Specialized Subject: Accountancy and Business Management 11

Subject : Business Mathematics

No. of Hours/Semester: 80 hours/semester
Subject Teacher: Ma. Kristina B. Pablo, Lpt

Lesson 1: Fractions and Decimals

Fractions
Fractions: The number of the form 𝑎/𝑏 , where a and b are natural numbers are known as fractions. In a fraction
𝑎/𝑏 , a is known as numerator and b is known as denominator.
Note:
i) Fraction is a part of whole.
ii) ii) The numerator and denominator of a fraction are called its terms
Example: 7 /10 is a fraction where the numerator is 7 and the denominator is 10.
Types of Fractions:
1. Decimal Fractions: A fraction whose denominator is any of the numbers 10, 100, 1000 etc., is called a
decimal fraction.
Examples: 7 /10 , 71/ 100 , 77/ 1000 , etc. are all decimal fractions
2. Vulgar Fraction: A fraction whose denominator is a natural number other than the numbers 10,
100, 1000, etc., is called a Vulgar Fraction.
Examples: 7/ 9 , 71/ 87 , 771/ 876 , etc. are all Vulgar fractions
3. Proper Fraction: A fraction whose numerator is less than its denominator is called a proper fractions
Examples: 7/19 , 71 827 , 771 876 , etc. are all Proper fractions
4. Improper Fraction: A fraction whose numerator is greater than or equal to its denominator, is called an
improper fraction.
Examples: 71 19 , 1171 827 , 2771 876 , etc. are all Improper fractions
5. Mixed Number (or Mixed Fraction): When an improper fraction is written as a combination of whole
number and a proper fraction, it is called a mixed number (or mixed fraction).
Examples: 2 7 10 , 3 71 100 , 4 77 1000 etc. are all Mixed Number (or Mixed Fraction)

How to Convert a Mixed Fraction into an Improper Fraction?

The numerator is obtained by multiplying the whole number part with the denominator of the fractional
part and then adding the numerator of the fractional part to the product. The denominator of the fractional part
forms the denominator of the improper fraction.
Example: 9 2 /3 = 9×3+2 /3 = 29 /3

How to convert improper fraction into a Mixed Fraction?

Divide the numerator of the given improper fraction by the denominator. The quotient obtained forms
the whole number part, the remainder obtained forms the numerator of the fractional part and the divisor forms
the denominator of the fractional part.
Example: 29 3 = 9 2/ 3
6. Simple Fraction: A fraction each of whose term is a whole numbers is called a simple fraction.
Example: , etc. are all simple fractions
7. Complex Fraction: A fraction at least one of whose terms is itself a fraction is called a complex fraction.
Example: ] , etc. are all complex fractions
8. Equivalent Fractions: Fractions having the same value are called equivalent fractions.
Example: , etc. are all equivalent fractions
9. Like Fractions: Fractions having the same denominators are called like fractions.
Example: , etc. are all decimal fractions
10. Unlike Fractions: Fractions having different denominators are called unlike fractions. a.
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 Example: , etc. are all Unlike fractions
How to convert Unlike Fractions into Like Fractions?
1. Find the L.C.M of the denominators of all the given unlike Fractions.
2. Convert each of the fractions into an equivalent fraction having denominator equal to the L.C.M of the
denominator.
3. All the fractions would have the same denominator now and would be like fractions. Example: Convert the
fractions 3 /8 , 11 /12 , 8 /15 into like fractions.
First take the LCM of 8, 12, and 15
2 8 12 15
LCM = 2 x 2 x 3 x 2 x 5 = 120 2 4 6 15
3 2 3 15
Now convert the fractions to 120 as denominators: 2 2 1 5
5 1 1 5
1 1 1

