Classroom Instruction Delivery Alignment Map
Grade: 11 Semester: First Semester
Core Subject Title: Business Mathematics Number of Hours/Semester: 80
Core Subject Description: This course will provide an understanding of the basic concepts of mathematics as applied in business. It includes a review of the
fundamental mathematics operations using decimals, fractions, percent, ratio and proportion; mathematics concepts and skills in buying and selling, computing gross
and net earnings, overtime and business data presentation, analysis and interpretation. The use of computer and software applications for computation and data
presentation is encouraged.
1st Quarter
Content Content Performance Learning Competencies Highest Thinking Skill to Highest Enabling Strategy to
Standard Standards Assess Use in Developing the Highest
Thinking Skill to Assess
RBT Assessment Enabling Teaching
Level Technique General Strategy
Minimum Beyond Minimum KUD Beyond KUD Strategy
Minimum Classific Minimum Classific WW QA PT
ation ation
Fundamental The learners The learners 1. Perform fundamental Applying
operations on fractions and
Operations on: demonstrate are able to:
1. Perform decimals
Fractions an
operations:
Decimals understanding 2. Express fractions to
addition, decimals and percent
Percentage of:
subtraction forms and vice versa
1. fractions multiplication
2. decimals and division 3. Illustrate how decimals
and accurately and fractions can be written
percentage 2. Solve in terms of percent.
problems
4. Give real-life situations
involving
to illustrate fractions,
decimals, and percent
fractions, 5. Solve problems involving
decimals and fractions, decimals, and
percent percents.
related to
business
Ratio & Proportion key concepts [Link] 1. Compare and differentiate
and solve ratio and rate.
of ratio and
problems
proportion involving ratio 2. Write proportions
and proportion illustrating real-life
2. use the situations.
concept of 3. Identify the different kinds
proportion in of proportion and give
making life examples for each.
decisions
4. Solve problems involving
direct, inverse and partitive
proportion
Buying and Selling key concepts Analyze and 1. Differentiate Mark-on,
Mark down and Mark-up
in buying and solve
selling problems on 2. Illustrate how Mark-on,
important Mark-down, and Mark-up
factors in are obtained
managing a
3. Differentiate mark-up
business: from margins
buying
products 4. Describe how gross
and margins is used in sales
selling 5. Illustrate how to compute
products single trade discounts and
discount series.
6. Differentiate profit from
loss
7. Illustrate how profit is
obtained and how to avoid
loss in a given transaction
8. Define break-even;
illustrate how to determine
break-even point
9. Solve problems involving
buying and selling products
10. Illustrate how interest is
compute specifically as
applied to mortgage,
amortization, and on
services/utilities and on
deposits and loans.
11. Illustrate the different
types of commissions.
12. Compute commissions on
cash basis and commissions
on installment basis.
13. Illustrate how to obtain
down payment, gross
balance, and current
increase balance.
14. Solve problems involving
interests and commissions.
Salaries and Wages The Apply [Link] salary, wage,
income, benefits.
fundamental appropriate
Operations of mathematic 2. Compute gross and net
mathematics al operation earnings.
in
as applied in 3. Differentiate gross from
computing
salaries and salaries and
net earnings.
wages. wages
4. Enumerate the benefits of
a wage earner.
5. Define each of the
benefits given to wage
earners.
6. Distinguish taxable to non-
taxable benefits
7. Enumerate the standard
deductions with the
corresponding computation.
8. Identify the variables
needed in the computation
of the overtime.
9. compute overtime pay
10. Use E-spread sheet in the
computation of salary and
overtime pay
11. Present graphical
representation of details or
particulars of the salary.
Presentation and Business data Solve [Link] samples of business
data.
Analysis of Business present them problems in
Data in graphics, a real-life 2. Compare the forms
data, and business (textual, graphical and
situations, tabular) of data
tables.
present data
in graphical
form and
analyze
them.
Performance Task: