BASIC MATHEMATICS

Fraction, Decimal and Percentage

By
Kingsley Augustine
 Table of Contents

CHAPTER 1 ADDITION AND SUBTRACTION OF FRACTIONS ................................................................................ 3

CHAPTER 2 MULTIPLICATION AND DIVISION OF FRACTIONS ............................................................................. 7
CHAPTER 3 WORD PROBLEMS INVOLVING FRACTIONS ................................................................................... 14
CHAPTER 4 CONVERSION OF FRACTIONS TO DECIMALS .................................................................................. 25
CHAPTER 5 ADDITION AND SUBTRACTION OF DECIMAL .................................................................................. 29
CHAPTER 6 MULTIPLICATON AND DIVISION OF DECIMALS .............................................................................. 33
CHAPTER 7 CONVERSION OF DECIMAL TO FRACTION ...................................................................................... 40
CHAPTER 8 PERCENTAGE .................................................................................................................................. 44
CHAPTER 9 APPLICATION OF PERCENTAGE TO PROFIT AND LOSS ................................................................... 52
CHAPTER 10 APPLICATION OF PERCENTAGE TO DISCOUNT AND TAX ............................................................. 57
ANSWERS TO EXERCISES ................................................................................................................................... 62

2
 CHAPTER 1
ADDITION AND SUBTRACTION OF FRACTIONS

EXAMPLES

Simplify the following:

3 1
1. +
5 2
1 2 5
2. + +
4 3 6
5 1
3. -
6 2
7 1 5
4. 1 - -
8 4 12
1 1 9
5. 1 - 2 +
3 6 10

Solutions
3 1
1. +
5 2
The LCM of the denominators i.e. 5 and 2 is 10. Use 10 to divide each of the denominators, and
3
multiply the answer by the corresponding numerator. For the , we have 10 ÷ 5 = 2, then 2 × 3 = 6.
5
1
For the 2, we have 10 ÷ 2 = 5, then 5 × 1 = 5. So 6 and 5 becomes the numerators to be added, while
10 (LCM) becomes the new denominator. The solution is thus shown below.
3 1 2 x 3 +(5 x 1)
+ =
5 2 10

6+5 11
= =
10 10

3 1 11
∴ + =
5 2 10

11 1
Note that can also be expressed as 1 in mixed fraction.
10 10
11 1
In order to convert the improper fraction to the mixed fraction 1 , divide 11 by 10. Its gives 1
10 10
remainder 1. The number of times the numerator divides the denominator i.e. 1, becomes the whole
number, while the remainder, i.e. 1, becomes the new numerator. The original denominator, i.e. 10
14 2
remains the same. Another example is that, if is expressed as a mixed fraction it gives 4 . This is
3 3
obtained as follows:

3
14 ÷ 3 = 4 remainder 2. So, 4 becomes the whole number, 2 becomes the new numerator while 3
remains the denominator.
14 2
∴ =4 .
3 3

1 2 5
2. + +
4 3 6

The LCM of 4, 3 and 6 is 12. So divide 12 by each of the denominator and multiply by the
corresponding numerator. This gives:

1 2 5 3 x 1 + 4 x 2 + (2 x 5)
+ + =
4 3 6 12

3 + 8 + 10
=
12

21 7
= = (In its lowest term when you use 21 and 12 to divide 3)
12 4

1 2 5 7 3
∴ + + = =1 (in mixed fraction)
4 3 6 4 4

5 1 1x5 − 3x1
3. - =
6 2 6

5−3
=
6

2 1
= = (In its lowest term after division by 2)
6 3

5 1 1
∴ - =
6 2 3

7 1 5
4. 1 - -
8 4 12

7
Convert the mixed fraction 1 to an improper fraction. In order to do this, multiply the whole number by the
8
denominator and add the numerator. The answer gives the new numerator.
7
Therefore 1 = (1×8) + 7 = 8+7 = 15. So, 15 becomes the new numerator while the original
8

4
denominator remains the same.
7 15
So, 1 = .
8 8

7 1 5
∴ 1 - - , becomes:
8 4 12

15 1 5 3 x 15 − 6 x 1 − (2 x 5)
- - =
8 4 12 24

45− 6− 10
=
24

29 5
= =1
24 24

1 1 9
5. 1 - 2 +
3 6 10

1 1x 3 +1 3+1 4
1 = = = (In improper fraction)
3 3 3 3

1 2x 6 +1 12 + 1 13
2 = = = (In improper fraction)
6 6 6 6

1 1 9
∴ 1 - 2 + becomes:
3 6 10

4 13 9 10 x 4 − 5 x 13 + (3 x 9)
- + =
3 6 10 30

40 – 65 + 27
=
30

2 1
= = (In its lowest term)
30 15

Exercises

Simplify the following:

3 1
1. +
4 3

5
 2 1 1
2. + +
5 3 6
7 3
3. -
8 4
1 3 7
4. 3 - 1 -
6 5 10
2 5 3
5. - 1 + 4
3 6 8
2 7 3 1
6. + - 4 +4
5 8 8 4

6
 CHAPTER 2
MULTIPLICATION AND DIVISION OF FRACTIONS

EXAMPLES

Simplify the following:

1 2
1. 2 ×
4 3

1 2 1
2. 1 x 4 x 2
7 3 4

1 3
3. ÷3
8 4

3 3 1
4. 1 ÷ (2 ÷ )
10 5 10

1 1 3
5. 1 ÷ 1 x 3
9 3 5

5 3 2
6. x 2 ÷ 1
6 4 3

1 3 2 1 1 4
7. + ÷ 1 x (2 - 1 ) of
2 4 5 4 3 5
1 3 1
6 − 2 +1
5 4 6
8. 1
1 of 2
4

Solutions
1 2
1. 2 ×
4 3

1
Convert 2 to improper fraction and solve as follows:
4

9 2 18 3
x = = (In its lowest term)
4 3 12 2

This was done by simply multiplying the numerators with each other, and then multiplying the
denominators with each other. Then express the answer in its lowest term by dividing numerator and
denominator by 6.

7
 1 2 1
2. 1 x 4 x 2
7 3 4

Convert all the fractions to improper fraction.

8 14 9
x x
7 3 4

Multiplying numerators and then denominators will give large values. Therefore a more convenient
way of solving this problem is to divide the fractions to their lowest terms. Divide either across (i.e.
between one numerator and another denominator) or between numerators and denominators of the
same fraction. Avoid dividing between one numerator and another numerator or between one
denominator and another denominator. Applying this rule gives:
8 14 9
x x =2×2×3 (After equal division by 7, 4 and 3. 7 divided by 7 gives 1, while 14
7 3 4
divided by 7 gives 2. 8 divided by 4 gives 2, while 4 divided by 4 gives 1. Finally, 3 divided by 3 gives 1,
while 9 divided by 3 gives 3. All these make the numerators to be 2, 2 and 3 respectively, while the
denominators become 1 each).

