Business Mathematics

This course will provide an understanding of the

basic concepts of mathematics as applied in
business. It includes a review of the fundamental
mathematics operations using decimals, fractions,
percent, ratio and proportion; mathematics concepts
and skills in buying and selling, computing gross
and net earnings, overtime and business data
presentation, analysis and interpretation. The use of
computer and software applications for computation
and data presentation is encouraged. This learning
module is in line with the curriculum guide and
Most Essential Learning Competencies (MELC)
given by the DepEd.

Specifically, this module focusses on the

fundamental operations on fractions, decimals and
percentage.

1
 Business Mathematics

CHAPTER 1:
FUNDAMENTAL OPERATIONS ON
FRACTIONS, DECIMAL AND
PERCENTAGE

PRE-ASSESSMENT
Direction: Solve and answer the following. Write your answer in the space
provided.
A. Express the following as fractions of the units indicated.
1. 6 as part of a dozen = _____________________________
2. 6 hours as part of a day =___________________________

B. Find the sum.

3 1 4
1. + + =¿ ____________________________
4 4 4
5 3 8
2. + + =¿ ____________________________
9 4 15

C. Find the difference.

7 33
1. 7 − =¿ _________________________________
5 7
4 1
2. − =¿ ______________________________________
5 3

D. Find the products of the following.

2 5 1
1. x x =¿ ___________________________________
3 8 4
20 3
2. 15 x x =¿ _________________________________
21 10

E. Write the reciprocal of the following.

1
1. =¿ _________________________________
2
3
2. =¿ ______________________________________
4

F. Divide the following by changing the divisor to its reciprocal and then multiply.
3 5
1. ÷ =¿ __________________________________
5 8
6 1
2. ÷ =¿ __________________________________
7 4
G. Change the following fraction to decimal. If not whole number, compute up to three
decimal places and round to the nearest hundredth.
2
1. =¿ ______________________________________
8
14
2. =¿ _____________________________________
50

H. Change the following fractions to percent.

3
1. =¿ _______________________________________
5
 5
2. =¿ ________________________________________
6

I. Change the following decimals to fraction.

1. 0.25 = ________________________________________ Business Mathematics
2. 0.75 = ________________________________________

J. Change the following percent to fraction.

2
1. 40% = ________________________________________
2. 105% = _______________________________________

K. Change the following decimals to percent.

1. 0.80 = ________________________________________
2. 3.75 = ________________________________________

L. Change the following percent to decimal.

1. 550% = ______________________________________
1
2. 12 %=¿ ____________________________________
2

M. Convert the following fractions to their equivalent decimal or percent form.

1
1. =¿ _____________________________________
2
1
2. =¿ _____________________________________
4
3
3. =¿ _____________________________________
4
1
4. =¿ _____________________________________
3

LESSON
FRACTIONS: LOOKING BACK
1
Lesson Objectives:
At the end of this lesson, the students should be able to:
1. Demonstrate an understanding of fractions;
2. Recall the types of fractions they have learned; and
3. Explain how fractions operate when the unit referred to is a group or a class.

A fraction represents a part of a whole. It consists of a numerator and denominator. The

numerator is the number above the fraction bar; the denominator is the number below the
fraction bar. The fraction bar is called the vinculum which indicates division. As such, the
denominator is the divisor; hence, it shows into how many parts a whole is divided. The
numerator is the dividend; hence, it shows how many parts of the whole are called for. Whole
here is not limited to a unit as one.

Rather, it also refers to a group as a whole, say, a class, a family, a team, or any other
group taken as a unit. For example, if a class consists of 30 students and we have 20 boys and 10
20 2 10 1
girls, we say that ∨ are boys and ∨ are girls. The three types of common or vulgar
30 3 30 3
fraction are the Proper fraction, Improper fraction, and Mixed number.

