11

Aug. 12, 2023

60 minutes

CONTENT STANDARD: the fundamental operations of mathematics as applied in salaries and

wages
PERFORMANCE STANDARD: apply appropriate mathematical operations in computing
salaries and wages

I. OBJECTIVES

At the end of the lesson, the students are expected to:

a. Define gross income and net income through a series of examples

b. Compute gross and net earnings
c. Appreciate computing gross and net earnings through real-life situations

II. SUBJECT MATTER

Topic: Compute Gross and Net earnings

Reference: Business Mathematics 11 Curriculum Guide

(ABM_BM11SW-IId-2)

Materials: PPT, Activity sheets,

III. PROCEDURE

A. Routinary Activities
1. Prayer
2. Greetings
3. Checking Attendance
4. Setting classroom rules
5. Review of past lesson
B. Motivation

B1. 4 PICS, 1 WORD

Instruction: The teacher will show 4 pictures and the students will guess the
word/s behind it.
1. 2. 3.

B2. Identify the picture.

Gross Income Pay Slip Net Income

C. Lesson Proper
1. ACTIVITY. Let’s Investigate!
The teacher will flash sample pay slips, with deductions and without deductions.
The student will try to compare each pay slip with one another and later evaluate
it.

Example 1.
 Example 2.

Oh no! Some parts of the pay slip are missing! By examining the figures on his
pay slip, what do you think are the missing values?

2. ANALYSIS. Ask me a Question!

Based on the activity, the teacher will ask these guide questions to activate the
learning process of the students.

Guide Questions:

1. Based on the photo samples, why there is a need for us to know our total
earnings?
2. How about, is it necessary for us to learn the concept net income? Gross
income?
3. Is there a need for us to know how to compute finances?

3. ABSTRACTION

What is It?

In the examples shown earlier, it can be observed that, in a pay slip, there are
three parts, namely Total Earnings, Total Deductions, and Net Pay. In this module,
you will be able to define and compute these three values.

Gross Earning is the total amount earned by any person before deductions are
made. It is also known as the gross income.
 Deductions are fixed amount or a percentage of the basic salary held by any
authority as a form of necessary dues.

Net Earnings may be defined as the amount earned by any person from the
gross earnings less the total deductions. It is also known as the net income, net pay or
take-home pay.

Therefore, to solve for the net earnings, we simply subtract the total deductions
from the gross earnings, therefore:

NE = GE - TD

where: NE = net earnings

GE = gross earnings

TD = total deductions

Examples:

1. Mang Teban has total earnings of ₱10,500.25 from working the entire week. If
he has a total deduction of ₱2,125.50, how much will be his net earnings?

Solution:

NE = GE – TD

= ₱10,500.25 - ₱2,125.50

= ₱8,374.75

2. Mrs. Espinosa received a net pay of ₱22,500.00. If her gross earning is

₱30,000.00, how much was her total deduction?

Solution:

Since the amount of total deduction is missing, then we shall subtract the
net earnings from the gross earnings, that is

TD = GE – NE

= ₱30,000.00 - ₱22,500.00
 = ₱7,500.00

3. If Felix received a net pay of ₱5,745.25 after he was deducted ₱1,825.50 from
his salary, how much was his gross income?

Solution:

Since the amount gross earning is missing, then we shall add the net
earnings and the total deduction, that is

GE = NE + TD

= ₱5,745.25 + ₱1,825.50

= ₱7,570.75

4. APPLICATION

Let’s Compute!

The teacher will provide problems the learners must answer.

Activity 1.1.

The table below shows the salaries of the “Employee of the Month”
in each department of BM Company. Complete the table by solving for
the missing values. Write your final answers on a separate sheet of paper
or notebook and show your solutions.

Employee Gross Earnings Deductions Net Earnings

1. L. Gonzales ₱45,500.00 ₱2,300.00

2. M. Ramos ₱23,245.75 ₱17,400.25

3. J. Carlos ₱3,870.50 ₱20,115.00

Activity 1.2
 For each word problem, solve for the gross earnings (GE), total
deductions (TD), and net earnings (NE).

Write your final answers on a separate sheet of paper or notebook.

Show your solutions. Round off your answers to the nearest centavo.

1. Mang Teban, a minimum wage earner in Metro Manila, is paid

₱15,000.00 monthly. As a minimum wage earner, he is exempted from
paying income tax but he needs to pay his monthly contributions: ₱600.00
for SSS, ₱225 for PhilHealth, and ₱100.00 for Pag-Ibig.

IV.EVALUATION

Activity 1: What I Can Do?

The teacher will test the leaners problem solving and analyzing
skills.

1. Joseph, a sales agent at BM Cars Inc., received his pay slip which
is shown below. Using your knowledge on gross and net earnings,
help him complete the missing values. Write your final answers on
a separate sheet of paper or notebook. Don’t forget to show your
solutions.
V. AGREEMENT/ASSIGNMENT

In a 100-word essay, differentiate gross from net earnings and state why it is very
important to know our gross and net income?

Prepared by:

JOSEPH V. TONGCOS
Applicant
 SCORING RUBRIC FOR ESSAY

Assignment Computing Gross and Net Income

Criteria 1 2 3 4 Score
Focus/ Main The essay poorly The essay is The essay is The essay is
Point addresses topic focused on focused on thefocused,
and includes topic and topic and purposeful, and
irrelevant ideas includes few includes reflects clear
loosely related relevant ideasinsight and
ideas ideas
Support Provides little or Supports main Supports main Persuasively
no support for point with some point with supports main
the main point underdeveloped developed point with well-
reasons and/or reasons and/or developed
examples examples reasons and/or
examples
Organization & Little or no Some Organizes ideas Effectively
Format organization of organization of to build an organizes ideas
(Paragraphs, ideas to build an ideas to build argument to build a
Transitions) argument an argument logical,
coherent
argument
Language Use, Little or no use Some use of Appropriate use Effective and
Style & of elements of elements of of elements of creative use of
Conventions style Many style Contains style Uses elements of
(Sentence errors in frequent errors correct style to enhance
structure, word grammar, in grammar, grammar, meaning Uses
choice, spelling, and spelling, and spelling, and correct
grammar, punctuation, punctuation punctuation grammar,
spelling, makes reader’s with few errors spelling,
punctuation) comprehension punctuation
difficult throughout with
very few errors
Originality No Very little Sufficient Distinctive
(Expression of experimentation experimentation experimentation experimentation
the theme in a nor enhancement to enhance with language with language
creative way) of concepts No concepts Does and usage to and usage to
adherence to the not exhibit enhance enhance
theme creativity concepts concepts
Applies basic Applies higher
creative skills order thinking
to relay ideas and creative
skills to relay
complex ideas