∴ 2 x 2 x 3 = 12.
1 2 1
∴ 1 x 4 x 2 = 12
7 3 4

1 3 1 15
3. ÷3 = ÷
8 4 8 4

Change the division to multiplication and take the inverse of the right hand fraction. This gives:
1 15 1 4 1
÷ = x =
8 4 8 15 30
1 1 1
After equal division of 4 and 8 by 4, we will be left with x , which multiplies out to give .
2 15 30

3 3 1
4. 1 ÷ (2 ÷ )
10 5 10

Handling the part in the bracket gives:

3 1 13 1
2 ÷ = ÷
5 10 5 10

13 10
= x = 13 x 2 (After equal division of 5 and 10 by 5).
5 1

8
 = 26
The question now simplifies to:
3
1 ÷ 26
10

13 26
= ÷ (Note that a whole number can be expressed as the number divided by 1)
5 1

13 1
= x
5 26

1 1
= x (After dividing 13 and 26 by 13)
5 2

1
=
10

1 1 3
5. 1 ÷ 1 x 3
9 3 5

Here, the rule of BODMAS must be applied. Each letter in BODMAS stands for “Bracket”, “Of”,
“Division”, “multiplication”, “addition”, “subtraction”. This means that in carrying out operation in
mathematics, you must follow the order of the letters of BODMAS. Handle ‘Bracket’, before ‘of’, then
‘Division’ and so on. This shows that the division part of this example (5) should be handled first. This
is done as follows:
1 1 10 4
1 ÷ 1 = ÷
9 3 9 3

10 3
= x
9 4

5 1
= x (After equal division of 10 and 4 by 2, and then 3 and 9 by 3)
3 2

5
=
6
The question now simplifies to:
5 3
÷ 3
6 5

5 18 5 5
= ÷ = x
6 5 6 18

25
=
108

9
 5 3 2
6. x 2 ÷ 1
6 4 3

Convert to improper fraction. This gives:

5 11 5
x ÷
6 4 3

Apply BODMAS by handling the division part first. This gives:

11 5 11 3
÷ = x
4 3 4 5

33
=
20

The question now simplifies to:

5 33
x
6 20

1 11
= x (After division of 5 and 20 by 5, and then division of 33 and 6 by 3)
2 4

11 3
= =1
8 8

1 3 2 1 1 4
7. + ÷ 1 x (2 - 1 ) of
2 4 5 4 3 5

By applying the rule of BODMAS, the part in the bracket will be handled first. This gives:
1 1 9 4
2 -1 = -
4 3 4 3

3 x 9 – (4 x 4)
=
12

27−16 11
= =
12 12

The question now simplifies to:

1 3 2 11 4
+ ÷1 x of
2 4 5 12 5

“Of” comes next in BODMAS. So, simplify the “Of” part as follows:
11 4 11 4
of = x
12 5 12 5

10
 11 1
= x (After division of 4 and 12 by 4)
3 5

11
=
15

Note that “Of” is simplified using multiplication, i.e. “x”.

The question now simplifies to:
1 3 2 11
+ ÷1 x
2 4 5 15

Next, is “Division”. So simplifying the division part gives:

3 2 3 7
÷1 = ÷
4 5 4 5

3 5
= x
4 7

15
=
28

The question now simplifies to:

1 15 11
+ x
2 28 15

The multiplication part is next. This gives:

15 11
x
28 15

11
= (After cancelling out the 15)
28
The question now finally simplifies to:
1 11
+
2 28

14 x 1 + (1 x 11)
=
28

14 + 11
=
28

25
=
28

11
 1 3 1
6 − 2 +1
5 4 6
8. 1
1 of 2
4

Handle the numerator first.

Since this involves only addition and subtraction, the entire fraction can be handled together. This
gives:
1 3 1 31 11 7
6 - 2 + 1 = - +
5 4 6 5 4 6

12 x 31 − 15 x 11 + (10 x 7)
=
60

372 – 165 + 70
=
60

277
=
60

The denominator is now handled as follows

1 5 2
1 of 2 = x
4 4 1

10
=
4
5
= (In its lowest term)
2
The question now simplifies to:
277
60
5
2

277 5
= ÷
60 2

277 2
= x
60 5

277 1
= x (After dividing 2 and 60 by 2)
30 5

277
=
150

127
=1
150

12
Exercises

Simplify the following:

3 5
1. 3 ×
5 9

3 5
2. 1 x 6x
4 7

9 2
3. ÷5
10 5

5 5 3
4. 2 ÷ (1 ÷ )
8 6 11

1 2 5
5. 5 ÷ 7 x 2
9 3 6

5 1 3
6. x 1 ÷ 3
9 5 4

2 1 1 1 7 4
7. 2 + ÷ 1 x (5 - ) of
3 2 2 6 8 9
2 1 1
2 − 3 +2
5 4 10
8. 1
3 of 4
2

13
 CHAPTER 3
WORD PROBLEMS INVOLVING FRACTIONS

Examples
1. Find the number of minutes in the following:
1
a. hour
5

2
b. of 2 hour
15

1 1
c. of 2 hours
3 2

Solutions

a. Express the hour in minutes

1 hour = 60 minutes.
1 1 1 60
∴ hour = × 60 = ×
5 5 5 1

60
= = 12 minutes
5

2
b. of 2 hours
15

2 hours = 2 × 60 = 120 minutes.

2 2 2 120
of 2 hours = × 120 = x
15 15 15 1

2 8
= x (After dividing 15 and 120 by 15)
1 1

=2x8

= 16 minutes
1 1
c. of 2 hours
3 2
1 1 5 5 60
2 hours = 2 × 60 = × 60 = ×
2 2 2 2 1

= 5 x 30 = 150 minutes

14
 1 1
∴ of 2 hours
3 2

1 1 150
= x 150 = x
3 3 1

150
=
3

= 50 minutes

2 a. Express 40 cents as a fraction of $10.

b. Express 4 days as a fraction of 4 weeks

c. Express 25cm as a fraction of 3m.

Solutions

a. The two quantities must be in the same units. So, express $10 in cents
$10 = 10 × 100 (since $1= 100 cents).
= 1000 cents
Now express 40 cents as a fraction of 1000 cents. This gives:
40
1000

2
= (After equal divisions by 10 and then by 2)
50

b. 7 days = 1 week so 4 weeks gives:

4 × 7 = 28 days
Now express 4 days as a fraction of 28 days. This gives:
4 1
=
28 7

c. 1m = 100cm.
∴ 3m = 3 × 100 = 300cm.

Now express 25cm as a fraction of 300cm. This gives:

25 1
= (In its lowest term)
300 12

15
3. Determine the greater or greatest of the following set of fractions:
2 3
a. or
5 7

7 8
b. or
13 15

7 3 10
c. , ,
9 4 13

Solutions
2 3
a. or
5 7

Find the LCM of 5 and 7. This gives 35. Now simply as if you are adding or subtracting the
fractions. This gives:

2 3 7 x 2 or (5 x 3)
or =
5 7 35

14 or 15
=
35

3
Since 15 is greater than 14, its shows that the second fraction that resulted to 15 is greater. So, is
7
greater.

7 8
b. or
13 15

The LCM of 13 and 15 is 195. Use this LCM to simplify as if you are adding or subtracting the
fractions. This gives:

7 8 15 x 7 or (13 x 8)
or =
13 15 195

105 or 104
=
195

7
Since 105 is greater than 104, its shows that the first fraction that resulted to 105 is greater. So, is
13
greater.

Note that the LCM of 13 and 15 is 195, which can be simply obtained by multiplying 13 by 15.