PROPER FRACTIONS
 These are fractions that express amounts which are less than a unit. As such, the
numerator is always less than the denominator. The following are some examples of proper
fractions.
1 1 3 2 5 11
4 2 4 3 8 12
IMPROPER FRACTIONS
These are fractions that express amounts which are equal to or greater than a unit. Hence,
the numerator is either equal to or greater than the denominator.
3 6 7 11 18 Business Mathematics
3 5 4 6 11

MIXED NUMBERS 3
These are numbers that consist of a whole number and a fraction. The following are
mixed numbers:
1 3
1 (read as “one and one - third”) 5 (read as “five and three - fourth” )
3 4
3 1
2 (read as “two and three - fifth”) 8 (read as “eight and one - fourth”)
5 4

LESSON EXERCISE

A. Write true if the statement is correct; if false, correct the statement.

_____________1. A whole is always bigger than its parts.
_____________2. A fraction of something is always equal to a fraction of another something.
8 7
_____________3. Is greater than .
5 6
16 20
_____________4. Is equal to .
4 5
2 4
_____________5. Is equal to .
3 8

B. Identify the following as a proper fraction (PF), as an improper fraction (IF), or a mixed
number (MN).
12 5 1
_________1. _______2. _______3. 6
5 12 3
3 60
_________4. _________5.
8 5
C. Express the following as fractions of the units indicated.
__________1. 4 ounces as part of a pound __________3. 132 as part of a gross
__________2. 3 quarts as part of gallon __________4. 3 months as part of a year

LESSON
ADDITION OF FRACTIONS
2
Lesson Objectives:
At the end of this lesson, the students should be able to:
1. Add similar fraction;
 2. Add dissimilar fractions; and
3. Add mixed numbers.

ADDITION OF SIMILAR FRACTIONS

2
∧5
Similar fractions are fractions with the same denominator. The fractions 1 8 are
,
8 8
similar fractions. To add similar fractions, we add all numerators and retain denominator. We,
1 2 5 1+ 2+ 5 8
generally, always reduce fractions to lowest terms. + + = =
8 8 8 8 8
8
Add the numerators (we get 8) and retain the denominator (8) to arrive at
8
Which will give us 1 (a number divided by itself gives us 1).

Other examples:
2 3 1 2+3+1 Business Mathematics
1. + + =
4 4 4 4
6
=
4
4 2
=1
4
1
=1
2
6
When we add the numerators, we get 6. Then, we copy the denominator (4) to arrive at
4
2 2 1
. If we divided 6 by 4, we get 1 . Then, reduce to lowest term which is . Therefore, our
4 4 2
1
answer is 1 .
2

1 5 14 1+5+14
2. + + =
16 16 16 16
20
=
16
1
=
4
1
=1
4
20
Add numerators to give us 20 and copy the denominator (16) to arrive at . 20 and 16
16
20 16 5
can be divided by 4. = 5 as numerator and = 4 as denominator to give us , which when
16 4 4
1
we change to mixed number will give us 1 .
4
To add similar fractions, mixed numbers, we add the whole numbers separately and then
add the similar fractions above.

Example:
1 2 1 3+2 1+ 2+1
3 + +2 = +( )
3 3 3 3 3
4
= 5+
3
1
= 5+1
3
1
=6
3
 We add the whole numbers 3 and 2 to get 5. Next, we add the numerators of the fractions,
1,2, and 1 to get 4, which becomes the numerator of the fraction of the mixed number. Then,
4
copy 3 as denominator of the fraction. We arrive at 5
3
4 1
As our preliminary answer. We, then change to 1 and . Hence, we get the sum of 5 and 1 (the
3 3
1 1
whole numbers) to get 6 and copy the fraction to give the final answer of 6 . Another method
3 3
is to change the mixed number to improper fraction to proceed as in addition of similar fractions.
1 2 1 1 2 7
+ +2 = + +
2 3 3 3 3 3
1+ 2+7
¿
3
10
¿
3
1
¿3
3

We change 21/3 to an improper fraction. Get the numerator of the improper fraction
(3x2)+1 = 7 and we write 3 as denominator. Then we add 1 + 2 + 7 giving us 10 as numerator
and we copy 3 as denominator giving us 10/3. Now we change 10/3, an improper fraction, to
mixed number by dividing 10 by 3 to get 3 and 1/3.

