Senior High School

Business
Mathematics
Quarter 2 – Module 15:
Spreadsheet for Computation
and Presentation

Writer:
LEAH L. PEREZ
MT II – Lubao National High School
Editors:
JANE P. VALENCIA, Ed.D. – EPS – Mathematics (CHAIRMAN)
CHARIZEL T. ARCILLA – SPST-I Malino National High School
JHOANNA S. MANALOTO – T-II San Juan High School (Mexico)
1
 What I Need to Know

In this module, you will explore a faster and an exciting way of computing salary and
overtime pay- not only through a calculator but a bigger version of it - the electronic
spreadsheet. You will also experience presenting details or particulars of salary in a creative,
colourful and personal manner.

The module is divided into two lesson, namely:

➢ Lesson 1 – E-Spreadsheet for Computing Salary and Overtime Pay
➢ Lesson 2 – Graphical Representation of the Details or Particulars of the Salary

After going through this module, you are expected to:

• identify the most commonly used spreadsheet;
• be familiar with the formula used in a pay slip;
• compute salaries annually, monthly, bi-monthly, weekly and bi-weekly in excel;
• solve total hours of work, overtime pay and gross pay; and
• present graphically the details or particulars of the given salary.

What I Know

Pre-Assessment

Direction: Choose and write the letter of the correct answer on your answer sheet. If the
answer is NOT on the choices, write the correct one.

1. Formula in excel starts with ____

A. = B. + C. - D. *
For numbers 2-6, refer to the choices and improvised payslip below (in excel form).

A. =F34-F40

B. =sum(F36:F39)

C. =E37*F32

D. =E36*F32

E. =F32+F33

2. Formula for the gross compensation.

3. What must be entered on cell F36?
4. How are you going to solve for the PHILHEALTH share?
5. What are you going to press on F40?
6. Formula for the net pay.
7. Charmaine enters in cell A1 and A2 her hourly regular rate and total hours worked on
regular day. If she will compute for her regular pay in cell A3, what will she press?
A. =A1+A2 B. =sum(A1:A2) C. = A1 * 1.25 D. =A1*A2
 8. Joseph will present a given data using pie graph. He entered and highlighted the
appropriate data. What must he do next on the ribbon?
A. click design and click pie graph
B. click insert and click insert pie
C. click file, then save as then insert pie
D. click insert then inset pivotchart

For numbers 9-10, if cell B2 contains your annual salary, how are you going to solve for
the following in excel if you want to put your answer in cell B3 and B4,respectively? Use
the choices below.
A. In B3, =B2/12 C. In B4, =B2/52
B. In B3, = B2 /52 D. In B4, =B2/12
9. Monthly salary
10. Weekly salary
11. If you are about to solve for the total hours of work in a week of 100employees, how are
you going to do it at once?
A. Enter the correct answer in a cell computed in a calculator, then drag down.
B. Enter the correct formula in addition in the uppermost cell, then drag down.
C. Highlight all the cells with the total hours then enter the correct formula at once.
D. Press “=sum(cells to be added)” in one cell, then copy paste to the other cells.

For numbers 12-15. Identify the needed formula that needs to be entered in excel using the
data and choices below. Refer to the choices below.
A. =C2+D2+F2+G2 C. =B2*2*E2
B. =K2+L2+M2 D. =B2*1.25*J2

12. Total Regular Hours

13. Overtime Pay
14. Pay on a Regular Holiday
15. Total Income
 Lesson
Spreadsheet for Computation
1 and Presentation

Have you ever wonder how an accountant or bookkeeper computes for the company’s
payroll? For those number of employees, how do they come up with computing their
wages/salaries at once? They do these using programs like the spreadsheet.

As you go through this module, basic of an electronic spreadsheet will be discussed.

What’s In

Direction: Decode the riddle by matching the terms in Column A with the corresponding
formula/definition in Column B. Write your answer on your answer sheet.

It is one of the most commonly used electronic spreadsheet.