16
 7 3 10
c. , ,
9 4 13

The LCM of 9, 4 and 13 is 468. Now simply as if you are adding or subtracting the fractions. This
gives:

7 3 10 52 x 7 , 117 x 3 , (36 x 10)

, , =
9 4 13 468

364, 351, 360

=
468

7
The value 364 from the first fraction is the greatest. So, is the greatest of the fractions.
9

4. A man earned $120 as wages. He spent $24. What fraction of his original money does he have
left?

Solution

The amount of money he has left is:

120 - 24 = 96.
Fraction of his original money left is:
96 4
= (In its lowest term)
120 5

3 2
5. How much less than 9 is the sum of 4 and 3 ?
5 3

Solution
3 2
The sum of 4 and 3 is given by:
5 3

3 2 23 11
4 +3 = +
5 3 5 3

3 x 23 + (5 x 11)
=
15

69 + 55
=
15

124 4
= =8
15 15

17
 4
So, 8 is less than 9 by:
15

4 9 124
9-8 = -
15 1 15

15 x 9 − (1 x 124)
=
15

135 −124
=
15

11
=
15

3 4
6. of the boys in a class play football, and play tennis. Every boy plays at least one of these two
4 7
games. If 36 boys play both games, how many boys are there in the class?

SOLUTION

Note that when a quantity has been broken into fractions, the total of the entire fraction should be
equal to 1

∴ Total fraction of boys that played the two games is given by:
3 4 7 x 3 + (4 x 4)
+ =
4 7 28

21+16 37
= =
28 28

37
Since is greater than 1, it means that some boys have been counted twice, and these are the boys
28
that play both games.
∴ Fraction of boys that play both games is given by:
37 37 1
-1= -
28 28 1

1 x 37 +(28 x 1)
=
28

37−28 9
= =
28 28

9
∴ of the boys play both games
28

18
 9
But, = 36 boys (Those that play both games).
28
Therefore total boys = 1 whole number (Since total fraction should be 1). So by using the method of
simple proportion the total boys is obtained as follows.
9
If = 36 boys
28
9
Then, 1 will be = (1 ÷ ) x 36
28
1 9
=( ÷ ) x 36
1 28

1 28
= x x 36
1 9

= 28 x 4 = 112
∴ There are 112 boys in the class

5 1 1
7. During a semester in a school, of the students had measles, had chickenpox and had neither.
8 2 8
What fraction of the students in the school had both measles and chickenpox?

Solution

Actual fraction of students affected by the two diseases is given by:

1 1 1
1- = -
8 1 8

8 x 1 − (1 x 1)
=
8

8−1 7
= =
8 8

7
∴ of the student was actually affected by diseases.
8
But, the total fraction of student affected by the two diseases given by:
5 1 1 x 5 + (4 x 1)
+ =
8 2 8

5+4 9
= =
8 8

7
Since this is greater than which is the actual fraction affected by the two diseases, it then means
8
that some students have been counted twice, and these are the student affected by both disease.

19
∴ Fraction of students who had both measles and chickenpox is given by:
9 7 1 x 9 – (1 x 7)
- =
8 8 8

9−7 2
= =
8 8

1
= (In its lowest term)
4

3
8. A man shared a certain amount of money among his three sons. of the money was given to the
7
5
eldest son. The second son received of the remaining money.
8

a. What fraction of money did the third son get?

b. If the first son received $3021 more than the second son, how much money was shared among
them.

Solution
3 3
a. After giving of the money to the first son, the fraction of the money left is 1 – , since the total
7 7
fraction must be 1. This gives:
1 3 7− 3 4
- = =
1 7 7 7

5 4
The second son received of this remaining fraction of . This gives:
8 7
5 4
of
8 7

5 4
= x
8 7

5 1
= x (After division of 4 and 8 by 4)
2 7

5
=
14
5
∴ The second son received of the money.
14

Now, the fraction of money that the third son got would be given by:

20
 3 5
1-( + )
7 14

2 x 3 + (1 x 5)
=1-( )
14

6+5
=1-( )
14

11 1 11
=1- = -
14 1 14

14 − 11 3
= =
14 14

3
∴ The third son got of the money.
14

b. Fractional difference between first and second son is:

3 5 2 x 3 − (1 x 5)
- =
7 14 14

6−5 1
= =
14 14

By applying simple proportion, the total money (i.e. a fraction of 1) is obtained as follows
1
gives $3021
14

1
Therefore 1 will give = (1 ÷ ) × 3021
14

1 14
=( x ) x 3021
1 1

= 14 x 3021 = 42294

∴ The amount of money shared among them is $42294.

4 2
9. A man spent of his salary on food, and of the remainder on housing. He shared the rest equally
9 5
among his four daughters. If each of the daughters received $54,000, how much was spent on food?

Solution
4
After spending on food the remainder is:
9

21
 4 1 4
1- = -
9 1 9

9−4 5
= =
9 9
2
of this remainder was spent on housing.
5
∴ Fraction spent on housing is given by:
2 5 2 5
of = x
5 9 5 9

2
= (After cancelling out the 5)
9
Total fraction spent on food and housing is:
4 2 4+2
+ =
9 9 9

6 2
= =
9 3

The third fraction is the fraction spent on his daughters. These three fractions must sum up to 1. So,
2
subtract from 1 in order to obtain the fraction spent on his daughters. This gives:
3

2 1 2
1- = -
3 1 3

3−2 1
= =
3 3
1 1
∴ is the fraction spent on the daughters. Since is the fraction that was shared equally among
3 3
four daughters, then the fraction that each daughter received is given by:
1 1 4
÷4= ÷
3 3 1

1 1 1
= × =
3 4 12
4
By proportion method, the amount spent on food (i.e. ) can be obtained as follows:
9
1
(one daughter) gives $54000
12
4 4 1
So, (on food) will give ( ÷ ) x 54000
9 9 12
4 12
= x x 54000
9 1

= 4 x 12 x 6000 (After dividing 54000 by 9)

22
 = 288000
∴ The Amount spent on food is $288000

Exercises

1. Find the number of minutes in the following:

1
a. hour
12

4
b. of 3 hours
9

2 2
c. of 1 hours
5 3

2 a. Express 35 cents as a fraction of $7.

b. Express 9 days as a fraction of 9 weeks

c. Express 120m as a fraction of 2km.

3. Determine the greater or greatest of the following set of fractions:

9 19
a. or
10 22

3 37
b. or
4 50

17 21 43
c. , ,
20 25 50

2 13 7
d. , ,
3 20 10

4. A man earned $540 as wages. He spent $90. What fraction of his original money does he have
left?
1 9
5. How much less than 15 is the sum of 7 and 6 ?
2 10

23
 2 7
6. of the boys in a class play volleyball, and play handball. Every boy plays at least one of these
5 10
two games. If 5 boys play both games, how many boys are there in the class?
5 5 1
7. During a dinner in a school, of the students ate rice, ate yam and ate neither. What fraction
16 8 4
of the students in the school ate both rice and yam?
1
8. The money in a competition is shared among the three winners. of the money was given to the
2
3
person who came first. The person who came second received of the remaining money.
4
a. What fraction of the money did the person who came third receive?
b. If the person who came first received $200 more than the second person, how much money was
shared among them.
1 1
9. A boy spent of his pocket money on food, and of the remainder on book. He spent the rest
4 5
equally on toy and ice cream. If the money spent on ice cream is $6, how much was spent on book?
4 2
10. of the students in a class offer Biology, and offer Economics. Every student offers at least
9 3
one of these two subjects. If 3 students offer both subjects, how many students are there in the
class?

