1

HOLY FACE OF JESUS OF LYCEUM OF SAN JOSE INC.

R & J Building Lot 6 & 8 Block 9 Mayon Avenue Amityville, San Jose Rodriguez, Rizal
SENIOR HIGH SCHOOL

BUSINESS MATHEMATICS
(GRADE 11 – SPECIALIZED )

MODULE 1

Ms. Jona R. Gregorio

Subject Teacher
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LEARNING CONTENT
1. Fundamental Operations on: Fractions Decimals Percentage (as)
Perform fundamental operations on fractions and decimals
Express fractions to decimals and percent forms and vice versa
CONTENT STANDARDS
The learners demonstrate an understanding of fractions, decimals and percentage, key concepts of
ratio and proportion, buying and selling, the fundamental operations of mathematics as applied in salaries and
wages, business data present them in graphs, charts, and tables.
PERFORMANCE STANDARDS
The learners are able to perform fundamental operations accurately. Solve problems involving fractions,
decimals and percent related to business, formulate and solve problems involving ratio and proportion.
Analyze and solve problems on important factors in managing a business. Apply appropriate
mathematical operation in computing salaries and wages.
LEARNING OBJECTIVES
At the end of the week, the students are able to:
1. Perform fundamental operations on fractions and decimals
2. Express fractions to decimals and percent forms and vice versa
3. Illustrate how decimals and fractions can be written in terms of percent
4. Apply the fractions in real life situations

LESSON PROPER
Hello! How are you? I am glad that you are indeed excited to take this module as you start this subject
by reviewing what you have learned on expressing fractions, decimals and percent. It is necessary for us to
learn how to express one of these forms to another. So, let us recall on the following terms for you to better
understand the lessons in this module.

CONCEPT OF FRACTION

�
A fraction is a number written in the form � , where a and b are whole numbers

but b cannot be zero. The number on top, a is called numerator, and the number below, b, is called
denominator.
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In a fraction, the denominator tells the number of parts a whole is divided, while
�
the numerator indicates how many of those are taken. The fraction � means the
�
unit is divided into five parts and that two of the five parts are taken. Moreover,�
also means 2 ÷ 5.

Illustrative Examples:

Kinds of Fractions Examples

Proper fraction is a fraction less than one. Its 1 5 9

Numerator is less than its denominator. , ,
2 6 10

Improper fraction is a fraction greater than or equal to

one. Its numerator is greater than its denominator. 5 7 12
5
, 3
, 4
Mixed number is the sum of a whole number and a proper 1 1 3
fraction. 2, 4 , 6
5 2 4

Similar fractions are fractions with the same 1 3 7

denominators , ,
9 9 9
Dissimilar fractions are fractions with different 1 3 5
denominators. , ,
4 5 8

B. CONCEPT OF DECIMAL
A decimal is a representation of a fraction whose denominator is a
multiple of 10.

Illustrative Example

Fraction Decimal
1 0.1
10
2 0.02
100
456 56 4.56
100
= 4100
104 0.104
1000
37 0.0037
10000
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C. CONCEPT OF PERCENT
A percent which means “per hundred” is a representation of a fraction whose denominator is 100.
Thus, expressing a number in percent is like comparing it with 100.

Illustrative Example:

�� �� �
a. 25% = ��� b. 88% = ��� c. 3% =���

ACTIVITIES
Great Job! You have learned in your previous lesson about the concepts of fractions, decimals and
percent. This time, you will learn more about this as we continue to express fractions to decimals and percent
and vice versa. Before we proceed with the discussions, do the following activity to check your understanding
on the basic concepts of fractions, decimals and percent.

Activity 1: Complete Me!

Direction: Complete the table below. Write the corresponding equivalents in the box.

Fraction Decimal Percent

�
1.
�
�
2.
��
�
3.
���

4. 0.4

5. 0.12

6. 5.4

7. 34%

8. 115%

9. 4.5%
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ASSESSMENT
Let us check what you have learned about expressing fractions to decimals and percent and vice versa
by answering the questions below.

Direction: Encircle the letter of the correct answer.

1
1. What is the decimal form of ?
4
a. 0.20
b. 0.25
c. 0.5
d. 0.75

5
2. Which of the following is equivalent to ?
8
a. 0.625
b. 0.825
c. 6.250
d. 65.20

1
3. Which is the percent for ?
2
a. 25%
b. 30%
c. 50%
d. 75%

4. Which is the percent for �

�
?

a. 20%
b. 25%
c. 30%
d. 40%
17
5. What is the percent form of 40
?

a. 0.425%
b. 4.25%
c. 42.5%
d. 425%
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[Link] 4.5 in percent form.

a. 0.45%
b. 4.5%
c. 45%
d. 450%
[Link] you were to convert 33% in decimal form, what does it looks like?
a. 0.33
b. 0.333
c. 0.033
d. 0.0033
8. Due to Covid-19 pandemic, only 85% of the previous students enrolled in a particular
school. What is 85% in decimal form?
a. 0.85
b. 0.085
c. 0.0085
d. 0.00085
9. In a certain section, 40% of the students preferred modular learning modalities.
What is 40% in decimal form?
a. 0.4
b. 0.04
c. 0.004
d. 0.0004

Great job! You have finally gauged your knowledge about expressing
fractions to decimals and percent and vice versa.

References

Lopez, B.R., Lundag, L. Dagal, K.A. & Garces, I.J. (2016). Business Math
Textbook.
Quezon City: Vibal Group, Inc. pp. 2 – 44

Business Mathematics Teaching Guide pp. 36 – 37; 44 – 45