CLASSROOM INSTRUCTION DELIVERY ALIGNMENT MAP

Grade: 11 Semester: 1ST

Specialized Subject Title: BUSINESS MATHEMATICS No. of Hours/Semester: 40 Hours
Prerequisites (If needed):
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.

Culminating Performance Standard: The learners are able to apply their knowledge of business mathematics in dealing with entrepreneurial demands that through
utilizing appropriate mathematical and financial instruments.

Power Standard: The learner is able to address the issues in the community using the basic concepts of mathematics as applied in business.

CONTENT CONTENT PERFORMANCE LEARNING COMPETENCIES HIGHEST THINKING HIGHEST ENABLING

STANDARD STANDARD SKILLS TO ASSESS STRATEGY TO USE IN
DEVELOPING THE
HIGHEST THINKING
SKILL TO ASSESS

MINIMUM BEYOND MINIMUM KUD BEYOND KUD RBT ASSESSMENT

MINIMUM MINIMUM LEVEL TECHNIQUE
WW QA PC

ENABLIN TEACHING
G STRATEGY
GENERAL
STRATEG
Y
Essential Topic The learners The learners Solve worded 1. Express K Justifies U Analyzi Communica Cooperative
1. Fractions, demonstrate an are able to problems fractions to N mathematic N ng and tion/Connec Learning
Decimals and understanding of solve involving decimals O al real-life D Applyin tion
percentage Fractions and problems fractions, and percent W statement E g
decimals and involving decimals and forms I using R
percentage. fractions, percent N fractions, S
decimals and related to 2. Express G decimals T
percent business. decimals to and percent. A
related to fraction and N
business. percent D
 forms I
N
3. Express G
percent to
fractions
and decimal
forms

4. Give real-
life
situations to
illustrate
fractions,
decimals,
and percent

5. Solve
problems
involving
fractions,
decimals,
and percent.

2. Ratio and The learners The learners Solve worded 1. Identify K Solve U Analyzi Communica Cooperative
proportion demonstrate an are able to problems the different N mathematic N ng and tion/Connec Learning
understanding of formulate and involving kinds of O al real-life D Applyin tion
key concepts of solve ration and proportions W statements E g
ratio and problems proportion. and write I using ratio R
proportion. involving examples of N and S
ratio and Apply the real-life G proportion. T
proportion. concept of situations A
proportion in for each. N
The learners making life D
are able to decisions. 2. Solve I
use the problems N
concept of involving G
proportion in direct
making life inverse and
decisions. partitive
 proportion

3. Buying and The learners The learners Solve worded 1.Differenti K Solve U Communica Cooperative
Selling demonstrate an are able to problems a -te Mark- N mathematic N tion/Connec Learning
understanding of analyze and regarding on, Mark- O al real-life D tion
key concepts in solve important down and W statements E
buying and problems on factors in Mark-up. I using the R
selling. important managing a N concept of S
factors in business; 2. Obtain G buying and T
managing a buying and Mark-on, selling a A
business: selling. Mark-down product. N
buying and Mark- D
products and Apply the up given I
selling concept of price of a N
products. managing product. G
busines:
buying and 3. Differenti
selling -ate Mark-
products. up from
margins.

4. Describe
how gross
margins is
used in
sales.

5. Compute
single trade
discounts
and discount
series.

6.
Differentia
-te profit
from loss.

7. Illustrate
how profit
is obtained
and how to
avoid loss in
a given
transaction.

8.
Determine
the break-
even point.

9. Solve
problems
involving
buying and
selling
products.

10.
Compute
interest
specifically
as applied to
mortgage,
amortization
, and on
services/util
ities and on
deposits and
loans.