CIEVEROSE COLLEGE, INC.

1644 ILANG-ILANG ST., CAMARIN

CALOOCAN CITY

CIEVEROSE COLLEGE, INC.

1644 ILANG-ILANG ST., CAMARIN CALOOCAN CITY

BUSINESS .
MATHEMATICS

CIEVEROSE COLLEGE, INC. BUSINESS MATHEMATICS Dexter Alcantara

1644 Ilang-ilang St. Camarin WEEK 1 - FUNDAMENTAL OPERATIONS ON : Teacher
Caloocan City FRACTIONS/DECIMALS/PERCENTAGE
Page 1
STUDENT
LEARNING
MODULE
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K to 12 BASIC EDUCATION CURRICULUM

SENIOR HIGH SCHOOL – CORE SUBJECT

Grade: 11 No. of Hours/ Semester: 80/1st

Core Subject Title: Business Mathematics

Mission: To empower youth by providing quality education which centers in the development of
totality of a person in physical, emotional, spiritual, intellectual and life skills necessary to prepare
them to be contributory individuals in their communities and achieve success in their personal lives.
Vision: To be a leading educational institution that provides high quality training, knowledge, skills
and services in all areas specially in technical education industry.

Core Subject Description: This course will provide an understanding of the basic concepts of
mathematics as applied in business. It includes a review of the fundamental mathematics operations
using decimals, fractions, percent, ratio and proportion; mathematics concepts and skills in buying and
selling, computing gross and net earnings, overtime and business data presentation, analysis and
interpretation. The use of computer and software applications for computation and data presentation is
encouraged.

Requirements And Assessments:

Research Output Based on APP Format

Grading System:
The student will be graded according to the following::
20% Prelim
20% Midterm
30% Pre-Final & Final Term
30% Projects/Course Output
Learning Plan:

CONTENT LEARNING ODL ACTIVITIES NO. OF HOURS

COMPETENCIES AND
TECHNOLOGICA
L
TOOLS
WEEK 1
Fundamental The Learners… 1. Synchronous 2 hours Synchronous
Operation on: 1. Perform Session Session
Fractions/Decimals/ fundamental 2. Asynchronous/Self-
Percentage operations on paced learning via 1-hour Consultation
fractions and module and /e-mentoring /e-
decimals videos/guided coaching
presentation.
2. Express fractions to Google Meet or Zoom,
decimals and percent ACTIVITY: Messenger,
forms and vice versa A. Convert the improper PowerPoint
fraction to mixed presentation, Google
3. Find the sum and form, Google docs
number or whole
difference of fractions.
number.
Microsoft excel for the
4. Find the product B. Convert the improper quiz responses of
and quotient of fraction to mixed students
fractions. number or whole
number. Google sheet for the
5. Solve practical C. Addition of Fractions criteria on the quiz
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problems that involve with Different and assignment

fractions. Denominators given
POST TEST:
Links for references
A. Subtraction of
Fractions, Whole
Numbers, and Mixed
Numbers
Find the difference.
B. Converting Percent to
fraction
WEEK 2
Decimals and The Learners… 1. Synchronous 2 hours Synchronous
Percent Session Session
1 .Express fractions to 2. Asynchronous/Self-
decimals and percent paced learning via 1-hour Consultation
forms and vice versa module and /e-mentoring /e-
videos/guided coaching
2. Illustrate how presentation.
decimals and ACTIVITY: Google Meet or Zoom,
fractions can be A. Writing Numbers in Messenger,
written in terms of Words Write each PowerPoint
percent number in words. presentation, Google
B. Converting Fractions form, Google docs
3. Give real-life into Decimals
situations to illustrate C. Converting Decimals Microsoft excel for the
fractions, decimals, Into Fractions quiz responses of
and percent POST TEST: students
Converting Percent to
Decimal Google sheet for the
Basic Percent Equation criteria on the quiz
and assignment given

