DLL - Busmath Week 9

University of Perpetual Help System Laguna - Pueblo de Panay
Roxas City, Capiz, Philippines, 5800
GRADE 1-12 School Grade Level

SENIOR HIGH SCHOOL Teacher Learning Area
DAILY LESSON LOG Teaching Date & Time Semester
MONDAY WEDNESDAY FRIDAY

I. OBJECTIVES
A. Content Standards Understand key concepts in buying and selling.
B. Performance Standards Analyze and solve problems related to buying and selling in business.
C. Learning Competencies Differentiate profit from loss Illustrate how profit is obtained and how to avoid loss in a given transaction.
II. CONTENT  Illustrating how profit is obtained and how  Profit and loss in different business
 Definition and difference between
to avoid loss in transactions. transactions.
profit and loss.
 Calculating profit percentage and loss  Importance of pricing strategies in
 Basic calculations of profit and loss.
percentage. avoiding loss.
III. LEARNING RESOURCES

A. References
1. Teacher’s Guide Pages
2. Learner’s Material Pages
3. Textbook Pages
4. Additional Materials from Practice problems on calculating profit and loss.
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing the previous lesson or Review the concepts of trade discounts and Review basic profit and loss calculations from Review calculations for profit and loss
presenting the new lesson discount series. previous lesson. percentages.
B. Establishing a purpose for the Explain the importance of understanding Explain how to ensure that a business transaction Explain how businesses use pricing strategies
lesson profit and loss in business and how they is profitable by calculating profit and avoiding to avoid losses and increase profits.
affect business sustainability. loss.
C. Presenting examples / Instances of Use simple business examples (e.g., buying Provide examples showing how profit is Provide examples of common pricing
the new lesson products at a cost and selling them at a calculated as a percentage of the cost price, and strategies (e.g., markup, discounts) and how
price) to explain the concepts of profit and how to calculate loss as a percentage of the cost they influence profit or loss.
loss. price.
D. Discussing new concepts and Define profit as the difference between illustrate how profit is obtained: Demonstrate how businesses adjust selling
practicing new skills # 1 selling price and cost price, and loss as when prices to ensure profit, even after accounting
the selling price is lower than the cost price. Profit=Selling Price−Cost Price for costs and discounts.
Provide examples of profit and loss in
business transactions. Illustrate how to avoid loss by ensuring the selling
price is higher than the cost price.
E. Discussing new concepts and

practicing new skill # 2
F. Developing mastery (leads to Worksheet activity: Calculate profit or loss Students will practice calculating profit and loss Individual activity: Solve a case study where
Formative Assessment 3) based on different business scenarios (e.g., percentages based on cost price and selling students must calculate profit or loss in a
a store selling a product for more than or less price. business scenario (e.g., pricing a product to
than it was bought). make a profit after a discount).
G. Finding practical application of Discuss how profit and loss are encountered Discuss practical applications such as pricing Discuss how entrepreneurs set prices to
concepts and skills in daily living in real-life business transactions (e.g., retail, products for a retail business to ensure profit. ensure a business remains profitable and
online stores). avoid losses.
H. Making generalizations and Summarize the difference between profit and Discuss the importance of understanding the Summarize the key takeaways on how to
abstractions about the lesson loss and how they impact a business. relationship between cost price, selling price, calculate profit, loss, and the importance of
profit, and loss. pricing strategies.
I. Evaluating learning Short quiz: Differentiate between profit and Short quiz on calculating profit and loss Final quiz on calculating profit, loss, and profit
loss and compute profit/loss for given percentage for given business scenarios. percentages, as well as applying these
scenarios. concepts in business scenarios.
J. Additional activities for application Assign practice problems for profit and loss Assign homework problems to calculate profit and Assign additional practice problems for
or remediation calculations to be done as homework. loss percentages for various transactions. homework, focusing on business pricing
strategies and calculations.
V. REMARKS
VI. REFLECTION
A. No of learners who earned 80% in
the evaluation
B. No. of learners who require
additional activities for remediation
who scored below 80%
C. Did the remedial lessons work? No.
of learners who have caught up
with the lesson
D. No. of learners who continue to
require remediation
E. No. of learners who continue to
require remediation
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 which I
wish to share with other teachers?
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University of Perpetual Help System Laguna - Pueblo de Panay

Roxas City, Capiz, Philippines, 5800

GRADE 1-12 School Grade Level

MONDAY WEDNESDAY FRIDAY

III. LEARNING RESOURCES

E. Discussing new concepts and

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