Grades 1 to 12 School DepEd Region III Grade Level ABM 11

DAILY LESSON LOG Teacher MTOT ABM Class F Learning Area Business Math
Teaching Dates and Time Quarter First/Second
ccg

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives necessary
I. procedures must be followed and if needed, additional lessons, exercises, and remedial activities may be done for developing
content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support
the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly
objectives shall be derived in the curriculum guides.
The learners demonstrate an understanding of:
A. Content Standards 1. fractions
2. decimals and percentage
The learners are able to:
B. Performance 1. Perform operations: addition, subtraction, multiplication and division accurately
Standards 2. Solve problems involving fractions, decimals and percent related to business
The learners perform fundamental operations on fractions and decimals The learners express
C. Learning ABM_BM11FO-Ia-1 fractions to decimals and
Competencies/ percent forms and vice
Objectives versa
Write the LC code for Fraction and Its Kinds Addition and Subtraction Fraction Multiplication ABM_BM11FO-Ia2
each and Division of Perform Fundamental
Fraction Operations on Decimals

II. CONTENT

III. LEARNING B. Other Learning Resources

RESOURCES
A. References
IV. 1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning
Resource (LR)
portal
Division of
1
 Business Mathematics, pp. 1-4 Business Mathematics, pp. 8-19 Business Mathematics, pp. 22-34 Business
Mathematics, pp. 39-42

These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be
guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning
processes, and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the
time allotment for each step.

Division of
2
 A. Reviewing previous How do you understand Review the past lesson by Recap the previous lesson Present a new lesson about
lesson or presenting the fractions? Directions: expressing the units into by asking the students to – Changing Fraction to
new lesson I. The learners will be fraction and identify what kind solve the following Decimal and Percent and
asked how fractions of fraction are the following: problems on the board. Vice Versa
were introduced in 1. 6/1 + 2/10 + 5/9 =
their previous grade 1. 6 as part of a 2. 1 ¾ + 8 5/6 =
levels. dozen 3. 7 9/10 + 3 ¼ + 5
II. Then, ask some 2. 18 weeks as part of a 2/3 =
learners to give year 4. 85 – 14 12/13=
examples of fractions 3. 25 years as part of a 5. 49 – 25
and draw century
corresponding visual 4. 2 seconds in one 1/8 = Answers:
representations. minute
5. 7 days as part of the 1.
week

Answer
s:

1. ½
2. 9/26
3. ¼
4. 1/30
5. 1

B. Establishing a purpose As The teacher will stress the Check list: Let the learners realize the
for the lesson k Is there any instance in your use of addition and Directions: In a ½ importance of changing
life that subtraction of fraction in crosswise, the fraction to
you apply your learnings in daily life particularly in learners will be asked to list decimal and percent and
fraction? State business. down vice
your experience. the intances in which they versa.
apply multiplication and
division in their lives.

C. Presenting Construction Workers Perhaps, 1 bag of cement will is water. In business, we use addition
examples/instances of the need 5 buckets of sand, 3 and subtraction, of fraction.
new lesson Construction workers used buckets of gravel and 3 Answer: 5/11 sand, 3/11 is Like for example, Aaron and
fraction in mixing of concrete. buckets of water. gravel, 3/11 is water Bernard are partners in a
They have to know what part business. We added the
should be the gravel, what part Therefore, if we take the shares of the partners to get
should be the sand and what part combination of sand, gravel one whole representing the
should be the cement to ensure and water as one, we can entire profit or loss of the
that a fence will withstand. say that is sand, is partnership (1/4 +3/4 = 1).
gravel and
Division of
3
Same thing with addition and To facilitate computation in
subtraction of fraction, multiplication business, we usually convert
and division of fraction to decimal, fraction to
fractions are also used in business. For percent, decimal to fraction
parnerships, the fractional or percent to fraction.
share of a partner is multiplied by the For example, if the net profit of
profit and loss earned for an accounting a partnership is P40,000 and
period to determine his or her share in you, as a partner, share 25% in
the profits and losses: 1/8 to Dexter, ¼ said profit, it would be easier to
to Eduardo, and 5/8 to Fernando. change the 25% to a fraction
because 25% is ¼ and ¼ of
To find the share of each of the partners P40,000 is P10,000.
in a net profit of P24 500: Dexter’s share
= 1/8 x 24,500 =

