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DEPARTMENT OF EDUCATION
CIT COLLEGES OF PANIQUI FOUNDATION, INC.
Burgos St. .,Pob. Norte, Paniqui, Tarlac - Philippines
SENIOR HIGH SCHOOL DEPARTMENT
Senior HighBUSINESS MATHEMATICS
School Department
School Year 2021-2022

4th Quarter Prelim Examination

Name: ____________________________ Score: ________________________

Strand, Grade and Section: ____________ Date: ________________________

DIRECTIONS:
I. Identify the following

_________________BUSINESS MATHEMATICS

2nd SEMESTER
Week 1.-2 (480 minutes)
Module 1
FUNDAMENTAL OPERATIONS ON FRACTIONS,
DECIMALS AND PERCENTAGE

CONTENT STANDARD: The comparisonlearners demonstrate an understanding of two quantities by the methods of fractions, decimals and
percentage.
PERFORMANCE STANDARD: The learners are able to perform operations in addition, subtraction, multiplication and division . accurately and
solve problems involving fractions, decimals and percent related to business
_________________2. It is use in ratio and we can read this as “ is to” .
_________________3. The quantity between ratio.
_________________4. It is what remains in the selling price.
_________________5. Cost of the product or what we call service rendered .
_________________6. Refers.
LEARNING COMPETENCIES: At the end of this module, you will be able to;
 Perform fundamental operations on fractions and decimals
Express fractions to the Total Number of sales.
_________________7. A financial statement that shows the result of operation.
_________________8. It is the point at which total costdecimals and total revenue are equal.
 _________________9. Occurs when the costpercent forms and expenses exceeds the sales. vice versa
 Illustrate how decimals and fractions can be written in terms of percent
 Give real-life situations to illustrate fractions, decimals, and percent
 Solve problems involving fractions, decimals, and percent

Lesson 1: FRACTIONS

Looking Back!
Fractions are used by construction companies in instances like mixing of concrete. They have to know what part
should be the gravel, what part should be the sand, and what part should be the cement to ensure that a fence will
withstand, say, an earthquake. Perhaps, 1 bag of cement will need 5 buckets of sand, 3 buckets of gravel, and 3 buckets of
5 3
water. Therefore, if we take the combination of sand, gravel and water as one, we can say that is sand, is gravel,
11 11
3
and is water.
11

A fraction represents a part of a whole. It consists of a numerator and a denominator. The numerator is the number above the
fraction bar; the denominator is the number below the fraction bar. The fraction bar is called the vinculum which indicates
division. As such, the denominator is the divisor; hence it shows into how many parts a whole is divided. The numerator is the
dividend; hence, it shows how many parts of the whole are called for. Whole here is not limited to unit as one. Rather, it also
refers to a group as a whole, say, a class, a family, a team, or any other group taken as a unit. For example, if a class consists of 30 students and we
20 2 10 1
have 20 boys and 10 girls, we say that or are boys and or are girls. The three types of common or vulgar fraction are the following;
30 3 30 3
PROPER FRACTIONS – these are fraction that express amounts which are less than a unit. As such, the numerator is always less than the
1
denominator. The following are proper fractions. _________________10. is operating profit plus other income less other expense.
4
_________________11. The Number above the fraction bar.
_________________12
I. Simplify the following fraction find the simplest form and transfer your answer into mixed number (if
needed). Use Extra Paper for your Solution.

10 25 8 4
1. ) + 6. ) 7 -
42 42 9 5
 40 60 3 1
2. ) + 7. ) 3 - 2
85 85 5 2
8 1 1 1 ❑❑❑❑
[a.] 3. ) +
11 4
8. ) 9
2
- 5 4❑
❑❑❑❑❑
a. IMPROPER FRACTIONS – these are fraction that express amounts which are equal or greater than a unit.
Hence, the numerator is either equal to or greater than the denominator. These fractions can be reduced to whole
3 6 7 11 18
numbers or to mixed numbers.
3 5 4 6 11
b. MIXED NUMBERS – these are numbers that consist of a whole number and a fraction. The following are mixed
1
1 (read as one and one -third),
numbers;
3
3 3 1
2 (read as two and three -fifth) ,5 (read as five and three -fourth ),8 (read as eight and o
5 4 4
Lesson 2: ADDITION OF FRACTIONS
Addition of Similar Fractions
1 2 5
 Similar fractions are fractions with the same denominator. The fractions , , and are similar fractions. To
8 8 8
add similar fractions, we add all the numerators and retain the denominator. We, generally, always reduce
fractions to lowest terms.
❑ + 2 + 5 = 1+ 2+ 5 = 8 Add the numerators (we get 8) and retain the denominator (8) to arrive at 8 which will give us 1 (a
❑ 8 8 8 8 8
number divided by itself gives us 1).
 Other examples:

1.
❑ + 3+1 =
2+ 3+1
When we add the numerators, we get 6. Then, we copy the denominator (4) to
❑ 4 4 4
6
arrive at .
4
6 2 1 2 2 1
= =1 = 1 If we divide 6 by 4, we get 1 . Then reduce to lowest term which is .
4 4 2 4 4 2
2
Therefore, our answer is 1 .
4
2.
❑ + 5 + 14 =
1+ 5+14
=
20
=
1
=1
1
Add the numerators to give us 20 and copy the denominator
❑ 16 16 16 16 4 4
(16)
20 20
to arrive at. 20 and 16 can be divided by 4. =5 as
16 4
16 5
numerator and =4 as denominator to give us , which
4 4
1
when we change to mixed number will give us 1 .
4
 To add similar fractions with mixed numbers,
we add the whole numbers separately and then
We add the whole number 3 and 2 to get 5. Next, we add the
add the similar fractions as above.
numerators of the fractions 1, 2 and 1 to get 4., which becomes the
1 2 1 1+ 2+ 1 numerator of the fraction of the mixed number. Then, copy 3 as
Example: 3 + +2 =3+2+( )
3 3 3 3 4
denominator of the fraction. We arrive at 5 as our preliminary
4 3
= 5 +
3 4 1
answer. We, then, change to 1 and. Hence, we get the sum of
1 3 3
= 5 + 1
3 1
5 and 1 ( the whole numbers) to get 6 and copy the fraction to
1 3
=6
3

