BUSINES MATHEMATICS

Self -Learning Module 1 – 2nd Semester (3rd Quarter) SY 2020-2021

Message for the learner:

This module is intended to help you learn the basics of Business Mathematics. It is hoped that this
will help you appreciate the reading contexts of the subject and will allow you to practice the lessons
presented. Likewise, this will provide a venue for you to utilize your mathematics skills, applied to
business-related subject you are currently taking in the SHS curriculum.

In the beginning of each lesson, you will find the topics to be discussed in this module. You will then
be asked to answer the pretest to assess how much do you know about the subject. There will be a
short review of your previous lessons related to the topic. Then, you will discover what the learning
episode is about. Once the concepts were presented, you will do self-check exercise that will lead to
an application task. Finally, you will be guided in managing your takeaways.

Please read this module ahead of the scheduled online classes and prepare questions on topics where
you encounter difficulties. Please feel free to send in your questions through our group chat or through
private message. All relevant questions will be discussed during online classes. Suggestions on how
we can improve our new normal classes are also welcome.

Please use the Answer sheets provided and send it back to me for checking and validation.

Enjoy learning the Basics of Business Mathematics!

Lesso DECIMALS
ns 2

These are what you will be able to know after completing the lessons in the
SLeM - Business Mathematics

Content Standard: The learners demonstrate an understanding of Decimals Performance

Standards: The learners are able to solve exercises and problems involving Decimals
Most Essential Learning competencies: The learner Express:
a. fractions to decimal and percent forms
b. decimals to fractions and percent forms
c. percent to fractions and decimal forms
d. Give real-life situations to illustrate fractions, decimals, and percent
ABM_BM11FO-Ic-4
e. Solve problems involving fractions, decimals, and percent ABM_BM11FO-Id-5

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A. Convert each fraction to decimal notation.
7 12
1. /10 = 0.7 2. /20 = 0.6 3. 1 6/20 = 0.3 4.
3
/8 = 0.375 5.
14
/100 = 0.14
b. Convert each decimal notation to fraction.
1. 0.80 = 4/5 2. 0.05 = 1/20 3. 3.18 = 159/50 4. 2.2 = 11/5 5. 0.22 = 11/50

In module I, you learned the following:

• Fraction represents a part of a whole or a group. They are present everywhere and you deal with
them every day. You also learned how to:

• To express a fraction as a decimal, divide the numerator by the denominator.

• To express terminating decimals as fractions, do the following:

1. Write the decimal over a denominator of 1.
2. Multiply the numerator and denominator by a power of 10 that corresponds to the
number of places to the right of the decimal point.
3. Simplify if needed

In this module, you will learn to change decimal to percent and vice versa.

Decimals

What comes into your mind when you think of decimals? Some of you would think of money,
statistics from reports, or perhaps specific measurements. Decimals are widely used in terms of sum
of money (your jeepney fare of P8.50). It is also used in conveniently expressing large numbers in
government data or reports (98.39 million Filipinos) or measurement (75.5 hectares of land). People
use decimals every day in one way or another. Although some people do not encounter them
frequently, there are some professionals such as bankers and stock brokers, who deal with them
constantly.

Each digit of a decimal has a place value. The place-value names are shown below:

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Definition of Decimals
Decimals are numbers with decimal point and decimal places. A grade of 1.5 is an example of a
decimal number, which is read as “one and five tenths” or in a less formal way as “one point five.”
Hence, a decimal can also be defined as a fraction with unwritten denominator of 10 or some power
of 10.

Rounding Decimals

Decimals are rounded to a specific place value as follows:

• First locate that place-value digit in the number. If the digit to the right is 0, 1, 2, 3, or 4, the
place-value digit remains the same. If the digit to the right of the place-value digit is 5, 6, 7, 8,
or 9, add one to the place-value digit. In either case, all digits to the right of the place-value
digit are dropped.

EXAMPLE: Round 0.16832 to the nearest hundredth.

SOLUTION:
We are rounding to the hundredths place, which is the digit 6. Since the digit to the right of the 6 is
8, raise the 6 to a 7 and drop all digits to the right of the 6. Hence, the answer is 0.17.

Operations of Decimals

• Addition
In order to add two or more decimals, write the numbers in a column, placing the decimal points
of the numbers in a vertical line. Add the numbers and place the decimal point in the sum
directly under the other decimal points above.

EXAMPLE: Add 5.6 + 32.31 + 472.815.

