Business

Mathematics

1
 BUSINESS
MATHEMATICS
LESSONS INCLUDED:
I. Fractions, Decimals, and Percentage II.
Ratio and Proportion
This SIM will help you enhance the following
competencies for Week 1-2

- Expresses fraction to decimal and percent, decimal to fraction and percent,

percent to fraction and decimal
- Gives real-life situations to illustrate; Solves problem involving fraction,
decimal, and percent
- Identifies the different kinds; writes example of proportion; Solves problem
involving proportion

For inquiries and clarifications, please contact Mr. Arvin Jan J. Tiflis at:
09657581942 ajtiflis2@gmail.com www.facebook.com/arvin.tiflis
 DIAGNOSTIC ASSESSMENT
I. Directions: Convert the following as per fraction to decimal and percent, decimal to fraction
and percent, percent to fraction and decimal. Write the correct answer on the
space provided before each number.

Fraction to Decimal (round to the nearest hundredths)

2 14 1

____________1. ____________2. ____________3.

8 50 3

Fraction to Percent

____________4. ____________5. ____________6.

3 5 4

5 6 3

Decimal to Fraction

____________7. 0.25 ____________8. 0.85 ____________9. 0.46

Decimal to Percent

____________11. ____________12.
____________10. 0.56 2.50 0.69

Percent to Decimal

____________14. ____________15.
____________13. 3% 50% 600%

Percent to Fraction

____________17. ____________18.
____________16. 40% 105% 200%

II. Directions: Read and analyze the problem. Write the correct answer and the
solutions below.

1. Annie, Brand, Camille, Darius and Elise decided to form a joint venture. They agreed to put up a total
capital of ₱600,000. Annie, Brand, Camille and Darius agreed to invest , , , and of the capital,
respectively. How much of the total capital will each of the partners invest? What fractional part is the
investment of Elise?
 Chapter 1: Fundamental
FEED YOUR MIND Operations on Fractions,
Decimals, and Percentage

1.1 Fraction, Decimal, and Percent

1.1.1 Converting 1.1.2 Converting 1.1.3 Converting
Fraction to Decimal Fraction to Percent Decimal to Fraction
Form Form Form
1.1.4 Converting 1.1.5 Converting 1.1.6 Converting
Decimal to Percent Percent to Fraction Percent to Decimal
Form Form Form
1.2. Real-life Situation Illustrating Fractions, Decimals, and Percent

1.3 Solving Problems involving Fractions, Decimals, and Percent

Let’s Start!

Converting Fraction to Decimal Converting Fraction to Percent

Form Form

Steps: Steps:
- Simply perform division (round off according - Perform division
to the teacher’s rule) - Move the decimal point 2 places to the right
(round off according to the teacher’s rule)
- Affix the percent (%) symbol
Example #1: Convert to decimal form
5÷8=0.625

Example #1: Convert to decimal form

5÷8=0.625
Example #2: Convert to decimal form
= 62.5
(round off: 2 decimal places) = 62.5%
2÷3=0.67 2

Example #2: Convert 3 to decimal form

(round off: nearest hundredths)

2 ÷ 3 = 0.6667

= 66.67
Converting Decimal to Fraction = 66.67%
Form

Steps:
Converting Decimal to Percent
- Convert decimal to fraction with denominator Form
in multiples of 10 (10, 100, 1000, etc.)
- Reduce to simplest form
Steps:
- Move the decimal point 2 places to the right
Example #1: Convert 0.5 to fraction form
=
10 2
5 1
- Affix percent (%) symbol
Example #2: Convert 0.72 to fraction form
72
100
=
25
18
Example #1: Convert 0.5 to percent form

0.5 050.0 50%

Example #2: Convert 0.72 to fraction
form 0.72 = 72.00 = 72%
 Converting Percent to Decimal Converting Percent to Fraction
Form Form

