BUSINESS MATH (Q3 REVIEWER)

Fraction Decimal Percent

A fraction names or A number that consists of a A portion of a whole

represents a portion or part of
a whole or a set.
It has 3 types: proper,
improper, and mixed fractions
whole and a fractional part. expressed as a number
between 0 and 100 rather
than as a fraction.
Percentage - part or portion
of a whole
Rate - the percent
Base - the total value/whole

Fractions

Adding Similar Adding Dissimilar Adding Improper

Fractions Fractions Fractions

Formula Formula Formula

𝑎 𝑐 𝑎+𝑐 𝑎 𝑐 𝑑𝑎 + 𝑏𝑐 𝑎 𝑐 𝑎+𝑏
+ = 𝑏
+ 𝑑
= 𝑏÷𝑑 𝑏
+ 𝑏
= 𝑏
𝑏 𝑏 𝑏

Subtracting Similar Subtracting Dissimilar Subtracting Improper

Fractions Fractions Fractions

Formula Formula Formula

𝑎 𝑐 𝑎−𝑐 𝑎 𝑐 𝑎𝑑 − 𝑎𝑐 𝑎 𝑐 𝑎−𝑐
- = 𝑏
- 𝑑
= 𝑏𝑑 − 𝑏𝑑 𝑏
- 𝑏
= 𝑏
𝑏 𝑏 𝑏

Multiplying Similar Multiplying Dissimilar Multiplying Improper

Fractions Fractions Fractions

Formula Formula Formula

𝑎 𝑐 𝑎𝑐 𝑎 𝑐 𝑎𝑐 𝑎 𝑐 𝑎𝑐
x = 𝑏
x 𝑑
= 𝑏𝑑 𝑏
x 𝑏
= 𝑏
𝑏 𝑏 𝑏
 BUSINESS MATH (Q3 REVIEWER)

Dividing Fractions

Formula

𝑎 𝑐 𝑎 𝑑 𝑎𝑑
𝑏
÷ 𝑑
= 𝑏
x 𝑐
= 𝑏𝑐

Decimals

Adding/Subtracting Multiplying Dividing

Decimals Decimals Decimals

Line up the decimal points
vertically.
Fill in any 0’s where
necessary.
Add or subtract.
Multiply as if there is no
decimal.
Count the number of digits
after the decimal in each
factor.
Put the same number of
digits behind the decimal in
the product.
Place the decimal point in the
quotient directly above the
decimal point in the dividend.
Divide the same way you
would divide with whole
numbers.
Divide until there is no
remainder, or until the
quotient begins to repeat in a
pattern.

Annex zeros, if necessary.

Example: 12.5 + 5.5 = ? Example: 2.15 x 3.3 = ? Example:

12.50 2.15
+ 5.57 x 3.3
18.07 6 45
645
Example: 12.5 - 5.5 = ? 7.0 95

12.50
- 5.57
6.93
 BUSINESS MATH (Q3 REVIEWER)

Percentage

Let Percentage = 6, Rate = 20%, Base = 30

P=BxR R=P÷B B=P÷R

P = 30 x 20% R = 60 ÷ 30 B = 6 ÷ 20%
= 30 x .2 R = .2 B = 6 ÷ .2
P=6 B = 30

Discount/Markdown Mark-up

Process of deducting the given discount to Process of adding the given discount to the
the original price. original price.

Example: A book is on sale with a 60% Example: If a reseller bought a laptop for
discount. If its original price is 700 pesos, 41,000 pesos and plans to sell it with markup
how much is the discount? of 15%, how much is the mark-up?

Formula: Discount (D) = Original Price (OP) x Formula: Mark-up (M) = Original Price (OP) x
Discount Price (DP) Mark-up Rate (MR)

Solution: Solution:
D = OP x DP M = OP x MR
= 700 x 60% = 41,000 x 15%
= 700 x 0.6 = 41,000 x 0.15
D = 420.0 M = 6, 150

Simple Interest

Principal Interest Rate Number of Years

The amount of money
deposited or lent or
borrowed.
The percentage charge or
earned from the principal. It is
expressed in percentage but
converted to decimal for
computation purposes.
The length of time for which
the money is deposited or
lent or borrowed. The time
expressed in years or
fractional part of a year is
the period between the loan
date, date when loan is
obtained and maturity date,
 BUSINESS MATH (Q3 REVIEWER)

Principal Interest Rate Number of Years

the date when loan becomes

due.

If the time is not exact or not

expressed in years, it has to
be expressed in year; say six
months should be
expressed as 6/12 or 1/2 year
because for every year, there
are 6 months. For
computation purpose, the
time should be expressed in
decimal. ½ year is expressed
as 0.50 year.

Example 1: Lin Clara borrowed P280,000 at a simple interest rate of 5% for one year. Calculate
the simple interest.

Solution:
S=PxIxN
= 280,000 x 5% x 1
= 280,000 x 0.05 x 1
S = 14,000 pesos

Example 2: Calculate the future value of 700 pesos for 10 years at a 7% increase.

Solution:
FV = Principal (1 + (Interest Rate x Number of Years)
= 700 (1+ (7% x 10 years)
= 700 (1+ (0.07 x 10)
= 700 (1+ 0.7)
= 700 x 1.7
FV = 1,190 pesos

Example 3: If Shaina invests 700 pesos today, when will she obtain 70,000 if the investment
rate is 5%?

Solution:
N = 70,000 ÷ (700 x 5%)
= 70,000 ÷ (700 x 0.05)
= 70,000 ÷ 35
N = 2,000 years
 BUSINESS MATH (Q3 REVIEWER)

Example 4: After a year, Shaina earned 1,000 for 4,000. What's the interest rate?

Solution:
I = 1,000 ÷ (4,000 x 1)
= 1,000 ÷ (4,000 x 1)
= 1,000 ÷ 4,000
I = 0.25%

Ratio and Proportion

Ratio Proportion

It is the relationship between two things It is the equality of two ratios or the relation of
expressed in numbers or amounts. parts to each other or to the whole.

Direct Proportion Indirect Proportion Partitive Proportion

In this proportion, an increase
of one variable will also be an
increase of the other variable,
and a decrease in one
variable will also be the
decrease of the other.
Increase in one variable
causes decrease in the
second variable at the same
rate. Conversely, decrease in
one variable causes increase
at the same rate in the
second variable.
The partition of a whole into
more than two parts based on
given ratios. To solve for this,
one must first add the given
ratios. Then, divide the sum
total. Lastly, multiply the
quotient to the ratio.

Formula: Formula: Formula:

The inner variables or the a and b variables are to be

means, b and c, are to be multiplied and then will be
multiplied. Same goes to the divided into whatever
outer variables or the variable, either c or d, is
extremes, a and d. missing.

Example: Example: Example:

If 10 laptops cost the number In a T-shirt factory, 5 Quarantina wants to donate

of ₱200,000.00, then how employees can finish her collection of figurines to
much do 8 laptops cost? designing 20 T-shirts in two her four friends in the ratio of
hours. How long will it take 10 1:3:3:5. She has a total of 96
people to design 20 T-shirts? figurines. If her best friend
 BUSINESS MATH (Q3 REVIEWER)

Direct Proportion Indirect Proportion Partitive Proportion

wants the most number of

figurines, how many figurines
will she get?

Solution: Solution: Solution: