SCHOOL: ANDA INTEGRATED SCHOOL

DAILY LESSON LOG TEACHER: GLAIZA G. SALTING

TEACHING DATES & TIME:
GRADE LEVEL: 11
LEARNING AREA: BUSINESS MATHEMATICS
QUARTER: 3rd Quarter

I. OBJECTIVES
A. CONTENT The learners demonstrate an understanding of…key concepts in buying and selling
STANDARDS
B. PERFORMANCE The learners are able to analyze and solve problems on important factors in managing a
STANDARDS business: buying products and selling products
C. LEARNING Differentiate profit from loss ABM_BM11BS-Ii-6
COMPETENCIES/OBJEC Illustrate how profit is obtained and how to avoid loss in a given transaction ABM_BM11BS-
TIVES Ii-7
Write the LC code for
each
II. CONTENT PROFIT AND LOSS
Values Integration: Cooperation, teamwork, support and help
GAD Core Message: Equalize Opportunities
Dep-Ed Core Values: Maka- Tao, Maka- Bansa, Maka-Diyos, Maka- Kalikasan
III. LEARNING
RESOURCES
A. References BUSINESS MATHEMATICS MODULE
1. TG pages
2. LM pages
3. Textbook pages
4. Additional Materials BLR, DEPED COMMONS, DEPED TV
from Learning
Resources(LR) portal
B. Other Learning Tv, laptop, speaker, power point presentation, cellphone as remote
Resources
IV. PROCEDURES
A.Preparatory TEACHER’S ACTIVITY STUDENTS’ ACTIVITY
Activities
1.Prayer Let us all stand and pray. May I ask _________ Student will lead the prayer.
2.Greetings to lead the prayer.
3.Classroom Thank you __________.
Conditioning Good morning Grade 11. Good morning Ma’am Salting!
Before you take your seat, please pick up the (The students comply.)
trashes around you and arrange your chairs
properly.
You may now take your seat. (The students sit.)
4.Checking of
Attendance Now, let us check the attendance, class Ma’am I’m glad to report that everybody
president, do we have absentees today? is present in our class.

Let me remind again our class rules before we

begin our lesson.
1.LISTEN when someone is speaking
2. RAISE YOU HAND when you wish to talk
C. Reviewing 3. Keep your HANDS to yourself
yesterday’s lesson or 4. FOLLOW teacher’s INSTRUCTIONS
Presenting the new 5. Keep SOCIAL DISTANCING
lesson 6. WEAR always your FACEMASK
7. Have FUN learning

Now let us have a short review about our topic Ma’am we have discussed about markup
last time? Who would like to remind us? and markdown.
Yes, ______________?
Very Good _______! Do you still have any
question or clarification regarding our last topic? None, Ma’am.
B. Establishing a IT’S TIME FOR WORD SEARCH!
purpose for the lesson Before we start our lesson in business
mathematics, let’s have an interesting activity: (students will answer)
IT’S TIME FOR WORD SEARCH!
Direction: Locate and encircle the words listed (students will answer)
below. Words may appear straight across,
backward straight, up and down, down and up,
and diagonally. I will give you 2 minutes to do
this activity!

Awesome job guys!

C. Presenting In line with this, here is another activity: WATCH
examples/instances of AND THINK! I have here a video, listen and
the new lesson watch attentively, afterwards answer some
questions related from the video clip.
(Presentation of video clips) Student will answer.
1. What is the message of the first video
clip? Second video clip?
2. How these two videos related to the Student will answer.
previous activity?
3. How do you measure the success of a
business? (HIGHER ORDER THINKING Student will answer.
SKILLS)
a) Is it by employee’s happiness at
work?
b) Customer’s satisfaction?
Brilliant idea guys!
All of those are significant aspects, but the most It is all about Profit and Loss Ma’am.
important is your company’s profit and loss.
Anybody who can tell what is our lesson for
today?
That’s right!
D. Discussing new
concepts and practicing (Let the students watch the prepared video-
new skills #1 mediated instruction)

Note: (This section can be used in face-to-face

instruction) Before proceeding to our main topic
class, lets read our objectives for today. Kindly
read, _________.
At the end of this lesson, the students
should be able to:
1. differentiate profit from loss; Students read the objectives
2. illustrate how to compute profit and loss
Thank, _______.
So, our topic today is all about Profit and Loss. Student will answer.
But first what is profit and loss based on your
prior knowledge? Yes, ___________.
Awesome!
You have learned this topic in your subject last
semester in Applied Economics, right? Profit is gain while loss is incurred

There are terms to consider: Yes, ma’am.

