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BOW Business Math

Course

Education

999+ Documents
Students shared 9665 documents in this course
Academic year: 2017/2018
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chad lowe villarroya
Bicol University
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Republic of the Philippines

Department of Education

Region V

Division of Sorsogon

GUBAT NATIONAL HIGH SCHOOL

Senior High School Department

BUDGET OF WORK IN BUSINESS MATHEMATICS

Grade 12 Number of Hours/Semester 80

Semester First Pre-requisite None

Core Subject Description : This course will provide an understanding of the basic concepts of mathematics as

applied in business. It includes a review of the fundamental mathematics operations using decimals, fractions,

percent, ratio and proportion; mathematics concepts and skills in buying and selling, computing gross and net

earnings, overtime and business data presentation, analysis and interpretation. The use of computer and software

applications for computation and data presentation is encouraged.

CONTENT CONTENT

STANDARD

PERFORMANCE

STANDARD

LEARNING COMPETENCIES CODE TIME

ALLOT

MENT

Fundamental Operations on: 1. Fractions 2. Decimals 3. Percentag e

The learners demonstrate an understanding of:

  1. fractions
  2. decimals and percentage

The learners are able to:

  1. Perform operations: addition, subtraction, multiplication and division accurately
  2. Solve problems involving fractions, decimals and percent related to business

The learners 1. Perform fundamental operations on fractions and decimals 2. Express fractions to decimals and percent forms and vice versa 3. Illustrate how decimals and fractions can be written in terms of percent 4. Give real-life situations to illustrate fractions, decimals, and percent 5. Solve problems involving fractions, decimals, and percent

ABM_BM11FO-

Ia-

ABM_BM11FO- Ia-

ABM_BM11FO- Ib-

ABM_BM11FO-

Ic-

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120

240

240

240

Ratio & Proportion

Key concepts of ratio and proportion

  1. Formulate and solve problems involving ratio and proportion

  2. use the concept of proportion in making life decisions

  3. Compare and differentiate ratio and rate

  4. Write proportions illustrating real-life situations

  5. Identify the different kinds of proportion and give examples for each

  6. Solve problems involving direct, inverse and partitive proportion

ABM_BM11RP-

Ie-

ABM_BM11RP- Ie-

ABM_BM11RP- Ie-

ABM_BM11RP- If-

80

80

80

240

Buying and Selling key concepts in buying and selling

Analyze and solve problems on important factors in managing a business: buying products and selling products

  1. Differentiate Mark-on, Mark down and Mark- up
  2. Illustrate how Mark-on, Mark-down, and Mark- up are obtained.
  3. Differentiate mark-up from margins
  4. Describe how gross margins is used in sales
  5. Illustrate how to compute single trade discounts and discount series
  6. Differentiate profit from loss
  7. Illustrate how profit is

ABM_BM11BS-

Ig-

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240

60

60

60

60

120

obtained and how to avoid loss in a given transaction 8. Define break-even; illustrate how to determine break-even point 9. Solve problems involving buying and selling products 10. Illustrate how interest is computed specifically as applied to mortgage, amortization, and on services/utilities and on deposits and loans 11. Illustrate the different types of commissions 12. Compute commissions on cash basis and commission on instalment basis

7

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80

80

80

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120

Salaries and Wages

The fundamental operations of mathematics as applied in salaries and wages

Apply appropriate mathematical operation in computing salaries and wages

  1. Define salary, wage, income, benefits
  2. Compute gross and net earnings
  3. Differentiate gross from net earnings
  4. Enumerate the benefits of a wage earner
  5. Define each of the benefits given to wage earners
  6. Distinguish taxable from nontaxable benefits
  7. Enumerate the standard deductions with the corresponding computation
  8. Identify the variables needed in the computation of the overtime
  9. Compute overtime pay
  10. Use E- spread sheet in the computation of salary and overtime pay
  11. Present graphical representation of the details or particulars of the salary.

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40

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120

Presentation and Analysis of Business Data

Business data present them in graphs, charts, and tables

Solve problems in real-life business situations, present data in graphical form, and analyze them

  1. Show samples of business data
  2. Compare the forms (textual, tabular, and graphical) of data presentation
  3. Identify the essential parts of a table
  4. Draw the table to present the data
  5. Analyze and interprets the data presented in the table using

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80

80

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120

120

Was this document helpful?

BOW Business Math

Course: Education

999+ Documents
Students shared 9665 documents in this course

University: Bohol Island State University

Was this document helpful?
Republic of the Philippines
Department of Education
Region V
Division of Sorsogon
GUBAT NATIONAL HIGH SCHOOL
Senior High School Department
BUDGET OF WORK IN BUSINESS MATHEMATICS
Grade 12 Number of Hours/Semester 80
Semester First Pre-requisite None
Core Subject Description: This course will provide an understanding of the basic concepts of mathematics as
applied in business. It includes a review of the fundamental mathematics operations using decimals, fractions,
percent, ratio and proportion; mathematics concepts and skills in buying and selling, computing gross and net
earnings, overtime and business data presentation, analysis and interpretation. The use of computer and software
applications for computation and data presentation is encouraged.
CONTENT CONTENT
STANDARD
PERFORMANCE
STANDARD
LEARNING COMPETENCIES CODE TIME
ALLOT
MENT
Fundamental
Operations on:
1. Fractions
2. Decimals
3. Percentag
e
The learners
demonstrate an
understanding of:
1. fractions
2. decimals and
percentage
The learners are
able to:
1. Perform
operations:
addition,
subtraction,
multiplication
and division
accurately
2. Solve problems
involving
fractions,
decimals and
percent related to
business
The learners
1. Perform fundamental
operations on fractions
and decimals
2. Express fractions to
decimals and percent
forms and vice versa
3. Illustrate how decimals
and fractions can be
written in terms of
percent
4. Give real-life situations
to illustrate fractions,
decimals, and percent
5. Solve problems
involving fractions,
decimals, and percent
ABM_BM11FO-
Ia-1
ABM_BM11FO-
Ia-2
ABM_BM11FO-
Ib-3
ABM_BM11FO-
Ic-4
ABM_BM11FO-
Id-5
120
120
240
240
240
Ratio & Proportion Key concepts of
ratio and
proportion
1. Formulate and
solve problems
involving ratio
and proportion
2. use the concept
of proportion in
making life
decisions
1. Compare and
differentiate ratio and
rate
2. Write proportions
illustrating real-life
situations
3. Identify the different
kinds of proportion and
give examples for each
4. Solve problems
involving direct, inverse
and partitive proportion
ABM_BM11RP-
Ie-1
ABM_BM11RP-
Ie-2
ABM_BM11RP-
Ie-3
ABM_BM11RP-
If-4
80
80
80
240
Buying and Selling key concepts in
buying and
selling
Analyze and solve
problems on
important factors
in managing a
business: buying
products and
selling products
1. Differentiate Mark-on,
Mark down and Mark-
up
2. Illustrate how Mark-on,
Mark-down, and Mark-
up are obtained.
3. Differentiate mark-up
from margins
4. Describe how gross
margins is used in sales
5. Illustrate how to
compute single trade
discounts and discount
series
6. Differentiate profit from
loss
7. Illustrate how profit is
ABM_BM11BS-
Ig-1
ABM_BM11BS-
Ih-2
ABM_BM11BS-
Ih-3
ABM_BM11BS-
Ih-4
ABM_BM11BS-
Ih-5
ABM_BM11BS-Ii-
6
ABM_BM11BS-Ii-
240
60
60
60
60
120

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