School Grade Level: 6

Teacher Cecille Anne Reyes Learning Area: Mathematics

Teaching Dates and
QUARTER 2nd
Time

GRADES 1 to 12
DETAILED LESSON
PLAN
I. OBJECTIVES
The learners demonstrate understanding of order of operations, ratio and proportion, percent, exponents, and
A. Content Standards
integers.
B. Performance The learners should be able to apply knowledge of order of operations, ratio and proportion, percent, exponents,
Standards and integers in mathematical problems and real-life situations,
Solves percent problems such as percent of increase/decrease,
commission, sales tax, and simple interest. (M6NS-IIe-144)
C. Learning
Learning Objectives:
Competencies /
At the end of the lesson, the learner should be able to:
Objectives
a. define sales tax,
b. derive a formula for finding sales tax; and
c. relate sales tax in real-life situations.
II. CONTENT Sales Tax
III. LEARNING
RESOURCES
A. References
1. Teacher’s Guide
Curriculum Guide pp. 192
pages
2. Learner’s Materials
pages
3. Textbook pages
4. Additional Materials
from Learning
Resources (LR) portal
B. Other Learning
Visual aid, projector and laptop
Resources

IV. PROCEDURES ANNOTATIONS

Head Start!
1. Everyone will stand for prayer led by the
student leader.
2. The teacher will greet the students.
B. Preliminary
3. Students will arrange their seats and pick up
Activities
litter.
4. The teacher will record the absence from class.
5. The teacher will remind the students of the
house rules.
Solution: KRA 4: Assessment
To find: Simple Interest after 2 and Reporting
years.
Principle amount = ₱12,000, r = Objective 11:
D. Reviewing Activity 1: Let’s Test! 12%, t = 2(given) Monitored and
previous  What is simple interest? evaluated learner
lesson or  What is the formula of simple interest? Using the simple interest formula, progress and
presenting SI = (P × R ×T)/100 achievement using
the new What is the simple interest on the principal amount of SI = (12,000× 12 × 2)/100 learner attainment
lesson. ₱12,000 in 2 years, if the interest rate is 12%? SI = ₱2,880 data.
(PPST 5.2.2)
Answer:
Simple interest after the end of 2
years will be ₱2,880.
F. Establishing a Activity 2: Decipher Me! Reference: KRA 1: Content
 https://rb.gy/av9pf Knowledge and
Pedagogy
Answer:
Sales Tax Objective 3:
__ __ __ __ __ __ __ __ Applied a range of
teaching strategies to
purpose for develop critical and
the lesson creative thinking, as
well as other higher-
order thinking skills.
(PPST 1.5.2)

Short Video Presentation KRA 3: Curriculum

Sales Tax Integration: and Planning
https://www.youtube.com/watch? Financial Literacy and ICT
v=pNPq3loKTPU Literacy Objective 9:
H. Presenting Selected, developed,
examples/ organized and used
instances of appropriate teaching
new lesson and learning
resources, including
ICT, to address
learning goals.
(PPST 4.5.2)
J. Discussing Discussion: KRA 1: Content
new concepts Integration: Knowledge and
and practicing Sales Tax Financial Literacy Pedagogy
new skills #1 It is a tax charged whenever goods or services are
sold. The seller collects sales tax from the buyer, and
then gives it to the government. Sales tax is Reference: Objective 1:
 https://www.basic- Applied knowledge of
mathematics.com/calculate-sales- content within and
represented as a percentage of the purchase price. tax.html across curriculum
The formula for calculating the sales tax on a good or teaching areas.
service is: selling price x sales tax rate, and when (PPST 1.1.2)
calculating the total cost of a purchase, the formula
is: total sale amount = selling price + sales tax.

Formula
Sales Tax = Selling Price x Sales Tax Rate
Total Sale Amount = Selling Price + Sales Tax Solution:
ST = SP x STR
Example 1 ST = 30 x 5%
A roll of plastic electrical tape costs ₱30. If the sales ST = 30 x 0.05
tax rate is 5%, then how much sales tax is being ST = 1.5
charge? What is the total cost for the tape including
tax? TSA = SP + ST
TSA = 30 + 1.5
TSA = 31.5

