Fractions, Decimals and Percent Conversion Guide

CEGUERA TECNOLOGICAL COLLEGES, INC.
Senior High School Department
LESSON 1
Fractions, Decimals and Percent
Introduction
A fraction (from Latin fractus, “broken”) represents a part of a whole or, more generally
any number of equal parts. When spoken in everyday in English, a fraction describes how many
parts of a certain size there are, for example, one-half, eight-fifths, three-quarters.
In positive common fractions, the numerator and denominator are natural numbers. The
numerator represents number of equal parts, and the denominator indicates how many of those
parts make up a unit or a whole.
In this module, you are able to learn more about fractions and how to convert fractions to
decimal or percent and vice versa
Learning
Objectives
At the end of this module, the learner will be able to:
o Express fractions to decimal and percent forms

o Express decimals to fractions and percent forms
o Express percent to fractions and decimal forms
o Solve problems involving fractions, decimals and percent
Never say “I can’t”
Always say “I’ll Try”
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Getting Ready!
A. Write True if the statement is correct; if false, correct the statement.
____________ 1. 4 2/3 is a proper fraction. ____________ 6. 5/8 is equal to 0.625
____________ 2. 2/3 is an improper fraction ____________ 7. 1/4 is equal to 20%
____________ 3. 7 1/2 is a mixed number ____________ 8. 1/9 is equal to 15%
____________ 4. 3/4 is equal to 0.80 ____________ 9. 4/8 is a mixed number
____________ 5. 1/2 is equal to 50% ____________10. 12/8 is an improper fraction
CONCEPT OF FRACTION
a
A fraction is a number written in the form , where a and b are whole numbers but b
b
cannot be zero. The number on top, a is called numerator, and the number below, b is called
denominator.
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In a fraction, the denominator tells the number of parts a whole is divided, while the
2
numerator indicates how many of those are taken. The fraction means the unit is divided into
5
2
five parts and that two of the five parts are taken. Moreover, also means 2 ÷ 5.
5
Examples:
KINDS OF FRACTION EXAMPLES
Proper fraction is a fraction less than one. Its numerator is 1 5 9
less than its denominator
, ,
2 6 10
Improper fraction is a fraction greater than or equal to one. 6 3 10
Its numerator is greater than its denominator
, ,
5 2 7
Mixed number is the sum of a whole number and a proper 1 3 5
fraction
2 , 5 ,3
8 4 6
Similar fractions are fractions with the same denominators 2 3 1
, ,
5 5 5
Dissimilar fractions are fractions with different denominators 6 1 5
, ,
8 2 7
CONCEPT OF DECIMAL
A decimal is a representation of a fraction whose denominator is a multiple of 10.
Examples:
FRACTION DECIMAL
1
10
0.01
2
100
0.02
456 56
100
=4
100
4.56
104
1000
0.104
52
10000 0.0052
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CONCEPT OF PERCENT
A 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.
Examples:
25 88 3
a. 25 %= 100 b. 88 %= 100 c. 3 %= 100
Activity
1
Identify the following as a proper fraction (PF), an improper fraction (IF), or a
mixed number (MN).
Activity
2 Page 1
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Complete the table below. Write the corresponding equivalents in the box.
FRACTION DECIMAL PERCENT
1
1.
5
3
2.
20
9
3.
100
4.
0.4
5.
0.12
6.
5.4
7.
34%
8.
115%
9.
4.5%
A. EXPRESSING FRACTIONS TO DECIMAL AND PERCENT

FORMI. How to express fractions to decimal and percent forms?
a. Express fraction to a decimal.
b. Express decimal to a percent.
Examples: 4
Problem 1: Express 5 as a decimal and as a percent.
4
Write as a decimal. =4 ÷ 5 Divide the numerator by the denominator. 4 ÷ 5 = 0.8
5
To write the decimal as a percent, move the decimal point
Write as a percent. 0.8=80 %
two places to the right.
4
Answer =0.8=80 %
5
7
Problem 2: Express 3 8 as a decimal and as a percent.
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7 7
3 =3+
8 8 Write the mixed fraction as 3 wholes plus the
fractional part.
Write as a decimal. 7 Write the fractional part as a decimal by dividing
=7 ÷ 8
8 the numerator by the numerator. 7 ÷ 8 = 0.875
Add 3 to the decimal
3+0.875=3.875
Now, you can move the decimal as a percent,

Write as a percent. 3.875=387.5% move the decimal point two places to the right
and write the percent (%) sign.
7
Answer 3 =3.875=387.5 %
8
Change the following fractions to decimal. If not whole number, compute up to three
decimal places and round to the nearest hundredth.
Activity
4
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Convert the following fractions to percent.
Complet
e Me! Page 1
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Complete the table with the missing value: decimal, and percent; write the corresponding
letter above the choices to reveal a motivating message.
FRACTION DECIMAL PERCENT
6
I1 U
5
1.2 0.2 0.81
7 120% 0.5 0.14 20% 0.07 7% 50 % 14% 81%
T2 M
50
1
S I3
2
1
T1 I2
5
7
N H
100
9
R !
11
Reveal the Message!
B. EXPRESSING DECIMALS TO FRACTIONS AND PERCENT FORMS

I. How to express fractions to fractions and percent forms?
a. Express decimal to a percent.
b. Express percent to a fraction.
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Examples:
Problem 1: Express 0.4 as a percent and as a simplified fraction.
Write 0.4 as 0.40, which is 40 hundredths. 40
hundredths is 40 percent.
Write as a percent. 0.4=0.40=40 %
You can also move the decimal point two places to the
right to find the percent equivalent.
4 To write 0.4 as a fraction, you read the decimal, 4 tenths,

0.4=
10 and write 3 tenths in fraction form.
Write as a fraction.
4 4 ÷2 2 Simplify the fraction by dividing the numerator and
= = denominator by 2, a greatest common factor (GCF).
10 10 ÷ 2 5
2
Answer 0.4=40 %=
5
Move the decimal point two places to the

Write as a percent. 3.14=314 %
right to find the percent equivalent.
314
314 %= Replace the percent sign by a denominator
100
of 100.
314 314 ÷ 2 157 7
= = =3 Reduce the fraction to lowest term.
100 100 ÷2 50 50
7
Answer 3.14=314 %=3
50
Activity
Problem 2: Express 3.14 as a percent and as a simplified fraction.
5 into percents.
Convert the decimals
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1.) .10 = _______ % 2.) .20 = _______ %
3.) .05 = _______ % 4.) .15 = _______ %
5.) .25 = _______ % 6.) .30 = _______ %
7.) .17 = _______ % 8.) .23 = _______ %
9.) .33 = _______ % 10.) .46 = _______ %
11.) .50 = _______ % 12.) .52 = _______ %
Activity
Convert each 6
decimals into fraction.
1.) .10 = _______ 2.) .27 = _______
3.) .25 = _______ 4.) 1.15 = _______
5.) 2.25 = _______ 6.) .39 = _______
7.) .27 = _______ 8.) .23 = _______
9.) .73 = _______ 10.) .49 = _______
11.) .55 = _______ 12.) .82 = _______
C. EXPRESSING PERCENT TO FRACTIONS AND DECIMAL FORMS

I. How to express fractions to fractions and percent forms?
a. Express percent to a fraction.
b. Express fraction to a decimal.
Examples:
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Problem 1: Express 25 %as a simplified fraction and as a decimal.

25 Since % means “out of 100,” 25% means 25 out of
25 %= 100. You write this as a fraction, using 100 as the
100
denominator.
25 25 ÷ 25 1
= = Simplify the fraction by dividing the numerator and
100 100 ÷ 25 4 denominator by the common factor 25.
25
25 %= = 0.25 Move the decimal point in the whole number 25 two
Write as a fraction. 100 places to the left to get 0.25
1
Answer 25= =0.25
4
Problem 2: Express 195 %as a simplified fraction and as a decimal.

195 Replace the percent sign by a denominator of
195 %=
100 100
195 195 ÷ 5 39 19 Reduce the farction to lowest term. Change the
= = =1 improper fraction to a mixed number
100 100 ÷ 5 20 20
195
195 %= = 1.95 Move the decimal point in the whole number 195
Write as a fraction. 100 two places to the left to get 1.95
19
Answer 195=1 =1.95
20
Activity
Convert each7
percent to decimal.
1.) 35% = _______ 2.) 55% = . _______
3.) 40% = _______ 4.) 45% = _______

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5.) 75% = _______ 6.) 90% = _______
Business 7.) 27% = _______ 8.) 36% = _______

Activity
Convert each8percent to fraction.
1.) 25% = _______ 2.) 58% = . _______
3.) 42% = _______ 4.) 49% = _______
5.) 78% = _______ 6.) 99% = _______
7.) 37% = _______ 8.) 30% = _______
9.) 55% = _______ 10.) 64% = _______
11.) 79% = _______ 12.) 88% = _______
Check your
Progress!
A. Sort the following fraction inside the box according to its type. Write the given fraction
on its designated type.
3 1 PROPER IMPROPER MIXED

2 23 FRACTION FRACTION NUMBER
7 3
15
10 5 Page 1
5
Business 18
6
B. Convert the following fractions into decimal and percent. Write your answer on the space
provided. Kindly show your solution.
FRACTION-DECIMAL-PERCENT
RIDDLES
Use the clues to find the correct fraction from the 6 possibilities.
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PROBLEM SOLVING!
Read and solve each problem carefully. Write your answer in the space provided.
1. In a closing-down sale, a shop offers 50% off the original prices. What fraction is taken off the
prices?
2. In a survey, one in five people said they preferred a particular brand of cola. What is this figure
as a percentage?
3. Jamila is working out a problem involving 1/4 . She needs to enter this into a calculator. How
would she enter 1/4 as a decimal on the calculator? Page 1
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Enhance your
Skills!
A. If you have one in eight chance of having green eyes, express this in:
a. Fraction
b. Decimal
c. Percent
B. Change the following decimals into fraction and percent forms.
a. 0.20 =
b. 0.75 =
c. 0.90 = Page 1
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References:
https://www.mathsisfun.com/converting-fractions-decimals.html
https://youtu.be/guBVW5PiHLs
toaz.info-busmath-11-q1-module-1pdf-pr_c0b6057e2505c1f9cdb9989732903404.pdf
LET’S MATH IT
COLORFUL!
Color the figure according to the corresponding value of the fraction, decimal and percent. You may choose your
own color for each corresponding value. Write the color on the blank.
Equivalent to 33% = ________ Equivalent to 60% = ________
5/10 2/4
4
1/2
8 2 1/22 20
1/3
4 50% 40
50%
20 60%
3/5 40
40 6/8
%
4
0.4
1/2 8
4 3/6 5/10
8 15 Page 1
1/2 33% 25
1/3 3 6/8
Business 4 0.50 50%
Performance
Task
In a 1/8 sized illustration board, create a Giant Bingo Card with different,
fraction, decimal and percent value.
Cover it with a plastic cover.
You may add your own title for it.
To be submitted on or before September 20, 2021.
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RUBRICS RUBRICS
(Let’s MATH it Colorful) BINGO CARD
CRITERIA WEIGHT POINTS CRITERIA WEIGHT POINTS
Accuracy 50% Accuracy 30%
Creativity 30% Creativity 30%
Neatness 20% Neatness 20
Total 100% Originality 20%
Total 100%
This module will be submitted on

September 06, 2021
Sample Outputs
LET’S MATH IT
COLORFUL!
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GIANT BINGO CARD
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LESSON 2
KINDS OF PROPORTION
Introduction
Hello! Do you know that the concept of proportion is very useful in every real-life situation
especially in business? We can apply proportion to know and compare the price of every item
sold in the market, or a piece of share in an inheritance and many others.
Learning
Objectives
o Identify the different kinds of proportion and write examples of real-

life situations for each
o Define ratio and proportion and apply it in real life situation

o
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Getting Ready!
A. Read and understand the following questions carefully. Encircle the letter of the correct answer.
1. Which of the following is the relation between two numbers with the same kind?
a. rate
b. ratio
c. proportion
d. percentage
2. A basketball team won 15 games and lost 5 games. What is the ratio of the games won to the total games
played?
a. 1:3
b. 3:1
c. 3:4
d. 4:3
3. Which pair of ratios are proportional?
a. 3 T-shirts for ₱840; 6 T-shirts for ₱1400
b. 16 points scored in 4 games; 48 points scored in 8 games
c. 98 words types in 3 minutes; 162 words typed in 5 minutes
d. 15 computers for 45 students; 45 computers for 135 students
4. What proportion states that as “one variable increases, the other variable decreases?
a. direct
b. inverse
c. partitive
d. negative
5.Which of the following is an example of direct variation?
a. 3:8 = 6:4
b. 4:3 = 40:30
c. 4:50 = 10:20
d. A:B:C = 2:3:5
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To begin with, let us refresh your mind on the concept of ratio which is very essential in your
learning on different kinds of proportion. Let’s take a look on it.
Mila, Brenda and Pauline decided to invest ₱100 000 in a burger shop business along Makha Tii
Avenue, Khamoteen, Muhti City. The tavle shows the specific amount of their investment.
Business Partner Amount of Investment
Mila ₱50 000
Brenda ₱20 000
Pauline ₱30 000
1. What is the ratio of Mila’s investment to the whole investment?
2. What is the ratio of Brenda’s investment to the whole investment?
3. What is the ratio of Brenda’s investment to the whole investment?
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CONCEPT OF RATIO
A RATIO is comparison of two numbers or measurement. The terms of the ratio are the
numbers or measurement being compared. The expression 1:2 (read as “one is to two”), ½, 1÷2,
indicate ratios. We are comparing the relationship between 1 and 2. When we are asked to give
the ratio of Mila’s investment to the whole investment, the answer is ₱50,000:₱100,000.
Expressing it in simplified form, we get 1:2, where 1 represents her investment and 2 refers to the
total investment.
Examples:
Express the following in terms of ratio:
a. A certain store three flavors of ice cream: 4 parts strawberry, 6 parts mango, and 11 parts
chocolate.
The ratio of ice cream flavors is 4:6:11
b. A small merchandise has 12 female and 20 male employees. What is the ratio of female
employees to male employees?
The ratio of female employees to male employees is 3:5.
Since there are 12 female employees and 20 male employees, we have

12 4 3 3
= ∙ = .
20 4 5 5
CONCEPT OF PROPORTION
An equation showing two ratios that are equal is called a proportion. It can be written in two
ways.
a c
1. As Two Equal =
b d
a:b=c:d
2. USING A means
extremes
Since the two ratios are equal, the product of the means is equal to the product of the extremes.
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Example
1:
In the proportion 15:35 = x : 70, what is x?
SOLUTI 15 x
=
35 70
15(70) = 35x Cross multiply 15 and 70 then 35 and x
1050 35 x The product is divided by 35 to find x.

=
35 35
x = 30
Thus, x equals 30.
Example 2:
One (1) dozen of apples cost ₱240. How much does three (3) dozens cost?
SOLUTI
1 dozen of apples: cost of one dozen = 3 dozens of apples: cost of 3 dozens
1dozen of apples 3 dozens of apples
=
₱ 240 per dozen x
1x = 3(240)
x = 720
Thus, ₱720 is the cost of 3 dozens of apple.
KINDS OF PROPORTION
DIRECT
PROPORTION
It is the relationship between two variables when their ratio is equal to a constant value.
Say, y is directly proportional to x when the equation takes the form: y = kx, where k is the
constant term. In this proportion, an increase of one variable will also an increase of the
other variable, and a decrease in one variable will also the decrease of the other.
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Situations that illustrates direct proportion:

1. The number of computer to the number of students.
2. The number of plants to the total cost.
3. Your score in examination to your grade.
Sample Equation:
15 computers for 45 students; 45 computers for 135 students.
This can be written as 15:45 = 45:135
The number of computers is directly proportional to the number of students since the
number of computer increases as the number of students also increases with a constant value of 3.
Sample WORD PROBLEM:
If 10 cactus plants cost ₱2,000, then how much do 8 cactus plants cost?
The total amount of sales is directly proportional to the number of cactus sold. We see that
the greater the number of cactus, the higher is the total cost.
Take a look on this ratio:
Cactus: cost = cactus: cost
10 : 2000 = 8 : x
If 10 cactus plants cost ₱2,000, it is expected that the cost of 8 cactus plants will be lesser than
₱2,000. In the problem, the number of cactus plants and total cost are directly proportional hence the
more cactus you buy, the higher the cost will be or the lesser the cactus you buy, the lower the cost.
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INVERSE/INDIRECT
PROPORTION
It is the relationship between two variables when their product is equal to a constant
value. Say, y is inversely proportional to x when the equation takes the form: y = k/x. This means
that the two values x and y are inversely or indirectly proportional to each other, such that if x
increases then y decreases or if x decreases, y increases.
Situations that illustrates indirect proportion:

1. The number of workers and the number of days work
2. The speed of a vehicle and the time of travel in a uniform distance
3. The pressure exerted in a confined as and its pressure
Sample Equation:
3 persons for 2 days: 6 persons for 1 day
This can be written as 3:2 = 6:1
The number of persons needed to do the work is inversely proportional to the number of
days needed to finish the work. Since the number of persons needed to do the job increases, the
number of working days should decrease.

