Republic of The Philippines

Department of Education
REGION III
SCHOOL DIVISION OFFICE OF PAMPANGA
DOLORES NATIONAL HIGH SCHOOL
Magalang, Pampanga
S.Y. 2024-2025

DAILY LESSON LOG

School Dolores National High School Grade Level 11

Teacher Arianne Grace I. Maliwat Learning Area Business Mathematics
Teaching Date and Day Nov 4 to Nov 8, 2024 Semester Second
Monday Tuesday Wednesday Friday
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons,
I. OBJECTIVES exercises and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment Strategies. Valuing objectives support
the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
A. Content Standards The learners demonstrate an understanding of the fundamental operations of mathematics as applied in salaries and wages.
B. Performance Standards The learners are able to apply appropriate mathematical operation in computing salaries and wages.
Learning Competency: Salary and Wages (ABM_BM11SW-IIc-1)

Learning Objectives:
C. Learning Competencies/ 1. Define salary, wage, income, benefits;
Objectives
2. Define each of the benefits given to wage earners; and
3. Compute gross and net earnings.

II. CONTENT Salary and Wages

III. LEARNING RESOURCES Teacher’s Guide, Learner’s Module, Reference Books
A. References
Business Mathematics
1. Teacher’s Guide pages Teaching Guide for Senior High School pages
2. Learner’s Materials
pages
3. Textbook pages

Address: Dolores, Magalang, Pampanga 2011

Email Address: [email protected]
 Republic of The Philippines
Department of Education
REGION III
SCHOOL DIVISION OFFICE OF PAMPANGA
DOLORES NATIONAL HIGH SCHOOL
Magalang, Pampanga
S.Y. 2024-2025
4. Additional Materials
Supplementary Learning Materials
from Learning Resource Bacani, Jerico B. and Soriano, Jeffrey M. 2017. Business Mathematics for Senior High School. Quezon City. C & E Publishing, Inc.
(LR) portal
B. Other Learning
Resources
IV. PROCEDURES
A. Review previous lesson Recall the previous lesson by asking the definition of commission. Then, ask the learners to give the different types of commission with examples.
or presenting the new
lesson
B. Establishing a purpose Ask the learners: How are salaries, wages, income and benefits received by a worker determined?
for the lesson Let the learners share their ideas.
C. Presenting examples/ ACTIVITY 1. PAY ME!
instances of the new
lesson A. Directions: Tell whether the following describes Salary or Wage.
1. Overtime is not paid
2. The pay every month varies
3. It has an hourly basis for payment
4. Usually paid to Manufacturing-process work

B. Directions: Presented below is the pay slip of a salary earner. Study the pay slip and answer the questions that follow.

Address: Dolores, Magalang, Pampanga 2011

Email Address: [email protected]
 Republic of The Philippines
Department of Education
REGION III
SCHOOL DIVISION OFFICE OF PAMPANGA
DOLORES NATIONAL HIGH SCHOOL
Magalang, Pampanga
S.Y. 2024-2025

D. Discussing new concepts Ways of Service Payment

and practicing new skills I. Salary and Wage
#1 Salary is the compensation usually quoted annually or monthly for an employee. Wage, on the other hand, is compensation quoted in an hourly or daily rate
for an employee.
Salary earners usually get paid every 15 days (bi-monthly) while wage earners usually get paid either weekly or sometimes even monthly, at their
employer's convenience. Salary earners are not paid less if they work for only a fraction of the required number of hours and they are also not paid for
working overtime while wage earners are under the “no work, no pay policy” which means they are only paid the actual number of hours or days that they
worked.

Address: Dolores, Magalang, Pampanga 2011

Email Address: [email protected]
 Republic of The Philippines
Department of Education
REGION III
SCHOOL DIVISION OFFICE OF PAMPANGA
DOLORES NATIONAL HIGH SCHOOL
Magalang, Pampanga
S.Y. 2024-2025

Discuss the following examples to the learners.

a. A tutor who is paid PhP200 per hour is earning a wage. How much does he earn for a 10-hour week work?
Solution: If he works for 10 hours a week, then he will be paid PhP2,000 for that week.
b. A university assistant professor is usually given a monthly salary. If his salary is PhP40,000 per month, how much does he get every two weeks?
Solution: If he gets PhP40,000 per month as his salary, then he is paid PhP20,000 every two weeks.
c. A fast-food service crew is paid per hour. If he is paid an average wage of PhP77.43 per hour, how much will he get if he works for 6 hours and 6 days a
E. Discussing new concepts week for 4 weeks?
and practicing new skills Solution: If he works for 6 hours a day and 6 days a week for 4 weeks, then he earns a total of PhP11,149.92 for that month.
#2 d. A minimum wage earner in Metro Manila is paid PhP481 for an 8-hour workday. What is his hourly wage?
Solution: He is paid PhP60.125 per hour.
e. A carpenter is paid daily, usually PhP500– PhP600 per day and is a wage earner. A taxi driver and a tricycle driver are neither salary nor wage earners.
Why?

