FIRST SEM, FIRST QUARTER – UNIT ASSESSMENT

REVIEWER FOR BUSINESS MATHEMATICS

FUNDAMENTAL OPERATIONS ON FRACTIONS,
DECIMALS, AND PERCENTAGES

FRACTIONS – represents a part of a whole

- consists of a numerator and a denominator

- numerator is the number above the fraction MULTIPLICATION
bar; it is the dividend – it shows how many
parts of a wholes is divided - multiply he numerators and then
- denominator is the number below the multiply the denominators
fraction bar; it is divisor – it shows how 3 1 3
many parts a whole is divided example: × =
- the fraction bar is called the vinculum 5 3 15

TYPES OF FRACTIONS (also called as DIVISION

VULGAR FRACTIONS)
- turn the second fraction upside down
1. PROPER FRACTION- fractions that (get the reciprocal)
express amounts which are less than a unit - multiply the fraction
- the numerator is always less than - simplify if needed
the denominator
2 1 2 3 6 1
example: + = × = ∨1
1 1 5 3 5 1 5 2
example:
2 4
2. IMPROPER FRACTION – fractions that
express amounts which are equal to or CONVERTING DECIMALS TO FRACTIONS
greater than a unit
- the numerator is either equal to or
take note of the place where the decimal end
greater than the denominator example:
100 4 88
example:
64 1.) 0.4 = 3.) 1.88 = 1
10 100
3. MIXED NUMBERS – numbers that consist 4 2
2.) 0.04 = 4.) 0.002 =
of a whole number and a fraction 100 1000
1
example: 2 CONVERTING DECIMAL TO PERCENT
4
multiply the decimal by 100 or move the
decimal two times to the right
ADDITION AND SUBTRACTION
example:
golden rule: what you do to the bottom, you
1.) 0.82 = 82% 2.) 0.072 = 7.2%
must do to the top!
♥ with like denominators: CONVERTING PERCENT TO DECIMAL
- add/subtract the numerators
move the decimal point two places to the left
2 1 3 (as in dividing by 100) then drop the percent
example: + = sign %
6 6 6
5 1 4 example:
− =
6 6 6 1.) 45% = .45
♥ with related denominators:
CONVERTING DECIMAL TO FRACTION
- one denominator is a factor/multiple
of the other convert a decimal to a fraction with a
- first, we need to make the denominator in multiples of 10 (10,100, 1000
denominators the same
…) and reduce the said fraction to lowest terms
2 3 4 3 7
example: : + = + = example
5 10 10 10 10
75
♥ with different/unrelated denominators 1.) 0.75 =
- make the denominators the same 100
- to do this, find the lowest common
75÷ 25
multiple = (25 is the highest common factor)
100÷ 25
2 3 14 15 29
example: + = + = 3
5 7 35 35 35 =
4
lcm: 35
CONVERTING FRACTION TO PERCENT
PSALM TALA
12- ABM WEDGWOOD
SCC – SHS 2021-2022
FIRST SEM, FIRST QUARTER – UNIT ASSESSMENT
REVIEWER FOR BUSINESS MATHEMATICS
change the fraction into decimal (by performing
division) and move the decimal point two
places to the right, then affix the percent sign
%
1 0
example = 1 ÷ 2 = =50 %
2 5

WORD PROBLEM

You were given the ff. capital balances of the

partners of the Pinnacle Trading:
Pablo Php 10,000
Norman Php 20,000
Christian Php 30,000

The partners agreed to divide the profit or loss

in the ratio of their capital balances. If the
partnership earned profit of Php 30,000 for the
year, compute the share of Pablo, Norman,
and Christian to the profit of the business.

my solution:
1. add all the capital balances
10,000 + 20,000 + 30,000
=60,000
2. find their percentage of share
a. 10,000 / 60,000 × 100 =16.67%
b. 20,000 / 60,000 × 100 = 33.33%
c. 30,000 / 60,000 × 100 = 50%
3. multiply the total earned profit to their
corresponding percentages
FINAL ANSWER
a. 16.67% × 30,000 = PHP 5001
b. 33.33% × 30,000 = PHP 9999
c. 50% × 30,000 = PHP 15,000

PSALM TALA
12- ABM WEDGWOOD
SCC – SHS 2021-2022