Republika ng Pilipinas

Kagawaran ng Edukasyon
Rehiyon VII, Sentral Visayas
Sangay ng Bohol

BUSINESS MATHEMATICS,
QUARTER 1
ACTIVITY SHEETS
S.Y.2020-2021

Writers:
Jovelyn M. Pangandoyon
Maribel M. Laguros

Editor:
Cristina N. Apale PhD
SSP-II
 SUMMARY OF COMPETENCIES
BUSINESS MATHEMATICS
QUARTER 1

Week No. of Total No. of

No. Learning Competency Days Competencies
Taught
Express:
1-2 a. Fraction to decimal and percent forms
b. Decimals to fractions and percent forms
c. Percent to fractions and decimal forms 8 3
Give real-life situations to illustrate fractions, decimals,
and percent
Sove problems involving fractions, decimals, and percent
Identify the different kinds of proportions and write
3 exampels of real-life situations for each 4 1
Solve problems involving direct, inverse and partitive
proportion
4 4 1
Differentiate mark-on, mark-down and mark-up

Obtain mark-on, mark-down, and mark-up given price of 4 2

5
a product.
Differentiate mark-up from margins
6 Describe how gross margins is used in sales 4 3
Compute single trade discounts and discount series
Differentiate profit from loss
7 Illustrate how profit is obtained and how to avoid loss in a 4 2
given transaction
Determine the break-even point
8
4 2
Sove problems involving buying and selling products
9 Compute interest specifically as applied to mortagage,
amortization, and on services/utitilites and on deposits 4 1
and loans.
TOTAL 36 15
 Republika ng Pilipinas
Kagawaran ng Edukasyon
Rehiyon VII, Sentral Visayas
Sangay ng Bohol

BUSINESS MATHEMATICS
First Quarter, Week 1 – Day 1

Name :_______________________________________ Score :________

Grade :_____________ Section:________

Competency Express:
a. Fraction to decimal and percent forms
b. Decimals to fractions and percent forms
c. Percent to fractions and decimals forms
No Code available
Objective To convert fraction to decimal and percent forms interchangeably
Topic Fractions, Decimals and Percentage
Materials Activity sheets
References Final MELC page 580;Teaching Guide for SHS Business Mathematics
pp. 43-49; Business Mathematics by Altares, Pricilla et. al. pp. 125-
126.
Copyright For classroom use only, Deped owned, for approval only

Concept Notes:

FRACTION TO DECIMAL AND PERCENT FORMS

1. HOW TO CONVERT FRACTION TO DECIMAL

There are two ways to convert fractions to decimal.
First, convert the fraction to an equivalent fraction whose denominator is a
power of 10. Then convert it to decimal.

Examples:
1 5 1 7 14 7
1) = ℎ𝑒𝑛𝑐𝑒 , = 𝟎. 𝟓 2) = ℎ𝑒𝑛𝑐𝑒 , = 𝟎. 𝟏𝟒
2 10 2 50 100 50

Second, perform the usual long division where in the numerator is the
dividend and the denominator is the divisor.
𝟕𝟖𝟗
Examples: = 𝟓𝟐. 𝟔 Solution: 52.6
𝟏𝟓
15√7 8 9 . 0
75
39
30
90
90
0
2. HOW TO CONVERT DECIMAL TO PERCENT

Multiply the decimal by 100%. This is equivalent to moving the decimal point
two places to the right and appending the % sign.

Examples:
1) 0.35 = 35% 2) 0.175 = 17.5% 3) 1.2 = 120%
Exercise/Practice/Drill

I. Convert each decimal to percent.

1. 2.5 = __________

2. 1.35 = _________

3. .002 = _________

II. Convert fraction to decimal

3
1. = __________________
5

100
2. = ________________
2

1
3. 1 = ________________
2
BUSINESS MATHEMATICS
Week 1 Day 2

Objective To convert decimal to fraction and percent forms interchangeably.

Concept Notes:
DECIMAL TO FRACTION AND PERCENT FORMS

1. HOW TO CONVERT DECIMAL TO FRACTION

(i) To convert a terminating decimal to fraction, apply the concept of place value.

Examples:
𝟐𝟑 506 253 𝟐𝟐𝟓𝟑
1) 0.23 = 2) 4.506 = 4 =4 =
𝟏𝟎𝟎 1000 500 𝟓𝟎𝟎

(ii) To convert a repeating decimal to a fraction, refer to the examples below.

