BUISNESS MATH AND FINANCE

08:30 – 10:00 AM

Instructor: Rauel G. Andaya, CPA, MBA

FB Account: “Ral Andy”
Email Address: nazrauelan@gmail.com
FRACTION
___________________________________

Three main types of fractions

1. Proper fractions
2. Improper fractions
3. Mixed fractions

Fraction - is defined as a small or tiny part,

amount, or proportion of something. It has a
numerator and denominator.

Proper fraction – a fraction where the

numerator is less than the denominator.

Example:

3/5

Improper fraction – a fraction where the

numerator is greater than the denominator.

Example:

9/5
Mixed fraction – is the combination of a
natural number and fraction. It is basically
an improper fraction.

Example: 2 1/3

How to add (or subtract) two fractions?

1. Find the least common denominator.

2. Write both original fractions as equivalent
fractions with the least common
denominator.
3. Add (or subtract) the numerators.
4. Write the result with the denominator.

Example:

1 3
__ + __
3 7

The least common denominator is 21

1 3 1.7 3.3
__ + __ = __ + __
3 7 3.7 7.3
7 9 16
__ + __ = ___
21 21 21

How to multiply two fractions?

1. Multiply the numerator by the numerator.

2. Multiply the denominator by the
denominator.

Example:

1 5 1.5 5
__ x __ = ____ = ___
4 6 4.6 24
How to divide two fractions?

1. Multiply by its reciprocal

Example:

3 5 3 7 3.7 21
__ / __ = __ . __ = ___ = ___
4 7 4 5 4.5 20

Mixed numbers can be written as an

improper fraction and an improper fraction
can be written as a mixed number.

Example:

2
Write 7 __ as an improper fraction
5

2 7 2
7 __ = __ + __
5 1 5

7.5 2
= ___ + __
1.5 5
 35 2 37
= ___ + __ = ___
5 5 5

11
Write ___ as a mixed number in simple
form.
7

11
__ = 11 / 7 = 1 R 4
7

11 4
Therefore __ = 1___
7 7

A fraction is in lowest terms when the

numerator and denominator have no
common factor other than 1. To write a
fraction in lowest terms, divide the
numerator and denominator by the greatest
common factor.

Example:

45
Write __ in lowest terms.
75

45 and 75 have a common factor of 15.

45 45 / 15 3
__ = ______ = ___
75 75 / 15 5

How to convert fractions to decimals?

 In fractions, the numerator is the

number above the line and the
denominator is the number below.

 The line in a fraction that separates the

numerator and the denominator
represents division.
  To convert a fraction to a decimal, divide
the numerator by the denominator.

Example:

4/5 = 0.8

75/100 = 0.75

3/6 = 0.5

How to convert decimals to percentage?

To convert decimals to percentage, multiply

the decimal by 100 and add a percentage
(%) sign.

Example:

0.8 = 0.8 x 100 = 80%

0.75 = 0.75 x 100 = 75%

0.5 = 0.5 x 100 = 50%

How to convert percentage to fraction?

Example:

38 19.2 19
38% = ___ = ____ = ___
100 50.2 50

To check:

19
___ = 0.38
50

0.38 x 100 = 38%

25 5.5 5 5.1 1
25% = ___ = ___ = ___ = ___ = ___
100 20.5 20 5.4 4
 36 9.4 9
36% = ___ = ___ = ___
100 25.4 25

45 9.5 9
45% = ___ = ____ = ___
100 20.5 20

140 14.10 14 7.2 7

140% = ____ = _____ = ____ = ____ = __
100 10.10 10 5.2 5

2
or 1
____
5

280 28.10 28 14.2 14

280% = ____ = _____ = ___ = ____ = ___
100 10.10 10 5.2 5

335 67.5 67 7
335% = ____ = ____ = ___ or 3 ___
100 20.5 20 20
 0.15 0.15 x 100 15
0.15% = ____ = ________ = ______
100 100 x 100 100.100

5.3 3 3
= _______ = _____ = ____
100. 20.5 100.20 2000

0.025 1000 25
0.025% = _____ x _____ = ________
100 1000 100.1000
 25 1
= _________ = ____
25.4 . 1000 4000

1 97
32 ___ ___
1 3 3 97 100
32 __% = _______ = ____ = ___ / ____
3 100 100 3 1
___
1

97 . 1 97
= ___ ____ = ____
3 . 100 300