Fractions in Lowest Terms or in Simplest Form A fraction is said to be in lowest or simplest form if the H.C.F
of the numerator and denominator is 1.
The fraction can be reduced to its lowest form if you divide both the numerator and the denominator by
their H.C.F.
Example: Reduce 126/ 162 to its lowest form.
Therefore 126 /162 = 126 ÷18 / 162 ÷18 = 7 / 9
Comparison of Fractions
1. Comparison of Fractions with Like Denominators and Unlike Numerators If the fraction has
the same denominator, then the fraction with larger Numerator is the larger fraction.
Example 5 7 > 3 7
2. Comparison of Fractions with Like Numerators by unlike Denominator If the two fractions
have the same numerator but different Denominator, then the fraction with the smaller
Denominator is the larger fraction.
Example 7 24 > 7 36
3. Comparison of Fractions with Unlike Numerators and Unlike Denominators
a. Method 1
i. Step 1: First take the LCM of the denominators of the fractions
ii. Step 2: Then convert the given unlike fractions into equivalent fractions with the LCM as the
common denominator
iii. You can compare the like fractions so obtained
Example: Arrange the fractions 5 9 , 11 18 , 13 24 , 𝑎𝑛𝑑 17 36 in an ascending order LCM
of 9, 18, 24 and 36 is 72.
Hence we can write 5 9 , 11 18 , 13 24 , 𝑎𝑛𝑑 17 36 as 40 72 , 44 72 , 39 72 , 𝑎𝑛𝑑 34 72 Hence
the ascending order is 34 72 , 39 72 , 40 72 , 𝑎𝑛𝑑 44 72
b. Method 2
i. Short Cut Method (Cross Multiplication Method)

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 To Insert Fractions between Fractions
If 𝑎 /𝑏 𝑎𝑛𝑑 𝑐/ 𝑑 are two fractions, then If 𝑎+𝑐/ 𝑏+𝑑 lies between 𝑎/𝑏 𝑎𝑛𝑑 𝑐 /d
Example If 5/6 𝑎𝑛𝑑 7/8 are two fractions, then If 5+7 /6+8 = 12/ 14 = 6 / 7 lies between
5 /6 𝑎𝑛𝑑 7/ 8
Operations on Fractions
1. Addition of Fractions
a. Addition of Like Fractions
Sum of like Fractions = Sum of the Numerators/ Common Denominators
b. Addition of unlike Fractions
i. Step 1: Find the LCM of Denominators of unlike fractions
ii. Step 2: Convert unlike fractions into equivalent Fractions with their LCM as the common
Denominators
iii. Step 3: Add the like fractions so obtained
Example: Add 5 6 𝑎𝑛𝑑 7 8 . LCM of 6 and 8 is 24. So 5 6 𝑎𝑛𝑑 7 8 can be written as 20 24 𝑎𝑛𝑑 21 24 .
Therefore the sum of 5 / 6 + 7 /8 = 20 /24 + 21 /24 = 41 /24
2. Subtraction of Fractions
a. The same rules are followed as above. Instead of + operator, - operator comes into play.
Example: Subtract 5 /6 𝑓𝑟𝑜𝑚 7/ 8 . LCM of 6 and 8 is 24. So 5/ 6 𝑎𝑛𝑑 7/ 8 can be written as 20/ 24 𝑎𝑛𝑑 21/
24 .
Therefore the subtract of 5/ 6 − 7 /8 = 20 /24 − 21 /24 = −1 /24
3. Multiplication of Fractions
Product of Fractions = Product of the Numerators/ Product of Denominators
The answer obtained is reduced to the lowest form by dividing the numerator and denominator by their
HCF.
Easier way of multiplying fractions is that if there are common factors in one of the numerators
and one of the denominators, then we can cancel that before multiplying.
Example: Multiply 3 /14 × 7 /18 = 3 ×7 14×18 = 1/12
4. Division of Fractions In order to divide two fractions, we just multiply the dividend by the
reciprocal of the Divisor.
Reciprocal of a Non-Zero Fraction
Let 𝑎 𝑏 be a non-zero fraction. Then a and b are natural numbers.
The Fraction 𝑏 𝑎 is called the reciprocal of 𝑎/ 𝑏
Simplification of Expressions Involving Fractions
1. Use of BODMAS Rule (remember the word BODMAS)
a. We simplify the expressions by applying the operations strictly in the order
i. Brackets
ii. Of
iii. Division
iv. Multiplication
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 v. Addition
vi. Subtraction
b. Removal of Brackets: Follow this order
i. Bar or Vinculum (---)
ii. Parenthesis ( )
iii. Curly Brackets { }
iv. Square Brackets [ ]
Example 1: Simplify the following

Example 2: Simplify

Lesson 2 : DECIMAL FRACTIONS

These decimal fractions when expressed in the decimal form are known as decimal numbers or simply
decimals.
Examples: (8/10), (64/100), (329/1000) are all decimal fractions which in decimal form can be written as 0.8,
0.64, and 3.29 respectively.
A Decimal has two parts namely whole number part and decimal part. These parts are separated by a Dot
(·) called the decimal point. The digit lying to the left of the decimal point form the whole number part. The
decimal point together with the digits lying to its right form the decimal part.
Example: In the decimal 57.612, the whole number part – is 57 and the decimal part is .612.

