1st SEMESTER

BUSINESS MATH-GRADE 11
Learning Module No. 2

Name: _________________________________ Date: ___________________

Grade level & Section: __________________ Score: __________________
Name of Subject Teacher: NISSAN A. TOSTON Contact Number: 09774675979

Topic: Fractions, Decimals, and Percent (Continuation)

Duration: 2 Weeks,

Learning Competencies: The learner express: a. Fractions to decimal and percent forms
b. Decimals to fractions to percent forms
c. Percent to fractions and decimal forms

Learning Objectives: Students were expected to:

1. Perform fundamental operations on fractions and decimals

2. Express fractions to decimal and percent forms and vice versa

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

References: Business Math for Engaged Learning pp.4-24

INTRODUCTION

Continuation: DECIMALS

1
In Example 8.3, the answer to the problem was expressed as 747 pesos/ however, this is not how we usually
4
express amount of money. Instead, we use peso and centavos, and write the amount as 747.25. This is an example of
what we called decimal number or simply a decimal.

7 31 123
Fraction whose denominators are positive powers of ten are called decimal fractions. Thus, , , are
10 100 1,000
all examples of decimal fraction. We may write them in exponential for using negative exponents as follows:

7 31 123
= 7 × 10−1 , = 31 × 10−2 , = 123 × 10−3
10 100 1,000

Recall that our number system uses base 10, so we can extend the number system to include the digits with place
values that are negative powers of ten. We will call these digits as decimal digits. To distinguish them from the
digits whose place value are non-negative powers of ten, we will use a dot called a decimal point, to separate the
digits whose place values are greater than or equal to one from the digits with place values less than one. The
digits with the whole number place values are to the left of the decimal point, and the decimal digits are to the right
of the decimal point. Numbers which contain at least one decimal digit are called decimal numbers or decimals.

Example 1.1

In our number system, the numeral 124.567 is read as “one hundred twenty four
and five hundred sixty seven thousandths” and consists of 1-hundred, 2- tens, 4- ones, 5-tenths, 6-
hundredths and 7-thousandths.

PRE-TEST

Convert each of the given fractions or mixed numbers into decimals.

 3
a. 5 =
8

54
b. =
15

23
c. =
25

3
d. 2 =
11

Excellent! You did a good job on that task. This time, read “The Content of
the Topic” to know more about the characteristics, processes and ethics of
research.

CONTENT

ADDITION AND SUBTRACTION OF DECIMALS

As with the addition and subtraction of whole numbers, we add or subtract decimals by adding or
subtracting the digits with the same place value. To do this, we need to align the decimal point, so that the digits
with the same place values lie in the same column. If there are enough decimal digits in some of the number, add
zeros after the last non-zero decimal digit so that all numbers will have the same number of decimal places.
Addition and subtraction with decimals illustrated in the example below:

Example 1.1

To evaluate the expression 3.25 + 15.8 – 6.218 + 9.08 – 12.97, we can combine the numbers with
like signs, to obtain (3.250 + 15.800 + 9.080) – (6.218 + 12.970) = 28.130 – 19.188 = 8.942

Observe that all the numbers have been written with three decimal digits, which is the most number of decimal
digits among the given numbers.

MULTIPLICATION OF DECIMALS

Multiplication involving decimals is similar to multiplying whole numbers. You only have to ensure that the
number of decimal places in the product is equal to the sum of the number of decimal places in the factors. If there
are not enough decimal digits in the product, you may add zeros before the leftmost non-zero digit to fix the
position of the decimal point.

Example 1. 2

a. To find the product of 1.25 and 8.1, e multiply the digit as though they are whole numbers, to get
10125. Since there is a total of three decimal places in the factors, the product will have three decimal digits.
Hence,

1.25 x 8.1 = 10.125

b. To find the product of 0.2625 and 0.357, we again multiply the digits as with the whole numbers, to get
937125. Since there are seven decimal places in the factor and only six non-zero digits in the product, we add a
zero as the left-most digit to fix the position of the decimal point. This gives us:

0.2625 x 0.357 = 0.937125

DIVISION OF DECIMALS

To divide a decimal by another, first move the decimal point in both the divisor and the dividend the same
number of places to the right to convert the divisor as a whole number. You are actually multiplying both numbers
by the same power of ten when you do this. You may then perform division as with the whole numbers, carefully
noting the proper position of the decimal point in the quotient.

