Republic of the Philippines

Department of Education
Region IV-A CALABARZON
SCHOOLS DIVISION OF CAVITE

TRECE MARTIRES CITY SENIOR HIGH SCHOOL

Trece Martires City, Cavite

LESSON PLAN IN ACCOUNTANCY AND BUSINESS MANAGEMENT

Second Semester SY 2018-2019

Date : FEBRUARY 19 -21, 2019

Subject : BUSINESS MATHEMATICS
Teacher : EMELEN A. VERANO
Schedule : Tuesday and Thursday

I. Learning Competency:
The learner are able to define and compute the salary, wage, income and benefits.

II. Performance Standard:

The learners are able to apply appropriate mathematical operations in computing salaries
and wages.

III. Objectives:
1. Identify the difference between piece rate earners and hourly-paid earners.
2. Understand the Labor code in relation to the overtime pay during rest days; holidays,
etc.;
3. Appreciate the importance of solving problems related to piece-rate earners and
hourly-paid earners including overtime pay.

TIME
ACTIVITIES
ALLOTMENT

ROUTINARY ACTIVITIES:
1. Prayer
2. Greetings
5 minutes 3. Checking of attendance
4. Checking of classroom condition
5. Energizer
6. Recall

5 minutes
MOTIVATION
A. Class will be divided into five groups, the group will do a concept about salaries and
wages. Each group will be given five (5) minutes to do the activity given to them.

Activity1: Students will identify what the people in the pictures are doing.
 B. Establishing purpose for the lesson
(Inquiry-Based Approach)

How do they paid?

How to compute their wages and overtime pay?

Connect their answers to the wages as perform by an employee with the relation of the
Philippine Labor Code.

LESSON PROPER

Unlocking of Terms

Wage, on the other hand, is compensation quoted in an hourly or daily rate for an
employee.

Piece Rate a worker employed on a “piecework” basis is paid in proportion to the quantity
of work he or she finishes.

Fixed piece-rate plan is called when the rate used can be fixed irrespective of the
quantity produced.
40 minutes Differential piece-work plan is called when it is graduated, increasing as the quantity
produced increases.
Overtime pay employees who work more than the required number of hours.

Overtime premium refers to the excess payment over the regular rate.

Group Activity:
1. Group into 5 groups.
2. Do the exercise in 10 minutes.
3. Be able to discuss the steps or process done.

Multiple Problem#1. Linda is employed to repack and seal pepper. She is paid on the following
Intelligence differential pay plan schedule:

Quantity Daily Rate Per 100 Packs Quantity Daily Rate Per 100
Packs
Less than 110 Php100.00 150-199 Php107.50
100 -149 Php105.00 200 or more Php110.00

For the week, Linda repacked the following quantities: Monday, 95; Tuesday,102;
Wednesday, 130; Thursday, 152; and Friday 201. Compute for her total wage for the
week.

SYNTHESIS/GENERALIZATION

Employees should be aware of their wages and their benefits based on the Labor
Code.

5 minutes ASSESSMENT/EVALUATION
Directions: A. True or False
1. There are twenty-five percent given to the employee who performed beyond eight
hours a day. True
 2. Thirty percent is given to an employee where an employee is made or permitted on
his or her scheduled rest day. True
3. Hospitalization is one of the many benefits given to the employees.
4. The conversion of Weekly salary is equal to Annual salary over 52.
5. To convert the semi-monthly is equal to monthly salary.

B. Problem Solving: (5 points)

1. Joana earns the regular daily rate of P480 giving her an hourly rate of P60.00. If she
works 10 hours on a regular day, What would be her pay?

RUBRIC:
Number of Items Correct answers Interpretation
10 Excellent
9 Very Good
8- 7 Good
6 -5 Fair
4-0 Poor
TOTAL

Mean(frequency/
n)
SD

REMARKS:
Assignment:
5 minutes
1. Joana earns the regular daily rate of P340 giving her an hourly rate of P42.50. If
she works 10 hours on a regular day, What would be her pay?
REFLECTION:

Prepared by: Checked by:

EMELEN A. VERANO LIBRADA A. VIDALLON ERNESTO M. MOJICA

Teacher III Master Teacher I Principal II
 LESSON PLAN IN ACCOUNTANCY AND BUSINESS MANAGEMENT
Second Semester SY 2018-2019

Date : FEBRUARY 22-26, 2019

Subject : BUSINESS MATHEMATICS
Teacher : EMELEN A. VERANO
Schedule : Tuesday and Thursday

II. Learning Competency:

The learner are able to define and compute net and gross income.

II. Performance Standard:

The learners are able to apply appropriate mathematical operations in computing salaries
and wages.

III. Objectives:
1. Identify the standard deductions in salaries and wages;
2. Understand the Social Security System, PAG-IBIG, PhilHealth, Pag-ibig,GSIS.
3. Appreciate the deductions of an employee.

TIME ALLOTMENT ACTIVITIES

ROUTINARY ACTIVITIES:
1. Prayer
2. Greetings
5 minutes 3. Checking of attendance
4. Checking of classroom condition
5. Energizer
6. Recall

MOTIVATION

A. Pair-Share:
5 minutes
How to compute overtime on Rest Day?

B. Establishing purpose for the lesson

(Inquiry-Based Approach)

How to compute overtime rate per hour?

What are not included on our house?

40 minutes
LESSON PROPER

Unlocking of Terms

Social Security System (SSS)

PAG-IBIG
PhilHealth
 GSIS
Tax

GROUP ACTIVITY
Class will be divided into five groups, each group will be
given different kind of activity in which they can show their
interest and at the same time incorporate what they have
learned from the topic.

Problem: A teacher who has a basic monthly salary of

PhP30,000, a living allowance of PHP2,500 per month, who
has SSS Premium, P1600; PAG-IBIG, P500; PhilHealth,
P500; Salary Loan, P3500. How much his/her annual gross
income?

Each group will be given the assigned output to present in the

class.
Multiple Intelligence Nine (9) minutes is given for the preparation and one (1)
minute for the presentation.
The group can choose from below, the manner of
presentation for their output.
Make a Role play Make a Song
Make a Commercial Make a Rap
News Report

SYNTHESIS/GENERALIZATION

The employees are deducted from his/her salaries or

wages the SSS, PAG-IBIG, PhilHealth, GSIS, and even loan
as mandated by the Labor Code. This will be used for the
employees retirement.
ASSESSMENT/EVALUATION
Directions: Problem Solving. (5 pts. Each)

1. A policeman who gets a basic salary of PhP35,000

per month, a living allowance of PhP2,500 per month
and a hazard pay of PhP12,000 per year with a GSIS,
Php3500; Pag-ibig, P600; PhilHealth, P200; Tax
Php300. How much his/her annual gross income?

2. A minimum wage earner in Metro Manila is paid

PhP481 for an 8-hour workday. If he works for 22
5 minutes days in one month with an SSS, Php500, Pag-ibig,
P200; and tax, Php200. How much his/her monthly
income?

RUBRIC:
Number of Items Correct answers Interpretation
10 Excellent
9 Very Good
8- 7 Good
6 -5 Fair
4-0 Poor
 TOTAL

Mean(frequency/
n)
SD

REMARKS:
5 minutes Review for a long quiz on February 28, 2019.

REFLECTION:

Prepared by: Checked by:

EMELEN A. VERANO LIBRADA A. VIDALLON ERNESTO M. MOJICA

Teacher III Master Teacher I Principal II