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DECIMAL PLACES
The number of digits contained in the decimal part of a decimal gives the number of its decimal places.
Examples:
The decimal 5.48 has 2 decimal places.
The decimal 7.067 has 3 decimal places.
Like Decimals: Decimals having the same number of decimal places are called like decimals.
Examples: 0.2, 33.4, 867.6, 4211.5 are like decimals, each having one decimal place.
Unlike Decimals: Decimals having different number of decimal places are called unlike decimals.
Examples: 0.421, 3.31, 36.1, 391 are all unlike decimals.
To Convert Unlike Decimals to Like Decimals
Out of the given unlike decimals find the decimal which has the largest number of decimal places, say n.
Convert each of the remaining decimals to the one having n decimal places by annexing the required number of
zeros to the extreme right of the decimal part.
Remarks: Annexing any number of zeros to the extreme right of the decimal part of a decimal does not change
its value, i.e., 4.4 = 4.40 = 4.400, etc.
Example: Convert the decimals 13.42, 0.123, 9.6, 1.97 into like decimals.
Solution: The decimal 0.123 has the largest number of decimal places, i.e., 3. So, we convert each of the given
decimals into the one having 3 decimal places. Thus, we write: 13.42 = 13.420, 0.123 = 0.123, 9.6 = 9.600 and
1.97 = 1.970
To Write a Decimal in an Expanded Form
Example:  Arrange the digits of the decimal 395.174 in the place value chart. Hence, write 395.174 in
the expanded form.
Solution: We may arrange the digits of 395.174 in place-value chart, as shown below:

Decimal
Hundred Tens One Tenths Hundredths Thousandths
Point

3 9 5 . 1 7 4

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Comparison of Two Decimals
Convert the given decimals into like decimals.
First compare their whole number parts. The decimal with the greater whole number part is greater.
If the whole number parts are equal, compare the tenths digits. The decimal with bigger digit- in tenths place is
greater.
If the tenths digits are also equal, compare the hundredths digits and so on.
Example: Compare 17.63 and 13.9
Solution: We shall first convert the given decimals into like decimals. We thus get the decimals as 17.63 and
13.90. Now, we compare their whole number parts. Clearly, 17 > 13; Therefore 17.63 > 13.90
Example: Write the following decimals in descending order: 9.03, 4.85, 0.974, 7.5, 4.92 and 0.7.
Solution: Converting the given decimals into like decimals, we can write them as: 9.030, 4.850, 0.974, 7.500,
4.920 and 0.700. Clearly, 9.030 > 7.500 > 4.920 > 4.850 > 0.974 > 0.70.Hence, the given decimals in
descending order are: 9.03, 7.5, 4.92, 4.85, 0.974, and 0.7
 OPERATIONS ON DECIMALS
Addition of Decimals

 Convert the given decimals into like decimals.

 Write the addends under each other with decimal points in the same vertical column.
 Add the numbers as whole numbers and in the result, place the decimal point just under all
decimal points.
Example: Add: 24.6, 8.57, 0.9, 136.2358 and 3.07.
 Solution: Converting the given decimals into like decimals, we get them as: 24.6000, 8.5700, 0.9000, 136.2358
and 3.0700.  Adding them column wise, we get:

Subtraction of Decimals

 Convert both the decimals into like decimals.

 Write the subtrahend (the number to be subtracted) under the minuend (the number from which
subtraction is to be done) such that their decimal points are in the same vertical
 Subtract as in whole numbers and in the result, place the decimal point just under the decimal points in
the above numbers.
Example: Subtract 19.56 from 25.2.

