Business Mathematics
Business Mathematics
Business Mathematics
Fraction – is defined as part of a whole. It consists of a numerator and a denominator. For instance, the fraction
½, read as one-half, means one part in a whole with two parts. The number on top of a fraction is called the numerator
and the number at the bottom is the denominator.
TYPES OF FRACTIONS
1. Proper Fraction – this is a fraction whose numerator is less than the denominator. The value of a proper
fraction is less than 1.
3 2 1
Examples: 5 , 3 , ⁄25
2. Improper Fraction – this is a fraction whose numerator is greater than the denominator. The value of an
improper fraction is equal to or greater than 1.
9
Examples: 4⁄3 , 5⁄2 ,
7
3. Mixed Number – This is a number formed by the combination of a proper fraction and a whole number.
1 2
Examples: 7 , 5 , 3 4⁄7
2 3
CONVERSION OF FRACTIONS
Fractions can be converted or simplified in several ways.
a. Reducing Fractions to its lowest Terms
A Fraction can be reduced to its lowest term by dividing the numerator and denominator by their greatest
common factor (gcf). The value of the fraction does not change even if we divide the numerator and denominator
by a common number.
Examples: Reduce the fraction to lowest terms.
15 15÷5 3
1. = =
25 25÷5 5
12 12÷12 1
2. = =
36 36÷12 3
b. Changing Improper fraction to whole or mixed Numbers
An improper fraction can be change to a whole number or a mixed number by dividing the numerator by the
denominator, with the remainder written as a proper fraction and annexed to the whole number quotient. If the
remainder is nonzero, then the denominator of the annexed proper fraction is the denominator in the original
improper fraction.
Examples:
35
1. = 35 ÷ 5 = 7
5
12 2
2. = 12 ÷ 5 = 2
5 5
16 6 3
3. = 16 ÷ 10 = 1 =1
10 10 5
Examples:
3 (5)(4)+3 23
1. 4 = =
5 5 5
23 (15)(5)+23 98
2. 15 = =
5 5 5
Examples:
11
1. = 11 ÷ 13 = 0.8461538461538461 … (846153𝑖𝑠 𝑟𝑒𝑝𝑒𝑎𝑡𝑖𝑛𝑔)
13
45
2. = 45 ÷ 30 = 1.5 = 1.5000000 … … ("0" is repeating)
30
Lesson Summary
• A fraction represents a part of a whole. It consists of a numerator and a denominator. The numerator is
the number above the line; the denominator is the number below the line. The bar line is called the
vinculum which indicates division.
• Proper Fraction is a fraction whose numerator is less than the denominator. The value of a proper fraction
is less than 1.
• Improper Fraction is a fraction whose numerator is greater than the denominator. The value of an
improper fraction is equal to or greater than 1.
• Mixed Number is a number formed by the combination of a proper fraction and a whole number.
• Reducing Fractions to its lowest Terms. A Fraction can be reduced to its lowest term by dividing the
numerator and denominator by their greatest common factor (gcf). The value of the fraction does not
change even if we divide the numerator and denominator by a common number.
• Changing Improper fraction to whole or mixed Numbers. An improper fraction can be change to a whole
number or a mixed number by dividing the numerator by the denominator, with the remainder written
as a proper fraction and annexed to the whole number quotient. If the remainder is nonzero, then the
denominator of the annexed proper fraction is the denominator in the original improper fraction.
• Changing Mixed Numbers to improper Fractions. A mixed number can be changed to an improper
fraction by multiplying the whole number by the denominator of the fraction, adding the product to the
numerator and writing the result over the denominator.
• Changing Fractions to Decimals or Mixed Decimals. A fraction can be changed to a decimal by dividing its
numerator by its denominator. The result when we divide proper fractions are mixed decimals. Note that
when the numerator and denominator are whole numbers, then the equivalent decimals are repeating
and nonterminating.
1. 2⁄4 = ______________
210
2. = ______________
120
3. 72⁄84 = ______________
4. 15⁄125 = ______________
5. 32⁄24 = ______________
6. 121⁄42 = ______________
7. 16⁄10 = ______________
8. 225⁄25 = ______________
9. 12⁄4 = ______________
A. Identify the following as a proper fraction (PF), an improper fraction (IF), or a mixed number (MN).
B. True or False: Write TRUE if the statement is correct; if false, make the statement correct.
______________1. The bar line is called the vinculum which indicates division.
______________2. Mixed Number is a number formed by the combination of a proper fraction and
a whole number.
______________3. Proper Fraction is a fraction whose numerator is less than the denominator.
______________5. The value of the fraction does not change even if we divide the numerator and denominator
by a common number.