ADDITION OF DISSIMILAR FRACTIONS

Dissimilar quantities cannot be added. For example, we cannot add 2 guavas and 3
pineapples. We have to find a “common denominator”, that is, we have to express guavas and
pineapples by a common name or in common terms. Since what is common to both isBusiness that they
Mathematics
are both fruits, we can say that we have five fruits, that is, 2 + 3 = 5. The common term is fruit
because guavas and pineapples are both fruits; therefore, we have 5 fruits.
In the same manner, we cannot add dissimilar fractions, that is, fractions whose
denominators are not the same. 5/6 and ¼ are dissimilar fractions; hence, they cannot be added
together unless we express them in terms of a common denominator.
To convert dissimilar fractions into similar fractions, we have to express their
denominators in terms of their least common denominator (LCD). The least common
denominator or LCD is the least or smallest number which can be exactly divided by the
different denominators. Then, we divide the LCD by the denominators of the concerned fractions
and multiply the quotient thus obtained by the numerators of the concerned fractions.

For example, to add 5/8 and 1/4, the steps are:

1. Look for the LCD. The denominators of the fractions to be added are 8 and 4. The
smallest number (LCD) which can be exactly divided by 8 and 4 without a remainder is
8, which becomes the denominator for both fractions.
5 1 ? ?
+ = +
8 4 8 8
2. Solve for the numerators. If the LCD is also the denominator of a given fraction (like our
5
first term, ), we simply copy the numerator. If not, the process is the same as converting
8
a fraction into higher terms, which we have already learned. We divide 8 by 4 and
2
multiply by the numerator 1 to arrive at .
8
5 1 5 2
+ = +
8 4 8 8
3. Add the fractions.
5 1 5 2 7
+ = + =
8 4 8 8 8

ADDITION OF MIXED FRACTIONS

1 3 1 1
A mixed number is a whole number and a fraction. 1 ,2 , 15 ,∧10
2 4 6 8
are mixed numbers. To add mixed numbers, we have two methods:
First Method:
To add mixed numbers, add the whole numbers then add the fractional parts.
1 1 1 3
1. 2 +5 = (2+5 )+( + )
2 3 2 8
4 3
¿ ( 7 ) +( + )
8 8
7
¿ ( 7 ) +( )
8
7
¿7
8
Second Method:
Another method of adding mixed numbers is to change the mixed numbers into improper
fractions and then add:
1 3 5 43
1. 2 +5 = +
2 8 2 8
20+43
¿
8
63
¿
8
7
¿7
8

Compare the results we obtained above with the results we got using the first method.
They have the same answers.

LESSON EXERCISE

Directions: Find the sum.

6 2 5 3 5 1 2 1
1. 1 + 10 + 9 =¿ 2. 1 4 +8 6 =¿ 3. 26 8 + 13 3 + 17 12 =¿
Business Mathematics

LESSON
SUBTRACTION
6
OF FRACTIONS
3
Lesson Objectives:
At the end of this lesson, the students should be able to:
1. Subtract similar fractions;
2. Subtract dissimilar fractions;
3. Subtract mixed numbers; and
4. Subtract mixed numbers and whole numbers.

SUBTRACTION OF SIMILAR FRACTIONS

As in addition, we simply deal with the numerators and then copy the denominator.
Hence, to subtract, we subtract the numerators and copy the denominator and reduce the fraction
to lowest terms, if needed.

Example:
15 8 15−8
− =
16 16 16
7
=
16
SUBTRACTION OF DISSIMILAR FRACTIONS
Again, as in addition, it is necessary that dissimilar fractions be converted into similar
fractions first. Then, we proceed to subtraction of similar fractions.
2 1 8−3 5
1. − = =
3 4 12 12
2 8
We find the LCD for 3 and 4 and that is 12. 12 ÷3=4 ; 4 x 2=8 ; hence , = .
3 12
1 3
12 ÷ 4=3 ; 3 x 1=3 ; hence , = .
4 12
Next, we subtract 3 from 8 to arrive at 5 and we retain the denominator (12), so our
5
answer is
12

