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Business
Mathematics
Quarter 1 – Module 1:
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Business
Mathematics
Quarter 1 Module 1 Week 1
Fractions, Decimals, and
Percentage
 BUSINESS MATHEMATICS
Quarter 1 Module 1 Week 1
Fractions, Decimals, and Percentage

This instructional material was collaboratively developed and reviewed

by educators from public and private schools, colleges, and or/universities. We
encourage teachers and other education stakeholders to email their feedback,
comments, and recommendations to the Department of Education at action@
deped.gov.ph.

We value your feedback and recommendations.

Department of Education ● Republic of the Philippines

 Table of Contents
How to Learn from this Module…………………………………………………………….1
Icons of this Module…………………………………………………………………………1
What I Need to Know………………………………………………………………………..2
What I Know………………………………………………………………………………….2
Lesson 1: Fractions
What I Know………………………………………………………………….2
What’s In……………………………………………………………………...3
What’s New…………………………………………………………………..4
What’s More………………………………………………………………….8
What I Have Learned………………………………………………………………………..9
Assessment: (Post-Test)…………………………………………………………………..10
What I Can Do……………………………………………………………………………...11
References………………………………………………………………………………….12
How to Learn from this Module

To achieve the objectives cited above, you are to do the following:

• Take your time reading the lessons carefully.

• Follow the directions and/or instructions in the activities and exercises diligently.

• Answer all the given tests and exercises.

Icons of this Module

What I Need to This part contains learning objectives that
Know are set for you to learn as you go along the
module.

What I know This is an assessment as to your level of

knowledge to the subject matter at hand,
meant specifically to gauge prior related
knowledge
What’s In This part connects previous lesson with that
of the current one.

What’s New An introduction of the new lesson through

various activities, before it will be presented
to you

What is It These are discussions of the activities as a

way to deepen your discovery and under-
standing of the concept.

What’s More These are follow-up activities that are in-

tended for you to practice further in order to
master the competencies.

What I Have Activities designed to process what you

Learned have learned from the lesson

What I can do These are tasks that are designed to show-

case your skills and knowledge gained, and
applied into real-life concerns and situations.

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 What I Need to Know

This module was written for you to accomplish at home. It was carefully
designed so that you can work at your own pace and allow self-discovery of the
concept through activities that you will perform. Activities were also selected to allow
independent learning which also aims to develop students’ reading comprehension
skills through understanding written texts.

After going through the module, you are expected to:

1. Express:
a. fractions to decimals and percent forms and vice versa
2. Give real-life situation to illustrate fractions, decimals and percent
ABM_BM11FO-Ic-4
3. Solve problems involving fractions, decimals and percent.
ABM_BM11FO-Id-5

What I Know

I. Fill in the blanks.

Instructions: Identify the following terms. Choose the answers from the box below.

___________ 1. A numerical quantity that is not a whole number.

___________ 2. A rate, number, or amount in each hundred.

___________ 3. Relating to or denoting a system of numbers and arithmetic based

on the number ten, tenth parts, and powers of ten.

___________ 4. The number above the line in a common fraction.

___________ 5. The number below the line in a common fraction; a divisor.

DECIMAL DENOMINATOR FRACTION NUMERATOR PERCENTAGE

II. Write the letter of the correct answer on your answer sheet. If no answer
is given, write the correct answer.

____ 1. A small pack of gulaman powder requires 1 ¾ cups of water for cooking. How
many cups of water are needed to cook gelatin that is composed of 7 ½ packs of
gulaman?
1 7 15 3
A. 13 B. C. D. 1
8 4 2 4

____ 2. A complete set of a grade school uniform requires 1 ¾ meters of white cloth
for the blouse and 2 1/3 meters of blue cloth for the pants. How much clothing material
of white cloth is required for 35 sets of uniform? 2
 2 7 1 7
A.81 3 B. 4 C. 61 4 D. 3

____ 3. If a class of 120 students took the Business math exam and 3/5 passed the
test, how many students failed the test?
A. 120 B. 48 C. 72 D. 24
____ 4. Len bought a lot measuring 450 square meters. If 25sq.m. is allotted for a
storage room, what fraction of the entire lot is the storage room?
A. 181 B. 218 C. 318 D. 418

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____ 5. Write 8 as a percent.
A. 6.25% B. 62.5% C. 0.625% D. 625%

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 Lesson Fractions
1

Take A slice

For no reason, quarantine days make us hungry every minute. Photo shown
above is a rectangular cake cut into several parts. How many slices can you eat in one
seating?

Can you help your mom cut the cake considering the number of persons at your
home and the person who needs to eat more than the others? How can you use some
of the idea of fractions you learned in school to show to all the members in your family
that you divide the cake according to their needs?

What’s In

Activity 1: Quarantine needs Budgeting!