In a Top Spray Bottle factory, 2 employees can manufacture 20 bottles of spray in one hour.
How long will it take 5 people to manufacture 20 bottles?
employee : hour = employee : hour
2 : 1= 5 : x
If 2 employees can finish 20 bottles in one hour, then five employees will take less than an hour to
manufacture 20 bottles. We see that more workers on a job would reduce the time to complete the
task.
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PARTITIVE
PROPORTION
A whole is divided into parts that are proportioned into equal or unequal ratios.
Situations that illustrates partitive proportion:

1. Dividing inheritance to children
2. The number of men and women who attended a seminar
3. Allotment of salary into different expenses.
Sample Equation:
child A : child B : child C = 2 : 3 : 5

Karen wants to donate her collection of figurines to her four friends in the ratio of 1 : 3 : 3 :
5. She wants a total of 96 figurines. If her best friend wants the most number of figurines, how many
figurines will she get?
Friend A : Friend B : Friend C : Friend D = 1 : 3 : 3 : 5
In the problem, the total number of figurines is partitioned or divided into unequal ratio of 1 : 3 : 3 :
5, thus making use of partitive proportion.
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3. If Mang Gorio wants to give ₱5,000 to his four children in the ratio of 1 : 2 : 3 : 4 for their
weekend allowance, how much will each of the four children receive?
Activity
1
Give what is being asked in the following problem. All answers must be in simplified form.
1. Express the sentence into ratio: In selling personalized cakes, the cost of packaging is ₱60
and the cost of ingredients is ₱340.
2. Cheska participates in a baking contest. During the competition, Cheska made sure she put 2
cups of sugar and 4 eggs on every cake. What would be the ratio of the cups of sugar to the
number of eggs if she baked 4 cakes?
3. Liza, Kathryn and Nadine are partners. Their capital balances are ₱20 000, ₱40 000 and
₱30 000 respectively. What is their capital ratio?
4. A truck delivered 18 boxes of ripe mangoes and 22 boxes of Indian mangoes. What is the
ratio of the box of Indian mangoes to the box of ripe mangoes?
5. A basketball team won 15 games and lost 5 games. What is the ratio of games lost to the
games won?
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Activity
2
State if the following equations and situations illustrate direct, inverse or partitive proportion. Write
your answer under the column for kinds of proportion.
SITUATION KINDS OF PROPORTION

1. 2 : 1 = 24 : 12
2. 3 : 2 = 6 : 1
3. 3 : 8 = 6 : 4
4. Girl : Boy = 4 : 5
5. Divide 330 into 1 : 2 : 3
6. The cost of apples at ₱50 per kilogram
7. The number of workers and the number of days
to work
8. The amount of flour needed to make muffins
9. Dividing a family inheritance in the ratio of 2 : 3
:3
10. The speed of a vehicle and the time of travel in
a uniform distance
Activity
Identify if 3
the problem illustrates a direct proportion, inverse proportion or partitive
proportion
1. An artisan bread maker uses 2,000 grams of flour to make 4 loaves of handcrafted bread.
How many grams of flour is needed to make 2 loaves of bread?
2. If Mang Gorio wants to give ₱5,000 to his four children in the ratio of 1 : 2 : 3: 4 for their
weekend allowance, how much will each of the four children receive?
3. It takes 4 mechanics to repair a car for 6 hours. How long will it take for 7 mechanics to do the
repair, if they work at the same rate?
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4. To finish a certain job in 6 days, 3 workers are needed. If it is required to finish the same job
in 2 days advance, how many workers have to work?
5. Miss Menor donated ₱60 000 as a club fund for the upcoming school fair. The Math Club,
Science Club and the Art Club will share the amount in the ratio 2 : 3 : 5 . How much will
each group receive?
Activity
Fill in the blanks to make the statement right.
4
1. A ratio is ________________________ between two number or measurement.
2. In the proportion 3 : 5 = 6 : 10, the means are ____________ and ____________ .
3. In direct proportion, if one variable increases the other variable

________________________.
4. A number is inverse proportionate to another when one variable decreases, the other variable
________________________.
5. Speaking of partitive proportion, we are talking about a whole divided into

________________________.
Performance
Task
In a 1/8 sized index card, write 10
RUBRICS
problems related to ratio and (Let’s MATH it Colorful)
proportion. CRITERIA WEIGHT POINTS
1 pc index card = 1 problem Accuracy 50%
To be submitted on or before Creativity 30%
September 20, 2021. Neatness 20%
Total 100%

September 13, 2021
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LESSON 3
Mark-up, Mark-on and
Mark-down
Introduction
Hello there, business enthusiasts! Setting price on a product is also one of the most
exhausting tasks in starting a business since you have to consider a lot of things. However,
throughout this module, not only you will learn how but you will also have fun setting the price
right.
Learning
Objectives
o define mark-up, mark-on and mark-down;

o differentiate mark-up, mark-on and mark-down; and
o solve problems involving mark-on, mark-down and mark-up given
the price of a product.
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In the previous modules, you have learned how to simplify fractions by performing the
fundamental operations, to solve problems with its practical applications and to express
fractions and decimals to percent and vice-versa. Now, let us review your knowledge in
computing the base, rate and portion.
We have learned that base refers to the number that represents a whole or 100%. It is
usually preceded by the word “of”. Rate refers to that number which represents a percent of
another number. It can be expressed as decimal, fraction and percent. Portion refers to that
number that represents part of a whole. It is usually preceded by the word “is”.
When we compute for the portion, we use the formula P = BR. To be able to easily
memorize the formula, we use the illustration shown below.
Getting Ready!
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Analyze if the following situations illustrate an increase or decrease in income. If the

problem illustrates an increase in income, draw a heart in the column with a happy face. If the
problem illustrates a decrease in income, draw a heart in the column with a sad face. After
identifying, write the amount of increase or decrease. The first number is done for you.
Situation Amount
1. Sai bought two jackets for ₱750 each. She decided to sell both
the jackets to her friend with a selling price of ₱1800.
2. Leah ordered pouches at Shopey worth ₱25 each. She sold

them at ₱38 each.
3. Kesese Mall decided to sell their last televison set worth

₱10,800 which originally costs ₱17,500.
4. Eggs originally cost ₱5.50 each in the supermarket. Aling

Nena sold it for ₱9 each in her sari-sari store.
5. Christmas season is coming and Gio noticed that the selling
price of the Christmas lights this week is now ₱78. Last week, it
was only worth ₱55.
6. Gilbert decided to sell his mango for ₱85 per pack so he can
already go home. Earlier that day, his mango costs ₱120 per
pack.
After answering the activity, you will realize that

there are certain situations where your income may
increase or decrease. These instances will depend upon
certain events such as high or low demand for a product,
items are perishable and it needs to be disposed,
competition against other stores of the same product, and
even peak seasons like Christmas.
VOCABULARY
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Cost Price
It is the price that a company or store has to pay for the goods it is going to sell or the price
that has to be spent to produce goods or services before any profit is added. Baking ingredients for
cookies and raw materials in creating bracelets are some examples that comprise the cost price.
Operating
It is the price spent relative to the production and sale of commodity. For example, the
operating cost in selling cookies would be the fare in buying the ingredients, the rent for the store,
the packaging, and the bills.
Profit
It is the money earned after the cost price and the operating costs accounted for after the
sale of a commodity. It is the difference between the selling price and the sum of all the total costs
(cost price and operating cost).
Profit
It is the price in which the commodity or good is sold per unit. To compute for the selling
price, we use
SELLING PRICE = Cost Price + Operating Expenses + Profit
𝑺=𝑪+𝑬+𝑷
Where, S = Selling Price
C = Cost Price
E = Operating Expenses
P = Profit
In order for you to come up with a selling price, you have to account all the other expenses
and the profit you want to gain. If the selling price is too high, the customers may not be able to
afford it. On the other hand, if the selling price is too low, the company may not gain profit.
Now let us discover and understand deeper the key concepts of buying and selling.
KEY CONCEPT OF BUYING AND

SELLING
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I. MARK – UP
It is the difference between the selling price (S) and the cost price (C), and is sometimes
referred to as the margin or gross profit. It can also be defined as the sum of all expenses (E) and
profit (P).
(i) Mark – up = Operating Expenses + Profit

𝑀𝑈 = 𝐸 + 𝑃
(ii) Mark – up = Selling Price - Cost

𝑀𝑈 = 𝑆 – C
Examples:
Sara would like to resell bags she bought from an online shop which costs ₱100 each. If the
operating expenses was 12% of the cost and she wanted to have a profit that is 18% of the cost:
1) How much should be her mark – up?
Cost = ₱100
Given: Expenses = 12% of ₱100
Profit = 18% of ₱100
MU = E + P
MU = (12% x ₱100) + (18% x ₱100)
Solution:
MU = ₱12 + ₱18
MU = ₱ 30
Conclusion: The mark – up price is ₱30 for each bag.
2) How much is the selling price?
Cost = ₱100
Given: Expenses = 12% of ₱100
Profit = 18% of ₱100
MU = E + P
MU = (12% x ₱100) + (18% x ₱100)
Solution:
MU = ₱12 + ₱18
MU = ₱ 30
Conclusion: The mark – up price is ₱30 for each bag.
A. MARK-UP RATE BASED

ON COST
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Business
Mark-up is based on cost if the cost is taken as the base to express the mark-up in terms
of percent. The formula for the rate of mark-up based on cost, denoted by 𝑀𝐶, is given by:
Mark−up
M c=
Cost
MU Note:
M c=
C
Multiply the answer by 100% since it
Using what you have learned in the will be expressed as a percent.
previous modules, we can illustrate this as:
ExampleS
: ₱2,150 is being sold at ₱3,150. What is the rate of mark-up based on cost?
1. A jacket that costs
Cost = ₱2,150
Given:
Selling Price = ₱3,150
First, let us solve for the mark-up.