______________6. The value of an improper fraction is equal to or less than 1.
______________8. A fraction can be changed to a decimal by dividing its denominator by its numerator.
Lesson Objectives: At the end of the lesson students should be able to:
• To add similar and dissimilar fractions, and mixed numbers
• To subtract similar and dissimilar fractions, and mixed numbers
• To multiply fraction by another fraction, whole number, and mixed number
• To divide fractions by another fraction, whole numbers by fractions, and mixed numbers by mixed
numbers
In adding fraction, we consider two types: similar fractions and dissimilar fractions. Similar fractions are fractions
with the same denominators, while fractions with different denominators are dissimilar fractions.
Example:
2 3 1 2+3+1 6 2 1
1. + + = = =1 = 1
4 4 4 4 4 4 2
7 15 7+15 22 6 3
2. + = = =2 = 2
8 8 8 8 8 4
Example:
2 3 2(4)+3(5) 8+15 23 3
3. + = = = =1
5 4 20 20 20 20
17 3 17(2)+3 34+3 37 5
4. + = = = =4
4 8 8 8 8 8
B. Add the sum of the whole numbers to the sum of the fractions.
Business Mathematics Jocelyn R. Lumas-e, MST
1 2 1 2 3
c. 4 + 7 = (4 + 7) + ( + ) = 11 + = 11 + 1 = 12
3 3 3 3 3
2 2 2 2 2(3)+2(7)
d. 11 + 2 = (11 + 2) + ( + ) = 13 +
7 3 7 3 21
20
= 13 +
21
13(21)+20
=
21
293
=
21
𝟐𝟎
= 𝟏𝟑
𝟐𝟏
1. Jessa Eve work in the store for 3 1⁄2 hours while Krizza worked 6 3⁄4 hours. How many total hours did the two
work? Express your answer as an improper fraction.
2. Mrs. Gomez bought 3 3⁄4 of mango, 5 1⁄2 kg of orange and 2 3⁄5 kg of pineapple. How many kilograms of fruits
did she buy?
1. A bale of clothe contained 96 1⁄2 meters. The following were cut and sold: 4 1⁄4, 2 3⁄4, 7 1⁄2, 5 3⁄8, and 10 2⁄5.
a. How many meters of cloth were sold?
b. If a meter was sold for Php65.00, how much is the total sales?
c. If the gross profit represents 1⁄4 of the sales, how much is the cost of sales?
2. Aling Mayyan bought 2⁄5 meter of yellow cloth, 1⁄3 meter of blue cloth, and 1⁄6 meter of red cloth to make a
dress for her daughter. What is the total length of cloth that Aling Mayyan bought?
Lesson Summary
• To add similar fractions, we add all the numerators and retain their common denominator. Generally,
always reduce fractions to lowest terms.
• To add dissimilar fractions:
➢ Find the least common denominator (LCD).
➢ Multiply both the numerator and denominator of each fraction by a number that will make the
denominator equal to the LCD.
➢ Continue the process using the steps in adding similar fractions.
• To add mixed numbers, the following methods may be used:
➢ Change the mixed numbers to improper fractions, then add.
➢ Add the sum of the whole numbers to the sum of the fractions.
1. 1 3⁄4 + 8 5⁄6 =
3. 25 + 5⁄6 =
5. 12⁄4 + 3⁄4 =
1. Shiana’s mother has 12 3⁄8 m tread. She gave 8 5⁄12 𝑚 of it for his friend. About how long is the tread that
is left?
2. Two countries produce 1⁄8 and 3⁄10 respectively of the world production of aluminum. What fraction of
3. Kyle can deliver newspapers in his route for 1 1⁄2 hours. Shadan who takes his place one day finds that it
takes him 2 1⁄2 hours longer to deliver these papers. How long will it take to deliver the papers if they work
together?
7 5 7−5 2
1. − = = = 1
2 2 2 2
5 3 5−3 2 1
2. − = = =
6 6 6 6 3
10 5 10−5 5 1
3. − = = =1
4 4 4 4 4
5 2 5(7)−2(3) 35−6 29 8
1. − = = = =1
3 7 21 21 21 21
6 3 48−15 33
2. − = =
5 7 35 35
3 3 3 3 3+5 3 8 3
b. 12 − 10 = 12 − 10 = 11 − 10 = (11 − 10) + ( − )
5 2 5 2 5 2 5 2
8(2) − 3(5) 16 − 15 1
= 1+( )=1+ =1
10 10 10
3 3 6−15 −9
𝑁𝑜𝑡𝑒: − = = . 𝑊𝑒 𝑎𝑝𝑝𝑙𝑦 𝑡ℎ𝑒 borrow 1𝑟𝑢𝑙𝑒.
5 2 10 10
Example:
1 10 12(3)−10 36−10 26 2
1. 12 − 3 = 12 − = = = 𝑜𝑟 8 (𝑓𝑖𝑟𝑠𝑡 𝑠𝑜𝑙𝑢𝑡𝑖𝑜𝑛)
3 3 3 3 3 3
3 1 3 1 2 2
2. 11 − 3 = (11 − 3) + ( − ) = 8 + = 8 (𝑠𝑒𝑐𝑜𝑛𝑑 𝑠𝑜𝑙𝑢𝑡𝑖𝑜𝑛)
3 3 3 3 3 3
Note: any method can be used when subtracting mixed number from a whole number or vice versa.