Eduardo’s share = ¼ x 24,500 =

Division of
4
 Fernando’s share = 5/8 x 24,500 =

Answers: Dexter =
3,062.50, Eduardo = 6,125
and Fernando =
D. Discussing new What is Rules in Addition and 15,312.50 Converting Fraction to
concepts and practicing fraction? Subtraction of Rules in Multiplication and Decimal The line separating
new skills #1 Guide Fraction: Division of Fraction: the numerator and the
Question/s: denominator of a fraction
From the above example, 1. Similar Fractions indicates division. The
we can define fraction as what? 2. Dissimilar Fractions denominator is the divisor
3. Mixed Fractions and the numerator is the
Answer: A fraction represents a dividend. To reduce
part of a whole. fracrions into decimal,
simply perform division.
Example: 3 ÷ 4 = .75

Converting Fraction to
Percent To convert
fractions to percent,
change the fraction into
decimal and move the
decimal point two places
to the right, then affix the
percent symbol.
Example: ½ = 1 ÷ 2 = 50%

Convert Decimal to Fraction

To change decimal to
fraction , convert a decimal
to a fraction with a
denominator in multiples of
10 and reduce the said
fraction to lowest terms.
Example 0.75 = 75/100 = ¾

E. Discussing new Fraction and its kinds

concepts and practicing
new skills #2 1. What are the different
kinds of fractions?
2. Differentiate proper and
improper faction.. Cite
examples
4. What is a mixed fraction?
Division of
5
 F. Developing mastery Activity UmARTE Activity Activity
(leads to Directions: Identify whether the Tayo! Directions: In sentence Directions: Diffentiate the
Formative following Directions: form, rules in
Assessment 3)

Division of
6
 fractions are proper (P), improper I. The learners explain the rules in changing fraction to
(I), and mixed fraction (M). will be divided multiplying and dividing decimal and percent and
1. ¼ into five. fractions. vice versa.
2. 3/6 II. Each group must
3. 1 1/3 prepare a role
4. 5/8 play, incorporating
5. 11/6 the rules of
6. 5 ¾ addition and
7. 8 ¼ subtraction of
8. 11/12 fraction.
9. 2/3
10. 8 1/4

Answers:
P, P, M, P, I, M, M, P,
G. Finding practical P,M Let’s share Let’s solve this: Problem Solving: Solve Practice your skills.
applications of concepts ideas: 1.There are two employees in the following with
and skills in daily living a hardware, Ramon and Raul. complete solution. 1. Your mother needs 95
Write a list of things at Ramon worked in the 1. If you earn P180,000 a kilograms of potatoes. She
home that are separated into hardware store for 7 ½ hours year. If you spend 1/5 for buys
fractions. Compare your list with while Raul worked 8 ¾ hours. food, 1/8 for rent, 12 bags of potatoes, which
your classmates. How many total hours did the 1/10 for clothing and include three 5-kilogram
two work? Express your 1/20 for recreation. bags. The rest are 10-
answer as an improper a. How much do you kilogram bags. How many
fraction. spend for each? 10-kilogram bags are
b. How much is your there? What part of the
Answer: total expenses? total bags is the 5-kilogram
7 ½ + 8 ¾ = 30/4 + 35/4 = c. How much do you save? bags? The 10- kilogram
65/4 d. What fractional part of bags? Express them in
your earnings is your decimal.
serving?

H. Making generalizations Let the learners make a summary Let the learners re-emphasize Let the learners summarize Let the learners
and abstractions about of today’s topic by completing the and re- discuss the rules of today’s lesson by asking the summarize today’s lesson
the lesson statement below: adding and subtracting rules in multiplication and by answering the following
fractions by answering the division through recitation. questions:
I name fraction by question as follows: Guide Question/s: 1. How are fractions
. 1. Write in sentence form how 1. What are the and decimals the
I differentiate fractions you add and subtract two rules in same? How they
by_ . fractions. What pattern do your multipying are different?
see in the denominators? In the fractions? 2. When the
numerators? 2. Specify the denominators of
rules in division two fractions are
of fraction.
Division of
7
 the same, how do you
determine which
fraction is greater?
3. When the numerators of
two fractions are the same,
how do you

