School
Teacher
Teaching Date
and Time
I.



OBJECTIVES
Content
Standards
Performance
Standards
Learning
Competencies/
Objectives
II. CONTENT
III. LEARNING
RESOURCES
A. References
1. Teacher’s
Guide pages
2. Learner’s
Materials pages
3. Textbook pages
4. Additional
Materials from
Learning
Resource(LR)
portal
B. Other Learning
Resources
IV. PROCEDURES

Review
previous lesson
or presenting
the new lesson

Establishing a
purpose for the
lesson

Presenting
examples/
instances of the
new lesson
DAILY LESSON LOG OF ABM_BM11FO-Ib-3 (WEEK TWO-DAY ONE)
Grade Level
Grade 11
Learning Area
Business Mathematics
1 hour
Quarter
Objectives must be met over the week and connected to the curriculum standards. To meet the
objectives, necessary procedures must be followed and if needed, additional lessons, exercises
and remedial activities may be done for developing content knowledge and competencies. These
are assessed using Formative Assessment Strategies. Valuing objectives support the learning of
content and competencies and enable children to find significance and joy in learning the lessons.
Weekly objectives shall be derived from the curriculum guides.
The learner is able to understand the key concepts in buying and selling.
The learner is able to analyse and solve problems on important factors in managing a business:
buying products and selling products.
Learning Competency: Illustrate how to obtain down payment, gross balance, and current
increased balance. (ABM_BM11FO-Ib-3)
Learning objectives:

Illustrate how to obtain down payment;
 Solve problems that involves down payment; and
 Apply real-life situations in the lesson.
Buying and selling
Page 75-78
NONE
NONE
NONE
http://teachtogether.chedk12.com/teaching_guides/view/361
These steps should be done across the week. Spread out the activities appropriately so that
pupils/students will learn well. Always be guided by demonstration of learning by the pupils/
students which you can infer from formative assessment activities. Sustain learning
systematically by providing pupils/students with multiple ways to learn new things, practice the
learning, question their learning processes, and draw conclusions about what they learned in
relation to their life experiences and previous knowledge. Indicate the time allotment for each
step.
The teacher will discuss a new lesson.
The teacher lets the student the importance of down payment to understand the key concepts
of buying and selling.
Obtaining Down Payments
Example 1: When one purchases a car or any big item not through cash but installment terms,
normally, a certain down payment is required of the buyer. Car dealers normally require a
minimum down payment, which is usually 20% of the total cost of the vehicle being purchased.
The interest on the remaining balance is then computed depending on the number of years a
buyer would want to amortize the remaining balance. If a car costs PhP1,000,000 and a
minimum 20% down payment is required by the company, then the buyer will have an initial
cash out of PhP200,000; that is, 20% (1,000,000) = PhP200,000. The remaining PhP800,000
will be amortized monthly and the amount of monthly amortization depends on the number of
years the buyer will want to pay the loan. Normally, buyers prefer a 3-year or 5-year payment
period. The lesser the number of years, the lesser the total amount of money paid as interest
to the loan. But with this arrangement, the monthly amortization will be considerably higher
than when one chooses to pay the balance for longer number of years.
The teacher will give some examples for further understanding.

Discussing new
concepts and
practicing new
skills #1

Discussing new
concepts and
practicing new
skills #2

Developing
mastery (leads
to formative
assessment 3)
Example 2: Companies selling houses or condo units lure buyers by stating that no down
payment is required but only a certain amount of reservation fee is required. The reservation
fee paid is deductible when the buyer decides to proceed with the purchase. Otherwise, it will
be forfeited in favor of the company. After the reservation fee has been paid, the buyer is told
to pay the monthly amortization. For instance, P10,000 per month for two years without
interest. At the end of two years, the remaining balance will now be subjected to an interest
either through in-house or bank financing.
Example 3: Other companies selling houses or condo units also have schemes like requiring the
buyer to pay a certain cash amount after one year aside from the monthly amortization. The
cash amount increases for the next year up to the third year. At the end of the third year, all
cash amounts and monthly amortizations paid by the buyer are deducted from the purchase
price of the unit being bought. The remaining amount will be the one subjected to an interest
either through in-house or bank financing
Working individually, the student will answer the exercise.
1. For a new car, you may want to pay 20% down. For a Php 28 000 car, what would be the
downpayment? Answer: Php 5 600.00
2. Joel wants to buy a new cellphone but he doesn’t have a cash to pay. The cellphone can be
purchase by having a downpayment of 15%, the cellphone is worth Php 45 000.00 how much is
the downpayment? Answer: Php 6 750.00

Finding
practical
applications of
concepts and
skills in daily
living
 Making
generalizations
and
abstractions
about the
lesson
 Evaluating
Learning
 Additional
activities or
remediation
V. REMARKS
VI. REFLECTION
The teacher summarizes the topic.
In general, The down payment is the amount of cash the buyer will put towards the
transaction. A higher percentage could equate to stronger negotiating power; or, it could give
the seller increased confidence that the deal will go through smoothly. Each individual,
however, has to ask how much he or she needs to put down and how much is he or she
comfortable with.
Give at least 3 examples of a situation that involves downpayment.
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress.
What works? What else needs to be done to help the pupils/students learn? Identify what help
your instructional supervisors can provide for you so when you meet them, you can ask them
relevant questions.
A. No. of learners
who
earned
80% of the
evaluation
B. No. of learners
who
require
additional
activities
for
remediation
who
scored
below 80%
C. Did
the
remedial lesson
work? No. of
learners
who
have caught up
with the lesson.
D. No. of learners
who continue to
require
remediation
E. Which of my
teaching
strategies
worked well?
Why did these
work?
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