24
 CHAPTER 4
CONVERSION OF FRACTIONS TO DECIMALS

Examples

Convert the following fractions to decimal fractions:

3
a.
4
1
b.
2
1
c.
3
1
d.
8
12
e.
25
5
f.
16

Solutions
3
a.
4

0.75
4 30
28
20
20
--
3
∴ = 0.75
4

Just like in long division, put the numerator (i.e. 3) inside the division box and the denominator (i.e. 4)
outside it. Then start by dividing 3 by 4. This is not possible since 4 is larger than 3. So put zero (0) and
a decimal point on the division box, and another zero in front of 3 to make it 30. Then 30 divided by 4
will give 7. Put the 7 on the box after the decimal point and use it to multiply 4. This will give 28.
Write it under 30 and subtract it from 30 to get 2. Put zero in front of this 2 to make it 20. Then start
the division as before using 20. So, 20 divided by 4 will give 5. Put the 5 on the box after 7, and then
use it to multiply 4. This gives 20. Write it under the first 20 and subtract. This will give zero as shown
by the two dashes. When you get to the point where the subtraction is zero, then value at the top of
box gives the answer.

25
 3
So, = 0.75 as shown on the box.
4

1
b.
2

0.5
2 10
10
--

1
∴ = 0.5
2

1 divided by 2 will not go since 2 is larger. So put zero (0) and a decimal point on the box , and put
anther zero in front of 1 make it 10. Then 10 divided by 2 will give 5. Put the 5 on the box after the
decimal point and use it to multiply 2. This will give 10. Write it under the first 10 and then subtract.
This gives zero, so we stop there. The value at the top of the box (i.e. 0.5) gives the answer.

c. All the other examples are done in a similar way.

1
∴ is converted as shown below:
3

0.333
3 10
9
10
9
10
9
1
1
∴ = 0.333…
3

This is a recurring decimal. It continues and never ends. So you can stop at any number of decimal
places that you want.

1
c.
8

26
 0.125
8 10
8
20
16
40
40
--
1
∴ = 0.125
8

12
e.
25

0.48
25 120
100
200
200
---
12
∴ = 0.48
25

5
f.
16

0.3125
16 50
48
20
16
40
32
80
80
--
5
∴ = 0.3125
16

27
Exercise

Convert the following fractions to decimal fractions:

2
1.
5
3
2.
8
1
3.
16
5
4.
8
9
5.
10
5
6.
4
11
7.
20
5
8.
6
9
9.
16
13
10.
32

28
 CHAPTER 5
ADDITION AND SUBTRACTION OF DECIMAL

Examples

Simplify the following:

1. 0.2 + 0.09

2. 0.612 + 0.0134 + 0.8

3. 0.31 + 0.038 - 0.2924

4. 5.2892 - 7.3 + 3.003

5. 8.12 - 2.1422 + 0.3 - 1.197

6. 7.39 - 1.304 - 2.7 - 2.016

Solutions

When adding or subtracting decimals, always arrange the numbers so that the decimal points are
under each other, thereby maintaining the place value of each digit

1. 0.2
+0.09
0.29

∴ 0.2 + 0.09 = 0.29

2. 0.612 + 0.0134 + 0.8

0.612
0.0134
+0.8 _
1.4554

3. 0.31 + 0.038 - 0.2924

Add the first two number first
.
0.31

29
 +0.038
0.348

Now subtract 0.2924 from 0.348

0.348 (Assume there is a zero on the right side of 8)

-0.2924
0.0556

∴ 0.31 + 0.038 - 0.2924 = 0.0556

Always assume that there are zeros at the right ends of every decimal number. They are usually not
written, but it should be known that they are there. So, they can always be included when needed.
This idea can help you to know that 0.348 is larger than 0.2924, since 0.348 can also be represented
as 0.3480.

4. 5.2892 - 7.3 + 3.003

Add the positive values first. This gives, 5.2892+ 3.003. Note that -7.3 is a negative value.
5.2892
+ 3 . 0 0 3_
8.2922

The next step is: 8.2922 - 7.3

8.2922
- 7.3 _
0.9922

5. 8.12 - 2.1422 + 0.3 - 1.197

Group the positive values (8.12 and 0.3) together and add them. Also group the negative values
(2.1422 and 1.197) and add them. Then subtract the answer of the negative group from the answer
of the positive group. This gives:
(8.12 + 0.3) - (2.1422 + 1.197)
Adding the positive group gives:
8.12
+0.3_
8.42

30
Adding the negative group gives:
2.1422
+1.197_
3.3392

Subtracting the negative group from the positive group gives:

8.42
-3.3392
5.0808

∴ 8.12 - 2.1422 + 0.3 - 1.197 = 5.0808

Note that it should be assumed that there are two zeroes at the empty space on the right side of
8.42.

6. 7.39 - 1.304 - 2.7 - 2.016

Grouping the values as explained in example 5 above gives:

7.39 - (1.304 + 2.7 + 2.016)
Note that 7.39 is the only positive value in the question.
So, adding the negative group gives:
1.304
2.7
+2.016
6.020

Subtracting the negative group from the positive group gives:

7.39
-6.02
1.37

∴ 7.39 - 1.304 - 2.7 - 2.016 = 1.37

Note that 6.020 can also be expressed as 6.02 since the zero at the end is irrelevant and thus can be
ignored.

31
Exercise

Simplify the following:

1. 0.05 + 0.8

2. 0.15 + 0.8609 + 0.909

3. 0.7 + 0.182 - 0.38791

4. 1.3911 - 4.5 + 5

5. 1.12 - 3.2 + 5.1 – 2.09

6. 5 - 2.008 - 0.7 - 1.9

7. 5.54 – 4.0032 – 1.418

8. 2.983 + 3.473 - 7.3 + 2.2

9. 3.9857 – 3.9799

10. 7.985 – 4.5942 – 3.473 – 3.87 + 4

32
 CHAPTER 6
MULTIPLICATON AND DIVISION OF DECIMALS

EXAMPLES

1. Without the use of table or calculator, evaluate the following:

a. 1.204 × 1000

b. 16.092 × 100

c. 9.27 ÷ 10

d. 21.3 ÷ 1000

e. 1.25 × 10,000

f. 3.31 ÷ 10,000

Solutions

To multiply a decimal or any whole number by a multiple of 10 (i.e. 10, 100, 1000 etc.), simply move
the decimal point to the right by a number of times which is equal to the number of zeros present on
the multiple of 10. You can also add zeros to complete the movement of the decimal point.

∴ 1.204 × 1000, means that the decimal point will move three times to the right. Three times
because there are three zeros in 1000

∴ 1.204 × 1000 = 1204

The first movement of the decimal point gives 12.04, the second movement gives 120.4, while the
third movement gives 1204. There is no need of writing the decimal point at the end of the number,
so the answer is 1204

b. 16. 092 × 100 =1609.2

Here, the decimal point should be moved two times, since 100 has two zeros. The first movement of
the decimal point gives 160.92, while the second movement gives 1609.2 which gives the final
answer.

33
c. To divide a decimal or any whole number by a multiple of 10, simply move the decimal point to
the left by a number of times which is equal to the number of zeros. Zeros can also be added to
complete the movement of the decimal point.

