Format of this Lesson Plan is from DepEd Order No. 42, s.

2016

SENIOR HIGH SCHOOL Don Emilio Canonigo National Senior

School Grade Level Grade 12
High School
DAILY LESSON LOG Learning
Teacher Mrs. Mariz Añiro Business Math
Area
SY: 2022 – 2023
Teaching Date
September 12-15,2022 (4:00-5:00) Quarter First Quarter
and Time
First Semester

I. OBJECTIVES
A. Content The learners demonstrate an understanding of:
Standards 1. fractions
2. decimals and percentage
B. Performance The learners are able to:
Standards 1. Perform operations: addition, subtraction, multiplication and division accurately
2. Solve problems involving fractions, decimals and percent related to business
C. Learning
The learners express fractions to
Competencies /
Give real-life situations to illustrate fractions, decimals, and percent. decimals and percent forms and
Objectives
ABM_BM11FO-Ia-1 vice versa
Write the LC
ABM_BM11FO-Ia2
code for each
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s
Guide Pages
2. Learner’s
Materials
Pages
3. Textbook Business Mathematics, pp. Business Mathematics, pp. Business Mathematics, pp. 22- Business Mathematics, pp. 39-42
Pages 1-4 8-19 34
4. Additional
 Materials
from
Learning
Resource
(LR) portal
B. Other Learning Business Math module 1 and 2
Resource
IV. PROCEDURES
A. Reviewing  Greetings  Greetings  Greetings  Greetings
previous lesson  Attendance  Attendance  Attendance  Attendance
of presenting Review the previous Review the previous Answer the previous session
the new lesson. lesson lesson involving the use assignment.
involving conversion of fraction in computation of Assignment:
decimals and fractions to costs. 1. In a candy store, a PHP450.00
percent and vice versa by Ex. If you were ask to buy jar of candy is labeled, "50%
answering the following 1 1/2 kilos of strawberries off." What is the discount?
exercises. which costs PHP300 per What is the sale price of the jar
1. 1/2 = 50% kilo, how much should of candy?
2. 5/12 = 0.4166 = 41.67% you pay and how much Analysis: The phrase, "50%
3. 14% = 0.14 = 14/100 = will your change be if you off," refers to the rate.
7/50 pay a 500 peso bill? Solution: The rate is 50%.The
4. 2. 50% = 0.50 = 50/100 Answer: The price discount is: 0.50 x PHP450 =
= 1/2 PHP450 and the change is PHP225. The sale price is
5. 0.75 = 75% PHP50 calculated as follows:
6. 0.75 = 75% PHP450 original price - 225 –
7. 0.0065 = .65% discount 225 sale price
8. 45% = .45 Answer: The discount is
9. 3% = 0.03 PHP225 and the sale price is
PHP225.
2. How much will your money
earn if you will invest
PHP500,000 in the bank with
5%
interest per year?
Answer: The interest is
 PHP500,000 x .05= PHP25,000
per year.
According to the Oxford Use of percentage in Activity: If the price is right:
Illustrated computing the cost. Show the students different items
American Dictionary, Procedure: and they will guess the prices of
aliquot means as part or 1. The rate is usually given items.
portion of a whole. It as a percent. Example: Lenovo laptop
B. Establishing a
means known fraction of a 2. To find the discount,
purpose for the
whole. The following are multiply the rate by the
lesson
aliquot parts and are very original price.
useful for business 3. To find the sale price,
application, and business subtract the discount from
students and practitioners original price.
should understand this.
C. Presenting 1. 1/2 = 0.5 Now that we have a
examples / 2. 1/3= 0.333 procedure, we can
Instances of the 3. 2/3 = 0.667 solve the problem above.
new lesson 4. 1/5 = 0.2 Problem:
5. 2/5 = 0.4 In a video store, a DVD
that sells for PHP350 is
marked, "20% off". What
is the discount? What is
the sale price of the DVD?
Solution:
The rate is 20%
The discount is: 0.20 x
PHP350.00 = PHP70
The sale price is calculated
as follows:
PHP350 original price
- 70 – discount PHP280
sale price
Answer:
The discount is PHP70
and the sale price is
 PHP280.
Use fraction in computation Use the percentage
of costs: discounts that usually see at
Ex. If you were ask to buy 1 the malls during 'sale
1/2 kilos of pork which season' and discuss which
