MATATAG School: DE LA PAZ HIGH SCHOOL Grade Level: 7

K to 10 Curriculum Teacher: Learning Area: MATHEMATICS

Weekly Lesson Log Teaching Dates and Time: Quarter: 1

I. CURRICULUM CONTENT, STANDARDS, AND LESSON COMPETENCIES

A. Content
The learners demonstrate knowledge and understanding of application of percentages.
Standards
B. Performance
By the end of the quarter, the learners are able to use percentages in different contexts.
Standards
C. Learning Learning Competencies:
Competencies 1. Solve money problems involving percentage; and
and Objectives 2. Create a financial plan.
Learning Objectives:
1. Define discounts, sale price, commission, sales tax, and simple interest;
2. Solve money problems involving percentages on discounts, sale price, commission, sales tax, and simple interest;
3. Create a 1-day financial/budget plan; and
4. Create a formula for a daily personal financial plan.
D. Content Solving Money Problems involving Percentages

E. Integration Finance and Economics

II. LEARNING RESOURCES

EffortlessMath.com. (n.d.). Math worksheets. Retrieved from https://www.effortlessmath.com

MathWorksheets4Kids.com. (n.d.). Printable worksheets. Retrieved from https://www.mathworksheets4kids.com

III. TEACHING AND LEARNING PROCEDURE NOTES TO TEACHERS

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A. Activating Prior DAY 1 Note:
Knowledge 1. Short Review You can use online educational
Activity 1: Increase or Decrease platforms like Quizziz, Kahoot,
In the previous lesson, the students have learned about solving problems etc. to make the review of
involving percentage increase, and percentage decrease. To assess their previous topics interactive. If
understanding of these concepts, there is a prepared table in Activity 1. Their internet connection and devices

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 task is to determine whether each situation involves percentage increase or are pressing challenges,
percentage decrease. Then ask the guide questions. revert to group competitions.
Provide “Show-Me Boards” for
Guide Questions: group answers.
1. How were you able to determine if the problem involves percentage
increase or decrease?
2. Can you identify which among these items involves money?
3. Can you explain the importance of this activity in relation to money
matters?

DAY 2
Activity 3: Leaderboard and Team Badges (Team Activity) Note:
Divide the class into 4 or 5 groups. Groups that answered correctly will Ask the learners to be realistic
earn badges. Complete the table by finding the missing value of the discount, in filling in the blanks for the
sale price, or the original price of the given items. (Round your answer to the values being asked to complete
nearest hundredths, if necessary.) the word problems.

DAY 3
To review the previous discussion, get a partner to complete these word
problems with values. One will be working on a commission problem and your
classmate on a sales tax problem. Then you will exchange paper with each other
and solve the word problem both of you have formulated.

Commission Problem:
What is the commission rate of sales agent who received an amount of
₱ after selling an electronic gadget for a total amount of
₱ ?

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 Sales Tax Problem:

Ramon bought a laptop for his online class. The price is posted to be
₱ plus the VAT of %. How much is the sales tax he needs to
pay for the laptop?

2. Feedback (Optional)

B. Establishing 1. Lesson Purpose

Lesson Purpose DAY 1
Present to the learners the lesson objectives. Emphasize that one of the
applications of the concepts of percentages is the discount and the sale. Ask the
learners where they find this concept in real life.
Show these logos/images and ask them if they are familiar with these:

Give emphasis that through the advancement of technology, people are

captivated with online buying through different platforms like Shopee, Lazada,
Tiktok Shop and many more. Ask them the following questions:
1. What do you feel when you see ads about discounts/sales?
2. Do you consider this discounts when buying an item from a certain store?
3. Can you immediately compute how much discount can you get when you
buy an item under discount/sale?
4. How do you do it?

DAY 2
Ask the learners to imagine a situation wherein they have a friend asking
them for help to sell their motorcycle. Would you be happy if they promised

do you think will you receive if you have sold the motorcycle for ₱30,000? Do
you to have a 5% commission if you were able to look for a buyer? How much

you think this is a fair amount for you as a seller?

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 Emphasize that in this discussion, it will be interesting since it will be about
solving word problems involving commission and sales tax. Present to the
learners the lesson objective for today.

DAY 3
Encourage the learners to list down their allowance in a day and all their
expenses. Ask them these questions:
1. How much money can you save in one day?
2. If you invest this money, how much interest do you think it will earn in a
year? 2 years? 5 years?
3. Do you know the formula which can help you solve for the interest you
can earn if you invest money given the rate for a specific period of time?

