BUSINES MATHEMATICS

Self -Learning Module 1 – 2nd Semester (3rd Quarter) SY 2020-2021

Message for the learner:

This module is intended to help you learn the basics of Business Mathematics. It is hoped that this
will help you appreciate the reading contexts of the subject and will allow you to practice the lessons
presented. Likewise, this will provide a venue for you to utilize your mathematics skills, applied to
business-related subject you are currently taking in the SHS curriculum.

In the beginning of each lesson, you will find the topics to be discussed in this module. You will then
be asked to answer the pretest to assess how much do you know about the subject. There will be a
short review of your previous lessons related to the topic. Then, you will discover what the learning
episode is about. Once the concepts were presented, you will do self-check exercise that will lead to
an application task. Finally, you will be guided in managing your takeaways.

Please read this module ahead of the scheduled online classes and prepare questions on topics where
you encounter difficulties. Please feel free to send in your questions through our group chat or through
private message. All relevant questions will be discussed during online classes. Suggestions on how
we can improve our new normal classes are also welcome.

Please use the Answer sheets provided and send it back to me for checking and validation.

Enjoy learning Business Mathematics!

Lesso Fractions
ns 1

These are what you will be able to know after completing the lessons in the
SLeM - Business Mathematics

Content Standard: The learners demonstrate an understanding of Fractions Performance

Standards: The learners are able to solve exercises and problems involving factions
Most Essential Learning competencies: The learner Express:
a. fractions to decimal and percent forms
b. decimals to fractions and percent forms
c. percent to fractions and decimal forms
d. Give real-life situations to illustrate fractions, decimals, and percent
ABM_BM11FO-Ic-4
e. Solve problems involving fractions, decimals, and percent ABM_BM11FO-Id-5
Directions: Choose the letter of the best answer. Use a separate sheet of paper for
your answers.

B 1. What is the next fraction? 4/7, 8/14, 12/21, ______

a. 20/35 b. 16/28 c. 24/42 d. 16/35

B 2. What is the greatest common factor of 12, 20, and 40?

a. 3 b. 4 c. 10 d. 12

A 3. What is the common factor of the numerator and denominator of the fraction which is in lowest
term?
a. 1 b. 2 c. 5 d. 10
C 4. What is the least common multiple of 5 and 6?
a. 15 b. 24 c. 30 d. 36

C 5. 5/8 is equivalent to each fraction in which group?

a. 10/24, 15/32, 20/40 c. 10/16, 15/24, 20/32
b. 15/32, 20/40, 25/48 d. 6/16, 7/24, 8/32

C 6. Which is the least fraction in the group: 2/3, 8/9, 3/5, 6/7?
a. 2/3 b. 8/9 c. 3/5 d. 6/7

A 7. Which fraction is equivalent to 5/9?

a. 25/45 b. 10/27 c. 15/18 d. 20/45

D 8. What is the missing term in the equality of fraction: 9/12 = 27/n?

a. 12 b. 24 c. 30 d. 36

C 9. 2 2/5 is the simplest form of what fraction?

a. 24/8 b. 42/20 c. 12/5 d. 36/15

D 10. What is the least common denominator of this set of fractions: 4/6, 3/6, 5/9?

a. 72 b. 24 c. 36 d. 18

B 11. What is the sum of 1/8 + 5/8 + 7/8?

a. 1 1/8 b. 1 5/8 c. 2 1/8 d. 2 5/8

A 12. What is the difference between 11/12 and 5/12 in lowest term?
a. 1/2 b. 1/3 c. 1/4 d. 1/12
C 13. What is the value of “n” in the equation 3/4 + 1/3 + 5/6 = 9 + 4 + 10 ? n
a. 6 b. 8 c. 12 d. 18
C 14. If 4 quarts of apple juice are mixed with 5 quarts of cranberry juice and 3 quarts of grape
juice, what part of the total mixture is apple juice?
a. 1/6 b. ¼ c. 1/3 d. 4/9

B 15. Which of the following is greatest?

a. 2/3 x 1 b. 2/3 ÷ 2/3 c. 1 - 2/3 d. 4/9

A. On Fractions Measures of Variation:

When a whole quantity is divided into parts, each part is called a fraction. The number on top
is called the numerator and the number below is called the denominator. The denominator
gives the number of equal parts in the whole quantity while the numerator gives how many of
these equal parts are used.

