ST.

JOHN PAUL II INSTITUTE OF TECHNOLOGY

FRA Building, Carmen West, Rosales, Pangasinan/
Aguila, Sevilla Road, San Fernando City, La Union

BUSINESS

QUARTER 1 – MODULE 2
DECIMALS
 Learning Targets
At the end of this lesson, you should be able to:
a. perform fundamental operations on decimal;
b. express decimals to fraction and percent forms and vice versa;
c. give real-life situations to illustrate decimals; and
d. solve problems involving decimals.

Learning Concept

DECIMALS
Decimals are fractions with a denominator of 10, 100, 1 000 or any multiple or power of ten. The
numeric value of a decimal numeral is always less than one.
Business professional must have a clear understanding of decimals to be accurate in calculations. Many
business transactions involve decimal system. Decimals play an important role for designating fractional values.
They are simpler and easy to read and faster to use when performing mathematical computations.
Decimal point is a period or dot in a decimal numeral. It serves to separate whole numbers (on the left)
from the fractional part (on the right). The digits to the decimal point have fractional values. The first digit to
the right has the place value one-tenth; it shows how many tenths the number has. The second digit to the right
has the value one-hundredths; it tells how many hundredths the number has and so on. Notice that the ending
th was used to indicate a fractional value.

Rounding a number is one way of giving the approximate value to a specified level of accuracy. For
example, when we say that 64.79 is approximately equal to 65, we are rounding 64.79 to the nearest one. On the
other hand, when we say that 64.79 is approximately equal to 64.80, we are rounding 64.79 to the nearest tenth.
 In rounding a decimal numeral, we will identify to which decimal position we are rounding. This is
called the round-off position. The digits which follow the round off position are to be rounded-off, that is,
either dropped or changed to zero.

Steps in Rounding-off Numbers

1. Locate the round-off position and note the digit in the place to the right.
2. if the digit is less than 5, all digits after the round-off position are dropped.
3. if the digit is greater-or-equal-to 5, the digit in the round-off position is increased by 1,
and all the digits after the round-off position are dropped.

ADDITION & SUBTRACTION of DECIMALS

Addition and subtraction of decimal number is similar as addition and subtraction of whole numbers, the
only difference is the placement of the decimal point after the operations. The steps that follow simplify this
procedure.

Steps in Adding & Subtracting Decimals

1. Write the numbers so that the decimal point aligns. Place additional zeroes to the right
whenever necessary without changing the value of the number.
2. Start adding or subtracting the digits from right column to the left.
3. Align the decimal point in the answer with respect to the decimal points of the given.

Example 1. Perform the addition 76.3+632.89+62+12.53.

Solution. Line up the decimal points.
76.30
639.89
62.00 In a whole number, the decimal points comes to the right of the last digit
+ 12.53
783.72
The decimal point in the answer goes under the column of decimal points
After the problem has been set up correctly, addition of digits is carried out exactly as with the whole
numbers.
The procedure in performing an addition also holds true for subtraction of decimal numbers.

Example 2. Perform the subtraction. 537.3−254.79

537.30
- 254.79
282.51
 ADDITION & SUBTRACTION of DECIMALS

Multiplication of decimal numbers is similar to the multiplication of whole numbers except for placing
the decimal point in the product. The following will be helpful.

Steps in Multiplying Decimals

1. Multiply the numbers as if they are whole numbers without regard to the decimal points.
2. Count the total number of decimal places in the multiplier and multiplicand.
3. Place the decimal point so that the product has the same number of decimal places as
totaled in Step 2. If the total number of places in the product is greater than the places
in the product, insert zeroes at the left of the product.

Example 1: Perform the multiplication 0.63 ×62.7.

Solution.
0.63 2 places to the right of the decimal point
x 62.7 1 place to the right of the decimal point
441
126
378
39.501 2 + 1 = 3 places to the right of the decimal point
Because there is a total of 3 places to the right of the decimal point in the two factors, there are 3 places
to the right of the decimal point in the answer.

Example 2. Perform the multiplication 0.37 x 0.216.

