Week 1 2 BUSINESS MATH 1

CHRISTIAN SAMARITAN HEALTH SERVICES AND TECHNICAL SCHOOL, INC.
15 de Septiembre Street,Barangay 1, Balingasag, Misamis Oriental

✓
Contact No.
Name: Date: Score:
Subject: Business Mathematics

Topic: Fundamental Operations on Fractions, Decimals and Percentage.
Content Standard: The learners have an understanding of fractions, decimals and percentage.
Performance Standards: The learners shall be able to:
- Perform operations: addition, subtraction, multiplication and division accurately.
- Solve problems involving fractions, decimals and percent related to business.
Learning Competency: The learners:
- Perform fundamental operations on fractions and decimals. (ABM_BM11FO-Ia-1)
- Express fractions to decimals and percent forms and vice versa. (ABM_BM11FO-Ia-2)
- Illustrate how decimals and fractions can be written in terms of percent. (ABM_BM11FO-Ib-3)
- Give real-life situations to illustrate fractions, decimals, and percent. (ABM_BM11FO-Ic-4)
- Solve problems involving fractions, decimals, and percent. (ABM_BM11FO-Id-5)
References: Activity No. 1 and 2
Teaching Guide for Senior High School in Business Mathematics
https://pdfcoffee.com/business-math--pdf-free.html
DISCUSSION
Fraction – is a part of a whole. When a whole quantity is divided into parts, these parts are called fractions.
– It tells us the number of equal parts into which a whole is divided.
a - Numerator
b – Denominator
Types of Fractions
1. Proper and Improper Fractions

Proper fraction - the numerator is less than the denominator.
Examples:
Improper Fraction - the numerator is greater than the denominator.

Examples:
2. Mixed Fraction - Also called mixed number or mixed numeral, it is the sum of a whole number and a proper
fraction. Examples:
3. Similar and Dissimilar Fractions

Similar fractions - fractions with the same denominator. Examples: 1 and 2 , 1 and 5
3 3 2 2
Dissimilar fractions - fractions with different denominators (when simplified). Examples: 1 and 1 , 3 and 2
5 4 7 3
Fundamental Operations on Fractions
1. Addition/Subtraction of Fractions
-Start with the sum of two similar denominators.
a b a+b
Rule: + = , c≠0 Example: + =
c c c
- To add/subtract fractions with different denominators, we first convert the fractions to similar fractions and
then apply the above rule.
Example:
2. Multiplication of fractions
Rule: Example:
3. Division of fractions
Rule: Example:
Decimal - is a representation of a fraction whose denominator is a multiple of 10.
Fundamental Operations on Decimals
1. Addition/Subtraction of decimals
1.) 123.456 + 70. 9 + 8.3333 2.) 98.610 - 58.295

Solution: Solution:
2. Multiplication of decimals
3. Division of decimals
Example: 789 ÷ 15 = 52.6 Solution:
EXPRESSING FRACTIONS TO DECIMALS
*How to convert fractions to decimals

There are two ways to convert fractions to decimals:
(i) First, convert the fraction to an equivalent fraction whose denominator is a power of 10. Then, convert it to
decimal.
1 5 1
Example: 1.)
2
= 10
hence,
2
= 0.5
7 14 1
2.) 50 = 100 hence , = 0.14
2
(ii) Second, perform the usual long division wherein the numerator is the dividend and the denominator is the
divisor.
789
From previous examples, we have
15
= 52.6
EXPRESSING DECIMALS TO FRACTIONS
*How to convert decimals to fractions
1. Write down the decimal divided by 1.

2. Multiply both top and bottom by 10 for every number after the decimal point. For example, if there are two
numbers after the decimal point, then use 100, if there are three, then use 1,000.
3. Simplify the fraction.
Example: Convert 0.65 to fraction
Step 1: Step 2: Step 3:
EXPRESSING PERCENT TO FRACTIONS AND DECIMAL FORMS
Percent - which means “per hundred” is a representation of a fraction whose denominator is 100. Thus, expressing
a number in percent is like comparing it with 100.
25 88 3
Examples: 25% = 88% = 3% =
100 100 100
* How to convert decimal to percent
Rule: Multiply the decimal by 100%. This is equivalent to moving the decimal point two places to the right and
appending the % sign.
Examples:
1) 0.35 = 35%
2) 0.175 = 17.5%
3) 1.2 = 120%
*How to convert percent to decimal
Rule: Divide the percent by 100%. This is equivalent to moving the decimal point two places to the
Left and dropping the % sign.
Examples:
1) 75% = .75
2) 1.468% = .01468
3) 239% = 2.39
*How to convert fraction to percent
Rule: First, convert the fraction to decimal by applying C1. Then, convert the decimal to percent by applying D1.
Examples:
1
1) = 0.5 = 50%
2
7
2) = 0.14 = 14%
50
36
3) = 7.2 = 720%
5
ACTIVITY 1
1.1 Solve the following exercises below. Show your Solution.

3 2
1.
4 + 5 =
5 15
2.
27 x 20 =
3 8
3.
16
÷
9 =
4. 7.121 x 52.29 =
5. 510 ÷ 12 =
1.2 Direction: Fill in the empty boxes with the correct fraction, decimal or percent. Always simplify your answer.
FRACTION DECIMAL PERCENT

32%
0.81
17/50
96%
2/5
ACTIVITY 2
Direction: Solve the following word problem. Show your solution.
1. Five students (namely A, B, C, D, E) are to share equally with each other one bilao of suman for their merienda.
If for some reason, B has to leave and decides to give her share to C, what fraction of the suman will C have?

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CHRISTIAN SAMARITAN HEALTH SERVICES AND TECHNICAL SCHOOL, INC.

15 de Septiembre Street,Barangay 1, Balingasag, Misamis Oriental

Subject: Business Mathematics

1. Proper and Improper Fractions

Improper Fraction - the numerator is greater than the denominator.

3. Similar and Dissimilar Fractions

Decimal - is a representation of a fraction whose denominator is a multiple of 10.

Fundamental Operations on Decimals

1.) 123.456 + 70. 9 + 8.3333 2.) 98.610 - 58.295

Example: 789 ÷ 15 = 52.6 Solution:

EXPRESSING FRACTIONS TO DECIMALS

*How to convert fractions to decimals

*How to convert decimals to fractions

1. Write down the decimal divided by 1.

Example: Convert 0.65 to fraction

Step 1: Step 2: Step 3:

EXPRESSING PERCENT TO FRACTIONS AND DECIMAL FORMS

* How to convert decimal to percent

*How to convert percent to decimal

*How to convert fraction to percent

1.1 Solve the following exercises below. Show your Solution.

FRACTION DECIMAL PERCENT

Direction: Solve the following word problem. Show your solution.

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