Grades 1 PURO NATIONAL HIGH Grade

to 12
School GRADE 11
SCHOOL Level
DAILY Learning GENERAL
LESSON Teacher ANAMAE R. ACUESTA
Area MATHEMATICS
LOG
Dates and Time APRIL 20, 2021 Quarter 2ND

I. OBJECTIVES

A. Content Standards
The learner demonstrates understanding of key concepts of simple
interests.
The learner is able to investigate, analyze and solve problems
B. Performance Standards
involving simple interests using appropriate business and financial
instruments.
C. Learning Competencies/ At the end of the lesson the learners are expected to:
Objectives 1. Compute interest, maturity value future value and present value
Write the LC code for each in simple interest environment. (M11GM-11a-b-1)

II. CONTENT Basic Business Mathematics (Simple Interest)

III. LEARNING RESOURCES

A. References
1. Teacher’s Guide pages 153 - 161
2. Learner’s Materials pages 135 - 143
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)
portal
B. Other Learning Resources www.cdc.qov/handwashing
www.covid19.who.int/region/searo/country/th
www.lawphil.net/statutes/repacts/ra2003/ra_9231_2003.html

IV. PROCEDURES
A. Reviewing previous lesson Group Game: TEXT TWIST WITH A TWIST
or presenting the new Directions:
lesson a. Arrange everyone into teams of 2. Hand each team a set of
numbers and ask everyone to take a number. Have the team
select one person to be the leader of the team.
b. The goal of the game is to be the first team to rearrange
themselves to the number that a teacher call. The leaders can
help rearrange them to their appropriate positions. Once the
team rearranges themselves, they have to raise their hands
and stand in place.
c. The first team to arrange themselves correctly automatically
receives five points. The other one will do the text twist.
d. The jumbled letters with its corresponding meaning will be
shown through PowerPoint. The team who failed in the
number game will be the one to answer the first four words.
They will be given 10 seconds in each word. Each correct
answer is equivalent to one point.
 e. The process repeats until the last word is done.
f. The team that earns the highest score wins the game.

(Example: ENDLER – a person or institution who invests the

money or makes the fund available. Answer: LENDER)
B. Establishing a purpose for The teacher will say, “We are now familiar with the terms which
the lesson have something to do with our lesson this morning. Today, at the
end of this session, you are expected to compute interest, maturity
value, future value and present value in simple interest
environment.”
C. Presenting The teacher will present examples about problems involving
examples/instances of the simple interest.
new lesson
(Sample: Suppose you plan to invest 100,000.00 in a bank that
offers 3% simple interest. How much interest will be earned? How
much will be your money after 6 years?)

D. Discussing new concepts The teacher will discuss the procedure/ formula and some examples
and practicing new skills #1 in finding simple interest.

The teacher will ask the following questions.

1. Given the rate, time, and Simple interest, how will you find the
Principal?
2. Given the Principal, time and Simple Interest, how will you
find the rate?
3. Given the Principal, rate and Simple interest, how will find the
time?

Let the students answer some of the given examples on the board.
E. Discussing new concepts How will you solve for the maturity/future value?
and practicing new skills #2
The teacher will discuss the two ways to solve for the maturity/future
value.
F. Developing mastery (leads Divide the class into five groups. Let them do the assigned task.
to Formative Assessment 3)
General Directions:
1. Write your solutions in a ½ crosswise sheet of paper.
2. Present only the solutions for the assigned number to your
group and write it in a manila paper for discussion.

Group 1: RANK THE COUNTRIES (Current Issues and Araling

Panlipunan Integration)

Directions:

Below are the 5 countries in Southeast Asia with the most

numbered confirmed cases of COVID19 from January 3, 2021 –
April 16, 2021. Find its RANK in terms of the number of cases by
solving the given problems in Table 1. Choose the answer from
Column 2 in Table 2 that will tell the rank. For presentation,
complete the table by writing the rank opposite to each country and
write your solution for number 1 & 2 in a manila paper.
After the presentation ask the following questions:

1. Based from your previous studies in Araling Panlipunan, how

many countries belong to South East Asia?
2. Enumerate the South East Asian Countries.
3. The teacher will show the number of Coved 19 case in all
South East Asian Countries according to its rank.

