LESSON PLAN IN BUSINESS MATH
GRADE 11 - GOZAN
DATE: 2/6/19
I. LEARNING OBJECTIVES
A. Content Standards. The learners demonstrate an understanding of the key concepts of ratios.
B. Performance Standards. The learners is able to formulate and solve problems involving ratios, use
the concept of ratios in making life decisions.
C. Learning Competencies
The learner is able to:
1. formulate and solve problems involving ratios;
2. use the concept of ratios in making life decisions.
D. Specific Objectives
At the end of the lesson, the students should be able to:
1. demonstrate an understanding of interests and commissions.
2. Solve problems involving interests and commissions.
II. SUBJECT MATTER:
A. Content: Buying and Selling
B. References: Business Mathematics by Norma D. Lopez-Mariano, PhD.
C. Materials:
Power point presentation
LCD projector
III. LEARNING ACTIVITIES
A. PRAYER, CHECKING of ATTENDANCE
B. REVIEW
Based on last semester’s General Mathematics class, how do you perform operations on rational
equations?
C. LESSON PROPER (4 A’s)
Teacher’s Activity Teacher’s notes/ Remarks
Activity Group the students with atleast 5 members each group. Make them
answer the following questions.
Analysis Guide questions:
Erick resigned from his job out of boredom and took a new job as a
sales representative. Believing that he will enjoy more in this new
job, he didn’t really mind what he will get. The following are the
options he was offered:
1. His pay would be through straight commission basis.
2. He gets a fixed base salary plus a commission.
3. He gets paid through graduated commission.
4. He gets paid on commission by installment basis.
1. If you were Erick, which mode of compensation would you
take?
Abstraction The teacher will guide learners to arrive with the following concepts: To enrich the discussion, the
A commission is a fee that a business pays to a salesperson (agent) in teacher will utilize a
exchange for his services in either facilitating, supervising, or powerpoint presentation
completing a sale. The commission may be based on a flat supplemented with graphics.
arrangement or as a percentage of the revenue generated by a
salesperson. In other words, commission (remuneration) is a form of
payment to an agent for services rendered.
Three different types of commission:
1. Straight Commission, also called (revenue commission) – a
commission based on a percentage of sales only. (This is very
profitable if you are selling high-ticket items.)
Example 1: Mike receives 20% commission on the appliances he
sells. If he sell a TV for PhP7,000, a refrigerator for PhP12,000, and
a heater for PhP 1500, how much does Mike make in commission?
Solution: Total sales = PhP7,000 + PhP12,000 + PhP1,500 =
PhP20,500 Commission = PhP20,500 x 20% = PhP 20,500 x 0.2 =
PhP4,100 2. Salary plus Commission – a commission in which a
salesperson gets his basic salary and a percentage of whatever sales
he makes.
Example 2: Mike decides to work for another company that will pay
him PhP2,000 per week and 10% commission on sales above
PhP20,000 for the week. If he sold goods worth PhP26,000, what is
his gross pay (salary plus commission)?
Solution: Amount of goods sold minus salary of PhP20,000 =
PhP26,000 – PhP20,000 = PhP6,000 His commission will be
PhP6,000 x 10% = PhP6,000 x 0.1 = PhP600 Therefore, his gross
pay for the week is PhP2,000 + PhP600 = PhP2,600.
Application Students will group themselves into 4.
Carlo sold his house for PhP8,000,000. The real-estate agent got a
5% commission from the sales. From his commission, he has to pay
BIR tax and other obligations required for the transfer of ownership
of the property to the buyer. This expense represents 6% of his total
commission. How much net amount will he receive?
Evaluation Answer the following:
1. An appliance center agent sold a set of kitchen utensils
for PhP20,000 and got a PhP600 commission. What was
the commission rate?
2. Miguel earns a commission of 10% which is PhP10,000.
How much did he sell?
Assignment/ A salesperson gets a commission for his sales based on the following
Agreement scale:
6% on all sales
5% on all sales between PhP50,000 and PhP100,000
4% on all sales over PhP100,000 If his total sales was PhP150,000,
what is his gross pay?
Send your output via Facebook/Messenger group chat.
IV. REMARKS
V. REFLECTION
[Link]. of learners who earned 80% in the evaluation.
[Link]. of learners who require additional activities for
remediation
[Link] the remedial lessons work?
No. of learners who continue to require remediation.
[Link] my teaching strategies work well? Why did
these work?
[Link] difficulties did I encounter which my
principal or supervisor can help me solve.
Prepared by: Noted by:
CHERRY MAY B. NEON CORAZON JUELE
T-II ASST. PRINCIPAL II