Division of
8
 determine
which fraction
I. Evaluating learning True or False Perform the indicated Practice your skills: is smaller?
Directions: Write True if the statement is operations: 1. The agreed Classroom exercise
correct; if false, correct the 1. 6/1 +2/10 = capitalization of the A. Change the
statement. 2. 1 ¾ + 8 5/6 = partnership of following
1. A whole is always 3. 7 9/10 + 3 ¼ = Gabrielle, Honesto fractions to
bigger than its parts 4. 80 ¼ - 14 5/6 = and Ilustre was decimal.
2. A fraction is always 5. 24 2/3 – 17 = 100,000. They 1. 4/9
equal to a fraction of agreed that Gabrielle 2. 11/12
another something. will contribute ½ of B. Change the
the following
capital; Honesto, 1/8; decimals to
and Ilustre the fraction
remainder. What wlill 3. 0.7
be the capital 4. 0.35
contribution of each C. Change the
partner? following
2. A tract of land fractions to
containing percent.
62 ½ acres was 5. 6 1/3
divided into smaller 6. 1/3
lots of 1 ¼ acres
each. Into how
many smaller lots
was the tract of land
divided?
J. Additional activities for Make an advance reading
application or remediation about the fundamental
operations of fractions.
Reference: Business
Mathematics
Norma D. Lopez-Mariano, pp. 8-
19
V. REMARKS

VI. REFLECTION
A. No. of learners who earned
80% in the evaluation

Division of
9
 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?

Division of
1
 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?

Grades 1 to 12 School Grade Level 11

DAILY LESSON LOG
Teacher Learning Area Business Math
Teaching Dates and Time July 03-07, 2017 Quarter First Quarter

Session 1 Session 2 Session 3 Session 4

Objectives must be met over the week and connected to the curriculum standards. To meet the objectives necessary procedures must be
I. OBJECTIVES followed and if needed, additional lessons, exercises, and remedial activities may be done for developing content knowledge and
competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived in the curriculum
guides.

D. Content Standards The learners demonstrate an understanding of fractions, decimals and percentage
The learners are able to:
E. Performance Standards 1. Perform operations: addition, subtraction, multiplication and division accurately
2. Solve problems involving fractions, decimals and percent related to business

Division of
1
 F. Learning Competencies/
Objectives Illustrate how decimals and fractions can be written in terms of percent.
Write the LC code for each ABM_BM11FO-Ib-3

II. CONTENT Fundamental Operations on:

Fractions, Decimals and Percentage

III. LEARNING RESOURCES

C. References
2. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
D. Other Learning Resources Pre-Algebra (Prentice Hall Pre-Algebra (Prentice Hall Pre-Algebra (Prentice Hall Pre-Algebra (Prentice Hall
Mathematics); New Mathematics Mathematics); New Mathematics); New Mathematics); New
Counts (Marshall Cavendish Mathematics Counts (Marshall Mathematics Counts (Marshall Mathematics Counts (Marshall
Education); internet access; Cavendish Education); internet Cavendish Education); internet Cavendish Education); internet
Business Mathematics by access; Business Mathematics access; Business Mathematics access; Business Mathematics
Mariano, Norma L. 85-87 by Mariano, Norma L. 85-87 by Mariano, Norma L. 85-87 by Mariano, Norma L. 85-87

IV. PROCEDURES Discussion of the theories of the lesson, providing examples and real life applications.
K. Reviewing previous lesson or Review the students of the Review the students of the
presenting the new lesson Review the students of the
previous lesson Review the students of the previous lesson
previous lesson
Converting decimal to fraction previous lesson Converting fraction to
Converting decimal to fraction
Example 0.75 = ¾, 0.375 = 3/8, Converting fraction to percent decimal
Example 0.75 = ¾, 0.375 = 3/8,
0.0286 = 143/5000 Example 2/5 = 40%, 1/5 = 20% Example 30% = 0.30, 75% =
0.0286 = 143/5000
0.75
L. Establishing a purpose for the Emphasize the area of business Emphasize the area of business Emphasize the area of
lesson Emphasize the area of business
where key concepts of fraction where key concepts of decimal business where key concepts
where key concepts of decimal
and percentage are needed fraction and percentage are of decimal fraction and
and percentage are needed
needed percentage are needed
M. Presenting examples/instances Converting fraction to percent Converting percent to fraction Converting decimal to percent Converting percent to
of the new lesson Examples: Examples:1) Examples: 1. 0.75 = 75% decimal
3/4 = 75% 25 2. 1.25 = 125% Example: 1. 45% = .45
1 1/4 = 125% 25%= 2. 3% = 0.03
100