 Another method is to change the mixed number to improper fraction and proceed as in addition of similar fractions
❑ +2+ 21 = 1 +2+ 7 We change
7
to an improper fraction. Get the numerator of the
❑ 3 3 3 3 3 3
1
improper fraction, (3 x 2)+ 1 = 7 and we write 3 as denominator 2 becomes
3
7
.
3
1+ 2+ 7
= We add 1+2+7 giving us 10 as numerator and we copy 3 as denominator
3
10
giving us .
3
 10
=
3
1 10
=3 Now, we change , an improper fractions, to a mixed number y dividing by 3 to
3 3
1
get 3 .
3
Addition of Dissimilar Fractions
 Dissimilar quantities cannot be added. For example, we cannot add 2 guavas and 3 pineapples. We have to find a “
common denominator”. That is, we have to express guavas and pineapple by a common name or common terms.
Since what is common to both is that they are both fruits, we can say that we have 5 fruits, that is 2 +3 = 5. The
term is fruits because guavas and pineapples are both fruits, therefore, we have 5 fruits.

5
 In the same manner, we cannot add dissimilar fractions, that is, fractions whose denominators are not the same,
6
1
and are dissimilar fractions; hence, they cannot be added together unless we express them in terms of a
4
common denominator.

 To convert dissimilar fractions into similar fractions, we have to express their denominators in terms of their least
common denominator (LCD). The Least Common Denominator or LCD is the smallest number which can be
exactly divided by the different denominators. Then, we divide the LCD by the denominators of the concerned
fractions and multiply the quotient thus obtained by the numerators of the concerned fractions.

5 1
 For example, to add and , the steps are:
8 4
Step #1: Look for the LCD. The denominators of the fractions to be added are 8 and 4. The smallest number
(LCD) which can be exactly divided by 8 and 4 without a remainder is 8, which becomes the denominator for both
fractions.
❑=? +
1
=
?
❑ 8 4 8
5
Step #2: Solve for the numerators. If the LCD is also the denominator of a given fraction (like our first term, ),
8
we simply copy the numerator. If not, the process is the same as converting a fraction into higher terms, which we
2
have already learned. We divided 8 by 4 and multiply by the numerator 1 to arrive at .
8

❑=5 +
1
=
2
❑ 8 4 8
Step #3: Add the fractions.

❑=5
❑ 8

1 2
+ =
4 8

7
8

 Another example:
We have to find the LCD, lowest number that can be divided by the denominators 2, 3, and 4
❑= 6 without a remainder. Usually, multiplying any of the denominators will give us the LCD. If we try
❑ 12 multiplying 2 by 3, we get 6. Six can be divided by 3, but cannot be divided by 4. So we try
multiplying 3 and 4 and we get 12. Now, we see that all the denominators can be divided by 12
❑= 4 exactly without remainder. So, we proceed in changing ½ to a fraction with a denominator of 12.
❑ 12 Divided by 2 and we get 6 which we multiply by 1 to get 6 giving us 6/12 . We do the same for
1/3 and ¼ and we will get 4/12 and 3/12, respectively.
1 3 In adding 6/12, 4/12, and 3/ 12, we add the numerators 6, 4 and 3 and we get 13 as our
=
4 12 numerator and we copy 12 as our denominator. 13/12 will give us I and 1/12. The mixed number
and the final answer.
13 1
= =1
12 12

Addition of Mixed Numbers

1 3 1 1
 A mixed number is a whole number and a fraction. 1 , 2 , 15 and 10 are mixed numbers. To add mixed
2 4 6 8
numbers, we have to 2 methods;
FIRST METHOD: To add mixed numbers, add the whole umbers then add the fractional parts.
1 3 1 3 1 10
1.) 2 + 5 = (2+5) + ( + ) 2.) 3 =3
2 8 2 8 4 40
¿ 5 25
= 7 +(4 +3 ¿ ) 6 =6
8 8 40
7 7 2 16
=7+ =7 1 =1
8 8 5 40
51 11 11
= 10 = 10 + 1 = 11
40 40 40
SECOND METHOD: Another method of adding mixed numbers is to change the mixed number into improper fractions and then add;
1 3 5 43 1 5 2 13 53 7
1.) 2 +5 = + 2.) 3 +¿ 6 + 1 = + +
2 8 2 8 4 8 5 4 8 5
20+43 130+265+56
= =
8 40
63 7 451 11
= or 7 = = 11
8 8 40 40
 Compare the results we obtained above with the results we got using the first method. They have the same
answers.

( PLEASE CHECK THE ACTIVITY OF THIS MODULE IN OUR RESPECTIVE

GOOGLE CLASSROOM)

“Destiny is variable, not fixed; it is forever changing depending upon your free will to make choices for what you want
your life to be ”. -Steven Redhead

Prepared by:
Pau Delos Santos De Guzman
Ma. Lucena Luz Castillo
SUBJECT TEACHERS

Checked by:
MRS. EROS B. ESTRADA
PRINCIPAL