Republic of the Philippines
Department of Education
Schools Division of Las Piñas City
Las Piñas City National Senior High School – CAA Campus
119 Saging St.,Ph II, CAA, Las Piñas City
Accountancy, Business and Management
Business Mathematics
Budget of Work
SY 2020 – 2021
Content MELCs LC Code Week No.
Express fractions to
decimal and percent forms;
decimals to fractions and
ABM_BM11FO-Ia-2
percent forms; percent to
Fundamental
fractions and decimal
Operations on:
forms.
Fractions Week 1 & 2
Give real-life situations to
Decimals
illustrate fractions, ABM_BM11FO-Ic-4
Percentage
decimals, and percent
Solve problems involving
fraction, decimals, and ABM_BM11FO-Id-5
percent
Identify the different kinds
of proportions and write
ABM_BM11FO-IE-3 Week 3
examples of real-life
Ratio & Proportion situations for each
Solve problems involving
direct, inverse and partitive ABM_BM11RP-If-4 Week 4
proportion
Differentiate Mark-on,
Mark-down and Mark-up ABM_BM11BS-Ig-1
Obtain Mark-on, Mark- Week 5
down, and Mark-up given ABM_BM11BS-Ih-2
price of a product
Differentiate mark-up from
ABM_BM11BS-Ih-3
margins
Describe how gross
margins is used in sales ABM_BM11BS-Ih-4
Week 6
Compute Single trade
Buying and Selling discounts and discount ABM_BM11BS-Ih-5
series
Differentiate profit from
ABM_BM11BS-Ii-6
loss
Illustrate how profit is Week 7
obtained and how to avoid ABM_BM11BS-Ii-7
loss in a given transaction
Determine the break-even
ABM_BM11BS-Ij-8
point
Solve problems involving Week 8
buying and selling ABM_BM11BS-Ij-9
products.
(02)8292-7580/ (02)8421-0639
lpcnshscaa@[Link]
Republic of the Philippines
Department of Education
Schools Division of Las Piñas City
Las Piñas City National Senior High School – CAA Campus
119 Saging St.,Ph II, CAA, Las Piñas City
Accountancy, Business and Management
Compute interest
specifically as applied to
mortgage, amortization, ABM_BM11BS-Ij-10 Week 9
and on services/utilities
and on deposits and loans.
2nd Quarter
Illustrate the different types ABM_BM11BS-IIa-
of commissions. 11
Compute commissions on
ABM_BM11BS-IIa-
cash basis and commission
12
on installment basis Week 1
Buying and Selling
Compute down payment,
ABM_BM11BS-IIa-
gross balance and current
13
increased balance.
Solve problems involving ABM_BM11BS-IIb- Week 2
interests and commissions. 14
Define salary, wage,
ABM_BM11SW-IIc-1
income, benefits. Week 3
Compute gross and net
ABM_BM11SW-IId-2
earnings.
Define each of the benefits
ABM_BM11SW-IIe-5
given to wage earners.
Distinguish taxable from
ABM_BM11SW-IIe-6
nontaxable benefits.
Week 4
Enumerate the standard
deductions with the
ABM_BM11SW-IIe-7
corresponding
Salaries & Wages computation.
Identify the variables
needed in the computation ABM_BM11SW-IIe-8
of the overtime. Week 5
Compute overtime pay. ABM_BM11SW-IIe-9
Use E-spread sheet in the
ABM_BM11SW-IIf-
computation of salary and
10
overtime pay Week 6
Present graphical
ABM_BM11SW-IIe-
representation of the details
13
or particulars of the salary
Compare the forms (textual,
ABM_BM11PAD-IIg-
tabular, and graphical) of
2
business data.
Analyze and interprets the
Week 7
data presented in the table
Presentation and using measures of central ABM_BM11PAD-IIh-
Analysis of Business tendency and variability 5
Data and tests of significant
differences.
Describe the different kinds
ABM_BM11PAD-IIi-
of graphs and its essential
6,7 Week 8
parts for data presentation.
Give a set of business data; ABM_BM11PAD-IIi-
(02)8292-7580/ (02)8421-0639
lpcnshscaa@[Link]
Republic of the Philippines
Department of Education
Schools Division of Las Piñas City
Las Piñas City National Senior High School – CAA Campus
119 Saging St.,Ph II, CAA, Las Piñas City
Accountancy, Business and Management
identify the graphs to be
8
used.
Draw the graph/table to ABM_BM11PAD-IIi-
present the data. 9
Analyze and interpret the
ABM_BM11PAD-IIi-
data presented in a
10
graph,table.
Use software (i.e. MS Excel, Week 9
SPSS) programs to compute
ABM_BM11PAD-IIj-
and present graphical
11
representation of business
data.
(02)8292-7580/ (02)8421-0639
lpcnshscaa@[Link]
