DAILY School STA.

ROSA NATIONAL HIGH SCHOOL Grade Level 11

LESSON Teacher NIMROD B. CABRERA Learning Area BUSINESS MATHEMATICS
LOG Teaching Week Week 7 Quarter THIRD

Time: 2:10 PM to MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY

aaaaa3:00 PM

Date: MTWTH March 18, 2024 March 19, 2024 March 20, 2024 March 21, 2024 March 22, 2024
I. OBJECTIVES
A. Content The learner demonstrates understanding of the key concepts of buying and selling.
Standards
B. Performance The learner is able to analyze and solve problems on important factors in managing business: buying products and selling products.
Standards
C. Learning The students will be required to accomplish all The students will be required to 1. Explain how business owners obtain 1. Define break-even point.
Competencies tasks in a Self-Learning module. accomplish all tasks in a Self-Learning profit and avoid loss in their 2. Illustrate how to determine break-
Objectives module. transactions. even point.
Learning competency: Define salary, wage, 2. Illustrate how to obtain profit and 3. Demonstrate appreciation of
income, benefits Learning competency how to avoid loss in a given transaction determining break-even point.
Compute gross and net earnings with real business owners.
3. Display enthusiasm in sharing best
practices of business owners on how
they obtain profit and avoid loss in their
respective business.
II. CONTENT Profit or Loss with Real Business Break-Even Point
Owners
III. LEARNING
RESOURCES
A. References
1. Teacher’s Pages 98-103. Pages 104-106.
Guide Pages
2. Learner’s Pages 92-95 Pages 96-101.
Material Pages
3. Textbook Not applicable. Not applicable.
Pages
4. Additional Not applicable. Not applicable.
Materials from
Learning Resources
B. Other Learning Not applicable.
Not applicable.
Resources
IV. PROCEDURES The teacher asks the students: “How do
you represent the data in your business
 to identify trends?”
Possible responses:
Using graphs, drawing line
graphs
A. Reviewing The teacher calls students to finish the The teacher lets the students realize
previous lesson or following lines. that for any business to gain profit,
presenting the new 1) From the previous lesson, I learn trends of its sales; whether they
lesson that _____________. increase or decrease must be
2) If there’s one thing I cannot forget monitored.
in the lesson about profit & loss,
________________.
3) The assignment given for us to
present today is about
_________________.
B. Establishing a (Contextualization & Localization)The The teacher states that another
purpose for the teacher emphasizes that learning from important concept in profit and loss is
lesson the real business owners’ best practices break-even analysis. She states that this
will help us on how to obtain profit and analysis is significant in examining the
avoid loss when having their own relationship among various elements
business. such as costs, prices and volume of sales
that will lead to the best combination
that will make revenue and total cost
equal.
C. Presenting The teacher divides the class into groups Teacher asks learners to read, study and
examples/ with 10 members each. The students understand the problem presented on
instances of the will then be asked to share and explain page 98 of their textbook.
new lesson what they have from the interview with
real business owners on their best
practices on obtaining profit and
avoiding loss. After sharing, the group
will be further asked to decide on one
practice to role play.
D. Discussing new  Not applicable. (Contextualization & Localization)
concepts and The teacher guides learners in the
practicing new skill discussion of the problem and its
#1 solution given on page 98, emphasizing
on how to determine break-even point.
Jaycris is planning to run a coffee
shop where he plans to sell each cup of
coffee at Php50. He assumed that the
fixed cost he needs to pay on a monthly
basis amounts to Php40 000 which
includes all his expenses like the amount
he needs to pay for the rent, wages for
 his employees, his basic expenses
(electricity bill, water bill, phone bill and
internet bill) and stc. So, even if Jaycris
has no sales, he is still obliged to pay this
amount. If a cup of coffee costs Jaycris
Php10 for the bulk of grind coffee beans,
purified water and coffee filters,
a. draw the break-even chart
b. what is the break-even quantity?
c. how much profit will he earn if he sells
500 cups? 1 500 cups?
E. Discussing new Not applicable. The teacher asks the students: “How do
concepts and you represent the data in your business
practicing new skill to identify trends?”
#2 Possible responses:
Using graphs, drawing line graphs
F. Developing Not applicable. Teacher asks some learners to illustrate
Mastery how to determine break-even point.
Learners should be able to state the step
by step procedure on how to do it.
G. Finding practical Not applicable. Not applicable.
applications of
concepts & skills in
daily living
H. Making Not applicable. Teacher asks some volunteers to define
generalizations & break-even point. It will be elaborated
abstractions about by the teacher that break-even point can
the lesson be defined as a point where total costs
(expenses) and total sales (revenue) are
equal. Break-even point can be
described as a point where there is no
net profit or loss.
I. Evaluating Role Play on the best practice of Working in pairs, the teacher lets
Learning business owners on obtaining profit and learners answer exercises on page 101
avoiding loss. of their textbook.
J. Additional Not applicable. Not applicable.
activities for
application or
remediation
V. REMARKS
VI. REFLECTION
A. No. of learners who
earned 80% in 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 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?
G. What innovation or
localized materials did
I use/discover which I
wish to share with
other teachers?

Prepared by: Checked and Reviewed: Noted:

NIMROD B. CABRERA JOB D. LUCERO CESAR IAN DC. SALAC, PhD

Subject Teacher Head Teacher III Head Teacher VI, OIC-School Head