School FPTIHS Grade Level Grade 11

SHARON MAY G. Learning Business

Teacher Mathematics
JAVIER Area
Teaching
LESSON March 2, 2021 Quarter First Quarter
Date
EXEMPLAR
Teaching
No. of Days 1
Time

At the end of the lesson, learners are expected to:

a. Define profit and loss through a formula.

I. OBJECTIVES b. Differentiate profit from loss.
c. Appreciate the importance of positive attitude in facing profit and
loss in a business.

A. Content
Standards The Learner demonstrates understanding of key concepts in buying and selling.

B. Performance The learner is able to Analyze and solve problems on important factors in
Standards managing a business: buying products and selling products

C. Most
Essential
Learning Differentiate profit from loss - ABM_BM11BS-Ii-6
Competenc
ies (MELC)

II. CONTENT Buying and Selling

III. LEARNING
RESOURCES
A. References
a. Teacher’s
Guide Pages
b. Learner’s
Material Pages
c. Textbook
Pages Mariano, N.D. (2016). Business Mathematics P.
d. Additional
Materials https://www.youtube.com/results?search_query=anaconda+slowmo
from https://indianexpress.com/article/trending/trending-globally/social-media-
Learning challenges-dalgona-coffee-instagram-challenges-coronavirus-lockdown-6357147/
Resources
B. List of
Learning https://www.youtube.com/watch?v=TopI58_beM8
Resources for
Development
and
Engagement
Activities
Teacher’s Activity Learner’s Activity
IV. PROCEDURES
 “Good morning class…” “Good Morning Ma’am!”
A. Introduction
“Let us pray. Let us place ourselves in
the presence of God…”

(Checking of attendance) (Students will tell who’s absent for the

day)
“So how is your day? Is it good so far?” “It was great Ma’am!”

“How are you coping with the new Some may be well adjusted; some are
normal?” still trying to cope with the new normal.

“That is good to know that some of you “Yes Ma’am!”

are already well adjusted with the new
normal. And it is also okay if you are not
yet adjusted, we need to give ourselves
more time to adjust. It’s okay not to be
okay sometimes, but it does not mean
we have to give up. We just have to go
on and keep on fighting.”

What I need to know?

The teacher will show photos to the The learners will familiarize themselves
class and ask them questions regarding with the variables needed for the
the photos that would lead us to the definition and computation of profit and
lesson. loss through the questions.

“Each of us have our own ways of (Students’ answer)

coping up with the new normal. What did
you do to cope?”

“What have you noticed with the social “Some are posting different challenges in
media during quarantine” fb or their new hobbies while they are
locked down in their houses.”

“Yes, that’s right. Some learned new

things others accepted the challenges in
fb and posted their own version of the
different challenges.”

“What about our economy, what have “A lot of businesses had to close
you noticed?” because there will be no customers
since everyone are locked down at
The teacher will show more pictures of home.”
closed establishments during restriction.

“Yes, that’s right, it is sad but true. The

closing of borders, airports, and hotels
as well as restrictions on mass
gatherings, land travel and related
services across the country put millions
of jobs and businesses at risk. According
to the survey done by the department of (students agrees)
tourism 88% of their respondents expect
losses of over 50% of their 2020
revenues. That is so true here in
Tagaytay since we are a tourist
destination city, picnic grove, sky ranch,
hotels and restaurants had to close
down.”

“What do you think happened to the

“Some are lucky to work from home,
employees of those establishments that some establishments were allowed to
were forced to stop offering services due continue their operation but with minimum
to the restrictions?” number of workers, varying work
arrangements and reduced working
hours, while others don’t have other
choice but to reduce number of
employees.”

“That’s right, is there someone you know (Students’ answer)

who lost their jobs because of the Neighbors/relatives/friends
pandemic?

“What did they do next after losing their “Some of them look for another job,
jobs?” while others put up their own small
business.”

“Yes, that’s right. Filipinos are known to

be resilient and we don’t give up easily.
Even though many of us lost our jobs,
we did not stop but we continued and a
lot of us now became instant
entrepreneurs”

“What are the common businesses that “Online selling of different thing,
you can see now in social media?” halaman, pastries, ukay ukay and many
more.”
“Yes, exactly. During quarantine a lot of
us learned new hobbies,
(paghahalaman, baking, etc.) those
hobbies are turned into their own small
businesses.

