MOUNT CARMEL SCHOOL OF INFANTA

Pob. 38, Infanta, Quezon

HOME-BASED LEARNING GUIDE

SENIOR HIGH DEPARTMENT
SY 2020-2021
BUSINESS MATH
QUARTER 1

Name: Section: Teacher: Ms. Kaye Michelle Villaflor

Week: TWO Day: ONE Date: Time:
Competency:
Topic: Percentage, Ratio and Proportion

I. Introduction
Good day!

This week we will be learning percentage, ratio and proportion. These are also part of your
fundamental mathematics during your elementary and junior high school years. But we will now use
these learnings in the business context.

II. LEARNING COMPETENCY

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

 Compare and differentiate ratio and rate: ABM_BM11RP-Ie-1

III. LEARNING ACTIVITIES

a. Important Terms:
Percentage is the part considered in its quantitative relation to the whole. In other words, IT IS A
PART OF THE WHOLE. Also called as PORTION.

Rate refers to the number of hundredths taken. It is the result of comparing a number (percentage
which is regarded as part or portion) to another number. It is expressed in PERCENT, DECIMAL, OR
FRACTION.

Base refers to that number of which certain number or hundredths is taken. Base and percentage
are compared to obtain the rate. It is always regarded as the WHOLE.

Ratio is the relationship between two numbers or magnitudes of the same kind.

Proportion refers to the equality between two ratios.

b. Discussion / Study Guide

1. PERCENTAGE, BASE AND RATE.

We have learned earlier the definitions of these terms. In this discussion, we have to take note
of the formula P = BR, (or Percentage = Base multiplied by Rate) where

Fig. 2-1 Illustration of the

P = Percentage
Percentage Formula where we
B = Base
can derive Base and Rate
R = Rate
formula

Let us have some examples.

 A. In a class of 40 pupils, 30% are girls.
a. How many are girls?

b. What percent are boys?

c. How many boys are there in the class?

Or we can have an alternate solution. See on the next page

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 2

 B. I wish to spend ₱12,000 which is 5.25% of my entire savings. How much is my total
savings? This problem presents us how to find for the base.

C. In a stock of 120 blouses, 90 are sleeveless. How many percent of the stocks are
sleeveless?

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 3

 Rate of Increase (Decrease)

Let us take a look in this table:

The table presents a comparative

income statement of a merchandising
business where we can see whether a
particular account item has increased
or decreased over the given period.

In business, instead of using the

negative sign, we use parenthesis to
indicate a negative value or a
decrease in quantity. In accounting,
when a value is in parenthesis, it
means it has to be subtracted from
another value and a loss (lugi) was
incurred by the business.

The question now is, how do we get

the rate of increase (decrease). Bear
in mind this formula:

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 4

 −
( ) = 100

Where
R = Rate of Increase (Decrease)
Q1 = Original Quantity (or value)
Q2 = New Quantity or value

Final Answers for rate should be in percent form.

It is important that in our analysis of the problem we can identify which is the original and the new
quantity so that we will have the accurate and correct answer. The base is always the original quantity
which we are comparing the new quantity.

Going back to the example, we take the previous year as the original quantity and the value for the
current or latest year as the new quantity.

1. What is the rate of increase (decrease) in the company’s net income for the last 2 years? How much is
the increase (decrease)?

Given: Q1 = Net Income for 2007 = ₱ 76,500 Find: RateIncrease(decrease)

Q2 = Net Income for 2008 = ₱ 91,000
Solution:
, , ,
( ) = , ( ) = ,
= 0.1895

( ) = 18.95% 19%

2. The other operating expenses have decreased its cost. How much is the decrease and its rate?

Given: Q1 = Other Operating Exp for 2007 = ₱ 12,000

Q2 = Other Operating Exp for 2008 = ₱ 6,000

Find: RateIncrease(decrease) and the Amount of Decrease

Solution:
Decrease in Amount = Q2 – Q1 = 6,000 – 12,000
= (6,000)
( , )
( ) = = (0.50) 100 ( ) = (50%)
,
Remember the rules of negative integers.

