Business Math 1

QUARTER: SECOND QUARTER TIME ALLOCATION: 40 hours
CHAPTER 3 TO 5 DATE:
CONTENT PERFORMANCE FORMATION
CONTENT TRANSFER GOAL LEARNING COMPETENCIES
STANDARDS STANDARD STANDARDS
3. Buying and Selling The learners The learners will The learners will The learners will be The learners…
3.1 Pricing demonstrate an be able to analyze become critical able to
3.2 Profit or Loss understanding of key and solve thinkers in making independently use 1. Differentiate Mark On, Mark Down
3.3 Discounts (Trade and Cash concepts in buying problems on business related their learning to and Mark Up
Discounts) and selling, salaries important factors decisions and analyze and solve ABM_BM11BS- Ig-1
3.4 Simple Interests and wages and in managing a good problems on
3.5 Mortgages presentation and business (buying communicators in important factors in 2. Illustrate how mark on, mark up
3.6 Commissions and analysis of business produts and presenting managing a and mark down are obtained
Overrides data selling products) business data business (buying ABM_BM11BS- Ih-2
and solve real-life through the use produts and selling
Endure business problems of modern products) and solve 3. Differentiate mark up from margins
4. Salaries and Wages Understanding: particularly on technology real-life business ABM_BM11BS- Ih-3
4.1 Employee Compensation The learners salaries and problems
4.2 Payroll Deductions demonstrates wages, present particularly on 4. Describe how gross margins are
understanding that them using salaries and wages, used in sales
graphical form present them using ABM_BM11BS- Ih-4
5. Presentation and Analysis 1. The concept of and analyze them graphical form and
of Business Data buying and selling analyze them thus, 5. Illustrate how to compute single
5.1 Business Data and salaries and making them trade discounts and discount series
5.2 Graphs and Tables wages can be critical thinkers in ABM_BM11BS- Ih-5
5.3 Measures of Central presented through making business
Tendency software (MS Excel, related decisions 6.
Differentiate profit from loss
5.4 Variability SPSS) and good
ABM_BM11BS- Ii-6
5.5 Tests of Significant communicators in
Difference 2. Man exhibits presenting business
7. Illustrate how profit is obtained
5.6 MS EXCEL and SPSS transparency and in data through the
and how to avoid loss in a given
the computation of use of modern
interests, transaction
technology
mortgages, ABM_BM11BS- Ii-7
ammortization,
CURRICULUM MAP IN BUSINESS MATHEMATICS version 2018-2019 4

salaries and wages 8. Define break-even and illustrate
and in the how to determine break-even point
presentation of ABM_BM11BS- Ij-8
business data
9. Prepare income statement
21st Century Skills, Critical thinking
and Problem solving skills
10. Solve problems involving buying

and selling products
ABM_BM11BS- Ij-921st Century Skills,
Critical thinking and Problem solving
skills
11. Illustrate how intersect is

computed specifically as applied to
mortgage, ammortization and on
services/utilities and on deposits and
loans
ABM_BM11BS- Ij-10
12. Illustrate the different types of

commissions
ABM_BM11BS- IIa-11
13. Compute commissions on cash

basis and commission on installment
basis
ABM_BM11BS- IIa-12
14. Illustrate how to obtain down

payment, gross balance and current
increased balance
ABM_BM11BS- IIa-13

15. Solve problems involving
interests and commissions
ABM_BM11BS- IIb-14
21st Century Skills, Critical thinking
and Problem solving skills
16. Define salary, wage, income,

benefits
ABM_BM11SW- IIc-1
17. Differentiate and compute gross

and net earnings
ABM_BM11SW- IId-2,3
18. Enumerate and define the

benefits given to a wage earner
ABM_BM11SW- IIe-4,5
19. Distinguish taxable from non-

taxable benefits
ABM_BM11SW- IIe-6
20. Enumerate the standard

deductions with the corresponding
computation
ABM_BM11SW- IIe-7
21. Identify the variables needed in

the computation of overtime
ABM_BM11SW- IIe-8

22. Compute salary and overtime
pay manually and through the use of
E-spreadsheet
ABM_BM11SW- IIe-9/f-10
21st Century Skills, Information,
Media and Technology Skills
23. Present graphical

representations of the details or
pariculars of the salary
ABM_BM11SW- IIef-11
21st Century Skills, Communication
and Collaboration
24. Show samples of business data

ABM_BM11PAD- IIg-1
25. Compare the forms (textual,

tabular and graphical) of data
presentation
ABM_BM11PAD- IIg-2
26. Identify the essential parts of a

table
ABM_BM11PAD- IIg-3
27. Draw a table to present the data

ABM_BM11PAD- IIh-4

28. Analyze and interpret the data
presented in the table using
measures of central tendency and
variabiity and tests of significant
differences
ABM_BM11PAD- IIh-5
21st Century Skills, Critical Thinking
and Problem Solving
29. Describe the different kinds of

graph for data presentation
ABM_BM11PAD- IIi-6
30. Describe the essential parts of a

graph
ABM_BM11PAD- IIi-7
31. Give a set of business data and

identify the graphs to be used
ABM_BM11PAD- IIi-8
21st Century Skills, Life and Career
Skills
32. Draw the graph to present the

data
ABM_BM11PAD- IIi-9
33. Analyze and interpret the data

presented in a graph/table
ABM_BM11PAD- IIi-10
21st Century Skills, Critical Thinking
and Problem Solving

34. Use software (i.e., MS Excel,
SPSS) programs to compute and
present graphical representation of
business data
ABM_BM11PAD- IIj-1121st Century
Skills, Information, Media and
Technology Skills/ Communication
and Collaboration
Prepared by:
Jenine B. Sipagan IJA
Kevin P. Guinsisana SAS Mendez
May Richelle A. Dominguez SMI
Jeany B. Mamungay SAS Tanza
Karen Chrizel B. Manguiat SGA
Roslyn C. Ramos OLPCS
Louise Randolph Erasmo NSGA
Klarizze Anne H. Bautista DGA
Gregshelle N. Quinto SAS Tanza
Renelyn V. Barrios SMI
April Rose M. Garcia SMMS Kawir

Business Math 1

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QUARTER: SECOND QUARTER TIME ALLOCATION: 40 hours

CURRICULUM MAP IN BUSINESS MATHEMATICS version 2018-2019 4

10. Solve problems involving buying

11. Illustrate how intersect is

12. Illustrate the different types of

13. Compute commissions on cash

14. Illustrate how to obtain down

CURRICULUM MAP IN BUSINESS MATHEMATICS version 2018-2019 5

16. Define salary, wage, income,

17. Differentiate and compute gross

18. Enumerate and define the

19. Distinguish taxable from non-

20. Enumerate the standard

21. Identify the variables needed in

CURRICULUM MAP IN BUSINESS MATHEMATICS version 2018-2019 6

23. Present graphical

24. Show samples of business data

25. Compare the forms (textual,

26. Identify the essential parts of a

27. Draw a table to present the data

CURRICULUM MAP IN BUSINESS MATHEMATICS version 2018-2019 7

29. Describe the different kinds of

30. Describe the essential parts of a

31. Give a set of business data and

32. Draw the graph to present the

33. Analyze and interpret the data

CURRICULUM MAP IN BUSINESS MATHEMATICS version 2018-2019 8

CURRICULUM MAP IN BUSINESS MATHEMATICS version 2018-2019 9

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