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BUSINESS 4
3

MATH
2
Series 1
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Series 2
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A
ny
pa
om
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A BRIEF REVIEW ON
FRACTIONS, DECIMALS AND
PERCENTAGE IN BUSINESS
 What is the importance of knowing
the concept of fractions, decimals
& percentage in their real life
experiences?

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 It is a way of writing
parts of a whole with
Fractions the use of a numerator
and a denominator

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 ▸ Matt sells pizza for a living. A whole
pizza can be sliced into eight parts.
Within five minutes, he can sell 2
slices
PIZZA
or of pizza
sold in 5 minutes

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 Types of Fraction
▸ Proper fraction- numerator is less than the
denominator. (ex. )
▸ Improper fraction- numerator is greater
than the denominator. (ex. )
▸ Mixed fraction- combination of proper
fraction and a whole number. ( ex. )

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 Any number written in a
decimal notation. Decimal
point is used to separate
Decimals
the whole number and the
decimal

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 ▸ Mr. Paul went to market to buy some things.
Before leaving he checked his pocket and
found the following bills and coins.
How much money does
Mr. Paul has?

Answer: Php 186.31

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 Types of Decimal Numbers
▸ Terminating decimals-the decimal part of
an exact decimal number is composed of a
finite number of digits. (ex. 1.3755, 0.5,
10.50)
▸ Non-terminating decimals- these decimals
are those which do not have a finite number
of digits . (ex. 0.33333333, 0.43434343,
0.666666)

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 Is a number or ratio
expressed as a fraction of
100 and is often denoted
Percentage using the symbol “0/0”.

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 ▸ The following is the allocation of John’s
salary allowance worth Php 380.00

Allowance
15% Sav-
ings

50%
Food 35% Rent

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 1.4 Conversion
Fractions to Decimals Decimals to Fractions
In converting Decimals can be
fractions to decimals simply turned into
simply divide the fractions by multiplying
numerator by the it by 100. The product
denominator will be the numerator
and the denominator will
Example;
be 100.
= 10.5
Example;
0.71= =
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 1.4 Conversion
Fractions to Percentage Decimals to Percentage
In converting fractions to In converting decimals
percentage, you will be going to percentage, simply
over the process done of multiply it by 100%.
converting fractions into
Example;
decimals. Then after that
convert decimals to =0
percentage.
= 12%
Example;
=1
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 1.4 Conversion
Percentage to Fractions
In converting percentage
to fractions, simply make the
percentage as the numerator
and put 100% as the
denominator, percentage
symbol will be slashed. You
may simplify if needed.
Example;
= or
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Percentage to Decimals
In converting percentage
to decimals, simply divide
the number by 100%,
percentage symbol will be
slashed & din divide
numerator by the
denominator
Example;
= 15
=0.15
 Sample Problem Solving

 A small pack of gulaman powder requires 7 cups

of water for cooking. How many cups of water
are needed to cook 7 packs of gulaman?

 Solution:
7 cups x 7 packs= 49 cups of water

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 Sample Problem Solving

▸ If a class of 320 students took the exam and 1/8

passed the test, how many students failed the
test?

 Solution:

= 7/8 failed x 320 students

= 280 failed

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 Fundamental Operations of Fractions

 Adding fractions with the same

denominator

Addition Simply copy the denominator and

add the numerator

+ =

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 Fundamental Operations of Fractions

 Adding fractions with the different

denominator

Addition Find the LCD, then divide it to each

denominator and multiply to numerator.

+ = + =+

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 Fundamental Operations of Fractions

 Adding mixed fractions

Convert first mixed fractions to

Addition improper fraction before proceeding to
operation. Simplify if needed.

1 + 1= + or 2

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 Fundamental Operations of Fractions

 Subtracting fractions with the same

denominator

Subtraction Simply copy the denominator and

subtract the numerator

- =

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 Fundamental Operations of Fractions

 Subtracting fractions with the different

denominator

Subtraction Find the LCD, then divide it to each

denominator and multiply to numerator.

- = - =+

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 Fundamental Operations of Fractions

 Subtracting mixed fractions

Convert first mixed fractions to

Subtraction improper fraction before proceeding to
operation. Simplify if needed.

1 - 1= -

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 Fundamental Operations of Fractions

 Multiplying proper and improper fraction

Just multiple all numerators and

Multiplication denominators. Simplify if needed.

x=

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 Fundamental Operations of Fractions

 Multiplying mixed fractions

Convert first mixed fractions to its

Multiplication improper form before proceedings to the
operation

x 1= x =

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 Fundamental Operations of Fractions

 Dividing proper and improper fraction

Take the reciprocal of the dividend

fraction then proceed to multiplication
Division
÷= x

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 Fundamental Operations of Fractions

 Dividing mixed fractions

Convert first mixed fractions to its

improper form before proceedings to the
Division operation. Simplify if needed.