2. Unlocking Content Area Vocabulary

DAY 1
Present the following words to the learners:

DISCOUNT SELLING PRICE SALE PRICE

Then display the definitions and let them match it to the words presented.
Definition 1: It is the reduction in the original price of a commodity (product or
service). (Discount)
Definition 2: It is the final price at which a product or item is sold to a customer
after discounts have been applied. (Sale price)
Definition 3: The amount of money that a company charges for its product. It is
the price that the customers pay for buying a product without a discount. This
is also known as the original price. (Selling price)

DAY 2
For this discussion it is important for the learners to understand the
following terms:
 Commission – it refers to the amount of money earned by a person from
selling something.
 Commission Rate – percent taken off from the selling price of the item sold.
 Sales tax – commonly known as Value Added Tax (VAT)

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 DAY 3
Guide the learners in unlocking the math vocabularies which will be helpful
for today’s discussion.
 Interest – the amount earned from investing or borrowing money
 Interest rate – the percent of interest
 Principal – the amount of money invested or borrowed
 Time – the length of time the money was invested or the length of time the
borrowed money will be paid (in years)

C. Developing and DAY 1

Deepening SUB-TOPIC 1: Finding the Discount and Sale Price of an Item using After the teacher had explicitly
Understanding Percentage listed all “tentative” procedures
1. Explicitation the learners were able to
Guide the learners in finding the discount and sale price of an item using extract from Activity 1, they can
percentage. Point out to them the formulas to find the discount and sale price, now introduce the relation of

𝑫𝒊𝒔𝒄𝒐𝒖𝒏𝒕 = 𝑶𝒓𝒊𝒈𝒊𝒏𝒂𝒍 𝑷𝒓𝒊𝒄𝒆 × 𝑹𝒂𝒕𝒆 𝒐𝒇 𝑫𝒊𝒔𝒄𝒐𝒖𝒏𝒕

that is, percentage, rate, and base.

𝑺𝒂𝒍𝒆 𝑷𝒓𝒊𝒄𝒆 = 𝑶𝒓𝒊𝒈𝒊𝒏𝒂𝒍 𝑷𝒓𝒊𝒄𝒆 − 𝑫𝒊𝒔𝒄𝒐𝒖𝒏𝒕

while

2. Worked Example Note:

Example 1. Find the discount and the sale price of a t-shirt that has an original Ask the learners what if they
price of ₱300 if the discount rate is 25%. know the sale price and the
Solution: rate of the discount, but the

Discount = Original Price × Rate of

To find the discount: original price is unknown, how

Discount Discount = 300 × 0.25

are they going to solve it?

Discount = ₱75
Therefore, the discount is ₱75.

Sale Price = Original Price −

To find the sale price:

Discount Sale Price = 300 − 75

Sale Price = ₱225
Answer: Thus, the new price of the t-shirt or its sale price is ₱225.

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costs ₱18,999 can avail a discount of 38%. Mon Carlo was lucky to avail the item
Example 2. The first ten persons who will purchase a refrigerator that originally

at its sale price. Find how much he was able to save through the discount and
how much he was able to avail the refrigerator.
Solution:

Discount = Original Price × Rate of

To find the discount:

Discount Discount = 18,999 × 0.38

Discount = ₱7,219.62
Therefore, the discount is ₱7,219.62. (Mon Carlo saved this amount)

Sale Price = Original Price −

To find the sale price:

Discount Sale Price = 18,999 −

7,219.62
Sale Price = ₱11,778.38
Answer: Thus, the sale price of the refrigerator is ₱11,778.38.
For Example 3:
Help the learners understand
the formula. Tell them that, if
there’s no discount, the

₱440
Example 3. A post says that a mathematics book is on sale which costs customer has to pay 100% of
the price of the book.
Sale Price
Original Price =
after a discount rate of 12% was deducted. What is its original price?
Since a 12% rate of discount is
1−Discount Rate given, 100% - 12% = 88%, the
Solution: customer is actually paying
Sale Price
Original Price =
To find the original price: 88% only of the original price.
1−Discount Rate
So, ₱440 is 88% of the original
440 440
Original Price = =
price. So, you are actually
1−0.12 0.88
answering the question, P440

Original Price = ₱500

is 88% of what number? This

Answer: Therefore, the original price of the math book is ₱500.

idea is presented in the
solution.

For Example 4:

Reynalyn is one of them. She bought a plant on its sale price of ₱328. She was can help the learners
Example 4. During the pandemic, many Filipinos became plantito/plantita. refer to example 3 on how you

given a discount rate of 27%. How much was the discount given for he?
Solution:
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To solve for the discount, the original price must be computed first. That is,

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 Sale Price
Original Price = understand the solution for
1−Discount Rate
328
Original Price =
getting Php 449.32
1−0.27

Original Price = ₱449.32

Discount = Original Price − Sale Price

To solve for the discount, subtract the sale price from the original price. That is,

Discount = 449.32 − 328

Discount = ₱121.32
Answer: Thus, the discount is ₱121.32.