Can you check if the given example presents correct or accurate rate of increase (decrease)?

For the rest of the period, please work on the problems provided on the appendices
(exercises 1, 2 & 3)

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 5

Name: Section: Teacher: Ms. Kaye Michelle Villaflor
Week: TWO Day: TWO Date: Time:
Competency:
Topic: Percentage, Ratio and Proportion

In our last session we have learned about Rate, Percentage and Base including Rate of increase and
Decrease. Today, we will learn about Ratio and Proportions.

2. RATIO & PROPORTION

A. Ratio
As defined earlier, ratio is the relationship between two numbers or magnitudes of the
same kind.

What is the ratio of squares to triangles?

We use ratios to make comparisons between two things. When we express ratios in words,
we use the word "to" -- we say "the ratio of something to something else" -- for example,
the ratio of squares to triangles in the illustration below. Ratios can be written in several
different ways.

There are two ways of finding the ratio:

1. Division
If there are 20 boys and 30 girls, we find the ratio by dividing 20 boys by 30 girls and
reduce it to lowest terms

= we reduce to lowest term by dividing them by 10. Therefore we get:

While it a fraction also denotes a ratio, FOR CONSISTENCY AND UNIFORMITY, we will use
the colon method. Thus the final answer is 2:3.

Always write the final answer in LOWEST TERM.

2. Comparing numerators of fractions with the same denominator:

If we have a total of 100 T-shirts of 30 small-sized, 50 medium-sized and 20 large-sized T-
shirts, we have

To get the ratio, we compare the numerators; hence, we say that the ratio of small to
medium to large is 30:50:20 or 3:5:2. Adding all the numerators
should give us the denominator.

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 6

 Study the other examples:

Look at the next example. See how the problem was phrased and how it is solved.

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 7

 B. Proportion:

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 8

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 9
 IV. ENRICHMENT ACTIVITIES:

For more examples, scan the QR codes:

Ratio and Proportion Word Problems – Math

(https://www.youtube.com/watch?v=JOZSFwuyqok)

Ratios and Proportions With Word Problems!

(https://www.youtube.com/watch?v=-U5N5Y5pWc8)

V. SCHEDULE AND REMINDERS

D. 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.

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.

Lesson Materials are derived from Business Mathematics: Rex Bookstore, Inc.

Prepared by:

KAYE MICHELLE VILLAFLOR

Instructor – ABM 2

LEARNING GUIDE: Business Math Week 2  kmvillaflor Page 10

 MOUNT CARMEL SCHOOL OF INFANTA
Pob. 38, Infanta, Quezon

HOME-BASED LEARNING GUIDE

SENIOR HIGH DEPARTMENT
SY 2020-2021
BUSINESS MATH
QUARTER 1

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.

WORKSHEET: Business Math Week 2  kmvillaflor Page A

 MOUNT CARMEL SCHOOL OF INFANTA
Pob. 38, Infanta, Quezon

HOME-BASED LEARNING GUIDE

SENIOR HIGH DEPARTMENT
SY 2020-2021
BUSINESS MATH
QUARTER 1

Name: Section: Teacher: Ms. Kaye Michelle Villaflor

Week: Day: Date: Time:
Instructions: Choose only 5 questions that you will answer. Show your solution
Topic: Ratio and Proportion

WORKSHEET: Business Math Week 2  kmvillaflor Page B

 MOUNT CARMEL SCHOOL OF INFANTA
Pob. 38, Infanta, Quezon

HOME-BASED LEARNING GUIDE

SENIOR HIGH DEPARTMENT
SY 2020-2021
BUSINESS MATH
QUARTER 1

Name: Section: Teacher: Ms. Kaye Michelle Villaflor

Week: Day: Date: Time:
Instruction: Solve for the required, show your solution
Topic: Percentage, Base and Rate

YOUR FEEDBACK IS APPRECIATED

Learner’s Note: Teacher’s Note:

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WORKSHEET: Business Math Week 2  kmvillaflor Page C