Links for references

WEEK 3
Ratio, Rate, and The Learners…. 1. Synchronous 2 hours Synchronous
Proportion Session Session
1. Compare and 2. Asynchronous/Self-
differentiate ratio and paced learning via 1-hour Consultation
rate module and /e-mentoring /e-
videos/guided coaching
2. Write proportions presentation.
illustrating real-life ACTIVITY: Google Meet or
situations A. Ratios Zoom, Messenger,
B. Rates PowerPoint
3. Identify the presentation, Google
C. Simplify Ratios
different kinds of D. Determine whether form, Google docs
proportion and give properties is true or
examples for each false Microsoft excel for
POST TEST: the quiz responses of
Worded Problems students
Google sheet for the
criteria on the quiz
and assignment
given
WEEK 4
Buying and Selling The Learners…. 1. Synchronous 2 hours Synchronous
Session Session
1. Differentiate Mark- 2. Asynchronous/Self-
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on, Mark down and paced learning via 1-hour Consultation

Mark-up module and /e-mentoring /e-
videos/guided coaching
2. Illustrate how Mark- presentation.
on, Mark-down, and ACTIVITY: Google Meet or Zoom,
Mark-up are obtained Group 1 will solve Messenger,
all odd numbers PowerPoint
3. Differentiate mark- and group 2 all presentation, Google
up from margins even numbers. form, Google docs
POST TEST:
Worded Problems Microsoft excel for the
quiz responses of
students

Google sheet for the

criteria on the quiz
and assignment given

Links for references

WEEK 5
Margin and Gross The Learners…. 1. Synchronous 2 hours Synchronous
Margin Percentage Session Session
(cont’n) 1. Differentiate Mark- 2. Asynchronous/Self-
on, Mark down and paced learning via 1-hour Consultation
Mark-up module and /e-mentoring /e-
videos/guided coaching
2. Illustrate how Mark- presentation.
on, Mark-down, and ACTIVITY: Google Meet or Zoom,
Mark-up are obtained A. Solving Discount Messenger,
Rate PowerPoint
B. Margin and Margin presentation, Google
3. Differentiate mark- Percentage form, Google docs
up from margins POST TEST:
Markdown and Microsoft excel for the
Markdown Rate quiz responses of
students

Google sheet for the

criteria on the quiz
and assignment given

Links for references

WEEK 6
Trade Discounts The Learners… 1. Synchronous 2 hours Synchronous
Session Session
1. Find the trade 2. Asynchronous/Self-
discounts and net paced learning via 1-hour Consultation
price module and /e-mentoring /e-
videos/guided coaching
2. Define each of the presentation.
benefits discount ACTIVITY: Google Meet or Zoom,
series for the Solving about: Messenger,
consumer. Amount of Discount PowerPoint
Net Price presentation, Google
3. Solve problems Discount Rate form, Google docs
involving trade List Price
discounts. POST TEST: Microsoft excel for the
Worded Problems: quiz responses of
Amount of Discount students
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Net Price Google sheet for the

Discount Rate
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List Price criteria on the quiz

and assignment
given

Links for references

WEEK 7
Loans, The Learners… 1. Synchronous 2 hours Synchronous
Amortization, Add- Session Session
on rate, and 1. Find the loans, 2. Asynchronous/Self-
Mortgage amortization, add-on paced learning via 1-hour Consultation
rate, and Mortgage. module and /e-mentoring /e-
videos/guided coaching
2. Determine the presentation.
amortization, add-on ACTIVITY: Google Meet or Zoom,
rate, and Mortgage of Compute for the Messenger,
loans. required monthly PowerPoint
amortization given presentation, Google
3. Represents real-life each loan and the form, Google docs
situations using Loans, add-on rete
Amortization, add-on POST TEST: Microsoft excel for the
rate, and Mortgage. Solving Problems involving: quiz responses of
Principal students
Interest a Year
Rate of Interest Google sheet for the
criteria on the quiz
and assignment given

Links for references

WEEK 8
Logarithmic The Learners…. 1. Synchronous 2 hours Synchronous
Function and its Session Session
Graph (cont’n) 1. Find the loans, 2. Asynchronous/Self-
amortization, add-on paced learning via 1-hour Consultation
rate, and Mortgage. module and /e-mentoring /e-
videos/guided coaching
2. Determine the presentation.
amortization, add-on ACTIVITY: Google Meet or Zoom,
rate, and Mortgage of Solve Problems about: Messenger,
loans. Simple Interest PowerPoint
Loans presentation, Google
3. Represents real-life
Monthly Amortizations form, Google docs
situations using
POST TEST:
Loans, Amortization, Worded Problems about: Microsoft excels for
add-on rate, and Simple Interest the quiz
Mortgage. Loans
Monthly Amortization responses of
Principal students
Interest a Year
Rate of Interest Google sheet for the
criteria on the quiz
and assignment given