Table 1
COUNTR
PROBLEM RANK
Y
Given: P = 10,000; r = 8% and t = 15 yrs.,
Philippines
find I s
Given: r = 2% ; t = 5 yrs. and I s = 10,000,
Myanmar
find P
Given: P = 360,000; t = 2 yrs., I s = 3,600,
Indonesia
find r
Given: P = 300,000; r = 10.5%;
I s = 157,500, find t Singapore
Given: P = 50,000; r = 9.5% and t = 2 yrs.,
Malaysia
find F

Table 2

Rank Answer
1 0.5%
2 12,000.00
3 59,500.00
4 100,000.00
5 5

Group 2: HAND WASHING COLORING ACTIVITY (WinS and Arts

Integration)

Directions:

Compute for the unknown. Select your answer from the Hand
Washing Picture below the table and color it according to the
designated color to each problem. Use only the primary colors. For
your presentation, write your solution for number 3 & 4 in a manila
paper.

Problem Color
Given: P = 10,000; r = 8% and t = 15 yrs., find I s Red
Given: r = 2% ; t = 5 yrs. and I s = 10,000, find P Green
Given: P = 360,000; t = 2 yrs., I s = 3,600, find r Blue
Given: P = 300,000; r = 10.5%; I s = 157,500, find t Yellow
What is the amount of maturity value (F) of a loan for
Orange
50,000.00 at 9.5% simple interest for 2 years?
 After the presentation, the teacher will ask the following:

1. What are the three primary colors?

2. What colors should be mixed that will result to orange?
Green?
3. Why is hand washing important?
4. When must hand washing be performed?

Group 3: YOU A-MAZE ME! (Child Protection Policy Integration)

Directions:
Jhonny wants to go to school. Help him find his way by
following the path of correct answers through the maze. Determine
the answer in each envelop and follow the correct answer to the next
envelop. The right answers will lead Jhonny to school. Upon
reaching each envelop, you should get the strip of paper inside of it
and then paste it on each box below the maze according to its order.
If answered correctly, a phrase will be revealed. Color the right path
with yellow so that he will be guided every time he would go to
school.
 After the presentation of output, ask the following questions:

1. What is child labor?

2. When does children's work become child labor?

G. Finding practical Ask the students:

applications of concepts and  Why is it important for us to learn the concept of simple
skills in daily living interest?

Let them answer this problem in their seats.

In order to have 10,000.00 in 3 years, how much should you

invest if the simple interest rate is 5%?

H. Making generalizations and Ask the learners:

abstractions about the
lesson 1. What is the formula in finding the simple interest? Identify
each variable represents.
2. What is the formula in finding the present value in a simple
interest environment?
3. How to find the maturity/future value in a simple interest
environment?
I. Evaluating learning A. Complete the table below. Write it in a ½ crosswise sheet of
paper and show your solutions at the back.

Principal Rate Time Simple Maturity Value

(P) (r) (t) Interest ( I s) (F)
(1) 2.5% 4 1,500.00 (2)
25,000 12% 5 (3) (4)

B. Solve the problem.

1. If an entrepreneur applies for a loan amounting to
500,000.00 in a bank, the simple interest of which is
157,500.00, what interest rate is being charged?
J. Additional activities for Solve the following problems:
application or remediation
1. Find the simple interest on a loan of 65,000.00 if the loan is
given at a rate of 20% and is due in 3 years.
2. Marah invested a certain amount of 10% simple interest per
year. After 2 years, the interest she received amounted to
3,000.00 how much did she invest?
3. Miko borrowed 25,000.00 at 10% annual simple interest rate.
How much should she pay after 3 years and 6 months?
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. 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 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 use/discover
which I wish to share with
other teachers?

Prepared by:

ANAMAE R. ACUESTA
Teacher – III

Noted:

ROSA MYRA T. FRANCO

Principal - I
MATH WORD PROBLEM
RUBRIC
Direction: Solve the given problems from the table below and match them to its corresponding answer that can be
found
in the picture. Each problem has its corresponding color that will guide you in coloring the Hand Washing
Picture.
Write your solutions in a 1 whole sheet of paper. For presentation, Write your solution and answer for item #1
only in a manila paper.