costs PHP195 per kilo, how has better offers.
D. Discussing new much should you pay and Ex. Sales discounts like
concepts and how much will your change those they see in the mall,
practicing new be if you pay a 1000 peso like if a shirt’s original
skills # 1 bill?) price is PP500 and there’s a
Answer: The price 10% discount, how much is
PHP292.50 and the the discounted price?
change is PHP 707.50 Answer: Discount is PHP
50 and the discounted price
is PHP 450.
Ask the students the Use percentage in
measurements of computing bank interest
seasonings used for (make them aware how
cooking and let them much they earn from their
identify which seasoning bank savings account)
E. Discussing new has the greatest and lowest simple/compound interest
concepts and amount. rates
practicing new Example: 1/2 tablespoon Ex. How much will your
skills #3 of salt, 1/4 tablespoon of money earn if you will
pepper invest PHP1 Million in the
bank with 8% interest per
year?
Answer: The interest is
PHP80,000 per year
F. Developing Provide another example Provide another example
mastery (Leads of use fraction in of use
to Formative computation of costs. percentage in computation
Assessment 3) If you were ask to buy 2 of sales
1/2 kilos of beef which discounts.
costs PHP200 per kilo, Example 1: In a
how much should you pay department store, a
 and how much will your PHP1000 dress is marked,
change be if you pay a "Save 25%."
1000 peso bill?) What is the discount?
Answer: The price is What is the sale price of
PHP500 and the change is the dress?
PHP500 Analysis: The phrase,
"Save 25%," refers to the
rate.
The original price of the
dress is PHP1000.
Solution: The rate is 25%.
The discount is: 0.25 x
PHP1000 = P250
The sale price is calculated
as follows:
PHP1000 original price
- 250 discount PHP750
sale price
Answer: The discount is
PHP250 and the sale price
is PHP750.
G. Finding When you are buying When you are buying 1. In a grocery store, Maria is
practical goods in the grocery or in goods in the mall, choosing between two brands of
applications of the market, calculating calculating price with sales laundry detergent that would
concepts and price per kilo and discounts are helpful give her lesser cost. Brand A
skills in daily weighing produce are knowledge that students with net content of 2.2 kg costs
living. basic knowledge that must know to determine PHP 144.75 and Brand B with
students must know. Also how much savings they net content of 900 grams costs
applying fractions in the can PHP 67.80. Which
correct measurements of get. brand will Maria use?
the ingredients in cooking Answer:
and baking. Compare their costs per
kilogram.
Brand A costs approximately
PHP65.80
 = 144.75 ÷2.2 per kg.
= PHP 65.80
Brand B cost approximately
PHP75.33
= 67.80 ÷ .9 per kg.
= PHP 75.33
Therefore, Maria will chose
brand A.
2. A department store is giving
sales
discount on selected items. How
much
would you pay for a pair of
shoes whose
original prize is PHP 1,350 with
a 20%
discount?
Answer:
The discounted price for the
shoes is P1080
= 1350 - .20 (1350)
= .80 (1350)
= P1080
Calculating price per kilo It is very helpful that the
and weighing produce are students will know how to
basic knowledge that compute the discounted
students must know price of goods so they can
H. Making especially when they are compare which one has a
generalization buying in a grocery or good offer and will be able
and abstractions selling in their own to save money while
about the lesson business. knowing how to compute
the interest rates earned in
investments will
encourage
or motivate them to save.
I. Evaluating Short Test: Short Test: Problem 1: Sonia baked 5 Problem 1:
Learning 1. Richard and his son In a grocery store, a dozens of cupcakes which cost As of this month’s cut of date,
went fishing. Richard PHP300 case of soda is her a total of PHP 2675. How the current total amount due from
caught 3 3/4 kg of fish labeled, "Get a 20% much should she sell each your purchases using your credit
while his son caught 2 1/4 discount." What is the cupcake if she wants to get a card is P99,386.59. The