ST = SP x STR
ST = 400,000 x 6%
Example 2 ST = 400,000 x 0.06
You buy a house for ₱400,000 and pay a tax of 6%. ST = 24,000
How much is sales tax?
TSA = SP + ST
TSA = 400,000 + 24,000
TSA = 424,000
L. Discussing Activity 3: Try Me! Solution: KRA 4: Assessment
new concepts Directions: Solve the given problem. ST = SP x STR and Reporting
 ST = 25,000 x 3%
ST = 25,000 x 0.03 Objective 11:
ST = 750 Monitored and
TSA = SP + ST evaluated learner
and practicing Problem:
TSA = 25,000 + 750 progress and
new skills #2 You buy a laptop for ₱25,000 and pay 3% of tax. How
TSA = 25,750 achievement using
much is sales tax?
learner attainment
data.
(PPST 5.2.2)
Based on the lesson, let the students answer the Answer: KRA 3: Curriculum
questions that follows: 1. Sales Tax and Planning
1. What does the seller collect from the buyer, 2. Percentage
N. Developing
and then gives it to the government? 3. ST = SP x STR Objective 8:
mastery
2. For the purchase price, what does sales tax is TSA = SP + ST Participated in collegial
(Leads to
represented as? discussions that use
Formative
3. What was the formula for calculating the sales teacher and
Assessment
tax and the total cost of purchase? learner feedback to
3)
enrich teaching
practice.
(PPST 4.4.2)
P. Finding Answer: KRA 2: Learning
practical Group 1 Environment &
applications Activity 4: Let’s Solve! ST = SP x STR Diversity of Learners
of concepts a. The class will be divided into two for the group ST = 900,000 x 8%
and skills in activity. ST = 900,000 x 0.08 Objective 4:
daily living b. Each group will solve their given problem and ST = 72,000 Managed classroom
will present it to the class after both groups are structure to engage
done answering. TSA = SP + ST learners, individually or
TSA = 900,000 + 72,000 in groups, in
TSA = 972,000 meaningful exploration,
Problem: Group 2 discovery and hands-
Group 1 ST = SP x STR on activities within a
 ST = 400 x 3% range of physical
If the sales tax rate is 8%, then how much sales tax
ST = 400 x 0.03 learning environments.
would you pay for a new car that costs ₱900,000?
ST = 12 (PPST 2.3.2)
Group 2
TSA = SP + ST
If the sales tax rate is 3%, then how much sales tax
TSA = 400 + 12
would you pay for a ₱400 pair of pants?
TSA = 412
KRA 1: Content
Knowledge and
Sales Tax is a tax charged whenever goods or
Pedagogy
R. Making services are sold. Sales tax is represented as a
generalization percentage of the purchase price. The formula for
Objective 1:
and calculating the sales tax on a good or service is:
Applied knowledge of
abstractions selling price x sales tax rate, and when calculating
content within and
about lesson the total cost of a purchase, the formula is: total sale
across curriculum
amount = selling price + sales tax.
teaching areas.
(PPST 1.1.2)
T. Evaluating Activity 5: Your Turn! Answer: KRA 4: Assessment
Learning Directions: Solve the following given problems. 1. ST = SP x STR and Reporting
ST = 700,000 x 5%
1. Selling Price: 700,000 ST = 700,000 x 0.05 Objective 11:
Sales Tax Rate: 5% ST = 35,000 Monitored and
evaluated learner
2. Selling Price: 5,500 TSA = SP + ST progress and
Sales Tax Rate: 2% TSA = 700,000 + 35,000 achievement using
TSA = 735,000 learner attainment
3. Selling Price: 30,000 data.
Sales Tax Rate: 4% (PPST 5.2.2)

2. ST = SP x STR
ST = 5,500 x 2%
 ST = 5,500 x 0.02
ST = 110

TSA = SP + ST
TSA = 5,500 + 110
TSA = 5,610

3. ST = SP x STR
ST = 30,000 x 4%
ST = 30,000 x 0.04
ST = 1,200

TSA = SP + ST
TSA = 30,000 + 1,200
TSA = 31,200
V. Additional Let’s Get it Done! (HOMEWORK) Answer: KRA 5: Personal
activities for 1. ST = SP x STR Growth and
application or Activity 6: I’ve Done It! ST = 200,000 x 3% Professional
remediation Directions: Solve the problem to complete the table ST = 200,000 x 0.03 Development
below, show your solutions, and write it on a one ST = 6,000
whole sheet of paper. Objective 13:
TSA = SP + ST Applied a personal
TSA = 200,000 + 6,000 philosophy of teaching
Selling Price Sales Sales Total Sale TSA = 206,000 that is learner-
Tax Rate Tax Amount centered.
1. 200,000 3% 2. ST = SP x STR (PPST 7.1.2)
ST = 800 x 2%
2. 800 2% ST = 800 x 0.02
3. 60,000 4% ST = 16
4. 900,000 7% TSA = SP + ST
TSA = 800 + 16
 5. 3,000 2% TSA = 816

3. ST = SP x STR
ST = 60,000 x 4%
ST = 60,000 x 0.04
ST = 2,400

TSA = SP + ST
TSA = 60,000 + 2,400
TSA = 62,4000

4. ST = SP x STR
ST = 900,000 x 7%
ST = 900,000 x 0.07
ST = 63,000
TSA = SP + ST
TSA = 900,000 + 63,000
TSA = 963,000

5. ST = SP x STR
ST = 3,000 x 2%
ST = 3,000 x 0.02
ST = 60

TSA = SP + ST
TSA = 3,000 + 60
TSA = 3,060

V. REMARKS
VI. REFLECTION
A. No. Of learners
who earned 80% in
the evaluation
B. No. Of learners
who require
additional activities
for remediation who
scored below 80%
C. Did remedial
lesson work? No. Of
learners who have
caught up with the
lesson
D. No. Of learners
who continue to
require remediation
E. Which of my
teaching strategies
worked well? Why
did this work?

Prepared by: Observed by: Date: ________________

Cecille Anne Reyes Glebert Losentes

Practice Teacher Teacher