MU = S – C
MU = ₱3,150 – ₱2,150
MU = ₱1,000
Now, let us solve for rate of mark-up based on cost.

Solution: MU
M C=
C
₱ 1,000
M C=
₱ 2,150
MC ==0.4651
Cost ₱350 x 100%
Given: MCC =
M = 46.51%
15% = 0.15
Conclusion: The jacket has a 46.51% mark-up based on cost.
MU
Since M C = . We have,
C
2. Jim decided to resell gym shorts which costs ₱350 at an online store. He wanted to have a
MU = MC x C
15% mark-up based on cost.MUSolve forxthe
= 0.15 mark-up and the selling price.
₱350
Solution: MU = ₱52.50
The mark-up for the gym shorts is ₱52.50.

S = C + MU
S = ₱350 + ₱52.50
S = ₱402.50 Page 1
Business Conclusion:
The selling price of the gym shorts is ₱402.50 which includes
the mark-up of ₱52.50.
B. MARK-UP RATE BASED ON

SELLING PRICE
Mark-up is based on selling price if the selling price is taken as the base to express the
mark-up in terms of percent. This is also called as the margin or gross margin which is sales
minus the cost of goods sold. The formula for the rate of mark-up based on selling price,
denoted by 𝑀𝑆, is given by:
Mark−up
M S=
Selling Price
MU Note:
M S=
S
Using what you have learned in the will be expressed as a percent.
previous modules, we can illustrate this as:
Cost = ₱750
Given:
Selling Price = ₱900
First, let us solve for the mark-up.

ExampleS MU = S – C
MU = ₱900 – ₱750
: that costs ₱750
1. A fruit blender
MU = ₱150
is being sold at ₱900. What is the rate of mark-up based on
selling price? Now, let us solve for rate of mark-up based on cost.
Solution: MU
M S=
S
₱ 150
M S=
₱ 900
MS = 0.1667 x 100% Page 1
MS = 16.67%
Business Conclusion:
The fruit blender has a 16.67% mark-up based on selling
price.
2. Shylla’s drawing costs ₱450 and she decided to sell it with 30% mark-up based on the selling
price. Solve for the mark-up and the selling price.
Cost = ₱450
Given:
MS = 30% = 0.30
MU
Since M S = . We have,
S
MU = MS x S
MU = 30% x ₱450
MU =₱135
Solution:
The mark-up based on the selling price for the drawing is
₱135.
S = C + MU
S = ₱450 + ₱135
S = ₱585
The selling price of the drawing is ₱585 which includes the
Conclusion:
mark-up of ₱135.
II. MARK – ON
At peak seasons such as Christmas Holidays and Valentine’s Day, some businesses take
advantage of these times by increasing the prices that are already charged on their products. At some
instances, a calamity that has recently hit an area can also affect the price increase of some
commodity as the supplies become limited. This price increase is what we call mark – on.
In order to compute for the mark – on, we are going to use the formula below:
Mark – on = New Selling Price – Selling Price
𝑀𝑂 = 𝑁𝑃 – S
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Examples:
1. Alucard is selling banana cue at the price of ₱12 per stick on a regular day. However, because of
the recent storm, the supply of banana becomes limited. Due to a higher demand and limited supply,
Alucard decided to sell his banana cue at ₱18. How much was the mark – on imposed?
Selling Price = ₱12

Given:
New Selling Price = ₱18
MO = NP – S
Solution: MO = ₱18 – ₱12
MO = ₱6
Conclusion: The mark – on of the banana cue amounts to ₱6.
2. Aling Pacing is selling roses at her stall. Because Valentine’s season is coming, there is a higher
demand for this kind of flower. She decided to increase her price by ₱15. If the cost of a bouquet of
roses is ₱120 with a 20% mark – up, what is the selling price of the roses? How much would be the
new selling price with the mark – on ₱15?
Mark-on = ₱15
Given: Cost = ₱120
Mark-up Rate = 20% = 0.20
i) First, let us solve for the mark -up.
MU = 20% x ₱120
MU = 0.20 x ₱120
MU = ₱24
Then, we will solve for the selling price of the roses.
S = C + MU
S = ₱120 + ₱24
Solution:
S = ₱144
III. MARK – DOWN
The selling price of the roses will be ₱144.
(ii) Since MO = NP – S, we have

Sometimes, to be able to NPstand
= Sagainst
+ MOcompetitors in the market, sellers tend to lower the
prices of their goods. For example, you decided
NP = ₱144 + ₱15 to lower the price of your cookie from ₱10 (original
price) to ₱8 (selling price), the ₱2 reduction
NP = ₱159 in the selling price is called the mark -down. However,
imposing mark – down may result to zero profit.
Aling Pacing will sell the roses for ₱159 as its new selling
A Conclusion:
mark – down may either be temporarily or permanently. A temporary
price.
mark – down is a reduction in the selling price of an item to encourage consumers to increase their
demand on a particular product. On the other hand, a permanent mark – down is implemented by
companies to remove a “poor-sale” product from their inventory. In general, the purpose of
markdown is either to generate sales or to clear inventory.
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Mark – down = Original Price – Selling Price

𝑀𝐷 = 𝑂𝑃 – 𝑆 Note:

Mark−down
Mark-down Rate = will be expressed as a percent.
Original Price
MD
MD =
OP
Examples:
1. Mr. Dap was able to buy a cellphone at ₱11,500 which was originally sold at the price of ₱13,700.
How much was the mark – down of the cellphone? Compute for the mark – down rate.
OP = ₱13,700
Given:
S = ₱11,500
MD = OP – S
MD = ₱13,700 – ₱11,500
MD = ₱2,200
The mark – down of the cellphone is ₱2,200.

Solution: MD
M D=
OP
₱ 2,200to lower her price to a 15% mark –
2. Carol wanted all her perfume products be sold out and decided
M =
down from the original price of ₱220. How much is herD mark – down? What will be her selling price?
₱ 13,700
MD = 0.1606 x 100%
MD = 16.06%
Conclusion: MD
The = 15%–=down
mark 0.15 rate of the price of the cellphone is 16.06%.
Given:
OP = ₱220
MD
Since M D = . We have,
OP
MD = MD x OP
MD=15% x ₱220
MD= ₱33
Solution:
The mark-down amount of the perfume products will be ₱33.
Since MD = OP – S, We have,
S = OP – MD
S = ₱220 – ₱33
S = ₱187
Conclusion: The selling price of the perfume now will be ₱187.
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Business
Activity
1
Complete the table by solving for the cost, selling price, mark-up, markup based on cost or
mark-up based on selling price using the given data.
Cost Selling Price Mark-up MC MS
1. ₱365 ₱300
2. ₱600 ₱120
3. ₱120 ₱100
4. ₱162 ₱135 20%
5. ₱315 52%
Activity
2
Complete the table by solving for the original price, selling price, markdown, or mark-down
rate using the given data.
Original Price Selling Price Mark-down Mark-down Rate

1. ₱320 ₱280
2. ₱300 20%
3. ₱644 ₱84
4. ₱800 ₱320
5. ₱625 ₱575
Activity
3
Using the given data, complete the table by identifying the product commonly sold and the
season or event when the product is sold. Also, solve for the selling price, new selling price or
mark-on.
Product Season/Event Selling New Selling Mark-on
Price
Price
Bouquet of Roses ₱275 ₱125
Opening of Classes ₱50 ₱35
New Year ₱120 ₱155
Candles ₱15 ₱5
Toga ₱100
Answer the following problems briefly and concisely.

