NAME: (EREL BAUTISTA)
SCHOOL: CNHS
LEARNING AREA (Main Lesson): _____________________
INTEGRATIVE PERFORMANCE TASK
LEARNING AREA/S INTEGRATED: Business Mathematics and FABM1 Level: Grade 12
LEARNING COMPETENCIES:
a. records transactions of a merchandising business in the general and special journals
ABM_FABM11- IVe-j-36
b. Illustrate the different types of commissions - ABM_BM11BS-IIa-11
c. Compute commissions on cash basis and commission on instalment basis
ABM_BM11BS-IIa-12
d. Compute down payment, gross balance and current increased balance
ABM_BM11BS-IIa-12
G
GOAL: What is the GOAL in the
scenario? What is the task –
overall? [develop a presentation,
create a product, illustrate a
process, perform a complex act]
The goal is to compute the total commission payable for the month
for the sales manager of UR CORPPORATION and record it in the
general journal and subsequently post it to special journals.
R
ROLE: What is the ROLE you are
to take? [expert, instructor,
student, apprentice, worker,
member of the public]
You are the bookkeeper of UR CORP. and it is your duty to
analyze, record and post day to day transaction to the
company’s books of accounts.
AUDIENCE: Who is your AUDIENCE?
Who will evaluate your performance
or product? [instructor, self, peers,
experts, public]
Your target audience is the Sales Manager and the Payroll
Accountant of UR CORP.
A
Payroll Accountant would like to know how much
commission will be due for payroll pay out every 15th of the
month.
SITUATION: What is your
SITUATION? What is the context in
which you will perform or produce?
What is the need; the place; the
requirement; where is it to happen;
what are the environmental
conditions, etc.?
S
The Sales manager would like to know how much
commission he will earn every month.
You have been asked to compute the total commission
payable to Sales Manager Mike for the month of December
2020, because commissions gained from the previous
month is payable on the 15th of the month following the
month on which commission was earned. Mngr. Mike’s
commission is base on cash sales and credit card installment
sales. Below are the sales transactions that were credited to
Mngr. Mike;
December 5 – Mngr. Mike was able to sell 10 cellphones
costing PhP18,000 each on cash.
December 18 – more items were sold but it was paid on
installment basis through credit cards. Mike was able to sell
another 10 cellphones, with a cost of PhP18,000 each plus
Php1,500 finance charges for each installment sales with an
installment term of 6 months and O% interest for 3 months
installment term. 5 transactions were payable in 6 months
with a required downpayment of P3,000 and the balance
equally divided into 6 equal installments, another 5
installment transactions is payable in 3 months without
interest and required downpayment of the same amount
with 6 months term. Mike gets 2% commission on the first
month for each of the 10 cell phones. Commission
decreases by 0.30% every month thereafter and computed
on the outstanding balance for the month.
December 28, before the year ends Manager Mike sold an
additional 5 cellphones on cash basis.
PERFORMANCE/PRODUCT/PROCES
S: What is the PERFORMANCE
CHALLENGE? What are you to do or
create that will be judged as evidence
of successful completion of the
intended outcome? [a class
presentation, a modeoardl, a poster, a
term paper, a lab demonstration,
troubleshooting & repair]
Analyze the transactions and record the Journal Entry of
each transactions in the respective journals (Sales Journal;
Cash Journal) for the month of December.
After recording the transactions, at the end of the month
post all transactions to the General Ledger and or
Subsidiary Ledger (if applicable).
In a separate sheet of paper, show your computation for the
commission of Manager Mike for the month of December
2020, January 2021 and February 2021.
S
STANDARDS of PERFORMANCE: By
what CRITERIA / STANDARDS /
INDICATORS OF SUCCESS will the
performance/product/process be
judged? What expectations must it
meet? What will be the indicators of
success? [rubric, exemplars, key,
checklist, rating scale, etc.]
Your work output should be shown in the proforma General
Journal and or Special journal. It should be recorded
correctly and no erasures. Supporting documents such as
the computation sheets for commission should be shown
also.
*intra-disciplinary integration – learning competencies within the same learning area
in a grade level
*inter-disciplinary integration – learning competencies across two or more learning areas
in a grade level