3. Lesson Activity
See Worksheet No. 2 and 3 (Activity 2.1 and 2.2)

DAY 2
SUB-TOPIC 2: Solving for the Commission and the Sales Tax using Percentage
1. Explicitation
Present to the learners the formula that they will use if the money problem

𝑪𝒐𝒎𝒎𝒊𝒔𝒔𝒊𝒐𝒏 = 𝑻𝒐𝒕𝒂𝒍 𝑺𝒂𝒍𝒆𝒔 × 𝑪𝒐𝒎𝒎𝒊𝒔𝒔𝒊𝒐𝒏 𝑹𝒂𝒕𝒆

involves commission and sales tax.

𝑪𝒐𝒎𝒎𝒊𝒔𝒔𝒊𝒐𝒏
𝑪𝒐𝒎𝒎𝒊𝒔𝒔𝒊𝒐𝒏 𝑹𝒂𝒕𝒆 = × 𝟏𝟎𝟎%
𝑻𝒐𝒕𝒂𝒍 𝑺𝒂𝒍𝒆𝒔
𝑺𝒂𝒍𝒆𝒔 𝑻𝒂𝒙 = 𝑻𝒐𝒕𝒂𝒍 𝑨𝒎𝒐𝒖𝒏𝒕 𝒐𝒇 𝑷𝒓𝒐𝒅𝒖𝒄𝒕 × 𝑹𝒂𝒕𝒆 𝒐𝒇 𝑺𝒂𝒍𝒆𝒔 𝑻𝒂𝒙

2. Worked Example
Example 1. If your friend asked for your help to sell their motorcycle and
promised you to have a 5% commission if you were able to look for a buyer. How
much will you receive if you have sold the motorcycle for ₱30,000?
Note:
Commission = Total Sales × Commission
Solution:
Feel free to modify or remove
Rate Commission = 30,000 × 0.05
some items if the time is
Commission = ₱1,500
limited. Please provide
Answer: Thus, the commission that you will receive is ₱1,500.
immediate feedback on the
students.

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Example 2. Mrs. Santos worked hard to earn 12% commission from selling

₱45,000.
furniture. Find his commission if his total sales for the month of September is

Commission = Total Sales × Commission

Solution:

Rate Commission = 45,000 × 0.12

Commission = ₱5,400
Answer: Thus, the commission that you will receive is ₱5,400.

Example 3. What is the commission rate of Mr. Esguerra if he received ₱8,995

from selling an appliance that costs ₱29,999?
Commission
Commission Rate = × 100%
Solution:
Total Sales
8995
Commission Rate = × 100%
29,999
Commission Rate = 29.98%
Answer: Thus, the commission rate is 29.98% .

₱4550 plus a 12% VAT. How much is the total amount they paid in the cashier?
Example 4. A group of teachers decided to eat in a restaurant. The meal costs

Solution:

Sales Tax = Total Amount of Product × Rate of

In this problem, it is important to compute the sales tax first. That is,

Sales Tax Sales Tax = 4550 × 0.12

Sales Tax = ₱546

Emphasize that this is not yet a final answer since they are asked to find the

Total Amount Paid in the Cashier = Total Amount of Product +

total amount that the group of teachers paid in the cashier. To do that,

Sales Tax Total Amount Paid in the Cashier = 4550 + 546

Total Amount Paid in the Cashier = ₱5,096
Answer: Thus, the total amount paid in the cashier is ₱5,096.

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 He is asked to pay ₱2350 plus sales tax of 8%. How much will he pay to check
Example 5. John is checking out toys for his kids on an online selling platform.

out the item?

Sales Tax = Total Amount of Product × Rate of

Solution:

Sales Tax Sales Tax = 2350 × 0.08

Sales Tax = ₱188

Total Amount Paid for Checkout = Total Amount of Product +

Sales Tax Total Amount Paid for Checkout = 2,350 + 188
Total Amount Paid for Checkout = ₱2,538

3. Lesson Activity
See Worksheet No. 5 and 6 (Activity 4.1 and 4.2)

DAY 3
SUB-TOPIC 3: Solving for Simple Interest Rate
1. Explicitation
Have the learners be familiarized with the formula for the simple interest rate

𝑰 = 𝑷𝒓𝒕
(I). That is;