1. How can you obtain the mark-up? 2. How can you obtain the mark-down?
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Business Activity
3. How can you obtain the mark-on? 4. How does mark-up, mark-down and mark-on
differ from each other?
Activity
provided.
5
Solve the following real-life problems. Show your solutions and write your answer in the box
1. Jenny is selling her guitar for ₱3,120 at The Bazaar. When she bought her guitar, its cost
was ₱2,750.
a. How much is the mark-up charged

by Jenny?
b. What is the rate of mark-up based on

cost?
c. What is the mark-up based on the

selling price?
2. Tita Len’s Grocery Store sells fruit cocktail for ₱210 per 1kg can. However, Tita Nel’s
Grocery Store sells the same fruit cocktail for ₱172 per 1kg can.
a. How much is the difference between

the price of the two fruit cocktails?
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Business
b. If Tita Len wants to have the same
price with Tita Nel’s, what should be
the mark-down rate of her price?
c. Tita Nel wants her fruit cockatil to be

sold-out and decided to sell it with a
5% lower price. What will be her new
selling price?
3. Fiona inherited a flower shop from her grandmother this January. Her grandmother sells
roses which costs ₱300/dozen upon delivery from the Rose Farm with a 20% mark-up based
on cost.
a. How much is the selling price of a

dozen of roses ?
b. Valentine’s season is coming and

Fiona knew that buyers will choose to
buy roses. She decided to increase the
price with another ₱120 mark-on from
the selling price. How much will be her
new selling price?
4. A sports center sells a badminton racket at a mark-up of 30% of the selling price. The selling
price on a specific brand is ₱450.
a. How much is the mark-up of the

badminton racket?
b. How much is the cost of the

badminton racket?
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Business
c. What is the rate of mark-up based on

cost?
d. If the store decided to lower the price

by 12%, what will be its new selling
price?
Performance
Task
Answer the questions that deal with applying what you have learned in this module in your dream
business. Assume that you are ready for a big break in your business career as you start to build your
own company.
1. Name of your company: ________________________________

2. Draw/Show in the box a prototype of your product. Make it as colorful
as you can.
3. Advertise your product using a hashtag. __________________

4. How much is the cost of each product? __________________
5. How much is your mark-up for each product? _____________
6. How much is your selling price for each product? _________
7. What is the mark-up rate based on your cost? _____________
8. What is the mark-up rate based on your selling price?
________________
9. On what peak season or event do you think your product will reach its
highest demand? _____________________________ Page 1
10.If you are to increase your selling price, by how much will it be?
_____________________________________________
Business 11.What are the reasons that you will impose mark-down on your product?
NOTE: Do it in a whole sheet long-sized vellum board or any thick kind of paper. Be creative! You
can print draw/print a prototype as long as you can show it.
It will be submitted on October 11, 2021.
LESSON 4
TYPES OF COMMISSIONS
Introduction
Since the subject you are taking is Business Mathematics, you will often encounter the
percentage relationship in most of our topics, just like today.
Knowing percentage relationship will help you better understand the topic for this week.
You need to have a full knowledge about it for you not to have a hard time understanding the
next topic we will be studying.
Commissions are a form of variable-pay remuneration for services rendered or products

sold. Commissions are a common way to motivate and reward salespeople. Commissions can also
be designed to encourage specific sales behaviors. For example, commissions may be reduced
when granting large discounts. Or commissions may be increased when selling certain products
the organization wants to promote.Commissions are usually implemented within the framework
on a sales incentive program, which can include one or multiple commission plans (each
typically based on a combination of territory, position, or products).
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Business
Learning
Objectives
o Illustrate different types of commissions

o Compute commissions on cash and installment basis.
Getting Ready!
Choose and encircle the letter of the correct answer.
1. Richard is paid a monthly salary of Php12,000 and earns a commission of 3% in sales. If he sold
a total amount of Php80,000 this month, how much is his gross pay?
a. Php14,000
b. Php14,400
c. Php15,000
d. Php15,400
2. Ruby is paid with a 4% commission and she was able to sell a total amount of Php180,000. How
much is her commission for this?
a. Php5,200
b. Php6,200
c. Php7,200
d. Php8,200
3. John makes money by commission rates. He gets 13% of everything he sells. If John sold
Php23,000 for this month, how much is his salary?
a. Php2,990
b. Php3,440
c. PHp3,990
d. PHp4,440
4. Anna makes Php7,000 a month plus money she gets from commission for everything that she
sells. If Anna sold Php55,000 worth of items and got a salary of Php 10,300, how many percent is
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the commission rate?
a. 3%
Business b. 4%
COMMISSION
Commission is a payment based on the percentage of sales of an agent. Commission will

help the employer and employees to have a harmonious relationship within the company. This will
serve as a reward for the employees who will make a sale. It can also be a driving force for the
employees to do their job efficiently and effectively
Formula for the Commission
Commission Rate x Total Amount Sale of the Month
Formula for the Gross Pay for the Month
Commission + Basic Salary
Steps in Computing for the Commission
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Business
Analyze the problem carefully.
Jot down all the given.
Write the indicated formula.
Substitute the given to the formula.
Perform the operations needed.
Different Types of Commission

Straight
Commission
A Straight Commission is a form of compensation but with no fixed salary of the agent.
It means that it is only the commission of sales that the agent will get from the company
Example
commission 1:
Nathaniel works in a company with a commission only basis. His boss gave him a 3.2%
on his total monthly sales without a base salary. Fortunately, Nathaniel made a sale
of Php180,000 for the month of July. How much will be his commission?
GIVEN:
Commission Rate = 3.2% → 0.032

(always make this a decimal point)
Total Sale = Php180,000
SOLUTION:
Commission = Commission Rate x Total Amount Sale of the Month Page 1
Business Commission = 0.032 x 180,000

Note: Returned items must be deducted to the total amount of sale before computing for the
commission.
GIVEN:
Commission Rate = 2.8% → 0.028 (always make this a decimal point)

Total Sales = Php132,000 – Php28,300 (returned item) = Php103,700
SOLUTION:
Commission = Commission Rate x Total Amount Sale of the Month
Commission = 0.028 x 103,700
Commission = Php2,903.60
Salve will give Php2,903.60 commission to her employee.
Graduated
Commission
A Graduated Commission is a type of commission that the company gives to their sales
agent not in once but in gradual. The commission will increase if the sale of an agent also
increases. This will encourage the agent to sell more so that they can earn a big commission.
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Example
1: is an agent with a commission of 3% on his first Php150,000 of sales during the
Rolando
month and 2.5% commission on sales above Php150,000. He happened to have a sale of
Php187,000. How much will he earn?
GIVEN:
1st Commission Rate = 3% → 0.03 (always make this a decimal point)

1st Sale = Php150,000
2nd Commission Rate =2.5% → 0.025 (always make this a decimal point)
2nd Sale = Php187,000 – Php150,000 = Php37,000
SOLUTION:
We first need to compute for the first commission that he can get from Php150,000
Commission = Commission Rate x Total Amount Sale of the Month
Commission = 0.03 x 150,000
Commission = Php 4,500
Rolando’s first commission is Php 4500.
Then compute for the commission of the remaining sale.
Commission = 0.025 x 37,000
Commission = Php 925
Rolando’s second commission is Php 925.
Add the 1st and 2nd commission to get the final commission for month.
Total Commission = Php 4,500 + Php 925 = Php 5,425
Rolando’s total commission is Php 5,425.
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Business
Example 2:
Loretta has a monthly commission of 2.6% on all her total sales. The company gives her
1% commission bonus if she reached a minimum of Php35,000, another 1% if she also exceeds
the minimum of Php75,000. How much will be her total earnings if she happened to reach sales
of Php98,000?
SOLUTION:
She automatically has 2.6% from all her sales so,

Php98,000 x 0.026 = Php2,548
Then, compute for her first bonus

Php98,000 – Php35,000 = Php63,000 x 0.01 = Php630
Then another 1% commission for her last bonus which is,

Php98,000 – Php75,000 = Php23,000 x 0.01 = Php230
To compute for total earnings, just add all the commission she will get
Php2,548 + Php630 + Php230 = Php3,408
Salary Plus
Commission
A Salary Plus Commission is when an agent gets a salary on top of the commission
he/she will get for every sale that he/she can make
Example
1:salary, he is expected to sell appliances worth Php6,000. He can get an additional
Mr. Chan is working in a company with a minimum salary wage of Php12,000 monthly.
On top of his
3% commission when he exceeds his expected sales. He fortunately made a sale worth
Php13,700. How much will be his gross pay?
SOLUTION:
To computer for his commission,

Php13,700 – Php6,000 = Php7,700 x 0.03 = Php231
Then compute now the gross pay, Commission + Monthly Salary

Php231 + Php12,000 = Php12,231
COMMISSION ON INSTALLMENT
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Business
A Commission on Installment Basis is a commission not based on sales, but it is a
commission based on the collection or what we call payments by buyers. Installment means that
the buyers didn’t pay all at once.
Example
Mr. Watson works in a cellphone shop that offers him 3% commission on every sale he
1:made a sale worth Php80,000 that can be paid in an installment of Php10,000 per
can make. He
month for 8 months. How much will be his monthly commission? How much is the total
commission he can get?
GIVEN: SOLUTION:
Commission Rate x Payment
Commission Rate = 3% → 0.03 = 0.03 x Php10,000
(always make this a decimal point) = Php300 is his monthly commission.
Monthly Payment = Php 10,000 = Php300 x 8 months

