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BUSINESS MATH
GRADE 11
STATEMENT OF FINANCIAL POSITION (SFP)
QTR 1 WK 2

Learning Competency:
1. Give real-life situation to illustrate fractions, decimals and percent ABM_BM11FO-Ic-4
2. Solve problems involving fractions, decimals and percent. ABM_BM11FO-Id-5

INTRODUCTION

Learning Task 1
Convert the following into percent:
1. .048
2. 3.67
3. 12.3
4. .456
5. 7.89

A fraction is a way of representing a whole divided into equal parts. In a fraction, the number on top is called the numerator and the
number at the bottom is called the denominator. (Chua, S., 2018).
To change a fraction to a decimal, divide the numerator by the denominator. A mixed number can be changed to a decimal by first changing it to an
improper fraction and then dividing the numerator by the denominator. To change a fraction to a percent, change the fraction to a decimal and then
move the decimal two places to the right and affix the percent sign. (Bluman, A., 2006)
1. Write 3/8 as a percent.
2. Change 3/8 into decimal.

Changing Decimals to Fractions

To change a terminating decimal to a fraction, drop the decimal point and place the digits to the right of the decimal in the numerator of a fraction
whose denominator corresponds to the place value of the last digit in the decimal. (Bluman, A., 2006)
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Changing Decimals to Percent

To change a decimal to a percent, move the decimal point two places to the right and affix the percent sign. If the decimal is located at the end of the
number, do not write it. (Bluman, A., 2006)
EXAMPLE: Write 0.12 as a percent.
SOLUTION:
0.12 = 12%

Changing Percent to Fractions

To change a percent to a fraction, write the numeral in front of the percent sign as the numerator of a fraction whose denominator is 100. Reduce the
fraction if possible.
EXAMPLE: Write 9% as a fraction.
SOLUTION:
9% = 9/100
EXAMPLE: Write 225% as a fraction.
SOLUTION:
225% = 225/100 = 2 ¼

percent word problem has three values: the base (B) or whole, the rate (R)
or percent, and the part (P).
FINDING THE RATE
It can be stated as follows:
 What percent of 16 is 10?
 10 is what percent of 16?

You are given the base and the part and are asked to find the rate or percent. The formula is R = P / B. In this case, divide the part by the base and
then change the answer to a percent.
EXAMPLE: What percent of 8 is 6?
SOLUTION:
Use the formula R = P /B . Divide 6/8 = 6 ÷ 8 = 0.75. Change the decimal to a percent: 0.75 = 75%.
FINDING THE BASE
It can be stated as follows:
 16 is 20% of what number?
 20% of what number is 16?

You are given the rate and the part, and you are asked to find the base. Use the formula B = P/R.
EXAMPLE: 52% of what number is 416?
SOLUTION:
Use the formula B = P/R. Change 52% to 0.52 and divide: 416 ÷ 0.52 = 800.
EXAMPLE: 45 is 30% of what number?
SOLUTION:
Use the formula B = P/R. Change 30% to 0.30 and divide: 45 ÷ 0.30 = 150.
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DEVELOPMENT
Learning Task 2a

Learning Task 2b. Choose the letter of the correct answer.

1. Write 0.55 as a percent.
A. 55% C. 0.55%
B. 5.5% D. 550%
2. Write Activ0.341 as a percent.
A. 0.341% C. 3.41%
B. 0.00341% D. 34.1%
3. Write 7 as a percent.
A. 700% C. 7%
B. 70% D. 0.77%
4. Write 5.67 as a percent
A. 56.7 % C. 567%
B. .0567% D. 5.67%
5. Write .0506 as a percent
A. .506% C. 506%
B. 50.6% D. 5.06%

ENGAGEMENT

Learning Task 3a. Write your answers.

A. Finding the Rate
1. What percent of 18 is 3?
2. 30 is what percent of 240?
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3. 5 is what percent of 60?

4. What percent of 20 is 18?
5. What percent of 110 is 60?

Learning Task 3b
B. Finding the Base
1. 6% of what number is 90?
2. 250 is 20% of what number?
3. 35 is 70% of what number?
4. 40% of what number is 200?
5. 19.2% of what number is 115.2?

ASSIMILATION
To change a terminating decimal to a fraction, drop the decimal point and place the digits to the right of the decimal in the numerator of a
fraction whose denominator corresponds to the place value of the last digit in the decimal.
To change a decimal to a percent, move the decimal point two places to the right and affix the percent sign. If the decimal is located at the end of the
number, do not write it.
To change a percent to a decimal, drop the percent sign and move the decimal point two places to the left.
To change a percent to a fraction, write the numeral in front of the percent sign as the numerator of a fraction whose denominator is 100. Reduce the
fraction if possible.
When you are given the base and the part and are asked to find the rate or percent. The formula is R = P / B.
When you are given the rate and the part, and you are asked to find the base. Use the formula B = P/R.

Learning Task 4
Solve the following problems:
1. If 58 out of 100 students in a school are boys, then write a decimal for the part of the school that consists of boys.
2. In a fruit survey, 300 children choose their favorite fruit out of apples, bananas and watermelon. 38% chose apples, 28% chose bananas. How
many children chose watermelon?
3. A shop sells 140 chocolate, vanilla and strawberry ice creams. 41% of the ice creams sold are vanilla, and 24% are strawberry. How many
chocolate ice creams sold?

REFERENCES
Bluman, Allan G., 2006 Business Math Demystified A Self Teaching Guide. p.18; pp. 27-29; pp.31-35; pp38-39; pp.41-43. United States of America.
McGraw-Hill Companies, Inc.