Lesson 1.

2
Fundamental Operations
on Decimals

Business Mathematics
Accountancy, Business, and Management

1
What words come into your
mind when you hear the
following words?

2
Exact
3
Calculation
4
Business
5
Decimal numbers
6
Exact calculations of decimal numbers
are important to business.

7
Quick Look

Dealing with Decimals

You already know quite a bit about decimals

from your experiences in transacting with
money. Suppose you buy a ₱13.45 sandwich and
a ₱11.25 bottle of water. How much would be
your change if you pay the cashier ₱50.00?
8
Quick Look

Questions to Ponder

1. What are the components of a decimal number?

2. How do you execute addition, subtraction, multiplication, and division

on decimal numbers?

3. Why is it important for business people to gain skills in performing

fundamental operations on decimals?

9
Learning Competencies

This lesson aims to target the following DepEd competencies:

● Express fractions to decimals and percent forms and vice
versa (ABM_BM11FO-Ia-2).
● Give real-life situations to illustrate fractions, decimals, and
percent. (ABM_BM11FO-Ic-4).
● Solve problems involving fractions, decimals, and percent.
(ABM_BM11FO-Id-5).

10
Learning Objectives

In this lesson, you should be able to do the following:

● Define decimals and its types.
● Perform fundamental operations on decimals.
● Demonstrate skills in converting fractions to decimals, and
vice versa.
● Solve business problems involving operations on decimals.

11
Why should business people learn how to perform
mathematical operations on decimals?
How can business people use this skill in their
decision-making?

12
 Decimals

In business, every
decimal matters.

13
 Decimals

Calculating exact
payments, measures,
quantities, and
specifications could
impact resources, success,
and growth.

14
 Decimals

Definition
● came from the Latin word
decima, which means the
tenth part
● used to represent parts of
a whole

15
 Decimals

Parts
decimal point

2,330.261

integers decimals (fractional

(whole numbers) parts)

16
 Decimals

Place Values

The position of a digit relative to the decimal point expresses

a specific value.
17
 Decimals

Reading and Writing Decimals in Words

● There are two ways to express decimals in

words:
○ substitute the decimal point with the word
point
○ express the place value of digits

18
 Decimals

Reading and Writing Decimals in Words

2,330.261

Two thousand, three hundred thirty point two hundred sixty-one

19
 Decimals

Reading and Writing Decimals in Words

2,330.261

Two thousand, three hundred thirty and two hundred sixty-one thousandths

20
 Decimals

Reading and Writing Decimals in Words

Number First method Second method

one hundred twenty-three and
one hundred twenty-three point
123.456 four hundred fifty-six
four hundred fifty-six
thousandths
twenty-six and nineteen
26.19 twenty-six point nineteen
hundredths

21
 Decimals

Types of Decimals
● Categorized according to the characteristics of digits
occurring after the decimal point

22
Terminating Non-terminating

● digits end ● digits do not end

● has finite number of ● has infinite number of
decimals and decimal places decimals and decimal places
● Examples:
● represented by three dots (...)
○ 5.75
● Examples:
○ 125.57534
○ 1423.76757492…
○ 88.995
○ 63.643539823...
○ 71.650

23
Recurring Non-recurring

● digits repeat after a fixed ● digits do not repeat

interval ● Examples:
● Examples: ○ 873.873843645…
○ 237.456456456456... ○ 643.84326553…
○ 74.33333333...

24
 Fundamental Operations on Decimals

● mostly the same as operating with whole numbers

● with few considerations on decimal and decimal places

25
Addition of Decimals

Step 1 Step 3

Align the Add the digits

decimal points as if these are
of the addends. whole numbers.

1 4

Step 4
Step 2
The decimal
Fill in with point comes
trailing zeros. straight down
into the answer.

26
 Fundamental Operations on Decimals

Addition of Decimals

178.65 addends

+ 57.79 addends

236.44 sum
27
 Fundamental Operations on Decimals

Addition of Decimals
add trailing zeros

1789.44 64.7200

+ 57.00 + 98.9432

1846.44 163.6632

28
 Gabriel’s Purchases

Gabriel went to a bookstore and

bought a pen set for ₱35.34 and a
book for ₱291.3. How much are
his total expenses for the
materials?
29
 Gabriel’s Purchases

Step 1

Line up decimal
35.34
points
+ 291.3

30
 Gabriel’s Purchases

Step 2

Fill in zeros
35.34
+ 291.30

31
 Gabriel’s Purchases

Step 3
Add like whole
35.34 numbers. Decimal
points comes
+ 291.30 straight down
without changing
326.64 place.