Problem Color
Given: P = 10,000; r = 8% and t = 15 yrs., find I s Red
Given: r = 2% ; t = 5 yrs. and I s = 10,000, find P Green
Given: P = 360,000; t = 2 yrs., I s = 3,600, find r Blue
Given: P = 300,000; r = 10.5%; I s = 157,500, find t Yellow
What is the amount of maturity value (F) of a loan for
Orange
50,000.00 at 9.5% simple interest for 2 years?
work

 Work is appropriate to child's age and mental capabilities

 Supervised by responsible and caring adults
 Limited hours of work; does not hinder the child from going to school, playing or resting
 Workplace is kept safe and child friendly, does not pose hazards to health and life of the child
 Child's physical, emotional and mental well-being are nourished even in the work environment
 Child works voluntarily to participate in the family responsibility of maintaining the household
 Child is justly compensated materially and psychologically
 Child's work is regulated by law or governed by family/community norms and values
 Child's work serves as a vehicle for social advancement and improvement in the child's quality
of life

Republic of the Philippines

Congress of the Philippines
Metro Manila

Twelfth Congress
Third Regular Session

Begun and held in Metro Manila, on Monday, the twenty-eighth day of July, two thousand three.

Republic Act No. 9231             December 19, 2003

AN ACT PROVIDING FOR THE ELIMINATION OF THE WORST FORMS OF CHILD LABOR AND
AFFORDING STRONGER PROTECTION FOR THE WORKING CHILD, AMENDING FOR THIS PURPOSE
REPUBLIC ACTNO. 7610, AS AMENDED, OTHERWISE KNOWN AS THE "SPECIAL PROTECTION OF
CHILDREN AGAINST CHILD ABUSE, EXPLOITATION AND DISCRIMINATION ACT"

Be it enacted by the Senate and the House of Representatives of the Philippines in Congress assembled:

Section 1. Section 2 of Republic Act No. 7610, as amended, otherwise known as the "Special Protection of
Children Against Child Abuse, Exploitation and Discrimination Act", is hereby amended to read as follows:

"Sec. 2. Declaration of State Policy and Principles. - It is hereby declared to be the policy of the State to
provide special protection to children from all forms of abuse, neglect, cruelty, exploitation and
 discrimination, and other conditions prejudicial to their development including child labor and its worst
forms; provide sanctions for their commission and carry out a program for prevention and deterrence of
and crisis intervention in situations of child abuse, exploitation and discrimination. The State shall
intervene on behalf of the child when the parent, guardian, teacher or person having care or custody of
the child fails or is unable to protect the child against abuse, exploitation and discrimination or when such
acts against the child are committed by the said parent, guardian, teacher or person having care and
custody of the same.

"It shall be the policy of the State to protect and rehabilitate children gravely threatened or endangered
by circumstances which affect or will affect their survival and normal development and over which they
have no control.

"The best interests of children shall be the paramount consideration in all actions concerning them,
whether undertaken by public or private social welfare institutions, courts of law, administrative
authorities, and legislative bodies, consistent with the principle of First Call for Children as enunciated in
the United Nations Convention on the Rights of the Child. Every effort shall be exerted to promote the
welfare of children and enhance their opportunities for a useful and happy life."

Section 2. Section 12 of the same Act, as amended, is hereby further amended to read as follows:

"Sec. 2. Employment of Children - Children below fifteen (15) years of age shall not be employed except:

"1) When a child works directly under the sole responsibility of his/her parents or legal guardian
and where only members of his/her family are employed: Provided, however, That his/her
employment neither endangers his/her life, safety, health, and morals, nor impairs his/her normal
development: Provided, further, That the parent or legal guardian shall provide the said child with
the prescribed primary and/or secondary education; or

"2) Where a child's employment or participation in public entertainment or information through

cinema, theater, radio, television or other forms of media is essential: Provided, That the
employment contract is concluded by the child's parents or legal guardian, with the express
agreement of the child concerned, if possible, and the approval of the Department of Labor and
Employment: Provided, further, That the following requirements in all instances are strictly
complied with:

"(a) The employer shall ensure the protection, health, safety, morals and normal
development of the child;

"(b) The employer shall institute measures to prevent the child's exploitation or
discrimination taking into account the system and level of remuneration, and the duration
and arrangement of working time; and

"(c) The employer shall formulate and implement, subject to the approval and supervision
of competent authorities, a continuing program for training and skills acquisition of the
child.