∴ 9.27 ÷ 10, means that the decimal point will be moved once to the left because there is one zero
in 10.

∴ 9.27 ÷ 10 = 0.927

The movement of the decimal point to the left side gives .927. It is conventional in this case to put
zero (0) just before the decimal point. So the answer becomes 0.927

d. 21.3 ÷ 1000 = 0.0213

Here the decimal point should be moved to the left three times. The first movement of the decimal
point gives 2.13, the second movement gives .213 while the third movement gives .0213. Notice that
one zero has been added to complete the movement of the decimal point. Also note that where
there is no number before a decimal point a zero is put before the decimal point. Hence, .0213 is
written as 0.0213 which gives the final answer.

e. 1.25 × 10,000 = 12500

This is multiplication, so the decimal point should be moved four times (since 10000 has four zeros)
to the right. The first movement of the decimal point gives 12.5, the second movement gives 125.,
the third movement gives 1250. while the fourth movement gives 12500 which is the final answer.
Note that when the decimal point gets to the end of a number, zeros are added to the number in
order to allow more movement of the decimal point.

f. 3.31 ÷ 10000 = 0.000331

Here the decimal point should be moved to the left four times. The first movement of the decimal
point gives .331, the second movement gives .0331, the third movement gives .00331 while the
fourth movement gives .000331. Notice that three zeros (one at a time) have been added to
complete the movement of the decimal point. Hence, .000331 is written as 0.000331 which gives the
final answer.

2. Evaluate the following without using tables or calculator

34
a. 0.34 × 6

b. 8 × 0.021

c. 0.26 × 0.0905

d. 0.0188 × 0.372

e. 0.027 ÷ 9

f. 0.056 ÷ 0.8

6.75 x 7.5
g.
0.375

13.2 x 0.051
h.
0.2 x 19.8

3.6 x 4
I.
0.5 x 0.016

Solutions

a. 0.34 × 6

Solve just like the usual way of carrying out multiplication, and use the total number of digits after
the decimal point to put your point on the answer. In this example we have two digits after the
decimal point (i.e. 3 and 4 from 0.34). So, we count two digits from the right to the left of the final
answer before putting the decimal point. In some cases zeros can be used to complete the digits to
be counted. The working is shown below:

0.34 × 6: 0.34
× 6
2.04

After the usual multiplication, the value obtained is 204. So count two digits from right to left and
put the decimal point. This gives 2.04

∴ 0.34 × 6 = 2.04

Note that the numbers were not multiplied by the zero before the decimal point.

b. 8 × 0.021

35
It is easier to put the value with the lower number of digits below the one with the higher number of
digits. So, put 8 below 0.021 in the multiplication, as shown below.

0.021
× 8
.168

Count three digits from left to right before putting the decimal point. This gives .168 which is written
as 0.168

∴ 8 × 0.021 = 0.168

c. 0.26 × 0.0905

0.0905
× 0.26
5430
+ 1 8 1 0_
.023530

Remember that you have to move a step to the left before starting each next stage of multiplication.
For example, during the second stage, i.e. when multiplying 905 by 2 to get 1810, the multiplication
was started one step to the left, which was under 3 of 5430 and not under 0 of 5430

Note that the first zero after the decimal point in 0.0905 was ignored during the multiplication.

In putting the decimal point, count a total of six digits after the decimal point of each number i.e. 0, 9,
0, and 5 from 0.0905 and 2 and 6, from 0.26 making it a total of six digits. Now go to the answer and
count six digits from right to left before putting the decimal point. One zero was also added to
complete the sixth digits.
Note that after the multiplication, 23530 was obtained. It was at the final stage of writing the decimal
point that 0 and the decimal point were included to obtain .023530

∴ 0.26 × 0.0905 = .023530, which is written as 0.023530, or 0.02353 since the last zero is irrelevant.

d. 0.0188 x 0.372

0.0188
x 0. 3 7 2
376
1316
36
 + 564 _
.0069936

Count a total of seven digits to the left before placing the decimal point. Two zeros have been added
to complete the seven digits.

∴ 0.0188 × 0.372 = . 0069936 = 0.0069936

0.027
e. 0.027 ÷ 9 = 0.003
9

Explanation: 0 divided by 9 will not go so, write 0 and put the decimal point. Then the second 0
divided by 9 will not go, so write 0. Then 2 divided by 9 will also not go, so write 0. Finally, 27 divided
by 9 is 3. So, this gives 0.003 as shown above.

0.056
f. 0.056 ÷ 0.8 =
0.8

An easier way to solve the problem is to first clear the decimal point. The number of digits after the
decimal point on the numerator is three, while the number of digits after the decimal point on the
denominator is one. So take the higher value which is three. Now multiply the numerator and
denominator by a multiple of 10 which has three zeros. This multiple is 1000. So, multiplying
numerator and denominator by 1000 gives:
0.056 x 1000 56
=
0.8 x 1000 800

7
= (In its lowest terms)
100

7
= 0.07 (When is converted to decimal)
100

Recall that 0.056 × 1000 = 56, while 0.8 × 1000 = 800, as explained in our pervious examples.
6.75 x 7.5
g.
0.375

37
The total number of digit after the decimal point in the numerator is three, and that of the
denominator is also three. So multiply both by 1000 (i.e. a multiple of 10 with three zeros) in order to
clear the decimal points. This gives:
6.75 x 7.5 x 1000 675 x 75
=
0.375 x 1000 375

Note that out of the three zeros used in multiplying the numerator, two zeros have cleared the
decimal point from 6.75, while one zero has cleared the decimal point from 7.5.
675 x 75
= 27 x 5 (After equal division of numerator and denominator by 25 and then 15)
375

= 135

13.2 x 0.051
h.
0.2 x 19.8

Total digits after the decimal points on the numerator is 4, while on the denominators is 2. So take
the higher value which is 4. Now multiply numerator and denominator by a multiple of 10 that has 4
zeros. This multiple is 10000. This now gives:
13.2 x 0.051 x 10000 132 x 51
=
0.2 x 19.8 x 10000 2 x 198 x 100

Note that the denominator is in excess of two zeros, so write the excess as 100 as shown above.
132 x 51 2 x 51
= (After equal division by 6 and then 11)
2 x 198 x 100 2 x 3 x 100

2 x 51 17
= (After cancelling out the 2 and then equal division by 3)
2 x 3 x 100 100

17 17
∴ = 0.17 (When is converted to decimal fraction)
100 100

3.6 x 4 36 x 4 x 1000
i. = (After multiplying numerator and denominator by 10000)
0.5 x 0.016 5 x 16

36 x 4 x 1000
= 9 x 200 (After equal division by 4, then 4 again and finally 5)
5 x 16

= 1800

38
Exercise

1. Without the use of table or calculator, evaluate the following:

a. 5.076 × 10

b. 8.43 × 1000

c. 0.678 ÷ 10

d. 76.9806 ÷ 1000

e. 0.000321 × 1000

f. 6678.97 ÷ 100,000

2. Evaluate the following without using tables or calculator

a. 0.12 × 9

b. 6.6 × 0.15

c. 0.102 × 2.009

d. 7 × 0.0179

e. 8.19 ÷ 9

f. 4 ÷ 0.8

2.5 x 4.2
g.
1.05

1.25 x 4.56
h.
19 x 3

1.02 x 2.5
I.
0.051 x 0.05

39
 CHAPTER 7
CONVERSION OF DECIMAL TO FRACTION

EXAMPLES

Convert the following decimals to fractions

1. 0.12
2. 0.125
3. 0.064
4. 0.004
5. 0.0051

Solutions

1. In 0.12, the whole number that can be obtained is 12. The number of digits after the decimal
point is two. By using this two, a multiple of 10 that has two zeros is 100. So divide the whole number
12 by 100, and express your answer in its lowest term. This gives:
12
0.12 =
100