Division of
1
 88
8 %=
100
3
3 %=
100
N. Discussing new concepts and Discus proper lesson Discuss how to convert percent Discuss how to convert decimal Discuss how to convert
practicing new skills #1 A percent means ‘per hundred” is to fraction to percent percent to decimal
a representation of fraction whose Rule: convert first the percent to Rule: Multiply the decimal by Rule: Divide the percent by
denominator is 100. Thus, decimal by moving decimal point 100% this is equivalent to 100% this is equivalent to
expressing a number in percent is two places to the right, then moving the decimal point two moving the decimal point two
like comparing it with 100. convert the decimal to percent by places to the right and places to the left and
how to convert fraction to percent applying D1. appending the % sign. dropping off the % sign.
Rule: convert first the fraction to Examples 1) 50% = ½ Examples: 1) 0.35 = 35% Example: 1)75% = .75
decimal by applying C1, then 2) 57% = 57/100 2) 0.175 = 17.5% 2)1.468% = .01468
convert the decimal to percent by 3) 289% = 2 89/100 3) 1.2 = 120% 3)239% = 2.39
applying D1.
Examples: 1) ½ = 0.5 = 50%
2) 7/50 = 0.14 = 14%
3) 36/5 = 7.2 = 720%
O. Discussing new concepts and
practicing new skills #2
P. Developing mastery (leads to Ask the students how are Ask the students how are
Formative Assessment 3) fractions and percentage the decimal and percentage the
same? How are they different? same? How are they different?
Q. Finding practical applications of Example 1: Juan drove his car to the gas If the old price of a product is
concepts and skills in daily Converting decimal to percent station for refuelling. If the price PHP100 and the new price is
Example 1:
living 1. 0.12 of the gasoline is PHP500, what is the
Converting percent to fraction
2. 0.23 PHP38.31 per liter and he paid percentage increase in the
1. (125%) =
3. 5.89 PHP1000 for gas purchase, how price?
2. (50%) =
1. 0.12 = 12% many liters of gasoline were
3. (0.375%) =
2. 0.23 = 23% pumped into his car? Round off Solution: The formula is
1. 125% = 1.25 = 125/100 =
3. 5.89 = 589% answer to the nearest new price− old price
5/4 =1 ¼  100
2. 50% = 0.50 = 50/100 = ½ thousandths (or three decimal old price
3. 0.375% = .00375 = places). = % increase.
375/100000 = Solution: 1000 ÷ 38.31 = Since
75/20000=3/80 26.103 liters of gasoline 500−100 =4, then the
100
increase is 400%
R. Making generalizations and re discuss the concepts in re discuss the concepts in re discuss the concepts in re discuss the concepts in
abstractions about the lesson conversion of fraction into conversion of decimal into conversion of decimal into conversion of decimal into
percentage percentage percentage percentage

Division of
1
 S. Evaluating learning Drill board to solve the problems Set work problem solving Graded recitation Quiz solving word problems
involving fractions and percent converting percentage to fraction Maria was asked to go to the
1. ½ 1. 60% 1
2. 1 ¾ 2. 250% market to buy 2 kilos of
3. 4/5 2
3. 89%
4. 2/3/5 4. 191%
1
pork, kilo of garlic, and
5. 7/10 5. 23% 4
Answer Answer 6 pieces of saba. One
1. ½ = 50% 1. 60% = 3/5 kilo
2. 1 ¾ = 175% 2. 250% = 2 ½ of pork costs PHP215, 1 kilo
3. 4/5 = 80% 3. 89% = 89/100 of garlic costs PHP105,
4. 2 3/5 = 260% 4. 191% = 1 91/100 and one piece of saba
5. 7/10 = 70% 5. 23% = 23/100 costs PHP2.30.