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 Solution: Converting the given decimals into like decimals, we may write them as 19.56 and
25.20. Subtracting column wise, we get:

Multiplication of Decimals
Multiplication of a Decimal by 10, 100, 1000, etc.: On multiplying a decimal by 10, 100, 1000, etc. the
decimal point is shifted to the right by as many places as the number of zeros in the multiplier.
Example Multiply:
1. 93 by 10
2. 584 by 1000
3. 932 by 100
4. 4 by 100
Solution:
1. 93 × 10 = 79.3 [Decimal point is shifted 1 place to the right]
2. 932 × 100 = 1893.2 [Decimal point is shifted 2 places to the right]
3. 584 × 1000 = 46584 [Decimal point is shifted 3 places to the right]
4. 4 × 100 = 976.40 × 100 = 97640 [Decimal point is shifted 2 places to the right]
Multiplication of a Decimal by a Whole Number
Without taking the decimal point into consideration, multiply the given decimal by the given whole
number (just like the multiplication of two whole numbers).
In the product, put the decimal point in such a way that the resulting decimal contains as many decimal
places as there are in the given decimal.
Example:  Multiply: 74.53 by 16
Solution:

Multiplication of two or more Decimals

Without taking the decimal points (of the given decimals) into consideration, multiply the given
decimals (just like the multiplication of whole numbers).
In the product, put the decimal point in such a way that the resulting decimal contains as many decimal
places as the sum of the decimal places in all the given decimals.
Example: Find the products: 9.76 and  1.2

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 Solution: We have:
976 × 12 = 11712
Therefore 9.76 ×  1.2 = 11.712 [Taking (2 + 1) decimal places in the product]
Division of Decimals
Dividing a Decimal by 10, 100, 1000, etc.: On dividing a decimal by 10, 100, 1000, etc., the decimal
point is shifted to the left by as many places as the number of zeros in the divisor.
Examples: Divide:
1. 91.5 by 10
2. 662.19 by 100
Solution:
1. 91.5 ÷10 = 9.15 (Decimal point is shifted one place to left)
2. 662.19÷ 100 = 6.6219 (decimal point is shifted two places to left)
Dividing a decimal by a whole number: We make ordinary division and mark the decimal point in the
quotient as soon as we cross over the decimal point in the dividend
Dividing a decimal by a Decimal
o Convert the divisor into a whole number by multiplying both the dividend and the divisor by a
suitable power of 10
o Divide the new dividend by the whole number as the divisor
o Simplification of Expressions Involving Decimals

Use of BODMAS Rule (remember the word BODMAS)

We simplify the expressions by applying the operations strictly in the order
 Brackets
 Of
 Division
 Multiplication
 Addition
 Subtraction
Removal of Brackets: Follow this order
 Bar or Vinculum ()
 Parenthesis ( )
 Curly Brackets { }
 Square Brackets [ ]
CONVERSION OF A FRACTION INTO A DECIMAL
1. To Convert a Fraction into a Decimal by Division Method
2. Divide the numerator by the denominator.
3. Complete the division. Let a non- zero remainder be left.

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 4. Insert a decimal point in the dividend and the quotient.
5. Put a zero on the right of the decimal point in the dividend as well as on the right of the remainder.
Divide again just as whole numbers.
6. Repeat Step 4 till either the remainder is zero or requisite number of decimal places has been obtained.
Rounding off of Decimals
The process of obtaining the value of a decimal correct to the required number of decimal places is
called rounding off and the value obtained is called the rounded off or corrected value of the decimal.

 To Round off a Decimal to the Required Number of Decimal Place

 Retain as many digits after the decimal point as are required and omit the remaining digits.
 Out of the omitted digits, if the first digit is 5 or more, then increase the last retained digit by 1,
otherwise do not make any change.
Example:  Write 2.6483 to 2 decimal places:
 Solution: In the given decimal 2.6483, we retain 2 digits after decimal point and omit the other digits. So, we
get 2.64. The first omitted digit is 8, which is greater than 5. So, we increase the last retained digit by 1
Therefore the rounded off value of the given decimal is 2.65.
Terminating Decimals: While expressing a fraction a decimal by the division method, if the division comes to
an end after a finite number of steps, then such a decimal is a terminating decimal.