32
 Gabriel’s Purchases

Answer:
Gabriel's total expenses for the materials is ₱326.64.

Note: If there are no empty place values to fill in, skip step 2 and directly proceed
to step 3.

33
Subtraction of Decimals

Step 1 Step 3

Align vertically Subtract the digits

the decimal as if these are
points. whole numbers.

1 4

Step 4
Step 2
The decimal
Fill in with point comes
trailing zeros. straight down
into the answer.

34
 Fundamental Operations on Decimals

Subtraction of Decimals

285.54 minuend

- 55.43 subtrahend

230.11 difference

35
 Fundamental Operations on Decimals

Subtraction of Decimals
add trailing zeros

2651.78 724.9800

- 290.00 - 86.3215

2361.78 638.6585

36
 Inventory of Bakery Supplies

Harry gave his daughter Linda 84.27

grams of sugar for the cake, but Linda
just used 6.951 grams. How much
sugar is left?

37
 Inventory of Bakery Supplies

Step 1

Line up decimal
84.27
points
- 6.951

38
 Inventory of Bakery Supplies

Step 2

Fill in zeros
84.270
- 6.951

39
 Inventory of Bakery Supplies

Step 3
Subtract like whole
84.270 numbers. Decimal
points comes
- 6.951 straight down
without changing
77.319 place.

40
 Inventory of Bakery Supplies

Answer:
There is 77.319 grams of sugar left.

Note: If there are no empty place values to fill in, skip step 2 and directly
proceed to step 3.

41
Multiplication of Decimals
Step 1 Step 3
Add the number Apply the same
of decimal
number of decimal
places in the
multiplicand and
places obtained in
multiplier. Step 1.

1 4

Step 2 Step 4

Multiply the digits Place the decimal

as you do with point.
whole numbers.

42
 Fundamental Operations on Decimals

Multiplication of Decimals

67.25 multiplicand

x ____ 3.75 multiplier

252.1875 product

43
 Ariane’s Home Renovation Services

Ariane is a contractor that provides home

renovation and internal design services to her
clients. A client sought her services for a studio
unit with a length of 9.21 meters and a width of
5.3 meters. What is the total floor area of the
studio unit?
Solution:
Area = length x width
44
 Ariane’s Home Renovation Services

Steps
9.21 Count the no. of places from decimal
x 5.3 point to the right, which is 3.

2763 Multiply numbers getting partial

products
+ 4605 (921 x 3) and (921 x 5)
48813

48.813 Place decimal point.

45
Check Your Progress

1 Explain how 3.21(2.1) - 2.26 will be evaluated.

46
Division of Decimals
Step 1 Step 3
If the divisor is not
a whole number, Divide the digits as
transform it to you do with whole
whole number. numbers.

1 4

Step 2 Step 4
Validate the
Move the decimal
answer by
point of the dividend
multiplying it with
with the same places
the divisor.
moved in the divisor.

47
 Fundamental Operations on Decimals

Division of Decimals

Dividing decimals can be written as x ÷ y = z or

quotient
z
divisor y x
dividend

48
 Monthly Debt Payment

Corporation LMN borrowed a total

amount of ₱30.7264 million from a
financial institution to fund its planned
expansion to new markets. If the company
needs to pay ₱0.64 million per month,
how many months would it take for them
to pay off the principal balance?
49
 Monthly Debt Payment

Step 1. Write the equation. 0.64 30.7264

Step 2. Move the decimal 64 3072.64

points.