A fraction is in its lowest or simplest form if the numerator and denominator cannot be
divided by the same number other than 1.

Operations on Fractions:

1. In adding like fractions, that is, the denominators are the same, simply add the
numerators and place the sum over the same denominator. Simplify the results
whenever necessary.

For unlike fractions, that is, the denominators are unlike, determine the least common
denominator (LCD). The LCD is the least common multiple of the donominators of the
fractions, and unite each fraction into its equivalent fraction with LCD as its denominator.
Now that the denominators are like, add the numerators.

2. In subtracting like fractions, subtact the numerators and place the difference over the
common denominator. Simplify the results whenever necessary.

For unlike fractions, find the LCD. Change each unlike fraction to an equivalent fraction with
the LCD as the common denominator. Subtract the resulting like fractions as before.

3. In multiplying fractions, multiply the numerators to find the product numerator.

Multiply the denominator to find the product denominator. Simply the product if
necessary.
4. In dividing fractions, get the reciprocal (interchange the numerator and the denominator) of
the fraction after the division sign, and proceed to multiplication of fractions.
Definition of Fractions
A fraction represents a part of a whole or a group. It is expressed as a quotient of two quantities,
namely, the numerator and the denominator. The numerator (the number above the fraction bar)
indicates the number of parts taken from the whole. The denominator (the number below the
fraction bar) specifies the number of equal parts the whole is divided into.

To reduce a fraction to lowest term, divide the numerator and denomination by the largest number
that divides evenly into both.

28
Example: Reduce /36 = 7/9
28 = 28 ÷ 4 = 7
36 = 36 ÷ 4 = 9

An improper fraction is a fraction whose numerator is greater than or equal to its denominator; for
example, 18/5 , 8/3 , and 7/7 are improper fractions. A mixed number is a whole number and a
fraction; 6 3/4 , 3 1/9 , and 2 7/8 are mixed numbers. To change an improper fraction to a mixed
number, divide the numerator by the denominator and write the remainder as the numerator of a
fraction whose denominator is the divisor. Reduce the fraction if possible.

To change a mixed number to an improper fraction, multiply the denominator of the fraction by the
whole number and add the numerator; this will be the numerator of the improper fraction. Use the
same number for the denominator of the improper fraction as the number in the denominator of
the fraction in the mixed number.

A. Changing Fractions to Decimals

A value or a quantity can be expressed as a fraction, a decimal, or a percent. Thus, it is important
that you know how to convert a fraction into decimal and percent forms, and vice versa.

A fraction can be converted to an equivalent decimal. For example, 1/4 = 0.25. When a
fraction is converted to a decimal, it will be in one of two forms:
a terminating decimal or a repeating decimal.

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

Example 1.1: Changing 3/8 to a decimal.

Solution:
Hence, 3/8 = 0.375

Example 1.2: Change ¼ to a decimal.

Solution:
Hence, ¼ = 0.25

Example1.3: Change
7/11 to a decimal.

Solution:

Hence, 7/11 = 0.6363. . .

The repeating decimal can be written as 0.63
Example 1.4: Change 1/6 to a decimal.

Solution:

Hence, 1/6 = 0.166… or 0.16

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.

Example 1.5: 4 3/5 to a decimal.

Solution:

Hence, 4 3/5 = 4.6

Calculator Tip
Almost all of the new scientific calculators have a fraction key. With this key, all of the operations
with fractions can be performed on the calculator. Since various brands of calculators perform
operations with fractions differently, it is necessary that you read the instruction manual in order to
learn how to use the fraction key. Although it is not absolutely necessary.

B. Changing Decimals to Fraction

To change a terminating decimal to a fraction, drop the decimal point and place the digits to the
right of the decimal in the numerator of a fraction whose denominator corresponds to the place
value of the last digit in the decimal. Reduce the answer if possible.

Example 1.6: Change 0.6 to fraction.

Example 1.7: Change 0.54 to a fraction.

Example 1.8: Change 0.0085 to a fraction.