1 5 6 7 3 8 3 10 11 2 4 6 2 9

Column A Column B (Decoder)

1. Net Pay T = Annual salary ÷ 52
2. Total earnings (per piece) C = (gross earnings – deduction) x
certain %
3. Monthly salary M = gross earnings - deduction
4. Additional compensation for overtime L = 1/12 of annual basic salary
5. Semi-monthly salary X = plus 25% of regular wage
6. Taxable income S = 22.5 x P x T
7. Regular holiday R = double pay
8. Retirement Benefit O = Annual salary ÷12
9. 13th month pay F = Annual salary ÷26
10. Bi-weekly salary E = quantity x rate
11. Weekly salary I = annual Salary ÷24
 What’s New

This module will allow you to do hands-on computer application in computing salaries
and overtime. It will introduce electronic spreadsheets, specifically the Microsoft Excel, a
computer program which will help you solve faster and easier.

Tita Pau’s Payslip

Aleli, an ABM student, once observed the payslip of her auntie, Paula, who is working
in a budget and finance department of EY EL PI Company. Shown below is her auntie’s payslip.

Questions:

How is gross compensation computed? ___________________________________________

How do you compute for the GSIS Premium? _____________________________________

In computing for the total deduction, what value should be written first in a cell?
________________________________________________________________________________
What formula should be entered to compute for the net pay (refer to the given)?

Where will you enter the formula in Microsoft Excel? ______________________________

Notes to the Teacher

At this juncture, let students identify

the important parts of the spreadsheet like the
cell, column, etc.
 What is It

You will use excel (this time) in answering the previous problem. But before that,
familiarize yourself with the spreadsheet. To begin with, open your spreadsheet (excel).
Below is a sample.

Next, search on the internet how a “cell” is identified and how “dragging” is done. This
will be the starting point of using the excel. Likewise, be reminded of the following:

• Formula starts with “=”. If 1 + 1 = 2, in excel it is written as =1+1(no spaces)

• Press “enter” after typing the formula
• To add, simply type “=sum(1st cell to be added:last cell to be added)” or =Cell to be
added+anothercell to be added + another cell to be added)
• The symbol used for multipication is the asterisk “*”
• Use “/” for division.
• Spreadsheet is used to solve at once a number of computation of the same problem.
• Only some functions will be intoduced. Searching more on it will be on your part.
• Presentation will only focus on pie graph. Next modules will discuss more on the
presentation.
• Lastly, you are the “master mind” of the computations and presentations in any
spreadsheet. It only follows your command. So, be wise and careful.

Notes to the Teacher

Emphasize that a formula computes the

specific cell following the given command. Thus,
be careful in choosing cells to be computed.
 You are now ready to solve the previous problem. Type in the given data on the previous
problem. (Color is for emphasis only.)

➢ To compute for the gross compensation:

simply add the basic salary (F4) and allowance
(F5). In cell F6, type in the formula “=sum
(F4:F5). Then press enter.

➢ To solve for the total deduction, click the cell

for it (F12), then add the deductions from SSS
Premium to BIR Tax. Type “=sum (highlight the
value from SSS Premium to BIR Tax). Enter.

➢ For Net Pay, click the cell E13, then type in

=. Click on the cell corresponding to the gross
compensation (F6) then the minus symbol (-)
and click the cell that corresponds with the total
deductions (F12). Press Enter.

2. It is very important to identify the percentage corresponding to the different deductions.

For discussion purposes, let us take GSIS- 9%, Philhealth-1.5%, PagIbig-2%. To solve each
of these, simply type in the corresponding cell, “=”, then cell that corresponds to basic salary
time (*) the percentage. Press enter. In the example, simply type the ones shown on the last
column (see figure below).

➢ For the standard deductions, there are specified contribution tables to be followed as
discussed in the previous modules. Another function, the “vlookup” is used. Search more on
it in the internet. Try it in solving for the tax.
More examples:
1. Compute for Tita Pau’s monthly, semi-monthly, weekly and bi-weekly salary using
spreadsheet.
Hint: It is easier to solve this problem if you have the annual salary.
Enter the formula starting with B2 up to F2 (as shown below).