3 12
= (When is expressed in its lowest term)
25 100

2. In 0.125, the whole number that can be obtained is 125. The number of digits after the decimal
point is three. By using this three, a multiple of 10 that has three zeros is 1000. So divide the whole
number 125 by 1000, and express your answer in its lowest term. This gives:
125
0.125 =
1000

1 125
= (When is expressed in its lowest term)
8 1000

3. In 0.064, the whole number that can be obtained is 64. The number of digits after the decimal
point is three. So divide 64 by 1000, and express your answer in its lowest term. This gives:
64
0.064 =
1000

8 64
= (When is expressed in its lowest term)
125 1000

40
4. In 0.004, the whole number that can be obtained is 4. The number of digits after the decimal
point is three. So divide 4 by 1000, and express your answer in its lowest term. This gives:
4 1
0.004 = = (In its lowest term)
1000 250

5. In 0.0051, the whole number that can be obtained is 51. The number of digits after the decimal
point is four. So divide 51 by 10000. This gives:
51
0.0051 =
10000

Exercises

1. Convert the following fractions to decimal fractions:

3
a.
5
7
b.
10
5
c.
12
9
d.
16
3
e.
25
8
f.
25

2. Simplify the following:

a. 0.6 + 0.07

b. 0.333 + 0.0698 + 0.72

c. 0.0011 + 0.09 - 0.174

d. 1.237 - 3.5 + 5.01

e. 6.09 - 3 + 0.099 - 2.2

41
f. 4.21 - 0.2129 - 2.5 - 1.704

3. Without the use of table or calculator, evaluate the following:

a. 1.005 × 100

b. 9.092 × 10000

c. 2.7 ÷ 100

d. 43.3 ÷ 10

e. 4.78 × 1000

f. 1.006 ÷ 10,000

4. Evaluate the following without using tables or calculator

a. 0.28 × 4

b. 5 × 0.205

c. 1.09 × 0.0243

d. 0.0495 × 0.65

e. 0.072 ÷ 12

f. 0.36 ÷ 0.04

0.45 x 5.2
g.
0.25

4 x 0.36
h.
0.08 x 9

1.04 x 2.5
I.
0.13 x 0.04

5. Convert the following decimals to fractions

a. 0.13
b. 0.375
c. 0.0125
d. 0.00005

42
e. 0.064

43
 CHAPTER 8
PERCENTAGE

25 1
Percentage (%) is a fraction of 100. For example 25% also means or (in its lowest term) or 0.25
100 4
in decimal fraction.

Examples

1. Express the following percentages as fractions and as decimals.

a. 20%

b. 45%
1
c. 33 %
3

Solutions
20 1
a. 20% = = (In its lowest term after division by 20)
100 5

1
= 0.2 (In decimal as explained in chapter 3).
5

1
∴ 20% = = 0.2
5

45 9
b. 45% = = (In its lowest term after division by 5)
100 20

9
= 0.45
20

9
∴ 45% = = 0.45
20

1 100
1 33 1 100
3 3
c. 33 % = = (Note that 33 = when expressed in improper fraction)
3 100 100 3 3

100
= ÷ 100
3

100 1
= x
3 100

44
 1
= (After cancelling out the 100)
3

1
= 0.33 (To 2 decimal places)
3

1 1
∴ 33 % = = 0.33
3 3

2. Express the following fractions as percentage.

3
a.
10

2
b.
5

4
c.
25

Solutions

a. Simply multiply the fraction by 100.

3 3
∴ = x 100
10 10

= 3 x 10 = 30% (After dividing 100 by 10 to get 10 and then multiplying the 10 by 3)

2 2
b. = x 100
5 5

= 2 x 20 = 40% (After dividing 100 by 5 to get 20 and then multiplying the 20 by 2)

4 4
c. = x 100
25 25

= 4 x 4 = 16%

3. Express the following decimals as percentages.

a. 0.21

45
b. 0.72

c . 0.625

Solutions

a. Simply multiply by 100

∴ 0.21 = 0.21 x 100 = 21%

b. 0.72 = 0.72 x 100 = 72%

1 1
c. 0.625 = 0.625 x 100 = 62.5% or 62 %, since 0.5 = when converted to a fraction.
2 2

4. Express:
a. 2m as a percentage of 5m.
b. 12.5kg as a percentage of 50kg

Solutions

a. 2m as a percentage of 5m is given by:

2
x 100 = 2 x 20 = 40%
5

b. 12.5kg as a percentage of 50kg is given by:

12.5
x 100 = 12.5 x 2 = 25%
50

5. Calculate the following:

a. 40% of 2kg
b. 5% of $16
1
c. 12 % of 40cm
2
2
d. 66 % of 24L
3

46
Solutions
40 2
a. 40% of 2kg = x2= x2
100 5

4
= = 0.8kg
5

5
b. 5% of $16 = x 16
100

4
= (After equal division by 5 and 4)
5

= $0.8

= (100 x 0.8) cents (since $1 = 100 cents)

= 80 cents

1
1 12
2
c. 12 % of 40cm = × 40
2 100
25
2
= × 40
100

25
= ÷ 100 × 40
2

25 1
= x x 40
2 100

= 5cm (After equal division by 25, 4 and 2)

2
2 66
3
d. 66 % of 24L = × 24
3 100
200
3
= × 24
100

200
= ÷ 100 × 24
3

200 1
= x x 24
3 100

=2x8 (After equal division by 100 and 3)

47
 = 16L

6. In a crate of 30 eggs, 9 are bad. What is the percentage of good eggs?

Solution
Number of good eggs = 30 - 9 = 21
21
∴ Percentage of good eggs = × 100
30

= 7 x 10 = 70%

7. A woman receives a 20% increase in her salary. If her present salary is $2010, calculate her new
salary.

Solution
One method of solving this kind of question is to interpret it as a follows:
Her present salary is 100%. Her new salary is 120% (100 + 20). So, 120% of her present salary will give
her new salary.
120
∴ New salary = x 2010 (This means 120% of her original/present salary)
100

= 12 x 201 (After cancellation of the zeros by equal division by 10 two times).

= 2412

∴ Her new salary is $2412

8. The price of a suit is reduced by 5%. If the suit is originally marked at $1200, what is the new price
of the suit?

Solution
This question can be interpreted as follows: the original price is 100%. The new price is 95% (100 - 5).
So, 95% of the original price will give the new price.
95
∴ New price = x 1200 (This means 95% the original price)
100

= 95 x 12 = 1140

∴ The new price of the suit is $1140.