Calculator Tip
Operations with decimals are performed on the calculator by just imputing the decimal numbers
and using the operations signs (+, −, ×, ÷). Some calculators will change fractions to decimals or
decimals to fractions. One such key looks like this: F ↔ D. Don’t be alarmed if your calculator
 does not have this type of key; you can still do these problems using the
techniques shown in this chapter.
Activity 1 Change each of the following fractions to decimals.
7 5 13 7 2
1. /8 = 0.875 2. /6 = 0.83 3. /20 = 0.65 4. /12 = 0.583 5. 5 /3 = 5.67

3 4 15 5 5
6. /8 = 0.375 7. /9 = 0.44 8. /35 = 0.43 9. 7 5 /8 = 75.625 10. 9 /18 = 9.28

Activity 2 Change the following decimals to a reduced fraction.

1. 0.45 = 9/20 2. 0.08 = 2/25 3. 0.7 = 7/10 4. 0.375 = 3/8 5. 3.6 = 3
3/5
6. 0.55 = 11/20 7. 0.8 = 4/5 8. 0.48 = 12/25 9. 0.72 =18/25 10. 10.4 =
10 2/5

True of False

False 1. In adding similar fractions, simply add the numerators and add the
denominators. Simplify the results whenever necessary.
True 2. In adding dissimilar fractions, determine the least common denominator (LCD),
express each fraction into its equivalent fraction with LCD as its denominator, once
fractions are similar, add the numerators and copy the denominator.
True 3. In fractions, ensure that fractions are similar, subtract the numerators and place
the difference over the common denominator. Simplify the results whenever necessary.
True 4. In multiplying fractions, multiply the numerators to find the product numerator.
Multiply the denominator to find the product denominator. Simply the product if
necessary.
True 5. In dividing fractions, get the reciprocal (interchange the numerator and the
denominator) of the fraction after the division sign, and proceed to multiplication of
fractions.

Identify the following:

6. A fraction represents a part of a whole or a group. It is expressed as a quotient of two

quantities, namely, the numerator and the denominator.
7. The numerator the number above the fraction bar that indicates the number of parts
taken from the whole.
8. The denominator the number below the fraction bar that specifies the number of equal
parts the whole is divided into.
9. A/an improper fraction is a fraction whose numerator is greater than or equal
to its denominator.
10. A/an mixed number is a whole number and a fraction.

How do you do the following? Express in your own words. Give example. •
Changing Fractions to Decimals
 • Changing Decimals to Fraction

Multiple choice

7
B 1. Write /20 as decimal.
a. 0.305 b. 0.35 c. 3.5 d. 0.035

13
A 2. Write /250 as decimal.
a. 0.052 b. 0.52 c. 5.02 d. 5.20

29
B 3. Write 9 /40 as decimal
a. 9.075 b. 9.725 c. 9.025 d. 9.225

B 4. Write 4.5 as fraction in simplest form.

1 1 2 1
a. 4 /5 b. 4 /2 c. 4 /5 d. 4 /5
D 5. Write 0.75 as fraction in simplest form.
1 2 3 3
a. /3 b. /5 c. /5 d. /4
C 6. Write 0.345 as fraction in simplest form,
69 69 69 69
a. /100 b. /1000 c. /200 d. /2000
A 7. The nearest mall is 0.96 mile away from Theo’s home. Write this distance as a fraction in
simplest form.
24 29 12 15
a. /25 b. /30 c. /15 d. /16
B 8. About 0.4 of a Business Math class will be joining the ABM seminar. Write the decimal as a
fraction in simplest form.
1 2 2 1
a. /5 b. /5 c. /25 d. /25
3
B 9. Winona is 2 /12 the height of her little brother. Write the mixed number as a decimal. a.
2.025 b. 2.25 c. 2.05 d. 2.75
B 10. The Philippines gets about 0.39 of its revenue from National Taxes. Write 0.39 as a
fraction in simplest form.
9 39 5 7
a. 3 /10 b. /100 c. 3 /10 d. 3 /10

References
BUSINESS MATHEMATH Textbook and Teacher’s Manual - DepEd
Business Math Demystified – Allan G. Bluman
 PRETEST
1 B 6 C 11 B
2 B 7 A 11 A
3 A 8 D 11 C
4 C 9 C 11 C
5 C 10 D 11 B