Steps: Steps:
- Move two decimal place to the left - Change percent to decimal
- Remove the percent (%) symbol - Change decimal to fraction
Example #1: Convert % to decimal form
- Reduce to simplest form
50% .50% .50 Example #1: Convert % to fraction form
Example #2: Convert % to decimal form
237% 2.37% 2.37
50% .50% .50
= 10050
= 12

I hope Example #2: Convert % to fraction form

237% 2.37%
= 2 100 37
2.37

you’re
still
following
:>

Application of Fraction, Decimal, and Percent

in real-life scenario

We may be unaware of it, the concept of fraction,

decimal, and percent is very existent in our natural
world.
Fraction which we define as – a number that
represents part of a whole, can be seen on simple
things like eating your favorite pizza. A regular pizza
is normally divided into 8 slices. The pizza represents
the ‘whole’ and when you manage to eat a slice, a
yum
part of the whole pizza has gone,
leaving 78 of the original size.

Reference:
Pizza – Different Slices of Pizza
(https;//www.nicepng.com/ourpic/u2t4u2e6i1
o0t4e6_pizza-different-slices-of-pizza/

On the other hand decimal is defined as a number whose whole number part and the
fractional part is separated by a decimal point. For example, a kilogram of rice costs
₱40.50, we can say that “40” is the whole number part, “50” is the fractional part and
“.” is the decimal point. If you wish to buy 3 kilograms, multiply by 3 and that will be
₱121.50.

Percent means parts per hundred and the symbol for it is “%”. Common example of
percent is seen in alcohols. Isopropyl alcohol, also known as rubbing alcohol usually
contains 70% of pure or absolute isopropyl alcohol. The remaining 30% consists of
water, denaturants, and perfume oils.
Source: Isopropyl Alcohol (https://www.drugs.com/inactive/isopropyl-alcohol-159.html

Reference:
Isopropyl Alcohol At Always
Stop & Shop sanitize
(https://pngio.com/ima
ges/png-a296607.html your
hands!
 Solving problems involving Fraction, Decimal, and
Percent

Example #1
Jarvan owns three parcels of land of 12 15, 8 23, and 15 34. If he will sell a total of 18 12
hectares, how many hectares will be left?

Solution:
(1215 + 823 + 1534) - 1812
=(12+8+15)+(15+23+34)-1812
= 35 + (12+40+45) - 18 1
60 2

= 35 + 9760 - 18 12
= 35 + 1 3760 -18 12
= 36 + 3760 - 18 12
36 + 3760 - 18 3060
=
=
=
(36 – 18) + (3760- 3060)
18 + 607 hectares
Example #2
1
1. Lulu has 24 marbles in her jar. 3 of it
are red, 50% are blue, and the rest are
yellow.
a. How many yellow marbles are there?
b. What is the percentage of the yellow
marbles to the total number of
marbles?
Example #3
c. If blue marbles are about to be
removed, how much of the total
Nunu sells different types of cloth. He marbles will remain? Express your
cuts a bolt containing 100 yards into answer in fractional form.
single-pants cut of 1 14 yards each.

a. Into how many pieces was the bolt

cut? Solutions: (Round off 2 decimal places) 1

b. If Nunu sells the cloth at ₱150.00 per 50% of 24 is 12 (blue)

cut, how much will the entire bolt sell? 8+12=20
total marbles is 24 – 20 = 4 (yellow)
Solutions: Therefore, there are 4 yellow marbles in
a. 100
= 100
= 100 5
= her jar.
1 5

14 4
4

400
5 = 80 pieces
b. Total number of marbles is 24, there are 4
b. 80 pieces ₱150.00/ cut = ̈́₱12 000 yellow marbles
4

= 1

= 0.1667 16.67 16.67%

24 6

c. Blue marbles are 50% of the total

50%(24) = 12
24 – 12 = 12 marbles will be left
ACTIVITY TIME
Test Your Skills Directions: Complete the table by filling it up with the correct
conversion of fraction, decimal, and percent. Round off to
Card the nearest hundredths.

