The document provides information about computing salaries and overtime pay using a spreadsheet. It discusses learning objectives related to differentiating between salaries and wages, presenting salary details graphically using a spreadsheet, calculating salary and overtime pay with formulas in a spreadsheet, and demonstrating the importance of hard work. It also includes examples of activities that involve matching terms, identifying parts of Excel, solving math problems in a spreadsheet, and creating a payroll spreadsheet.

1. SALARIES
AND
WAGES
COMPUTATION OF SALARY
AND OVERTIME PAY USING
E-SPREADSHEET

2. COVID19SAFETY
MEASURES
• Always wear your mask
properly.
• Use a hand sanitizer.
• Cover your mouth and nose with
a tissue when you cough or
sneeze. (or use your elbow)
• Keep 1 meter distance.
• Greet your friends with a wave!

3. Learning
Objectives
At the end of the lesson, the
students will be able to:
1. differentiate salaries and
wages,
2. present graphical
representation of the details
or particulars of the salary;
3. use E- spread sheet in the
computation of salary and
overtime pay; and
4. demonstrate the importance
of hard work.
3

4. “ENTRYPASS”
STAB
The students will write the
meaning of the given
acronyms.
They will recite the answer
and give the entry pass
stab to the teacher.
4
SSS = Social Security
System
ENTRY PASS
TENCENT /
SSS MONDAY
•
MAY
16
•
8:00
AM

5. Direction: Match the following terms in column A with the
corresponding meaning in column B. Write your answer on the
space provided before the number.
.
MatchingType

6. Guide
questions
1) Based on the activity we
had, where do we usually use
these kind of terms?
2) Why do we need to work?
3) Aside from salary, what
other type of payment does a
worker receive that is according
to a contract and is usually on a
daily basis?
6

7. 7
1
3
4
2 6 5
Directions:
IdentifythepartsoftheMicrosoftExcel.Choosetheanswerfromthelistbelow.
•ADDRESSBAR •FORMULABAR •SPREADSHEET •COLUMN •CELL •ROW

8. Guide
questions
During your junior years, you
studied Microsoft OfficeTools.
1) Where do we commonly use
MS Excel?
2)What are the differences
among MSWord, MS Excel and
MS PowerPoint Presentation?
8

9. Activity: Maze Chase
Procedures:
1.The class will work in pairs.
2. Using the data given, get the sum
of all the figures by opening the
excel spreadsheet, entering the data
below, clicking the “ ” on the cells
under Column I, highlight all the
hours under C to H column and
enter.
3. Play the game. (Run to the correct answer
zone, while avoiding the enemies.)
4. The group with the highest point and the
fastest to finish the game will be declared the
winner.
5.You can access the game on https://wordwall.net/resource/31892676/total-hours-of-work

11. Activity: Number it!
Procedures:
1) Arrange the instructions given
by numbering it 1 to 9 to arrive
at the correct formula in
computing for theTotal Regular
Pay,Total Overtime Pay, and
Gross Earning, respectively.
2) The pair with the highest point
and the fastest to finish the
game will be declared the
winner.

12. Activity: Game Show Quiz
____1. Click on the first cell under GrossTotal Earnings column and type “=”.
____2. Click on the first cell underTotal Overtime Pay column and type “=”.
____3. Click on the first cell underTotal Overtime Pay column and click “enter”.
____4. Click on the first cell under Daily Rate and type “*”.
____5. Click on the first cell under Overtime Rate column and click “enter”.
____6. Click on the first cell underTotal Regular Pay and type “+”.
____7. Click on the first cell under Overtime Hours and type “*”.
____8. Click on the first cell underTotal Days ofWork column and click “enter”.
____9. Click on the first cell underTotal Regular Pay column and type “=”.
Arrange the instructions given by numbering it 1 to 9.

13. 13
1)Basedonourpreviousactivity,howare
yougoingtodefinesalary? Wage?
2)Doyouthinkthereisadifference
betweenthetwo?
3)Howdidyoutracktheemployee’s
wage?
4)Whatcanyoudotocomputethesalaries
ofemployeesinalargecompany?

14. 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.

15. 15
Steps in creating a simple
Spreadsheet for Payroll:
I. Open a new Microsoft Excel
Spreadsheet
II. Create Column names.
III. Enter the data that are needed.
IV. Enter the formula.

16. Directions:The class will be grouped into four. Each group will do the steps in
creating a Spreadsheet Payroll.The rubrics below will be the pointing system
guide of your output.

19. Directions: Read the story below and help Mrs. Riego find solutions for her problem.
Mrs. Riego hired various people who will help her in managing her new found
wealth. She hired Leny, an IP from the tribe of Iraya-Mangyan, as personal assistant
that she will pay Php 800.00 daily; Joseph as manager to manage her business with a
salary of Php 1,000.00 per day; Garry, as butler to manage her mansion who agreed to
have a salary of Php 700.00 per day; and Mina, Mila and Mira as three house helps who
will have a daily rate of Php 250.00.
After a month, the personal assistant worked for
26 days, the manager for 20 days, the butler 26 days,
and the 3 house helps for 26 days, 23 days and 20 days
respectively. She got a little trouble in computing for
their salary but on the other side, she was delighted
because she learned that Leny would be able to pay for
her son’s hospital bill and Joseph and Garry would be
able to provide enough food for their families.The three
sisters would be able to support their studies in college
too.

20. Help Mrs. Riego by organizing her data
in Microsoft Excel Spreadsheet and
compute for their pays.
Group I - Compute for the pay of the
personal assistant and the manager.
Group II - Compute for the salary of the
butler and the wage of the three house
helps.
Group III- Compose a poem and
incorporate the payroll terms with life.

21. Group IV- Create a scenario which shows how
you relate on the characters of the story.
But the twist is: Freeze - Make a circle. Two
people go into the middle of the circle and
begin a scene. Anyone in the circle at any
time can yell “freeze,” and the two in the
middle literally freeze into place. The person
that yelled “freeze” then goes in and taps out
one of the frozen characters and then starts
the scene, but changes the storyline to
something different. This continues until
everyone has had a turn.

25. 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 _____.
Quiz:

26. 1) The Spreadsheet helps in organizing the data and
provides every employee a summary of all his/her
earnings.
2) Microsoft Excel 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 “enter”.
Answers:

27. 27
“Aninvestment in
knowledge pays the best
interest.”
— Benjamin Franklin