“Now, my question is, how will we know “A Business is doing well when all their
products are sold out.”
if a certain business is doing well?”
“Ma’am, a business is doing well when
“That is correct, but is that enough
they have (handsome) profit”
indicator that a business is doing well?
What else?”

“Very good, but how will we know that a (Students’ answer)

business earned a profit?”

“Let us answer our pretest before we

 proceed with our discussion.”

What I know?

Pretest
Match Column with column B.
A B
1. Profit - definition a. Profit

2. Loss - definition b. Loss

c. the difference between gross revenue

and total cost, provided that the
3. Revenue revenue is greater than the cost.

d. the difference between the total cost

4. Cost and the generated revenue,
provided that the cost is greater
than the revenue.
5. Revenue > Cost
e. sales

f. payables

“Good job, class. I am very pleased that

some of you have ideas about profit.
Today we will be defining profit and loss
and know what are the variables needed
to earn profit or incur loss in a business.
We will also understand the difference
between profit and loss by solving
problems.”

What’s new?
B. Development The teacher will now introduce the
concept.
Presentation
“Would someone read this for me?” Student will volunteer to read the
sentences:
Profit is the difference between gross
revenue and total cost, provided
that the revenue is greater than
the cost.

Loss of a business is the difference

between the total cost and the
generated revenue, provided that
the cost is greater than the
revenue.

“Thank you. What is gross revenue and

what do we mean when we say total
cost?”
Gross Revenue = gross sales/total sales

Cost = expenses and payables (e.g., cost

of products/salary for
employees/rent/utility bills)

“Now, who can transform the definition of

profit into a mathematical
statement?” Student will volunteer to write on the
board the formula:
This is read as: Profit/Loss = Revenue – Cost
If revenue is greater than cost then it is
Profit. Revenue > Cost → Profit
If cost is greater that revenue then it is
loss. Cost > Revenue → Loss

What is it?

“Now let us try to use our formula to

know more about the difference between
profit and loss.
The learners, together with the teacher
will do/perform activity 1.
Activity 1 A student will read the problem:
Let one of the students read the problem. Maria learned how to bake during
quarantine, now she owns a small
“What are we going to do first to solve the pastry shop that sells cupcakes.
problem?” Last month, she was able to sell
Know what is asked, what formula to use, 1,012 cupcakes for ₱45.00 each.
what are the given. To produce one cupcake, she has
Since we only have one formula to use for to spend ₱33.00 for the
profit and loss, let us know first ingredients. Aside from the cost of
what are the given then substitute goods bought, she also has to pay
the given to our formula. for rent and electricity that amount
to ₱4,000.00 and ₱2,300.00,
Profit/Loss = Revenue – Cost respectively. How much is her
profit for the month, if any?
“Looking at our given we will already
know if Maria earned profit or incurGiven:
loss in her business. The amount of her total sales is:
Which one is grater, revenue or cost?”
Revenue = 1012 x ₱45.00
Revenue > Cost → Profit Revenue = 45, 540
while her production cost is ₱33 x 1,012
or ₱33,396.00
Cost = (1012 x ₱33.00) + ₱4,000.00 +
₱2,300.00
Cost = 39, 696
“Now let us prove that Maria earned a Profit = Revenue – Cost
profit in her cupcake business by
solving the problem.” Profit = 45,540 – 39, 696
= 5, 844
 Or ₱5,844.00

“With the same amount of revenue, what

if Maria’s tenant doubled the rent Revenue = 1012 x ₱45.00
and since it is already summer,
she has to use an air-conditioning Revenue = 45, 540
unit, her electricity bill also
Cost = (1012 x ₱33.00) + ₱4,000.00 x 2
doubled. Will Maria earn profit or
+ ₱2,300.00 x 2
incur loss this time?”
Cost = 45, 996
Profit/Loss = Revenue – cost
= 45, 540 – 45, 996
“Since our answer is negative, therefore
Maria incurred loss in her = - 456
business.

“Since Maria incurred lass this time,

‫؞‬ Loss = ₱456.00

should she close her bakeshop?” “No, she just has bake and sell more
cupcakes to earn more and cover her
loss.”

