MOUNT CARMEL SCHOOL OF INFANTA

Senior High School Department

Brgy. Ilog, Infanta, Quezon

Business Math: Student

Guide – Wk 1
KMVillaflor
Business Mathematics
8/24/20
 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

1
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

Review of Basic Concepts

Week 1

I. Introduction
Good day!

Welcome to Business Mathematics Class. I am Kaye Michelle Villaflor, who will be

learning with you how we can use basic mathematics rules in business and in daily lives.

For this week we will be looking back to our basic or elementary math such as prime,
composite numbers, fractions, percentage, ratios.

II. LEARNING COMPETENCY

At the end of the unit, the learners will be able to acquire the following competencies:

Solve problems involving fractions, decimals, and percent ABM_BM11FO-Id-5

III. LEARNING ACTIVITIES

a.
b. Review of Fractions, Decimals and Percent
FRACTION
 A number which indicates that one number is being divided by another number
 A numerical representation indicating the quotient of two numbers
 The line between the numerator and the denominator is called fraction bar

Proper Fraction – the numerator is less than the denominator. It denotes part of a
whole.

Improper Fraction – the numerator is greater than the denominator. It denotes whole
parts and parts of a whole.

Mixed Numbers / Numerals - a combination of a whole number and a proper fraction

Similar Fractions – a set of fractions with the same denominator

Dissimilar fractions – a set of fractions with different denominator

CONVERTING FRACTIONS
1. Improper Fraction to Mixed Number
When converting improper fraction to mixed number, simply divide the
numerator by the denominator. The remainder in the division sentence will
2

become your new numerator, and simply copy the denominator

Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

2. Mixed Number to Improper Number

When converting mixed number to improper fraction, we multiply the
whole number by the denominator and add the product to the numerator
then copy the denominator

( ℎ )× +

×
Example: 3 = =

3. Dissimilar to Similar
To convert from dissimilar to similar fraction, we must first find the LCM of the
denominators (which will become the least common denominator). Divide the
LCD by the original denominator then multiply by the original numerator.
( ÷ )×

1 3 4 (30 ÷ 3) × 1 (30 ÷ 5) × 3 (30 ÷ 6) × 4 10 18 20

, , = , , = , ,
3 5 6 30 30 30 30 30 30

4. Reducing to Lowest Term

A fraction is said to be in its lowest term when both the numerator and
the denominator are relatively prime.

To reduce a fraction to lowest term, find the Greatest Common Factor

(GCF)
, , ,
= = ÷ =
, , , ,

ADDITION AND SUBRACTION OF FRACTIONS

When adding or subtracting fractions one has to identify the fractions whether they
are similar, dissimilar or improper.

Addition and subtraction of Similar Numbers

Add (or subtract) similar fractions by simply adding (or subtracting) the numerators
and take the common denominator

2 3 1 2+3+1
+ + = =
7 7 7 7
3
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

Since 6/7 is already relatively prime fraction, we do not have to reduce it to the
lowest term.
15 5 15 − 5
− = =
40 40 40

Since 10/40 can still be reduced to its lowest term, we need to find the GCF of both
the numerator and denominator and divide them by the GCF to attain the lowest
term. The lowest term for the answer above is 10, therefore:

10 10
÷ =
40 10

Addition and subtraction of Improper Fractions and Mixed Numbers (Similar

Fractions)
When adding and subtracting improper fractions, convert these into mixed numbers.
16 8 2 1
+ = 2 +1
7 7 7 7

When adding and subtracting mixed numbers, add (or subtract) the whole numbers
first then perform the required operation.
2 1 2+1
2 +1 =2+1 =
7 7 7

Addition and subtraction of Dissimilar Fractions

General Rule: When adding (or subtracting) dissimilar fractions, convert the fractions
to similar (by using LCD) and perform the required operation.
3 5 18 + 20 38 14 2
+ = = =1 (÷ )=
4 6 24 24 24 2

4 1 16 − 5
− = =
5 4 20

Improper fractions and Mixed Numbers:

When adding (subtracting) mixed numbers, we add (subtract) the whole numbers
first then convert the dissimilar fractions to similar and perform the required
operations.
1 1 7−3
3 − 1 = (3 − 1) =
3 7 21

1 7 4+7 3
5 + 10 = (5 + 10) = = 15 + 1 =
2 8 8 8
4
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

When adding (subtracting) improper fractions, we can simply convert it into mixed
number and perform the required operation.
5 9 1 1 4+1
+ =1 +1 =2 =
4 8 4 8 8

9 3 2 3 4−3
− =1 − =1 =
7 14 7 14 14

Subtracting Mixed Number from a whole number

We borrow one unit from the whole number and make it into a fraction form using
the denominator of the subtrahend
3 4 3
14 − 3 = 13 − 3 =
4 4 4

Subtracting Whole Number from a Mixed Number

When subtracting a whole number from a mixed number, we simply subtract the
whole numbers and copy the fraction.

4 4
5 − 2 = (5 − 2) + =
9 9

MULTIPLICATION AND DIVISION OF FRACTIONS

Multiplication of Fractions
When multiplying fractions, we simply multiply all the numerators and all the
denominators

4 1 3 4×1×3 12
× × = = =
5 2 7 5×2×7 70

2 2 ×5 10
×5= = =
3 3 ×1 3

Mixed Numbers:
Convert the mixed number into improper fraction
3 11 3 33
1 ×3= × = =
8 8 1 8

1 1 4 × 11 44
1 ×2 = = =
3 5 3 ×5 15
5
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

Division of Fractions
General Rule: Invert the divisor (reciprocal) and then proceed to multiplication.