Solution.
0.37 2 places to the right of the decimal point
x 0.216 3 places to the right of the decimal point
222
37
74
0.07992 2 + 3 = 5 places to the right of the decimal point
Note that extra 1 zero must be added in front to provide a total of 5 places to the right of the decimal
point in the answer.
 DIVISION of DECIMALS
In division of decimal numbers, if the divisor is a whole number, place the decimal point directly above
the decimal point in the dividend. Then divide as usual. In cases that the divisor has a decimal point, the
following will be helpful.

Steps in Dividing Decimals

1. Make the divisor a whole number by moving the decimal point to the right.
2. Move the decimal point in the dividend to the right with the same number of places
as the divisor. If there are not enough places, add zeroes to the right of the dividend.
3. Place the decimal point in the quotient directly above the decimal point.
4. Divide as usual.

Example 1: Perform the division 274.65 ÷ 34 and find the answer to the nearest hundredth.
Solution.
Set up the division, adding as many zeroes as necessary to the right of the decimal point in the dividend
to carry the answer to the hundredths place.
34 √ 274.650
Note that one zero is added for the thousandths place then perform the division.

8.077
34 √ 274.650
272
2 65
2 38
270
238
32

Round 8.077 to the nearest hundredths: 8.077 8.08 Answer

Example 2: Perform the division 23.6 ÷ 0.5 and find the answer to the exact solution.
Solution.
Set up the division, adding as many zeroes as necessary to the right of the decimal point in the dividend
to carry the answer to the hundredths place.
0.5 √ 23.60

Move the decimal places to the right making it a whole number.

 47.2
5 √ 236.0
20

36
35
10
10
0 The quotient is 47. 2

Example 3: Perform the division 35 ÷ 0.04 and find the answer to the exact solution.
Solution.
Set up the division by adding 2 zeroes to the right of the decimal point in the dividend to carry the
answer to the units place.
0.04 √ 35.00
Move the decimal places to the right making it a whole number.

875
4 √ 3500
32
30
28
20
20
0

CONVERSION of DECIMALS to FRACTION and PERCENT

A. Converting Decimal to Percent

To change decimal to percent it is necessary to follow the steps shown below.

Steps in Converting a Decimal to Percent

1. Multiply by 100 (or move the decimal point two places to the right).
2. Add the percent sign to the number.
3. If the percent is a fraction or mixed number, first convert the fraction into decimal,
Then proceed to Step 1 & 2.

Example 1. Write the following decimal numbers as equivalent percentages:

a. 0.46 b. 0.012
Solution.
 a. Move the decimal point two places to the right and add the percent sign:
0.46 0.46=46 %

b. Move the decimal point two places to the right and add the percent sign:
0.012 0.012=1.2 %

B. Converting Percent to Decimal

Since changing percent to decimal is the opposite of converting decimals to percent, the reverse steps
are taken. To change percent to decimals just simply follow the steps below.

Steps in Converting a Percent to Decimal

1. Remove the percent sign.
2. Divide by 100 (or move the decimal point two places to the left).
3. If the percent is a fraction or mixed number, first convert the fraction into decimal,
Then proceed to Step 1 & 2.

Example 2. Write the following decimal numbers as equivalent decimal numbers:

3
a. 75.2% b. 0.8% c. %
8
Solution.
a. Remove the percent sign & move the decimal point two places to the left:
75.2 % 075.2=0.752

b. Remove the percent sign & move the decimal point two places to the left:
0.8% 000.8 = 0.008

3 3
c. Write as the decimal 0.375: %=0.375 %
8 8
0.375 % 000.375=0.00375

c. Converting Decimal to Fraction

Any decimal may be converted to an equivalent fraction by following the steps below.

