SEMI-DETAILED LESSAON PLAN

ACCOUNTANCY BUSINESS AND MANAGEMENT

GRADE 12 ABM REVENUE SY 2023-2024

Teacher’s Name Sechille A. Polache Date Sept. 25-29, 2023

Subject Business Mathematics
Competency 1. Compare and Differentiate ratio and rate ABM_BM11RPIe-1
I OBJECTIVES At the end of the lesson students were expected to attain 75% mastery level
1.
2. Students learn to correctly add fractions on proper fractions and improper fractions
3.
II SUBJECT MATTER Fractions and addition of Fractions
References BUSINESS MATHEMATICS FOR SENIOR HIGH
Internet
III PROCEDURE
A. Preliminary Activities
a. Prayer
b. Greetings
c. Checking of Attendance
B. Review of the lesson on the Fraction Decimal and Percent
C. Presentation
a. Ask what number is 35 % of 1350?
b. What number is 40 % of 812?
c. Presentation of the Topic (Lesson Proper)

Ratio and Proportion

In mathematics, a ratio shows how many times one number contains another. For
example, if there are eight oranges and six lemons in a bowl of fruit, then the ratio of
oranges to lemons is eight to six. Similarly, the ratio of lemons to oranges is 6:8 and the
ratio of oranges to the total amount of fruit is 8:14.
How do you find ratio in simple terms?
The ratio can be easily found using the ratio formula by following the steps discussed
below,
1. Step 1: Mark the quantities for which we have to find the ratio say A and B.
2. Step 2: Find the value of the fraction A/B to find the ratio A is to B.
3. Step 3: Find the simplest form of A/B say A/B = a/b.
How to solve a ratio problem
1. Add together the parts of the ratio to find the total number of shares.
2. Divide the total amount by the total number of shares.
3. Multiply by the number of shares required.
For example, if there are eight oranges and six lemons in a bowl of fruit, then the ratio of oranges
to lemons is eight to six (that is, 8:6, which is equivalent to the ratio 4:3). Similarly, the ratio of
lemons to oranges is 6:8 (or 3:4) and the ratio of oranges to the total amount of fruit is 8:14 (or
4:7).

What are some examples of ratio?

A ratio is an ordered pair of numbers a and b, written a / b where b does not equal 0. A
proportion is an equation in which two ratios are set equal to each other. For example, if there is
1 boy and 3 girls you could write the ratio as: 1 : 3 (for every one boy there are 3 girls)
Proportion
A proportion is a type of ratio that relates a part to a whole. For example, in the class with with
20 men and 80 women, the total class size is 100, and the proportion of men is 20/100 or
20%. The proportion of women is 80/100 or 80%.

1. the relationship between different things or parts with respect to comparative size, number,
or degree; relative magnitude or extent; ratio
2. the correct or desirable relationship between parts of a whole; balance or symmetry
3. a part considered with respect to the whole
4. (plural)dimensions or size a building of vast proportions
5. a share, part, or quota
6. mathematics a relationship that maintains a constant ratio between two variable quantities
x increases in direct proportion to y
7. mathematics a relationship between four numbers or quantities in which the ratio of the
first pair equals the ratio of the second pair

Example
1. Matt sold 35 tickets to the school play and Renee sold 45 tickets. What is the ratio
of the numbers of tickets Matt sold to the number of tickets Renee sold?
a. 9/7
b. 7/6
c. 7/9
d. 16/7
Explanation answer 7/9
The ratio of the number of tickets Matt sold to the number of tickets Renee sold is 7/9.
This can be found by dividing the number of tickets Matt sold (35) by the number of
tickets Renee sold 45.
2. Which ratios are equal to 4 is to 32?
a. 2 is to 96; 2 is to 16
b. 12 is to 96 ; 2 is to 16
c. 12 is to 96 ; 12 is to 16
d. 2 is to 96 ; 12 is to 16
 Explanation answer B.
Explanation
The given ratios 12:96 and 2:16 can be simplified by dividing both the numerator
and denominator by their greatest common divisor. For the ratio 12:96, the
greatest common divisor is 12. Dividing both the numerator and denominator by
12 gives us 1:8. For the ratio 2:16, the greatest common divisor is 2. Dividing
both the numerator and denominator by 2 gives us 1:8. Therefore, the ratios 12:96
and 2:16 are equal to 4:32.
3. Find a ratio equivalent to
a. 2/4
b. 5/9
c. 5/8
d. 9/5

 Explanation answer B 5/9

The ratio 5/9 is equivalent to the ratio 2/4 because both ratios can be simplified to the
same value. To simplify a ratio, we divide both the numerator and denominator by their
greatest common divisor. In this case, the greatest common divisor of 2 and 4 is 2.
Dividing both 2 and 4 by 2 gives us 1 and 2 respectively. Similarly, dividing both 5 and 9
by their greatest common divisor, which is 1, gives us 5 and 9 respectively. Therefore,
the ratio 2/4 is equivalent to 5/9.
Testing Activity 1
Directions find the ratio and proportion of the following number
1. What is the ratio of 7 is to 21 ; 4 is to 48
2. What is the ratio of 18 is to 72 ; 6 is to 36
3. What is the ratio of 3 is to 69 ; 4 is to 52
4. What is the ratio of 15 is to 165 ; 7 is to 56
5. What is the ratio of 5 is to 60 ; 2 is to 110
Evaluation
Directions Find the ratio and proportion
1. Write ratio of 96 runners to 219 swimmers in simplest form
a. 96/216
b. 16/36
c. 4/9
d. 9/4
Explanation correct 4/9
The ratio of the runners to 216 swimmers in simplest form is 4/9 . this can be
obtained by dividing both numbers by their greatest common divisor wgich is 24.
Therefore, 96 divided by 24 equals to 4 and 216 divided by 24 equals 9 resulting
in the ratio 4/9.

2. Write the ratio of 2 cups to 3 quart as a fraction in simplest form

a. 3/2
b. 2/3
c. 2/12
d. 1/6
Explanation correct answer 1/6
 To convert cups to quart we need to know that 1 quart is equal to 4 cups.
Therefore, the ratio of 2 cups to 3 quarts can be written as 2/12 . to simplify this
fractions we can divide both the numerator and denominator by their greatest common
divisor which is 2. This simplifies the fraction to 1/6
3. Find the ratio equivalent to 3 is to 25
a. 1 is to 9
b. 9 is to 225
c. 9 is to 75
d. 75 is to 9
Explanation
The ratio 3 is to 25 can be simplified by dividing both numbers by their greatest
common factor which is 1. This gives us the simplified ratio of 2 is to 25 . to find a
ratio equivalent to 3 is to 25 we can multiply both numbers by the same factor. In
this case multiplying both numbers by 3 gives us the ratio 9 is to 75.
4. Which fraction shows the ratio of 3 dogs to 5 dogs?
a. 6/10
b. 9/10
c. 27 is to 40
d. 12 is to 15
Explanation correct 6/10
The fraction 6/10 shows the ratio 3 dogs to 5 dogs because it can be can be simplest
to 3/5, which represents the ratio of 3 is to 5.
5. Find the ratio equivalent to 27/81
a. 3 is to 10
b. 9 is to 9
c. 1 is to 3
d. 5 is to 9
Explanation correct 1 is to 3
The ratio equivalent to 27/81 is 1 is to 3. This can be found by simplifying the
fraction 27/81, which reduced to 1/3. Therefore the ratio 1 is to 3 is equivalent to
27/81
6. 12/24 =50 /100
a. True
b. False
Answer false
7. 1/3 = 2/9
a. True
b. False
Answer false
8. 2/3 = 24/36
a. True
b. False
Answer true
9. 14/ 28= 2/4
a. True
b. False
Answer true
 10. 30/120= 1/5
a. True
b. False
Answer false

ASSIGNMENT
Directions Study in advance the Topic Cost of Goods Sold and its computation

Prepared by Submitted to

SECHILLE A. POLACHE JENIESA A. DUCOR

Teacher II SHS Department Head

Approved
SOFIA A. VAILOCES
School Principal