SUBTRACTION OF MIXED NUMBERS

To subtract a mixed number from another numbers, we follow the following rules:
1. If the mixed numbers have similar fractional parts, we subtract the whole numbers
and then subtract the fractional parts following our rule for subtraction of similar
fractions.
2 1 2 1
8 −3 = ( 8−3 ) + −
3 3 [ ]
3 3
1
¿ 5+
3
1
¿5
3

2 1 1
We subtract the whole numbers 8 – 3 = 5. Next, we subtract − = . Our answer
3 3 3
1
therefore, is 5
3

2. If the mixed numbers have fractional parts which are not similar, then we change the
fractional parts into similar fractions and then proceed as in (a) above.
2 1 8 3
12 −8 =12 −8
3 4 12 12
5
¿4
12
2
We deduct 8 from 12 to get 4. We change to similar fractions. The for 3 and 4
3
is 12 so
2 8 1 3 3 8 5
12 ÷3=4 ; 4 x 2=8 ; therefore , = . Again , 12÷ 4=3; 3 x 1=3 ; Therefore = . SoBusiness
we deduct ¿ ¿ get
Mathematics
3 12 4 12 12 12 12

3. If the fraction in the subtrahend is greater than the fraction in the minuend, convert
one unit of the minuend into an improper fraction with the correct denominator and
7 the minuend. Then, the whole number in the
add this unit to the existing fraction in
minuend is reduced by one. After that, we can proceed with the subtraction.
1 3 1 6
23 −15 =23 −15
8 4 8 8
9 6
¿ 22 −15
8 8
3
¿7
8
From 23, we borrow one unit expressed as a fraction with a denominator of 8, that is
8 1 9 1 9 3
, which we add ¿ ¿ arrive at , so 23 becomes 22 . Next , we convert into a
8 8 8 8 8 4
3 6 ,∧6 9 3
fractionwith 8 as denominator . 8 ÷ 4=2 ; 2 x 3=6. becomes . Now we deduct 15 ¿ 22¿ get 7 ¿ ¿ get . Our
4 8 8 8 8
 3
Answer, therefore, is 7
8

SUBTRACTION OF MIXED NUMBERS AND WHOLE NUMBERS

To subtract a mixed number from a whole number, we convert one unit of the minuend
into an improper fraction with the same denominator as the fraction in the subtrahend, thus
reducing the whole number in the minuend by one. Then, we subtract.
4
1. 14=13
4
3 3
−3 =3
4 4
1
¿ 10
4
4
We borrow one unit from 14 so it becomes 13 and we have as the unit we borrowed.
4
3 4 1
We deduct from to get . Then, we deduct 3 from 13 to get 10. Our answer, therefore, is
4 4 4
1
10
4

LESSON EXERCISE
Directions: Find the difference.
1 5 2 11 5
1. 80 −14 =¿ 2. 24 −17=¿ 3. 22 −13 =¿
4 6 3 15 6

LESSON
SUBTRACTION OF FRACTIONS
4
Lesson Objectives:
At the end of this lesson, the students should be able to:
1. Multiply fraction by another fraction;
2. Multiply fraction by a whole number;
3. Multiply whole number by a mixed number; and
4. Multiply mixed number by a mixed number.

MULTIPLICATION OF FRACTION BY ANOTHER FRACTION

To multiply a fraction by another fraction, we multiply their numerators to obtain the
numerator of the product, then, multiply the denominators to obtain the denominator of the
Business Mathematics
product and reduce the product to lowest terms, if necessary.