"In the above-exceptional cases where any such child may be employed, the employer shall first
secure, before engaging such child, a work permit from the Department of Labor and
Employment which shall ensure observance of the above requirements.

"For purposes of this Article, the term "child" shall apply to all persons under eighteen (18) years
of age."

Section 3. The same Act, as amended, is hereby further amended by adding new sections to be denominated
as Sections 12-A, 12-B, 12-C, and 12-D to read as follows:

"Sec. 2-A. Hours of Work of a Working Child. - Under the exceptions provided in Section 12 of this Act,
as amended:
"(1) A child below fifteen (15) years of age may be allowed to work for not more than twenty (20) hours a
week: Provided, That the work shall not be more than four (4) hours at any given day;

"(2) A child fifteen (15) years of age but below eighteen (18) shall not be allowed to work for more than
eight (8) hours a day, and in no case beyond forty (40) hours a week;

"(3) No child below fifteen (15) years of age shall be allowed to work between eight o'clock in the
evening and six o'clock in the morning of the following day and no child fifteen (15) years of age but
below eighteen (18) shall be allowed to work between ten o'clock in the evening and six o'clock in the
morning of the following day."

"Sec. 12-B. Ownership, Usage and Administration of the Working Child's Income. - The wages, salaries,
earnings and other income of the working child shall belong to him/her in ownership and shall be set
aside primarily for his/her support, education or skills acquisition and secondarily to the collective needs
of the family: Provided, That not more than twenty percent (20%) of the child's income may be used for
the collective needs of the family.

"The income of the working child and/or the property acquired through the work of the child shall be
administered by both parents. In the absence or incapacity of either of the parents, the other parent shall
administer the same. In case both parents are absent or incapacitated, the order of preference on
parental authority as provided for under the Family Code shall apply.

"Sec. 12-C. Trust Fund to Preserve Part of the Working Child's Income. - The parent or legal guardian of
a working child below eighteen (18) years of age shall set up a trust fund for at least thirty percent (30%)
of the earnings of the child whose wages and salaries from work and other income amount to at least
two hundred thousand pesos (P200,000.00) annually, for which he/she shall render a semi-annual
accounting of the fund to the Department of Labor and Employment, in compliance with the provisions of
this Act. The child shall have full control over the trust fund upon reaching the age of majority.

"Sec. 12-D. Prohibition Against Worst Forms of Child Labor. - No child shall be engaged in the worst
forms of child labor. The phrase "worst forms of child labor" shall refer to any of the following:

"(1) All forms of slavery, as defined under the "Anti-trafficking in Persons Act of 2003", or
practices similar to slavery such as sale and trafficking of children, debt bondage and serfdom
and forced or compulsory labor, including recruitment of children for use in armed conflict; or

"(2) The use, procuring, offering or exposing of a child for prostitution, for the production of
pornography or for pornographic performances; or

"(3) The use, procuring or offering of a child for illegal or illicit activities, including the production
and trafficking of dangerous drugs and volatile substances prohibited under existing laws; or

"(4) Work which, by its nature or the circumstances in which it is carried out, is hazardous or
likely to be harmful to the health, safety or morals of children, such that it:

"a) Debases, degrades or demeans the intrinsic worth and dignity of a child as a human
being; or

"b) Exposes the child to physical, emotional or sexual abuse, or is found to be highly
stressful psychologically or may prejudice morals; or