SOLUTION:
5.600 (Zeros are annexed to keep the columns straight.)
32.310
+ 472.815
510.725

• Subtraction
Subtracting decimals is similar to adding decimals. To subtract two decimals, write the
decimals in a column, placing the decimal points in a vertical line. Subtract the numbers and
place the decimal point in the difference directly under the other decimal points.

EXAMPLE: Subtract 156.31 − 18.623.

SOLUTION:
156.310 (Annex a zero to keep the columns straight.)
−18.623
137.687

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• Multiplication
To multiply two decimals, multiply the two numbers, disregarding the decimal points, and then
count the total number of digits to the right of the decimal points in the two numbers. Count
 the same number of places from the right in the product and place the decimal point there. If
there are fewer digits in the product than are places, prefix as many zeros as needed.
EXAMPLE: 47.6 × 0.58.
SOLUTION:
47.6 (Three decimal places are needed in the answer.)
× 0.58
3808
2380
27.608

• Division
When dividing two decimals, it is important to find the correct location of the
decimal point in the quotient. There are two cases:

Case 1: To divide a decimal by a whole number, divide as though both numbers were whole
numbers and place the decimal point in the quotient directly above the decimal point in
the dividend.

EXAMPLE: Divide 318.2 ÷ 37.

SOLUTION:

EXAMPLE: Divide 0.00036 by 9.

SOLUTION:

Case 2: When the divisor contains a decimal point, move the point to the right of the last digit in
the divisor. Then move the point to the right to the same number of places in the dividend.
Divide and place the point in the quotient directly above the point in the dividend.

EXAMPLE: Divide 2.4075 by 0.75.

SOLUTION:

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8
Changing Fractions to Decimals
*Discussed in Module 1.

1
A fraction can be converted to an equivalent decimal. For example, /4 = 0.25. When a fraction is
converted to a decimal, it will be in one of two forms: a terminating decimal or a repeating decimal.
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
3
dividing the numerator by the denominator. For example, Change 4 /5 to a decimal = 4.6

Changing Decimals to Fractions

*Discussed in Module 1.
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
35
value of the last digit in the decimal. Reduce the answer if possible, example 0.35 = /100 =
7
/20.
Changing Decimals to Percents

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.

EXAMPLE: Write 0.35 as a percent.

SOLUTION: 0.35 = 35%

Example 1.14: Write 0.09 as a percent.

SOLUTION: 0.09 = 9%

Example 1.15: Write 3.41 as a percent.

SOLUTION: 3.41 = 341%

Example 1.16: Write 0.172 as a percent.

SOLUTION: 0.172 = 17.2%

Example 1.17: Write 6 as a percent.

SOLUTION: 6 = 6.00 = 600%

Example 1.18: Write 0.0352 as a percent.

SOLUTION: 0.0352 = 3.52%

Calculator Tip
If you are using a calculator, you can change a decimal to a percent by multiplying it by 100. For
example, 0.538 = 0.538 × 100 = 53.8%.

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Changing Percents to Decimals

Divide by 100

The simplest way to change percents to decimals is to divide the number by 100.
Example: To convert 75% to decimal format, divide 75 by 100.
75 ÷ 100 = 0.75

Move the Decimal Point to the Left

Another simple way to convert a quoted percentage to decimal format is to move the decimal two
places to the left.
You don’t actually see a decimal, just imagine that it’s at the end, or far right side, of the
number. Imagine that the decimal is followed by two zeroes if that helps (so 75 is 75.00).

Examples:

With more complex numbers, you will just need to move the decimal over two places to the left.

100% = 1
150% = 1.5
75.435% = .75435
.5% = .005

Activity 1 Change each of the following decimals as percent.

1. 0.08= 8% 2. 0.89= 89% 3. 0.612= 61.2% 4. 2= 200% 5. 0.0035= 0.35%

6. 0.315= 31.5% 7. 1.08= 108% 8. 12.88= 1288% 9. 0.95= 95% 10. 0.098= 9.8%

Activity 2 Change each of the following percents as decimal

1. 23 % = 0.23 2. 16 % = 0.16 3. 47 % = 0.47 4. 1 % = 0.01 5. 25 % = 0.25

6. 1.75% = 0.0175 7. 7.5% = 0.075 8. 31.5% = 0.315 9. .18% = 0.0018 10. 231.2% = 2.312
11. 4/5 % = 0.008 12. 9/20 % = 0.0045 13. 1/80 % = 0.000125 14. 13/5% = 0.026
15. 44/5 % = 0.088

HPS 10

Fill in the blanks.