÷ 1= x = x = or 1

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 Fundamental Operations of Decimals

 Adding decimals

Simply write down the numbers, one

Addition under the other, wherein the decimal points
are line-up.
1.110
+ 2.330
3.440

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 Fundamental Operations of Decimals

 Subtracting decimals

Simply write down the numbers, one

Subtraction under the other, wherein the decimal points
are line-up. Then subtract the digits
3.340
- 2.330
1.010

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 Fundamental Operations of Decimals

 Multiplying decimals

Simply multiply as if the decimal

point doesn’t exist.
Multiplication
2.31
x .33
693
693
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.7623
 Fundamental Operations of Decimals

 Dividing decimals

Simply Divide as if the decimal

point doesn’t exist.
Division
18.45
÷ 1.5
1.23

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 Fundamental Operations of Percentage

 Adding percentage

Simply use the basic addition rules

Addition and copy the percentage sign.
50%
+ 10%
60%

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 Fundamental Operations of Percentage

 Subtracting percentage

Simply use the basic subtraction

Subtraction rules and copy the percentage sign.
50%
- 10%
40%

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 Fundamental Operations of Percentage

 Multiplying percentage

Multiply the numbers and divide

the product by 100 and copy the
Multiplication percentage sign
50%
x 10%
500/100= 5%

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 Fundamental Operations of Percentage

 Dividing percentage

Divide the numbers and multiply

it by 100 and copy the percentage sign
Division 50%
÷ 10%
5 x 100= 500%

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Ratio and Proportion
(Part 1)
 Is a mathematical
relationship between
two or more nmbers. It
Ratio is separated by a
semicolon symbol.

1:2
1:2:3

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 Is an equation in which
two ratios that has been
set equal to each other
Proportion
=

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 Direct proportions

 Two quantities may change

in such a manner that if one
Types of Proportion quantity increases, the other
quantity increases. If the
quantity decreases the other
quantity also decreases.

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 Direct proportions

 Example:

If the cost of 1kg of sugar

Types of Proportion is Php 18, then what would
be the cost of 3 kgs of
sugar?

= = =

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 Inverse proportions

 Two quantities may

change in such a
Types of Proportion manner that if one
quantity increases, the
other quantity decreases
and vice versa.

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 Inverse proportions

 Example

If 6 men can paint our

Types of Proportion house in 18 days, how
long will it take 4 men to
do the same job?

= = =

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 Partitive

 This is used to divide a

Types of Proportion number into parts
proportional to the
given.

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 Partitive

 Example:
Mr. A, Mr. B and Mr. C
invested a total of Php
Types of Proportion 49,000.00 to open a store.
Their ratio of their capital
investment is 3:2:2
respectively. Find each
brother’s share of the
investment
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 Partitive

 Answer

3n+2n+2n=49,000
7n=49,000
Types of Proportion n= 7,000

3(7,000):2(7,000): 2(7,000)

21,000 : 14,000 : 14,000

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 Assessment
Test II. Problem Solving
When baking, 3 cups of flour require 5 eggs. If you make
1 cookies requiring 6 cups of flour, how many eggs will you
need?
A menu which serves 5 people requires 3 cups of flour. How
2 many cups of flour are needed for the menu to serve 20
people?
3 A supply of food lasts for 6 days for 20 families. How
long would the supply last if 4 more families have to be
supplied?
4 Forty liters of water is transferred into 3 containers
in the ratio 1:3:4. How much water is in each
45 container?
 Problem Solving

If a class of 120 students took the Business Math exam and 3/5
passed the test, how many students failed the test?

A gadget costs PhP2000 before the 12% VAT. How much is

the total cost of the gadget after VAT?

Miguel agrees to lend you money for a monthly interest

of 12%. How much will you pay him next month if you
borrowed PhP500?
A house and lot in a certain subdivision is being sold for
PhP1,013,450. If the lot measures 210 square meters,
what is its cost per square meter?
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 Answers
Problem Solving

1 When baking, 3 cups of flour require 5 eggs. If you

make cookies requiring 6 cups of flour, how many
eggs will you need?

Solution;

= = =
4
10 eggs
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 Answer
Problem Solving
A menu which serves 5 people requires 3 cups of
2
flour. How many cups of flour are needed for the
menu to serve 20 people?

Solution;

= = = 12 cups
4

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 Answer
Problem Solving

A supply of food lasts for 6 days for 20 families.

3 How long would the supply last if 4 more families
have to be supplied?

Solution;

= = = 5 days
4

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 Answer
Problem Solving

Forty liters of water is transferred into 3

4
containers in the ratio 1:3:4. How much water
is in each container?

Solutions:
1n:3n:4n= 40
8n=40
N= 5
1(5):3(5):4(5)=40 5:15:20=40
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