Links for references

WEEK 9
Wages and Salary The Learners… 1. Synchronous 2 hours Synchronous
Session Session
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1. Define salary, 2. Asynchronous/Self-

wage, income, and paced learning via 1-hour Consultation
benefits module and /e-mentoring /e-
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videos/guided coaching
2. Compute gross and presentation.
net earnings ACTIVITY: Google Meet or Zoom,
Solving Problems about: Messenger,
3. Differentiate gross Wages and Salary PowerPoint
from net earnings POST TEST: presentation, Google
Solving Problems about: form, Google docs
4. Enumerate the Wages and Salary
sources of a Gross Microsoft excel for the
earning quiz responses of
students

Google sheet for the

criteria on the quiz
and assignment given

Links for references

WEEK 10
The Pay Slip The Learners… 1. Synchronous Session 2 hours Synchronous
2. Asynchronous/Self- Session
1. Enumerate the paced learning via
benefits of a wage module and 1-hour Consultation
earner videos/guided /e-mentoring /e-
presentation. coaching
2. Define each of the ACTIVITY:
benefits given to wage Finding the Monthly Income Google Meet or Zoom,
earners Finding the monthly Income Messenger,
Using middle minimum PowerPoint
3. Enumerate the wage salary. presentation, Google
standard deductions POST TEST: form, Google docs
with the Solving Worded Problems:
corresponding Working on Holidays Microsoft excel for the
computation Working on Rest Days quiz responses of
4. Identify the variables students
needed in the
computation of the Google sheet for the
overtime criteria on the quiz
and assignment given
5. overtime pay Links for references

WEEK 11
Analysis and The learners… 1. Synchronous Session 2 hours Synchronous
Presentation of 2. Asynchronous/Self- Session
Business Data 1. Find the analysis paced learning via
and presentation of module and 1-hour Consultation
business data videos/guided /e-mentoring /e-
presentation. coaching
2. Identify presenting ACTIVITY:
data Making an Analyzation Google Meet or Zoom,
Comparing using Table or Messenger,
3. Determine ways to Graph PowerPoint
present data POST TEST: presentation, Google
Designing your own Table of form, Google docs
4. Illustrate how to Specification of your own
obtain samples of Realty. Microsoft excel for the
business data quiz responses of
students
 CIEVEROSE

5. Analyze and
interpret data Google sheet for the
presented in tabular criteria on the quiz
report and assignment
given
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Links for references

WEEK 12
Interpreting and The learners… 1. Synchronous Session 2 hours Synchronous
Analyzing Tabular 2. Asynchronous/Self- Session
Reports 1. Show samples of paced learning via
business data module and 1-hour Consultation
videos/guided /e-mentoring /e-
2. Compare the forms presentation. coaching
(textual, tabular, and ACTIVITY:
graphical) of data Making a Bar Graphs and Google Meet or Zoom,
presentation Line Graphs Messenger,
POST TEST: PowerPoint
3. Identify the Making a Bar Graphs and presentation, Google
essential parts of a Line Graphs form, Google docs
table
Microsoft excel for
4. Draw the table to the quiz responses of
present the data students

5. Describe the Google sheet for the

different kinds of criteria on the quiz
graphs for data and assignment given
presentation

6. Describe the Links for references

essential parts of a
graph

7. Analyze and
interpret the data
presented in a
graph/table
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BUSINESS MATH

(Week 1) Fundamental
Operations On Fraction
Decimals Percentage

COMPETENCY

1. Perform fundamental operations on fractions and decimals

2. Express fractions to decimals and percent forms and vice versa
3. Find the sum and difference of fractions.
4. Find the product and quotient of fractions.
5. Solve practical problems that involve fractions.

