Republic of the Philippines

Department of Education
Region II – Cagayan Valley
Schools Division of Nueva Vizcaya
Quezon National High School
Quezon, Nueva Vizcaya

School QUEZON NATIONAL HIGH SCHOOL Grade Level 11

Teacher DELMAR T. DELA CRUZ Learning Area BUSINESS MATH
Teaching Dates March 21, 2025 Quarter 4
Teaching Time 10:00-11:00am Section Magilas

A SEMI-DETAILED LESSON PLAN IN BUSINESS MATHEMATICS

I. OBJECTIVES
A. Content The learner demonstrates understanding of the concepts and principles of
Standards safety education in the prevention of intentional injuries.
B. Performance The learner consistently demonstrates resilience, vigilance, and proactive
Standards behaviors to prevent intentional injuries.

Use E- spread sheet in the computation of salary and overtime pay ABM_BM11SW- IIf -10

a. Familiarize E-spread sheet in the computation of salary and

C. Learning overtime pay.
Competencies/ b. Create a program in Microsoft excel in the computation of salary and
Objectives overtime pay.
c. Appreciate the use of E-spread sheet in computing salary and
overtime pay using.

II. LEARNING RESOURCES

A. Reference
1. Teacher’s Guide
None
Pages

2. Learner’s
Learner’s Module: Salaries and Wages
Material Pages

3. Textbook Pages None

4. Additional
Laptop, TV, index cards, papers
Material/s

B. Other Learning
Slide Sares
Resources

III. CONTENT Salaries and Wages

IV. PROCEDURES INDIC

ATOR
 NO.
 SILENT PRAYER
 GREETINGS
 The learners will greet their classmates by saying
Magandang Buhay!

 CHECKING OF ATTENDANCE
 The classroom secretary will check the attendance.
 Before the class starts, the teacher will make sure that the
learners who are near/far sighted as well as learners with 4
hearing problems will be seated in front/back to ensure
that they are comfortable throughout the session.
 Presenting Class room rules.
A.
B. REVIEW OF  REVIEW OF THE PREVIOUS LESSON
PREVIOUS Activity number 1: Recalling the terms used in salaries and 1
LESSON/PRES wages.
ENTING NEW
LESSON

Guide Questions:
1. Based on the activity we had, where do we usually use these
kind of terms?
2. Why do we need to work?
3. Aside from salary, what other types of payment does a worker
receive that is according to a contract and is usually on a daily
basis?

(Integration of Empowerment Technologies)

 Activity 2: Naming parts of Microsoft Excel.

C. ESTABLISHING
A PURPOSE
FOR THE
LESSON
2

Guide Questions: During your Junior yeas you already learned about
microsoft excel.
1. Where do we commonly use Microsoft Excel?
2. What is the difference of Microsoft excel in Microsoft Word and
Microsoft power point?

C. DISCUSSING NEW  LESSON PROPER

CONCEPTS AND
PRACTICING NEW
SKILLS #1

3
&
4
Guide question:
 What do you observe from the table?
 How do you solve the total hours for work?
 Can you construct that table in MS Excel?

 Presenting rules on using Computers:

1. Handle computers with care. Classroom computers are an
investment that you and your school want to last.
2. No food or drink.
3. Leave your computer settings how you found it. ...
4. Use the Computers safely.
 5. Keep your files organized. 2
6. Respect others. &
6
Activity 3. Arranging the given questions in chronological order.

3
Instruction: This activity will be performed by pair. &
a. For numbers 1-3 identify the steps in writing the formula for 7
Total regular pay. &
b. For numbers 4-7 identify the steps in writing the formula for 5
overtime pay.
c. For numbers 8-9 identify the steps in writing the formula for
Total Grand total Earnings.
Guide questions:
1. In using the Microsoft excel how do you write formula?
2. Do you think using E-spreadsheet is beneficial to large
companies?
3. In what way can companies maximize the use of this program?

Integration: Empowerment and Technologies

Did you know that?
1. Microsoft Excel – a program where you can create spreadsheet.
There are 695,536 rows and 256 columns in each spreadsheet
and there are 3 tabs open by default.
2. An arrangement of cells in columns and in rows that is used to
organize and calculate data. It can be in numerical value, text,
references and functions.
E. DEVELOPING Activity 4: Constructing Spreadsheet using Microsoft Excel.
MASTERY
 Giving instructions and steps in using the Microsoft Excel
1. Open a New Microsoft Excel Spreadsheet.
2. Create Column names.
3. Enter the data that are needed 4
4. Enter the formula

Instructions: The Class will be divided into four groups. Each group will
do the steps in creating a spreadsheet payroll. The rubrics will also be
presented for giving points for their output.
 A B C D E F G H I
ID NO. Employee Daily Total Total Overtime Over Overtime Gross
name Rate Days of Regular Hours Time Rate Pay Total
Work Pay Earnings
A1 Justin 720 22 12 150
A2 Jay 800 26 15 170
A3 Roa 750 24 10 160
A4 Ariel 650 24 9 140
A5 Lark 900 26 12 180

Guide Questions:
1. What difficulty have you experienced from the steps in creating
Spreadsheet?
2. How do you construct Formula?
3. Which do you think is better in computing salary? Manual
Computation or using E-Spread sheet? Why?

F. FINDING Question:
PRACTICAL As a future accountant and a business owner how would you apply
APPLICATIONS OF the lesson you learned today in your future business ventures? Do you
CONCEPTS AND think this lesson will help you in growing your business? How?
SKILLS IN DAILY
LIVING

Activity 5: Problem Solving:

8
&
7

Instruction: Help Mrs. Riego by organizing her data in Microsoft Excel

Spreadsheet and compute for their pays.
1. Group 1: Using E-Spreadsheet Compute for the salary of the
personal Assistant and the Manager
2. Group 2: Using E-Spreadsheet Compute for the salary of the
butler and the wage of the three house helpers.
3. Group 3: Compose a poem integrating the payroll terms with life.
 4. Group 4: Create a Scenario which shows how you relate on the
characters of the story. Freeze for at least 30 seconds.
G. GENERALIZATION Question:
- What do you call the table that helps organize data of an employee
and makes the summary of its total earnings?
- What Microsoft Office tool do we use in creating spreadsheet?
H. EVALUATION OF
LEARNING:

I. ASSIGNMENT Create a reflection of our lesson using E- spread sheet in the

computation of salary and overtime pay.
Guide Questions: 6
1. What I have Learned today? &
2. What is the importance of the lesson? 7
3. How can I apply in real-life situations the lessons I have Learned?

Prepared by:

DELMAR T. DELA CRUZ

Subject Teacher

Checked by: MAGDALENA A. LUGAPO MARIE JOY C. REYES

LAC – SHS Academics Head “Teacher III

Approved by:

MENALYN A. SALVADOR EdD

Secondary School Principal III