If Maria is given PHP700, will

she be able to buy everything
she was asked to buy? If yes,
how much change is left (if
there is any)?
Solution: For pork: 2
1 (215)=2.5 (215)=537.50
2
1
For garlic: (105) =
4
0.25(105) = 26.25
For saba: 6(2.30) = 13.80
537.50 + 26.25 + 13.80 =
577.55
T. Additional activities for Take home activities/ assignment Advance reading for converting Pedro needs to call his Advance reading for ratios
application or remediation Convert the following too percent decimal to fraction classmates and give them final and proportion
(0.60), (0.23), (1.90), (0.33), instructions about their class
(2.45) project. He thinks he will need
Answer about 2 minutes to talk to each
1. 0.60 = 60% one of them. If his cellular
2. 0.23 = 23% phone has a current load worth
3. 1.90 = 190% PHP425 and a call would cost
4. 0.33 = 33% him PHP6.15 per minute, how
5. 2.45 = 245% many of his classmates will he
be able to talk to?
Solution: 2(6.15) = 12.30, thus,
the total cost of a 2-minute call
is PHP12.30.
Since 425 ÷ 12.30 ≈
Division of
1
 34.55, Pedro will be able to talk
to 34 of his classmates.

V. REMARKS

VI. REFLECTION
H. No. of learners who earned
80% in the evaluation
I. No. of learners who require
additional activities for
remediation
J. Did the remedial lessons work?
No. of learners who have
caught up with the lesson
K. No. of learners who continue to
require remediation
L. Which of my teaching strategies
worked well? Why did these
work?
M. What difficulties did I encounter
which my principal or supervisor
can help me solve?
N. What innovation or localized
materials did I use/discover
which I wish to share with other
teachers?
Grades 1 to 12 School Grade Level 11
DAILY LESSON LOG Teacher
Session 1 Session 2 Learning Area eBssuiosin
ne3ss Session 4
Math
Te j i Time week and connected to the curriculum standards.
Obachect ing
vesDates andmet Quarter FdiurrsetsQmuuasrttbeerfollowed
ce
I. OBJECTIVES must be S
j i and if needed,
To meet the ob ect ves
additional lessons, exercises, and remedial activities may be done for developing content knowledge and competencies. These are
assessed using Formative
Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance
and joy in learning the lessons. Weekly objectives shall be derived in the curriculum guides.

G. Content Standards The learners demonstrate an understanding of fractions, decimals, and percent.

The learners are able to:

H. Performance 1. Perform operations: addition, subtraction, multiplication and division accurately
2. Solve problems involving fractions, decimals and percent related to business
Division of
1
 I. Learning
Competencies/ 1. Give real- life situations to illustrate fractions, decimals, and percentage ABM_BM11FO-Ic-4
Objectives 2. Solve problems involving fraction, decimals and percent ABM_BM11RP-Id-5
Write the LC code for
Fundamental
each
Operations on: Fraction
Decimal
II. CONTENT Percentage

III. LEARNING
RESOURCES
E. References
3. Teacher’s Guide
pages
2. Learner’s Materials
pages
3. Textbook pages Business Mathematics Business Mathematics by Mariano, Norma, L. Business
by Mariano, Norma L. 49 - Mathematics by
51 Mariano, Norma, L.
4. Additional Materials
from Learning
Resource (LR)
portal http://www.mathgoodies.com/
F. Other Learning Resources lessons/perc ent/sale_price.html
https://www.thinkthroughmath.co
m/math- real-life-examples/
IV. PROCEDURES Discussion of the theories of the lesson, providing examples and real life applications.
4. 2. 50% = 0.50 = 50/100 = 1/2
U. Reviewing previous Review the previous
5. 0.75 = 75%
Review the previous lesson involving
lesson or presenting lesson involving Use fraction in computation of costs.
6. 0.75 = 75%
the new lesson conversion of decimals Ex. If you were ask to buy 1 1/2 kilos of strawberries which
7. 0.0065 = .65%
and fractions to percent costs PHP300 per kilo, how much should you pay and how
8. 45% = .45
and vice versa by much will your change be if you pay a 500 peso bill?
9. 3% = 0.03
answering the following Answer: The price PHP450 and the change is PHP50
exercises.
1. 1/2 = 50%
2. 5/12 = 0.4166 = 41.67%
3. 14% = 0.14 = 14/100 =
7/50
Division of
1
Answer the previous session PHP450 original price
assignment.

Assignment:
1. . In a
candy
store, a
PHP450.0
0 jar of
candy is
labeled,
"50% off."
What is
the
discount?
What is
the sale
price of
the jar of
candy?
Analysis:
The
phrase,
"50% off,"
refers to
the
rate.Soluti
on:The
rate is
50%.The
discount
is:
0.50 x
PHP45
0=
PHP22
5. The
sale
price is
calculat
ed as
follows:

Division of
1