AGUSTIN GUTIERREZ MEMORIAL ACADEMY INC.

Senior High School Department

Flexible Instructional Delivery Plan (FIDP)

Grade: Grade 12 Semester: Second Semester
No. of Hours/Semester: 80 hours
Core Subject Title: Business Math Pre-requisites (if needed): 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.
Culminating Performance Solve problems involving fractions, decimals and percent related to business
standard: formulate and solve problems involving ratio and proportion
use the concept of proportion in making life decisions
Analyze and solve problems on important factors in managing a business: buying products and selling products
Performance Task: The student make a short business presentation about the sample product that they want to sell.

Rubric:

CRITERIA 1 2 3 4
Performance review Limited information provided Basic information was Good review of firm’s Good review of
regarding the presented but the team performance.However, the performance. Theteam was
firm’s performance glossed over thedetails. team focused more ongood candid in presenting
news, downplaying the bad bothgood and bad news
Assessment of current Limited coverage of the Provided a list of Good summary of Candid assessment of
Situation firm’s strengths and strengths,weaknesses, and strengths,weaknesses, and strengths,weaknesses, and
weaknesses and those of the competitive challenges, but competition. Theteam’s competition. Theteam also
competition. did not fully understand strategy and tactics showed how its
what Addressed some of these strategyand
 to do with this knowledge in tactics were formulated
terms of moving the issues, but not all of them. To address each
company forward.

Strength of strategy Limited strategic thinking. Tentative business strategy. Sound business strategy. Sound business strategy.
The team went through the Objectives and key Concise statement of Concise statement of
motions of laying out its strategic thrusts were not objectives and key strategic objectives and key strategic
objectives, strategic thrusts well articulated or were thrusts. Tactics flowed from thrusts. Tactics flowed from
and tactics. However, the not inspiring. Certain strategic thrusts and were strategic thrusts and were
linkages between hem were tactics were linked to well integrated for good integrated and synergistic to
not well developed and the strategic thrusts and impact. The team made the maximize impact. The team
tactical details did not seem integrated. obvious investments that made both obvious
to be well integrated or However, others did not would be needed to better investments in the future,
synergistic. The team did seem to reinforce the serve its stakeholders. plus some surprising ones.
not make sufficient strategy. Also, key tactics There is some concern The team is doing what is
investments or the right were missing from the plan about its ability to necessary to obtain/maintain
ones (given its strategy) to or were weakly obtain/sustain a strong a competitive advantage. It
sustain itself in the market implemented. The team has competitive advantage and also has sufficient capital to
made a number of deal with the unexpected. handle future surprises,
investments in the future, setbacks and opportunities.
but not enough to be a
serious competitor
Assessment of risk The Business Plan neither The investors find some The investors have found The team has won the vote
appeals to nor persuades aspects of the plan to be the team’s plan to be of the investors. The
the investors. The investors appealing but remain appealing. The investors investors are very impressed
found little to encourage doubtful about the overall believe in most of the and have complete
their investment in the plan plan. There are enough information presented and confidence in the team’s
unresolved issues, think the team has a good ability to succeed.
unanswered questions, chance of succeeding.
questionable assumptions

