1 SENIOR HIGH SCHOOL

BUSINESS
MATHEMATICS
Quarter 1 – Module

ACEBA Science & Tech. Institute (ASTI) Inc.

 Business
Mathematics
Quarter 1 Module 1 Week 1
Fractions, Decimals, and
Percentage

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HOW TO USE THIS MODULE?

Before starting the module, I want you to set aside other tasks that will disturb you
while enjoying the lessons. Read the simple instructions below to successfully enjoy the
objectives of this kit. Have fun!

1. Follow carefully all the contents and instructions indicated in every page of
this module.

2. Write on your notebook the concepts about the lessons. Writing

enhances learning, that is important to develop and keep in mind.

3. Perform all the provided activities in the module.

4. Let your facilitator/guardian assess your answers using the answer key card.

5. Analyze conceptually the posttest and apply what you have learned.

6. Enjoy studying!

PARTS OF THE MODULE

 Expectations - These are what you will be able to know after completing the lessons in the
module.
 Pre-test - This will measure your prior knowledge and the concepts to be mastered throughout the
lesson.
 Looking Back to your Lesson - This section will measure what learnings and skills did you
understand from the previous lesson.
 Brief Introduction- This section will give you an overview of the lesson.
 Activities - This is a set of activities you will perform with a partner.
 Remember - This section summarizes the concepts and applications of the lessons.
 Check your Understanding - It will verify how you learned from the lesson.
 Post-test - This will measure how much you have learned from the entire module
 What I Need to Know

This module was written for you to accomplish at home. It was carefully designed so that
you can work at your own pace and allow self-discovery of the concept/s through activities that
you will (be able to) perform. Activities were also selected to allow independent learning which
also aims to develop (the) students’ reading comprehension skills through understanding (the)
written texts.

After going through the module, you are expected to:

1. Express a fraction to decimal and percent forms and vice versa:

2. Give real-life situation to illustrate (the) fraction, decimal, and percentage:
3. Solve problems involving fraction, decimals, and percentage.

What I Know

I - Fill in the blanks

Instructions: Identify the following terms. Then, choose the answers from the pool of answers
which are strategically placed below.

_____________ 1. It is a numerical quantity that is not a whole number.

_____________ 2. It refers to a rate, number, or amount in each hundred.

______________ 3. It is related to or denoted to a system of numbers and arithmetic

based on the number ten, tenth parts, and powers of ten.

_____________ 4. It is the number located above the line in a common fraction.

_____________ 5. It is the number located below the line in a common fraction; it is
also classified as the divisor.

DECIMAL DENOMINATOR FRACTION

NUMERATOR PERCENTAGE

II. Read, analyze, and answer the following questions below. Then, select the letter that
corresponds to your correct answer. In the event that your correct answer is not on the
given choices,” write the corresponding precise answer on the given question instead.

____ 1. A small pack of gulaman powder requires 1 ¾ cups of water for cooking. How
many cups of water are needed to cook gelatin that is composed of 7 ½ packs of gulaman?

1 7 3 1
A. 13 8 B. 11 4 C. 12 4 D. 10 2
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____ 2. A complete set of a grade school uniform requires 1 ¾ meters of white cloth
for the blouse and 2 1/3 meters of blue cloth for the pants. How much clothing material of white
cloth is required for 35 sets of uniform?
7
A.81 2 B. 7 C. 61 1 D.
3 4 4 3
____ 3. If a class of 120 students took the Business math exam and 3/5 passed the
test, how many students failed the test?
A. 120 B. 48 C. 72 D. 24

____ 4. Len bought a lot measuring 450 square meters. If 25 sq. m. is allotted for a
storage room, what fraction of the entire lot is the storage room?

1 2 3 4
A. 18 B. 18
C. 18 D. 18

_____ 5. Convert 5/8 to percentage.

A. 6.25 % B. 62.5 % C. 0.625 % D. 625 %

LESSON 1 - FRACTIONS
TAKE A SLICE

For no reason, quarantine days make us hungry every minute. The photo shown above is a
rectangular cake that has been cut into several parts. How many slices can you eat in one
seating?

Can you help your mom cut the cake considering the number of persons at your home and
the person who needs to eat more than the others? How can you use some of the ideas of
fractions that you have learned in school to show to all the members in your family that you
divided the cake according to their needs?
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WHAT’S IN

ACTIVITY 1 – Quarantine needs Budgeting.

Nowadays, good budgeting is very important for

us to survive the effects of quarantine to our
financial budget by filing out the circle below.
Make use the sample budget pie chart above as
your guide.

ACTIVITY 2 – COLOR CONPLETE ME!

Materials: Colors/Colored Pens (Red, Blue, Black)

Use your colored pens to shade the boxes below.

½ Red

1/4 Blue

3/4 Black
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What’s New

Changing Fractions to Decimals. When a fraction is converted to a decimal, it will be in

one of two forms: a terminating decimal or a repeating decimal.
(Bluman, A., 2006)

To change a fraction to a decimal, divide the numerator by the denominator.

