Republic of the Philippines

Department of Education
Region VIII -Eastern Visayas
DIVISION OF LEYTE
Hilongos East District
CONCEPCION NATIONAL HIGH SCHOOL
Hilongos, Leyte

Based on Most Essential Learning Competencies (MELC)

FIRST QUARTER
CONTENT MOST ESSENTIAL LEARNING CODE DURATION
COMPETENCIES
Fractions, decimals Express: ABM_BM11FO-Ia-2 Week 1 to 2
and percentage a. fractions to decimal and percent forms 2 days
b. decimals to fractions and percent forms 2 hours
c. percent to fractions and decimal forms
Give real-life situations to illustrate ABM_BM11FO-Ic-4 Week 1 to 2
fractions, decimals, and percent 1 day
1 hour
Solve problems involving fractions, ABM_BM11FO-Id-5 Week 1 to 2
decimals, and percent 1 day
1 hour
Key concepts of Identify the different kinds of proportions ABM_BM11RP-Ie-3 Week 3
ratio and proportion and write examples of real-life situations 4 days
for each 4 hours
Solve problems involving direct, inverse ABM_BM11RP-If-4 Week 4
and partitive proportion 4 days
4 hours
Key concepts in Differentiate Mark-on, Mark down and ABM_BM11BS-Ig-1 Week 5
buying and selling Mark-up 4 days
4 hours
Differentiate mark-up from margins ABM_BM11BS-Ih-3 Week 6
1 hour
1 day
Describe how gross margins is used in ABM_BM11BS-Ih-4 Week 6
sales 1 hour
1 day
Compute single trade discounts and ABM_BM11BS-Ih-5 Week 6
discount series 2 days
2 hours
Differentiate profit from loss ABM_BM11BS-Ii-6 Week 7
Illustrate how profit is obtained and how ABM_BM11BS-Ii-7 Week 7
to avoid loss in a given transaction 2 days
2 hours
Determine the break-even point ABM_BM11BS-Ij-8 Week 8
Solve problems involving buying and ABM_BM11BS-Ij-9 Week 8
selling products 2 days
2 hours
Compute interest specifically as applied to ABM_BM11BS-Ij-10 Week 9
mortgage, amortization, and on 4 days
services/utilities and on deposits and 4 hours
loans

SECOND QUARTER
CONTENT LEARNING COMPETENCIES CODE DURATION
Illustrate the different types of ABM_BM11BS-IIa-11 Week 1
commissions
 Compute commissions on cash basis and ABM_BM11BS-IIa-12 Week 1
commission on instalment basis
Compute down payment, gross balance ABM_BM11BS-IIa-13 Week 1
and current increased balance
Solve problems involving interests and ABM_BM11BS-IIb-14 Week 2
commissions
The fundamental Define salary, wage, income, benefits ABM_BM11SW-IIc-1 Week 3
operations of Compute gross and net earnings ABM_BM11SW-IId-2 Week 3
mathematics as Define each of the benefits given to wage ABM_BM11SW-IIe-5 Week 4
applied in salaries earners
and wages Distinguish taxable from nontaxable ABM_BM11SW-IIe-6 Week 4
benefits
Enumerate the standard deductions with ABM_BM11SW-IIe-7 Week 4
the corresponding computation
Identify the variables needed in the ABM_BM11SW- IIe -8 Week 5
computation of the overtime
Compute overtime pay ABM_BM11SW- IIe -9 Week 5
Use E- spread sheet in the computation of ABM_BM11SW-IIf -10 Week 6
salary and overtime pay
Present graphical representation of the ABM_BM11SW-IIf -13 Week 6
details or particulars of the salary.
Business data Compare the forms (textual, tabular and ABM_BM11PAD-IIg-2 Week 7
present them in graphical) of business data.
graphs, charts, and Analyze and interprets the data presented ABM_BM11PAD-IIh-5 Week 7
tables in the table using measures of central
tendency and variability and tests of
significant differences
Describe the different kinds of graphs and ABM_BM11PAD-IIi- Week 8
its essential parts for data presentation. 6&7
Give a set of business data; identify the ABM_BM11PAD-IIi-8 Week 8
graphs to be used
Draw the graph/table to present the data ABM_BM11PAD-IIi-9 Week 8
Analyze and interpret the data presented ABM_BM11PAD-IIi-10 Week 9
in a graph/table
Use software (i.e., MS Excel, SPSS) ABM_BM11PAD-IIj-11 Week 9
programs to compute and present
graphical representation of business data

Prepared by:
RAFAEL N. RADORES
Teacher II

Noted by:
MARGARITA V. TAPAYAN
School Principal