"c) Is performed underground, underwater or at dangerous heights; or

"d) Involves the use of dangerous machinery, equipment and tools such as power-driven
or explosive power-actuated tools; or
 "e) Exposes the child to physical danger such as, but not limited to the dangerous feats
of balancing, physical strength or contortion, or which requires the manual transport of
heavy loads; or

"f) Is performed in an unhealthy environment exposing the child to hazardous working

conditions, elements, substances, co-agents or processes involving ionizing, radiation,
fire, flammable substances, noxious components and the like, or to extreme
temperatures, noise levels, or vibrations; or

"g) Is performed under particularly difficult conditions; or

"h) Exposes the child to biological agents such as bacteria, fungi, viruses, protozoans,
nematodes and other parasites; or

"i) Involves the manufacture or handling of explosives and other pyrotechnic products."

Section 4. Section 13 of the same Act is hereby amended to read as follows:

"Sec. 13. Access to Education and Training for Working Children - "a) No child shall be deprived of
formal or non-formal education. In all cases of employment allowed in this Act, the employer shall
provide a working child with access to at least primary and secondary education.

"b) To ensure and guarantee the access of the working child to education and training, the Department
of Education (DEPED) shall: (1) formulate, promulgate, and implement relevant and effective course
designs and educational programs; (2) conduct the necessary training for the implementation of the
appropriate curriculum for the purpose; (3) ensure the availability of the needed educational facilities and
materials; and (4) conduct continuing research and development program for the necessary and relevant
alternative education of the working child.

"c) The DEPED shall promulgate a course design under its non-formal education program aimed at
promoting the intellectual, moral and vocational efficiency of working children who have not undergone
or finished elementary or secondary education. Such course design shall integrate the learning process
deemed most effective under given circumstances."

Section 5. Section 14 of the same Act is hereby amended to read as follows:

"Sec. 14. Prohibition on the Employment of Children in Certain Advertisements. - No child shall be

employed as a model in any advertisement directly or indirectly promoting alcoholic beverages,
intoxicating drinks, tobacco and its byproducts, gambling or any form of violence or pornography."

Section 6. Section 16 of the same Act, is hereby amended to read as follows:

"Sec. 16. Penal Provisions -

"a) Any employer who violates Sections 12, 12-A, and Section 14 of this act, as amended, shall be
penalized by imprisonment of six (6) months and one (1) day to six (6) years or a fine of not less than
Fifty thousand pesos (P50,000.00) but not more than Three hundred thousand pesos (P300,000.00) or
both at the discretion of the court.

"b) Any person who violates the provision of Section 12-D of this act or the employer of the subcontractor
who employs, or the one who facilitates the employment of a child in hazardous work, shall suffer the
penalty of a fine of not less than One hundred thousand pesos (P100,000.00) but not more than One
million pesos (P1,000,000.00), or imprisonment of not less than twelve (12) years and one (1) day to
twenty (20) years, or both such fine and imprisonment at the discretion of the court.
 "c) Any person who violates Sections 12-D(1) and 12-D(2) shall be prosecuted and penalized in
accordance with the penalty provided for by R. A. 9208 otherwise known as the "Anti-trafficking
in Persons Act of 2003": Provided, That Such penalty shall be imposed in its maximum period.

"d) Any person who violates Section 12-D (3) shall be prosecuted and penalized in accordance with R.A.
9165, otherwise known as the "Comprehensive Dangerous Drugs Act of 2002"; Provided, That such
penalty shall be imposed in its maximum period.

"e) If a corporation commits any of the violations aforecited, the board of directors/trustees and officers,
which include the president, treasurer and secretary of the said corporation who participated in or
knowingly allowed the violation, shall be penalized accordingly as provided for under this Section.

"f) Parents, biological or by legal fiction, and legal guardians found to be violating Sections 12, 12-A, 12-
B and 12-C of this Act shall pay a fine of not less than Ten thousand pesos (P10,000.00) but not more
than One hundred thousand pesos (P100,000.00), or be required to render community service for not
less than thirty (30) days but not more than one (1) year, or both such fine and community service at the
discretion of the court: Provided, That the maximum length of community service shall be imposed on
parents or legal guardians who have violated the provisions of this Act three (3) times; Provided, further,
That in addition to the community service, the penalty of imprisonment of thirty (30) days but not more
than one (1) year or both at the discretion of the court, shall be imposed on the parents or legal
guardians who have violated the provisions of this Act more than three (3) times.

