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SENIOR HIGH SCHOOL โ ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Grade: 11 No. of Hours/Semester: 80 hours/semester Core Subject Title: Business Mathematics Pre-requisite:
Core Subject Description: This course will provide an understanding of the basic concepts of mathematics as applied in business. It includes a review of the fundamental mathematics operations using decimals, fractions, percent, ratio and proportion; mathematics concepts and skills in buying and selling, computing gross and net earnings, overtime and business data presentation, analysis and interpretation. The use of computer and software applications for computation and data presentation is encouraged.
CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE
Fundamental Operations on: Fractions Decimals Percentage
The learners demonstrate an understanding of:
- fractions
- decimals and percentage
The learners are able to:
- Perform operations: addition, subtraction, multiplication and division accurately
- Solve problems involving fractions, decimals and percent related to business
The learners
- Perform fundamental operations on fractions and decimals
ABM_BM11FO-Ia- 1
- Express fractions to decimals and percent forms and vice versa
ABM_BM11FO-Ia- 2
- Illustrate how decimals and fractions can be written in terms of percent
ABM_BM11FO-Ib- 3
- Give real-life situations to illustrate fractions, decimals, and percent
ABM_BM11FO-Ic- 4
- Solve problems involving fractions, decimals, and percent
ABM_BM11FO-Id- 5
Ratio & Proportion key concepts of ratio and proportion
- formulate and solve problems involving ratio and proportion
- use the concept of proportion in making life- decisions 1. Compare and differentiate ratio and rate ABM_BM11RP-Ie- 1 2. Write proportions illustrating real-life situations
ABM_BM11RP-Ie- 2
- Identify the different kinds of proportion and give examples for each
ABM_BM11RP-Ie- 3
SENIOR HIGH SCHOOL โ ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE
- Solve problems involving direct, inverse and partitive proportion
ABM_BM11RP-If- 4
Buying and Selling key concepts in buying and selling
Analyze and solve problems on important factors in managing a business: buying products and selling products
- Differentiate Mark-on, Mark down and Mark-up ABM_BM11BS-Ig- 1
- Illustrate how Mark-on, Mark-down, and Mark-up are obtained
ABM_BM11BS-Ih- 2
- Differentiate mark-up from margins ABM_BM11BS-Ih- 3
- Describe how gross margins is used in sales ABM_BM11BS-Ih- 4
- Illustrate how to compute single trade discounts and discount series
ABM_BM11BS-Ih- 5
- Differentiate profit from loss ABM_BM11BS-Ii- 6
- Illustrate how profit is obtained and how to avoid loss in a given transaction
ABM_BM11BS-Ii- 7
- Define break-even; illustrate how to determine break-even point
ABM_BM11BS-Ij- 8
- Solve problems involving buying and selling products ABM_BM11BS-Ij- 9
- Illustrate how interest is computed specifically as applied to mortgage, amortization, and on services/utilities and on deposits and loans
ABM_BM11BS-Ij- 10
- Illustrate the different types of commissions ABM_BM11BS-IIa- 11
- Compute commissions on cash basis and commission on instalment basis
ABM_BM11BS-IIa- 12
SENIOR HIGH SCHOOL โ ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE
presentation
- Identify the essential parts of a table ABM_BM11PAD-IIg- 3
- Draw the table to present the data ABM_BM11PAD-IIh- 4
- Analyze and interprets the data presented in the table using measures of central tendency and variability and tests of significant differences
ABM_BM11PAD-IIh- 5
- Describe the different kinds of graphs for data presentation
ABM_BM11PAD-IIi- 6
- Describe the essential parts of a graph ABM_BM11PAD-IIi- 7
- Give a set of business data; identify the graphs to be used
ABM_BM11PAD-IIi- 8
- Draw the graph/table to present the data ABM_BM11PAD-IIi- 9
- Analyze and interpret the data presented in a graph/table
ABM_BM11PAD-IIi- 10
- Use software (i.e., MS Excel, SPSS) programs to compute and present graphical representation of business data
ABM_BM11PAD-IIj- 11
SENIOR HIGH SCHOOL โ ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Code Book Legend
Sample: ABM_BM11FO-Ia-
LEGEND SAMPLE
First Entry
Learning Area and Strand/ Subject or Specialization
Accountancy, Business and Management
Grade Level Grade 11^ ABM_BM11FO
Uppercase Letter/s
Domain/Content/ Component/ Topic
Business Math Fundamental Operations
-
Roman Numeral
*Zero if no specific quarter
Quarter First Quarter I
Lowercase Letter/s
*Put a hyphen (-) in
between letters to indicate
more than a specific week
Week Week one a
Arabic Number Competency
perform fundamental operations on fractions and decimals
DOMAIN/ CONTENT/ COMPONENT CODE
Fundamental Operations FO
Ratio & Proportion RP
Buying and Selling BS
Salaries and Wages SW
Presentation and Analysis of Business Data PAD