Example 1.3:

a. To divide 3.52 by 1.4, we first move the decimal point one place to the right in both the dividend and
divisor. This is multiplying both numbers by 10. Hence, the original division problem is equivalent to 35.2 ÷ 14.
Proceeding as with dividing with whole numbers, the first digit of the quotient is obtained by dividing 35 by 14,
getting a quotient of 2 reminder of 7. Since the next digit 2 of the dividend is already a decimal digit, we place the
decimal point in the quotient after the first digit 2. Continuing with the division try this yourself) we get:

3.52 ÷ 1.4 = 2.5142857, so the quotient is a repeating decimal.

b. To divide 0.5 by 1.6, move the decimal point one place to the right to get the equivalent division process 5 ÷
16. Since the dividend is smaller than the divisor, zero after the digit 5, so that 0 is a decimal digit. Hence, we place
the decimal point in the quotient before the first digit is determined. We get:

0.5 ÷ 1.6 = 0.3125

PROBLEM SOLVING WITH DECIMALS

In the following examples, we illustrate how decimals are used in the solution of real-life problems.

Example 1.4: For his quarterly project in Mathematics, David bought the following items from the bookstore: 50
sheets of bond paper for P35.75, four folder at P15.75 each, 3 multi-colored pens at P29.95 each, 2 pieces of
cartolina at P18.75 each and pack of colored paper which sells for P39.95 per pack. If he gave the cashier P300 to
pay for his purchases, how much change did he receive?

Solution: The total amount of his purchase is:

P35.75 + 4 x 15.75 + 3 x 29.95 + 2 x 18.75 + 39.95

= 35.75 + 63.00 + 89.85 + 37.50 +39.95 = 266.05

Thus his change is given by P300.00 – 266.05 = P33.95

Example 1.5: Five friends whose birthdays were close to each other decided to treat their
common circle of friends to a dinner blowout. The total cost of the dinner was P8,752.50. If one of the celebrants
offered to have a double share of the expenses, how much was the share of each?

Solution:

Since one of the five will pay twice as much as other four, we divide the total amount by 6, giving us:

8,752.50 ÷ 6 = 1,458.75 (This is the amount that each of the four will pay)

While the one who offered to shoulder double the share will pay 2 x 1,475.75 = 2,917.5

UNDERSTANDING PERCENT

The term percent came from the Latin phrase per centrum, which means “by the hundred”. If a whole is
divided into 100 equal parts, then each part represents one percent of the whole, and is denoted by 1%. A related
term which is often used instead of percent I percentage.

Percent may be used to indicate a rate. For example, senior citizens enjoy a 20% discount for food
purchases and fares in public transportation. In this case, the amount corresponding to the given percent is
computed from the size of the whole, which is referred to as the base. The size of the part which corresponds to
the indicated percent is also referred to as percentage, so in some sense, the word percentage takes on a double
meaning
 To perform computations involving percent, it is necessary to convert a given percent to its equivalent in
r
decimal form. Since the whole is divided into one hundred equal parts, r% is equivalent to the fraction and to
100
its equivalent decimal. To convert a given percent to its equivalent decimal form, simply drop the percent symbol
%, and move the decimal point two places to the left.

a. To convert 24.6% to a decimal, we drop the percent symbol and move the decimal point two place to the left t
get 0.246.

b. To convert the decimal 1.28 into percent, move the decimal point two places to the right and affix the percent
symbol to get 128%.

Computation involving percent usually make use of the formula: p = r × b

Where p is the percentage of the whole indicated by percent, r is the rate that appears in the indicated percent and
expressed as a decimal and b is the base or the size of the whole.

p
r= , to solve for the rate in decimal form which can then be converted to percent form
b

p
b= , to solve for the base
r

Example 1.1

a. If the students in a certain school are female and there are 4800 students in the school, then the number of
female students is:

p = r × b = 0.56 x 4,800 = 2,688 female students

b. If a pair of shoes is being sold at 40% discount and the original selling price of the shoes is P1,500, how much
does a customer need to pay to buy the shoes?

Solution:

Since the discount rate is 40%, the discounted price of the shoes represents 60% of the original selling price, so
the discounted price is now:

p = r × b = 0.60 x 1,500 = 900 pesos

c. The selling price of onions increased from P70 to P85 per kilogram. What was the percent increase in the price
per kilogram of onions.

Solution: The increase in price is P15, so we compute the percent equivalent of P15
relative to the original selling price of P75. We have:

p 15
r= = = 0.20 hence, the percent increase per kilogram is 20%.
b 75

d. A man invested a certain amount of P575,000 represents the sum of his original investment and earnings of this
investment, the amount of P575,000 is 115% of the original amount invested. Hence, the original amount
invested is:

p P 575,000
b= = = P500,000
r 1.15

SIMPLE INTEREST

Money deposited in a bank or invested elsewhere earns profit called interest. If the simple interest is used,
the interest is computed using the formula:

I=P×r×t
 Where I represents the interest, P is the principal or the amount invested, r is the interest rate per year, and t is
the length of time in years that the money is invested.

Example 1.1

a. Suppose that the money invested in bonds earns simple interest at the rate of 5% per annum meaning for each
year). If P200,000 is invested in bonds and redeemed after 5 years, compute the amount of interest earned.

