Notre Dame of Masiag, Inc.

Masiag, Bagumbayan, Sultan Kudarat

Government Recognition (R-XII) No. SK 405761-040, s. 2021
DepEd ID: 405761 ESC ID: 1201693
TIN: 000-578-187 (Non VAT)

LEARNING PLAN
S. Y. 2024-2025

SUBJECT: BUSINESS MATHEMATICS QUARTER: FIRST

GRADE LEVEL: 12 WEEK: 1

TOPIC:
LESSON 1: Fundamental Operations on: Fractions, Decimals, and Percentage
CONTENT STANDARDS:
The learners demonstrate understanding of ….
1. Fractions
2. Decimals and percentage

PERFORMANCE STANDARDS:
The learners are able to….
1. Perform operations: addition, subtraction, multiplication and division accurately
2. Solve problems involving fractions, decimals and percent related to business
LEARNING COMPETENCIES:
The students will be able to:
1. Perform fundamental operations on fractions and decimals;
2. Express fractions to decimals and percent forms and vice versa;
3. Illustrate how decimals and fractions can be written in terms of percent;
4. Give real-life situations to illustrate fractions, decimals, and percent; and,
5. Solve problems involving fractions, decimals, and percent.
INTRODUCTION
Understanding fundamental operations on fractions, decimals, and percentages is essential for real-
life applications. Fractions help in dividing tasks, like splitting a bill among friends. Decimals are crucial in financial
transactions, such as calculating interest rates or prices. Percentages are used to determine discounts, analyze data,
and understand statistics, like exam scores or population growth. Mastering addition, subtraction, multiplication, and
division of these forms enables you to make informed decisions, solve practical problems, and interpret everyday
numerical information accurately. These skills are foundational for advanced studies and various career paths, from
finance to engineering.
INSTRUCTION/DELIVERY
PROCEDURE
A. MOTIVATION
“B I N G O”
Instructions: The teacher will distribute BINGO cards for each student. Each card contains unique number combination,
and each number has a corresponding situation related to daily applications of fractions and decimals.
Game Mechanics:
B I N G O
 The teacher will call on a student to provide a random number.
1 6 11 15 20
 Each number corresponds to a situation involving fractions and
decimals. The student will determine if they can relate to that situation. 2 7 12 16 21

 If the student can relate, they will mark that number on their game card. 3 8 FREE 17 22

 The game continues until one or more students complete a pattern 4 9 13 18 23

(diagonal, vertical, horizontal, or a box) on their card. 5 10 14 19 24
Situations:
1. Have you ever used a recipe that required measuring ingredients?
2. Do you calculate how much time you spend on each homework assignment?
3. Have you ever used a discount coupon to save money while shopping?
4. Do you measure ingredients for baking, such as flour or sugar, using fractions?
5. Have you ever compared prices at different stores to find the best deal?
6. Do you keep track of your exercise time using fractions or decimals?
7. Have you ever adjusted a recipe to make a larger or smaller batch?
8. Do you calculate the amount of gas needed for a trip based on distance?
9. Have you ever converted a fraction to a decimal to help with calculations?
10. Do you track your spending and savings using a budget?
11. Have you ever divided a large amount into smaller portions, such as sharing a snack with friends?
12. Do you use decimals to measure and track your workout progress, like weight lifted or distance run?
13. Have you ever used fractions to divide a recipe into smaller servings?
14. Do you calculate how much money you will need for a purchase after applying a sale price?
15. Have you ever used a digital scale that measures in decimals to weigh ingredients?
16. Do you use fractions or decimals when reading nutrition labels to monitor your diet?
17. Have you ever needed to split a bill with friends?
18. Do you manage your allowance or pocket money by dividing it into savings and spending categories?
19. Have you ever calculated how much time is left before an event?
20. Do you measure the dimensions of a room or furniture?
21. Have you ever used a ruler or tape measure to measure an object?
22. Do you keep track of your expenses to make sure you stay within your budget?
23. Have you ever divided a dessert or cake into equal pieces to share with others?
24. Do you calculate your grade point average (GPA) using decimal grades?
B. ACTIVITY:
“FRACTION, DECIMAL, PERCENTAGE”
Instructions: Identify the purpose of using fractions, decimals, or percentages in each of the following real-life scenarios.
Write "F" for Fractions, "D" for Decimals, and "P" for Percentages.
____ 1. Calculating how much of a pizza each person gets when it is shared equally among 8 friends.
____ 2. Determining the cost of gas per liter when the price is $3.45.
____ 3. Figuring out the amount of tax added to a $200 purchase when the tax rate is 7%.
____ 4. Measuring 0.75 meters of fabric for a sewing project.
____ 5. Understanding that 25% of students in a class passed an exam.
____ 6. Splitting a 1/3 cup of sugar between two recipes.
____ 7. Reporting that a company's profit increased by 12% this year.
____ 8. Indicating the amount of milk needed when a recipe calls for 1.5 liters.
____ 9. Showing that a player made 80% of their free-throw attempts in a basketball game.
____ 10. Calculating that 2/5 of a container is filled with water.
Answer Key:
1. F
2. D
3. P
4. D
5. P
6. F
7. P
8. D
9. P
10. F