Example: Convert 3/8 to a decimal.
Solution: 0.375
8 3.000
24
60
56
40
40
0
Hence, 3/8 into decimal is equal to 0.375.

A mixed number can be changed to a decimal by first changing it to an improper fraction

and then dividing the numerator by the denominator. (Bluman, A., 2006)

Example: Change 7/11 to a decimal.

Solution:
0.6363
11 7.0000
66 REPEATING DECIMAL or
40 recurring decimal is decimal
representation of a number whose
33 digits are periodic and infinitely
70 repeated portion is not zero.
66
40
33
7

Hence, = 7/11 into decimal is equal to 0.6363…

VINCULUM
a horizontal line drawn
´
The repeating decimal can be written as 0.63 over a group of terms in
a mathematical
expression to indicate
that they are to be
operated on as a single
entity by the preceding or
following operator.
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Example 1: Convert 1/6 to decimal.

Solution:
0.166…
6 ⟌ 1.000 REPEATING DECIMAL or
- 6 recurring decimal is decimal
40 representation of a number whose
- 36 digits are periodic and infinitely
40 repeated portion is not zero.
- 36
4

Hence that 1/6 = 0.166… or 0.16

´

Example 2: Convert 4 3/5 to decimal.

Solution:

Change the mixed fraction into improper fraction.

4 3/5 = 23/5

4.6
5 ⟌ 23.0
- 20
30
- 30
0

Hence: 4 3/5 = 4.6

What’s More

Independent Activity 1:

Exploring Fractions Changed into Decimals

When fraction is changed into decimals, like ice turned into water, it changes
its form; but does not change its value.
Change each of the following fractions to a decimal:

a. 7 /8
b. 5/6
c. 13/20
d. 7 /12
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e. 5 3

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Independent Assessment 1:

Paper Folding Activity for Changing Fraction to Percent:

Materials Needed: pencil, ruler, and paper.

1.) Fold a line on your paper from one side of the paper to the other.
Use a ruler and pencil to draw in the line.

2.) Fold the line on top of itself so that the fold contains the given
point. Unfold the paper and draw a line through the crease with a
ruler and pencil.

Guide Questions:

1.) After folding the paper into half, what do you notice? Can you get how many percent can be
seen if the paper is folded?

2.) Message a Friend. Compare your answer with him/her. Did they get the same answer?

Changing Fractions to Percent. To change a fraction to a percent, change the fraction to a

decimal (i.e., divide the numerator by the denominator) and then move the decimal two places to
the right and affix the percent sign. (Bluman, A., 2006)

Example 1: Change 3/5 into percentage.

Solution:

Divide 3 by 5 as shown:

0.6
5 ⟌ 3.0
- 30
0
Hence: 3/5 = 0.6 or 60%

3
Example 2: Change 2 into percentage.
4
Solution:

Change first the mixed number into improper fraction.

3 11
2 =
4 4
2.75
4 ⟌ 11.00 3
- 8 Hence: 2 = 2.75 or 275%
4
30
 - 28
20
- 20
0

Take the Challenge FINDING THE PART

A percent word problem has three values:
the Base (B) or whole, the Rate (R)
or percentage, and the Part (P).

Problems can be stated as follows:

Find 20% of 60.
What is 20% of 60?
20% of 60 is what number?

In this type of problems, you are given the base and the rate and
are asked to find the part.
Use the formula Part = Rate × Base. Just be sure to change the
percentage to a decimal or fraction before multiplying.

Change this in decimal by

Example: Find the 60% of 90. moving the decimal point twice
going to the right. Result: .60

Solution:
Change the percent to a fraction and multiply:

60 90
× All whole numbers have invisible
100 1 denominator of 1.

Change the decimal into

fraction. Check its place value.
Result: Hundredths, 60/100

60 90 5400
× = =54 %∨.54
100 1 100

Independent Assessment 2.

Answer the following:

1. A salesperson sold a chair for P680.00 and a Pillow for P200.00. If the commission rate is
12.5%, find the person’s commission.
A. P 90.00 B. P 85.00
C. P 25.00 D. P 110.00
2. A person bought a secondhand car for P87,000 and made a 15% down payment. How much
was the down payment?
A. P 6, 430.00 B. P13, 050.00
C. P 1, 305.00 D. P 643.00

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3. Department Store employs 125 people and must hire an additional 20% for the holiday season.
What is the total number of employees needed for the holiday season?
A. 20 B. 25
C. 15 D. 10

4. A suit that is normally sold for P16,750 is on sale at 12% off. How much will be saved by
purchasing the suit while it is on sale?
A. P12,000.00 B. P14,740.00
C. P12 D. P2,010.00

5. The market price of a share of stock one year ago was P50. Since then, the market price has
increased by 8%. Find the increase in the market place.
A. P4.00 B. P50
C. P8.00 D. P12