Example:
1 4 1x 4 4 1 8
x = = =
8 7 8 x 7 56 4

To simplify the process, we can cancel or factor out common factors between numerators
and denominators. This will reduce the fractions to lowest terms. Remember, however, we can
only cancel a numerator against another denominator. When we cancel a numerator against a
denominator, we are really reducing it to lowest terms. Then, if we divide both the numerator

1
and the denominator of a fraction by the same number, we do not change the value of the
fraction.
1 4 1x 1 1
x = =
8 7 2x 7 4
2
1 1 4
8 and 4 are divisible by 4 so 8 ÷ 4=2 and 4 ÷ 4=1. becomes and . This is called the
8 2 7
principle of cancellation. We then multiply 1 by 1 to get 1 for the numerator and multiply 2 by 7
1
to get 14 for the denominator. Therefore, our final answer is
14

MULTIPLICATION OF FRACTION BY A WHOLE NUMBER

A whole number can be expressed as a fraction with denominator of 1. To multiply a
whole number by a fraction, we multiply the whole number by the numerator of the fraction and
multiply the denominator of the fraction by 1. If the answer is an improper fraction, change it
into whole number or mixed number.
2 3 2 x3 6 3 1
x = = = =1
4 1 4x1 4 2 2

2
2 is equal to . We multiply the numerators 2 and 3 and we get 6. We multiply our
1
6
denominators 1 and 4 and we get 4. Our preliminary answer is , which when divided gives us
4
2 1
1 and which, when reduced to lowest terms, becomes 1
4 2

OR applying our principle of cancellation.

1
2 3 2 x3 1 3 3 1
x = = x = =1
4 1 4x1 2 1 2 2
2

MULTIPLICATION OF WHOLE NUMBER BY A MIXED NUMBER

To multiply a whole number by a mixed number, change the mixed number into an
improper fraction and the multiply.

1 13 26 2 1
2 x 3 =2 x = =6 =6
4 4 4 4 2
13 { ( 4 x 3 ) +1 }
1
3 becomes
4 4[ 4 ] . We multiply 2∧13 ¿ giveus 26.We multiply 4∧1
6∧2 2
denominator of 2 ¿ ¿ giveus 4.We divide 26 by 4 giving us . We change
4 4
1
¿ lowest terms giving us 6 as the final answer .
2

When either the whole number or the mixed number or both are large, the following
method is deemed better. For example:
3
122 x 25
4
1. Multiply the whole number by the integral part (whole number portion) of the mixed
number.122 x 25=3050
2. Multiply the whole number by the fractional part of the mixed number
3 366 2 1
122 x = =91 =91 Business Mathematics
4 4 4 2
3. Add the products.
1 1
3050+91 =3141 9
2 2
MULTIPLICATION OF MIXED NUMBER BY MIXED NUMBER
Like in multiplication of whole numbers by mixed numbers, we also have two options
when we multiply a mixed number by another mixed number.
Change the mixed numbers into improper fractions and then multiply.
11 3 33 1
x = =4
4 2 8 8

LESSON EXERCISE

Directions: Find the product of the following.

3 4 125 2
1. 20 x x =¿ 2. x 1 x 20=¿ 3. 10 x 35 =¿
5 15 923 7

LESSON
DIVISION OF FRACTIONS
5
Lesson Objectives:
At the end of this lesson, the students should be able to:
1. Divide fraction by another fraction;
2. Divide whole numbers by fractions;
3. Divide mixed number by mixed number; and
4. Apply knowledge of division of fractions to business problems.

DIVISION OF FRACTION BY ANOTHER FRACTION

To divide a fraction by another fraction, invert the divisor (change the divisor to its
reciprocal) and multiply:

Example:
2 3 2 4 8
÷ = × =
3 4 3 3 9

DIVISION OF WHOLE NUMBERS AND FRACTION

To divide whole numbers and fractions, the whole numbers are always treated fractions
with denominator or 1. Then, we proceed as in division of common fractions – inverting the
divisor and then multiply.
2 5 3 15 1
5 ÷ = x = =7
3 1 2 2 2

2 3
We changeto its reciprocal so it becomes then we multiply 5 by 3 to get 15 as
3 2
15
numerator and we multiply a by 2 to get 2 as denominator. Next, we reduce to a mixed
2
number.

DIVISION OF MIXED NUMBERS

To divide mixed numbers, we always change the mixed numbers to improper fraction and
proceed as in division of common fractions.