1 3 1 5 1×5 5
÷ = × = =
4 5 4 3 4×3 12

Dividing whole number by a fraction

1
3 ÷ = 3 × 4 = 12
4

CONVERTING FRACTIONS
A. Fraction to decimal (and vice versa)
o To covert a fraction to decimal, perform long division (numerator
divided by the denominator)
o To convert from decimal to fraction perform the following steps:
 Step 1: Write down the decimal divided by 1, like this:
decimal1
 Step 2: Multiply both top and bottom by 10 for every number
after the decimal point. (For example, if there are two numbers
after the decimal point, then use 100, if there are three then
use 1000, etc.)
 Step 3: Simplify (or reduce) the fraction
Example:
 Step 1: Write down 0.75 divided by 1:
 0.75/1

 Step 2: Multiply both top and bottom by 100 (because there are 2
digits after the decimal point so that is 10×10=100):

× 100

0.751 = 75100

× 100

 (Do you see how it turns the top number

into a whole number?)
6
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

 Step 3: Simplify the fraction (this took me two steps):

÷5 ÷5

75/100 = 15/20 = 3/4

÷5 ÷5

 Answer = 3/4

B. Fraction to Percent (and vice versa)

 Fraction to percent:
o Divide the numerator by the denominator. Then multiply the quotient
by 100 and add the percent sign
 Percent to fraction:
o Take out the percent sign
o Put 100 as denominator
o Simplify or reduce to lowest term

PERCENT OF A NUMBER
percentage is a number or ratio expressed as a fraction of 100. It is often denoted
using the percent sign, "%"

CONVERTING PERCENT
A. Percent to decimal
o To change percent to decimal, we divide the percent by 100 and take out the
percent sign.
 50% = 50/100 = 0.50 or 0.5
o Or, from the percent sign, we move two decimal places to the left.
 5% = 5 = 0.05
o To change decimal to percent, we multiply the decimal by 100 and attach the
percent sign
 1.25 = 1.25 x 100 = 125%
o Or, move the decimal sign two places to the right and attach the percent sign
 .3675 = 36.75%
7
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

c. Discussion / Study Guide

1. USES OF BASIC MATH IN BUSINESS

The good thing with business is that it translates complex math ideas into basic
knowledge. Thus, it is important to recall our previous learning of mathematics.

So where in business do we use math? To answer this question, let us look at our
daily lives:

 When your mom told to buy ¼ kilo of sugar and the seller told you that a kilo
cost 54.00.
 When you have a bakery, or cake house, fractions and decimals are part of your
daily life.
 When we want to know how much we should add to the price to sell an item,
and how much will we earn from it…

These are just some of the many examples math is used business. Thus for this
week, we will be practicing our basic math skills by answering the provided
practice sets and exercises.

For you, can you cite simple examples how math is used in business? Is math really a
difficult subject matter?

IV. ENRICHMENT ACTIVITIES:

See Appendices

V. SCHEDULE AND REMINDERS

1. Consultations – Aside from weekly updates and submissions of documents, the

teacher will be available for consultation during these times
____________________________

Questions and clarifications may be asked or sent to the teacher thru the contact
details that will be provided anytime they feel. However, answers will only be
provided on the above given days.

Students can reach the teacher on the following details:

Email: kmvillaflorteaches@gmail.com
FB Page: @kmvillaflorteaches
Mobile Number will be provided upon request

Other forms of communications and class discussions may be arranged.

8
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

VI. REFERENCES / SOURCES

Chan Shio, C., Briones, J., Mallari, J., & Garces, L. (2017). Business Mathematics for Filipinos. Quezon City:
Phoenix Publishing House, Inc.

Commission on higher Education . (2016). Teacher Guide for Senior High School: Business Mathematics. Quezon
City : Commission on Higher Education.

Lopez-Mariano, N. (2016). Business Mathematics. Sampaloc, Manila: Rex Bookstore, Inc.

Prepared by:

KAYE MICHELLE VILLAFLOR

Instructor – ABM 2

9
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

ACTIVITY SHEETS

Following are Exercises and problem sets extracted from Business Math for Filipinos all
of which are to be submitted at the end of the week.

General Instruction:

1) All answers should be in THE SIMPLEST FORM

2) Always present your solution especially with the problem sets. If the back page of the
sheet is empty use it to show your solution.
3) FINAL ANSWER SHOULD BE ON THE PROBLEM SHEET.
4) Neat and presentable papers will be highly appreciated.

A
Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

Name: Section: Teacher: Ms. Kaye Michelle Villaflor

Week: Day: Date: Time:
Competency:
Topic:

B
Page

This page will be submitted.

Neatness is important.
Use this sheet for your final answer only

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

Name: Section: Teacher: Ms. Kaye Michelle Villaflor

Week: Day: Date: Time:
Competency:
Topic:

C
Page

This page will be submitted.

Neatness is important.
Use this sheet for your final answer only

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

Name: Section: Teacher: Ms. Kaye Michelle Villaflor

Week: Day: Date: Time:
Competency:
Topic:

D
Page

This page will be submitted.

Neatness is important.
Use this sheet for your final answer only

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

E
Page

This page will be submitted.

Neatness is important.
Use this sheet for your final answer only

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon

Name: Section: Teacher: Ms. Kaye Michelle Villaflor

Week: Day: Date: Time:
Competency:
Topic:

Use this sheet for your final answer only

This page will be submitted.
Neatness is important.

F Page

WORKPLAN: Business Math Week 1  kmvillaflor

 MOUNT CARMEL SCHOOL OF INFANTA
Senior High School Department
Brgy. Ilog, Infanta, Quezon
YOUR FEEDBACK IS APPRECIATED
Learner’s Note:
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
WORKPLAN: Business Math
Teacher’s Note:
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
________________________________________________
G
Page
Week 1  kmvillaflor