• Cost Price – the amount paid to purchase an
item
•Selling Price – amount of an item sold
•Profit – amount of money earned from the
 resale
Profit = selling price – cost price
Profit= SP-CP
Profit
Profit% = ( CP ¿× 100

•Loss – amount of money lost from the resale

Loss = cost price – selling price or
Loss= CP-SP
Loss
Loss% = ( CP ¿ × 100
What do you think the result if the Sales price is
greater than the Cost price? (SP > C)
How about, if the Sales price is less than the Cost
price the result is ___________? (SP < C) the result is Profit.

The result is Loss

Here are some examples:
1. Ana bought a box of surgical mask for
₱300.00. She spent ₱100.00 for transportation
in going to drug store to buy for it. For the
following independent cases, determine
whether she gain profit or incurred a loss.
Determine how much her profit or loss was.
a. She sold the box of surgical mask for
₱475.00.
b. She sold the box of surgical mask
for ₱390.00.
Solution:
Cost Price = ₱300.00(price of surgical mask
bought from drug store) plus ₱100.00
(spent for transportation)
= ₱400.00
a. Selling Price = ₱475.00
Since: SP > CP
Profit = SP – CP
= ₱475.00 - ₱400.00
= ₱75.00
Note: If the result is positive, it is
PROFIT.
b. Selling Price = ₱390.00
Profit = SP – CP
= ₱390.00 - ₱400.00
= - ₱10.00
Note: If the result is negative, it is a
LOSS.
2. Alfred buys an old scooter for P14, 700.00 and
spends P1,800.00 on its repairs. If he sells the
scooter for P15,800.00, what is his percent gain
or percent loss? 4.24 % loss
Cost price= P14, 700.00 scooter plus P1,800.00
on its repairs
= ₱16, 500
Selling price= P15,800.00
Loss= CP-SP
= ₱16, 500- P15,800.00
= ₱ 700
Loss
Loss% = ( CP ¿ × 100
700
= 16500 x 100
= 4.24 %
D. Discussing new Individual activity: (Differentiated Activities)
concepts and practicing ACTIVITY: PERDE GANA Determine whether the
new skills #2 statement shows a profit or loss situation. Write
GANA for profit and PERDE for loss.
____ 1. Ben bought a pen at Php10 each and 1.GANA
sold it for Php12.
____ 2. Maria bought a scientific calculator at 2.PERDE
Php2,000. When a new and upgraded model
was released after two months, she sold her
scientific calculator for Php1,200 to buy the new
one to use in her subject in Statistics and
Probability.
____ 3. Last school year, the Sweet Delicacy 3. GANA
Group in Entrepreneurship subject under the
supervision of Mrs. Glaiza Salting gained
Php1005 for selling their products in Anda IS
canteen and via online selling.
____ 4. The cost of 10 pieces personalized 4.GANA
calendar is Php850. It was sold Php150 each.
____ 5. Joy bought a 16GB memory card at
Php600 and decided to sell it to her sister for 5. GANA
Php650.