What’s more?
Independent Practice to solidify
understanding and skills.
Solution
Betty plans to sell customized bags in an The total expected revenue of Betty is
upcoming bazaar for the ₱450 x 130 or ₱58,500, while her
reopening of the mall after the expected production cost is ₱412
quarantine in their area. To create x 130 or ₱53,560. Then, her
one bag, she has to spend expected profit / loss is
₱412.00 for the materials, and she Profit / loss = 58,500 – (53,560 + 5,000) =
will sell it for ₱450.00. To - 60
participate in the bazaar, she has Or a loss of ₱60.00. Since she will incur a
to pay participation and rental fees loss, it would be best for her not to
totaling ₱5,000.00 if she was able join the bazaar, or produce more
to create 130 bags, and she bags.
believe she can sell them all,
should she participate in the
bazaar?
What I can do?
The learners will perform the activities by
C. Engagement group – 3 groups. (Groups will be formed 1.A local halaman store earned a total of
according to their interests, e.g., P7,510.00 for the day. If the
tiktokers group/ml group, etc.) Each expenses incurred for today
group will pick a number that they will reached P6,125.00, determine the
solve then present their answer in a way halaman store’s profit/loss.
that they want to present it.
2.Mark was able to generate revenue of
Learners will be graded using the rubrics P1,650.00 from his car wash
attached and will be allowed to prepare business today. If his profit was
for 5 minutes and perform for a P530.00, how much was the
maximum of 3 minutes expense he incurred for the day?
Rubrics will be explained while the
learners are preparing for their 3.A “pa mine” business in fb had a total
presentation. revenue of P21,640.00 for the
 month of July. The expenses that
the business incurred for the said
month can be seen below.
Costs of Goods Sold: P5,641.00
Operating Costs: 6,712.00
Delivery Costs: 1,245.00
Taxes:2,412.00
Did the business earn profit or
incur a loss? How much is its
profit/loss?
What can I do?
Individual activity, the learner can
choose to create a vlog (if they have the
resources needed for the blog) if not
they can create a mind map using
different art materials available.(2-minute
vlog)
Create a mind map using your dream
business. (Example Banana-Q stand). In
the middle of the mind map, write the
name of the business. Identify connected
concepts that were discussed
(Profit/loss).

Create your own vlog about profit and

loss. You can vlog about your dream
business and what you will do to earn
profit and how to face loss in a business.
Rubrics will be given to the learners as
their guide in preparing their activity and
will be explained by the teacher during
the 5- minute preparation.
The teacher will play a video for the
generalization of the lesson.

What I have learned?

•In formulating or creating bits of
information reflective of what they have
learned during the Development and
Engagement phases, the learners will
D. Assimilation answer the questions focusing on the
given topic. The given questions are
directed on synthesizing their learned
information based on the given content.

Activity A
1. Define and differentiate profit and loss.

2. What is the importance of having a

positive attitude towards earning
profit/incurring loss in a business?
Assessment
1. Write a sample problem about a local
business in your neighborhood or your
 family’s business if you have one
(example Sari-sari store). Provide
sample computation of profit or loss of
the business.

2. An online store sells pajamas for

P250.00 per pair. For the month
of August, it was able to sell 125
pairs of pajamas. The expenses
the store incurred for the said
month can be seen below.
Costs of Goods Sold: P16,500.00
Operating Costs: 7,650.00
Delivery Costs: 2,123.00
Taxes: 1,500.00
Did the store earn profit or incur a
loss? How much is its profit/loss?

Reflection:

Tell the learners to write in their

notebook their thoughts about today’s
lesson.
I understand that .
I realize that _____.
The teacher will ask the learners:
What do you think Walt Disney meant
about this quote?

“The difference in the profit and loss

is usually ... do not quit.” - Walt
Disney

The teacher will provide instructions Read and research about breakeven and
V. ASSIGNMENT regarding their assignment. what to do to earn profit and avoid loss.