2. In EY EL PI Company, employees are paid 125% of their hourly regular payment in

excess of 8-hour work. Compute for the employees’ total income for the week. See the table
below.

For the Total Hours:

In H2, type “=sum(“, then click on C2 to G2 or type “=sum(C2:G2)”

For Regular Hours:

Since there should be 8 hours in 5 days, type =8*5, then enter

For Overtime hours:

Subtract regular hours from the total hours. Thus, in J2, type =H2-I2, enter.
For the Regular Pay (in a week)

Multiply the hourly rate by the regular hours. Thus, in K2, type =B2*I2,enter.

For the Overtime Pay:

Multiply the hourly rate by the overtime hours by 125%. Thus, in L2, type =B2*J2*1.25,
then enter.

For the Total Income:

Add the regular pay and overtime pay. Thus, in M2, type =K2+L2, then enter, or
=sum(K2:L2) then enter.

DO NOT forget to drag down to compute the rest of employees’ data and get this:
 3. Aleyah and Ayelah works in a factory. They receive hourly rates of Php 50 and Php 60,
respectively for regular days (Monday to Friday). If the factory follows the mandates on the
Labor Code, compute for their gross earnings last week given that they both worked on the
following days except that Ayelah was absent on Thursday.
Monday – 8 hours Wednesday – 10 hours Friday – 12hours
Tuesday – 12 hours Thursday – 7 hours

Solution:

a. First, you need to create pay head and indicate the given data like this:

b. Then enter the formula for:

overtime rates = 125% of hourly rates → In cell C2, type =1.25*B2,enter,drag down

total hours = sum from Monday to Friday →In cell I2,type =sum(D2:H2),enter, drag down

c. Continue the payhead and enter the formula for:

Hourly Overtime Total Regular Overtime Regular Overtime Gross

Name
rates Rates Hours Hours hours Pay Pay Pay

Aleyah ₱50.00 ₱62.50 49 40 9 ₱2,000.00 ₱562.50 ₱2,562.50

Ayelah ₱60.00 ₱75.00 42 40 2 ₱2,400.00 ₱150.00 ₱2,550.00

Regular hours- Cells under this should be the minimum hours per week (8 hours x 5
days )or less. Since both exceed 40hours, one option is to enter 40 on J2 and drag down.
Another is to use “if function”. On cell J2, enter “=IF(I2<=40,I2,40)” and drag down.

Overtime hours = Total Hours – Regular hours. What are you going to type on K2?

Regular Pay = Hourly Rates x Regular hours. Thus type =B2*J2 on L2 then drag.
Overtime Pay = Overtime rates x Overtime hours. Thus type =C2*K2 on M2 then drag.

Gross pay = Regular Pay + Overtime Pay. Thus, type =L2+M2, then drag.

Thus, Aleyah’s gross earnings is Php 2,562.50 while Ayelah’s is Php 2,550.00
ON PRESENTATION…

Other than computing salaries and overtime, you can also present them graphically using
the spreadsheet. Usually, the pie graph is used to represent salaries and overtime. It simply
shows the division of the salary and the percentage allocated to each division. To do this:

1. Enter the data as shown on the left.

2. Highlight the entire data

3. On the ribbon, click the insert function.

4. Look for the insert pie. For this, click the first 2-D pie. Then press Enter.

5. This should appear. You can also choose from the ribbons the design of your pie graph.

6. Click the Chart Title and change to desired title.

7. You may also choose from the options on the design of your pie graph.
 What’s More

Activity 1. Spread my Salary

Direction: The data below shows the partial salary of employees. Complete the table to show
their annual, monthly, semi/weekly and bi-weekly salary. Use excel.

