Grades 11 / 12 School MONKAYO NATIONAL HIGH SCOOL Grade Level 12

DAILY LESSON PLAN Teacher GIFT ANNE G. CLARION Learning Area BUSINESS MATHEMATICS
Teaching Dates and Time October 17-21, 2022 Quarter 1

Day 1 Day 2 Day 3 Day 4 Day 5

At the end of the week, the learners can:
I. OBJECTIVES 1. Illustrate how to compute single trade discounts and discount series

Buying and Selling

A. Content Standards

The learners are able to:

B. Performance Standards 1. Analyze and solve problems on important factors in managing a business: buying products and selling products

C. Learning Competencies/ Illustrate how to compute Illustrate how to compute Illustrate how to compute Illustrate how to compute INDEPENDENT/
Objectives single trade discounts and single trade discounts single trade discounts and single trade discounts and COOPERATIVE
LEARNING
Write the LC code for each discount series and discount series discount series discount series
ABM_BM11BS-Ih-5 ABM_BM11BS-Ih-5 ABM_BM11BS-Ih-5 ABM_BM11BS-Ih-5
Buying and Selling Buying and Selling Buying and Selling Buying and Selling
II. CONTENT

III. LEARNING RESOURCES

A. References BUSINESS MATHEMATICS BUSINESS MATHEMATICS BUSINESS MATHEMATICS BUSINESS MATHEMATICS

for Senior High School – for Senior High School – for Senior High School – for Senior High School –
ABM Specialized by ABM Specialized by ABM Specialized by ABM Specialized by Winston
Winston S. Sirug, Ph.D Winston S. Sirug, Ph.D Winston S. Sirug, Ph.D S. Sirug, Ph.D
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)
portal
B. Other Learning Resources Pen, Paper, Chalk, Board, Pen, Paper, Chalk, Board, Pen, Paper, Chalk, Board, Pen, Paper, Chalk, Board,
Powerpoint Presentation Powerpoint Presentation Powerpoint Presentation Powerpoint Presentation

IV. PROCEDURES
A. Reviewing previous lesson or We have discussed the We have discussed the We have discussed the We have discussed the
presenting the new lesson concepts of Mark-up and theoretical concept of what concepts of Mark-up and theoretical concept of what
Markdown and we also are Trade Discount, List Markdown and we also are Trade Discount, List Price,
illustrated different solutions Price, and Net Price. We illustrated different and Net Price. We also
to problems that may arise also illustrated examples on solutions to problems that illustrated examples on how to
when solving for mark-up how to arrive at a solution to may arise when solving for arrive at a solution to a certain
and Markdown. On this a certain problem relating to mark-up and Markdown. problem relating to Trade
week’s lesson, we will Trade discount. Today, we On this week’s lesson, we discount. Today, we will
discuss Trade discounts will continue on answering will discuss Trade continue on answering
and discount series. example for you to be able discounts and discount example for you to be able to
to familiarize with problem series. familiarize with problem
solving involving Trade solving involving Discount
discount. series.
B. Establishing a purpose for Knowing Trade discounts Knowing Trade discounts Knowing Trade discounts Knowing Trade discounts and
the lesson and Discount series is very and Discount series is very and Discount series is very Discount series is very helpful
helpful to those students helpful to those students helpful to those students to those students who will be
who will be merchants of who will be merchants of who will be merchants of merchants of bulk orders or
bulk orders or wholesalers bulk orders or wholesalers bulk orders or wholesalers wholesalers in the future.
in the future. Learning these in the future. Learning these in the future. Learning Learning these concepts will
concepts will help them in concepts will help them in these concepts will help help them in bargaining with
bargaining with discounts to bargaining with discounts to them in bargaining with discounts to seller while
seller while selling it to the seller while selling it to the discounts to seller while selling it to the buyer at a
buyer at a reasonable price. buyer at a reasonable price. selling it to the buyer at a reasonable price.
reasonable price.
C. Presenting Trade discounts are The following formulas will Discount series (multiple The following formulas will be
examples/instances of the reduction from list price, it is be useful to solve trade discounts) can be useful to solve discount series
new lesson typically offered between discount problems. converted to single problems.
manufacturer and equivalent discount rate
wholesaler or between Trade Discount = List Price (SEDR), which will give the SEDR = 1 – [(100% - DR1)
wholesaler and retailer. x Trade Discount Rate same total discount series (100% - DR2)(100% - DR3)…]
when taken separately
List price is the suggested Trade Discount Rate = rather than computing it Net Price = [(100% - DR1)
price of an item, which was Trade Discount / List Price one at a time. (100% - DR2)(100% - DR3)…]
set by the manufacturer or x Retail Price
supplier. List Price = Invoice Price /
Rate of Invoice Price Where SEDR = Single
Net price is the amount a Equivalent Discount Rate
business actually pays for Net Price = List Price – DR1 = rate of 1st discount
the merchandise after the Trade Discount DR2 = rate of 2nd discount
discount has been DR3 = rate of 3rd discount
 subtracted. DRn = rate of nth discount