Non-Terminating Decimals: While expressing a fraction into a decimal by the division method, if the division
process continues indefinitely and a zero remainder is never obtained, then such a decimal is known as a non-
terminating decimal

Repeating or Recurring Decimals: If in a decimal, a digit or a set of digits in the decimal part is repeated
continuously, then such a number is called a recurring or repeating decimal.

Pure Recurring Decimals: A decimal in which all the digits in the decimal part are repeated, is called a pure
recurring decimal.

Mixed Recurring Decimals: A decimal in which some of the digits in the decimal part are repeated and the rest
are not repeated, is called a mixed recurring decimal.

CONVERSION OF A DECIMAL INTO A FRACTION (RATIONAL NUMBER)

1. To Convert a Terminating Decimal into a Fraction, follow the following steps:
2. Write the given decimal without the decimal point as
3. Take 1 annexed with as many zeros as is the number of decimal places in the given decimal as de
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 4. Reduce the above fraction in simplest

To Convert a Recurring Decimal into a Fraction

The method of converting a recurring decimal into a fraction will be clear from the following example.

To Convert a Pure Recurring Decimal into Vulgar Fraction (Short Cut Method)
Write the repeated digits only once in the numerator and take as many nines in the denominator as the number

of repeating digits.
Converting a Mixed Recurring Decimal into Vulgar Fraction (Short Cut Method)
In the numerator take the difference between the number formed by all the digits in the decimal part
(taking repeated digits only once) and the number formed by the digits which are not repeated.
In the denominator, take the number formed by as many nines as there are repeating digits followed by
as many zeros as is the number of non-repeating digits.

Remarks: Order relation in fractions can be established by converting them into decimals.

H.C.F. AND L.C.M. OF DECIMALS
To Find the H.C.F. and L.C.M of Given Decimals follow the following steps:
Convert the given decimals into like decimals.
Find the H.C.F. or L.C.M (as the case may be) of the numbers without the decimal points.
In the result, mark the decimal point to have as many decimal places as there are in each decimal, obtained in
Step 1.

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 Example:  Find the H.C.F. and L.C.M. of 0.54, 1.8 and 7.2
Solution:  Converting the given decimals into like decimals, we get them as: 0.54, 1.80 and 7.20. (Each
of these decimals has 2 decimal places)
 We shall first find the H.C.F. and L.C.M of 54, 180 and 720.
H.C.F of 54, 180 and 720 = 18
 Therefore so H.C.F. of 0.54, 1.8 and 7.2 = 0.18 [Taking 2 decimal places]
 Also, L.C.M of 54, 180 and 720 = 2160
Therefore L.C.M. of 0.54, 1.8 and 7.2 = 21.60 [Taking 2 decimal places]
Lesson 3 : Percentage
Hundredth Part: If you divide any thing into 100 equal parts, then each part would be known as hundredth part.

Percentage: By a certain percentage, we mean “that many hundredth”

We denote   percentage by   , thus 

Convert a Percentage into a Fraction

For converting a percentage into fraction, divide it by    and remove the    sign.

Thus  

Example: 

Convert Fraction into Percentage

For converting a fraction into a percentage, multiply the fraction by    and add    sign to the resultant.

Example:    

Convert a Percentage into a Ratio

A percentage can be expressed as a ratio with the first term equal to the given percentage and the second term
equal to 

Therefore, 

Example: 

Convert Ratio into a Percentage

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First write the ratio as a fraction and then multiply the fraction by     and put   sign.

Therefore 

Example: 

Convert a Percentage into a Decimal

First convert the percentage into fraction and then convert fraction into a decimal.

Example: 

Convert a Decimal into a Percentage

First convert the given decimal into a fraction and then multiply the fraction by   and add   sign.

Example: 

 Increasing or Decreasing a certain Quantity by a Certain Percentage

If you have to increase a number a by  , then the new number would be

If you have to decrease a number a by  , then the new number would be 

Ratio

If    are two quantities of the same kind and in the same units such that   then the quotient   is
called the ratio between  .

Points to remember:

Ratio   has no units and can be written as  .

In the ratio  , we call    as the first term or antecedent and     as the second term or consequent. The second
term of the ratio cannot be zero.

In a ratio  ,   cannot be zero. Similarly, In a ratio  ,    cannot be zero.

