BUSINESS

MATHEMATICS
T. ELVIRA L BALIAG
 FUNDAMENTAL
OPERATIONS ON
FRACTIONS, DECIMALS,
AND PERCENTAGES
 OBJECTIVES
At the end of the lesson, the students should be able to:
• Perform fundamental operations on fractions and
decimals;
• Express fractions to decimals and percent forms and
vice versa;
 OBJECTIVES
At the end of the lesson, the students should be able to:
• Illustrate how decimals and fractions can be written in terms of
percent;
• Give real-life situations to illustrate fractions, decimals, and percent;
and
• Solve problems involving fractions, decimals, and percent.
 DEFINITION OF TERMS

• _______________ – a number composed of a numerator

and a denominator which are separated by a fraction
bar. It can be interpreted as a quotient with the numerator
being the dividend and the denominator being the divisor.
 DEFINITION OF TERMS

•______________– a fraction whose numerator

is less than the denominator.
•______________– a fraction whose numerator
is greater than or equal to the denominator.
 DEFINITION OF TERMS

• ___________– a combination of an integer and a

fraction.
• ___________– fractions with similar denominators.
• ___________– fractions with different denominators.
 DEFINITION OF TERMS

• _________ – the least common denominator or the

least common multiple of the denominators of
fractions.
• _________– fraction in lowest terms, the numerator
and denominator have no common factor except 1.
 DEFINITION OF TERMS

• _________ – a number written using decimal notation,

separated by a decimal point.
• _________ – a number that represents the number
per hundred. It has a percent a percent sign (%)
attached to it.
 SURVEY
Rice Meals Biscuits Sandwiches/
Pasta
Male
Female
Total
 ANSWER ME!
𝟐 𝟏 𝟐 𝟏 𝟕 𝟑 𝟓 𝟕 𝟓 𝟐
+ + + + −
𝟑 𝟑 𝟓 𝟓 𝟖 𝟖 𝟗 𝟗 𝟗 𝟗
𝟐 𝟏 𝟓 𝟕 𝟑 𝟖 𝟓 𝟕 𝟐 𝟓
− × × ÷ ÷
𝟑 𝟑 𝟗 𝟗 𝟒 𝟗 𝟗 𝟗 𝟕 𝟕
𝟏. 𝟐𝟎 𝟑. 𝟓𝟎 𝟏𝟏. 𝟎𝟎 𝟏. 𝟓𝟎 𝟏𝟐. 𝟓𝟎
+ 𝟏. 𝟏𝟎 − 𝟐. 𝟕𝟎 ÷ 𝟏. 𝟏𝟎 × 𝟑. 𝟎𝟎 ÷ 𝟐. 𝟎𝟎
 WHICH IS WRONG?

𝟏 𝟒 𝟔 𝟏𝟎
• , , ,
𝟑 𝟓 𝟕 𝟗
𝟏𝟏
• 𝟏 𝟐𝟏 𝟒
,𝟏 , ,
𝟏𝟑 𝟑 𝟑𝟒 𝟏𝟖
𝟏𝟏 𝟔 𝟒 𝟐
• , , ,
𝟕 𝟓 𝟑 𝟐
𝟐 𝟒 𝟔 𝟖
•, , ,
𝟕 𝟏𝟒 𝟐𝟎 𝟐𝟖
𝟏 𝟏 𝟐 𝟒
•𝟑
,𝟏 ,𝟐 ,𝟑
𝟑 𝟓 𝟓
ADDITION/SUBTRACTIONS OF FRACTIONS

1. Similar Fractions
•Add/subtract the numerators, then copy
the denominator.
•Simplify the result if necessary.
 ADDITION/SUBTRACTIONS OF FRACTIONS

2. Dissimilar Fractions
•Use the LCD to make fractions similar
•Follow methods in adding/subtracting
similar fractions
 ADDITION/SUBTRACTIONS OF FRACTIONS

3. Mixed Numbers
•Add/subtract the integer parts.
•Add/subtract the fractional parts. If the result is an
improper fraction, find its equivalent mixed number.
•Add the results in (a) and (b), and simplify.
 MULTIPLICATION OF FRACTIONS

•Multiply the numerators and denominators,

then simplify. To multiply mixed numbers,
convert the mixed numbers into improper
fractions then multiply the numerators and
denominators.
 DIVISION OF FRACTIONS
•Multiply the dividend by the reciprocal of
the divisor. To divide mixed numbers,
convert the mixed numbers into improper
fractions then proceed to multiplication
 ADDITION/SUBTRACTION OF
DECIMALS AND PERCENTAGES
• Align the decimal points.
• Introduce trailing zeros such that the numbers being
added or subtracted have the same number of decimal
places.
• Add/subtract the numbers as if adding/subtracting
integers, then copy the decimal point.
 MULTIPLICATION OF DECIMALS
AND PERCENTAGES
• Multiply the decimals or percentages as if they were
integers.
• If one of the numbers being multiplied has m decimal places
and the other has n decimal places, then their product has m
+ n decimal places. Place the decimal point accordingly.
 DIVISION OF DECIMALS AND
PERCENTAGES

• Multiply both the dividend and divisor by 10n.

• Perform long division. Place the decimal point directly above
the decimal point in the dividend. Add the trailing zeros to
the dividend until the remainder becomes 0 or the digits of
the quotient form a recognizable pattern, making it a
repeating, nonterminating decimal.
 CONVERSION
Fractions Decimal Percent

1
2
2
5
 CONVERSION
1. Converting Fractions to Decimals
• Divide the numerator by the denominator.
• If the quotient is nonterminating, determine the group of
one or more digits that eventually repeat, and abbreviate
using a vinculum (bar/segment on above the number/s)
 CONVERSION
2. Converting Decimals to Fractions
10𝑛
• If n is finite, multiply the decimal by 10 𝑛 , where n is
the number of decimal places.
• If
n is infinite, isolate part of the decimal that does
not repeat and convert it into fraction.
 CONVERSION
3. Converting Decimal to Percentage – multiply
the decimal by 100 and attach a percent sign.
4. Converting Percentage to Decimal – divide
the percentage by 100 and take out the
percent sign.