Burford Curriculumprojectfinal

Rationale for Change
Change Dimensions
Business Math is a class available only to seniors, and often taken by students who need a
math credit to graduate, or students who have been unsuccessful in Algebra II and Geometry.
The course has recently acquired new materials such as student textbooks and CD’s that
complement the textbook lessons. The change in textbook requires the instructor to implement a
revised curriculum that utilizes the new resources, while continuing to provide meaningful units
and projects throughout. With this being my second year teaching the course, my approach is
much different than the approach of the teacher before me. Though the course still will require
many examples and practice problems, I am eager to build a curriculum based on problem
solving. In doing so, I believe that the math will be more applicable in the students’ every-day
lives. Lastly, with technology becoming more and more prevalent in students’ lives, it requires
the curriculum to be dynamic, incorporating technology as much as possible to engage and serve
the students. I am considered an “innovator” in our district, meaning that I have a cart of chrome
books at my disposal for students to use. These materials will allow the change in curriculum to
be more technologically based.
Rationale
A major weakness in the current curriculum is that it was solely based on the textbook
which was previously used. There were little to no materials that complemented the teacher
edition, and there were no student textbooks available. This limited the curriculum to being
teacher-directed instead of student-directed. Furthermore, the content of the previous textbook
was designed for strong Algebra I and II students, while the course was meant for students with
less success in Algebra. However, the challenging ideas and problems can be a major strength in
building stimulating projects when creating the new curriculum. The accomplishments and test
scores that were recorded using the previous curriculum showed major gaps in important
mathematical concepts such as graphing, understanding functions, and problem solving. Creating
a new curriculum will allow the instructor to address these concepts.
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Business Math Curriculum Project
Image retrieved from: http://blog.press.princeton.edu/wp-content/uploads/2015/03/MAM-

feature- image.jpg
Grade 12
Scottsbluff High School
Hattie N. Burford
November 20, 2017
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Table of Contents
Rationale for Change…………………………………………………………………..………….1
Title Page……………….…………………………………...……….……………..…...…….......2
Philosophy-Syllabus………………………………………………………….……..…………….4
Scope and Sequence Overview…………………………………...……………...………………..7
Aims, Goals, and Objectives

(Snapshot-See attached word document in landscape orientation for original document)………..8
Ready to Teach Content………………….………………………………………………..…......11
Unit Plan………….………………………………………………………….........…..…11
Lesson 1: Federal Income Tax………….……………………….……………………….13
Lesson 2: State Income Tax………….……………………..………….……………...…22
Lesson 3: Graduated State Income Tax………………………………….……..……..…30
Review for 2.1-2.3 Quiz………….………………………………….……....…..………38
2.1-2.3 Quiz..………………………………………………………….…..………..……40
Lesson 4: Social Security and Medicare Taxes……………………….…………………42
Lesson 5: Group Health Insurance………….………………….…….……..…..….....…50
Lesson 6: Statement of Earnings………….…….…………………………..…….…..…58
2.4-2.6 Quiz..………………………………………………………….…..………..……67
Chapter 2 Test..…………....………………………………………….…..………..……72
Curriculum Assessment Plan………………………………………………………..…...….......78
Evaluation Plan………………….…………………………………………………..…...….......82
Pre-Service/Plan………………………………………………………………………………....88
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Business Math Syllabus
Instructor: Hattie Burford
Planning Hours: 3rd period: 9:25-10:10
7th period: 1:50-2:35
Purpose:
Business Math is a mathematics course that focuses on business and financial applications. This
course will take students from basic math concepts to sophisticated financial strategies. The
material will be presented in a personal, practical style that will prove relevant to the students’
lives. In addition to mathematical concepts, the course will teach critical thinking skills, and
problem-solving strategies. The goal of the course is to help prepare students for success in work
and in life. The instructor is available to facilitate knowledge and learning, encourage student
growth, and assess student progress. The class will allow students to explore topics such as
money management skills, calculating gross income, paying taxes, record keeping, establishing
savings accounts, handling credit, making mortgage payments, manufacturing, purchasing, sales,
and marketing. Projects based on budgeting and the stock market will be used to give students
the opportunity to work at their own pace, and to work in an area of personal interest. The class
will be in detail, use supplemental lecture, media, discussion, and activities to create an
interactive learning opportunity for all students.
At the end of the course, students will be able to:
 Demonstrate “Proficient” knowledge and understanding of course content

 Know common financial and business terms
 Apply knowledge and skills to create and present personal projects related to course
content
 Utilize technology and resources to research, acquire, and absorb information related to
the course
Course Outline:
 Basic Math Skills Workshops

 Gross Income
 Net Income
 Record Keeping- Budget Project
 Checking Accounts
 Savings Accounts
 Cash Purchases
 Charge Accounts and Credit Cards
 Loans
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 Vehicle Transportation
 Housing Costs
 Insurance
 Investments-Stock Market Project
 Production
 Sales
 Accounting
Course Requirements and Expectations:
 Be positive: Come to class with your best attitude every day. Make learning fun for
yourself and others.
 Be professional: Be on time and prepared to begin class when the bell rings. Always
work with a purpose to improve.
 Be productive: Take good notes. Ask questions. Engage in discussions. Complete and
submit assignments on time.
 Be polite: Allow your classmates to share their ideas. Treat others as you want to be
treated. Be respectful.
 Electronic Devices: Phones will be turned off. They will not be seen during class. No
listening devices.
 Food and Drink: ONLY water allowed, in a CLEAR container, with a sealable top.
 Leaving the room: Fill out the pass and get it initialed every time you want to leave the
room. Exchange your phone for the pass.
 Discipline: We will follow the disciplinary guidelines outlined in the SHS handbook.
Materials:
Please bring a pencil, a three-ring binder, the textbook that is checked out in your name, and a
calculator (if you have one) to class every day.
Grades:
Grades will be a professional judgment based on:
 70% assessments
 30% daily work (homework, quizzes, etc.)
There will be earned opportunities to retake assessments and quizzes.
Homework and Exams:
 Late assignments will receive a 50% deduction.

 I will provide a review sheet prior to each exam
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 After an individual review of an exam or quiz, a retake can be scheduled for full credit on
your own time, after specific requirements are met.
Attendance:
You are expected to come to class every day, ready to learn. For every excused absence, you will
be allowed one school day to complete make-up work. It is the student’s responsibility to find
out what was missed during the absence. If you ever know in advance you will be absent, you
must make up all work ahead of time- including exams and quizzes. Consequences for skipping
class will be determined by instructor, according to school policy.
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Business Math Scope and Sequence Overview
(1 day-45 minutes)
Semester 1:
Hand out books, create name sticks, review syllabus, learn rules, expectations, & procedures,
complete the “Get to know” (2 days).
Workshops
a. Workshop 8-12 Multiplying/Dividing/Adding/Subtracting/Comparing Fractions (1 day)
b. Workshop Fraction to Decimal, Decimal to Percent/Finding a Percentage (1 day)
c. Workshop Units of Measurement/Metric System (1 day)
Unit 1: Gross Income

(12-14 days)
Unit 2: Net Income

(12-14 days)
Unit 3: Creating a Budget

(9-10 days)
Unit 4: Checking Accounts

(12-14 days)
Unit 5: Cash Purchases

(12-14 days)
Semester 2:
Unit 6: Charge Accounts and Credit Cards

(8-10 days)
Unit 7: Loans
(12-14 days)
Unit 8: Vehicle Transportation

(12-14 days)
Unit 9: Housing Costs

(15-16 days)
Introduce Stock Market Project

This project will be given, and the students will work on the project 1-2 times per week for the
remainder of the semester.
Unit 10: Investments

(14-16 days)
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*** This is a Snapshot-See attached word document in landscape orientation for original
document
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Link to Nebraska State Math Standards: https://www.education.ne.gov/wp-
content/uploads/2017/07/Math-Standards-Clarification.pdf
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Coursework Unit Plan- Unit 2 Net Income
Topic:
Net Income- Federal Income Tax, State Income Tax, Graduated State Income Tax, Social
Security and Medicare Taxes, Group Health Insurance, Statement of Earnings
Purpose for Teaching Topic:
The purpose for teaching this topic is to inform students on the importance of
understanding net income. Not only do they need to be able to understand where their
income is going, but understand how to calculate different tax as well. This will allow
students to make better informed decisions on job opportunities, benefits, and will
educate them on how to check their pay stub.
Length of Unit:
The unit will take 12-14 days depending on the students’ progress throughout the lessons,
as well as quiz, review and test time.
Objectives for Student Learning:
Standards
1. MA 11.2 ALGEBRA: Students will communicate algebraic concepts using

multiple representations to reason, solve problems, and make connections
within mathematics and across disciplines.
Sub Standards
1. MA 11.2.1 Algebraic Relationships: Students will demonstrate, represent, and

show relationships with functions.
2. MA 11.2.2 Algebraic Processes: Students will apply the operational properties
when evaluating rational expressions, and solving linear and quadratic
equations, and inequalities.
3. MA 11.2.3 Applications: Students will solve real-world problems involving
linear equations and inequalities, systems of linear equations, quadratic,
exponential, square root, and absolute value functions.
Students will be able to:
1. Use tax tables to understand and solve problems
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2. Use the equations and piecewise functions upon which the progressive tax
system is based to find taxable income, taxes, and net income
Planning Assessment Questions:
What do you know about the students you are planning to teach?
The students are 12 grade students at Scottsbluff High school. Based on the prior work in the
Workshops and in Unit 1, the students are familiar with solving equations, but are not at the
mastery level. Furthermore, the students struggle with reading and understanding word problems.
Specifically, they have a hard time deciding what the question is asking, and how to begin
solving the problem. The students are familiar with using a graphing calculator. They are used to
using equations, but are not used to setting up their own equations to solve.
What are your characteristics as a teacher that impacts the proposed unit?
Having gone over the Workshops and Unit 1 with the students, I have been able to grasp onto
what each of them are capable of, their strengths and weaknesses, as well as their preferred
method of learning. This will allow me to begin differentiating instruction, as well as
accommodate the students that are in need of more help. I have established a relationship with
the students, which will allow a better learning environment. Furthermore, I will have established
and made clear the expectations in my classroom. There will be no judgement or bullying, and
students will be able to think, communicate, and ask questions freely. I will be able to share real
life scenarios and problems in which the students will be able to apply the mathematics to their
everyday lives.
What resources do you have available for teaching this unit?
1. Personal knowledge on the content to be covered

2. Textbook: Glencoe Mathematics with Business Applications (Chapter 2)
3. Student Workbook: Glencoe Mathematics with Business Applications (Chapter 2)
4. PowerPoint Presentations via Smart Board
5. Graphing Calculators
6. Student Notes (as well as COMPLETED Student Notes)
7. Student Homework/Assignments (as well as COMPLETED Homework/Assignments)
8. Quiz Reviews, Quizzes, Test Reviews, Tests for Assessments
9. Keys for Quizzes and Tests
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Lesson 1: Federal Income Tax
Subject: Chapter 2 Net Income, 2.1 Federal Income Tax
Objectives: Read tables to find the amount withheld for federal income tax.
Vocabulary: Federal Income Tax (FIT), Amount Withheld
Bell Ringer Questions:
Find the percentage.
1. 228% of $52 2. 1/4 % of $621 3. 22.5% of $120
Materials:
1. PowerPoint Presentation via Smart Board