Nowadays, good budgeting is very

important for us to survive the effects of
quarantine to our financial stability.
Create your own family budget by filling
out the circle below. Make use the
sample budget pie chart above as your
guide.

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Activity 2: Colors Complete Me!

Materials: Colors/Colored Pens (Red, Blue, Black)

Instructions: Use your colors/colored pens to shade the boxes.
½ Red
1/8 Blue
3/8 Black

What’s New

Changing Fractions to Decimals. When a fraction is converted to a decimal, it

will be in one of two forms: a terminating decimal or a repeating decimal (Bluman,
A., 2006).
To change a fraction to a decimal, divide the numerator by the denominator. 5
 3
EXAMPLE: Change 8 to a decimal.
SOLUTION:
0.375
8 3.000
24
60
56
40
40
0
3
Hence = 0.375
8
A mixed number can be changed to a decimal by first changing it to an improper fraction
and then dividing the numerator by the denominator (Bluman, A., 2006).

3
EXAMPLE: Change 4 5 to a decimal.
SOLUTION:
4.6
5 23.000
20
3 23
45 = 30
5
30
0
3
Hence 4 5 = 4.6

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EXAMPLE: Change 11 to a decimal.
SOLUTION:
0.6363
11 7.000
66 REPEATING DECIMAL or
40 recurring decimal is decimal
33 representation of a number
70 whose digits are periodic and
66 infinitely repeated portion is not
40 zero.
33
7
7
̅̅
Hence 11 = 0.6363̅̅
1
EXAMPLE: Change 6 to a decimal.
SOLUTION:
0.166
6 1.000
6
40
36
40
36
4 6
 1
Hence ̅
= 0.16
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VINCULUM
The repeating decimal can be written as 0.63 a horizontal line drawn
over a group of terms in
a mathematical
expression to indicate
that they are to be
operated on as a single
entity by the preceding
or following operator.

What’s More

Independent Activity 1:

Exploring Fractions changed into Decimals

When fraction is changed into decimals, like ice turned into water, it
changes its form but does not change its value.
Change each of the following fractions to a decimal:

7 7
1. 4.
8 12
5 2
2. 5. 5 3
6

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3. 20

Independent Assessment 1:

Paper folding activity for changing fraction to percent: Materials needed:

pencil, ruler, and paper.
1.) Fold a line on your paper from one side of the paper to the other.
Use a ruler and pencil to draw in the line.

2.) Fold the line on top of itself so that the fold contains the given
point. Unfold the paper and draw a line through the crease with a
ruler and pencil.
Guide Question:
1.) After folding the paper into half, what do you notice? Can you get how many percent
can be seen if the paper is folded?
2.) Message a Friend. Compare your answer with him/her. Did they get the same
answer?

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 Changing Fractions to Percent. To change a fraction to a percent, change the
fraction to a decimal (i.e., divide the numerator by the denominator) and then move
the decimal two places to the right and affix the percent sign (Bluman, A., 2006).

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EXAMPLE: Write as a percent.
5

SOLUTION:
Divide 3 by 5 as shown:
0.6
5 3.0
30
0
3
5
= 0.6 = 60%

3
EXAMPLE: Write 2 4 as a percent.

SOLUTION:

2.75
4 11.00
8
3 11
2 = 30
4 4 28
20
20
0
3
2 4 = 2.75 = 275%

Take the Challenge FINDING THE PART

A percent word problem has three values:

the base (B) or whole, the rate (R) or percent, and
the part (P).
Problems can be stated as follows:
Find 20% of 60.
What is 20% of 60?
20% of 60 is what number?
In this type of problems, you are given the base and
the rate and are asked to find the part. Use the
formula Part = Rate × Base. Be sure to change the percent to a decimal or fraction
before multiplying.
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 Change this in decimal by
EXAMPLE: Find 60% of 90. moving the decimal point twice
going to the right. Result: .60

SOLUTION:
60 90 5,400
Change the percent to a fraction and multiply: = = = 54
100 1 100

Change the decimal into fraction. All whole numbers

Result: Hundredths, 60/100 have invisible
denominator of 1

Independent Assessment 2: Answer the following:

1. A salesperson sold a chair for P680.00 and a Pillow for P200.00. If the
commission rate is 12.5%, find the person’s commission.
A. P 90.00 B. P 85.00
C. P 25.00 D. P 110.00

2. A person bought a secondhand car for P87,000 and made a 15% down payment.
How much was the down payment?
A. P 6, 430.00 B. P13, 050.00
C. P 1, 305.00 D. P 643.00

3. Department Store employs 125 people and must hire an additional 20% for the
holiday season. What is the total number of employees needed for the holiday season?
A. 20 B. 25
C. 15 D. 10

4. A suit that is normally sold for P16,750 is on sale at 12% off. How much will be
saved by purchasing the suit while it is on sale?
A. P12,000.00 B. P14,740.00
C. P12 D. P2,010.00