48
9. Increase 270kg by 30%

Solution
This is similar to question (7) above.
270kg corresponds to 100%. So the new value will be 130% (100 + 30) of the original value.
130
New value = x 270 = 13 × 27
100

= 351kg

10. Decrease 140m by 35%

Solution
This is similar to question (8) above.
140m corresponds to 100%. So, the new value will be 65% (100 - 35) of the original value.
65
New value = x 140 = 13 x 7
100

= 91m

11. 336 is the result of increasing a number by 60%. Find the number

Solution
This question can be interpreted as follows:
160% (100 + 60 = 160) corresponding to 336.
So, the original number will correspond to 100%.
100
∴ The number is: x 336 = 10 x 21 = 210
160

The number is 210

12. 273 is the result of decreasing a number by 25%. Find the number.

Solution
This question can be interpreted as follows:
75% (100 - 25) corresponds to 273. So, the number will correspond to 100%
100
∴ The number = x 273
75

49
 = 4 x 91 = 364

The number is 364.

Exercise

1. Express the following percentages as fractions and as decimals.

a. 30%

b. 50%
1
c. 12 %
2

2. Express the following fractions as percentage.

3
a.
5

5
b.
8

9
c.
10

3. Express the following decimals as percentages.

a. 0.75

b. 0.47

c . 0.125

4. Express:
a. 5m as a percentage of 8m.
b. 3.5kg as a percentage of 14kg

5. Calculate the following:

a. 20% of 5kg
b. 12.5% of $10

50
 1
c. 33 % of 15km
3
1
d. 6 % of 128hr
4

6. In a basket of 80 oranges, 5 are bad. What is the percentage of good ones?

7. A boy receives a 30% increase in his wages. If his present wages is $150, calculate his new wages.

8. The price of a shirt is increased by 20%. If the shirt is originally sold for $15, what is the new price
of the shirt?

9. Increase 500kg by 17%

10. Decrease 360L by 15%

11. 224 is the result of increasing a number by 12%. Find the number

12. 135 is the result of decreasing a number by 10%. Find the number.

13. In a crate of 30 eggs, 6 are bad. What is the percentage of bad eggs?

14. The cost of a book is reduced by 4%. If the book originally cost $50, what is the new cost of the
book?

15. 316 is the result of increasing a number by 75%. Find the number

51
 CHAPTER 9
APPLICATION OF PERCENTAGE TO PROFIT AND LOSS

Usually, profit and loss are always calculated as a percentage of the cost price. Even the selling price
can be calculated as a percentage of the cost price.
100% corresponds to the cost price.
(100 + %profit)% corresponds to the selling price when there is a gain.
(100 - %loss)% corresponds to the selling price when there is a loss.

Examples

1. A book is bought for $152 and sold at a profit of 25%. Calculate the selling price of the book.

Solution
Since this is a profit, the selling price will be 125% (i.e. 100 + 25 = 125) of the cost price
125
Selling price = x 152
100

= 5 x 38 (After equal division by 25 and 4).

= 190
The selling pie of the book is $190

2. A pair of shoes was bought for $120 and sold at a loss of 15%. Calculate the selling price of the
shoe.

Solution
Since this is a loss the selling price will be 85% (100 - 15 = 85) of the cost price.
85
Selling price = x 120
100

= 17 x 6 (After equal division by 20 and 5)

= 102
The selling price of the shoe is $102

3. Find the percentage gain or loss when an item is bought for:

52
a. $80 and sold for $100

b. $420 and sold for $350

Solution

a. Amount gained = 100 - 80 = 20

Amount gained
Percentage gain = x 100
Cost price

20
= x 100
80

=25%

b. Amount lost = 420 - 350 = 70

Amount lost
Percentage loss = x 100
Cost price

70
= x 100
420

=16.7%

4. Calculate the cost price of an item which is sold for:

1
a. $940 at a profit of 17 %
2

b. $1250 at a loss of 20%

Solutions
1 1 1
Since profit is made, then 117 % (i.e. 100 + 17 = 117 ) corresponds to the selling price of $940. So
2 2 2
the cost price will correspond to 100%
100
∴ Cost price = 1 x 940
117
2

1
=100 ÷ 117 x 940
2

235
= 100 ÷ x 940
2

53
 2
= 100 x x 940
235

= 20 x 2 x 20 (After equal division by 5 and 47)

= $800

b. Since a loss is made, then 80% (i.e. 100 - 20 = 80) corresponds to the selling price of $1250. So,
the cost price will correspond to 100%
100
∴ Cost price = x 1250
80

25
= x 125 (After equal division by 4 and 10)
2

3125
=
2

= $1562.50

5. By selling a phone for $1300, a trader gained 30%. How much money did he gain?

Solution
130% (i.e. 100 + 30 = 130) corresponds to the selling price of $1300
So, the profit will correspond to 30%
30
∴ Amount gained (the profit) = x 1300
130
= 30 x 10
= $300
Note that the cost price in this question will correspond to 100%

6. A car dealer gained $3200 on a sale. If this was an 8% profit, what was:

a. the cost price of the car?

b. the selling price of the car?

Solutions
a. 8% corresponds to the profit of $3200

So, the cost price will correspond to 100%

54
 100
∴ Cost price = x 3200
8

= 100 x 40
= $40000

b. Selling price = cost price + profit

= 40,000 + 3200
=$43,200

7. By selling a dress for $3,500, a seamstress lost of 30%. For how much should she have sold it to
gain 50%?

Solution
70% (i.e. 100 - 30 = 70) corresponds to $3,500. So, 150% (i.e. 100 + 50 = 150) will corresponds to the
new selling price. Note that the cost price corresponds to 100%.
150
∴ New selling price = x 3500
70

= 150 x 50
= $7500

8. A man made a loss of 10% on a car he sold for $54000. If he had sold it for $57,600 what would
have been his percentage loss or gain?

Solution
90% (i.e. 100 -10 = 90) corresponds to $54,000. So, 100% will corresponds to the cost price
100
∴ Cost price = x 54000
90

= 100 x 600
= $60000
If he had sold the car for $57,600, he still would have made a loss.

loss = 60,000 - 57600 = 2400

2400
∴ Percentage loss = x 100
60000

= 4%
He would have made a percentage loss of 4%

55
Exercise

1. A bag is bought for $140 and sold at a profit of 20%. Calculate the selling price of the bag.

2. A pair of shoes was bought for $84 and sold at a loss of 10%. Calculate the selling price of the shoe.

3. Find the percentage gain or loss when an item is bought for:

a. $120 and sold for $110

b. $645 and sold for $625

4. Calculate the cost price of an item which is sold for:

1
a. $100 at a profit of 12 %
2

b. $480 at a loss of 25%

5. By selling a phone for $705, a trader gained 8%. How much money did he gain?

6. A car dealer gained $7280 on a sale. If this was an 11% profit, what was:

a. the cost price of the car?

b. the selling price of the car?

7. By selling a dress for $1850, a loss of 30% was made. For how much should she have sold it to gain
75%?

8. A man made a loss of 40% on a house he sold for $845000. If he had sold it for $840000 what
would have been his percentage loss or gain?

56
 CHAPTER 10
APPLICATION OF PERCENTAGE TO DISCOUNT AND TAX

APPLICATION OF PERCENTAGE TO DISCOUNT AND TAX

Examples

1. A worker pays 20% of his taxable income as tax. If his taxable income is $1400:

a. how much tax does he pay?

b. what is his take home pay if he has no allowance or benefits

Solution
a. 20% of his taxable income gives:
20
x 1400
100

= 20 x 14
= $280
He pays a tax of $280

b. His take home pay is = 1400 - 280

=$1120

2. A trader offers an 18% discount on all purchases during a festive season. How much would a
customer pay for a table that cost $150?