2. Student Notes
3. Calculator
Standards Addressed:
1. MA 11.2 ALGEBRA: Students will communicate algebraic concepts using multiple

representations to reason, solve problems, and make connections within mathematics
and across disciplines.
a. MA 11.2.1 Algebraic Relationships: Students will demonstrate, represent, and
b. MA 11.2.2 Algebraic Processes: Students will apply the operational properties
c. MA 11.2.3 Applications: Students will solve real-world problems involving
Lesson:
Intro of Lesson:
 Students will enter the room, find their assigned seat, and begin working on the
bell ringer while the teacher takes attendance.
 Pick three students to come to the board and share their answers, as well as how
they solved it
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Body of Lesson:
Important Attachments:
 PowerPoint presentation via smartboard will be used to present the notes
 Please see attached PowerPoint that the teacher goes over
 Please see Student Notes that the students fill out as the teacher goes over the
examples and vocabulary (these are picked up from the counter as the students
walk in the room)
 Please see COMPLETED Student Notes- these are for a substitute to use to be
able to teach the content of the lesson step by step
 Please see 2.1 Practice Problems (student homework)
 Please see COMPLETED 2.1 Practice Problems- these are for a substitute to use
to be able to help students with a problem step by step
Lesson:
 Once the bell ringer is completed and discussed, the teacher will read the
objectives from the PowerPoint for the day
 The students will then fill out the vocabulary from the PowerPoint on their notes
sheet
 The teacher will go over the vocabulary words
 The teacher will begin working through the examples, one at a time (see
COMPLETED Student Notes)
 Students will take notes on the Student Notes, working through examples, and
asking questions
 Once all of the examples have been worked through, the teacher will hand out the
2.1 Practice Problems and allow students time to work on these
Closing Activity (last slide of PowerPoint):
 With 5 minutes left of class, students will be directed once again to the
PowerPoint, where they will read the closing activity, and will complete this on
their own on the same paper they used for the bell ringer. These are turned in at
the end of each week.
Accommodations: Preferential seating, extended time, shortened assignments, different colored

paper
Evaluation of Lesson:
 Closing Activity
 2.1 Practice Problems
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Student Notes
Chapter 2: Net Income Name____________________
2.1 Federal Income Tax
Objectives:
• Read tables to find the amount withheld for federal income tax.
Vocab:
Federal Income Tax (FIT):
Amount Withheld:
Use Payroll Period Tables on pg. 788-791 in your textbook to answer the following questions. (These
are located at the end of these notes)
EXAMPLES:
1. How much is withheld from the weekly wage of a married person earning $297 with one
withholding allowance?
2. How much is withheld from the weekly wage of a married person earning $379 with two
allowances?
3. How much is withheld from the weekly wage of a single person earning $238 with no allowances?
4. How much is withheld from the weekly wage of a single person earning $318 with five allowances?
5. Joseph Napoli, single. Earns $524 per week. Claims 2 allowances.
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6. Kazuo Miyazaki, single. Earns $428 per week. Claims 1 allowance.
Some companies use a percentage method instead of the tax tables to compute the income tax
withheld. Use the figure below to find the amount withheld for the single employees below. Complete
the table. Each weekly allowance is $61.54.
Table:
Employee Weekly wage # Allowances Allowance Amt Taxable Amount

Wages Withheld
M. Watt 587.94 4 246.16 341.78
B. Mould 792.02 1
C. Kirkwood 1243.49 3
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Homework
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Lesson 2: State Income Tax
Subject: Chapter 2 Net Income, 2.2 State Income Tax
Objectives: Compute the state taxes on a straight percent basis
Vocabulary: Personal Exemptions
Bell Ringer Questions: Why do most states charge taxes?
Materials:

2. Student Notes
3. Calculator

Lesson:
Intro of Lesson:

Students will enter the room, find their assigned seat, and begin working on the
 Lead a class discussion on why most states charge taxes
Body of Lesson:
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walk in the room)
 Please see 2.2 Practice Problems (student homework from textbook and book
answers together)
Lesson:
sheet
 The teacher will go over the vocabulary words and necessary formulas
asking questions
 Once all of the examples have been worked through, the teacher will assign the
2.2 Practice Problems (written at top of student notes and on last slide of
PowerPoint) and allow students time to work on these
Closing Activity (second to last slide of PowerPoint):
their own on the same paper they used for the bell ringer.

paper
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Student Notes
2.2 State Income Tax
HW: Pg. 120 #6-15
Objectives:
• Compute the state taxes on a straight percent basis.
Vocab:
Personal Exemptions:
How to calculate taxable wages:
How to calculate annual tax withheld:
EXAMPLES:
1. You are single and earn an annual salary of $25,000. The personal exemption in your state is
$1,500. What are your taxable wages?
2. The state tax rate is 3 percent of your taxable wages. What is the annual tax withheld from
your salary for state income tax?
3. Tomoko Nakazawa earns $38,657 annually and is married with no dependents. What are the
total exemptions?
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4. Elizabeth Zweibel earn $88,900 annually and is married with 4 dependents. The state tax is 3.8
percent. What is withheld for the state tax?
5. Reyna Torres earns $43,500 and is single with 2 dependents. The state tax is 4.2 percent. What
are her personal exemptions? What is withheld for state tax?
Find the taxable wages and the annual tax withheld. State income tax rate is 1.5 percent of
taxable income.
6. Annual gross pay is $28,000. Married.
7. Annual gross pay is $34,300. Single.
Find the amount withheld annually for state tax.
8. Gross Pay:$23,760
Married, 3 dependents.
State income tax rate: 4 percent
9. Gross Pay: $43,300