5. The market price of a share of stock one year ago was P50. Since then, the market
price has increased by 8%. Find the increase in the market place.
A. P4.00 B. P50
C. P8.00 D. P12

What I Have Learned

Definition of terms
Fraction simply tells us how many parts of a whole we have. It is composed of
numerator and denominator.
Numerator is the upper portion of the fraction.
Denominator is the lower portion of the fraction.
Vinculum a horizontal line drawn over a group of terms in a mathematical expression
to indicate that they are to be operated on as a single entity by the preceding or following
operator.
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 Terminating Decimal are those numbers which come to an end after few repetitions
after decimal point.
Repeating Decimal or recurring decimal is decimal representation of a number whose
digits are periodic and infinitely repeated portion is not zero.

To change a fraction to a decimal, divide the numerator by the denominator. A

mixed number can be changed to a decimal by first changing it to an improper fraction
and then dividing the numerator by the denominator. To change a fraction to a percent,
change the fraction to a decimal and then move the decimal two places to the right and
affix the percent sign (Bluman, A., 2006).

What I Need to Reflect

How do you and your family cope up with the financial crisis that we are
encountering while we are trying to overcome the pandemic?
Like fractions, you can plan and divide your available resources in order for you to
cope up with the financial crisis you are encountering. Prioritize the needs of the family
and disregard for the mean time the wants. You’ll be surprised that what you have is
enough for everybody.
Even the word of God tells us to believe that what we have will always be enough
or more than what we imagine because He will never leave us alone.
In the parable of fishes and loaves, we can see that in time of hunger; what the
people had will multiply according to the will of God because of their faith.

What I Can Do

Great Ideas! Meal planning is one way to divide your available food resources at
home. Check your kitchen cabinets, refrigerator or anything alike where you store your
foods. Stretch your food resources into 1-week meal plan. Remember that in a day you
have breakfast, lunch and dinner. If you are taking snacks, you may also put it in your
meal plan. Show it to your mother/father/guardian if what you have created is feasible.
Good luck 

Assessment

Answer the following:

1. A motorcycle was sold for P80,000. If the salesperson’s commission was 7%, find
the amount of the person’s commission.
2. A railroad inspector inspects 360 railcars. If 95% passed, how many cars passed
the inspection?
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3. If the regular price of a picture frame is P25 and the price tag is marked 30% off,
find the sale price.
4. A quality control inspector found that 1.2% of 2,500 mobile phones inspected were
defective. How many mobile phones inspected were not defective?
5. A manufacturer of an anti-inflammatory drug claims that the drug will be effective
for 6 hours. An independent testing service determined that the drug was effective
for only 80% of the length of time claimed by the manufacturer. Find the length of
time the drug will be effective as determined by the testing service.

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References

BOOKS

• Bluman, Allan G., 2006 Business Math Demystified A Self Teaching Guide. pp. 25-
27; pp.36-38; pp.40-41. United States of America. McGraw-Hill Companies, Inc
• Licuanan, Patricia B., et.al, 2016 Teaching Guide for Senior High School Business
Mathematics.pp.21-22. Quezon City, Philippines. CHED.
• Chua, Simon L., et.al, 2018 Soaring 21st Century Mathematics Grade 11 Business
Mathematics. p.89; p.93. Quezon City, Philippines. Phoenix Publishing House.

ONLINE AND ELECTRONIC RESOURCES

• https://slideplayer.com/slide/10322488/#:~:text=1%20FRACTIONS%20Fraction
%3A%20a%20numerical,a%20common%20fraction%3B%20a%20divisor.
Retrieved June 2, 2020
• https://www.lexico.com/definition/decimal. Retrieved June 2, 2020

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Name: __________________Grade Level: ______Section: _____Score:_________

Teacher:_______________________ School:______________________________

Worksheet Week 1

Objectives: To be able to express fractions to decimals and percent forms and vice
versa
Learning Content: Fractions, Decimals and Percentage Worksheet
Activity 1

I. Direction: Convert the fraction to a decimal.

1 5
1. 6 2. 12

3 3
3. 2 4.
1000 8

1
5.
2

II. Direction: Convert each to percent.

1 1
1. 7 2.1 6

4 2
3. 4. 2 7
5

5
5.
6

Worksheet Activity 2

Answer the following questions.

1. The sales tax on a television set is P30.10. Find the cost of the television set if the
tax rate is 7%.
2. There are 40 students enrolled in Business Math 101. If 15% of the students were
absent on a certain day, how many were absent?
3. An instructor announced that 25% of his students received an A on the last test. If
8 students received an A, how many students took the test?
4. A business office bought a used copy machine for P36,000, which was 75% of the
original price. What was the original price of the copier?
5. A suit that is normally sold for P16,750 is on sale at 12% off. How much will be
saved by purchasing the suit while it on sale?

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