Name Annual Monthly Semi- Weekly Bi-

Salary Salary Monthly Salary weekly
Marites ₱11,538
Janice ₱20,000
Lyn ₱5,000
Leo ₱40,000
Flor ₱96,000

Assessment 1. Spread my Salary

Direction: Using the spreadsheet, compute for the corresponding contributions of the following
employees. Compute also their total deduction.

Activity 2. Pay Sheet

Direction: Indicate the needed formula in solving for the specified cell by completing the
statements below. Write your answers on your answer sheet.

1. In F19, press _____, then enter to solve for the gross compensation.
2. In _____, press =E21*F17 or =E21*.09, then enter to solve for GSIS share
3. In F23, press _____ to solve for ________.
4. Press _____ in cell _____ to compute for the total deduction.
5. For net pay, press _____ on cell _____.
Assessment 2. Pay Sheet
Direction: Complete the table below using spreadsheet

Activity 3. Over the Spreadsheet

Direction: Compute for the total income of the following employees if they are paid Php40/hour
on a 40-hour workweek and an additional of 25% thereof for overtime work. Use excel.

Assessment 3. Over the Spreadsheet

Direction: Compute for the total income of the following employees if they are paid Php40/hour
on regular days (Mon-Fri), an additional of 25% for overtime work and another 30% additional
on Saturdays. Use excel.

What I Have Learned

Answer the following questions and write your answer on your answer sheet.

1. How do you call the spreadsheet that you usually use in computing salaries and wages?
2. In writing a formula in a spreadsheet, what operation do you enter first?
3. What symbol do you use in multiplication?
4. How is “drag down” done?
5. How do you use excel in computing salaries and wages?
6. How do you present salaries and wages using a pie graph?
 What I Can Do

Bhugs Kabiling earns a monthly salary of Php 25,000 plus a Php2,000 allowance. She's
being deducted by 9% of basic pay for GSIS share, Php 100 for PAGIBIG Fund, 1.5% of basic
pay for PhilHealth and 10% tax. She also pays SSS voluntary contribution equivalent to 4% of
her basic salary. For her under time and lates, she was deducted Php3,500. More so, she pays
Php1,500 for her personal loan in a private company. Help her do the following:
• Set up a spreadsheet.
• Enter the necessary data.
• Compute for Bhugs’:
- Gross pay, exact deduction amount, total deduction , net pay
• Present her deductions in a pie graph showing correct percentages, then print.

Assessment

Direction: Choose and write the letter of the correct answer on your answer sheet. If the
answer is NOT on the choices, write the correct one.

1. Formula in excel starts with ____

A. = B. + C. - D. *
For numbers 2-6, refer to the choices and improvised payslip below (in excel form).

A. =F34-F40

B. =sum(F36:F39)

C. =E37*F32

D. =E36*F32

E. =F32+F33

2. Formula for the gross compensation.

3. What must be entered on cell F36?
4. How are you going to solve for the PHILHEALTH share?
5. What are you going to press on F40?
6. Formula for the net pay.

7. Charmaine enters in cell D1 and E1 her hourly regular rate and total hours worked on
regular day. If she will compute for her regular pay in cell A3, what will she press?
A. =D1+E1 C. = A1 * 1.25
B. =sum(A1:A2) D. =D1*E1
8. Joseph will present a given data using pie graph. He entered and highlighted the
appropriate data. What must he do next on the ribbon?
A. click design and click pie graph
B. click insert and click insert pie
C. click file, then save as then insert pie
D. click insert then inset pivotchart
 For number 9-10, If you use excel to compute the gross weekly wage of the following
employees:

9. What formula are you going to enter in cell D2?

A. =B2*C2 B. =B3 * C3 C. =A2*C2 D. = B2*C2
10. How are you going to compute other’s weekly wages in the easiest way?
A. Copy and paste the formula in D2
B. Drag down the formula in D2
C. Enter an easier formula in D3
D. Format the next cells in a new formula

For number 11 and 12. Use excel to present the given data using pie graph and answer the
questions that follow. Use the choices on the right.