Single, 1 dependent.
State income tax rate: 5 percent
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Homework (with answers)
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Lesson 3: Graduated State Income Tax
Subject: Chapter 2 Net Income, 2.3 Graduated State Income Tax
Objectives: Compute the state taxes on a graduated income basis
Vocabulary: Graduated Income Tax
Bell Ringer Questions: Do you think it is fair for someone who earns $10,000 annually to be
taxed at the same rate as someone who earns $90,000 annually. Explain
Materials:

2. Student Notes
3. Calculator

Lesson:
Intro of Lesson:
 Teacher will lead the discussion by picking on students at random and asking
them what they wrote down. All students will then have the opportunity to share
any other ideas they had.
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Body of Lesson:
walk in the room)
Lesson:
sheet
 The teacher will go over the vocabulary words and formulas to be used
asking questions

paper
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Student Notes
2.3 Graduated State Income Tax
HW: Worksheet 2.3
Objectives:
• Compute the state taxes on a graduated income basis.
Vocab:
Graduated Income Tax:
𝑨𝒏𝒏𝒖𝒂𝒍 𝑻𝒂𝒙 𝑾𝒊𝒕𝒉𝒉𝒆𝒍𝒅

𝑻𝒂𝒙 𝑾𝒊𝒕𝒉𝒉𝒆𝒍𝒅 𝑷𝒆𝒓 𝑷𝒂𝒚 𝑷𝒆𝒓𝒊𝒐𝒅 =
𝑵𝒖𝒎𝒃𝒆𝒓 𝒐𝒇 𝑷𝒂𝒚 𝑷𝒆𝒓𝒊𝒐𝒅𝒔 𝒑𝒆𝒓 𝒀𝒆𝒂𝒓
Number of Pay Periods in a Year for:

Weekly-
Monthly-
Biweekly-
Semimonthly-
Use figures 2.2 and 2.3 on pages 122-123.
EXAMPLES:
1. Annual Salary: $21,350
Personal Exemptions: $3,000
26 Pay Periods
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2. Leslie Channing’s annual gross pay is $54,400. He is single and is paid on a monthly basis. How
much is withheld monthly for state tax?
3. Anita’s annual gross income is $45,520. She is married with 2 dependents. How much is
withheld from her biweekly paycheck for state income tax?
4. Andrew Sheehy earns $51,472 annually. He has personal exemptions of $5,800. The state
sales tax is 1.5 percent of the first $3,000, 2.5 percent of the next $6,500, and 3 percent on the
amounts over $10,000. How much is withheld from his semimonthly paycheck for state
income tax?
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Homework
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Practice Problems as Review for 2.1-2.3 Assessment
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Chapter 2: Net Income Name:
Quiz 2.1-2.3
Use the Married Persons- Weekly Payroll Period table on pages 790-791 to find the amount
withheld.
1. Amanda Hagel earns $476 a week. She is married and claims 2 allowances. Beginning
next year, she will have a child and will claim an additional allowance. How much less
will be withheld for federal income tax for the year?
2. Elizabeth earns $88,900. Married, 4 dependents. State tax rate is 3.8 percent. What are
her personal exemptions? What is withheld for state tax?
3. Maria Munoz earns gross pay of $75,644. She has personal exemptions of $3,000 and is
paid on a weekly basis. How much is withheld weekly for state income tax? Round to
the nearest cent.
First $3,500 3%
Next $3,500 4.5%
Over $7,000 7%
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Lesson 4: Social Security and Medicare Taxes
Subject: Chapter 2 Net Income, 2.4 Social Security and Medicare Taxes
Objectives: Compute the amount of income withheld for Social Security and Medicare taxes
Vocabulary: Social Security, Medicare
Bell Ringer Questions: How do the elderly pay for living expenses when they are no longer
working?
Materials:

2. Student Notes
3. Calculator

Lesson:
Intro of Lesson:
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Body of Lesson:
walk in the room)
Lesson:
sheet as well as any formulas needed
 The teacher will go over the vocabulary words and formulas
asking questions

paper
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Student Notes
2.4 Social Security and Medicare Taxes
HW: Worksheet 2.4
Objectives:
• Compute the amount of income withheld for Social Security and Medicare taxes
Vocab:
Social Security:
Medicare:
𝑻𝒂𝒙 𝑾𝒊𝒕𝒉𝒉𝒆𝒍𝒅 = 𝒈𝒓𝒐𝒔𝒔 𝒑𝒂𝒚 ∗ 𝒕𝒂𝒙 𝒓𝒂𝒕𝒆
EXAMPLES:
1. Tom Mendoza earns $4,800 a month (or $52,800 earned to date). How much is deducted this
pay period for Social Security and for Medicare?
Find the amount withheld for Social Security, Medicare, and total deductions.
2. Monthly salary: $3,100

Earnings to date: $15,500
3. Weekly salary: $350

Earnings to date: $16,800
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Use the Social Security Tax Rate of 6.2 % of the first $90,000 and Medicare Tax Rate of 1.45% on all
income.
4. Shelly Kugo is paid monthly. Her gross pay this month is $6,223. Her earnings to date for this
year are $23,631. How much is deducted from her paycheck this month for social security?
Medicare?
5. Oliver Gelfrand earns $45,440 a year, paid on a semimonthly basis. How much is deducted per
pay period for Social Security tax? Medicare? What is the total?
Use the Married Persons Weekly Payroll table on pg. 790-791 for federal withholding taxes.
6. Thomas Schmidt is a designer for Stix Toys. He is married, earns $536 weekly, and claims no
allowances. His gross pay to date this year is $9,912. How much is deducted from his paycheck
this week for federal income, Social Security, Medicare? Total?
7. Jorge Powell is married and claims 2 allowances. How much is withheld from his weekly
paycheck of $550 for the last week of December for federal income, Social Security, and
Medicare? Total?
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Homework
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Lesson 5: Group Health Insurance
Subject: Chapter 2 Net Income, 2.5 Group Health Insurance
Objectives: Calculate the deductions for group insurance
Vocabulary: Group Insurance
Bell Ringer Questions: List the approximate costs of breaking a leg.
Materials:

2. Student Notes
3. Calculator

Lesson:
Intro of Lesson:
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Body of Lesson:
walk in the room)
Lesson:
asking questions

paper
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Student Notes
2.5 Group Health Insurance
HW: Worksheet 2.5
Objectives:
• Calculate the deduction for group insurance.
Vocab:
Group Insurance:
𝑬𝒎𝒑𝒍𝒐𝒚𝒆𝒆′ 𝒔 𝑺𝒉𝒂𝒓𝒆 = 𝑨𝒏𝒏𝒖𝒂𝒍 𝑨𝒎𝒐𝒖𝒏𝒕 ∗ 𝑬𝒎𝒑𝒍𝒐𝒚𝒆𝒆′ 𝒔 𝑷𝒆𝒓𝒄𝒆𝒏𝒕
𝑻𝒐𝒕𝒂𝒍 𝑨𝒏𝒏𝒖𝒂𝒍 𝑨𝒎𝒖𝒏𝒕 𝑷𝒂𝒊𝒅 𝒃𝒚 𝑬𝒎𝒑𝒍𝒐𝒚𝒆𝒆

𝑫𝒆𝒅𝒖𝒄𝒕𝒊𝒐𝒏 𝑷𝒆𝒓 𝑷𝒂𝒚 𝑷𝒆𝒓𝒊𝒐𝒅 =
𝑵𝒖𝒎𝒃𝒆𝒓 𝒐𝒇 𝑷𝒂𝒚 𝑷𝒆𝒓𝒊𝒐𝒅𝒔 𝒑𝒆𝒓 𝒀𝒆𝒂𝒓
EXAMPLES:
Find the total amount paid by the employee.
8. Annual cost of insurance: $4,400

Employee pays 80 percent.

Employee pays 60 percent.
10. Nicholette is a carpenter for Olympia Construction Company. She has family medical coverage
through the group medical plan that Olympia provides for its employees. The annual cost of
Nicholette’s family membership is $5,000. The company pays 75% of the cost. How much is
deducted from her biweekly paycheck for medical insurance?
Find the deduction per pay period.
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Employer pays 70%
12 pay periods

Employer pays 80%
26 pay periods
13. Maxwell has an annual insurance policy that costs $5,400. Employer pays 70% of the cost.
How much does Maxwell pay semimonthly?
14. Catherine, a clerk at a hotel, earns $342.22 weekly. Her group medical insurance costs $2,650
a year, of which the company pays 70% of the costs. How much is deducted weekly from her
paycheck for medical insurance?
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Homework
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Lesson 6: Statement of Earnings
Subject: Chapter 2 Net Income, 2.6 Statements of Earnings
Objectives: Figure out the net pay per pay period
Vocabulary: Net Pay
Bell Ringer Questions: Gross Salary: $270 Calculate the deductions of: Social Security,
Medicare. What is left?
Materials:

2. Student Notes
3. Calculator

Lesson:
Intro of Lesson:

Students will enter the room, find their assigned seat, and begin working on the
 Teacher will ask one student to come up and show their work and answer. The
class will then discuss whether this is correct, how they found a different or same
answer, etc.
Body of Lesson:
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walk in the room)
 Please see 2.6 Practice Problems and answers from book (student homework)
 Please see 2.6 Addition Practice Problems (for students who need more help)
Lesson:
asking questions
 Once all of the examples have been worked through, the teacher will give the
book assignment, along with additional Practice Problems and allow students time
to work on these

paper, additional practice
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Student Notes
2.6 Statement of Earnings
HW: Pg. 130 #3-7
Objectives:
• Figure out net pay per pay period
Vocab:
Net Pay:
𝑵𝒆𝒕 𝑷𝒂𝒚 = 𝑮𝒓𝒐𝒔𝒔 𝑷𝒂𝒚 − 𝑻𝒐𝒕𝒂𝒍 𝑫𝒆𝒅𝒖𝒄𝒕𝒊𝒐𝒏𝒔
EXAMPLES:
1. Alyasha is married and claims 3 allowances. Her gross weekly salary is $600. The Social
Security tax is 6.2% of the first $90,000. On a paycheck stub, it shows up as FICA. The Medicare
tax is 1.45% of gross pay. The state tax is 1.5% of gross pay. Each week she pays $12.40 for
medical insurance and $2.50 for charity. Is her earnings statement correct?
2. Ron Reagant is single and claims 1 allowance. His gross weekly salary is $320. Each week he
pays federal, social security, and Medicare taxes, $16.20 for medical insurance, and $25 for
the credit union. What is his net pay?
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3. Mandy Jenkins’s gross weekly salary is $450. She is single and claims 2 allowances. The social
security tax is 6.2% of the first $90,000. Medicare tax is 1.45% of gross pay. The state tax is
2.5% of gross pay. Each week she pays $20.40 for medical insurance and $2.50 for charity. Is
her earnings statement correct?
Find the deductions and the net pay. Social Security is 6.2 percent of the first $90,000. Medicare is
1.45 percent of all income. Use tables on pg. 788-791 for federal tax.
4. Pierre Lamont is married and claims 4 allowances. His gross weekly salary is $628. Each week he
pays federal, Social Security, and Medicare taxes, as well as $28 for medical insurance and $12
for union dues. What are his deductions and net pay?
5. Elena Cardova is single and claims no allowances. Her gross weekly salary is $390. Each week he
pays federal, Social Security, Medicare taxes, and state taxes of 2.5 percent of her gross pay. She
also has $14.50 for medical insurance and saves $25 in the credit union. What are her
deductions and net pay?
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Homework (with answers)
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Additional Practice Problems
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Chapter 2: Net Income Name:
Quiz 2.4-2.6
1. Stephanie Metcalf earns $91,992 a year as a computer analyst. Her salary is paid
monthly. What are her year-to0date earnings for November? How much is deducted
from her check in November for Social Security Tax? For Medicare? How much is
deducted from her check in December for Social Security tax? For Medicare?
2. Carole Vanderlan is a veterinarian assistant. Her employer pays 75 percent of her

medical insurance and 40 percent of her dental insurance. Medical insurance costs
$3,900 a year, and dental insurance costs $750. How much is deducted weekly for
medical insurance? For dental?
3. Find the deductions (FIT, FICA, MEDICARE, STATE TAX, and LOCAL TAX) and the net
pay. Social Security is 6.2% of the first $90,000. Medicare is 1.45% of all income. Use the
tables given for federal tax. The state tax is 2% of gross pay and the local tax is 1.5% of
gross pay. He is married, and claims one allowance.
DEPT Employee Check Number Gross Pay Net Pay

23 Jim Dunn 468 $595
Tax Deductions Other Deductions
FIT FICA Medicare State Local Medical Union Dues Others
15.50 14.00 6.00
4. Linda Wo is employed by Go Associates and works in the marketing department. She

has an annual salary of $36,000. She is single and claims 2 allowances. Weekly
deductions include FIT, Social Security, Medicare, state tax of 1.5% on gross earnings,
local tax of 1.25% on gross earnings, and medical insurance. The company pays 75% of
the $4,200 annual medical cost. Fill in the table.
0.00 0.00
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Test Review
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Chapter 2 Test: Net Income Name:
Figure 2.1. Use below as needed
PERSONAL EXEMPTIONS
Single $2,000
Married $4,000
Each Dependent $2,000
1. Melissa Sartini’s gross pay is $52,000 a year. The state income tax rate is 3% of the taxable
wages. Sartini takes married exemption for herself and her husband. Using figure 2.1, how much
is withheld a year for state income tax?
2. Thomas Adams takes a married exemption for himself and his wife. He also takes two personal
exemptions for his son and daughter. Using figure2.1, what is the total amount of exemptions?
3. Derek Schwartz’s annual salary is $47,300. He is paid monthly. He is single. How much does his
employer deduct from each of his paychecks for state income tax of 3 percent?
4. Andrew Butler’s gross biweekly pay is $1,078. What amount is deducted from her pay for Social
security annually if the rate is 6.2%? For Medicare taxes annually if the rate is 1.45%?
5. Wilson Benton is employed at Morgan Data Tech. He has family and medical coverage through
the group medical plan that the company provides for its employees. The annual cost of
Benton’s family memberships $4,300. The company pays 45 percent of the cost. How much
does he pay annually for medical insurance?
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6. Use the figure above. Patrice Matson works for a company that uses a percentage method to
compute the income tax withheld. Matson is single and claims two allowances. The weekly
withholding for each allowance is $61.90. She earns $480 a week. Find the amount of the
income tax withheld.
7. Use the figure above. Chin Lee works for a company that uses a percentage method to compute
the income tax withheld. Lee is single and claims one allowance. The weekly withholding for
each allowance is $61.90. He earns $880 a week. Find the amount of the income tax withheld.
8. Samantha Vegas’s gross weekly salary is $600. Her weekly federal withholding is $35. The social
security tax is 6.2% of the first $90,000. The Medicare tax is 1.45 percent of gross pay. The state
tax is 1.5 percent of gross pay. Each week she pays $12.40 for medical insurance. What are
Vegas’s total deductions?
9. Kelly Waxman’s annual salary is $42,000. She takes a married exemption. Using the graduated
income tax in the figure above, find the annual tax withheld.
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10. Carla Erpelding’s annual salary is $28,500. She is paid biweekly. Her personal exemptions total
$1,500. The state income tax s calculated on the following graduated basis: 2.5 percent of the
first $25,000 and 3.5 percent over $25,000.
11. Diana Little’s gross pay is $46,300. She takes a married exemption of $4,000. Her state income
tax rate is 5.5 percent. How much will she pay biweekly in state tax?
12. Mario Lopez participates in the company’s group medical insurance plan. The annual cost of
Lopez’s plan is $2,500 per year. If the company pays 65% of the annual cost, how much is
deducted from his biweekly paycheck to cover his portion?
13. Isaac Reiser’s gross weekly salary is $515. He is single and claims one allowance. The state tax is
2.8 percent of the gross pay, with no personal exemption allowances. Reiser also participates in
his employer’s medical insurance plan, which costs him $16.83 a week. What is his net pay for
the weekly pay period?
14. What are graduated taxes, and who pays more taxes under a graduated system of taxation?
15. Why do state governments and the federal government collect taxes?
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Assessment Plan
GOALS
After this unit, I want students to understand and be able to perform the following:
1. How to read tables to find the different amounts withheld for federal income tax
2. How to compute the state taxes on a straight percent basis
3. How to find the total personal exemptions
4. How to compute the state taxes on a graduated income basis
5. How to read the graduated income tables
6. How to compute the amount of income withheld for Social Security and Medicare taxes
7. What Social Security and Medicare taxes do for the people
8. How to calculate the deductions for group insurance
9. How to calculate the net pay per pay period
10. How to check if their net pay on their pay stub is correct
STANDARDS

representations to reason, solve problems, and make connections within mathematics and
across disciplines.
Sub Standards-
1. MA 11.2.1 Algebraic Relationships: Students will demonstrate, represent, and

2. MA 11.2.2 Algebraic Processes: Students will apply the operational properties
3. MA 11.2.3 Applications: Students will solve real-world problems involving
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ASSESSMENT
The tasks that students will perform during this unit, which will be instructional, and which I will
assess are shown in the table below:
TYPE
To Instruct To Assess TASKS
X X Bell Ringer Daily
The bell ringers are used to review content from the previous
lesson, as well as go over important concepts that will be addressed
in proceeding lesson. Students turn these in at the end of the week
for a weekly grade.
X Lesson Notes Daily- Vocabulary, Formulas, and Example Problems
Lesson notes are done by the students as the teacher goes over the
problems on the PowerPoint. These are for the students to use on
their homework, reviews, etc.
X X Closing Activity Daily
The closing activities are used to revisit an important concept and

wrap up the lesson before the students leave for the day. Students
turn these in at the end of the week with their bell ringers for a
weekly grade.
X Homework- Practice problems for sections 2.1-2.6
For students to practice different problems, ask questions, work

together, and understand the content. All homework is graded,
based on the number and difficulty of the problems.
X Quiz 2.1-2.3
Students complete this on their own. It is used to assess their

knowledge on the first three sections of the unit.
X Quiz 2.4-2.6

knowledge on the second three sections of the unit.
X Review for Test
For students to practice different problems, ask questions, work

together, and understand the content. This is also an opportunity for
students and myself to work through problems on the white boards,
go over important concepts, etc. If a concept needs to be retaught,
this is the time when I will do this. This is not graded.
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X Chapter 2 Test

knowledge on the unit.
Below are several pieces of evidence of learning, and student products of performance. These
will be collected for assessment based on the following criteria:
Products/Performance Criteria for Success

Bell Ringers Completed, turned in on time.
Closing Activities Completed, turned in on time.
Homework Completed, graded based on the number and difficulty of the problems.
Quizzes Completed on their own, graded based on a key.
Test Completed on their own, graded based on a key.
ASSESSMENT PLAN
The types of scoring tools used to evaluate evidence, who will be doing the evaluating, and how
I will communicate feedback is shown below:
Tools Evaluator Communication Method

For Selected-Response: Teacher Numerical Score based on the
 Answer key work shown and the correct
For Constructing-Response: answer. This is based off of a
 Narrative Comments key, and partial credit is
 All work is shown and possible.
is legible
Adapted from:
McTighe, J. and Ferrara, S. (1998). Assessing Learning In The Classroom. National Education Association.
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INSTRUCTIONAL
In order to make sure that all students have the opportunity to complete this unit successfully,
instruction needs to be paced for all students. As we progress through the unit, if instruction
needs to be differentiated, then that will be addressed at the time. More advanced students will
have the opportunity to complete complex problems, and students who need more help can be
worked with one on one. I will also try to pair students according to their abilities, so that
advanced students can help students who are lagging. I will use the closing activities and
homework to check for understanding before moving onto the next lesson. Furthermore, all
IEP’s and 504’s will be followed, and communication will be key when working with PARAs
and special education teachers.
In order for the students to understand the criteria for the closing activities, quizzes, and tests, I
will go through the work that needs to be seen as I work through the examples with them.
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Evaluation Plan
Design Stage
This curriculum has been developed to decrease the gap in graphing, understanding functions,
and problem solving as seen in Algebra I, II and Geometry, as well as create a math class that
applies real-life problems. With the class being available to seniors only, it serves as a class for
students who need an additional math credit to graduate, or an additional math class when
applying for colleges.
Installation Stage
The curriculum will be evaluated throughout the year, but most importantly, at the quarter and
semester marks. There will only be one teacher utilizing the curriculum, therefore, collaboration
about the experiences will not be available. However, collaboration can be done with business
finance teachers, as well as marketing teachers and other math teachers. These teachers will be
utilized to provide feedback on how the curriculum is set up, whether or not is sound, and if the
curriculum is best serving the students.
Process Stage
The process stage will be evaluated through the individual and classroom level with students and
staff as well as monitored at the department level. The students and teacher will participate in
surveys during and after the course. This will allow the teacher to see the students’ attitudes and
progress with the curriculum. It will also allow the teacher to reflect and make any changes
necessary. These surveys will be used as a pre and post assessment in terms of overall
curriculum evaluation. It will also be used to gauge student engagement and growth, as well as
provide feedback for other key questions. The department will be allowed to look at the surveys
and curriculum progress and provide feedback.
Cost Stage
As far as costs are concerned, the curriculum did not cost much to get it started. The textbooks
that are used were not purchased because they were already in the school system. They had been
used many years prior, and had been kept in storage when another teacher had chosen to use a
different textbook. The student workbooks have many great practice problems and applications,
but the teacher can easily have one and make copies for students, cutting down the cost of buying
multiple copies each year. The benefits of the new curriculum will need to be determined by the
principal and finance department in relation to cost effectiveness, however, I don’t see the costs
being a big problem.
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Key Questions to be Addressed:
Is the curriculum engaging students and achieving goals and standards?
Is the curriculum providing diverse opportunities for students?
Is the curriculum student based?
Are there engaging activities along with opportunities for feedback for students?
Has student progress been measured and recorded?
Is the curriculum using applications to real-life?
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Preservice/In-service Plan
Implementing this curriculum will benefit students right away, as well as many years in
the future. The immediate results that will be seen is student engagement, more resources for
both teachers and students, and a more applicable approach to exploring real-life problems. A
preservice plan will allow administrators, parents, and students to be aware of the new
curriculum, as well as the potential growth of the curriculum in the future.
Driving Question:
How can we create a curriculum that applies mathematics to real-life situations while meeting
state standards and making the work meaningful and engaging?
1. Review state standards