C. ANALYSIS
This time, you need to reflect on the following questions because it will help you to understand the appropriate
way on illustrating and classifying a random variable. Answer the following questions:
1. How do you find the activity?
2. How did you choose it’s either Fraction, Decimal, or Percentage? What guides you?
 3. In your own words how do you define business?

D. ABSTRACTION
Introduction to Fractions and Decimals
Fractions represent a part of a whole. They consist of a numerator (top number) and a denominator (bottom number).
Fractions are used in various real-life situations, such as dividing a pizza among friends or measuring ingredients in a
recipe.
Decimals are another way to represent parts of a whole, especially in contexts involving money, measurements, and
scientific data. Decimals use a decimal point to separate the whole number part from the fractional part.

Performing Fundamental Operations on Fractions and Decimals

Fractions:
Addition and Subtraction:
 To add or subtract fractions, they must have a common denominator.
 Convert the fractions to have the same denominator, then add or subtract the numerators.
 Simplify the result if necessary.

Multiplication:
 Multiply the numerators together and the denominators together.
 Simplify the result if necessary.

Division:
 Multiply by the reciprocal of the divisor.
 Simplify the result if necessary.

Expressing Fractions to Decimals and Percentages

Fractions to Decimals
To convert a fraction to a decimal:
1. Divide the numerator by the denominator

Fractions to Percentages
To convert a fraction to a percentage:
1. Convert the fraction to a decimal.
2. Multiply the decimal by 100.

Decimals to Fractions
To convert a decimal to a fraction:
1. Write down the decimal divided by 1 (e.g., 0.75/1).
2. Multiply both the numerator and the denominator by 10 for each digit after the decimal point.

3. Simplify the fraction.

Decimals to Percentages
To convert a decimal to a percentage:
1. Multiply the decimal by 100.

Percentages to Fractions
To convert a percentage to a fraction:
1. Write the percentage as a fraction with a denominator of 100.

2. Simplify the fraction.

Percentages to Decimals
To convert a percentage to a decimal:
 1. Divide the percentage by 100.

Summary
 Fraction to Decimal: Divide numerator by denominator.
 Fraction to Percentage: Convert to decimal, then multiply by 100.
 Decimal to Fraction: Write as a fraction with a power of 10, then simplify.
 Decimal to Percentage: Multiply by 100.
 Percentage to Fraction: Write over 100, then simplify.
 Percentage to Decimal: Divide by 100.

