Business Math

Prepared by:
Ms. Jeliza H. Paunan, LPT
 Grading System

F2F LMS

50% 50%

Total 100%
 F2F Grading System
Academic Track Business Math

Written Works 25%

Performance Task 45%

Quarterly Exam 30%

Total 100%
 Requirements
Scientific Calculator
Clearbook LONG (Green)
Notebook (Green)
 Course Outline
Fundamental Operations
Percent in Business
Buying and Selling
Simple Business Problems
Simple Interest
Compound Interest
Instructions: Solve the following problems. Show your
solutions where necessary.
1. A store sold 245 notebooks in the morning and 187 in the
afternoon. How many notebooks were sold in total?
2. A business earned ₱75,680 in January and ₱82,940 in
February. What is the total income for both months?
3. A company paid ₱1,250 for rent, ₱750 for utilities, and
₱2,500 for salaries. Find the total expenses.
4. A businessman has ₱100,000 in capital and spends
₱45,750 on supplies. How much money is left?
5. A store sells a product for ₱850 each. If a customer buys
12 units, how much is the total cost?
1. An entrepreneur borrowed ₱250,000 from a bank and later paid
₱135,500. How much does he still owe?
2. A shopping mall’s total electricity bill for the first quarter was:
• January: ₱48,750
• February: ₱52,300
• March: ₱50,120
What is the total electricity bill for the three months?
3. A warehouse had 17,850 boxes of supplies. After delivering 6,750 boxes
to different branches, how many boxes are left?
4. A restaurant made ₱345,250 in sales last month but had expenses of
₱289,750. What was their remaining balance after expenses?
5. A company allocated ₱900,000 for employee bonuses but later
reduced it by ₱120,000 due to budget constraints. How much is the
final bonus allocation?
 Lesson 1:
Fundamental Operations
Basic Operation
1. Addition (+)
Combining two or more numbers to get a sum.
Example: 5+3=5
2. Subtraction (-)
Taking one number away from another to get the difference.
Example: 10−4=6
3. Multiplication (x or *)
Repeated addition of the same number.
Example: 6×2=12
4. Division (÷ or /)
Splitting a number into equal parts.
Example: 12÷4=3
Basic Fundamental Concept
1. Fractions
A fraction represents a part of a whole using two numbers
separated by a fraction bar (/ or —).
Numerator (top number) → Represents how many
parts are taken.
Denominator (bottom number) → Represents the total
number of equal parts.

1 numerator
fraction bar (VINCULUM)
4 denominator
Convert the following illustration to fractions.
Convert the following illustration to fractions.

1 1 1
2 4 6

1 1 1
8 5 3

1 1 1
9 7 10
Different Types of Fractions
A. Proper Fraction
1 2 10
a<b , ,
2 3 15

B. Improper Fraction

a>b 5 , 15 , 14
2 12 5
C. Mixed Fractions
1 2 4
2 2
, 1 ,3 5
3
Mixed number to improper fractions
MAC
1. Multiply the denominator by the whole number.
2. Add the product to the numerator.
3. Copy the denominator.
3
5 7
=

2
1 8
=
Mixed number to improper fractions
MAC
1. Multiply the denominator by the whole number.
2. Add the product to the numerator.
3. Copy the denominator.
3 38
5 7
= 5 x 7 = 35 + 3 = 38 =
7
2
1 8
=
Mixed number to improper fractions
MAC
1. Multiply the denominator by the whole number.
2. Add the product to the numerator.
3. Copy the denominator.
3 38
5 7
= 5 x 7 = 35 + 3 = 38 =
7
2 10
1 8
= 8 x 1 = 8 + 2 = 10 =
8
Simplest Form/Lowest Form
4 4: 1 2 4
GCF : 4
12 12 : 1 2 3 4 6 12

4 4 1 1
÷ = =
12 4 3 3

4 5
and are equivalent fractions
12 15
ACTIVITY #1:
Convert the following fractions into lowest term.
12 30 72
= = =
16 40 84
18 48 81
= = =
24 60 99
20 50 75
= = =
25 75 125
50 60 50
= = =
10 80 100
FRACTIONS

-1 1 1
Is = = - ?
2 -2 -2

YES, there are three ways to write a

negative rational number.
 A half can be expressed and written

FRACTIONS PERCENT DECIMAL

1 0.5
50%
2
COMPARISON PROPERTY OF FRACTION
a c
For any fractions and , with b>0 and d>0.
b d
a c
1. If < , then ad < bc
b d
2. If ad < bc, then bc > ad
COMPARING AND ORDERING FRACTIONS
Mary bought four items in the market she needed
for her Tinola recipe. Which item did she buy the
most? and the least?
1 3
chicken: 1 kg ginger: kg
2 4
9 4
sayote: kg onions: kg
10 5

1. Arrange the fraction in descending order.

ACTIVITY#2
Arrange the following fractions in ascending order.
1. Liza is baking a cake and needs to measure different
amounts of flour. She has the following
measurements:
3 1 2 5 1
, , , ,
4 2 3 6 3
2. A group of friends shared a pizza. The portions they
ate were:
2 1 4 3 5
2, , , , ,
5 2 7 4 6
 Addition and
Subtraction of Similar
Fractions
SIMILAR FRACTIONS

fractions with the same denominators.

a c a+c a c a-c
+ = - =
b b b b b b
b≠0
1. Add or subtract the numerator then copy the
common denominator.
2. Simplify, if possible.
ADDITION OF SIMILAR FRACTIONS