TOTAL
 FIRST QUARTER
HIGHEST ENABLING
STRATEGY TO USE
HIGHEST
LEARNING COMPETENCIES IN DEVELOPING THE
THINKING SKILL

MOST ESSENTIAL
HIGHEST THINKING
TO ASSESS

PERFORMANCE
SKILL TO ASSESS

STANDARD
STANDARD
CONTENT
CONTENT

KU Flexible

TOPIC
D Assessment
Kno Activities
w RBT Enabling Flexible
KU Most
Complete Un Lev General Learning
D Essential
der el Performance Strategy Strategies
sta Check/s
nd
Do
The The Express: Express: a.
learners learner a. fractions to fractions to
demonstr are able decimal and
decimal and
ate an to Solve percent forms
understa problems b. decimals to percent forms
nding of involving fractions and b. decimals to Jigsaw
Appl Solving the Problem
1. fractions, percent forms U fractions and U Problem
ying Fractions Solving
fractions decimals c. percent to percent forms Solving
2. and fractions and c. percent to
decimals percent decimal forms
fractions and
and related to
percenta business decimal
ge forms
Give real-life Give real-life
situations to situations to
Anal
illustrate illustrate Reasoning Pairs
U U yzin Real-Life Problem
fractions, fractions, and Proof Compare
g
decimals, and decimals, and
percent percent
Solve problems U Solve U Appl Word Problem Problem Jigsaw
involving problems ying Solving Solving Problem
fractions, involving Solving
decimals, and fractions,
percent decimals, and
percent
key Identify Identify the K Identify the K Unde Oral Recitation Understandi
concepts the different kinds different rstan ng
of ratio different of proportions kinds of ding
and kinds of and write proportions
Flashcard
proportio proportion examples of and write
Game
n s and real-life examples of
write situations for real-life
examples each situations for
of each
real-life Solve problems U Solve U Appl Word Problem Problem
situation involving problems ying Solving Solving
s for direct, inverse involving Jigsaw
each and partitive direct, Problem
proportion inverse and Solving
partitive
proportion
key Analyze Differentiate U Differentiate U Anal wheel Of Name Connection
concepts and solve Mark-on, Mark-on, yzin (Recitation) Mix-pair
in buying problems Mark down Mark down g Discuss
and on and Mark-up and Mark-up
selling important obtain Mark- U obtain Mark- U Appl Solving Problem Problem
factors in on, Mark-down, on, Mark- ying Solving
Jigsaw
managing and Mark-up down, and
Problem
a given price of a Mark-up
Solving
business: product given price of
buying a product
products Differentiate U Differentiate U Anal wheel Of Name Understandi
Flashcard
and mark-up from mark-up from yzin (Recitation) ng
Game
selling margins margins g
products Describe how U Describe how U Anal wheel Of Name Understandi
gross margins gross margins yzin (Recitation) ng Flashcard
is used in sales is used in g Game
sales
Compute single U Compute U Appl solving Problem Problem
trade discounts single trade ying Solving Jigsaw
and discount discounts and Problem
series discount Solving
series
Differentiate U Differentiate U Anal wheel Of Name Understandi Mix-N-Match
profit from loss profit from yzin (Recitation) ng
loss g

Illustrate how U Illustrate how U Anal Oral Recitation Understandi

profit is profit is yzin ng
obtained and obtained and g
Flashcard
how to avoid how to avoid
Game
loss in a given loss in a
transaction given
transaction
Determine the U Determine U Anal Oral Recitation Understandi
Flashcard
break-even the break- yzin ng
Game
point even point g
Solve problems U Solve U Appl Word Problem Reasoning
involving problems ying Solving and Proof
buying and involving
Partners
selling buying and
products selling
products
Compute U Compute U Appl Word Problem Problem
interest interest ying Solving Solving
specifically as specifically as
applied to applied to
mortgage, mortgage,
amortization, amortization, Partners
and on and on
services/utilitie services/utiliti
s and on es and on
deposits and deposits and
loans loans
 AGUSTIN GUTIERREZ MEMORIAL ACADEMY INC.
Senior High School Department

Flexible Instructional Delivery Plan (FIDP)

Grade: Grade 12 Semester: Second Semester
Core Subject Title: Business Math No. of Hours/Semester: 80 hours
Pre-requisites (if needed): 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.
Culminating Performance standard: Analyze and solve problems on important factors in managing a business: buying products and selling products
apply appropriate mathematical operation in computing salaries and wage
solve problems in real-life business situations, present data in graphical form, and analyze them

Performance Task: The student make a short business presentation about the sample product that they want to sell.

Rubric:
CRITERIA 1 2 3 4
Performance review Limited information provided Basic information was presented but Good review of firm’s performance. Good review of performance. The
regarding the the team glossed over the details. However, the team focused more on team was candid in presenting
firm’s performance good
news, downplaying the bad Both good and bad news
Assessment of current Situation Limited coverage of the firm’s Provided a list of strengths, Good summary of strengths, Candid assessment of strengths,
strengths and weaknesses and those weaknesses, and competitive weaknesses, and competition. The weaknesses, and competition. The
of the competition. challenges, but did not fully team’s strategy and tactics team also showed how its strategy
understand what to do with this addressed some of these issues, and tactics were formulated to
knowledge in terms of moving the but not all of them. address each
company forward.
Strength of strategy Limited strategic thinking. The Tentative business strategy. Sound business strategy. Concise Sound business strategy. Concise
team went through the motions of Objectives and key strategic statement of objectives and key statement of objectives and key
laying out its objectives, strategic thrusts were not well articulated or strategic thrusts. Tactics flowed strategic thrusts. Tactics flowed
thrusts and tactics. However, the were not inspiring. Certain tactics from strategic thrusts and were from strategic thrusts and were
linkages between them were not were linked to strategic thrusts well integrated for good impact. integrated and synergistic to
well developed and the tactical and integrated. The team made the obvious maximize impact. The team made
details did not seem to be well However, others did not seem to investments that would be needed both obvious investments in the
integrated or synergistic. The team reinforce the strategy. Also, key to better serve its stakeholders. future, plus some surprising ones.
did not make sufficient investments tactics were missing from the plan There is some concern about its The team is doing what is
or the right ones (given its or were weakly implemented. The ability to obtain/sustain a strong necessary to obtain/maintain a
strategy) to sustain itself in the team has made a number of competitive advantage and deal competitive advantage. It also has
market investments in the future, but not with the unexpected. sufficient capital to handle future
enough to be a serious competitor surprises, setbacks and
opportunities.
Assessment of risk The Business Plan neither appeals The investors find some aspects The investors have found the The team has won the vote of the
to nor persuades the investors. of the plan to be appealing but team’s plan to be appealing. The investors. The investors are very
The investors found little to remain doubtful about the overall investors believe in most of the impressed and have complete
encourage their investment in the plan. There are enough information presented and think confidence in the team’s ability to
plan unresolved issues, unanswered the team has a good chance of succeed.
questions, questionable succeeding.
assumptions