If both terms of the ratio are multiplied by or divided by the same number, the ratio does not change. The same
is not true if we were to add or subtract the same number from terms of the ratio.

A ratio must always be represented in the lowest terms. If the H.C.F of both the terms is 1, then we can say that
the ratio of both the terms is the lowest.

Also   and   are equal only if  . What that means is that the order of the terms of the ratio is
important.

Increase or decrease in ratio

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If the quantity increases or decreases in the ratio  , then the new resulting quantity would be   times the

original quantity. Let us say that the original quantity was  , then the new quantity     

Commensurable and incommensurable quantities:

If the ratio between any two quantities of the same units can be expressed in the ratios of integers, then the

quantities are said to be commensurable or else they are incommensurable quantities. So for example,   

are commensurable quantities while   are inconsummerable quantities.

Composition of Ratios

Compound Ratio: When two or more ratios are multiplied term wise, the ratio thus obtained is called compound
ratio. Example:

For ratios   and  , the compound ratio is  .

Similarly if there were three ratios,  ,   and  , then the compound ratio would
be  .

Duplicate Ratio: It is the compound ratio of two equal ratios.

Duplicate ratio of 

= Compound ratio of   and 

=   = 

Triplicate Ratio: It is the compound ratio of three equal ratios.

Triplicate ratio of 

= Compound ratio of  ,   and 

=   = 

Sub-duplicate Ratio: For any ratio  , its sub-duplicate ratio is 

Sub-triplicate Ratio: For any ratio  , its sub-triplicate ratio is 

Reciprocal Ratio: For any ratio  , where  , its reciprocal ratio         

Proportion
Four non zero quantities,  , are said to be in proportion if 
In the above case,   is the first term,   is the second term,   is the third and   is the fourth term.
 and   are called the extremes and   and   are called means (middle terms).
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When
       

In   quantities   and   should be of the same units and   and   should be of the same units.
Example 

 are in continued proportion if  . Here   is the mean proportion between  . And   
is the third proportion between  .

Important Properties of Proportions

If        then the following propertied hold

By Invertendo:       

By Alternendo:       

By Componendo:       

By Dividendo:       

By Componendo and Dividendo:       

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 ACTIVITY SHEET- Prelim.
Name : _______________________________________________________________Score:_____________
Direction: Write your Final answer on your activity sheet and write your solution on a separate sheet of paper.
No solution, No point.
Activity 1 : Convert Mixed Fraction to Proper Fraction
1. 3 4/8______________________________________
2. 2 4/3______________________________________
3. 6 4/10______________________________________
4. 4 10/13______________________________________
5. 16 2/3______________________________________
Activity 2 : Identify the Place value of the underlined number.
6. 123.456______________________________________
7. 6543.21______________________________________
8. 987.764______________________________________
9. 234.12567______________________________________
10. 109.87633______________________________________
Activity 3 : Arrange the following decimal number from ascending to descending order.
11. 10.04_____________________________________
12. 2.83_____________________________________
13. 3.693_____________________________________
14. 5.02_____________________________________
15. 11.023_____________________________________
Activity 4 :
1. .
2. .
3. .
4. .
5. .
Performance task 1 : Convert the following form percentage to fraction to decimal

% Fraction Decimal
2 16. 17.
12 18. 19.
84 20. 21.
61 22. 23.
3 24. 25.

Performance task 2 : Operation of Fraction

26. 2/4 + 1/8=_____________________________________
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 27. 3/6 -2/3=_____________________________________
28. 8/4 x 10/12=_____________________________________
29. 2/7 / 6/5=_____________________________________
30. 2 4/8 / 1 2/3 + 4/3 x 4/3 - ½ =_____________________________________
Performance task 3 : Operation of Decimals
31. 123.456 x 12
32. 6543.21x 24______________________________________
33. 987.76 x 14______________________________________
34. 234.12567x 28______________________________________
35. 109.87633 x 11______________________________________
Performance task 4: Find for the value of N
36. N : 2 = 4 :10
37. 3: N = 5 :3
38. 8 : 2 = N : 2
39. 15 : 3 = 5 : N
40. 13n : 4n : 3 = 1200

(Attached your Picture)

Prepared by:

Ma. Kristina B. Pablo

Subject Teacher

Final Requirement: Business Plan

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