LEARNING ACTIVITY SHEET IN BUSIBESS MATHEMATICS

Q2Wk6 January 10-14, 2022

I. Title: Salary and Overtime Pay Computation Using E-Spreadsheet & Presenting Graphical Representation

II. Learning Competency with code:

1. use E-spreadsheet in the computation of salary and overtime pay (ABM_BM11S W-IIf-10), specifically to:
a. identify important parts of e-spreadsheet
b. explain the process of inputting data in e-spreadsheet
c. demonstrate the step-by-step process of computing salary and overtime pay using e-spreadsheet
2. present graphical representation of the details or particulars of the salary (ABM_BM11S W-IIf-13),
specifically to:
a. identify different types of graphs in Microsoft Excel
b. explain the process of creating graphs using Microsoft Excel
c. present graphical representations of particulars of salary using Microsoft Excel

III. Background Information for Learners:

Lesson I: Salary and Overtime Pay Computation Using E-Spreadsheet
In your previous lesson, you have learned the different variables that are needed in computing salary and
overtime pay. And that is, S = TR + (OR)(1.5)
where S = salary; T = regular time; R = rate; O = overtime
which is the general formula in computing the salary.
In this lesson, you are going to utilize this formula. However, it will be translated into e-spreadsheet (Microsoft
Excel) codes.

Here’s how.
Step 1: Open a new blank excel spreadsheet. Go to Search Box. Type “Excel” and double click on the match
found under the search box to open a blank excel file.
Step 2: Save the file on the location you want your payroll to be saved.

Step 3: In this newly created file where all your employee payroll information would be stored, therefore,
create some column with names which can hold the values for the certain parameters/variables. Enter the
column names in the following hierarchy.

Pay/Hour (column B): Contains per hour pay rate to the employee without any currency symbol.
Total Hours Worked (column C): Contains total hours worked by an employee in a day.
Overtime/Hour (column D): Overtime rate per hour without any currency symbol.
Total Overtime Hours (Column E): Number of hours employees overtime in a day.
Gross Pay (column F): Payable amount to the employee without any deductibles.

er than Income Tax.

Net Pay (column I): Payment the employee will receive in hand after all the deductions.

Step 4: Add the details column-wise like Employee Name in column A, a number of hours worked and
hourly paying rate, etc. See the figure below for better understanding.

In this example, the Total Hours Worked and Total Overtime Hours are considered on a monthly
basis since employees are paid on monthly basis also. Therefore 160 means total hours worked during the
month. Same is the case with total overtime hours. Also, the Pay per Hour and Overtime Pay per Hour are in
Philippine peso.
Step 5: Formulate Gross Pay. Gross Pay is the sum of the product of Pay per Hour & Total Worked Hours, and
Overtime Pay per Hour & Total Overtime Hours. (Pay per Hour * Total Hours Worked) + (Overtime Pay per
Hour * Total Overtime Hours). In the payroll sheet, it can be formulated under cell F2 as =(B2*C2)+(D2*E2),
based on the formula of Gross Pay. However, you can see the figure below for better understanding.

After using formula, the answer is shown below.

Drag the same formula cell F3 to cell F6.

Step 6: In order to calculate the Income Tax, you need to check how much percentage of tax your employee
pays on the total gross pay. Income Tax is always calculated on Gross Pay. In this case, we will consider 15%
of Income Tax on all the Gross Pay. The formula for Income Tax, therefore, becomes as 0.15 * Gross Pay.
which in terms of excel payroll sheet can be formulated under cell G2 as =0.15*F2 (Column F contains Gross
Pay amount).

Drag the same formula in cell G3 to G6.

Step 7: You have to mention other deductibles if there is any for a particular employee. These deductibles may
contain the premium of health/life insurance, professional taxes, Equated Monthly Installment (EMI) amount if
any loan is taken from an organization, etc. add these amount values under column H. If there is no other
deductible for a particular employee, you can set the value under column H for that employee to zero. You may
also make separate columns for each of the deductibles if you opt to.
Step 8: Now, let us have the Net Pay. Net Pay is the amount that gets credited into your employee’s bank
account after all the deductions from Gross Pay. Therefore, in this case, we will deduct (subtract) Income Tax
(column G) and Other Deductibles (Column H) which can be formulated under cell I2 as =F2-(G2+H2). Here,
Income Tax and Other Deductibles are summed up and then subtracted from Gross Pay. See the figure below
for better understanding.

Drag the same formula in cell I3 to cell I6.