A. 55%
B. 41%
C. 45%
D. 1%

11. What is the equivalent percentage for the GSIS Personal Share?
12. Philhealth has a share of how many percent?

13. If you are about to solve for the total hours of work in a week of 100employees, how are
you going to do it at once?
A. Enter the correct answer in a cell computed in a calculator, then drag down.
B. Enter the correct formula in addition in the uppermost cell, then drag down.
C. Highlight all the cells with the total hours then enter the correct formula at once.
D. Press “=sum(cells to be added)” in one cell, then copy paste to the other cells.

For items 14-15. Refer to the problem below.

The following employees are paid per hour at the rate of Php 45.00. L. Malit typed these data
in excel and planned to compute for their total hours and gross pay.

14. In which cell will she start solving for the total hours of work and what will she type in
it?
A. In G1 →=sum(G1:F1) C. In G2→=sum(A2:F2)
B. In G2 →=sum(B2:F2) D. In G3 →=sum(B3:F3)

15. What formula is needed in H4?

A. =sum(B4:F4) C. = H4*45
B. = sum(B4:G4) D. =G4*45
 Additional Activities

I. I am an Accountant!
Direction: Act as an accountant. Enter the given data in excel and compute for the
gross income, exact amount of partial deductions, total deductions and net pay.

II. I am an Accountant! (Still ☺)

Direction: Act as an accountant (again). Compute for the gross earnings of the following
employees who are paid Php 45.00 per hour for the first 40 hours of work-week. They are
given 125% hourly rate in excess of 40hours. Use excel.

Employees Mon Tue Wed Thu Fri

L. Malit 8 8 6 6 12
C. Dabu 8 7 6 7 13
H.Flores 8 7 6 8 12
L.Perez 8 7 6 9 14
I.Gomez 8 7 6 8 15
 Activity 2
What I Know 1. =F17+F18 or What I can do
=sum(F17:F18)
1. A, 2. E, 3. D, 4. C, 5. B, 6. A,
2. F21
7. A, 8. C, 9. A, 10. D, 11.
3. =E22*F17 or
B, 12. A, 13. D, 14. C, 15. B
=F17*.015, PAGIBIG
What’s In Fund
Answer: 4. =sum(F21:F24), F25
MICROSOFT EXCEL 5.=F19-F25
Assessment 2
What’s New Assessment
1. GC=Basic 1. A 6. A 11. B
2. E 7. D 12. 3%
Salary+Allowance
3. D 8. B 13. B
2. Basic Salary x 9% 4. C 9. A 14. B
5. B 10. B 15. D
3. equal sign “=” Activity 3
4. In E13,type =F6-F12 Additional Activities
5. In a cell I.
What's More
Activity 1
Assessment 3
II.
Assessment 1
What I can do
Answer Key
 Development Team of the Module

Writer: LEAH L. PEREZ – MT-II Lubao National High School

Editor: JANE P. VALENCIA, Ed.D. – EPS – Mathematics
Reviewer: JANE P. VALENCIA, Ed.D. – EPS – Mathematics
CHARIZEL T. ARCILLA – SPST-I Malino National High School
JHOANNA S. MANALOTO – T-II San Juan High School (Mexico)
Illustrator: LEAH L. PEREZ – MT-II Lubao National High School
Layout Artist: LEAH L. PEREZ – MT-II Lubao National High School
Language Reviewer:

Management Team

ZENIA G. MOSTOLES, Ed.D., CESO V, Schools Division Superintendent

LEONARDO C. CANLAS, Ed.D., CESE. Asst. Schools Division Superintendent
ROWENA T. QUIAMBAO, CESE, Asst. Schools Division Superintendent
CELIA R. LACNALALE, Ph.D., CID Chief
JANE P. VALENCIA, Ed.D., Education Program Supervisor, Mathematics
JUNE E. CUNANAN, Education Program Supervisor/ Language Editor
RUBY M. JIMENEZ, Ph.D., Education Program Supervisor, LRMDS