D. Discussing new concepts The following formulas will Example 3: The following formulas will Example 3:
and practicing new skills #1 be useful to solve trade After the reduction of a be useful to solve discount A perfume manufacturer
discount problems. trade discount rate of 20% series problems. wishes to sell a bottle of spray
from a bill of goods, the perfume at a net price of
Trade Discount = List Price invoice price was ₱12,000. SEDR = 1 – [(100% - DR1) ₱2,750 after discount series of
x Trade Discount Rate What was the list price? (100% - DR2)(100% - DR3) 25%, 15% and 10%. What
…] should the suggested retail
Trade Discount Rate = Solution: price be on the package?
Trade Discount / List Price Given: Net Price = [(100% - DR1)
Rate of List Price=100% (100% - DR2)(100% - DR3) Solution:
List Price = Invoice Price / Trade Discount Rate=20% …] x Retail Price Given:
Rate of Invoice Price Invoice Price = ₱12,000 Retail Price=₱2,750
Where SEDR = Single DR1=25%
Net Price = List Price – Rate of Invoice Price = Rate Equivalent Discount Rate DR2=15%
Trade Discount of List Price – Trade DR1 = rate of 1st discount DR3=10%
Discount Rate DR2 = rate of 2nd discount
Rate of Invoice Price = DR3 = rate of 3rd discount Net Price = [(100% - DR1)
100% - 20% DRn = rate of nth discount (100% - DR2)(100% - DR3)…]
Rate of List Price – Trade x Retail Price
Discount Rate 2,750 = [(100% - 25%)(100% -
Rate of Invoice Price = 80% 15%)(100% - 10%)]
2,750 = {(75%)(85%)(90%)] x
List Price = Invoice Price / Retail Price
Rate of Invoice Price 2,750 = [(0.75)(0.85)(0.90)] x
List Price = 12,000 / 80% Retail Price
List Price = 12,000 / 0.80 2,750 = 0.57375 x Retail Price
List Price = 15,000 Retail Price = 2,750 ÷
0.57375
Thus, the list price is Retail Price = 4,793
₱15,000.
Thus, The suggested retail
price is ₱4,793.
E. Discussing new concepts Example 1: Example 1: Example 4:
and practicing new skills #2 Find the net price of a shirt Find the single rate A shoe store bought a display
listed at ₱925. The retailer equivalent to the discount stand of ₱6,800 less 20%,
is granted a 20% trade series of 20%, 15%, and 15%, 10% and 5%. What was
discount. 10%. the net cost?
 Solution: Solution: Solution:
Given: Given: Given:
List Price=₱925 DR1=20% Net Price=₱6,800
Trade Discount DR2=15% DR1=20%
Rate=20%=0.20 DR3=10% DR2=15%
DR3=10%
Trade Discount = List Price SEDR = 1 – [(100% - DR1) DR4=5%
x Trade Discount Rate (100% - DR2)(100% - DR3)
Trade Discount = (925) …] Net Price = [(100% - DR1)
(0.20) SEDR = 1 – [(100% - 20%) (100% - DR2)(100% - DR3)…]
Trade Discount = 185 (100% - 15%)(100% - x Retail Price
10%)] Net Price= [(100% - 20%)
Net Price = List Price – SEDR = 1 – [(80%)(85%) (100% - 15%)(100% - 10%)
Trade Discount (90%)] (100% - 5%)] x 6,800