1 1 33 17
8 ÷2 = ÷
4 8 4 8 10
 Business Mathematics

33 8 264
¿ ÷ =
4 17 68
264 4 66 15
¿ ÷ = =3
68 4 17 17
33
[ ( 4 x 8 ) +1 ]=33 and we copy the denominator 4, so we got 4
for the first term. [ ( 8 x 2 ) +1 ] =17
17 17
and we copy the 8 to get . We now change to its reciprocal and perform multiplication:
8 8
264
33 x 8=264; 4 x 17=68; hence, . We find the common factor 4 and divide 264 and 68 by
68
66 15
this. We get and we divide to get our final answer 3 .
17 17

LESSON EXERCISE

Directions: Find the quotient.

14 14 2 1 5 3
1. ÷ =¿ 2. ÷ =¿ 3. ÷ =¿
18 16 3 8 8 8

LESSON
CHANGING FRACTIONS TO DECIMAL AND
6 PERCENT AND VICE VERSA

Lesson Objectives:
At the end of this lesson, the students should be able to:
1. Express fraction to decimal;
2. Convert fraction to percent;
3. Change decimal to fraction;
4. Express decimal to percent;
5. Convert percent to decimal;
6. Change percent to fraction; and
7. Apply knowledge of conversion to business problems.

CONVERTING FRACTION TO DECIMAL

We said that the line separating the numerator and denominator of a fraction indicates
division. The denominator is the divisor and the numerator is the dividend. To reduce fractions
3
into decimal, we simply perform division. If we want to change into decimal we divide 3 by 4:
4
.75
4 3.00
-28
20
-20
0
CONVERTING FRACTION TO PERCENT
To convert fractions to percent, we change the fraction into decimal (by performing
division) and move the decimal point two places to the right, them affix the percent symbol (%)
Example:
1 0
1. =1 ÷ 2= =50 %
2 5
5
2. =5 ÷ 12=0.41666=41.67 % (Round off)
12
 Business Mathematics

CONVERTING DECIMAL TO FRACTION

We previously defined decimals as parts11 of units divided into any power of 10. We said
that if a unit is divided into 10parts, we have tenths; into 100 parts, we have hundredths; and so
on. Therefore, to change decimal to fraction, we convert a decimal to fraction with a
denominator in multiples of 10 (10, 100, 1000, etc.) and reduce the said fraction to lowest terms.
For example:
75
1. 0.75=
100
75 25
¿ ÷
100 25
3
¿
4

0.75 has two decimal places. Our denominator has to have two zeroes; hence, 100. We
divide 75 by 25 (HCF or highest common factor) and we get 3 and we divide 100 by 25 and get
3
4; hence, the answer is .
4
286
2. 0.0286=
10000
286 2
¿ ÷
10000 2
143
¿
5000
0.0286 has 4 decimal places. Our denominator should have 4 zeroes; hence, 10000. The
only common denominator or the only number that can exactly divide 286 and 10 000 is 2. If we
143
divide by 2, we reduce our fraction to .
5000
143
In cases like this we cannot reduce any further because there is no other number that can
5000
divide both the numerator and the denominator exactly. Converting decimal to fraction is usually
done to those that we can convert to smaller fraction.

CONVERTING DECIMAL TO PERCENT

To convert decimal to percent, we move the decimal point places to the right and affix
the percent sign (%).
Examples:
1. 0.75 =75%
2.0.0065 = .65%
3. 1.25 = 125%
4. 2 =200%
5. 33.38 = 3338%
6. 0.015 = 1.5%

CONVERTING PERCENT TO DECIMAL

To convert decimal to percent, we move the decimal point two places to the left (as in
dividing by 100) and we drop the percent sign (%). This is exactly the opposite of what we did
when we converted decimal to percent.
Examples:
1. 45% = .45
2. 100% =1
3. 3% = 0.03

CONVERTING PERCENT TO FRACTION

To convert percent to fraction, we first change percent to decimal, then change the
decimal to fraction and reduce to lowest terms.
Examples:
14 7
1. 14% = 0.14 = =
100 50
5 1
2. .5% = 0.005 = =
1000 200
As seen in examples, if we convert percent involving whole numbers (np decimal parts),
we can omit the part changing the same to decimal; we can immediately change the percent sign
Business Mathematics
(%) to /100 and change to lowest term
Thus:
14 7
1. 14% = = 12
100 50
125 5 1
2. 125 = = =1
100 4 4

LESSON EXERCISE

Directions:
A. Change the following fractions to decimal. If the answer is not a whole number, compute up
to three decimal places and round to the nearest hundredth.