Solution: Using the formula

I=P×r×t where P = 200,000 r = 0.05 t = 5 years

I = 200,000 (0.05) 5) = 50,000

b. A man takes out a loan of P150,000 from a credit cooperative, which charges interest at a rate 9.5% simple
interest per annum. If the loan is repaid in 48 equal semi-monthly installment (that is, twice a month), how much
should be the amount of each semi-monthly payment?

Solution:

The total amount that needs to be repaid is the sum of the principal P and the interest I. some would refer
to this sum as the amount A = P + I = P + Prt = P (1+rt). In the given problem, we have:

P = 150,000 r = 9.5% or 0.095 t = 24 months (2 years)

A = P(1 + Prt)

= 150,000 (1+ 0.05 × 2)

= 150,000 x 1.19

= 178, 500

Since this amount will be repaid in 48 equal semi-monthly payments, the amount of each payment is:

178 ,500
= 3,718.75
48

Conversion among Fractions, Decimals, and Percent

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

 To convert a fraction to percent, first convert the fraction to a decimal, then convert the decimal to percent.

 To convert a decimal to a fraction, write the decimal as a decimal fraction and reduce this fraction to lowest
forms.

 To convert decimal to percent, move the decimal point two places to the right and add the percent sign.

 To convert percent to a decimal, drop the percent sign and move the decimal point two places to the left.

 To convert percent to a fraction, first convert it to a decimal and convert the decimal to a fraction.
 1
Example 1.1: Among the Grade 11 students in a certain school, belong to the Science Club, 15% belong to the Music
3
1 1
Club, belong to the Mathematics Club, belong to English Club, 5% are members of the swimming team, while the
5 6
remaining 24 do not belong to any of the above co-curricular organization, determine the number of students who belong to
each club or organization.

Solution:

We need to convert all parts of the whole into the same form. If we convert everything to
fractions, then we have:

15 3 5 1
15% = = , 5%= =
100 20 100 20

And the fraction of all the grade 11 students in the said school who belong to one of the organizations is:

1 3 1 1 1 20+9+12+10+3 54 9
+¿ +¿ + + = = =
3 20 5 6 20 60 60 10

1
This shows that the 24 students who do not belong to any of the club mentioned represent of all the Grade 11 students.
10
If N is the total number of these students, then:

1 N
xN= 24 x 10 = 240
10 10

Example 1.2:

2
To convert 18 % into a decimal, we first convert the fraction part of the percent into a decimal by performing the
3
2 2
indicated division. Since = 0.6, we now have 18 % = 18.6% so that the decimal equivalent is 0.186.
3 3

Enrichment Activity

ACTIVITY 1: Perform the indicated operations in decimal.

a.2.67 – 5.825 + 5.006 =

b. 12,987 – 3.0125 – 8.42 + 6.72 =

c. (12.8 + 6.32) x (7 – 2.38) =

d. 3.56 x 12.54 =

ACTIVITY 2: Solve the following problems involving decimals. Write your answer on the space provided.

a. Mark bought a shirt which costs P350.75, a pair of pants which sells for P49.75 and a belt sells for P249.50.
What was the total amount of Mark’s purchase?

b. In the preceding problem, if Mark gave the cashier two-one thousand peso bill, how much change did he
receive?

c. Denise bought 4 notebooks which sell for P38.75 each and two ball pens which are sold for P14.95 each.
How much change will she receive is she gives the cashier a two-hundred peso bill?

d. One kilogram is equivalent to approximately 2.2 pounds. What is the total weigh in pounds of two pieces of
luggage which weigh 14.8 kilograms and 18.9 kilograms, respectively?

e. Suppose that with a certain airline company, the round trip airfare going to a certain country costs US$1236.85.
If the exchange rate is P44.46 to one dollar, how much is the airfare in peso? (Round off to the nearest
centavo)
ACTIVITY 3: Convert the following fractions or mixed numbers to percent.

17 5
a. = b. 5 =
18 8

9 23
c. = d. =
16 25

56
e. =
75

2. Convert the following decimals to percent.

a. 0.385 = b. 1.38 =

c. 0.283 = d. 0.386 =

3. Convert the given percent into their equivalent fractions or mixed numbers.

1
a. 23 %= b. 176% =
2

c. 0.56% = d. 28.76% =

4. Convert the following percent into decimals.

 1
a. 62 %=
2

b. 26.48 % =

3
c. 18 %=
4

2
d. 37 %=
3

Generalization

Decimals are alternative ways of writing fractions. Enumerate as many advantages as you can of using
decimals to represent fractions and mixed number. Which representation are you more comfortable with:
fractions or decimal? Explain your answer.
 I thought…

I learned…

Prepared by: Checked by:

NISSAN A. TOSTON MA. RESA M. GALIDO
Subject Teacher Subject Area Coordinator

Noted by:

MIRA ROCHENIE C. PIQUERO

Academic Coordinator

Approved by:

MA. NANETTE D. BAYONAS

OIC-School Principal