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  Illustrate how Mark-on, Mark-down, and Mark-up are obtained.
 Differentiate mark-up from margins
 Describe how gross margins is used in sales
 Illustrate how to compute single trade discounts and discount series
II. CONTENT Introduction and calculation of Mark-on, Differentiating between mark-up and margin in Using gross margins in sales and calculating
Mark-down, and Mark-up. sales. single trade discounts and discount series.

III. LEARNING RESOURCES

A. References
1. Teacher’s Guide Pages
2. Learner’s Material Pages
3. Textbook Pages
4. Additional Materials from
Learning Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing the previous lesson or Brief review on the definitions of Mark-on, Quick recap of mark-up concepts and Review the concepts of margin and mark-up.
presenting the new lesson Markdown, and Mark-up. calculations.
B. Establishing a purpose for the Discuss the importance of understanding Explain why understanding the difference Discuss the role of gross margins and trade
lesson pricing strategies in business. between mark-up and margin is crucial in discounts in enhancing sales.
business.
C. Presenting examples / Instances of Explain each concept with examples, Illustrate how mark-up and margin differ using Introduce gross margin and demonstrate how
the new lesson showing how to calculate Mark-on, business examples. it is calculated and used in sales.
Markdown, and Mark-up.
D. Discussing new concepts and Guide students through calculations for each Guide students in calculating mark-up and Students practice gross margin calculations,
practicing new skills # 1 term, applying them to hypothetical business comparing it to margin. then apply them to example sales scenarios.
scenarios.
E. Discussing new concepts and Introduce trade discounts, single discounts,
 practicing new skill # 2 and discount series with examples.
F. Developing mastery (leads to Worksheet activity: Calculate Mark-on, Individual activity: Compare mark-up and margin Worksheet activity: Compute gross margins,
Formative Assessment 3) Markdown, and Mark-up for products in on given examples and discuss which is more single trade discounts, and discount series.
different scenarios. profitable.
G. Finding practical application of Discuss real-life applications of these Discuss how businesses use both concepts to Discuss how trade discounts and gross
concepts and skills in daily living concepts, such as in retail pricing and sales. achieve profitability. margins are applied in real business
transactions.
H. Making generalizations and Summarize the uses of Mark-on, Markdown, Summarize how mark-up and margin impact Summarize the impact of gross margins and
abstractions about the lesson and Mark-up in setting prices and pricing strategies. trade discounts on profit.
determining profitability.
I. Evaluating learning Short quiz on calculating Mark-on, Short quiz on distinguishing and calculating mark- Short quiz on calculating gross margins and
Markdown, and Mark-up. up vs. margin. trade discounts.
J. Additional activities for application Assign practice problems to reinforce Assign additional exercises comparing mark-up Assign practice problems on gross margin and
or remediation understanding. and margin. trade discounts for weekend practice.
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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