"g) The Secretary, of Labor and Employment or his/her duly authorized representative may, after due
notice and hearing, order the closure of any business firm or establishment found to have violated any of
the provisions of this Act more than three (3) times. He/she shall likewise order the immediate closure of
such firm or establishment if:

"(1) The violation of any provision of this Act has resulted in the death, insanity or serious
physical injury of a child employed in such establishment; or

"(2) Such firm or establishment is engaged or employed in prostitution or in obscene or lewd

shows.

"h) In case of such closure, the employer shall be required to pay the employee(s) the separation pay
and other monetary benefits provided for by law."

Section 7. The same Act is hereby further amended by adding a new section to be denominated as Section 16-
A, to read as follows:

"Sec. 16-A. Trust Fund from Fines and Penalties - The fine imposed by the court shall be treated as a
Trust Fund, administered by the Department of Labor and Employment and disbursed exclusively for the
needs, including the costs of rehabilitation and reintegration into the mainstream of society of the
working children who are victims of the violations of this Act, and for the programs and projects that will
prevent acts of child labor."

Section 8. Section 27 of the same Act is hereby amended to read as follows:

"Sec. 27. Who May File a Complaint - Complaints on cases of unlawful acts committed against children
as enumerated herein may be filed by the following:

"(a) Offended party;

"(b) Parents or guardians;

"(c) Ascendant or collateral relative within the third degree of consanguinity;

"(d) Officer, social worker or representative of a licensed child-caring institution;

 "(e) Officer or social worker of the Department of Social Welfare and Development;

"(f) Barangay chairman of the place where the violation occurred, where the child is residing or
employed; or

"(g) At least three (3) concerned, responsible citizens where the violation occurred."

Section 9. The same Act is hereby further amended by adding new sections to Section 16 to be denominated as
Sections 16-A, 16-B and 16-C to read as follows:

"Sec. 16-A. Jurisdiction - The family courts shall have original jurisdiction over all cases involving
offenses punishable under this Act: Provided, That in cities or provinces where there are no family courts
yet, the regional trial courts and the municipal trial courts shall have concurrent jurisdiction depending on
the penalties prescribed for the offense charged.

"The preliminary investigation of cases filed under this Act shall be terminated within a period of thirty
(30) days from the date of filing.

"If the preliminary investigation establishes a prima facie case, then the corresponding information shall
be filed in court within forty eight (48) hours from the termination of the investigation.

"Trial of cases under this Act shall be terminated by the court not later than ninety (90) days from the
date of filing of information. Decision on said cases shall be rendered within a period of fifteen (15) days
from the date of submission of the case.

"Sec. 15. Exemptions from Filing Fees. - When the victim of child labor institutes a separate civil action
for the recovery of civil damages, he/she shall be exempt from payment of filing fees.

"Sec. 16-C. Access to Immediate Legal, Medical and Psycho-Social Services - The working child shall
have the right to free legal, medical and psycho-social services to be provided by the State."

Section 10. Implementing Rules and Regulations - The Secretary of Labor and Employment, in coordination
with the Committees on Labor and Employment of both Houses of Congress, shall issue the necessary
Implementing Rules and Regulations (IRR) to effectively implement the provisions of this Act, in consultation
with concerned public and private sectors, within sixty (60) days from the effectivity of this Act.

Such rules and regulations shall take effect upon their publication in two (2) national newspapers of
general circulation.

Section 11. Separability Clause. - If any provision of this Act is declared invalid or unconstitutional, the validity of
the remaining provisions hereof shall remain in full force and effect.

Section 12. Repealing Clause. - All laws, decrees, or rules inconsistent with the provisions of this Act are hereby
repealed or modified accordingly.

Section 13. Effectivity. - This Act shall take effect fifteen (15) days from the date of its complete publication in
the Official Gazette or in at least two (2) national newspapers of general circulation.