School: St.

Vincent of Quebiawan Integrated School Grade Level: 12

Teacher: Paul John V. Tasic Quarter: Second
Learning Area: Business Mathematics Week: 4

DETAILED LESSON PLAN

I. OBJECTIVES
A. Content Standards

The learner demonstrates understanding of the fundamental operations of mathematics as

applied in salaries and wages.

B. Performance Standards

The learners are able to apply appropriate mathematical operation in computing salaries and
wages.

C. Learning Competencies

The learners…
1. Uses the E-spread sheet in the computation of salary and overtime pay
(ABM_BM11SW-IIf-10)
2. Presents graphical representation of the details or particulars of the salary
(ABM_BM11SW-IIf-13)

D. Objectives

At the end of the lesson, the learners are expected to:

1. Uses the E-spread sheet in the computation of salary and overtime pay.
2. Presents graphical representation of the details or particulars of the salary.

II. CONTENT

Spreadsheet for Computation and Graphical Representation of Salary and Overtime Pay

III. LEARNING RESOURCES

A. Reference/s (Sanggunian)

Bacani, J.B., Soriano, J.M. (2017). Business Mathematics: For Senior High School. C&E
Publishing, Inc.

Teaching Guide for Senior High School on Business Mathematics (2016).

https://lrmds.deped.gov.ph/list/subjects/325

B. Other Learning Resources (Iba pang Kagamitang Panturo)

IV. PROCEDURES
A. Reviewing previous lesson or presenting the new lesson

Hello there! How was your week? I hope you had a good one.
.
In the previous module you learned how to compute for the standard deductions like SSS,
Philhealth, Pag-ibig and GSIS. You also learned how to compute overtime pay. Since you are
now armed with knowledge on how to compute for the salary, you will now learn how to use
Spreadsheet with that information.

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 Before we start discussing our new lesson, let us have a short review on our previous lesson on
deductions and overtime pay.

QUICK
CHECK 1 Do this.
Choose the letter of the correct answer. Write your answer on
the blank provided before each number.
___1. Andrea works for 55 hours a week excluding Sunday. Her daily rate is
Php456.00. How much is her gross earnings?
a. Php3,254.75 c. Php3,294.25
b. Php3,234.75 d. Php2,736.00
___2. Gio has a total earning of Php14,300.00 a month. If his total deduction
is Php987.25, what is his net earnings?
a. Php13,312.75 c. Php13,362.25
b. Php13,332.75 d. Php13,212.75
___3. If Rigor’s gross pay is Php18,000.00 and his net pay shows
Php15,200.00, how much is the deduction?
a. Php2,600 c. Php2,700
b. Php2,650 d. Php2,800
___4. If Mary Joy has a total deduction amounting to Php2,325.00 and has HOW DID YOU DO?
monthly earnings of Php19,450.75, how much is her net earnings? RATE YOURSELF!
a. Php17,125.75 c. Php16,025.75 5 – Very good
b. Php16,125.25 d. Php15,925.25
4 – Good
___5. Hannah earns Php3,000.00 per week plus 10% commission. She sells
Php25,000.00 in one week, what is her gross weekly earning?
3 – Fair
a. Php3,250 c. Php5,500 0-2 – Poor
b. Php4,500 d. Php5,250 Note: If your score is at least
3 out of 5, you may now
proceed to the next part of
Now, check your work by turning to page 10 for the key to correction. the discussion.

B. Establishing a purpose for the lesson

Let’s say that you are a business owner, to your employees, payday is always an important day.
Providing pay and salaries on time is essential to maintain the morale and performance of your
staff.

It is equally important that you calculate pay and taxes for your employees accurately. Few things
upset employees more than when employers make errors on their pay slips.

Many small businesses use an outside accountant or bookkeeper to process payroll for them,
but doing this can substantially reduce your bottom line if you have many employees. Even if
you only have a few staff members, though, you can still save money by calculating and
processing your own payroll.

Armed with basic payroll information, you can use a spreadsheet application such as Microsoft
Excel to create your own payroll worksheets and calculate how much you should pay your
employees as well as how much you're required to submit to the government for withholding and
taxes.

Are you familiar with the MS Excel? I hope you do. To check if you know the parts of Microsoft
Excel, I want you to do the activity on the next page.

Page 2 of 11
 QUICK
CHECK 2 Do this.
Identify the parts of the Microsoft Excel. Choose the answer
from the list below.
Address Bar Column Formula Bar
Cell Spreadsheet Row

HOW DID YOU DO?

RATE YOURSELF!

6 – Very good
4-5 – Good
3 – Fair
0-2 – Poor
Note: If your score is at least
3 out of 6, you may now
proceed to the next part of
Now, check your work by turning to page 10 for the key to correction. the discussion.

