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The study of numbers and the ways they are used in making calculations is called arithmetic. In arithmetic, there are four fundamental operations or basic processes. These are addition, subtraction, multiplication, and division.

Number and Numeral

A number is one or more units or things. A number that denotes one or more whole units is a whole number or an integer. A number that denotes a part or portion of a unit is called a fraction. A mixed number is a combination of a whole number and a fraction. A number preceded by a decimal point and whose value is less than one unit is called a decimal.

Combination of a whole number and a decimal is a mixed decimal. A decimal fraction or decimal is another way of representing a fraction whose denominator is in the power of 10. For example, the fraction 7/10 represents 0.7 in decimal. A complex decimal is a number consisting of a decimal or mixed decimal and a fraction. Examples are 0.33 1/3 and 0.66 2/3.

Numeration System
A system of reading and writing numbers is a numeration system. This consists of symbols and rules or principles on how to use theses symbols. Our system of reading and writing numbers is the decimal system or the Hindu-Arabic system. Ten digits are used --0,1,2,3,4,5,6,7,8, and 9. This system is based on groups of ten. It uses the place value concept.

Place Value

Place value of a digit determines its value and each place has a value ten times as that of the place to the right.

Place value chart for whole numbers:

PERIODS units thousands PLACE NAMES ones, tens, hundreds thousands, ten thousands, hundred thousands

billions trillions

millions, ten millions, hundred millions

Billions, ten billions, hundred billions trillions,

quadrillions quadrillions,..

Place value chart for mixed decimals

digits 3 1 4 . 2 7 5 6 Place names hundreds tens ones decimal point tenths hundredths thousandths ten-thousandths


Write in figures.

1. six hundred nineteen billion, eight hundred four million, eleven thousand and seven thousandths. 2. ten million, three hundred forty-four thousand, five hundred twenty-one. 3. three thousand four hundred fifty-two ten thousandths. 4. ninety trillion, eighty million, twenty thousand.

Write in words:
1. 2. 3. 4. 5. 346,745 400,352,081 27,357,462.5 269,458.25 80,001.02003


Write in words.
1. 2. 3. 4. 5. 37,569 29,058 346,745 27,357,462.5 251,000,000.0001

Write in figures.
1. Twelve million, three hundred fortythree thousand, five hundred twenty-one. 2. Three hundred four million, seven hundred nine thousand, four hundred six. 3. Three thousand four hundred fifty-two ten thousandths. 4. Two million, five thousand pesos. 5. Three thousand, one hundred twelve dollars and thirteen cents.

Fundamental Operations on Whole Numbers and Decimals

A. Addition
Addition is the process of combining two or more similar numbers or quantities. Thus, seven pesos can be added to three pesos, the sum is ten pesos. But seven pesos cannot be added to three dollars. Addends are numbers to be added. The answer in addition is called sum or total.

Laws of Addition
1. Commutative Law: We can change the order of the addends without changing the sums. Ex: 3+4 = 4+3 2. Associative Law: We can change the grouping of the addends without changing the sums. Ex: (3+4)+6 = 3+(4+6) 3. Identity Law: Zero is the identity number in addition. If we add zero to a certain number, the answer is the certain number. Ex: 8 + 0 = 8 ; 0 + 2 = 2

B. Subtraction
Subtraction is the process of taking one number from another showing how much is left. It is the inverse of addition. The larger number from which something is to be subtracted is called the minuend. Subtrahend is the smaller number to be subtracted. The answer is called difference or remainder. Like in addition, only similar numbers can be subtracted.

C. Multiplication
Multiplication is the process of combining equal addends as many times as there are units in another number. Hence, it is repeated addition. The answer in multiplication is the product. The number to be multiplied a certain number of times is called the multiplicand. The number of times it is to be added or multiplied is called the multiplier. Two or more numbers that are multiplied together are called the factors. The multiplier and the multiplicand are factors of the product.

Properties or Laws of Multiplication

1. Commutative Property: We can change the order of the factors without changing the products. Ex: 3x4 = 4x3 2. Associative Property: We can change the grouping of the factors without changing the products. Ex:(3x4)x5 = 3x(4x5) 3. Zero Property: The product of zero times any number is zero. Ex: 0x5 = 0 ; 15x0 = 0

4. Identity Property: The multiplicative identity element is one. A certain number multiplied by one is that certain number. Ex: 1 x 5 = 5 ; 17 X 1 = 17
5. Distributive Property: Renaming a factor as an addition expression will give the same product as simply multiplying the factors. Ex: 5 x (10+3) = 5 x 13 ; 65 = 65

D. Division
Division is the process of finding how many times one number is contained in another. It is the process of separating a number into a given number of equal parts. It is the inverse of multiplication and a short method of subtraction. The dividend is the number to be divided or to be separated into equal parts. The divisor is the number by which the dividend is divided. The quotient is the answer in division.

E. Averages
Simple Average
To get the simple average, we get the sum of all the given values and divide the sum by the number of values. Example: Find the average of the following grades: 85%, 78%, 87%, 80%,83%,90% Sum is 503% ; the average is 503/6 = 83 5/6%

Weighted Average
To get the weighted average, we multiply the quantities by the measures involved. Then, we divide the sum of the products by the sum of the quantities. EX: a sewer made 10 bags. On 3 bags, she spent 2 hours each, on 4 bags, 3 hours each; and on 3 bags, I hour each. What was the average time spent on each bag?

3 bags x 2 hours = 6 hours 4 bags x 3 hours = 12 hours 3 bags x 1 hour = 3 hours ________________________ 10 bags 21 hours 21hours / 10 bags = 2.1 hours or 2 hours and 6 minutes

F. Four Fundamental Operations in Business

Profit is the amount by which the sales are greater than the cost of goods sold and the operating expenses. Margin also means gain or profit.

The formula in computing profits is:

Gross Sales - Sales Returns and Allowances ___________________________ Net Sales - Cost of Goods Sold ___________________________ Gross Profit - Operating Expenses ___________________________ NET PROFIT

Define the following terms(discuss briefly):

1. Gross sales 2. Refunds 3. Net sales 4. Cost of goods sold or buying price 5. Inventory 6. Gross profit 7. Operating expenses 8. Net profit 9. Gross loss 10. Net loss