= Php2,100 is his total commission
Activity
Solve the following problems involving commissions and computing for commissions. This
1 more. Enjoy!
will help you practice
1. Meredith Grey works in a company that sells furniture. She has been promised of 3.5%
commission on every furniture that she can sell. For this month, she sold a cabinet worth
Php15,500. How much is her commission for this?
2. Mark Sloan’s monthly salary is Php18,000. On top of this, whenever he sells an appliance,
he can get an additional 2.8%. Fortunately, he sold a smart TV that costs Php43,899. How
much will be the total gross pay of Mark Sloan?
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Business
Activity
2
A. Complete the table below. Write the corresponding value in the box.
Number 1 is done for you!
1. Commission = Total Sales x Commission Rate

= 1,000 x 0.028
= Php28
COMMISSION
TOTAL SALES COMMISSION
RATE
Php 1000 2.8% Php28
Php 400 3%
Php 1,900 Php38
Php 13,000 2%
3% Php300
1. Joyce is a sales agent for kitchen appliances. She has a basic salary of Php8,000 per
month and an additional commission of 2.3% for every appliance that she can sell.
Fortunately, she sold an oven worth Php33,000. How much will be her total earnings for
this month?
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Business
LESSON 5
Down Payment, Gross Balance,
Current Increased Balance, and
Solving Interests and Commissions
Activity
Introduction
3
Commissions are a form of variable-pay remuneration for services rendered or products
sold. Commissions are a common way to motivate and reward salespeople. Commissions can also
be designed to encourage specific sales behaviors. For example, commissions may be reduced
when granting large discounts. Or commissions may be increased when selling certain products
the organization wants to promote.Commissions are usually implemented within the framework
on a sales incentive program, which can include one or multiple commission plans (each
typically based on a combination of territory, position, or products).
On our previous module, we have learned the different types of commissions and how to
compute it in a cash and installment basis. Your knowledge from our previous module will
greatly help you with our lesson on this module.
Now, we will be discussing how to compute for down payment, gross balance, and
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current increased balance, and how to solve problems involving interests and commissions.
Business
Learning
Objectives
o Compute for down payment, gross balance, and current increased

balance.
o Solve problems involving interests and commissions.
Getting Ready!
A. Solve the following. Write your solution and answer on the space provided.
1. Mary has a commission rate of 3%. She sells items worth Php3,000. How much is her
commission?
2. Jonathan works in a furniture shop that offers him a 10% commission on his every sale. He sold
Php33,000 worth of items. How much will he earn?
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Business
B. Mr. Holmes wants his house from Camella that needs 10% down payment. The house costs
Php8,300,000 and the monthly amortization will be Php62,250. The company has a policy that 10%
of the monthly due is the minimum required payment but of course it will have a penalty of 3%.
a. How much will be Mr. Holmes’ down payment to avail the house?
b. How much will be his minimum required payment?
c. How much will be his penalty?
DOWN
PAYMENT
It is the first payment that one makes when he/she buys something with an agreement to pay
the rest later.
Example:
Mrs. Hudson wanted a car that needs an 18% down payment. The car that she wanted
costs Php3,500,000. How much should she pay?
Solution: 18% ----> 0.18 x Php 3,500,000
= Php630,000
Thus, Mrs. Hudson’s down payment is Php 630,000 to avail the car.
GROSS
BALANCE
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Business
It refers to the total amount of money a bank has on deposit before adjusting for uncleared
checks or deposits, as well as reserve requirements. It is also a measure of what the bank has on hand
before adding or subtracting regulatory obligations and items that will soon appear on its books. It can
also be called as Book Balance.
Example:
Assuming that you have a total of Php30,000 on your card and you deposited this day a
check that amounts to Php10,000. Your bank passbook currently contained Php40,000
but you can only withdraw Php30,000 until tomorrow; this is your gross balance because
your check has not been cleared yet.
INCREASED
BALANCE
It refers to the total amount you have to pay that includes penalties or interest incurred by
unpaid balance from a loan or payment you are supposed to have made but was not able to do so.
Example:
The due for this month’s credit card is Php2,500, and the bank requires a payment of 5%
minimum for the total amount due. If the card holder only pays the minimum 5%, he/she
will get an additional penalty of 2%. How much will be the increased balance?
Solution:
The due is Php2,500 and the minimum required payment is 5% of this due,
Php2,500 x 0.05 = Php125, this is the only amount you paid.
The remaining balance is:
Php2,500 – Php125 = Php2,375
Since you will have a penalty of 2%
Php2,375 x 0.02 = Php47.50 Page 1
Your current increased balance will be

Business
INTEREST
It refers to the method of calculating the interest amount for some principal amount of money.
The formula for simple interest is:
Interest = PRT, wherein;
Principal – the amount of borrowed money
Rate – the percentage
Time – in years/months
Maturity Value = Interest + Principal Amount
Example:
Molly Hooper borrowed money worth Php36,000 per annum with an interest rate of 12%
per month for 6 months. How much is the interest? How much will be the maturity
value?
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Business
Solution:
Formula: Interest = PRT
Given:
Principal = 36,000 Rate = 12% ------ > 0.12 Time = 6 months ----- > 6/12 (since it is per annum)
Interest = Php36,000 x 0.12 x (6/12)
Interest = Php2,160
Maturity Value = Interest + Principal
= Php2,160 + Php36,000
Maturity Value = Php38,160
COMMISSION
Example:
Mr. Lestrade works in a commission only shop in Bataan. His boss gave him 5%
commission in every sale he can make. He happened to sell a washing machine worth
Php25,000. How much is his commission for this?
Solution:
Formula: Commission = Commission Rate x Total Sales
Given:
Commission Rate = 5% ----- > 0.05
Total Sales = Php25,000
Commission = 0.05 x Php25,000
Commission = Php1,250
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Business
Based on the given examples and practices that we
Activity
discussed, I know that you already have a full understanding on
down payment, gross balance, increased balance, interest, and
Solve the following problems involving single trade discounts and discount series.
commission.
1
1. Dr. Bailey borrowed Php50,000 from a bank with an interest rate of 8% per annum for 5
years.
a. How much is the interest?
b. How much will be the maturity value?
2. Steven’s due for his credit card is Php3,000. The bank requires all their users to have at
least 3% required minimum payment, but they will get a penalty of 1% if they didn’t pay in
full. How much will be the increased balance for this?
3. George is a sales agent that has a basic salary of Php18,000. He also gets 7% commission
from the things he can sell. Fortunately, he sold items worth Php89,000 last June.
a. How much is his commission?
b. How much is his total earnings for the month of June?
Page 1
Business
Activity
2
A. Complete the table below.
Numbers 1 and 2 are done for you!
1. Interest = (13,100)(0.03)(5) = Php1,965

2. Maturity Value = Php1,965 + Php13,100 = Php15,065
TIME MATURIT
RATE PRINCIPAL INTEREST
(In years) Y VALUE
3% 5 Php13,100 (1) (2)
(3) 7 Php10,000 Php7,000 (4)
5% (5) (6) Php2,000 Php8,000
B. Analyze carefully and answer the questions
1. Mrs. Rebecca is planning to buy an iPhone 11Pro Max. She applies to avail this through
Home Credit Card and got an advice to prepare 30% down payment. If the smartphone costs
Php78,000, how much down payment should she prepare?
B. Analyze carefully and answer the questions.
2. Toyota Bataan gives their employees a 12% commission for every car that they can sell. One
of their agents sells 2 Innova cars that both cost Php1,650,000. How much commission should
Toyota Bataan give to this agent?
Page 1
Business

October 11, 2021
LESSON 6
COMPENSATION, SALARY,
WAGES, INCENTIVES AND
COMMISSION
Introduction
Compensation describes the cash rewards paid to employees in exchange for the services
they provide. It may include base salary, wages, incentives and/or commission. Total
compensation includes cash rewards as well as any other company benefits.
On our previous module, we have learned the different types of commissions and how to
compute it in a cash and installment basis. Your knowledge from our previous module will
greatly help you with our lesson on this module.
Now, we will be discussing how to compute for salary and wages of a job worker.
Page 1
Business
Learning
Objectives
o define salary, wage, incentives and commissions

o compute gross and net earnings
Getting Ready!
A. Complete the following table by finding the hours worked, hourly rate and basic wage.
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Business
B. Tracey is a teacher and she is paid a monthly salary of 10,000.00. Calculate her salary per
annum.
C. Mary works a basic week of 28 hours and her basic rate is 320.00/hour. Calculate her basic wage
for the week.
Compensation: Salary, Wages, Incentives

