The document covers concepts related to commissions, discounts, and interest percentages, providing formulas and examples for calculating these financial metrics. It emphasizes solving problems involving percentage increases, decreases, and real-world applications such as sales and savings interest. Additionally, it introduces a fun game to help learners engage with place value through dice rolls and number chart exercises.

1. (Involving
Problem Solving:
 COMISSION
 DISCOUNT &
 INTEREST
PERCENT

2. Learning
Competencies
Identify Commission, Discount &
Percent
• Solves percent problems such as
percent of increases/ decrease
(discounts, original price, rate of
discount, sale price, marked-up
price), commission, sales tax, and
simple interest
By the end of the lesson you will
be able to

3. Let's play a
game!
Learning place value can be fun!
Roll a dice to give you the digits of a
number in the thousands.
Start with the thousands and move
to the ones. Write the number on
the place value chart as you roll it.
Then write four sums from that four
digit number in the place value
chart.

4. COMMISION
COMMISION – is the
amount earned by a
person from selling
Formula:
COMMISION = Total X rate of
commission)

5. EXAMPLE
Mr. Demetrio is a hard-
working person. He earns
by selling medical
equipment. The
company gives him 15%
commission for all his
sales. If his total sales is
25,000, how much is the
commission?
Formula:
COMMISION = Total X
rate of commission)

6. EXAMPLE
Mr. Demetrio is a hard-
working person. He earns
by selling medical
equipment. The
company gives him 15%
commission for all his
sales. If his total sales is
25,000, how much is the
commission?
Solution:
15% = P25,000 x 15%
P 25, 000 – total sales
15% - commission
P 25,000 x 15% = 25,000 x 0.15
= P 3,750.00

7. DISCOUNT
DISCOUNT – reduction made
from the gross amount or
value of an item.
Formula:
Marked price – selling
price

8. EXAMPLE
Example 2: Darryl
purchased a shirt for P
250.00. The discount
offered for the shirt is
5%. Find how much is
the discounted price?
Formula:
Marked price – selling price

9. EXAMPLE
Example 2: Darryl
purchased a shirt for P
250.00. The discount
offered for the shirt is
5%. Find how much is
the discounted price?
Solution: P 250.00 – 5% = ?
P 250.00 – 12.5 = P 237.5

10. EXAMPLE
In an electronics store, a
P75 iPod is labeled,
"Save 15%." What is the
sale price of the iPod?
Formula:
Selling price X rate
Total –selling price

11. SOLUTION:
0.15 x P75.00 = P11.25
P75.00 - P11.25 =
P63.75
In an electronics store, a
P75 iPod is labeled,
"Save 15%." What is the
sale price of the iPod?
PROBLEM

12. INTEREST
INTEREST – is the amount
that is added to the cost
price of producing or
purchasing an item.
Formula:
INTEREST – Principal Amount
x Rate of Interest x Time
(Years)

13. EXAMPLE
In one month, Yosan
saves 200 from the daily
allowances her parents
give her. She plans to
deposit this in the bank
gives 3% simple interest in
a year, how much
interest will her money in
two years?
SOLUTION – I = PRT
Principal Amount x Rate of
Interest x Time (Years)

14. EXAMPLE
In one month, Yosan
saves 200 from the daily
allowances her parents
give her. She plans to
deposit this in the bank
gives 3% simple interest in
a year, how much
interest will her money in
two years?
I – Interest
P – Principal Amount
R – Rate of Interest
T – Time
I = P x R x T
I = P 200 x 3% x 2
I = P 200 x 0.03 x 2
I =12

15. EXAMPLE
Althea invested P5,000 at
a rate of 7.5%. How much
did she have after 6
months?
SOLUTION – I = PRT
Principal Amount x Rate of
Interest x Time (Years)

16. EXAMPLE
Althea invested
P5,000 at a rate of
7.5%. How much
did she have after
6 months?
P5,000.00 x 0.075
= 375.00 x 0.5
= P187.50
P5,000.00 + P187.50
= P5,187.50

17. Let's play a
game!
Learning place value can be fun!
Roll a dice to give you the digits of a
number in the thousands.
Start with the thousands and move
to the ones. Write the number on
the place value chart as you roll it.
Then write four sums from that four
digit number in the place value
chart.

18. Real-world
examples
Why is it important to be
able to read numbers on a
place value chart?
• Money transactions
• Measurement conversions
• Decimal calculations
• Understanding large numbers