Fraction Decimal Percent Fraction Decimal Percent

1. 6. 95%

2. 0.50 7. 0.13

3. 8.

4. 40% 9. 0.25

5. 0.76 10. 100%

Test Your Directions: Draw at least two (2) scenario that shows the concept of
fraction, decimal, and percent. Details and descriptions may be added if
Creativity Card necessary.
 ASSESSMENT TIME
Directions: Convert the following as per fraction to decimal and percent,
Assessment decimal to fraction and percent, percent to fraction and decimal.
Card 1 Write the correct answer on the space provided before each
number.
Fraction to Decimal (round to the nearest hundredths)
____________1. 2
____________2. 14
____________3. 1

8 50 3

Fraction to Percent
3 5 4

____________4. ____________5. ____________6.

5 6 3

Decimal to Fraction

____________7. 0.25 ____________8. 0.85 ____________9. 0.46

Decimal to Percent

____________10. 0.56 ____________11. 2.50 ____________12.

0.69

Percent to Decimal

____________13. 3% ____________14. 50% ____________15.

600%

Percent to Fraction

____________16. 40% ____________17. 105% ____________18.

200%

Directions: Read and analyze the problem. Write the correct answer
Assessment
Card 2 and the solutions below.

1. The partnership of Anivia, Brand, and Caitlyn earned a net income of ₱50 000. They agreed
to divide profits :
to Anivia, to Brand, and the rest to Caitlyn.

a. What fractional part is Caitlyn’s share?

b. Compute the share of each in the net income

Self- Directions: With 5 as the highest and 1 as the lowest, shade the star on
Assessment how much you understand this lesson. Be honest.

5 4 3 2 1
 DIAGNOSTIC ASSESSMENT
I. Directions: Read each questions carefully and write the letter of the correct answer on
the space provided before each number.

1. It refers to the relation between two numbers or magnitudes of the same kind.
A. Ratio C. Proportion
B. Decimal D. Percentage
2. Which of the following shows concept of ratio?
A. 30% C. 3:5
B. 1.75 D.
3. A variable is directly proportional to another. As one value increases the other
value will also increase. Which kind of proportion is being described?
A. Direct Proportion C. Indirect Proportion
B. Inverse Proportion D. Partitive Proportion
4. A recipe requires the combination of water and sugar at a ratio of 3:11. If you
have 5.40 cups of water, how many cups of sugar should you use?
A. 19.80 cups C. 18.90 cups
B. 20.00 cups D. 15.40 cups
5. A company earned a profit of ₱27 000 representing 32% of its gross profit. What
is the company’s gross profit?
A. ₱84 375 C. ₱8 640
B. ₱864 000 D. ₱35 640
II. Directions: Read and analyze the problem. Write the correct answer and the solutions

below.

1. Divide 15 000 in the ratio of 1:2:3.

2. A father wants to leave ₱2 700 000 to his four children in the ratio of 2:3:3:2. How much will each of the
four children receive?

3. For a certain recipe, Darius combines water and vinegar at a ratio of 3:11. If he used 9 cups of vinegar,
how many cups of water did he use?
 Chapter 2: Ratio
FEED YOUR MIND and Proportion

Recall:

Ratio There are 4 girls and 5 boys

• Is the relation between two Therefore, the ratio of girls to
numbers or two magnitudes boys is 4:5 (read as “4 is to 5”)
of the same kind.
• Compares/Shows relationship
between two things.

means
Proportion
• Refers to the equality 1:2 = 8:16
between two ratios.

extremes

2.1 Different Kinds of Proportion and examples

2.1.1 Direct 2.1.2 Inverse 2.1.3 Partitive
Proportion Proportion Proportion

Let’s Start!
Direct Proportion

• Two values x and y are directly proportional to each other,

when x and y will either increase or decrease together.
• If x increases, y increases or if x decreases, y decreases.