C. Presenting examples/instances of the new lesson

Why Use a Spreadsheet?

You could use a word processor or text editor application to create payroll documents, but you
would still have to use an adding machine or calculator to tally up the totals.

Spreadsheets are ideal for payroll because they allow you to format text and labels much as you
would in a word processor while also providing easy-to-use formulas and calculations that make
quick work of figuring how much you owe your employees and the government.

Properly calculating payroll involves more than just addition and subtraction, and spreadsheet
applications like Excel make it relatively easy to tally gross pay, net pay and taxes owed.

Below is a sample of a Spreadsheet.

Figure 1

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D. Discussing new concepts and practicing new skills #1

SPREADSHEET COMPUTATION AND PRESENTATION

Computation of salaries and wages of employees can be overwhelming and complicated
especially if the company has a lot of employees. Learning how to use the Microsoft Excel
can simplify it. It can help track the employees’ wages by using a formula that involves total
hours worked, regular time hours worked and overtime hours worked.

Spreadsheet. An arrangement of cells in columns and in rows that is used to organize and
calculate data. It can be in numerical value, text, references and functions.

Microsoft Excel. A computer program where you can create spreadsheet. There are 65,536
rows and 256 columns in each spreadsheet and there are 3 tabs open by default.

Figure A: The figure above shows the icon of spread that you are going to open.

Figure 1 Workplace

In the figure 1, it can be

seen that there are
rectangles inside. This is
now what we call the
workplace. This is where
we will encode our data.

The elements needed in a payroll spreadsheet are not complicated and implementing them is
relatively straightforward. Of course, the spreadsheet should contain fields for each employee’s
name and Social Security number, but you may also want to include fields for department,
employee ID or other company-specific data. (see Figure 2)
Figure 2 Sample Payslip Computation

Depending on whether you pay your employees fixed salaries

or hourly rates, your spreadsheet will need a single “Gross
Income” field or two fields to calculate earning based on hourly
rates multiplied by the number of hours worked.

All values in the spreadsheet should consist of two cells: one

for the label describing the value and the other for the actual
value or amount. For instance, to display “Gross
Income” in the spreadsheet, you would use two cells located
side by side or in two adjacent columns.

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 Figure 3 Sample Payslip Computation with entered values

We start by considering the gross income, total

deduction, and net income.

We will use the formula (Net Income = Gross Income – Total Deductions) in our previous lesson
to compute for the net income.
Figure 4 Computation for Net Income

Click C8 and enter the formula on the bar. Or

Simply click C8, type equal sign “=” on the bar,
click the cell (C6) where the amount of gross
income is encoded, then input minus sign “-“ then
click the cell (C7) where amount of total deductions
is encoded, then press enter.

Figure 5 The result of Net Income

After pressing enter, the Net Income amount will

automatically appear.

Figure 5 shows the computation for Mr. Razon’s net income.

Now we employ the computation for Gross Income. We consider one employee of ABC
Company. Simply enter all the amounts for the variables under gross income and total
deductions.

Notice that Gross Income formula is simply the sum of all earnings and same goes for the total
deduction. (see Figures 6 and 7)

Figure 6 Sample Payslip Computation for Gross income Figure 7 Sample Payslip Computation for Total Deductions

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 Now for the Net Income, again, we use the formula:
Net Income = Gross Income – Total Deductions
Figure 8 Computation for Net Income

Click B19, type equal sign “=”, then click B17 type
plus sign “+”, then click H17, press enter. Again, the
Net Income will automatically appear.

Figure 9 Computation for 1st and 2nd Halves

Lastly, for the first and second halves, we simply

click B21, type equal sign “=”, click B19, type “/2”,
then press enter. Repeat the steps for the second
half.

E. Discussing new concepts and practicing new skills #2

In all the previous figures, we used spreadsheet to make a payslip. In addition, we can make
another file for more specific computations for overtime pay. In this case, we use logical
operators to compute for the extra number of hours.

The overtime pay computation was done on a different spreadsheet since it is not necessary to
appear in the payslip, what is needed is the value computed for overtime pay.

For instance, there is a table recording a worker’s work on and work off time, and you want to
calculate the overtime hour and the payment as below screenshot shown, how can you quickly
solve this task in Excel?

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To calculate the overtime hour and payment, you can do as below:

1. Apply a formula to display the

regular working hour first. In cell F9,
enter this formula,
=IF((((C9-B9)+(E9-D9))*24)>8,8,((C2-B2)+(E2-D2))*24)

and drag auto fill handle down to

display the regular working hour of
each day. See screenshot.