Prepared by:

Sharon May G. Javier

Subject Teacher

Checked by:

Marvin C. Diloy
SHS Coordinator

Noted:

Greg L. Sangalang
Teacher-In-Charge
 Rubric for assessing Problem Solving
CRITERIA 10 8 6 RATING
Identifies special
Understands enough to
UNDERSTANDS factors that influences Understands the
solve part of the problem or
THE PROBLEM the approach before problem
to get part of the solution
starting the problem  
Explains why certain
USES
information is Uses all appropriate Uses some appropriate
INFORMATION
APPROPRIATELY essential to the information correctly information correctly
solution  
Always willing to help
and do more. Cooperative. Usually Sometimes cooperative.
CONTRIBUTIONS Routinely offered offered useful ideas. Sometimes offered useful
, ATTITUDE useful ideas. Always Generally displays ideas. Rarely displays
displays positive positive attitude. positive attitude.
attitude.
Total:  
Teacher Feedback:

Rubric for assessing Group Presentation

 CRITERIA 10 9 7 RATING

Presentation was fairly

Presentation was very
organized and pretty
organized and was Presentation was not
followable. Transitions
very easy to follow. clearly organized.
might have been
Organization Transitions between Transitions between
slightly discontinuous
group members were members were jumpy
but did not take away
well planned and or awkward.
greatly from the overall
executed cleanly.
presentation.  
Group communicated
The group worked very The group worked well relatively well with a
well with each other with each other and few lapses in the
Teamwork/ and the presentation communicated well. presentation; some
Participation was shared equally Some members students dominated the
among the group participated slightly presentation and
members. more than others. others did not
participate much.  
Group members had a
Most of the group Group members had
stronghold on the
members has a solid only a superficial
content and content
understanding of the understanding of
was thoroughly
Content content. Content content. Several
addressed. No
missing minor mistakes were made
mistakes were made
elements or contained during the
with regard to content
minor errors. presentation.
knowledge.  
Thoughtfully and A few original touches
Exceptionally clever uniquely presented; enhance the project to
Creativity and unique in showing clever at times in show some
deep understanding showing understanding understanding of the
of the material material  
Total  
Teacher Feedback:

Rubric for assessing Vlog

CRITERIA 6 5 4 RATING
 Learner was
Learner was
completely prepared
prepared and had
and had obviously
obviously rehearsed. Learner did not seem at all
rehearsed. The
However, learner prepared to present and
Preparedness learner did not
relied heavily on the read straight from the
completely on the
script for prompting. script.
script, although may
Learner did not seem
have referred to it
at all
from time to time.
Facial expressions
facial expression and
and body language very little use of facial
body language
generated strong expression. Did not
Enthusiasm generated moderate
interest and generate much interest in
interest about the
enthusiasm about the the report being presented.
report.
report.
The video contains The video contains
still images and/or still images and/or The video contains still
video clips that video clips that most images and/or video clips
significantly add to the of the time add to the that do not add to the
presentation. All the presentation. Most of presentation or are
Still Images and
video clips
still images and/or the still images unrelated to the topic. The
video clips help to and/or video clips still images and/or video
enhance the enhance the clips do not enhance the
understanding of the understanding of the understanding of the ideas
ideas presented in the ideas presented in presented in the project.
video the video.
The video contains
audio that significantly
The video contains
adds to the
audio but it does not
presentation. The
help to enhance the The video contains no
Audio audio also helps to
understanding of the visible special effects.
enhance the
ideas presented in
understanding of the
the video
ideas presented in the
video.
The video is less
than 15 seconds The video is less than 1
The video is between
Time short of 1 minutes or minute long or more than 2
1 and 2 minutes long.
less than 15 seconds minutes 15 seconds.
longer than 2 minutes
Total
Teacher Feedback:

Rubric for assessing the Content of the Mind Map

CRITERIA 10 8 6 RATING
 Understanding of the
concept is evident.
UNDERSTANDIN
(Shows the variables for Understanding of the Lacks understanding of the
G OF THE
the computation of profit concept is limited. concept.
CONCEPT
and loss; uses the
correct formula)  
RECORDING OF
Sets up own method Uses a provided Unable to use a provided
DATA IN THE
well. method well. method.
MIND MAP  
Presentation is clear and
Presentation is clear Presentation shows unclear
PRESENTATION impressive. (Showing
but with some room for representation of profit and
OF FINDINGS the correct computation
improvement. loss.
of profit/loss)  
Total
Teacher Feedback: