SENIOR

Business Math HIGH

SCHOOL

Module
Decimal and Percent 2
Quarter 1
Business Math
Quarter 1 – Module 2: Decimal and Percent
First Edition, 2020

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Published by the Department of Education Division of Pasig City

Development Team of the Module

Writer: Lilibeth T. Bayaban
Editor: Nenet M. Peñaranda
Reviewers (Content/Language) : Carmelita B. Peralta
(Technical) : Rowena D. Roxas
Illustrator: Edison P. Clet
Layout Artist:
Management Team: Ma. Evalou Concepcion A. Agustin
OIC-Schools Division Superintendent
Aurelio G. Alfonso, Ed. D.
OIC-Assistant Schools Division Superintendent
Victor M. Javeña, Ed. D.
Chief - School Governance and Operations Division
OIC – Chief Curriculum Implementation Division
Education Program Supervisors
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5. Norlyn D. Conde, Ed. D., MAPEH
6. Wilma Q. Del Rosario, LRMS
7. Ma. Teresita E. Herrera, Ed. D., Filipino
8. Perlita M. Ignacio, Ph. D., ESP/SPED
9. Dulce O. Santos, Ed. D., Kinder/MTB
10. Teresita P. Tagulao, Ed. D., Mathematics

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E-mail Address: [email protected]
Business SENIOR
HIGH
SCHOOL
Math
Module

2
Quarter 1

Decimal and
Percent
Introductory Message

For the facilitator:

Welcome to the Business Math for Senior High School Module on Decimal and
Percent!

This module was collaboratively designed, developed and reviewed by educators

from Schools Division Office of Pasig City headed by its Officer-In-Charge Schools
Division Superintendent, Ma. Evalou Concepcion A. Agustin in partnership with
the Local Government of Pasig through its mayor, Honorable Victor Ma. Regis N.
Sotto.
The writers utilized the standards set by the K to 12 Curriculum using the Most
Essential Learning Competencies (MELC) while overcoming their personal, social,
and economic constraints in schooling.

This learning material hopes to engage the learners into guided and independent
learning activities at their own pace and time. Further, this also aims to help
learners acquire the needed 21st century skills especially the 5 Cs namely:
Communication, Collaboration, Creativity, Critical Thinking and Character while
taking into consideration their needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies
that will help you in guiding the learners.

As a facilitator you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to
manage their own learning. Moreover, you are expected to encourage and assist the
learners as they do the tasks included in the module.
For the learner:

Welcome to the Business Math Module on Decimal and Percent!

The hand is one of the most symbolized part of the human body. It is often used to
depict skill, action and purpose. Through our hands we may learn, create and
accomplish. Hence, the hand in this learning resource signifies that you as a
learner is capable and empowered to successfully achieve the relevant
competencies and skills at your own pace and time. Your academic success lies in
your own hands!

This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning material while being an active
learner.

This module has the following parts and corresponding icons:

Expectation - These are what you will be able to know after completing the
lessons in the module

Pre-test - This will measure your prior knowledge and the concepts to be
mastered throughout the lesson.

Recap - This section will measure what learnings and skills that you
understand from the previous lesson.

Lesson- This section will discuss the topic for this module.

Activities - This is a set of activities you will perform.

Wrap Up- This section summarizes the concepts and applications of the
lessons.

Valuing-this part will check the integration of values in the learning

competency.

Post-test - This will measure how much you have learned from the entire
module.
 EXPECTATION

At the end of this lesson, the students should be able to:

1. differentiate decimal and percent;
2. compare decimal numbers; and
3. execute mathematical operations involving decimals and percent.

PRETEST

Directions. Problem Solving: Solve the problem with complete solution. Write
your answer on a separate sheet of paper.

Carlo bought 20 pieces of notebook at ₱24.75 each. The seller gave him a discount
of 5%. Compute for the following:

a) How much is his discount?

b) How much will he need to pay for 20 pieces of notebooks less the
discount?

c) If he gave ₱500.00 to the seller, how much change is due to him?

d) If the price per notebook became ₱19.80, the price was reduced by how
many percent?

RECAP

In the previous module we discussed all about fraction and mentioned some
real situations in which fraction is being applied. We tackled the three types of
common fractions and their characteristics, the difference between similar and
dissimilar fractions, various process in adding, subtracting, multiplying and
dividing fractions. On the activity part we tried to apply our knowledge in fractions
to answer the problems presented.

LESSON

Decimal
Like fractions, decimals represent numbers that are not whole numbers. We
show the value by using a decimal point. The word decimal has a Latin root that
means “10”. Any number written in base 10 (which is the numerical base that we
generally use) is already expressed in a decimal value. The digits to the left of the
decimal point are increasing powers of 10, and to the right of the decimal point are
decreasing, negative powers of 10. The whole numbers, no matter what size they
are, have an understood decimal point and zeros to the right of that decimal point.

Understanding Place Values

When we write numbers, the position (or “place”) of each digit is important.

Digits can be placed to the left or right of a decimal point, to show values greater
than one or less than one.

The decimal point is the most important part of a Decimal Number. Without it we
are lost, and don't know what each position means

Figure taken from https://www.mathsisfun.com/decimals.html

On the left of the decimal point is a whole number (such as 17). As we move
further left, every place gets 10 times bigger.
The first digit on the right means tenths (1/10). As we move further right
every place gets 10 times smaller.
Comparing Decimal Numbers
Decimals are compared the same way as other numbers. We do this by comparing
the different place values from left to right.

Situation 1: When numbers to the left of the decimal points are different. Compare
the numbers to the left of decimal points.

Example: 15.23 and 12.82

So, in this case, 15.23 is bigger than 12.82 since 15 is bigger than 12.

Situation 2: When numbers to the left of the decimal points are the same.
Compare the numbers to the right of decimal points.

Example: 18.16 and 18.24

So, in this case, 18.16 is smaller than 18.24 since 16 is smaller than 24.

Situation 3: When the decimal places to the right of the decimal points are
different. Just add zero to the decimal number with lesser digits, and compare.

Example: 17.25 and 17.154  17.250 and 17.154

So, in this case, 17.250 is bigger than 17.154 since 250 is bigger than 154.

Decimal Computation

Adding and Subtracting

decimals Example 1: Add 23.6 + 1.75 + 300.002.
 To add or subtract Adding in zeros can make the problem easier to
decimals, just line up work.
the decimal points and
then add or subtract in
the same manner you
would add or subtract
whole numbers.
Example 2: Subtract 54.26 – 1.1
 Example 3: Subtract 78.9 – 37.43.

A whole number has an understood decimal

point to its right.
Example 4: Subtract 17 – 8.43.

Multiplying decimals
 To multiply decimals, Example 5: Multiply 40.012 × 3.1.
just multiply as usual.
Then count the total
number of digits above
the line that are to the
right of all decimal
points. Place your
decimal point in your
answer so there are the
same number of digits
to the right of it as
there are above the
line.
Dividing decimals
  Dividing decimals is Example 6:
the same as dividing Divide
other numbers, except
that if the divisor (the
number you're dividing
by) has a decimal, Example 7:
move it to the right as Divide
many places as
necessary until it is a
whole number. Then
move the decimal point Example 8:
in the dividend (the Divide
number being divided
into) the same number
of places. Sometimes,
you may have to add
zeros to the dividend
(the number inside the
division bracket). Note
the decimal point in the
quotient (answer) is
placed above the one in
the dividend.

Percent

Percent means "out of 100." We can use the percent symbol (%) as a handy
way to write a fraction with a common denominator of 100. For example, instead of
saying "8 out of every 100 professional basketball players are female," we can say
"8% of professional basketball players are female."
We use the percent symbol (%) to express percent. Here are three ways to
write the same thing:
15% = 15/100 = 0.15

Fifteen percent is the same as the fraction 15/100 and the decimal 0.15.
They all simply mean "fifteen out of a hundred." A percent can always be written as
a decimal, and a decimal can be written as a percent, like this:

We can find any percent of a given number by changing the percent to a

decimal and multiplying. One hundred percent of a number is just the number
itself. Two hundred percent of a number is twice that number.
 100% of 50 -> 50
200% of 50 -> 2 x 50 = 100

Examples of Percentage Calculations

Whenever you are working with a percent problem you need to make sure
you write your percent in an equivalent decimal form.

When you are looking for a percent, make sure that you convert your
decimal into a percent.
1) What is 150% of 24? Solution: 1.50 x 24 = 36
2) The number 5.25 is what percent of 35? Solution: 5.25/35 = 0.15 x 100 = 15%
3) 32 is 40% of what number? Solution: 32/.4 = 80
4) Justine earned ₱3,000.00 for the week. If he saved ₱800.00, how many percent
of his earnings did he save?
Solution: ₱800/₱3000 = 0.26667  0.2667 x 100 = 26.67%

5) A math class has 30 students. Approximately 70% passed their last math
test. How many students passed the last math test?
Solution: .7 x 30 = 21

ACTIVITIES

Directions. Problem Solving: Solve this problem with complete solution. Write
your answer in a separate sheet of paper.

Situation: According to your electric bill for the month of May, your current electric
meter reading is 1,118.90 kWh and your previous electric meter reading is 939.40
kWh. Solve for the following:
a. How much is your kilowatt-hour consumption?
b. If the kilowatt per hour is ₱13.75, how much is the amount you need to
pay?
c. What is the rate of increase in your electric consumption for the month?

WRAP – UP
  Decimals represent numbers that are not whole numbers. We show the
value by using a decimal point.
 As we move left from the decimal point, every number place gets 10 times
bigger.
 As we move right from the decimal point, every number place gets 10 times
smaller.
 Decimals can be written as a percentages by moving the decimal point two
places to the right.
 Percent means “for every 100” or “out of 100” and has symbol of %.
 Percentage can be written as decimals by moving the decimal point two
places to the left.
 When we are working with a percent problem we need to write percent in an
equivalent decimal form.
 When we are looking for a percent, we should convert decimal into a percent.

VALUING

There are mathematical advantages to extending the study of number

system from whole numbers, also called counting numbers, to percent and
decimals which both serve the same purpose of describing parts of a whole. Good
understanding of these two math concepts is essential in dealing with
measurements and approximations.
List down at least three real life situations where you could apply your
gained knowledge and skills in decimals and percent.

POSTTEST

Direction. Compute the following. Write your answer on a separate sheet of paper.

1. What is the 350% of 215?

2. What is the equivalent percent of 34 out of 50?

3. Trisha has ₱54,659.30 in her savings account. How much will appear in her
passbook balance if after a week she makes a deposit of ₱8,510 and a withdrawal of
₱3,450.33?

4. Bernard will pay for his new car in 60 monthly payments. If his car loan is
amounting to ₱870,763.00, then how much will Bernard pay each month?

5. There were 40 students in the class. 5 students were from Bagong Ilog, 15
students were from Pineda, and the rest were from Kapitolyo. What percentage of
students were from Kapitolyo?

KEY TO CORRECTION

Posttest

1. 3.50 x 215 = 752.50

2. 34/50 x 100 = 68%

3. ₱54,659.30 + ₱8,510 – ₱3,450.33 = ₱59,718.97

4. ₱870,764 / 60 months = ₱14,512.73333 or ₱14,512.73

5. 40 – 5 – 15 = 20  number of students from Kapitolyo

20/40 = 0.5  0.5 x 100 = 50%

Activities

a) 1,118.90 kwh b) 179.50 kwh x ₱13.75 / kwh

- 939.40 kwh = ₱2,468.13
179.50 kwh

c) 1,118.90 – 939.40 / 939.40

= 179.50/ 939.40
= 0.1911 x 100
= 19.11 %
 Pretest

a) 20 notebooks x ₱24.75 b) ₱495.00 – ₱24.75

= ₱495.00 total amount of notebook = ₱470.25 amount to be paid
= ₱495.00 x 0.05
= ₱24.75 total amount of discount (20pcs. notebook)

c) ₱500.00 – ₱470.25 d) ₱24.75 - ₱19.80

= ₱29.75 change due to Carlo = ₱4.95 amount of discount
= ₱4.95 / ₱24.75 x 100
= 20%

REFERENCES

Norma D. Lopez-Mariano, PhD. 2016. Business Mathematics. Manila: Rex Printing

Company Inc.

Online Sources:

https://www.mathsisfun.com/decimals.html

https://www.ipracticemath.com/learn/decimal

https://schooltutoring.com/help/a-review-of-math-fundamentals-operations-with-
decimals/

https://www.cliffsnotes.com/study-guides/basic-math/basic-math-and-pre-
algebra/decimals/decimal-computation

http://www.math.com/school/subject1/lessons/S1U1L7EX.html

https://www.wtamu.edu/academic/anns/mps/math/mathlab/beg_algebra/beg_al
g_tut16_percent.htm

ACKNOWLEDGEMENT
 Edison P. Clet
Video/PowerPoint Presenter

Video/ PowerPoint Editor

Video/ PowerPoint Reviewer

Ma. Lourdes Espino

School Subject Coordinator

Aurelio G. Alfonso, Ed. D. (OIC-Principal)

Kapitolyo High School
School Head

Public Schools District Supervisor

For inquiries or feedback, please write or call:

Department of Education – Schools Division Office of Pasig City

Caruncho Avenue, San Nicolas, Pasig City

Contact No.: (632) 8641-8885

Email Address: [email protected]