4 11 200
1. =¿ 2. =¿ 3. =¿
9 12 58
B. Change the following decimals to fraction, remaining in simplest terms.
4. 0.7 = 5. 0.35 = 6. 0.165 =
C. Change the following fractions to percent.
1 1 2
7. 6 = 8. =¿ 9. =¿
3 3 5
D. Change the following percent to fraction.
1
10. 0.05% = 11. 5 %=¿ 12. 125% =
2
E. Change the following decimals to percent
1
13. 0.75 = 14. 0.200 = 15. 0.3 =¿
4
F. Change the following percent to decimal
16. 75% = 17. 5.64% = 18. 300% =

LESSON
CHANGING FRACTIONS TO DECIMAL AND
7 PERCENT AND VICE VERSA

Lesson Objectives:
At the end of this lesson, the students should be able to:
1. Memorize the most commonly used aliquot parts; and
2. Use the same in real – life situations and business problems.

Business students and business practitioners need to memorize what is termed as “aliquot
parts,” which represent fractions. They are most common ones used in business. The following
discussions about aliquot parts will help you solving business problems.

The Oxford Illustrated American Dictionary refers to aliquot as of a part or proportion of

a whole. It means known fraction of a whole. The following are aliquot parts. They are very
useful for business application, and business students and practitioners should, as much as
possible, try to memorize some, if not, most of them.
1 1 1
=0.5 =0.167 =0.2
2 6 5
1 5 2
=0.333 =0.833 =0.4
3 6 5
2 1 3
=0.667 =0.125 =0.6
3 8 5
1 3 4
=0.25 =0.375 =0.8
4 8 5
3 5 7
=0.75 =0.625 =0.875
4 8 8

Business Mathematics

LESSON EXERCISE
13

Directions: Find the aliquot parts

1 1
1. 5 =¿ 2. 6 =¿ 3.
1
=¿
3

CHAPTER APPLICATION

A. Solve the problem below. Show your solution in a long size bond paper.
Dr. Rolando Lopez bought a dentist’s chair for ₱50, 000.00. He paid 3/5 of this amount
as down payment. His mother gave him ¼ of the down payment.
a. How much was the down payment?
b. How much did his mother give him?
c. What fractional part of the total cost of the chair was the amount given him by his
mother?
d. How much of the down payment was shouldered by Mr. Lopez?
e. What fractional part of the total cost of the chair was the down payment paid by Dr.
Lopez?
B. Create two (2) real-life problems involving fundamental operations on fractions, decimal
and/or percent. Solve the problem you created. Do this in a long size bond paper.
Categories Excellent (5) Satisfactory (4) Developing (3) Beginning (1)
Demonstrate a
Demonstrate a
thorough Demonstrate
satisfactory Show lack of
understanding of complete
Mathematical understanding of understanding
the topic and use understanding of
Concept the concepts and and have severe
it appropriately and some
use it to simplify misconceptions.
to solve the misconceptions.
the problem.
problem.
Accuracy The The The The
computations are computations are computations are computations are
 accurate and erroneous and
accurate and erroneous and do
show a wise use show some use
show the use of not use of key
of the key of key concepts
key concepts of concepts of the
concepts of the of the
the fundamental fundamental
fundamental fundamental
operations of operations of
operations of operations of
fractions, fractions,
fractions, fractions,
decimal, and/or decimal and/or
decimal, and/or decimal and/or
percent. percent.
percent. percent.
Satisfactorily Illogical and
Highly Somewhat
organized. The obscure. No
organized, Flows cluttered. Flow
flow of the logical
Organization of smoothly. is not
solution is connections of
Report Observe logical consistently
generally ideas. Difficult
connections of smooth, appears
smooth and to determine the
points. disjointed.
logical. meaning.

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