From this activity class, can you illustrate how to

compute profit and loss? Yes, ___________.
That’s right! By using formula Ma’am.
Determining profit and loss involves a simple
addition and subtraction
Basic mathematical operation and math skills
are mastered in elementary.
The profit or gain is equal to the selling price
minus cost price and the result is positive. Loss if
it results to negative.
F. Developing mastery Now, let’s have another activity the title of this Students will answer!
activity is THE BUSINESSMAN/BUSINESSWOMAN
Q AND A SEGMENT
1. Anda Mangoes are bought by a fruit stand for
₱ 40.00 per kilo and resold at ₱ 55.00 per kilo. Yes, we are Ma’am.
a. What is the cost price? ₱ 40
b. What is the selling price? ₱ 55
c. Does the product make a profit or loss? By
how much? Yes, the product makes a profit
Profit= SP-CP
= ₱55 - ₱40
Profit = ₱15
2. Greg bought a laptop for P28,000.00 and
spend P2,500.00 on its spares. He later sold it for
P25,000.00. How much is Greg’s loss?
Cost price= P28,000.00 laptop plus P2,500.00
Spares
= P30,500.00
Selling price = P25,000.00
Loss= CP-SP
= P30,500.00 - P25,000.00
Loss = P5500
Tell the class to give five (5) heart-shaped claps!
(numeracy skills)
Ask the students:
1. Did you enjoy the activity?
2. What you have learned from this activity?
G. Finding practical Situational Analysis:
applications of COVID 19 really affects the business all over the
concepts and skills in world. It paralyzes many business operations
daily living and transactions and some of the businesses are
totally closed. COVID 19 job and income loss
leading to more hunger and financial hardship.
Questions to be asked:
a) If you will be given a chance to become As an economic adviser, I will advise to
an economic adviser of your respective the Mayor’s office to have social
municipality, what would be your stand assistance to poor household, support for
on this issue? What would be your best small enterprises for the recovery, new
advice to the Mayor’s office? livelihood
b) What would you do as an individual to By making an extra income/money
help your family in order to gain and to through finding a part-time job.
have an additional income?
Very good. It is important that family members
support one another and helping each other in
order to have a successful family.
Is this also applicable in business class? Yes, Ma’am.
Yes, if there’s teamwork and cooperation in a
business, then we can expect good results and
better PROFITS.
H. Making Questions to be asked:
generalizations and What have you learned from previous discussion
abstractions about the class?
lesson 1.differentiate profit from loss The profit is the result if the Sales price is
greater than the Cost price while
Loss is if the sales price is less than the
Cost price.
2. illustrate how to compute profit and loss Determining profit and loss involves a
simple addition and subtraction.
The profit or gain is equal to the selling
price minus cost price and the result is
positive. Loss if it results to negative.

Do you have questions class? Nothing Ma’am.

I. Evaluating learning Short Quiz
Get ½ sheet of paper. Determine whether the
statement shows a profit or loss situation. Write
P for profit and L for loss. Write your answers on
the space before the number.
____ 1. When the seller got positive profit. 1.P
____ 2. When the seller got a negative profit. 2.L
____ 3. The cost of expenses is greater than the 3.L
selling price. 4.L
____ 4. After New Year’s Eve, the price of the 5.P
fireworks decreased. 6.P
____ 5. A flower vendor gains Php500 for selling 7.P
it at Php100 per bouquet. 8.P
____ 6. Grace bought a dozen of hairclips for 9.L
₱60 then she sold it for ₱10 each. 10.L
____ 7. It is the result when the selling price is
greater than the cost price.
____ 8. Due to high demand of face shields
during the pandemic, the price of the face
shields was increased.
____ 9. To move away from bankruptcy, salon
shops now lessen the haircut price from ₱350 to
₱200 to have more costumers.
____10. Mila bought a scientific calculator at
Php2,000. When a new and upgraded model
was released after two months, she sold her
scientific calculator for Php1,200 to buy the new
one
J. Additional Activities THINK ABOUT IT. Make a video presentation or
draw your dream business in ¼ illustration
board, then explain the possible profit or loss
your business may encounter once established.
You will be graded based from the criteria:
Creativity - 30 %
Cleanliness - 20 %
Explanation of possible profit/loss - 50 %

GOODBYE CLASS!
V. REMARKS
VI. REFLECTION
A.No.of learners who earned 80% on
the formative assessment
B.No.of learners who require
additional activities for remediation.
C.Did the remedial lessons work?
No.of learners who have caught up
with the lesson.
D.No.of learners who continue to
require remediation
E.Which of my teaching strategies
worked well? Why did these work?
F.What difficulties did I encounter
which my principal or supervisor can
help me solve?
G.What innovation or localized
materials did I use/discover which I
wish to share with other teachers?

PREPARED BY:

GLAIZA G. SALTING NOTED BY:

Subject Teacher ROSARIO C. CASAÑA
Principal I