Lesson II: Presenting Graphical Representation

Graphical representation refers to the use of charts and graphs to visually display, analyze, clarify, and
interpret numerical data, functions, and other qualitative structures.
In your previous modules, you have learned that there are different salary deductions such as premium of
health/life insurance such as SSS/GSIS, professional taxes, Equated Monthly Installment amount if any loan is
taken from an organization, and such. And in your Lesson 6.1, you have learned that these particulars of salary
can be computed using E-spreadsheet like Microsoft Excel.
In this lesson, you will get to know another function of Microsoft Excel. And that is, to use it in creating and
presenting graphical representations of the data, specifically the details or particulars of salary.
There are different types of graphs/charts in Microsoft Excel, you only need to choose which is most suitable
for the data it would represent. For particulars of salary, it would be best to use Pie Chart.
Here’s how.

1. Let’s recall the last step in the process of computing net pay using e-spreadsheet.
2. Select the particulars of salary you would want to present. For example, if want to present Patrick’s gross
pay, you must select his income tax (cell G4), his other deductibles (cell H4), and his net pay (cell I4).
And to add label, you must select Income Tax (cell G1), Other Deductibles (cell H1), and Net Pay (cell I1). But
since the cells are not adjacent, you may use the following technique: Hold Ctrl and select the cells.

After selecting, click the INSERT tab, then click the PIE CHART icon.

You may choose which among the different styles of pie chart you will use.
3. Click the style you want.

You can also name the chart title.

IV. Exercises/Activities:
Activity 1: E-spread it!
Direction: Using e-spreadsheet, compute the following: Write your answer in separate sheet of paper.
SHOW YOUR SOLUTIONS

Pay Total Overtime Total Gross Income Deductibles Net

Name per Hours Pay per Over- Pay Tax Pay
Hour Worked Hour time (15%)
Hours
UNO P50 160 P75 10 P200
DOS P40 155 P60 12 P250
THIRDY P50 140 P75 20 0
FOURTH P50 152 P75 18 P300
FIFTH P40 155 P60 10 P300
SIXTO P30 145 P45 15 0
AGAPITO P40 148 P60 20 P200
OCHO P30 150 P45 11 0
Activity 2: Graphic-organize It!
Direction: Using a graphic organizer, illustrate the process of creating a graphical representation of particulars
of salary. Write your answer in separate sheet of paper.

Rubrics for the graphic organizer.

INDICATORS Exceeds Meets Standard Partially Meets Minimally Meets
Standard (3 pts) Standard Standard
(4 pts) (2 pts) (1 pt)
Organization Sequence of Sequence of Sequence of Sequence of
information is information is information is information is
logical, well logical and easy to somewhat difficult to follow.
ordered, and follow. The disorganized. The The sequence of the
interesting. The sequence of the sequence of the graphic organizer is
sequence of the graphic organizer graphic organizer is unclear.
graphic organizer makes sense. hard to follow at
makes sense. times.
Text Easy to read, Most text is easy to Text is not easy to Not legible. More
legible. No read. 1-3 spelling read. 4-6 spelling than 6 spelling
misspellings. mistakes. mistakes. mistakes
Illustration Clean, neat, and Fairly neat and Not well organized. Messy and
well-organized clean. Some A little cluttered. unorganized. Not
organization. well put together.

V. References for Learners:

(n.d.). Retrieved from
https://r.search.yahoo.com/_ylt=Awrx5ZaddCFfMhUAiQDfSQx.;_ylu=X3oDMTByaW0wdmlxBGNvbG8Dc2
czBHBvcwMyBHZ0aWQDBHNlYwNzcg--
/RV=2/RE=1596056861/RO=10/RU=https%3a%2f%2fstudy.com%2facademy%2flesson%2fwhat-is-a-
proportion-in-math-definition-practice-problems-quiz.

EDUCBA Tutorial/Courses. (2020). Retrieved from educba.com: https://www.educba.com/payroll-in-excel/

EDUCBA Tutorial/Courses. (2020). Retrieved from educba.com: https://www.educba.com/excel-types-of-

graphs/

Huntington, M. (n.d.). Retrieved from Classroom: https://classroom.synonym.com/handson-activities-ratios-

proportions-8375148.html

Jackson, C., & Scalia, S. (n.d.). What is a Proportion in Math? - Definition & Practice Problems. Retrieved
from Study.com: https://study.com/academy/lesson/what-is-a-proportion-in-math-definition-practice-problems-
quiz.html

Meks. (2020). Retrieved from Coloring Page: http://coloringpage.eu/hot-air-balloon-template/

Rachel. (2018, February 18). Retrieved from Math Idea Galaxy: https://ideagalaxyteacher.com/proportions-
activities/

Unit, K. t. (2016). Teaching Guide for Senior High School Business Mathematics. 4th Floor, Commission on
Higher Education, C.P. Garcia Ave., Diliman, Quezon City: Commission on Higher Education.
Prepared by:
MICHAEL M. DE OCAMPO
Subject Teacher

Checked by: Approved by:

LORNA E. CABANAYAN JOSE RAMIL A. SIBUN

SGH/ Master Teacher II OIC – Asst. Principal II-Academics