𝐼 − 𝑖𝑛𝑡𝑒𝑟𝑒𝑠𝑡
where,

𝑃 − 𝑃𝑟𝑖𝑛𝑐𝑖𝑝𝑎𝑙 𝐴𝑚𝑜𝑢𝑛𝑡
𝑟 − 𝑟𝑎𝑡𝑒 𝑜𝑓 𝑖𝑛𝑡𝑒𝑟𝑒𝑠𝑡
𝑡 − 𝑡𝑖𝑚𝑒 (𝑖𝑛 𝑡𝑒𝑟𝑚𝑠 𝑜𝑓 𝑦𝑒𝑎𝑟)

𝐼
𝑃=
By manipulating this formula, you will have:
𝑟𝑡𝐼
– to find the Principal Amount
𝑟=
𝑃𝑡𝐼
– to find the rate of interest
𝑡=
𝑃𝑟
– to find the time

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2. Worked Example

invested ₱10,000 for an interest of 2% in one year?

Example 1. Manny decided to invest in a bank. How much will he earn if he

I = Prt
Solution:

I = (10,000)(0.02)
(1) I = ₱200
Answer: Thus, the interest earned in ₱200.

Example 2. Nanay Aning borrowed money from a cooperative to start a sari-sari

find the interest of her loan if she borrowed ₱35,500 with an interest rate of 7%
store business. If the loan from the cooperative is based on simple interest rate,

and will pay it within 3 years.

I = Prt
Solution:

I = (35,500)(0.07)
(3) I = ₱7,455
Answer: Thus, the interest earned in ₱7,455.

Example 3. How much principal must be invested to earn ₱5,000 in 6 years

at an interest rate of 5%?
I
P=
Solution:

rt
5000
P=
(0.05)(6)

5000
P = 0.03
P = ₱16,666.67
Answer: Thus, it needs ₱16,666.67 as principal for the investment to earn the
mentioned amount of interest.
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 Example 4. If a loan is taken out for ₱85,000 at 6% and costs an interest

₱20,400, how long was the loan for?

of

t =I
Solution:

P
r

20,400
t = (85,000)(0.06) Add more examples of this
20,400
t = 5100
type of exercise. The intention
is for learners to increase their
t=4
confidence in solving
percentages, rates, and bases.
Answer: Thus, the loan was taken for 4 years.

3. Lesson Activity
See Worksheet No. 7 (Activity 5)

DAY 4
The teacher may highlight the following points:
You have learned in this week’s lesson the idea about solving money Have them watch videos made
problems and you are already familiar with how budgeting can be done. Even by financial experts such as
though you are just a student and you can only save through your allowances, Bro. Bo Sanchez, Chinkee Tan,
you need to understand how this cash flows every day. etc. about the ratio on how to
Even financial experts are telling us of a special formula for us to be able to spend salaries.
establish our financial freedom. You may not clearly understand them, but
trying to follow their advice would be a big help for you to build your dreams. At
your age, discipline will take you to reaching your dreams.

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D. Making DAY 1-4 Instruct them to use their
Generalizations 1. Learners’ Takeaways notebook for writing their
Let learners do the following: reflections. Encourage them to
1. What were the most important concepts you learned? listen actively to each other's
2. What aspects of the topic were the most challenging for you? perspectives and insights in the
3. What questions do you still have about the topic? sharing part.

2. Reflection on Learning This can be done at every end

After giving learners time to reflect, facilitate a discussion where they share their of the session or topic.
reflections with a partner, small group, or the whole class.

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IV. EVALUATING LEARNING: FORMATIVE ASSESSMENT AND TEACHER’S REFLECTION NOTES TO TEACHERS

A. Evaluating DAY 4 Students’ answers vary.

Learning 1. Performance Task
The learners will create a personal budget using the template in the Worksheet
No. 8

2. Homework (Optional)

B. Teacher’s Note observations on any The teacher may take note of

Effective Practices Problems Encountered
Remarks of the following areas: some observations related to
the effective practices and
strategies explored problems encountered after
utilizing the different strategies,
materials used materials used, learner
engagement and other related
stuff.
learner engagement/
interaction Teachers may also suggest ways
to improve the different
others activities explored/lesson
exemplar.
C. Teacher’s Reflection guide or prompt can be on: Teacher’s reflection in every
Reflection  principles behind the teaching lesson conducted/facilitated is
What principles and beliefs informed my lesson? essential and necessary to
Why did I teach the lesson the way I did? improve practice. You may
also consider this as an input
 students for the LAC/Collab sessions.
What roles did my students play in my lesson?
What did my students learn? How did they learn?

 ways forward
What could I have done differently?
What can I explore in the next lesson?

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