Solution
100% corresponds to the cost price of $150. So, 82% (i.e. 100 - 18 = 82) will correspond to the
amount that the costumer would pay.
82
∴ Amount to be paid = x 150
100

= 41 x 3
=$123

57
3. A man pays $630 for an item after a 10% discount has been given on the original marked price.
Calculate the marked price of the item.

Solution
90% (100 - 10 = 90) corresponds to $630.
So, 100% will corresponds to the marked priced.
100
∴ Marked price = x 630
90

= 100 x 7
= $700

1
4. After paying 2 % of his taxable income as tax, a man takes home $1500. Calculate his taxable
2
income.

Solution
1 1 1
97 % (i.e. 100 - 2 = 97 ) corresponds to his take home pay of $1500. So, 100% will correspond to his
2 2 2
taxable income.
100
∴ His taxable income = 1 x 1500
97
2

1
= 100 ÷ 97 x 1500
2

195
= 100 ÷ x 1500
2

2
= 100 x x 1500
195

100 x 2 x 100 20000

= =
13 13

= 1538.46

∴ His taxable income = $1538.46

Exercises

1. Express the following percentages as fractions and as decimals.

58
a. 40%
1
b. 12 %
2

2
c. 6 %
3

2. Express the following fractions as percentage.

21
a.
50

7
b.
8

9
c.
20

3. Express the following decimals as percentages.

a. 0.32

b. 0.2

c . 0.0125

4. Express:
a. 5cm as a percentage of 40cm.
b. 16g as a percentage of 64kg

5. Calculate the following:

a. 20% of 15m
b. 4% of $50
1
c. 6 % of 80kg
4
1
d. 33 % of 42days
3

6. In a class of 30 students, 6 are boys. What is the percentage of girls?

7. A woman receives a 30% increase in her salary. If her present salary is $810, calculate her new
salary.

8. The price of a dress is reduced by 12%. If the dress is originally marked at $500, what is the new
price of the dress?

59
9. Increase 120cm by 40%

10. Decrease 25L by 20%

11. 240 is the result of increasing a number by 20%. Find the number

12. 720 is the result of decreasing a number by 64%. Find the number.

13. A book is bought for $50 and sold at a profit of 40%. Calculate the selling price of the book.

14. A pair of shoes was bought for $200 and sold at a loss of 11%. Calculate the selling price of the
shoe.

15. Find the percentage gain or loss when an item is bought for:

a. $120 and sold for $90

b. $2500 and sold for $3000

16. Calculate the cost price of an item which is sold for:

a. $440 at a profit of 60%

b. $780 at a loss of 20%

17. By selling a phone for $132, a trader gained 10%. How much money did he gain?

18. A car dealer gained $840 on a sale. If this was a 12% profit, what was:

a. the cost price of the car?

b. the selling price of the car?

19. By selling a dress for $850, a seamstress lost 15%. For how much should she have sold it to gain
25%?

20. A man made a loss of 20% on a car he sold for $16000. If he had sold it for $20000 what would
have been his percentage loss or gain?

21. A worker pays 10% of his taxable income as tax. If his taxable income is $820:

a. how much tax does he pay?

b. what is his take home pay if he has no allowance or benefits

22. A man pays $105 for an item after a 25% discount has been given on the original marked price.
Calculate the marked price of the item.

60
 1
23. After paying 12 % of his taxable income as tax, a man takes home $4200. Calculate his taxable
2
income.

61
 ANSWERS TO EXERCISES

Chapter 1
1 9 1 13 5 3
1. 1 2. 3. 4. 5. 3 6. 1
12 10 8 15 24 20

Chapter 2
1 1 189 8 8 49
1. 2 2. 7 3. 4. 5. 1 6. 7. 3
2 6 484 9 45 162

5
8.
56

Chapter 3

1(a) 5 minutes (b) 80 minutes (c) 40 minutes

1 1 3
2(a) (b) (c)
20 7 50

9 3 43 7
3(a) (b) (c) (d)
10 4 50 10

5 3 3
4. 5. 6. 50 boys 7.
6 5 16

1
8(a) (b) $1600
8

9. $3 10. 27 students

Chapter 4

1. 0.4 2. 0.375 3. 0.0625 4. 0.625 5. 0.9 6. 1.25 7. 0.55

8. 0.833… 9. 0.5625 10. 0.40625

62
Chapter 5

1. 0.85 2. 1.9199 3. 0.49409 4. 1.8911 5. 0.93 6. 0.392

7. 0.1188 8. 1.356 9. 0.0058 10. 0.0478

Chapter 6

1(a) 50.76 (b) 8430 (c) 0.0678 (d) 0.0769806 (e) 0.321 (f) 0.0667897

2(a) 1.08 (b) 0.99 (c) 0.204918 (d) 0.1253 (e) 0.91 (f) 5 (g) 10

(h) 0.1 (i) 1000

Chapter 7

1(a) 0.6 (b) 0.7 (c) 0.4166… (d) 0.5625 (e) 0.12 (f) 0.32

2(a) 0.67 (b) 1.1228 (c) - 0.0829 (d) 2.747 (e) 0.989 (f) - 0.2069

3(a) 100.5 (b) 90920 (c) 0.027 (d) 4.33 (e) 4780 (f) 0.0001006

4(a) 1.12 (b) 1.025 (c) 0.026487 (d) 0.032175 (e) 0.006 (f) 9

(g) 9.36 (h) 2 (i) 0.01352

13 3 1 1 8
5(a) (b) (c) (d) (e)
100 8 80 20000 125

Chapter 8
3 1 1 1
1(a) 30% = = 0.3 (b) 50% = = 0.5 (c) 12 % = = 0.125
10 2 2 8

1
2(a) 60% (b) 62 % (c) 90%
2

1
3(a) 75% (b) 47% (c) 12 %
2

1
4(a) 62 % (b) 25%
2

63
5(a) 1kg (b) $1.25 (c) 5km (d) 8hr

6. 93.75% 7. $195 8. $18 9. 585kg 10. 306L 11. 200

12. 150 13. 20% 14. $48 15. 180.6

Chapter 9

1. $168 2. $75.60

3(a) 8.3% (b) 3.1% (Loss)

4(a) $88.89 (b) $640

5. $52.22 6(a) $66181.82 (b) $73461.82

7. $4625 8. 40.4% (Loss)

Chapter 10
2 1 1 2 1
1(a) 40% = = 0.4 (b) 12 % = 8 = 0.125 (c) 6 % = = 0.0667
5 2 3 15

1
2(a) 42% (b) 87 % (c) 45%
2

3(a) 32% (b) 20% (c) 1.25%

4(a) 12.5% (b) 0.025%

5(a) 3m (b) $2 (c) 5kg (d) 14days

6. 80% 7. $1053 8. $440 9. 168cm 10. 20L 11. 200

12. 2000 13. $70 14. $178

15(a) 25% (Loss) (b) 20% (Gain)

16(a) $275 (b) $975

17. $12 18(a) $7000 (b) $7840

19. $1250 20. 0 21(a) $82 (b) $738

64
22. $140 23. $4800

65
If you have any enquiries, suggestions or information concerning this book, please contact the author
through the email below.

KINGSLEY AUGUSTINE

kingzohb2@yahoo.com

Twitter handle: @kingzohb2

66