Examples:

a) Convert the repeating decimal 0.3 = 0.33333… to a fraction.

Solution: Let x = 0.3̅ (multiply the equation by 10)
10x = 3.3̅
- x = 0.3̅
9x = 3
𝟑 𝟑 𝟏
x = therefore, 0.3̅ = 𝑜𝑟
𝟗 𝟗 𝟑

𝟏𝟐𝟔
b) Show that the repeating decimal 1.262626… or 1.𝟐𝟔 ̅̅̅̅ is equal to
𝟗𝟗
Solution: ̅̅̅̅ (multiply the equation by 100)
Let x = 1.26
100x = 126.26 ̅̅̅̅
- x = 1.26 ̅̅̅̅
99x = 125
125
x = ̅̅̅̅ = 𝟏𝟐𝟓
therefore, 1.26
99 𝟗𝟗

c) Convert 0.5481 to a fraction.

Solution: ̅̅̅̅̅ (multiply the equation by 10,000)
Let x = 0.5481
10000x = 5481.481 ̅̅̅̅̅
- 10 x = 5. ̅̅̅̅̅
481
9990x = 5476
5476
x=
9990
̅̅̅̅̅̅ or 𝟐𝟕𝟑𝟖/𝟒𝟗𝟗𝟓
x = 0.5𝟒𝟖𝟏

2. HOW TO CONVERT FRACTION TO PERCENT

First, convert the fraction to decimal then decimal to percent.

𝟏 7 36
Examples: 1) = 0.5 = 50% 2) = 0.14 = 𝟏𝟒% 3) = 7.2 = 𝟕𝟐𝟎%
𝟐 50 5

EXERCISE/PRACTICE/DRILL

I. Convert each fraction to percent. II. Convert decimal to fraction.

1
1. 3 = ______ 1. 5.105 = __________
2
𝟑 2. 0.75 = ____________
2. 𝟐 = ______ ̅ = _____________
3. 0.5
𝟒
𝟑
3. = ______
𝟒
BUSINESS MATHEMATICS
Week 1 Day 3

Objective To convert percent to fraction and to decimal forms

Concept Notes:

Percent to Fraction and Decimal Forms

Changing Percent to Fraction:

To change percent to fraction, drop the percent sign, replace with the denominator
of 100 and reduce to lowest term.
Examples:
25 1 75 3
1) 25% = = 3) .75% = .0075 = =
100 4 10,000 400

1 25 1 35 7
2) % = .25% = 0025 = = 4) 3.5% = .035 = =
4 10,000 400 1000 200

Changing Fraction to Decimal Form: (which was been tackled in activity 1)

How to Convert Fraction to Decimal

There are two ways to convert fractions to decimal.
(i) First, convert the fraction to an equivalent fraction whose denominator
is a power of 10. Then convert it to decimal.

Examples:

1 5 1 7 14 7
1. = ℎ𝑒𝑛𝑐𝑒 , = 𝟎. 𝟐𝟓 2) = ℎ𝑒𝑛𝑐𝑒 , = 𝟎. 𝟏𝟒
4 20 4 50 100 50

(ii) Perform the usual long division where in the numerator is the dividend
and the denominator is the divisor.

𝟕𝟖𝟗
Example: = 𝟓𝟐. 𝟔 Solution:
𝟏𝟓
52.6
15√7 8 9 . 0
75
39
30
90
90
0

Exercise/Practice/Drill
I. Change each percent to fraction and reduce to its lowest term.

1. 65% =____________
2. .25% = ___________
3. 50% =____________

II. Convert fraction to decimal.

5
1. = _____________
6
3
2. 2 = ___________
4
1
3. 5 = ___________
2
BUSINESS MATHEMATICS
Week 1 Day 4

Objective To apply the concepts learned from convertion of fraction to decimal and
percent forms interchangeably.

Concept Notes:

FORMATIVE TEST

Exercise/Practice/Drill
I. Convert fraction to decimal and percent forms and round off to the nearest
hundredths.

3
1. = _____________
12
225
2. = ____________
5
1
3. 99 = ____________
5
1
4. 8 = ______________
4
3
5. = _______________
10

II. Change each decimal to fraction then to percent.

1. 0.25 =_____________
2. 0.003 = ___________
3. 101.50 =__________
4. 14.100 = _________
5. 7.260 = ___________

III. Change each percent to fraction then to decimal.

1. 3% = _____________________
1
2. % = _____________________
8

3. 55% = _____________________
4. . 26% = ____________________
5. . 05% = _________________________