LEARNING OUTCOMES
1. Express improper fractions into mixed fractions and vice versa:
2. Know how to work around proper, improper, and mixed fractions.
3. Find the sum and difference of fractions.
4. Find the product and quotient of fractions.
5. Solve practical problems that involve fractions.

TO THE LEARNERS
Before starting the module, I want you to set aside other tasks that will disturb you while enjoying the
lessons. Read the simple instructions below to successfully enjoy the objectives of this kit. Have fun!
1. Follow carefully all the contents and instructions indicated in every page of this module.
2. Write on your notebook the concepts about the lessons. Writing enhances learning,
that is important to develop and keep in mind.
3. Perform all the provided activities in the module.
4. Let your facilitator/guardian assess your answers using the answer key card.
5. Analyze conceptually the post-test and apply what you have learned.6
6. Enjoy studying!

EXPECTATION

● Demonstrate understanding on the Fundamental Operation on: Fractions

/ Decimals / Percentage
● Solve problems regarding Fundamentals Operation on: Fractions /
Decimals / Percentage
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PRE-TEST

A. Subtraction of Fractions, Whole Numbers, and Mixed Numbers

Find the difference.

1. 243/13

2. 165/26

A. Subtraction of Fractions, Whole Numbers, and Mixed Numbers

Find the difference.

1. 10 9/10 - 2 1/5 - 1/15

2. 123 - ½ - 6 5/6

LOOKING BACK

Age 7 to 14
Article by Liz Pumfrey
Published November 2004,December
2004,February 2011.
Did you know that fractions as we use them today didn't
exist in Europe until the 17th century? In fact, at first,
fractions weren't even thought of as numbers in their
own right at all, just a way of
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comparing whole numbers with each other. Who first used fractions? Were they always written in the
same way? How did fractions reach us here? These are the sorts of questions which we are going to
answer for you. Read on...

The word fraction comes from the Latin "fractio" which means to break. To understand how fractions
have developed into the form we recognize, we'll have to step back even further in time to discover
what the first number systems were like

From as early as 1800 BC, the Egyptians were

writing fractions. Their number system was a base
10 idea(a little bit like ours now) so they had
separate symbols for 1, 10, 100,
1000, 10000, 100000 and 1000000. The
ancient Egyptian writing system was all in pictures
which were called hieroglyphs and in the same way,
they had pictures for the numbers:

Here is an example of how the numbers were made up:

Could you write down 3581 in hieroglyphics?

The Egyptians wrote all their fractions using what we call unit fractions. A unit fraction
has 1 as its numerator (top number). They put a mouth picture (which meant part) above a number
to make it into a unit fraction. For example:

Here is one fifth.

Can you work out how to write one sixteenth?

They expressed other fractions as the sum of unit fractions, but they weren't allowed to repeat a
unit fraction in this addition. For example, this is fine:
¾ = 1/2 + 1/ 4
But this is not:
2/7 = 1/7 + 1/7

The huge disadvantage of the Egyptian system for representing fractions is that it is very difficult to
do any calculations. To try to overcome this, the Egyptians made lots of tables so they could look up
answers to problems.
In Ancient Rome, fractions were only written using words to describe part of the whole. They were
based on the unit of weight which was called the as. One "as" was made up of 12 uncia so fractions
were centered on twelfths. For example:
1/12 was called uncia 6/12
was called semis 1/24
was called semuncia
1/144 was called scripulum
As with the Egyptian system, the words made it very difficult to do calculations.
The Babylonians were the first people to come up with a more sensible way of representing fractions. In
fact, they did this before the Romans' methods but there was no contact
 CIEVEROSE

between the two civilizations. The Babylonians lived in the country we now call Iraq in the Middle
East. Their number system was organized around the number 60, so we say it is base 60. In other
words, they grouped numbers into 60s, whereas we group into 10s. (We still use base 60 in our
measurement of time and angles.) However, they also grouped into 10s and so only had two symbols,
one for a unit and one for a 10:

Here are the numbers from 1 to 20.

