Grade / Section/ Strand: 11 ARTEMIS ABM

Course Title: BUSINESS MATHEMATICS

Philosophy:

The LUCST adheres to the fulfillment of improving the quality life of the people by giving direction to the individual’s basic potentialities and talents,
producing high caliber manpower that jibes with the requirements of services area and the industries, inculcating values confirming to the ethical
standards of the society, accelerating active quest for the information and producing new ideas needed to adjust to an ever changing society.

Vision:

La Union Colleges of Science and Technology, Inc., envisions itself to be a learning community characterized by academic excellence, creative activity,
social responsibility and integrity.

Mission:

La Union Colleges of Science and Technology, Inc. commits itself to provide well-rounded educational trainings and experiences to students whose
knowledge, skills and value system will enable them to adjust to an ever-changing society, be competitive in the global market and contribute to the
improvement of the quality of life.

Goals:

Guided by the School philosophies and VMGO, as a private educational institution, the ultimate goal of the LUCST is to produce holistic graduates who
have realize their vast potentiality and responsibilities to the society and to the world as a whole aided by relevant curriculum and instruction, competent
learning facilitators, meaningful lifelong experiences as well as presence of the complete and adequate facilities.
It is expected that their stay in the institution, the graduates will have been molded as men and women who:

a. Realize their role and obligations to themselves, their fellowmen, to their country and the world and to their Creator
b. Are academically competent and nurture
c. Respect and maintain their Filipino identitiy and share their giftness to the rest of the world
d. Contribute to nation building and sustainable development
Subject Description:

Business Mathematics for grade 11 is designed to equip students with essential mathematical knowledge and skills in the management of business enterprises.
It covers the basic framework and tools for financial analysis and financial planning and control, and introduces basic concepts and principles needed in making
investment and financing decisions. Introduction to investments and personal finance are also covered in the course. Using the dual-learning approach of theory
and application, each chapter and module engages the learners to explore all stages of the learning process from knowledge, analysis, evaluation, and application
to preparation and development of financial plans and programs suited for a small business.

Session/ Hours:

4 times a week/ 80 hours

Required Tasks for the subject:

a. Quizzes
b. Graded Recitation
c. Performance task
d. Passed the Quarterly Examinations

Values to be integrated:

a. Creativeness and Innovative

b. Resourceful
c. Interpersonal Relationships Skills
d. Critical Thinking and Judgments

Computations of Grades:

Written Works-25%
Performance Task-45%
Quarterly Examinations-30%
TOTAL: 100%
Subject Content:

Content Content Standard Performance Learning Competencies Time Frame Methods and Evaluation
Standards strategies
First Quarter The learners The learner is The learners are able to… 48 hours  Small group  Quizzes
(2nd Semester) demonstrate an able to... 1.1explain the major role of discussion  Group/
1Introductio understanding 1. define financial management and  Solving Individual
n to of… Finance the different individuals problems on Performance
2- . describe board  Assignments
Financial involved
1. the definition of who are  Group  Long test
Management 1.2distinguish a financial
responsible for activity  Quarter Exam
finance, the institution from financial
financial  Games
activities of the instrument and financial
management  Board Drills
financial manager, market
and financial within an
1.3.enumerate the varied
institutions and organization
financial institutions and their
markets 3.- describe the
corresponding services
primary
activities of the 1.4 .compare and contrast the
financial varied financial instruments
manager 1.5. explain the flow of funds
4. - describe within an organization –
how the through and from the enterprise
financial —and the role of the financial
manager helps manager
in achieving the
goal of the
organization
5 . describe the
role of financial
institutions and
markets
2. Review of
Financial 6. solve
2. the process of 2.1. prepare financial
Statement preparing exercises and statements
Preparation, financial problems that
2.2. define the measurement
Analysis, statements as well require financial
levels, namely, liquidity,
and as the methods or statement solvency, stability, and
Interpretatio tools of analysis of preparation, profitability
n financial analysis, and 2.3. perform vertical and
statements, interpretation horizontal analyses of financial
including using horizontal statements of a single
horizontal and vertical proprietorship
analysis, vertical analyses and 2.4. compute, analyze, and
analysis, and various interpret financial ratios such
financial ratios to financial ratios as current ratio, working
test the level of capital, gross profit ratio, net
liquidity, solvency, 7. illustrate the profit ratio, receivable turnover,
profitability, and financial
inventory turnover, debtto-
stability of the planning
equity ratio, and the like
business process
3. . 8. prepare
3.1 identify the steps in the
Financial 3. the financial budgets such as
planning process, projected financial planning process
Planning
including budget collection, sales 3.2 illustrate the formula and
Tools and
preparation, cash budget, format for the preparation of
Concepts budgets and projected financial
management, and production
working capital budget, income statement
management projected 3.3 explain tools in managing
statement of cash, receivables, and inventory
comprehensive
income,
projected of
financial
position, and
projected cash
flow statement
9. describe
concepts and
tools in working
capital
management
 5. the sources and 10. distinguish
uses of shortterm debt and equity
4. Sources and and long-term financing
uses of short funds , and the 11. identify the
term and long- requirements , bank and
term funds procedure , nonbank
obligation to institutions in
creditor, and the vicinity that
reportorial are possible
necessities sources of
funds, and
enumerate their
requirements
and process for 4.1. cite bank and
loan application nonbank institutions in
the locality that would
serve as possible sources
of funds for business
operations

4.2 compare and

contrast the loan
requirements of the
different bank and
nonbank institutions

4.3 draw a flow chart on

the steps in loan
application

4.4 list down obligations

of entrepreneurs to
creditors
 4.5identify uses of funds

Second Quarter The learner The learner is 32 hours  Small group  Quizzes
(2nd Semester) demonstrates able to... discussion  Group/
understanding of...  Solving Individual
1. basic concepts 5.1.1 calculate future value
5. Basic Long- 5.1 . distinguish problems on Performance
term Financial of risk and return, simple and and present value of money board  Assignment
Concepts and the time value compound  Group s
of money interest 5.1.2 compute for the effective activity  Long test
annual interest rate  Games  Quarter
5.2 . solve Exam
exercises and 5.1.3 compute loan
problems in amortization using
computing for mathematical concepts and the
time value of present value tables
money with the
aid of present 5.1.4 apply mathematical
and future concepts and tools in
value tables computing for finance and
investment problems
5.3 prepare loan
amortization 5.1.5 explain the risk-return
tables
trade-off
5.4 compute for
the net present
value of a
project with a
conventional
cash-flow
pattern

5.5 describe the

risk-return
6. trade-off
Introduction 2. the definition,
to investment purpose, kinds, 6.1 identify the
advantages, and types of
disadvantages and investments
the risks of particularly
investment bank deposits ,
insurance, real
estate , hard
assets, mutual
funds, and
stocks and
bonds

6.2 indicate the

advantages and
disadvantages
of each type of 6.1.1. compare and contrast
investment
the different types of
6.3 explain the investments
risks inherent
in each type of
investment
6.1.2 classify investment
7.1 identify according to its type and
money features, and advantages and
7.Managing management disadvantages
Personal philosophy
Finance the philosophy 7.2 apply basic
and practices in personal
personal finance finance 6.1.3 measure and list ways to
principles and minimize or reduce investment
practices in risks in simple case problems
earning,
spending,
saving, and
investing money
7.1.1 enumerate money
management philosophies

7.1.2 illustrate the money

management cycle and gives
examples of sound practices in
 earning, spending, saving, and
investing money

References:

Business Mathematics ( Ian June L. Garces)