The daily or hourly wage of an employee can be computed from his monthly salary.

Address: Dolores, Magalang, Pampanga 2011

Email Address: [email protected]
 Republic of The Philippines
Department of Education
REGION III
SCHOOL DIVISION OFFICE OF PAMPANGA
DOLORES NATIONAL HIGH SCHOOL
Magalang, Pampanga
S.Y. 2024-2025
The following will be given to the learners for the mastery of the lesson.

a. A clerk earns a salary of PhP20,000 per month. Assuming that he works 8 hours a day for a 20-day work month, how much does he get per day? per hour?

Solution: He is earning a wage of PhP1,000 per day and PhP125 per hour.

F. Developing mastery b. An employee is paid a monthly salary of PhP16,000 for working 20 days in a month. A taxi driver earns PhP750 per day. Assuming both work 8 hours a day,
(leads to formative who has a higher hourly wage?
Solution:
assessment 3)
Employee:
Php 16,000 / 20 days = Php 800 per day
Php 800 / 8 hours = Php 100 per hour
Taxi Driver:
Php 750 / 8 days = Php 93.75 per hour
Therefore, the employee has a higher hourly wage rate.

G. Finding practical People in our community have different professions (e.g doctors, lawyers, teachers) and jobs (e.g. carpenters, factory workers, fishermen, drivers). These people
who work expect a monetary return for their goods or services.
applications of It allows them to make a living from their labour. There are different ways on how a person gets paid for his/her services through different manners of payment like
concepts and skills in salary, wages, benefits and other sources of income.
daily living

H. Making generalizations Let the learners differentiate the salary and wages.
Ask them to give examples of profession that receive salary and wage.
and abstractions about
the lesson

I. Evaluating Learning The learners will answer the activity.

Address: Dolores, Magalang, Pampanga 2011

Email Address: [email protected]
 Republic of The Philippines
Department of Education
REGION III
SCHOOL DIVISION OFFICE OF PAMPANGA
DOLORES NATIONAL HIGH SCHOOL
Magalang, Pampanga
S.Y. 2024-2025
Salary Earner versus Wage Earner
Directions: Classify each of the following professions/jobs as to salary earner or wage earner. on a separate sheet of paper or notebook, write SE if the given is salary
earner and WE if it is a wage earner.
1. Engineer
2. Carpenter
3. Factory worker
4. Public school teacher
5. Private tutor
6. Manager
7. Service crew
8. Cashier
9. Construction worker
10. Accountant

J. Additional activities or
remediation

Address: Dolores, Magalang, Pampanga 2011

Email Address: [email protected]
 Republic of The Philippines
Department of Education
REGION III
SCHOOL DIVISION OFFICE OF PAMPANGA
DOLORES NATIONAL HIGH SCHOOL
Magalang, Pampanga
S.Y. 2024-2025

November 20, 2023 (Modular Distance Learning)

Executive Order No. 38 - 2023
V. REMARKS Suspension of Face to Face Classes in All Levels in Public and Private Schools in the Province of Pampanga on November 20, 2023 Due to Transport Strike and Encouraging
Online/Modular Classes or any Alternative Learning Modality Applicable.
VI. REFLECTION
A. No. of learners who earned
80% of the evaluation
B. No. of learners who require
additional activities for
remediation who scored below
80%
C. Did the remedial lesson 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 works?
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

Address: Dolores, Magalang, Pampanga 2011

Email Address: [email protected]
 Republic of The Philippines
Department of Education
REGION III
SCHOOL DIVISION OFFICE OF PAMPANGA
DOLORES NATIONAL HIGH SCHOOL
Magalang, Pampanga
S.Y. 2024-2025
which I wish to share with
other teachers

Prepared by: Checked by: Noted by:

ARIANNE GRACE I. MALIWAT BENITO S. TOLENTINO ARIEL L. BANAL

Teacher I Head Teacher III School Head

Address: Dolores, Magalang, Pampanga 2011

Email Address: [email protected]