DAILY LESSON LOG OF ABM_BM11SW-IIb-4 (Week Three- Day 2)

School Grade Level 12

Teacher Learning Area Business

Mathematics

Teaching Date and Time Quarter First

Objectives must be met over the week and connected to the curriculum standards. To meet the
objectives, necessary procedures must be followed and if needed, additional lessons, exercises
and remedial activities may be done for developing content knowledge and competencies.
I. OBJECTIVES These are assessed using Formative Assessment Strategies. Valuing objectives support the
learning of content and competencies and enable children to find significance and joy in
learning the lessons. Weekly objectives shall be derived from the curriculum guides.

A. Content Standards The learner demonstrates understanding of the key concepts in buying and
selling.

B. Performance Standards The learners are able to analyze and solve problems on important factors in
managing a business: buying products and selling products

Learning Competency:

Solve problems involving interests and commissions. ABM_BM11SW-IIcb-4

Learning Objectives:
C. Learning Competencies
/ Objectives 1. Identify what type of commission is shown in a given problem.

2. Solve problems involving commissions

3. Show appreciation to the concept of commissions.

II. CONTENT Interests and Commissions

III.LEARNING RESOURCES

A. References

1. Teacher’s Guide pages Business Mathematics (GOP – Textbook Funds) TG pp. 107-115

2.Learner’s Materials pages Business Mathematics (GOP – Textbook Funds) LM pp. 102-117

3.Textbook pages Business Mathematics (Bacani & Soriano) C&E Publishing pp. 134-158

4.Additional Materials from

Learning Resource (LR) portal

B.Other Learning Resources

These steps should be done across the week. Spread out the activities appropriately so that
pupils/students will learn well. Always be guided by demonstration of learning by the pupils/
students which you can infer from formative assessment activities. Sustain learning
IV.PROCEDURES systematically by providing pupils/students with multiple ways to learn new things, practice the
learning, question their learning processes, and draw conclusions about what they learned in
relation to their life experiences and previous knowledge. Indicate the time allotment for each
step.

A. Review previous lesson Let the students draw conclusions in this question below after reading the
or presenting the new excerpt.
lesson

Discussing new concepts and
practicing new skills #1
Developing mastery (leads to
formative assessment 3)
I. Evaluating
Learning
(10 minutes)
B.Establishing a purpose for the
lesson (5 minutes)
B. Presenting examples/
instances of the new
lesson
(15 minutes)
C. Review previous lesson
or presenting the new
lesson
Discussing new concepts and
practicing new skills #1
Developing mastery (leads to
formative assessment 3)
II. Evaluating
Learning
D.
(10 minutes)
E.Discussing new concepts and
practicing new skills #2
What are the risks involved in working on commission?
One afternoon, Mr. Lee send Romeo to Manila to pay a bill for a load of
two-by-fours that were delivered the next day.
“Man, that was one huge lumberyard,” Romeo tells Mr. Lee.
“They had sales agent all over the place. And the one who talked to me was
sure eager to sell us more lumber.”
“That’s because he works on commission,” Mr. Lee says. “ The sales agent at
that lumberyard get paid according to how much they sell. The more you
sell, the more you’re paid.”
The teacher presents the objectives of the lesson to the class and let the
students appreciate the importance of the concept of Commissions.
The teacher discusses to the students the concept of commission by
classifying the concept into three categories namely: straight commission,
commission based on quota and graduated commission.
1. STRAIGHT COMMISSION
Sales people whose earnings come only from commission work on
a straight commission basis. When the rate of commission is an
amount for each item sold, multiply the number of items by the
rate to find the commission.
Quantity Sold x Rate of Commission = Commission
2. COMMISION BASED ON QUOTA
Some salesperson may be paid a commission that is a percent of
their sales above a certain amount. This fixed amount is called a
quota. Salespersons may also be paid a salary in addition to
commission.
3. GRADUATED COMMISSION
Salespersons are paid graduated commission if the commission rate
increases as their sales increases. This may also be based on
number of units sold.
ACTIVITY 1
The students will be grouped into groups of four and will answer the activity
below.
Study the problems on pages 95 and 96 of the text book. Classify Examples
3.6.1-6 as to the category of commission they show. Explain how you were
able to identify the type of commission exemplified based on the problem.
The teacher asks the groups to explain their answers. The teacher
emphasizes on the concepts in solving for commission taking note on what
category a certain commission belongs to.
 ACTIVITY 2

Direction: Do the task given in your same groups.

1. Prince sells decorative notepad and is paid a straight commission of

Developing mastery (leads to
formative assessment 3)
2.
3.
G.Finding practical applications
of concepts and skills in daily
living
0.80- pesos on each notepad sold. During December, he sold 750
notepads. Find his commission.
Lawrence is paid a commission of 12% on all sales above 7,000
pesos for the week. He is also paid a weekly salary of 380 pesos.
What are his total earnings for a week in which his sales were
P9,800.00?
Rina is paid based on graduated commission. Her sales for the
month amounted to P38,000. How much is her commission if her
commission rates are as follows: 4% on the first P10,000 of sales
and 1% on sales over P10,000?

H.Making generalizations and The teacher elaborates the mathematical concept of Commission.
abstractions about the lesson

(2 minutes)

Direction: Discuss with your seatmate. Figure out what would be the
invrease or decrease in the annual wages of salespeople by using the new
plan compared to the old plan. Write your answer in sentence form. The
teacher will check the answer after five minutes.
III. Evaluating
Learning A company is considering changing the way in which it pays its sales staff.
(8 minutes) The company now pays a straight commission of 15% of all monthly sales.
Sales now average 24,000 a month per salesperson. The company wants to
switch to a plan that pays a monthly salary of P1,500 and a 22% commission
on all sales over P15,000 a month.

J.Additional activities or
remediation

V.REMARKS

Reflect on your teaching and assess yourself as a teacher. Think about your
students’ progress. What works? What else needs to be done to help the
VI.REFLECTION pupils/students learn? Identify what help your instructional supervisors can
provide for you so when you meet them, you can ask them relevant
questions.

A.No. of learners who earned

80% of the evaluation

B.No. of learners who require

additional activities for
remediation who scored below
80%

C.Did the remedial lesson 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?

Review previous lesson or presenting the new lesson

G.What innovation or localized
materials did I use/ discover
which I wish to share with other
teachers
Discussing new concepts and practicing new skills #1
Developing mastery (leads to formative assessment 3)
Evaluating Learning