What I Have Learned

Definition of terms

Fraction simply tells us how many parts of a whole we have. It is composed of

numerator and denominator.
Numerator is the upper portion of the fraction.
Denominator is the lower portion of the fraction.
Vinculum a horizontal line drawn over a group of terms in a mathematical
expression to indicate that they are to be operated on as a single entity by the preceding or
following operator.
Terminating Decimal are those numbers which come to an end after few repetitions
after decimal point.
Repeating Decimal or recurring decimal is a decimal representation of a number
whose digits are periodic and infinitely repeated portion is not zero.
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
dividing the numerator by the denominator.
To change a fraction to a percent, change the fraction to a decimal and then move the
decimal two places to the right and affix the percent sign. (Bluman, A., 2006)
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What I Need to Reflect

How do you and your family cope up with the financial crisis that we are
encountering while we are trying to overcome the pandemic?
Like fractions, you can plan and divide your available resources in order for you to
cope up with the financial crisis you are encountering. Prioritize the needs of the family and
disregard for the mean time the wants. You’ll be surprised that what you have is enough for
everybody.
Even the word of God tells us to believe that what we have will always be enough or
more than what we imagine because He will never leave us alone.
In the parable of fishes and loaves, we can see that in time of hunger; what the
people had will multiply according to the will of God because of their faith.

What I Can Do

Great Ideas! Meal planning is one way to divide your available food resources at
home. Check your kitchen cabinets, refrigerator or anything alike where you store your
foods. Stretch your food resources into 1week meal plan. Remember that in a day you
have breakfast, lunch and dinner. If you are taking snacks, you may also put it in your meal
plan. Show it to your mother/father/guardian if what you have created is feasible. Good luck


Assessment

Answer the following:

1. A motorcycle was sold for P80,000. If the salesperson’s commission was 7%, find
the amount of the person’s commission.

2. A railroad inspector inspects 360 railcars. If 95% passed, how many cars passed
the inspection?

3. If the regular price of a picture frame is P25 and the price tag is marked 30% off,
find the sale price.

4. A quality control inspector found that 1.2% of 2,500 mobile phones inspected
were defective. How many mobile phones inspected were not defective?
 5. A manufacturer of an anti-inflammatory drug claims that the drug will be effective
for 6 hours. An independent testing service determined that the drug was effective
for only 80% of the length of time claimed by the manufacturer. Find the length of
time the drug will be effective as determined by the testing service.
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References

BOOKS

Bluman, Allan G., 2006 Business Math Demystified A Self Teaching Guide. pp. 25-27; pp.36-38;
pp.40-41. United States of America. McGraw-Hill Companies, Inc
Licuanan, Patricia B., et.al, 2016 Teaching Guide for Senior High School Business
Mathematics.pp.21-22. Quezon City, Philippines. CHED.
st
Chua, Simon L., et.al, 2018 Soaring 21 Century Mathematics Grade 11 Business Mathematics.
p.89; p.93. Quezon City, Philippines. Phoenix Publishing House.

ONLINE AND ELECTRONIC RESOURCES

https://slideplayer.com/slide/10322488/#:~:text=1%20FRACTIONS%20Fraction %3A%20a
%20numerical,a%20common%20fraction%3B%20a%20divisor. Retrieved June 2, 2020
https://www.lexico.com/definition/decimal. Retrieved June 2, 2020
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Name: __________________ Grade Level: ______ Score: _________

Teacher: _______________________ School: ______________________________

Worksheet Week 1 - Activity 1

Objectives: To be able to express fractions to decimals and percent forms and vice versa
Learning Content: Fractions, Decimals and Percentage

I. Direction: Convert the fraction to a decimal.

1
1.
6

2
2.
12

3
3. 2
1000

3
4.
8

1
5.
2

II. Direction: Convert each to percent.

1
1.
7

1
2. 1
6

4
3.
5

2
4. 2
7

5
5.
6

Worksheet Activity 2.

Answer the following questions.

1. The sales tax on a television set is P30.10. Find the cost of the television set if the tax rate is 7%.
2. There are 40 students enrolled in Business Math 101. If 15% of the students were absent on a certain
day, how many were absent?
3. An instructor announced that 25% of his students received an A on the last test. If 8 students received
an A, how many students took the test?
4. A business office bought a used copy machine for P36,000, which was 75% of the original price. What
was the original price of the copier?
5. A suit that is normally sold for P16,750 is on sale at 12% off. How much will be saved by
purchasing the suit while it on sale?

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Answer Key
 What I Know What’s More

I. 1. Fraction Independent Activity 1

2. Percentage 1. 0.875
3. Decimal ´
2. 0.83
4. Numerator 3. O.65
5. Denominator ´
4. 0.583
´
5. 5.66
II. 1. A
2. C Independent Assessment 2
3. B 1. D
4. A 2. B
5. B 3. B
4. D
5. A

Assessment Worksheet

Activity 1
1. P56,000 I. ´
1. 0.16
2. 342 ´
2. 0.416
3. P17.50 3. 2.003
4. 2,470 4. 0.375
5. 0.5
5. 4.8 hours
II. 1. 14.29%
2. 117%
3. 80%
4. 228.6%
5. 83.33%

Activity 2

1. P 430
2. 6
3. 32
4. P 48,000
5. P 2,010

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