kg of fish. What is the discount? What is the sale 25% profit? minimum required payment is
total weight of the fishes price of the case of soda? Solution: 5% of the total amount due. If
that they caught? Analysis: The phrase, "Get = 2675x.25 (2675) you pay only the minimum
If they sell it to the market a 20% discount," refers to = 1.25 x 2675 required payment, a
at PHP100 per kilo, how the rate. =3343.75 financing charge of 3.4% of the
much will it cost? Solution: The rate is 20%. remaining balance will be
Answer: Total weight is 6 The discount is: 0.20 x charged to the next bill, assuming
kg and the price PHP300 = PHP60 you will refrain from using your
is PHP600 The sale price is calculated credit card on any of your
as follows: purchases for the next three
PhP300 original months and you pay only the
price minimum required balance each
- 60 discount month, compute your expected
240 sale price monthly bill for the next three
Answer: The discount is months. Assume also that you
PHP 60 and the sale price always pay on or before the due
is PHP240. date.
2. Use percentage in Solution:
computing bank interest Observe that after 3 monthly
Ex. How much will your payments march to may (you
money earn if you will would have paid a total of
invest PHP100,000 in the P4,969.33+
bank with 6% interest per P4,881.37 + P4,794.97=
year? P14,645.67.
Answer: The interest is However, only the deduction
PHP100,000 x .06 from your original debt is
= PHP6,000 per year. P99,386.59 –
P94,202.03=P5,184.56.
Hence, every time we keep
paying only the minimum
 required payment, more money
goes to interest payments other
than payment of actual debt.
Problem 2:
Senior Citizens and persons with
dis abilities are given a 20%
discount in food items. If a child
with disability gives P100 bill to
pay for an ice cream that cost
P55 inclusive of vat, how much
change will be the child receive?
Solution:
Since 55/ 1.12 = P49.11 (vatable
amount)
The 20% discount is applied to
49.11. hence the child will pay
only 0.80 (49.11)=39.30 and the
change is 60.70
J. Additional Assignment: Assignment: Take home activities/ Have an advance reading about
activities for 1. Go to the grocery store 1.In a candy store, a assignment: the next lesson, Ratio and
application or and list down the goods PHP450.00 jar of candy is 1. Albert and William are proportions.
remediation that used fraction to labeled, "50% off." What candidates. Albert received
determine how much it is the discount? What is 2500 votes while William
costs. the sale price of the jar of received 3000 votes. What is the
Answer: Fractions of a candy? Analysis: The ratio of Albert’s vote against
kilogram in meat, fish, phrase, "50% off," refers William’s?
rice, vegetables and fruits to the rate. Solution: The Albert = 2500
1 1/2 kilo of chicken rate is 50%.The discount = 2500/500
2 1/4 kilo of fish is: 0.50 x PHP450 = =5
20 1/2 kilo of rice PHP225. The sale price is William = 3000
1 1/4 kilo of tomatoes calculated as follows: = 3000/500
3 1/2 kilo of grapes =6
PHP450 original price = 2500:3000 or 5:6
- 225 - discount 2. Liezel, Maricel and Smoky
225 sale price are
 Answer: The discount is partners. Their capital balances
PHP225 and the sale price are P10,000.00, P20,000.00, and
is PHP225. P30,000.00, respectively. What
2. How much will your is their capital ratio?
money earn if you will Liezel = 10,0000
invest PHP500,000 in the Maricel = 20,0000
bank with 5% interest per Smoky = 30,000
year?
Answer: The interest is = (10,0000:20,000:30,0000)
PHP500,000 x .05= /10,000
PHP25,000 per year. = 1:2:3
V. REMARKS:
VI. REFLECTION:
A. No of learners
who earned 80%
in the evaluation
B. No. of learners
who require
additional
activities for
remediation
C. Did the remedial
lessons work?
No,
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
used/discover
which I wish to
share with other
teachers?
For improvement, enhancement and/ or clarification of any DepEd material used, kindly submit feedback to bld.tld@deped.gov.ph

Prepared by:
MARIZ B. AÑIRO
Teacher II
Approved by:

PATRICIO M. MANUNDAN
School Head