Compensation describes the cash rewards paid to employees in exchange for the
services they provide. It may include base salary, wages, incentives and/or commission. Total
compensation includes cash rewards as well as any other company benefits.
COMPENSATION
STRATEGY
It is an important activity for all companies, including startups. The compensation strategy
must be affordable, structured and reasonably competitive.
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Business
Your compensation strategy must be structured to best meet your unique business
circumstances. As a startup, you may not be able to compete with large companies on salary.
Therefore, you should consider a combination of options to attract and retain key employees.
Do not underestimate the value of the advantages or perquisites that your company has to
offer that may not be readily available in larger companies—opportunities for interesting work, lack of
hierarchy, flexible environment, and so on.
Some people are motivated by the desire to be on the leading edge of scientific or
technological advances. They may take less pay to work for a startup if they believe in its future and
the work it has to offer.
Salary
Salary is a fixed amount

usually associated with
employee
compensation usually received
on a monthly or semi-monthly
basis,
but it Earners
Salary may be quoted in an annual
o These are the employees who receive the salaries and usually get paid every 15 days
(semi-monthly).
o These employees are not paid less if they work for only a fraction of the required
Page 1
number of hours of work.
o They are not paid for working overtime.
Business
Example:
1. Mr. Sarmiento, a manager of the Maharlika Company earns ₱420,000 annually. If he
is paid monthly, how much does he get on his paycheck?
Since there are 12 months in a

year, then we divide the annual
salary by 12. That
2. A university assistant professor in a state university gets a monthly salary of
₱50,000. How much will he receive if the salary is given semi-monthly?

salary by 12. That
3. Mrs. Sanchez works as an accountant and gets a salary of ₱15,000 which is given
semi-monthly. How much will be her annual salary?

salary by 12. That
is:
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Business
4. Mr. Reyes gets a salary of ₱10,000 which is given bi-weekly. How much
will be his annual salary?

salary by 12. That
is:
WAGE

employee
compensation
Wage Earners usually received
o These are the employees who receive the wages and usually get paid either weekly or
monthly depending on the employer’s convenience.
o These employees are under the “no work, no pay” policy where they are only paid for
the actual number of hours or days that they rendered work but they are paid
for working overtime.
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Business
Example:
1. Mari Glenne works as a math tutor and is paid ₱150 per hour. How much wage does
she earn for a 10-hour per week of work?
Since there are 12 months in a year,

then we divide the annual salary by
12. That
is:
2. Mang Pedro, a minimum wage earner in Metro Manila is paid ₱450.50 for an 8-
hour workday. What is his hourly wage?

salary by 12. That
is:
Solution :
INCOME

Types of
1. Active Income
Income
Active income is when you do the work and are paid for that work. If you do
nothing, you will no longer be paid.
Page 1
2. Passive Income
Business Passive income is when the payment is not directly tied to active work. It is
Sources of
Income
a. Commission Income – payment for the commission on sales
b. Rental Income – payment from rentals of properties and real estates
c. Dividends – from investments and partnerships
d. Royalties – payments for authors, products sold or license
e. Business Income – profits from businesses
f. Interest – from a variety of loans from individuals or companies
g. Capital Gains – from the sales of investments
h. Goods – such as crops, fish and other products
BENEFITS

Examples of



Income
vacation and sick leaves
13th month
housing
pay
 meal and transportation allowance

 group insurance
 hospitalization benefits
 rice subsidy
 clothing allowance
 cash benefits
 commission, overrides and bonuses
ILLUSTR
ATION:

usually associated with Page 1
employee
Business
Solution:
Sassy Smart School offers ₱30,000 per month while renting a house amounting to ₱5,000.
Therefore, the income will be reduced to : ₱30,000 - ₱5,000 = ₱25,000
Cubic Square Academy offers a lower monthly salary of ₱27,000 but provides free
accommodation. Therefore the income of ₱27,000 will not be affected by the house
rent.
Therefore, Cubic Square Academy offers a better

compensation and benefit package.
Incentives:-Drivers in attracting the best employees
Compensation can be divided into salary, benefits and incentives. While salary and benefits
must be competitive, incentives are the most likely drivers of attracting and retaining the best
employees in startups.
Three Types of
Incentives
Bonuses
 Individuals are rewarded based on attainment of performance-based goals (individual,
team and/or company).
Page 1
 Goals must be realistic and closely matched to the business and people involved.
Business  Payout potential should be large enough to be significant to the individual.
Profit
 Payment is tied to company profits.
 A pre-determined percentage of profit is shared among all employees.
 Profit-sharing bonuses are generally paid out once a year in the form of cash or on a
deferred basis.
Stock
 An individual receives the option to buy company shares for a set price during a
specified time frame.
 Option can be exercised by the individual at any time during the agreed-upon term and
subject to any vesting schedule.
 Stock options are often part of management’s executive compensation but may be
offered to key employees in lieu of a higher salary—especially where the business is
not yet profitable and/or cash flow is constrained.
 If the business does well and the company’s stock rises, the holders of the options share
in the financial benefits.
 In general, if the company permits a long period from the date of issue to the last date
for exercising the option, it will encourage the employee to stay with the company and
be fully committed to its success.
Activity
1
Directions: Classify each of the following profession/job as to salary as to salary earner or wage earner.
Write SE if the given is a salary earner and WE if it is a wage earner.
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Business
1. Engineer
2. Manager
3. Carpenter
4. Service Crew
5. Factory Worker
6. Cashier
7. Public School Teacher
8. Construction Worker
9. Private Tutor
10. Accountant
Activity
2 and analyze each word problem and then solve each. Don’t forget to show your
Directions: Read
solutions.
1. Dianne works as a secretary and earns ₱180,000 annually. If she is paid semi-monthly,
how much does she get every pay day?
Mang Celing, an auto

Page 1
Business

mechanic, is paid ₱80 per hour
Activity
3
The BM Company hires the
following employees. Complete
EMPLOYEE
ANNUAL
SALARY
MONTHLY
SALARY
SEMI-
MONTHLY
SALARY
BI-WEEKLY
SALARY
WEEKLY
SALARY
Jessie Lanuzo ₱312,000.00

Aubrey Mamano ₱32,500.00
Lief Sumpay ₱7,000.00
Faith Tadeo ₱10,000.00
Rica Turiano ₱2,500.00
Activity
4
The BM Company hires the
1. It is usually associated with employee compensation that is based on the number of hours
worked multiplied by an hourly rate of pay.
A. salary B. wage C. income D. benefit Page 1
Business
2. It is a fixed amount usually
5. These are employees who are under the “no work, no pay” policy.
A. income earner C. salary earner B. benefit earner D. wage earner
6. These are employees who are not paid less if they work for only a fraction of the required number
of hours of work.
A. income earner C. salary earner B. benefit earner D. wage earner
7. It is a type of income where the payment is not directly tied to active work but usually front-loaded
with active work and gets paid with small amount, while the bulk of income comes later.
A. captive B. active C. abusive D. passive
8. It is a type of income where you do the work and you are paid for that work.
A. captive B. active C. abusive D. passive
9. Which of the following is a salary earner?
A. carpenter B. service crew C. teacher D. factory worker
10. Which of the following is a wage earner?
A. engineer B. manager C. lawyer D. private tutor
11. A delivery man in a chicken store earns ₱350 daily. How much will he earn if he worked 20 days
in a month?
A. ₱3,500 B. ₱7,000 C. ₱14,000 D. ₱28,000
12. Yvan, who works in a car wash, is paid ₱75 per hour of work. How much will he earn inPage
bi- 1
weekly if he rendered 48 hours of work each week?
Business A. ₱3,600 B. ₱4,800 C. ₱7,200 D. ₱14,400
13. If an assistant principal in a private school is being offered a salary of ₱13,000 every two weeks.

Performance
Task
Conduct an interview. You can ask your family members, friends, or neighbors. Ask the
following questions then write their responses on a separate sheet of paper following the format
below.
1. What is your profession/job?
2. How much is your salary/wage for each pay day?
3. Do you have other sources of income? If yes, what are your other sources of income?
Page 1
4. What are the different benefits given by your employer/company?
Business

November 12, 2021
PRESENTATION AND
ANALYSIS OF DATA
Introduction
Data analysis is defined as a process of cleaning, transforming, and modeling data to
discover useful information for business decision-making. The purpose of Data Analysis is to
extract useful information from data and taking the decision based upon the data analysis.
Using visual representations to present data makes them easier to interpret. Bar
graphs, pie charts, line graphs, and histograms are excellent ways to present business data since
graphs are often easier to read and understand than a bunch of numbers. Graphs are commonly
used in business and scientific settings to illuminate the meaning of spreadsheet data.
In this module, you will study about graphs and tables. Page 1
Business
Learning
Objectives
o Identify the essential parts of a table;

o Draw a table to present data;
o Describe the essential parts of a graph;
o Describe the different kinds of graphs for data presentation;
o Give a set of business data and identify the graph or chart to be used;
and
o Draw the graph or chart for a given set of business data.
Getting Ready!
Using your prior knowledge, prepare a graph given the following set of data relative to percent of
schools that taught a required character education course in middle school and high school in a certain
region:
Percent of School 73.0 73.6 74.1 74.7 19.8 20.3 20.2