Can you see the symbol for 1?
What about the symbol for 10?
How would you write 47?
The Babylonians simply extended their numbers to include fractions in sixtieths, as we do for tenths,
hundredths etc. However, they didn't have a zero or anything like a decimal point. This made reading
numbers very confusing as they could be interpreted in different ways. Here's an example:

From the table above, you can see that the two numbers are 12 and 15. Now, this is where it becomes
confusing. This could mean several different things:

x60 Units Sixtieths Number

12 15 12+1560=121560
12 15 720+15

So, although the Babylonians had a very sophisticated way of writing fractions, it did have its
drawbacks. Around 311BC they devised a zero, so this made things easier, but without a decimal point,
it was still difficult to distinguish fractions from whole numbers. We are now reaching the end of our
journey through the history of fractions! The format we know today comes directly from the work of
the Indian civilization. The success of their way of writing fractions is due to the number system they
created which has three main ideas:

i) Each figure has a symbol which isn't like the value it represents
ii) The value of the figure depends on the position of it within the entire number
iii) A zero is needed to mean nothing and also to fill the place of units that are missing
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By about 500AD, the Indians had developed a system from a way of writing called Brahmi, which had
nine symbols and a zero. Again, this was devised a long time before some of the other ways of counting
we have already discussed. However, it was only through the trading of the Arabs that these Indian
numerals were spread to Arabia where they were used in the same form. The chart below shows how
these Brahmi symbols became the numbers we know today:

In India fractions were written very much like we do now, with one number (the numerator) above
another (the denominator), but without a line. For example:

It was the Arabs who added the line (sometimes drawn horizontally, sometimes on a slant) which we
now use to separate the numerator and denominator:
¾
So here we have the fraction as we now recognize it. It is amazing to think how much thought has gone
into the way we write it down, isn't it? Perhaps next time you use fractions, you'll remember this.
All images reproduced by kind permission from http://turnbull.mcs.st-and.ac.uk/history/ . If
you'd like to know more, check out these websites:
http://www-groups.dcs.st-and.ac.uk
http://www.math.buffalo.edu/mad/Ancient-Africa/
http://www.gosai.com

“The Universal History of Numbers “by Georges Ifrah, published by Harvill, is also a fantastic source
of information.

Perhaps you could find out about other civilization’s number systems. For information on the Greeks
try: http://www.math.tamu.edu/~dallen/history/gr_count/gr_count.html
 CIEVEROSE

PROFER FRACTION

Proper Fraction – a fraction with a numerator smaller than the denominator.

Improper Fraction – a fraction whose numerator is larger than the denominator.
Converting Improper Fractions to Mixed Numbers – Long Division & Mentally
2
1) 13 = 2 3/5 Solution: 5 13
5 -10
3
4
2) 19 =4¾ Solution: 4 19
-16
3
Mixed numbers to improper fractions

3) 3 +2 =5
8 8 8

4) 1 + 1 =
4 2 x2
1 +2 =3
4 4 4

Make a common denominator

ACTIVITY NO. 1

A. Convert the improper fraction to mixed number or whole

1. 99/9

2. 19/3

3. 36/5

4. 75/15
 CIEVEROSE

B. Convert the mixed number to improper fraction

1. 3 7/4

2. 15 3/5

C. Addition of Fractions with Different Denominators

Find the Sum.
1. 3/8 + 7/12

2. 3/5 + 9/10

3. 3/5 + 2/15 + 11/30

4. 1/3 + 5/6 + 1/6

5. 2/3 + 1/12 + 15/16

6. 5/6 + 1/12 + 5/16

POST
TEST
A.
Subtraction of Fractions, Whole Numbers, and Mixed Numbers
Find the difference.
1. 19 4/5 - 2/5

2. 5 4/9 - 3 1/3

3. 7¼ -5
 CIEVEROSE

4. 7 1/3 - 6 2/3

B. Converting Percent to fraction

1. . 56%

2. . 12%

3. 10.2%

4. 52.25%

REFLECTION

Direction: Answer the following question briefly.

1. How important the ‘Fundamental Operation on: Fractions/Decimals/ Percentage’ in your daily
Life.

2. List at least three (3) objects that can be found in your home that represent for the
fraction, decimals, and percentage. Explain how.

3. If you are going to invent something that represent either for fraction, decimals, and
percentage what will be? Explain.
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