Business Math Lesson Guide

Grade 11 – ABM

FRACTION
 A number which indicates that one number is being divided by another number
 A numerical representation indicating the quotient of two numbers

𝑎Numerator - Dividend
𝑏Denominator - Divisor
 The line between the numerator and the denominator is called fraction bar

Proper Fraction – the numerator is less than the denominator. It denotes part of a whole.

Improper Fraction – the numerator is greater than the denominator. It denotes whole parts and
parts of a whole.

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Mixed Numbers / Numerals - a combination of a whole number and a proper fraction

𝟑
𝟏
𝟓
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Similar Fractions – a set of fractions with the same denominator

Dissimilar fractions – a set of fractions with different denominator

CONVERTING FRACTIONS

1. Improper Fraction to Mixed Number

When converting improper fraction to mixed number, simply divide the numerator by the
denominator. The remainder in the division sentence will become your new numerator,
and simply copy the denominator

2. Mixed Number to Improper Number

When converting mixed number to improper fraction, we multiply the whole number by
the denominator and add the product to the numerator then copy the denominator

(𝑤ℎ𝑜𝑙𝑒 𝑛𝑢𝑚𝑏𝑒𝑟) × 𝑑𝑒𝑛𝑜𝑚𝑖𝑛𝑎𝑡𝑜𝑟 + 𝑛𝑢𝑚𝑒𝑟𝑎𝑡𝑜𝑟

𝑑𝑒𝑛𝑜𝑚𝑖𝑛𝑎𝑡𝑜𝑟

2 3 ×5 +2 17
Example: 35 = =
5 5

3. Dissimilar to Similar
To convert from dissimilar to similar fraction, we must first find the LCM of the
denominators (which will become the least common denominator). Divide the LCD by the
original denominator then multiply by the original numerator.
(𝐿𝐶𝐷 ÷ 𝑂𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝐷𝑒𝑛𝑜𝑚𝑖𝑛𝑎𝑡𝑜𝑟) × 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝑁𝑢𝑚𝑒𝑟𝑎𝑡𝑜𝑟
𝐿𝐶𝐷
1 3 4 (30 ÷ 3) × 1 (30 ÷ 5) × 3 (30 ÷ 6) × 4 10 18 20
, , = , , = , ,
3 5 6 30 30 30 30 30 30
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4. Reducing to Lowest Term

A fraction is said to be in its lowest term when both the numerator and the denominator
are relatively prime.

To reduce a fraction to lowest term, find the Greatest Common Factor (GCF)

𝟏𝟓 𝟏,𝟑,𝟓,𝟏𝟓 𝟏𝟓 𝟏𝟓 𝟏
= = ÷ =
𝟒𝟓 𝟏,𝟑,𝟓,𝟗,𝟏𝟓 𝟒𝟓 𝟏𝟓 𝟑

ADDITION AND SUBRACTION OF FRACTIONS

When adding or subtracting fractions one has to identify the fractions whether they are
similar, dissimilar or improper.

Addition and subtraction of Similar Numbers

Add (or subtract) similar fractions by simply adding (or subtracting) the numerators and
take the common denominator

2 3 1 2+3+1 𝟔
+ + = =
7 7 7 7 𝟕

Since 6/7 is already relatively prime fraction, we do not have to reduce it to the
lowest term.
15 5 15 − 5 𝟏𝟎
− = =
40 40 40 𝟒𝟎

Since 10/40 can still be reduced to its lowest term, we need to find the GCF of both
the numerator and denominator and divide them by the GCF to attain the lowest term.
The lowest term for the answer above is 10, therefore:

10 10 𝟏
÷ =
40 10 𝟒 3
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Grade 11 – ABM

Addition and subtraction of Improper Fractions and Mixed Numbers (Similar

Fractions)

When adding and subtracting improper fractions, convert these into mixed numbers.
16 8 2 1
+ = 2 +1
7 7 7 7

When adding and subtracting mixed numbers, add (or subtract) the whole numbers first
then perform the required operation.
2 1 2+1 𝟑
2 +1 =2+1 =𝟑
7 7 7 𝟕

Addition and subtraction of Dissimilar Fractions

General Rule: When adding (or subtracting) dissimilar fractions, convert the fractions to
similar (by using LCD) and perform the required operation.

3 5 18+20 38 14 2 𝟕
+ = = = 1 24 ( ÷ 2) = 𝟏 𝟏𝟐
4 6 24 24

4 1 16 − 5 𝟏𝟏
− = =
5 4 20 𝟐𝟎

Improper fractions and Mixed Numbers:

When adding (subtracting) mixed numbers, we add (subtract) the whole numbers first
then convert the dissimilar fractions to similar and perform the required operations.

1 1 7−3 𝟒
3 − 1 = (3 − 1) =𝟐
3 7 21 𝟐𝟏

1 7 4+7 𝟏𝟏 3 𝟑
5 + 10 = (5 + 10) = 𝟏𝟓 = 15 + 1 = 𝟏𝟔
2 8 8 𝟖 8 𝟖

When adding (subtracting) improper fractions, we can simply convert it into mixed
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number and perform the required operation.