50
 Monthly Debt Payment

4801

Step 3. Divide normally and add 64 3072.64

256
zero(es) to the right of 3.5 if 512
necessary. 512
064
064
0

51
 Monthly Debt Payment

48.01

Step 4. Place the decimal point 64 3072.64

256
in the quotient above the 512
decimal point of the dividend. 512
064
064
0

52
 Converting Fractions and Decimals

Fractions Decimals
● express the quotient of ● represent the fractional
two numbers (i.e., the part of a whole number
numerator and the
denominator)

53
 Converting Fractions and Decimals

Fractions

Example:
two whole and three parts of
a whole when divided by
four

54
 Converting Fractions and Decimals

Converting to
Decimals
Fractions are converted into
decimals by dividing the
numerator by the
2.75
denominator (i.e., 3 4)

55
 Converting Fractions and Decimals

Converting to
Fractions 2.75
● numerator: decimal or
number
● denominator: place value

56
 Application of Decimals in Businesses

● exact value of money,

weight, length,
percentage, and more
● essential to business
transactions

57
Check Your Progress

2 A team of workers labors for 475 minutes a day in a factory.

One unit of product goes through a process of seven stages;
each stage takes 45 seconds to complete with 10 seconds of
rest in between. Calculate the following:

a. How many seconds does it take to complete all seven

stages to complete one unit of product?
b. How many units of product can the team produce in a
day?

58
 The Decimalization of the New York Stock Exchange

Since 1792 until 2001, the New York

Stock Exchange (NYSE) had been
trading securities in fractions. It
offered price variations in eights and
sixteenths of dollars.
Greg Ip, “Stock Prices Switch to Decimals From Fractions, Raising Concerns,” The Wall Street
Journal, August 28, 2000. https://www.wsj.com/articles/SB96740948374750901, last
accessed December 10, 2021. 59
 The Decimalization of the New York Stock Exchange

In 2000, U.S. regulators ordered

the NYSE to begin trading in
decimals to make the pricing
system more understandable and
user-friendly.
Greg Ip, “Stock Prices Switch to Decimals From Fractions, Raising Concerns,” The Wall Street
Journal, August 28, 2000. https://www.wsj.com/articles/SB96740948374750901, last
accessed December 10, 2021. 60
 The Decimalization of the New York Stock Exchange

Effects:
● from increments of 12.5 cents and 6.25 cents, the price of
stocks could now move a penny at at time
● made the price of stocks more volatile
● buyers saved more money on transactions due to wider
spread of prices

Greg Ip, “Stock Prices Switch to Decimals From Fractions, Raising Concerns,” The Wall Street
Journal, August 28, 2000. https://www.wsj.com/articles/SB96740948374750901, last
accessed December 10, 2021. 61
Keep in Mind

● Decimals are part of our daily lives. It is useful in expressing the

exact value, measure, or quantity. In business activities, dealing with
exact values and performing mathematical operations on these
could impact the resources, success, and growth of companies.

62
Keep in Mind

● The decimal number system is composed of integers and decimal

numbers, separated by a decimal point. The specific position of an
integer or a decimal number relative to the decimal point has a
corresponding place value.

63
Keep in Mind

● Understanding the position of decimal points and the place value of

digits are essential in performing the fundamental operations on
decimal numbers.

● In business transactions, fractions and decimals are often used

interchangeably. Thus, it is important for people engaged in business
to learn the skill of converting fractions into decimals and vice versa.

64
Keep in Mind

Addition and
Multiplication Division
Subtraction

● Align the decimal ● Add the number of decimal ● Transform the divisor
points of numbers. places on the multiplicand into a whole number.
● Fill in the zero to and multiplier. ● Apply changes to the
make the number of ● Multiply the values as whole dividend by moving the
place values equal. numbers. decimal point.
● Perform addition or ● Place the decimal point so ● Divide the values.
subtraction of values. that the product has the ● Place the decimal point
● Place the decimal same number of decimal on the quotient in the
point straight down on places with the multiplicand same position as the
the sum. and multiplier combined. dividend’s.

65
Keep in Mind

● Understanding the position of decimal points and the place value of

digits are essential in performing the fundamental operations on
decimal numbers.

● In business transactions, fractions and decimals are often used

interchangeably. Thus, it is important for people engaged in business
to learn the skill of converting fractions into decimals and vice versa.

66
 Try This
Quiz Bee. Convert the fractions into decimals and vice versa. Simplify the
fractions as needed.

1.

67
 Try This
Quiz Bee. Convert the fractions into decimals and vice versa. Simplify the
fractions as needed.

2.

68
 Try This
Quiz Bee. Convert the fractions into decimals and vice versa. Simplify the
fractions as needed.

3.

69
 Try This
Quiz Bee. Convert the fractions into decimals and vice versa. Simplify the
fractions as needed.

4.

70
 Try This
Quiz Bee. Convert the fractions into decimals and vice versa. Simplify the
fractions as needed.

5.

71
 Practice Your Skills
Read the following problems and provide the solutions in the boxes
provided.

1. Danielle agrees to lend you money for a monthly interest

of 0.12. How much will you pay her next month if you
borrow ₱500?

72
 Practice Your Skills
Read the following problems and provide the solutions in the boxes
provided.

2. Lani produced 370 pieces of rice cake in a week with a total

production cost of ₱1750.25. Find the production cost of
each rice cake in the nearest hundredths.

73
 Challenge Yourself
Read the following problems and provide the solutions in the boxes
provided.

Jane needs to call newly-hired employees to give them final

instructions before starting work. She needs 2 minutes to talk
to each one of them. If her mobile phone has a current load of
₱450 and calls would cost ₱6.35 per minute, how many new
employees will she be able to talk with her current load
balance?

74
 Challenge Yourself
Read the following problems and provide the solutions in the boxes
provided.

Gabby went to the gas station to refuel his car. The price of
gasoline is ₱52.31 per liter, and he paid ₱800 in total. How
many liters of gasoline were filled into his vehicle? Round off
the answer to the nearest thousandths (or three decimal
places).

75
Photo Credits

Slide 1: Accounting Audit Report Credit Card Payment, by 77546 is free to use under the Pixabay license via Pixabay.

Slide 2: ‫علمية_دراسة‬.png by Hashim Al-Hashim is licensed under the CC BY-SA 4.0 via Wikimedia Commons.

Slide 3: Measurement Millimeter Centimeter Meter Foot Inch, by qimono

Slide 4: Calculator Calculation Insurance Finance, by stevepb

Slide 5: Laptop Office Hand Writing Business Document, by Aymanejed

Slide 6: Pi Circle Diameter Perimeter Ratio Radius, by aitoff

Slide 7: Calculations Balance Emphasize Worry Happiness, by daninthepan1

Slide 16: Cash Register Drawer Cash Register Register Money, by nosheep

Slide 17: Save Money Bills Calculator, by yarmoluk

Slide 61: A Shipping Manager Checking Delivery Inventory Cartoon.svg by Free Clip Art is licensed under the CC BY-SA 4.0 via
Wikimedia Commons.

76
Photo Credits

Slide 1: Accounting Audit Report Credit Card Payment, by 77546 is free to use under the Pixabay license via Pixabay.

Slide 2: ‫علمية_دراسة‬.png by Hashim Al-Hashim is licensed under the CC BY-SA 4.0 via Wikimedia Commons.

Slide 3: Measurement Millimeter Centimeter Meter Foot Inch, by qimono is free to use under the Pixabay license via Pixabay.

Slide 4: Calculator Calculation Insurance Finance, by stevepb is free to use under the Pixabay license via Pixabay.

Slide 5: Laptop Office Hand Writing Business Document, by Aymanejed is free to use under the Pixabay license via Pixabay.

Slide 6: Pi Circle Diameter Perimeter Ratio Radius, by aitoff is free to use under the Pixabay license via Pixabay.

Slide 7: Calculations Balance Emphasize Worry Happiness, by daninthepan1 is free to use under the Pixabay license via Pixabay.

Slide 16: Cash Register Drawer Cash Register Register Money, by nosheep is free to use under the Pixabay license via Pixabay.

Slide 17: Save Money Bills Calculator, by yarmoluk is free to use under the Pixabay license via Pixabay.

Slide 61: A Shipping Manager Checking Delivery Inventory Cartoon.svg by Free Clip Art is licensed under the CC BY-SA 4.0 via
Wikimedia Commons.

77
Bibliography

Clendenen, Gary, and Stanley Salzman. Business Mathematics. Essex: Pearson Education Limited, 2015.

Commission on Higher Education and Philippine Normal University. Teaching Guide for Senior High School Business
Mathematics. https://www.scribd.com/document/366176683/Business-Mathematics-pdf, last accessed
December 10, 2021.

Greg Ip, “Stock Prices Switch to Decimals From Fractions, Raising Concerns.” The Wall Street Journal, August 28, 2000.
https://www.wsj.com/articles/SB96740948374750901, last accessed December 10, 2021.

78