K to 12 BASIC EDUCATION CURRICULUM

SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

Grade: 11 No. of Hours/Semester: 80 hours/semester

Core Subject Title: Business Mathematics Pre-requisite:

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.

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

Fundamental Operations The learners demonstrate The learners are able to: The learners
1. Perform fundamental
on: Fractions an understanding of: operations on fractions ABM_BM11FO-Ia-1
1. Perform operations: and decimals
Decimals
Percentag addition, subtraction, 2. Express fractions to
1. fractions
e multiplication and decimals and percent ABM_BM11FO-Ia-2
2. decimals
division accurately forms and vice versa
and
2. Solve problems
percentage 3. Illustrate how decimals and
involving fractions, ABM_BM11FO-Ib-3
fractions can be written in
decimals and percent
terms of percent
related to business
4. Give real-life situations
to illustrate fractions, ABM_BM11FO-Ic-4
decimals, and percent

5. Solve problems involving

ABM_BM11FO-Id-5
fractions, decimals, and

K to 12 Senior High School ABM Specialized Subject – Business Math December Page 1 of
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 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

percent
Ratio & Proportion key concepts of ratio 1. formulate and solve 1. Compare and
differentiate ratio and ABM_BM11RP-Ie-1
and proportion problems involving rate
ratio and proportion 2. Write proportions
illustrating real-life
2. use the concept of situations ABM_BM11RP-Ie-2
proportion in making 3. Identify the different kinds
of proportion and
life- decisions give examples for ABM_BM11RP-Ie-3
each

K to 12 Senior High School ABM Specialized Subject – Business Math December Page 2 of
2013
CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE
4. Solve problems involving
direct, inverse and
partitive proportion ABM_BM11RP-If-4
Buying and Selling key concepts in buying Analyze and solve problems 1. Differentiate Mark-on, ABM_BM11BS-Ig-1
and selling on important factors in Mark down and Mark-up
managing a business: buying 2. Illustrate how Mark-
on, Mark-down, and
products and selling Mark-up are obtained ABM_BM11BS-Ih-2
products 3. Differentiate mark-up
from ABM_BM11BS-Ih-3
margins
4. Describe how gross
margins is used in sales ABM_BM11BS-Ih-4
5. Illustrate how to
compute single trade
discounts and discount ABM_BM11BS-Ih-5
series
6. Differentiate profit from ABM_BM11BS-Ii-6
loss
7. Illustrate how profit is
obtained and how to ABM_BM11BS-Ii-7
avoid
loss in a given transaction
8. Define break-even;
illustrate how to ABM_BM11BS-Ij-8
determine
break-even point
9. Solve problems involving
buying and selling ABM_BM11BS-Ij-9
products
10. Illustrate how interest
is computed
 specifically as applied ABM_BM11BS-Ij-10
to mortgage,
amortization, and on
services/utilities and
on
deposits and loans
11. Illustrate the different
types of commissions ABM_BM11BS-IIa-11
12. Compute commissions on
cash basis and
commission on ABM_BM11BS-IIa-12
instalment basis
CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE
13. Illustrate how to obtain
down payment, gross ABM_BM11BS-IIa-13
balance, and
current increased
balance
14. Solve problems
ABM_BM11BS-IIb-14
involving interests and
commissions
Salaries and Wages the fundamental apply appropriate 1. Define salary, wage,
income, benefits ABM_BM11SW-IIc-1
operations of mathematics mathematical operation in 2. Compute gross and net
earnings ABM_BM11SW-IId-2
as applied in salaries and computing salaries and
3. Differentiate gross from
wages wages net ABM_BM11SW-IId-3
earnings
4. Enumerate the benefits of a
wage earner ABM_BM11SW-IIe-4
5. Define each of the benefits
given to wage earners ABM_BM11SW-IIe-5
6. Distinguishe taxable from
nontaxable benefits ABM_BM11SW-IIe-6
7. Enumerate the standard
deductions with the ABM_BM11SW- IIe-7
corresponding
computation
8. Identify the variables
needed in the
computation of the ABM_BM11SW- IIe -8
overtime
9. Compute overtime pay ABM_BM11SW- IIe -9
10. Use E- spread sheet in the
computation of salary
and overtime pay ABM_BM11SW- IIf
 -10
11. Present graphical
representation of the ABM_BM11SW- IIf
details -13
or particulars of the
salary.
Presentation and Analysis business data present them solve problems in real-life 1. Show samples of
business data ABM_BM11PAD-IIg-1
of Business Data in graphs, charts, and business situations, present
2. Compare the forms
tables data in graphical form, and (textual, tabular, ABM_BM11PAD-IIg-2
analyze them and
graphical) of data
CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE
presentation
3. Identify the essential
parts of a table ABM_BM11PAD-IIg-3
4. Draw the table to present
the data ABM_BM11PAD-IIh-4
5. Analyze and interprets the
data presented in the
table using measures of ABM_BM11PAD-IIh-5
central tendency and
variability and tests of
significant
differences
6. Describe the different
kinds of graphs for data
presentation ABM_BM11PAD-IIi-6
7. Describe the essential
parts of a graph ABM_BM11PAD-IIi-7
8. Give a set of business data;
identify the graphs to
be used ABM_BM11PAD-IIi-8
9. Draw the graph/table to
present the data ABM_BM11PAD-IIi-9
10. Analyze and interpret
the data presented in a ABM_BM11PAD-IIi-10
graph/table
11. Use software (i.e., MS
Excel, SPSS) programs
ABM_BM11PAD-IIj-11
to compute and present
graphical
representation of
business data
 Code Book Legend Sample: ABM_BM11FO-Ia-1

LEGEND SAMPLE DOMAIN/ CONTENT/ COMPONENT CODE

Learning Area and

Accountancy, Business
Strand/ Subject or
and Management Fundamental Operations FO
Specialization
First Entry

Grade Level Grade 11 ABM_BM11FO

Ratio & Proportion RP

Business Math
Domain/Content/
Uppercase Letter/s Fundamental
Component/ Topic
Operations
-
Buying and Selling BS
Roman Numeral
Quarter First Quarter I
*Zero if no specific quarter
Lowercase Letter/s
*Put a hyphen (-) in Salaries and Wages SW
Week Week one a
between letters to indicate
more than a specific week
-
perform fundamental Presentation and Analysis of Business Data PAD
Arabic Number Competency operations on 1
fractions and decimals