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Grade 11 – ABM

5 9 1 1 4+1 𝟓
+ =1 +1 =2 =𝟐
4 8 4 8 8 𝟖

9 3 2 3 4−3 𝟏
− =1 − =1 =𝟏
7 14 7 14 14 𝟏𝟒

Subtracting Mixed Number from a whole number

We borrow one unit from the whole number and make it into a fraction form using the
denominator of the subtrahend

3 4 3 𝟏
14 − 3 = 13 − 3 = 𝟏𝟎
4 4 4 𝟒

Subtracting Whole Number from a Mixed Number

When subtracting a whole number from a mixed number, we simply subtract the whole
numbers and copy the fraction.

4 4 𝟒
5 − 2 = (5 − 2) + = 𝟑
9 9 𝟗

MULTIPLICATION AND DIVISION OF FRACTIONS

Multiplication of Fractions
When multiplying fractions, we simply multiply all the numerators and all the
denominators

4 1 3 4×1×3 12 𝟔
× × = = =
5 2 7 5×2×7 70 𝟑𝟓

2 2 ×5 10 𝟏
×5= = =𝟑
3 3 ×1 3 𝟑
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Mixed Numbers:
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Convert the mixed number into improper fraction

3 11 3 33 𝟏
1 ×3= × = =𝟒
8 8 1 8 𝟖

1 1 4 × 11 44 𝟏𝟒
1 ×2 = = = 𝟑𝟎
3 5 3 ×5 15 𝟏𝟓

Division of Fractions
General Rule: Invert the divisor (reciprocal) and then proceed to multiplication.

1 3 1 5 1×5 5
÷ = × = =
4 5 4 3 4×3 12

Dividing whole number by a fraction

1
3 ÷ = 3 × 4 = 12
4

CONVERTING FRACTIONS
A. Fraction to decimal (and vice versa)
 To covert a fraction to decimal, perform long division (numerator
divided by the denominator)
 To convert from decimal to fraction perform the following steps:
o Step 1: Write down the decimal divided by 1, like this: decimal1
o Step 2: Multiply both top and bottom by 10 for every number
after the decimal point. (For example, if there are two numbers
after the decimal point, then use 100, if there are three then use
1000, etc.)
o Step 3: Simplify (or reduce) the fraction
Example:
 Step 1: Write down 0.75 divided by 1:
 0.75/1

 Step 2: Multiply both top and bottom by 100 (because there are 2
digits after the decimal point so that is 10×10=100):
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× 100

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Grade 11 – ABM

0.751 = 75100

× 100

 (Do you see how it turns the top number

into a whole number?)
 Step 3: Simplify the fraction (this took me two steps):

÷5 ÷5

75/100 = 15/20 = 3/4

÷5 ÷5

 Answer = 3/4

B. Fraction to Percent (and vice versa)

 Fraction to percent:
o Divide the numerator by the denominator. Then multiply the
quotient by 100 and add the percent sign
 Percent to fraction:
o Take out the percent sign
o Put 100 as denominator
o Simplify or reduce to lowest term

PERCENT OF A NUMBER
percentage is a number or ratio expressed as a fraction of 100. It is often denoted using
the percent sign, "%"

CONVERTING PERCENT
A. Percent to decimal
o To change percent to decimal, we divide the percent by 100 and
take out the percent sign.
 50% = 50/100 = 0.50 or 0.5
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o Or, from the percent sign, we move two decimal places to the left.

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Grade 11 – ABM

 5% = 5 = 0.05
o To change decimal to percent, we multiply the decimal by 100 and
attach the percent sign
 1.25 = 1.25 x 100 = 125%
o Or, move the decimal sign two places to the right and attach the
percent sign
 .3675 = 36.75%

PERCENTAGE, BASE AND RATE

Formula:

RATIO AND PROPOTION

Ratio -
A ratio shows the relative sizes of two or more values.
Ratios can be shown in different ways:
• using the ":" to separate example values

Proportion
Proportion says that two ratios (or fractions) are equal.
There are three types of proportions:
1. Direct Proportion – When one variable increases, the other
variable also increases
2. Inverse Proportion – when one variable increase, the other
variable decreases.
3. Partitive Proportion artitive proportion is used to divide a whole
number or a whole amount into parts proportional to the given. It
means you must know how to identify parts of a whole based on a
given ratio of these parts.

For example:

Four children decided to celebrate their parent's anniversary by

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eating out in an expensive restaurant. They decided to divide the

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Grade 11 – ABM

expenses into a ration of 2:3:4:5. How much each of the children

pays if the cost is P 7,406.00?

Here's the solution:

2n + 3n + 4n + 5n = 7406
14n = 7406
Let's divide both sides by 14.
14n / 14 = 7406 / 14
By crossing out the numerator 14 and the denominator 14 on the
left side.
n = 7406 / 14
n = 529
The first child should give twice.
Therefore, 2 x 529 = P 1,058.

The second child should give thrice.

Therefore, 3 x 529 = P 1,587

The third child should give four times.

Therefore, 4 x 529 = P2,116

The fourth child should give five times.

Therefore, 5 x 529 = P 2,645. 00.

To check, let's add all of them:

P 1,058. 00 + P 1, 587. 00 +
P 2,116. 00 + P 2,645. 00 = P7, 406.00

BUYING AND SELLING

Mark-up and Margins

Mark-up is the amount added to the cost of merchandise to obtain a higher

amount known as the selling price.

Margin is the selling price minus the cost of goods sold. It is obtained by
multiplying the selling price by the percentage margin
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