Steps in Converting a Decimal to Fraction

1. Write out the number without the decimal point
2. Represent the number in Step 1 as the numerator of the fraction.
3. The denominator is 1 followed by as many zeroes as there are decimal places.
4. Reduce to simplest form.
Example 3. Change the following decimals to fractions.
___
1
a. 0.12 b. 0.0375 c. 0.62 d. 0.272727…
2
Solution.
a. There are two decimal places and therefore there are two zeroes in the denominator.
12 12 3
0.12= = Reduce the fraction.
100 100 25
b. There are four decimal places and four zeroes in the denominator. Then, omit the initial zero in the
denominator.
375 75 3
0.0375= = =
10 000 2 000 80
1
c. There are two decimal places, is part of the second decimal place.
2
1
62
1 2
0.62 =
2 100
Change the numerator to an improper fraction and solve.
125
2 125 1 125 100 125
= ÷ = × =
100 2 100 2 1 200
Reduce the fraction.
125 5
=
200 8
d. If the decimal is non-terminating but repeating number, we will just copy the repeating number and place it in
the numerator. Then, we put a number of 9’s as many as the repeating numbers in the denominator.
27 ___
0.272727 …=
99
Reduce to simplest form:
27 3
=
99 11

APPLICATIONS of DECIMALS

The previous lesson shows how to solve word problems involving fractions. Remember that the main
goal of mathematics is to develop the skills that will allow you with reasoning, to solve wide variety of
problems which can be applied to your lifetime. This time we apply the principles of decimals to solve word
problems.

Example 1. The stock of SJS Corporation has a high of P1,350.83 today. It closed at P1,242.69. How much did
the stock drop from its high?
Solution. Take note that we need to subtract the two amounts.
1,350.83
- 1,242.69
 108.14
Thus, the stock dropped by P108.14.
Example 2. Armando is traveling by car to a business convention in Laguna. His company will reimburse him
P9.62 per kilometer. If Armando travels 105.28 kilometers, how much will Armando receive from his
company?
Solution. We will simply get the product of the rate per kilometer and the distance traveled.
105.28 2 places to the right of the decimal point
x 9.62 2 places to the right of the decimal point
2 1056
63 168
947 52
1012.7936 2 + 2 = 4 places to the right of the decimal point
We need to round off the result to the nearest hundredth because it involves amount of money.
Thus, P1012.7936 will be P1,012.79. Armando will receive an amount of P1,012.79 for reimbursement.

Example 3. Mrs. Fe Reyes pays P3,784.15 per month to pay back a loan of P56,762.25. In how many months
will the loan be paid off?
Solution.
We can obtain the number of months by dividing the amount of loan by the amount of monthly amortization.
3 784.15 √ 56 762.25
Move the decimal places to the right making it a whole number.
15
378 415 √ 5 676 225
378 415
1 892 075
1 892 075
0
She must make 15 payments of P3,784.15.
 Assessment

A. Directions. Perform the indicated operations. Write your solution.

1. 78.141 + 7.83 + 2.567
2. 96.7 – 10.83 – 7.6
3. 8.32 – 2.601 + 7.892
4. 7.2 × 0.13
5. 6.828 ÷ 0.12
6. 3.25 × 0.57
7. 8.09 ÷ 0.14 (round off the result to the nearest thousandth)
8. 0.198438 + 58.2913 (round off the result to the nearest hundredth)
9. 24.32 ÷ 0.003 (round off the result to the nearest ten thousandth)
10. 3.009 × 5.014

B. Covert the following:

Decimal to percent Decimal to Fraction
1. 0.275 7. 3.18
2. 0.0036 8. 0.075
__
3. 4.00545 9. 1.131313…
_
10. 0.555…
Percent to Decimal
9
4. %
25
4
5. 3 %
5
6. 87.40%

C. Directions. Solve the following word problems.

1. The sum of three numbers is 10.64. The first number is 3.17 and the second number is 4.58. What is the third
number?
2. Rodel bought 13 bond papers at 35 centavos each and some folder. He paid a total of P14.75 for these items.
How much did the folder cost?
3. A company agrees to ship an order of merchandise to a customer with freight charges prepaid. The
merchandise weighs 1,500 kilograms. The freight charges were P125.75 for every 50 kilograms. How much
were the freight charges paid by the company?
4. A school supply store owner bought 18 dozens of colored pencils at P170.40 a dozen. Each pencil was sold
for P20.25. How much difference is there between the total cost and the total selling price?