Illustrate how decimals and fractions can be written in terms of percent

Decimals to Percentages
To convert a decimal to a percentage, multiply the decimal by 100 and add the percent sign (%).
Example 1: Converting 0.25 to a Percentage
1. Start with the decimal: 0.25
2. Multiply by 100: 0.25 × 100 = 25
3. Add the percent sign: 25%

Example 2: Converting 0.875 to a Percentage

1. Start with the decimal: 0.875

2. Multiply by 100: 0.875 × 100 = 87.5
3. Add the percent sign: 87.5%

Fractions to Percentages
To convert a fraction to a percentage, divide the numerator by the denominator to get a decimal, then multiply the
decimal by 100 and add the percent sign (%).

Visual Representation
Decimals to Percentages

Fractions to Percentages

Real-life situations to illustrate fractions, decimals, and percent

Fractions
Cooking and Baking:
 When a recipe calls for ½ cup of sugar, it means you need half of a whole cup of sugar.
 Measuring ¾ teaspoon of salt involves taking three-quarters of a teaspoon.
Sharing:
 Dividing a pizza among 4 people, each person gets ¼ of the pizza.

Decimals
Shopping:
 A price tag reads $19.99, indicating the cost of an item.
 Calculating total expenses, if you buy items priced at $3.25, $1.50, and $4.75, you add the decimals together to
find the total cost.
Fuel Efficiency:
 A car's fuel efficiency might be rated at 25.5 miles per gallon (mpg).
Length Measurements:
 A piece of wood measuring 2.75 meters in length uses decimals to express a precise measurement.
Percentages
Discounts and Sales:
 A store advertises a 20% discount on all items. If an item costs $50, the discount amount is 20%20\%20% of
$50, which is $10, making the sale price $40.
Interest Rates:
 A savings account offers an annual interest rate of 3%. If you deposit $1,000, you earn 3%3\%3% interest, which
is $30, over a year.
Statistics:
 A survey shows that 60% of respondents prefer online shopping over in-store shopping.
 Understanding that 75% of students passed an exam means 75 out of every 100 students were successful.
Summary
 Fractions are useful for dividing quantities and portions, especially in cooking, baking, and sharing.
 Decimals provide precision in measurements and financial calculations, commonly seen in shopping, fuel
efficiency, and lengths.
 Percentages help in understanding discounts, interest rates, and statistical data, making it easier to compare
and interpret numerical information.
These real-life examples show the practical applications and importance of understanding fractions, decimals, and
percentages.

Problems involving fractions, decimals, and percent

Fractions
Problem: You have a cake and you want to share it equally among 8 friends. If the cake is cut into 16 pieces, how many
pieces does each friend get?
Solution:
 Each friend gets 1/8 of the cake.
 The total number of pieces is 16.
 Each friend gets 16/8 =2 pieces.
Answer: Each friend gets 2 pieces of cake.

Decimals
Problem: You buy 3 items priced at $12.99, $8.50, and $5.75. What is the total cost?
Solution:
 Add the prices together: 12.99+8.50+5.7512.99 + 8.50 + 5.7512.99+8.50+5.75.
Answer: The total cost is $27.24.

Percentages
Problem: A store is having a 15% off sale on all items. If a jacket originally costs $80, what is the sale price?
Solution:

Answer: The sale price of the jacket is $68.

E. APPLICATION
Problem solving
Instructions: This assessment will test your ability to convert between fractions, decimals, and percentages. Carefully
read each part and follow the specific instructions provided. Write your answers in the spaces provided.
Problem 1: Fractions
Problem: A recipe calls for ¾ cup of sugar. If you want to make half of the recipe, how much sugar do you need?

Problem 2: Decimals
Problem: You need to buy 4.5 meters of fabric. If the fabric costs $7.25 per meter, how much will the total cost be?

Problem 3: Percentages
Problem: A laptop is originally priced at $1,200. It is on sale for 25% off. What is the sale price?