2. Review the old curriculum to see what we may want to keep or build on
3. Organize community partners and volunteers for interactive units
4. Create a course that alleviates teacher overload, but creates more opportunities for
students
5. Utilize a curriculum that teaches students how to think critically and be self-driven
Driving Forces
 New textbooks
 Continuing evolution of the school’s Career Academies
 Strong community support
 Maximize student growth and opportunities
 Student driven curriculum
 Student growth in problem solving in real-life
Restraining Forces
 Limited community partners

 Technology
Needs
 Access to technology
 Cooperation from community (Speakers, role play)
 Fellow teacher support in building and improving the curriculum
 Fellow teacher support in creating a collaborative curriculum across disciplines
 Software for test generation
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Rationale
This course will allow students to go from learning basic math concepts to sophisticated financial
strategies. In addition to mathematical concepts, the course will teach critical thinking skills, and
problem-solving strategies to help the students long after they leave the school. The goal of the
course is to help prepare students for success in work and in life. Projects will be used to give
students the opportunity to work at their own pace, and to work in an area of personal interest.
 Student textbooks available

 Support in Algebra content and promote student growth in Algebra and Geometry
 Close the gaps of graphing, functions, and problem solving
 Promote mathematics in every-day life
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Rationale for Change

Image retrieved from: http://blog.press.princeton.edu/wp-content/uploads/2015/03/MAM-

Scottsbluff High School

November 20, 2017

Rationale for Change…………………………………………………………………..………….1

Scope and Sequence Overview…………………………………...……………...………………..7

Aims, Goals, and Objectives

Ready to Teach Content………………….………………………………………………..…......11

Lesson 1: Federal Income Tax………….……………………….……………………….13

Lesson 2: State Income Tax………….……………………..………….……………...…22

Lesson 3: Graduated State Income Tax………………………………….……..……..…30

Review for 2.1-2.3 Quiz………….………………………………….……....…..………38

Lesson 4: Social Security and Medicare Taxes……………………….…………………42

Lesson 5: Group Health Insurance………….………………….…….……..…..….....…50

Lesson 6: Statement of Earnings………….…….…………………………..…….…..…58

Curriculum Assessment Plan………………………………………………………..…...….......78

Instructor: Hattie Burford

Planning Hours: 3rd period: 9:25-10:10

7th period: 1:50-2:35

At the end of the course, students will be able to:

 Demonstrate “Proficient” knowledge and understanding of course content

 Basic Math Skills Workshops

Course Requirements and Expectations:

Grades will be a professional judgment based on:

There will be earned opportunities to retake assessments and quizzes.

Homework and Exams:

 Late assignments will receive a 50% deduction.

Unit 1: Gross Income

Unit 2: Net Income

Unit 3: Creating a Budget

Unit 4: Checking Accounts

Unit 5: Cash Purchases

Unit 6: Charge Accounts and Credit Cards

Unit 8: Vehicle Transportation

Unit 9: Housing Costs

Introduce Stock Market Project

Unit 10: Investments

Purpose for Teaching Topic:

Objectives for Student Learning:

1. MA 11.2 ALGEBRA: Students will communicate algebraic concepts using

1. MA 11.2.1 Algebraic Relationships: Students will demonstrate, represent, and

Students will be able to:

1. Use tax tables to understand and solve problems

Planning Assessment Questions:

What resources do you have available for teaching this unit?

1. Personal knowledge on the content to be covered

Subject: Chapter 2 Net Income, 2.1 Federal Income Tax

Vocabulary: Federal Income Tax (FIT), Amount Withheld

Bell Ringer Questions:

Find the percentage.

1. 228% of $52 2. 1/4 % of $621 3. 22.5% of $120

1. PowerPoint Presentation via Smart Board

1. MA 11.2 ALGEBRA: Students will communicate algebraic concepts using multiple

Closing Activity (last slide of PowerPoint):

Accommodations: Preferential seating, extended time, shortened assignments, different colored

5. Joseph Napoli, single. Earns $524 per week. Claims 2 allowances.

Employee Weekly wage # Allowances Allowance Amt Taxable Amount

Subject: Chapter 2 Net Income, 2.2 State Income Tax

Objectives: Compute the state taxes on a straight percent basis

Vocabulary: Personal Exemptions

Bell Ringer Questions: Why do most states charge taxes?

1. PowerPoint Presentation via Smart Board

1. MA 11.2 ALGEBRA: Students will communicate algebraic concepts using multiple