Grade 6th 7th 8th 9th 10th 11th 12th
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Business
LESSON
Types of Charts
7.1 and Graphs
LINE CHART/GRAPH
It shows information that is connected in some way. It plots the value of the variable
and then connects the dots in order to give an idea of the relationship of consecutive points.
Line charts imply continuous change. Therefore, line charts are generally used to show trends.
Let us plot the following data to come up with a line chart/graph to depict the number
oftopics a student learns in class during the months.
Weeks of the Month 1 2 3 4

Number of Topics Learned 2 5 8 10
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Business
This line graph shows that the topics learned increase as time passes by.
Bar chart///graph

employee
Let us plot the kinds of movies that selected teenagers prefer given the following data:
NUMBER OF
MOVIE GENRE
TEENAGERS
Comedy 8
Action 10
Romance 12
Drama 2
Sci-Fi 8
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Business
We can see from the chart that more teenagers (12) like romance movies while the least of
the movies liked by teenagers is drama movies. Comedy and Sci-fi movies are equally liked by 8
teenagers totaling 16 teenagers in all. Ten teenagers like action movies.
PIE chart///CIRCLE graph

The following pie chart shows the percentage ownership of pets.
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Business
The pie chart shows that 55% of the people surveyed own dogs, 30% own cats, 6% own
fish, 5% own rabbits, and 4% own rodents. Therefore, we can conclude that majority of the
people surveyed own dogs.
LESSON
Parts of Charts
7.2 and Graphs
Beacon Learning Center discussed the different parts of a chart / graph in its website.
A line graph uses points connected by a line to show data. Five parts of the line graph must be
present for the graph to be complete:
Title Topics Learned in a Month

Label Number of Topics Learned, Week
Topics learned are equidistant; weeks are equidistant,

Scale
meaning, the graph is scaled. Also, scales could be linear or ordinal
Points are plotted by matching the topics learned with the week they
Points
were learned
Line The points are connected by the line
Page 1
Business
A circle graph or pie chart uses a circle divided into fractions to show data. Three parts of the
circle must be present for the graph to be complete:
Title Pet Ownership

Key The colors and the animals are the key
Circle The circle is the chart itself
A histogram is a special kind of bar graph that uses data shown as numbers in order. Four parts
of the histogram must be present for the graph to be complete:
Title Hours Worked Per Week

The number of hours is equidistant; the weeks are
Scale equidistant, meaning, that they are scaled. Also, scales could be
linear or ordinal.
The vertical axis represents number of hours; the horizontal axis
Labels
represents weeks.
The bars are clearly shown depicting the number of hours in the week
Bar
concerned
LESSON
General Rules in7.3
Making Charts and
Page 1
Business
The flowingdata.com has given seven tips in preparing a chart/graph:
 Check the data. If your data is weak, your graph is weak, so make sure it make sense.
 Explain encodings. Provide a legend, directly labelling shapes or describing your graphic in a lead-in
graph.
 Label axes. Label your axes so that readers know what scale points are plotted on.
 Include units. Indicate the unit of the numbers or values in the graph. It could
 be hours, ages, units or even currency.
 Keep your geometry in check. Size circles and other two-dimensional shapes by area, unless it is a
bar graph or something like that.
 Include your sources. Always include where the data is form.
 Consider your audience. Take into account who and what your graphs and charts are for, and
design accordingly.
Activity
1 the following data on the hours Sassie spent on activities in a day:
You were given
Number of Hours
Activity
Spent
Work 8
Sleep 7
Meals 2
Travel 2
Leisure 0.5
Home Balance
a. Compute the corresponding percent for the activities.
b. Prepare a color-coded pie chart. Label the parts of the chart.
c. What conclusions can you derive from your chart.
Your output must be done in a short-sized bondpaper.
Activity
2
Create a color-coded bar graph using your 1 quarter grades for the following subjects:
st
General Mathematics
Business Math
Business Ethics Page 1
Oral Communication
Business English for Academics
Principles of Marketing
Your output must be done in a short-sized bondpaper.
Performance
Task
In a short-sized bond paper, create a graph for each type of graph using your own data, it can
be your grades, allowance, covid-19 cases, etc.
Compile all the outputs in a short size pink paper folder.

December 10, 2021
Page 1
Business

Fractions, Decimals and Percent Conversion Guide

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CEGUERA TECNOLOGICAL COLLEGES, INC.

Senior High School Department

o Express fractions to decimal and percent forms

Never say “I can’t”

Always say “I’ll Try”

____________ 1. 4 2/3 is a proper fraction. ____________ 6. 5/8 is equal to 0.625

____________ 2. 2/3 is an improper fraction ____________ 7. 1/4 is equal to 20%

____________ 3. 7 1/2 is a mixed number ____________ 8. 1/9 is equal to 15%

____________ 4. 3/4 is equal to 0.80 ____________ 9. 4/8 is a mixed number

____________ 5. 1/2 is equal to 50% ____________10. 12/8 is an improper fraction

A. EXPRESSING FRACTIONS TO DECIMAL AND PERCENT

Now, you can move the decimal as a percent,

FRACTION DECIMAL PERCENT

Reveal the Message!

B. EXPRESSING DECIMALS TO FRACTIONS AND PERCENT FORMS

4 To write 0.4 as a fraction, you read the decimal, 4 tenths,

Move the decimal point two places to the

3.) .05 = _______ % 4.) .15 = _______ %

5.) .25 = _______ % 6.) .30 = _______ %

7.) .17 = _______ % 8.) .23 = _______ %

9.) .33 = _______ % 10.) .46 = _______ %

11.) .50 = _______ % 12.) .52 = _______ %

1.) .10 = _______ 2.) .27 = _______

3.) .25 = _______ 4.) 1.15 = _______

5.) 2.25 = _______ 6.) .39 = _______

7.) .27 = _______ 8.) .23 = _______

9.) .73 = _______ 10.) .49 = _______

11.) .55 = _______ 12.) .82 = _______

C. EXPRESSING PERCENT TO FRACTIONS AND DECIMAL FORMS

Problem 1: Express 25 %as a simplified fraction and as a decimal.

Problem 2: Express 195 %as a simplified fraction and as a decimal.

1.) 35% = _______ 2.) 55% = . _______

3.) 40% = _______ 4.) 45% = _______

Business 7.) 27% = _______ 8.) 36% = _______

1.) 25% = _______ 2.) 58% = . _______

3.) 42% = _______ 4.) 49% = _______

5.) 78% = _______ 6.) 99% = _______

7.) 37% = _______ 8.) 30% = _______

9.) 55% = _______ 10.) 64% = _______

11.) 79% = _______ 12.) 88% = _______

3 1 PROPER IMPROPER MIXED

B. Change the following decimals into fraction and percent forms.

This module will be submitted on

GIANT BINGO CARD

o Identify the different kinds of proportion and write examples of real-

o Define ratio and proportion and apply it in real life situation

Business Partner Amount of Investment

Mila ₱50 000

Brenda ₱20 000

Pauline ₱30 000

1. What is the ratio of Mila’s investment to the whole investment?

2. What is the ratio of Brenda’s investment to the whole investment?

3. What is the ratio of Brenda’s investment to the whole investment?

The ratio of ice cream flavors is 4:6:11

The ratio of female employees to male employees is 3:5.

Since there are 12 female employees and 20 male employees, we have

15(70) = 35x Cross multiply 15 and 70 then 35 and x

1050 35 x The product is divided by 35 to find x.

Thus, x equals 30.

Situations that illustrates direct proportion:

This can be written as 15:45 = 45:135

Sample WORD PROBLEM:

1. 4 2/3 is a proper fraction. 6. 5/8 is equal to 0.625

2. 2/3 is an improper fraction 7. 1/4 is equal to 20%

3. 7 1/2 is a mixed number 8. 1/9 is equal to 15%

4. 3/4 is equal to 0.80 9. 4/8 is a mixed number

5. 1/2 is equal to 50% 10. 12/8 is an improper fraction

3.) .05 = _ % 4.) .15 = _ %

5.) .25 = _ % 6.) .30 = _ %

7.) .17 = _ % 8.) .23 = _ %

9.) .33 = _ % 10.) .46 = _ %

11.) .50 = _ % 12.) .52 = _ %

1.) .10 = _ 2.) .27 = _

3.) .25 = _ 4.) 1.15 = _

5.) 2.25 = _ 6.) .39 = _

7.) .27 = _ 8.) .23 = _

9.) .73 = _ 10.) .49 = _

11.) .55 = _ 12.) .82 = _

1.) 35% = _ 2.) 55% = . _

3.) 40% = _ 4.) 45% = _

Business 7.) 27% = _ 8.) 36% = _

1.) 25% = _ 2.) 58% = . _

3.) 42% = _ 4.) 49% = _

5.) 78% = _ 6.) 99% = _

7.) 37% = _ 8.) 30% = _

9.) 55% = _ 10.) 64% = _

11.) 79% = _ 12.) 88% = _

2. In the proportion 3 : 5 = 6 : 10, the means are and .