For example, if two ice creams cost ₱15.00, how many can you
buy with ₱45.00
2 =
₱15.00 ₱60.00

= (2)(60) The number of ice cream is

15 directly proportional to the cost
Fruit Ice Cream
= 8 ice creams
Reference: 20 PHP Peso Banknote (https://www.pngitem.com/download.ixiJb_
(http://pluspng.com/png-72166.html fruit-ice-cream-png-image-one-ice-cream/

Inverse Proportion Partitive Proportion

• Two values x and y are inversely proportional to
• Proportion by parts
each other.
• If x increases, y decreases or if x decreases, y • A whole being divided or distributed into parts For
increases. example, a partnership agreement came up to a
capital of ₱200 000 and the partners are to divide
For example, the relation between the time to it in the 1:2:2. We are talking about partitive
construct a house and the number of people proportion and we will get corresponding parts
needed to build it is an inverse proportion when we compute it.
 Solving problems involving Direct, Inverse, and
Partitive Proportion

Example #1

A baker uses a ratio of 1 egg for every 4

cups of flour in a certain recipe. If he uses
a dozen of eggs, how many cups of flour
will he need?

Given: 1 egg : 4 cups of flour

Find : 1 dozen of eggs : x cups of flour

Solution:
The number of eggs is directly Example #2
proportional to the cups of flour
1 12
=

4 people can paint a fence in 3 hours.

4
1 =412
= 48 cups of flour

How long will it take 6 people to paint it

Solutions:
t=
1 ∶ 3=4
12 =
2 12
:t=6
t=6
t=2ℎ

Example #3

The Ratio of boys to girls in a class is 3:5.

If there are 48 students in the class, how
many boys and girls are there?

Solution

Let x be the constant of proportionality

3x for number of boys 5x for number of
girls
3 + 5 = 48
8 = 48
=6

3x = 3(6)= 18 boys
5x = 5(6) = 30 girls
ACTIVITY TIME
Test Your
Understanding
Directions: Based on your own understanding, define or describe the following terms
inside the circle.
Card

Proportion

Test Your Directions: Draw at least two (2) figures or objects that shows perfect

Creativity Card proportion. Example: a human body, a butterfly, etc.

ASSESSMENT TIME
Assessment Directions: Supply the missing term to make the proportion true.

Card 1

1. 3 :4=12:____ 6. 13 :78=2:____

2. 5 :____=25:45 7. 42 :54=____: 9

3. ____:6=40:240 8. 16 : ____ = 144 : 81

4. 3 :11=____:55 9. ____:11=63: 99

5. ____:2=50:100 10. 10 : ____ 40 : 100

Assessment Directions: Read and analyze the problem. Write the correct answer
Card 2 and the solutions below.

1. An esport team won 12 games and lost 3 games.

a) What is the ratio of games won to total games played? c) What is the ratio of games lost to games played?
b) What is the ratio of games won to the games lost d) What is the ratio of games lost to games won?

2. Fiora owns a boutique with three departments for jewelry, handbags, and shoes. If the sales for the three
department are ₱56 250, ₱11 250, and ₱33 750 respectively, what is the ratio of the sales among the
three departments?

1 1
3. In making peanut brittle, Syndra uses 1 cup for every 2 kilogram of sugar. If she is given 7 2 cups of peanut, how many kilograms of sugar will she need?

Self- Directions: With 5 as the highest and 1 as the lowest, shade the star on
Assessment how much you understand this lesson. Be honest.

5 4 3
2 1
For more information, kindly check the book or
online references below:

Book References

Business Mathematics (Lopez-Mariano, 2016)

“Business Mathematics” is a Strategic Intervention

Material; a monthly module offered to Modular
Distance Learning (MDL) in SHS – ABM
Mr. Arvin Jan J. Tiflis, LPT
ABM-STEM Faculty
15