Example:
7 7 7
a. 35 − 15 = (35 − 15) = 20
13 13 13
Let’s share ideas:
1. What is 5 3⁄12 cm minus 4⁄6 mm? Express the answer in terms of mm.
2. The family decided to hike to Mt. Apo, approximately 9 5⁄8 miles away. After an hour, the Mt. Apo was still
5 1⁄3 miles away. How far did the group hike so far?
Practice your skills:
1. Stefanie swam four-fifths of a lap in the morning and seven-fifteenths of a lap in the evening. How much
farther did Stefanie swim in the morning than in the evening?
2. Dina added five-sixths of a bag of soil to her garden. Her neighbor Natasha added eleven-eighths bags of soil
to her garden. How much more soil did Natasha add than Dina?
3. An electrician has three and seven-sixteenths cm of wire. He needs only two and five-eighths cm of wire for a
job. How much wire does he need to cut?
Lesson Summary
•To subtract similar fractions, subtract the numerators, write the difference over the common
denominator and write the answer in lowest terms if possible.
• To subtract dissimilar fractions, find the least common denominator (LCD), multiply both the
numerator and denominator of each fraction by a number that will make denominator equal to
the LCD.
• To subtract mixed fractions with similar fractions, subtract the fractional parts, subtract the whole
number and write the answer in lowest terms if possible.
• To subtract mixed fractions with dissimilar fractions, rewrite the fractional parts to similar
fractions using the LCD, regroup the similar fractions if necessary, then perform the indicated
operation.
Business Mathematics Jocelyn R. Lumas-e, MST
Lesson 2.
Exercises 2
1. For the last school foundation, a group of students prepared 23 1⁄2 liters of orange juice to sell. At the end of
the day, they had 4 6⁄7 liters leftover. How many liters of orange juice were sold?
2. How much greater is the difference of 8 3⁄4 and 4 1⁄2 than the sum of 2 2⁄3 and 2 1⁄4?
3. Jessa Eve’s father has 18 3⁄8 m nylon string. He gave 10 6⁄7m of it for his friend’s fishing rod. About how
1. 2⁄ subtracted to 2 1⁄
3 4
Lesson Objectives: At the end of the lesson students should be able to:
• Multiply fraction by another fractions;
• Multiply fractions by a whole number;
• Multiply whole number by a mixed number; and
• Multiply mixed number by a mixed number.
The product of fractions is obtained by multiplying numerators together and denominators together.
1 4 4
2. 𝑥 =
3 5 15
2 4 2 4𝑥2 8 2
2. 4 𝑥 = 𝑥 = = =2
3 1 3 1𝑥3 3 3
Note:
1. Cancellation of factors common to the numerators and denominators in the product is one way to
speed up the multiplication.
2. When multiplying mixed numbers, the numbers must first be converted to improper fractions before
proceeding with multiplication.
Example:
3 12 8 96 1
1. 12 x 1 = 𝑥 = = 19
5 1 5 5 5
3 1 13 13 169 9
2. 2 𝑥 3 = 𝑥 = =8
5 4 5 4 20 20
3
3 3 𝑥3 9
3. 𝑥 15 = = =9
5 1 1
1
2
1. 𝑥5
3
3 1
2. 2 𝑥 3
4 4
2
3. 8 𝑥 5
3
5 3
4. 𝑥
6 7
1 1
6. A fish vendor sells kilos of tilapia for Php25.00. If you will buy 3 kilos of tilapia, how much will it cost?
4 2
2
7. Angel needs 2 cups of flour to make a full size cake. If she wanted to make a cake that is 3 of the size, how
5
3
8. There were 80 children at the Christmas party. If of them were boys, how many were girls?
5
Lesson Summary
• To multiply 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 product and reduce
the product to lowest terms, if necessary.
• 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 a whole
number or a mixed number.
• To multiply a whole number by a mixed number, change the mixed number into an improper
fraction and the multiply.
• Change the mixed number into improper fractions and then multiply.
3. 2 2⁄9 𝑥 13 = 7. 25 𝑥 3 5⁄6 =
9. Shadan earns Php 40,000.00 a month. If he spends 1⁄5 for food , 1⁄8 for load, 1⁄4 for clothing, and 2⁄9 for
recreation:
a. How much does he spend for each?
10. Marchie works in the School Library. In 3 weeks, she spent 3 3⁄4 hours working daily. She was paid Php250.00
per hour.
a. What was her total working hours each week?
21 24 21 14 14 6 3
2. ÷ = × = = 1 =1
7 14 7 24 8 8 4
Practice:
Find the quotient.
1 1
1. 4 ÷ 3
3 2
1 3
2. ÷
3 4
1 1
3. 4 ÷ 3
3 2
1
4. 36 ÷ 4
6