1. A fraction can be converted to an equivalent decimal by divide the numerator by the denominator.
2. A mixed number can be changed to a decimal by changing to improper fraction and divide the
numerator and denominator.
3. Numbers with decimal point and decimal places are called decimals.
4. A decimal can also be defined as a fraction with unwritten denominator of 10 or some power of 10.
5. Decimals are rounded to a specific place value as by: First locate that place-value digit in
the number. If the digit to the right is 0,1,2,3,4 the place-value digit remains the same and
6. If the digit to the right of the place-value digit is 5,6,7,8,9, add one to the place value digit. In either
case (# 5 & 6), all digits to the right of the place-value digit are dropped.
7. 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.
8. To change percents to decimals we simply divide the number by 100.
9. We may also convert a percentage to decimal format by moving the decimal point two places to the left.
10. The formal way of reading 12.25 is twelve tens and twenty-five hundredths.
HPS 10 PTS
Solve the following:

1. Let's say you want to buy an item that normally costs ₱4,050, and it's on sale at 30% off. How
much would you save, and how much would it cost on sale?
 Save: ₱1,215
 Cost on sale: ₱2,835
0.335 2. The population of a municipality grew from 200,000 to 267,000 in one year. Find the
percentage change in population expressed in decimals.
0.88 3. A shopkeeper bought 600 bananas and 800 oranges. He discovered that 8% of bananas and
15% of oranges were rotten. Calculate the percentages of fruits in good condition. Express it in
decimals.
30.77% 4. The total area of a plot is 6,500 meters squared. If 4,500 meter squared are to be
utilized for construction, what percentage in 2-digit decimals will be left without
construction?
0.27 5. When asked to choose their favorite sport, 27% of Filipino adults who follow sports,
selected professional basketball. What decimal is equivalent to 27%?
21% 6. If China accounts for 0.21 of the world’s population. What percent of the world’s
population lives in China?

Multiple Choice

B 1. Write 145% as a decimal.

a. 0.145 b. 1.45 c. 14.5 d. 145

A 2. Write 0.55 as a percent.

a. 55% b. 5.5% c. 0.55% d. 550%

D 3. Write 0.341 as a percent

a. 0.341% b. 0.00341% c. 3.41% d. 34.1%

A 4. Write 7 as a percent.
a. 700% b. 70% c. 7% d. 0.77%

3
D 5. Write /10 as a percent.
a. 3% b. 300% c. 0.03% d. 30%

5
B 6. Write /8 as a percent.
a. 6.25% b. 62.5% c. 0.625% d. 625%

D 7. Write 2 ¾ as a percent.
a. 27.5% b. 2.75% c. 0.275% d. 275%
B 8. Percent is always out of _________.
a. 10 b. 100 c. 1000 d. 110

B 9. In a survey of 500 people, 31% said that they were afraid of flying. What decimal
represents the number of people who said they were afraid of flying?
a. 3.1 b. 0.31 c. 0.031 d. 31

D 10. What direction do I move the decimal to turn the number into a percent?

a. one place to the right c. two places to the left

b. one place to the left d. two places to the right

A 11. Change 0.0618 to percent.

a. 6.18% b. 61.8% c. .618% d. .0618%

C 12. Change 0.321% to decimal.

a. 3.21 b. 0.0321 c. 0.00321 d. 321.00
1
B 13. Express 3 /5 % in decimal.
a. 3.2 b. 0.032 c. 0.0325 d. 32

A 14. Out of 500 marks, James only scored 350 marks while his friend Peter scored 620 out of
800 marks. Calculate their percentages of score in decimals.
a. James 0.70; Peter 0.775 c. James 0.6; Peter 0.675
b. James 1.43; Peter 1.29 d. James 1.34; Peter 1.92

C 15. The cost of television is reduced from 8600 to 7800. Find the percentage reduction in the
price of television in decimals.
a. 0.93 b. 0.903 c. 0.093 d. 9.3

References
https://www.thebalance.com/convert-percentages-and-decimals-315231
BUSINESS MATHEMATH Textbook and Teacher’s Manual - DepEd
Business Math Demystified – Allan G. Bluman
https://braingenie.ck12.org/skills/102091 CONSTANCIA V, LAXAMANA, CPA, LPT
htts://nrich.maths.org/9325
PRAPARED BY
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