2 1 3 5
4
+ 4
= + =
6 6

3 1 4 5
5
+ 5
= + =
15 15
ADDITION OF SIMILAR FRACTIONS

2 1 -2 - 1 -3
- + (- )= = 4
4 4 4

2 1 -2 11 -2 + 11 9 9
- +2 = + = = 5
or 1 5
5 5 5 5 5

5 7 21 7 -21 + 7 -14 -7 3
-2 + 8
= + = = = = -1 4
8 8 8 8 8 4
ADDITION OF SIMILAR FRACTIONS

4 1 12 13
5
- 5
= - - =
15 15

8 9 10 4
9
- 9
= - =
12 12
ADDITION OF SIMILAR FRACTIONS
3 1 -3 - 1 -4
- - = = 4
7 7 7
4 2 4 12 -4 - 12 -16 1
- -2 =- - = = = -3
5 5 5 5 5 5 5
5 7 21 15 -21 - 15 -36 -9
-2 -1 8
=- 8
- 8
= = =
8 8 8 2
1
or -4
2
Activity #3
1. A farmer harvested three and two-fifths baskets of mangoes in
the morning, then collected another seven-fifths baskets in the
afternoon. However, he sold two and one-fifth baskets at the
market. How many baskets of mangoes does he have left?
2. Anna prepared eleven-fourths kilograms of dough for pastries
and later added another two and three-fourths kilograms. If she
used seven-fourths kilograms for baking, how much dough
remains?
3. A cyclist traveled five and three-sixths kilometers in the
morning and seven-sixths kilometers in the afternoon. If he
took a break and later cycled another two and five-sixths
kilometers, what is the total distance covered?
Activity #3
4. A tailor bought six and one-eighth meters of fabric. He used
five-eighths meters for one dress and three and two-eighths
meters for another. How much fabric does he have left?
5. Minho read two and three-ninths chapters of a book in the
morning and another eight-ninths chapters in the afternoon. If
the book has five and two-ninths chapters in total, how many
chapters are left unread?
DISSIMILAR FRACTIONS
fractions with the different denominators.
a c ad bc ad + bc
+ = + =
b d bd bd bd

a c ad bc ad - bc
- = - =
b d bd bd bd

1. Change the fraction into similar fractions using the LCD.

2. Proceed to addition or subtraction of fractions.
1. Change the fraction into similar fractions using the LCD.
2. Proceed to addition or subtraction of fractions.

LCD: 2: 2, 4, 6, 8
4: 4, 8, 12
1 3 2+3 5 1
+ = = or 1
2 4 4 4 4
4 6
1 3 4+6 10 5 1
+ = = = or 1
2 4 8 8 4 4
8
1. Change the fraction into similar fractions using the LCD.
2. Proceed to addition or subtraction of fractions.

LCD: 3: 3, 6, 9, 12, 15
6: 6, 12, 18, 24
2 4 4+4 8 2 1
+ = = = or 1 = or 1
3 6 6 6 6 3
12 12
2 4 12 + 12 24 6 1
+ = = = or 1 = or 1
3 6 18 18 18 3
18
1. Change the fraction into similar fractions using the LCD.
2. Proceed to addition or subtraction of fractions.

LCD: 2: 2, 4, 6, 8
4: 4, 8, 12
1 3 3 + (-6) -3 1
+(- )= = =-
4 6 12 12 4
6 -12
1 -3 6 + (-12) -6 1
+ = = =-
4 6 24 24 4
24
1. Change the fraction into similar fractions using the LCD.
2. Proceed to addition or subtraction of fractions.

LCD: 4: 4, 8, 12, 16
3: 3, 6, 9, 12, 15
3 2 7 8 21 - 32 -11
1 -2 = - = =
4 3 4 3 12 12

2 8 22 40 - 22 18 3
8-4 = - = = or 3
5 1 5 5 5 5
Activity #3
1. In a marathon, the first half covered three-fifths of the distance, followed
by another seven-ninths in the second half. Was the entire marathon
completed? If so, by how much? If not, how much was left?
2. After starting with four and one-sixth liters of water in the tank, two and
three-fourths liters were used. How much remains?
3. To prepare for exams, the student studied mathematics for five-sixths of
an hour and science for two-fifths of an hour. What was the total study
time?
4. Rice sales in the morning totaled eight and one-fifth kilograms, while the
afternoon sales reached four and five-sixths kilograms. What was the
total rice sold?
5. Wood was cut in two separate measurements: first two-thirds of a meter,
then three-fourths of a meter. What is the total length removed?
Multiplication of
Fractions
MULTIPLICATION OF FRACTIONS
a c
if b
and d
are rational numbers, then ...
a c ac b≠0
. =
b d bd d≠0

1. Multiply the numerators and denominators.

2. Simplify, if possible.
MULTIPLICATION OF FRACTIONS

3 4
. =
5 6

-8 3
. =
9 4

5 7 -20 -7 -16 8
. = . = . =
28 30 21 10 24 -20
MULTIPLICATION OF SIMILAR FRACTIONS

2 4
2 . =
3 5

2 1
-2 . (-3 )=
4 5

2 3
-4 .3 =
5 4
Division of Fractions
DIVISION OF FRACTIONS
a c
if b
and d
are rational numbers, then ...
a c ac b≠0
÷ =
b d bd d≠0

1. Get the reciprocal of the divisor.

2. Proceed to multiplication.
 DIVISION OF FRACTIONS

-4 8
÷ =
15 12

12 20
- ÷ (- )=
20 40

24
-8 ÷ =
14
Activity #5
11 5 3
1. x = 6. 18 ÷ =
8 6 5
3 1 8
2. x (2 )= 7. -24 ÷ =
7 6 9
3 2 6
3. (1 ) x (2 )= 8. ÷ (-4 ) =
4 3 7
2 5 4
4. (-5 ) x 9= 9. (- ) ÷ (- )=
3 6 9
1 3 12 14 10
5. (-2 ) x (-7 )= 10. ÷ x =
5 7 7 5 4