Conversion
Instructions: Convert each given number to the specified form. Write your answers in the provided spaces.
Part 1: Fractions to Decimals
1. Convert ½ to a decimal.
 o Answer: __________
2. Convert 3/5 to a decimal.
o Answer: __________
3. Convert 7/8 to a decimal.
o Answer: __________
Part 2: Fractions to Percentages
4. Convert ¼ to a percentage.
o Answer: __________
5. Convert 5/6 to a percentage.
o Answer: __________
6. Convert 2/3 to a percentage.
o Answer: __________
Part 3: Decimals to Fractions
7. Convert 0.75 to a fraction.
o Answer: __________
8. Convert 0.2 to a fraction.
o Answer: __________
9. Convert 0.125 to a fraction.
o Answer: __________
Part 4: Decimals to Percentages
10. Convert 0.45 to a percentage.
o Answer: __________
11. Convert 0.85 to a percentage.
o Answer: __________
12. Convert 0.05 to a percentage.
o Answer: __________
Part 5: Percentages to Fractions
13. Convert 50% to a fraction.
o Answer: __________
14. Convert 75% to a fraction.
o Answer: __________
15. Convert 20% to a fraction.
o Answer: __________
Part 6: Percentages to Decimals
16. Convert 25% to a decimal.
o Answer: __________
17. Convert 60% to a decimal.
o Answer: __________
18. Convert 12.5% to a decimal.
 o Answer: __________

F. MY L E A R N I N G J O U R N A L
Fraction, Decimals, and Percentages are three of the most important topics to learn in this subject. With them, you find
there’s a point moving forward with Business math. Now please share what’s on your mind. On your answer sheet, write
your insights about how Business math can play an important role in life.

ENRICHMENT

Ask to students to answer the following additional activities.

Activity 4: Individual Activity (Is this correct?)
Instructions: Read each real-life scenario carefully and decide whether you agree or disagree with the statement. Write
"Agree" or "Disagree" in the blank before the number.
Scenario 1
___ 1. Shopping: Sarah buys a shirt for $20. The store is having a 25% off sale. The final price she pays is $15.
Scenario 2
___ 2. Cooking: A recipe calls for 1/2 cup of sugar. John mistakenly uses 0.5 cups instead. He followed the recipe
correctly.
Scenario 3
___ 3. School Fundraiser: The school raised $300 in donations. This amount represents 60% of their $500 goal.
Scenario 4
___ 4. Fitness: Maria ran 3.5 miles on Monday and 2.75 miles on Tuesday. She ran a total of 6.25 miles over the two
days.
Scenario 5
___ 5. Budgeting: Tom's monthly income is $2,000. He spends 40% of his income on rent. His rent costs $800 per
month.

VALUES INTEGRATION
Let the students reflect on the question below.
Activity 5. Let’s Reflect!
1. As Notre Damean, which of the core values NOTRE DAME developed/activated in yourself as we tackle the topic
Fundamental Operations on: Fractions, Decimals, and Percentage
EVALUATION
LET’S CHECK WHAT YOU’VE LEARNED!
Activity 6: Let’s Evaluate!
A. TRUE OR FALSE
Instructions: Read each statement carefully and decide whether it is true or false. Write "True" or "False" in the blank
before each number.
___ 1. ½ is equal to 0.5.
___ 2. 0.75 is equivalent to 75%.
___ 3. ¾ converted to a decimal is 0.25.
___ 4. 20% of 50 is 10.
 ___ 5. To convert a decimal to a percentage, you divide by 100.
___ 6. 0.6 is the same as 60%.
___ 7. 2/5 is equal to 0.4.
___ 8. 50% is the same as ½.
___ 9. 0.125 is equal to 1/8. .
___ 10. To find 30% of a number, you multiply the number by 0.3.

Prepared: Checked: Approved:

MICHEL JAY A. ESPULGAR LANY T. CATAMIN DANILO B. MONTOY, MAEM

Teacher SHS Coordinator Principal