TOTAL

SECOND QUARTER
HIGHEST ENABLING
HIGHEST THINKING SKILL STRATEGY TO USE IN
MOST ESSENTIAL

LEARNING COMPETENCIES TO ASSESS DEVELOPING THE

PERFORMANCE
STANDARD
STANDARD

HIGHEST THINKING
CONTENT

CONTENT

TOPIC

SKILL TO ASSESS
Flexible
KU Most KU RBT Assessment Enabling Flexible
Complete D Essential D Leve l Activities General Learning
Performance Strategy Strategies
Check/s
key Analyze and Illustrate the Illustrate the
concepts in solve different U different U Analyzing Oral Recitation Understanding Flashcard
 buying and problems on types of types of Game
selling important commission commissions
factors in s
managing a Compute down U Compute down U Applying solving Problem Reasoning
business: payment, gross payment, gross and Proof
buying balance and balance and Jigsaw
products and current current increased Problem
selling increased balance Solving
products balance

Solve problems U Solve problems U App ying Solving Problem Problem

involving involving Solving Jigsaw
interests and interests and Problem
commissions commissions Solving

The learners The learner Define salary, K Define salary, K Understanding Oral Recitation Remembering
demonstrate are able to wage, income, wage, Flashcard
an apply benefits income, Game
understandin appropriate benefits
g of the mathematical Compute gross U Compute gross U Applying solving Problem Problem Jigsaw
fundamental operation in and net and net Solving Problem
operations of computing earnings earnings Solving
mathematics salaries and Define each of K Define each K Understandin Oral Recitation Remembering Flashcard
as applied wages the benefits given of the benefits g Game
in salaries to wage earners given to wage
and wages earners

Distinguish K Distinguish K Understand Oral Recitation Remembering

taxable from taxable from ing Flashcard
nontaxable nontaxable Game
benefits benefits

Enumerate the U Enumerate the U Analyzing Group Activity Problem

standard standard Solving
deductions with deductions with Partners
the the corresponding
corresponding computation
computation
 Identify the U Identify the U Analyzing Group Activity problem
variables variables needed Solving
needed in the in the Partners
computation of computation
the overtime of the
overtime
Compute U Compute U Appl ying Problem solving Problem Jigsaw
overtime pay overtime pay Solving Problem
Solving
Use E- spread D Use E- spread D Cre ting Problem Solving Problem
sheet in the sheet in the Using E-spread solving
computation of computation of Partners
salary and salary and
overtime pay overtime pay
Present D Present graphical D Creating Individual Presentation of Reasoning
graphical representation of E- spread and Proof
representation of the details or
the details or particulars of the Partners
particulars of the salary.
salary.

The learner The learners Compare the D Compare the D Creating Group Presentation Connection Mix-Pair- Discuss
demonstrate are able to forms (textual, forms (textual,
an solve tabular and tabular and
understandin problems in graphical) of graphical)
g of real-life business data. of
business business business
data present situations, data
them in present data in
graphs, graphical form,
charts, and and analyze
tables them

.
Analyze and U Analyze and U Analyzing Recitation Reasoning
interprets the interprets the data and proof
data presented presented in the
in the table table using
using measures of
measures of central tendency Paraphrase
central and variability and Passport
tendency and tests of significant
variability and differences
tests of
significant
differences

Describe the K Describe the K Understand Wheel of name Understanding

different kinds of different kinds of ing
graphs and its graphs and its
essential parts essential parts Paraphrase
for for Passport
data presentation. data
presentation.

Give a set of U Give a set of U Analyzing Recitation Connection

business data; business data;
identify the identify the Pairs Check
graphs to be graphs to
used be used
Draw the D Draw the D Creating Identify the graph and Reasoning
graph/table to graph/table to Solve And Proof
present the present the Partners
data data
Analyze and U Analyze and U Analyzing Oral Recitation Reasoning
interpret the interpret the data and Proof
data presented presented in Partners
in a graph/table a graph/table

Use software D Use software D creating Word problem solving Problem Mix-N-Match
(i.e., MS Excel, (i.e., MS in the SPSS solving
SPSS) programs Excel, SPSS)
to compute and programs to
 present compute and
graphical present
representation graphical
of business representation of
data business data

Prepared by:

ROSELYN S. CALANG
Business Math Teacher

Checked by: Approved by:

JESUSA C. GUERRA KELVIEN M. GODOY

SHS Coordinator Academic Coordinator