K to 12 BASIC EDUCATION CURRICULUM

SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

Grade: 11 No. of Hours/Semester: 80 hours/semester

Core Subject Title: Business Mathematics Pre-requisite (if needed): None

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: The learners demonstrate an The learners are able to: The learners
Fractions understanding of: 1. Perform fundamental
ABM_BM11FO-Ia-1
Decimals 1. Perform operations: operations on fractions and
Percentage 1. fractions addition, subtraction, decimals
2. decimals and multiplication and division 2. Express fractions to
percentage accurately decimals and percent forms ABM_BM11FO-Ia-2
• 2. Solve problems involving and vice versa
fractions, decimals and
percent related to business 3. Illustrate how decimals and
fractions can be written in ABM_BM11FO-Ib-3
terms of percent

4. Give real-life situations to

illustrate fractions, ABM_BM11FO-Ic-4
decimals, and percent

5. Solve problems involving

fractions, decimals, and ABM_BM11FO-Id-5
percent
Ratio & Proportion key concepts of ratio and 1. formulate and solve 1. Compare and differentiate
ABM_BM11RP-Ie-1
proportion problems involving ratio ratio and rate
and proportion 2. Write proportions
2. use the concept of illustrating real-life ABM_BM11RP-Ie-2
proportion in making life- situations
decisions 3. Identify the different kinds
of proportion and give ABM_BM11RP-Ie-3
examples for each
K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 1 of 5  
 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

4. Solve problems involving

Buying and Selling
key concepts in buying and Analyze and solve problems on
selling important factors in managing a
business: buying products and
selling products
10. Illustrate how interest is
11. Illustrate the different types
12. Compute commissions on
direct, inverse and partitive ABM_BM11RP-If-4
proportion
1. Differentiate Mark-on, Mark
ABM_BM11BS-Ig-1
down and Mark-up
2. Illustrate how Mark-on,
Mark-down, and Mark-up ABM_BM11BS-Ih-2
are obtained
3. Differentiate mark-up from
ABM_BM11BS-Ih-3
margins
4. Describe how gross margins
ABM_BM11BS-Ih-4
is used in sales
5. Illustrate how to compute
single trade discounts and ABM_BM11BS-Ih-5
discount series
6. Differentiate profit from loss ABM_BM11BS-Ii-6
7. Illustrate how profit is
obtained and how to avoid ABM_BM11BS-Ii-7
loss in a given transaction
8. Define break-even;
illustrate how to determine ABM_BM11BS-Ij-8
break-even point
9. Solve problems involving
ABM_BM11BS-Ij-9
buying and selling products
computed specifically as
applied to mortgage,
ABM_BM11BS-Ij-10
amortization, and on
services/utilities and on
deposits and loans
ABM_BM11BS-IIa-11
of commissions
cash basis and commission ABM_BM11BS-IIa-12
on instalment basis

K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 2 of 5  
 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

13. Illustrate how to obtain

Salaries and Wages
Presentation and Analysis of
Business Data
K to 12 Senior High School ABM Specialized Subject – Business Math December 2013
the fundamental operations of
mathematics as applied in
salaries and wages
business data present them in
graphs, charts, and tables
apply appropriate mathematical
operation in computing salaries
and wages
10. Use E- spread sheet in the
solve problems in real-life
business situations, present data
in graphical form, and analyze
them
down payment, gross
ABM_BM11BS-IIa-13
balance, and current
increased balance
14. Solve problems involving
ABM_BM11BS-IIb-14
interests and commissions
1. Define salary, wage,
ABM_BM11SW-IIc-1
income, benefits
2. Compute gross and net
ABM_BM11SW-IId-2
earnings
3. Differentiate gross from net
ABM_BM11SW-IId-3
earnings
4. Enumerate the benefits of a
ABM_BM11SW-IIe-4
wage earner
5. Define each of the benefits
ABM_BM11SW-IIe-5
given to wage earners
6. Distinguishe taxable from
ABM_BM11SW-IIe-6
nontaxable benefits
7. Enumerate the standard
deductions with the ABM_BM11SW- IIe-7
corresponding computation
8. Identify the variables
needed in the computation ABM_BM11SW- IIe -8
of the overtime
9. Compute overtime pay ABM_BM11SW- IIe -9
computation of salary and ABM_BM11SW- IIf -10
overtime pay
11. Present graphical
representation of the details ABM_BM11SW- IIf -13
or particulars of the salary.
1. Show samples of business
ABM_BM11PAD-IIg-1
data
2. Compare the forms
(textual, tabular, and ABM_BM11PAD-IIg-2
graphical) of data
Page 3 of 5
 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

CONTENT CONTENT STANDARD PERFORMANCE STANDARD LEARNING COMPETENCIES CODE

presentation
3. Identify the essential parts
ABM_BM11PAD-IIg-3
of a table
4. Draw the table to present
ABM_BM11PAD-IIh-4
the data
5. Analyze and interprets the
data presented in the table
using measures of central
ABM_BM11PAD-IIh-5
tendency and variability and
tests of significant
differences
6. Describe the different kinds
of graphs for data ABM_BM11PAD-IIi-6
presentation
7. Describe the essential parts
ABM_BM11PAD-IIi-7
of a graph
8. Give a set of business data;
identify the graphs to be ABM_BM11PAD-IIi-8
used
9. Draw the graph/table to
ABM_BM11PAD-IIi-9
present the data
10. Analyze and interpret the
data presented in a ABM_BM11PAD-IIi-10
graph/table
11. Use software (i.e., MS
Excel, SPSS) programs to
compute and present ABM_BM11PAD-IIj-11
graphical representation of
business data

K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 4 of 5  
 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

Code Book Legend

Sample: ABM_BM11FO-Ia-1

 
  LEGEND SAMPLE DOMAIN/ CONTENT/ COMPONENT CODE
 
  Learning Area and
Accountancy, Business
  Strand/ Subject or
and Management Fundamental Operations FO
  Specialization
First Entry
 
  ABM_BM11FO
Grade Level Grade 11
 
  Ratio & Proportion RP
  Business Math
Domain/Content/
  Uppercase Letter/s Fundamental
Component/ Topic
  Operations
  -
Buying and Selling BS
 
Roman Numeral
Quarter First Quarter I
*Zero if no specific quarter

Lowercase Letter/s
*Put a hyphen (-) in Salaries and Wages SW
Week Week one a
between letters to indicate
more than a specific week
-
perform fundamental Presentation and Analysis of Business Data PAD
Arabic Number Competency operations on 1
fractions and decimals
 

K to 12 Senior High School ABM Specialized Subject – Business Math December 2013 Page 5 of 5