Net Price = 925 – 185 SEDR = 1 – [((0.80)(0.85) Net Price = [(80%)(85%)(90%)
Net Price = 740 (0.90)] (95%)] x 6,800
SEDR = 1 – 0.612 Net Price = [(0.80)(0.85)(0.90)
Thus, the net price is ₱740. SEDR = 0.388 (0.95)] x 6,800
SEDR = 38.8% Net Price = 0.5814 x 6,800
Net Price = ₱3,953.52
Thus, the discount series is
equivalent to SEDR of The net cost of the display
38.8%. stand was ₱3,953.52.
F. Developing mastery (leads to Example 1: Example 2: Example 5:
Formative Assessment 3) A retailer paid ₱991.20 less Calculate the single Two suppliers offer identical
for a bill of goods amounting equivalent discount and dining set at the same list
to ₱3,540 after he was amount of trade discount price. However, Company A
allowed a trade discount by on merchandise listing for gives trade discount series of
the wholesaler. What was ₱20,000, less trade 15%, 10%, and 10%, while
the rate of the trade discounts of 30%, 10%, Company B offers 20%, 10%
discount? 5%. and 5%. Which is a better
discount for the buyer?
Solution: Solution:
Given: Given: Solution:
Trade Price=₱991.20 List Price=₱20,000 Given:
List Price=₱3,540 DR1=30% Discount series for Company
DR2=10% A
Trade Discount Rate = DR3=5% DR1=15%
Trade Discount / List Price DR2=10%
SEDR = 1 – [(100% - DR1) DR3=10%
Trade Discount Rate = (100% - DR2)(100% - DR3)
991.20 / 3,540 …] SEDR = 1 – [(100% - DR1)
Trade Discount Rate = 0.28 SEDR = 1 – [(100% - 30%) (100% - DR2)(100% - DR3)…]
Trade Discount Rate = 28% (100% - 10%)(100% - 5%)] SEDR = 1 – [(100% - 15%)
SEDR = 1 – [(70%)(90%) (100% - 10%)(100% - 10%)]
Thus, the trade discount (95%)] SEDR = 1 – [(85%)(90%)
rate is 28%. SEDR = 1 – [(0.70)(0.90) (90%)]
(0.95)] SEDR = 1 – [((0.85)(0.90)
SEDR = 1 – 0.5985 (0.90)]
SEDR = 0.4015 SEDR = 1 – 0.6885
SEDR = 40.15% SEDR = 0.3115
SEDR = 31.15%
Trade Discount = List Price
x Trade Discount Rate Discount series for Company
Trade Discount = (20,000) B
(0.4015) DR1=20%
Trade Discount = 8,030 DR2=10%
DR3= 5%
Thus, the SEDR is 40.15%
and the trade discount is SEDR = 1 – [(100% - DR1)
₱8,030. (100% - DR2)(100% - DR3)…]
SEDR = 1 – [(100% - 20%)
(100% - 10%)(100% - 5%)]
SEDR = 1 – [(80%)(90%)
(95%)]
SEDR = 1 – [((0.80)(0.90)
(0.95)]
SEDR = 1 – 0.684
SEDR = 0.316
SEDR = 31.6%

Company B is offering a
slightly better discount for the
buyer, 31.6% compared with
31.15% offered by Company
A.

Note that the larger the first

discount is, the bigger the
deduction in the succeeding
 discount series.
G. Finding practical applications
of concepts and skills in daily
living
H. Making generalizations and
abstractions about the lesson

I. Evaluating learning

J. Additional activities for

application or remediation

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: Approved By:

GIFT ANNE G. CLARION RONALD A. DERANO

Teacher II Assistant Principal II