2. In cell G9, which will display the

overtime, enter this formula,
=IF(((C9-B9)+(E9-D9))*24>8, ((C9-B9)+(E9-D9))*24-8,0)

drag AutoFill handle down to apply

this formula to the cells, now the
overtime of each day has been
calculated. See screenshot.

In above formulas, C9 and D9 are the time that lunch starts and ends, and B9 and E9 are the
time that log in and log out, 8 is the regular working hour each day, you can change these
references as you need.

You can calculate the total working hours and payments.

3. In cell G15, type this formula,

=SUM(G9:G14)

now overtime hours have been

gotten.

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4. In cell B19 which you want to
calculate the payment for overtime,
enter the formula,

=B17*G15*1.25

See screenshot.

5. For the total, type

=SUM(B18:B19)

in cell B21, see screenshot.

(we assume that the spreadsheet on the right
shows the log in and log out for the whole month
of June 2020, only 6 days are shown in the
spreadsheet for discussion purposes)

On the right is the finished

Spreadsheet for overtime pay of Dela
Cruz, Lorenzo V.

Page 8 of 11
F. Developing mastery (Leads to Formative assessment)

QUICK
CHECK 3 GOT IT? Do these problems to find out.
Imagine you are using Microsoft Excel to solve the
following. Write the formula/code on the blank provided in obtaining
the answer for each item.
1.

2.

HOW DID YOU DO?

RATE YOURSELF!

6 – Very good
Total Hours: 3
4-5 – Good
3 – Fair
0-2 – I am sorry
but you have to go
back to sections
D&E and try all
over again.
Note: If your score is at least
3 out of 6, you may now
Now, check your work by turning to page 10 for the key to correction. proceed to the next part of
the discussion.

G. Finding practical applications of concepts and skills in daily living

The use of Spreadsheet eases repetitive calculations by allowing you to create custom
spreadsheets. As an example, you can keep track of hours worked and the pay received.

However, you may run into difficulty when calculating hourly pay, particularly if you are paid extra
for overtime, which is the amount of time over the normal 40-hour workweek. To solve this
problem, Excel allows conditional calculations so that you can calculate the normal rate for up
to 40 hours worked and then a higher amount for overtime hours worked.

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H. Making generalizations and abstractions about the lesson

Using Microsoft Excel, you can track your employee’s wages using a formula. The most
important formulas involved total hours worked, regular time hours worked, overtime hours
worked, and overtime pay. You need to set each formula up in separate cells, and for each
different employee.
I. Evaluating learning

Please see the attached worksheet (pages 11 and 12)

KEY TO CORRECTION

QUICK CHECK 1: REVIEW page 2

1. B
2. A
3. D
4. A
5. C

QUICK CHECK 2: PARTS OF MICROSOFT EXCEL page 3

1. Address Bar
2. Row
3. Column
4. Formula Bar
5. Spreadsheet
6. Cell

QUICK CHECK 3: SPREADSHEET FOR COMPUTATION page 9

1. =SUM(B3:B5)
2. =D8*B8*1.25
3. =SUM(B9:B12)

Prepared by: Noted by:

ANGELICA H. PARAS ARIEL D. GARCIA Ed. D.

Teacher I OIC, Office of the School Head

Reference: DepEd Order No. 42, s. 2016 (Policy Guidelines on Daily Lesson Preparation for the K to 12 Basic Educ. Program)

Page 10 of 11
 BUSINESS MATHEMATICS – SECOND QUARTER
WORKSHEET

4 SPREADSHEET
COMPUTATION AND
PRESENTATION
Name__________________________________ Date _______________
Grade and Section________________________ Score_______________
WRITTEN WORK
I. Reach each statement carefully. Write the missing words in the blank provided.
1. The _______ helps in organizing the data and provides every employee a summary of all
his/her earnings.
2. _______is a part of Microsoft Office that is used in creating the spreadsheet.
3. You need to click on the “_______” when you are starting a formula in a spreadsheet.
4. The “+” sign should be typed if you want to add other data and “_______” if you want to
multiply.
5. To see the final result of the formula you created, you must press the _______.
6. Microsoft Excel is an electronic spreadsheet application that enables users to store,
organize, calculate and manipulate the data with the use of _______.
7. Spreadsheet can be compared to a paper ledger sheet. It consists of rows and columns
and their intersection called _______.
8. By using the “_______” function you can get the total sum in a row or column of a
spreadsheet.
9. You can actually activate a cell by _______ the cell.
10. There are _______ cells in each Excel spreadsheet.

PERFORMACE TASK
II. Imagine you are using Microsoft Excel to solve the following. Write the formula/code on
the blank provided in obtaining the answer for each item.

1. 2.

Total Hours: 6

Prepared by: Angelica H. Paras | Teacher I

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