SH1702

FRACTIONS, DECIMALS, AND PERCENTAGES

Addition of Like Fractions

𝐴 𝐵 𝐴 𝐵
Given two (2) like fractions 𝐶 and 𝐶 , where 𝐶 ≠ 0, the sum (𝐶 + 𝐶 ) is obtained as follows:
STEP 1. Add the numerators. (𝐴 + 𝐵)
𝐴+𝐵
STEP 2. Put the sum over the common denominator. ( 𝐶 )
STEP 3. Reduce to the lowest term.

Subtraction of Like Fractions

𝐴 𝐵 𝐴 𝐵
Given two (2) like fractions 𝐶 and 𝐶 , where 𝐶 ≠ 0, the difference (𝐶 − 𝐶 ) is obtained as
follows:
STEP 1. Get the difference of the denominators. (𝐴 − 𝐵)
𝐴−𝐵
STEP 2. Put the difference over the common denominator. ( 𝐶 )
STEP 3. Reduce to the lowest term.

Addition or Subtraction of Unlike Fractions

𝐴 𝐵 𝐴 𝐵
Given two (2) unlike fractions 𝐶 and 𝐷 , where 𝐷 ≠ 𝐶 and 𝐶 ≠ 0 ≠ 𝐷, the sum (𝐶 + 𝐷) or
𝐴 𝐵
difference (𝐶 − 𝐷) is obtained as follows:
STEP 1. Find the least common denominator (LCD).
STEP 2. Build up this fractions to have this common denominator (transform to like
fractions).
STEP 3. Add or subtract as like fractions.
STEP 4. Reduce to lowest term.

A technique in finding the LCD of three (3) or more fractions called L-method:
STEP 1. Write denominators horizontally inside an L-bar.
STEP 2. For at least two (2) of the denominators, find a common factor and write it on the
left-side of the L-bar.
STEP 3. For each number inside the L-bar, divide it by the number outside the L-bar if it is
divisible and write the quotient below. If not, write the same number below.
STEP 4. Put an L-bar on the new set of numbers.
STEP 5. Repeat steps a-d until all numbers inside the L-bar have no common factor except
1.
STEP 6. LCD is equal to the product of the last set of numbers and numbers outside the L-
bars.

Addition or Subtraction of Mixed Numbers

𝐵 𝐸 𝐵 𝐸
Given mixed numbers 𝐴 𝐶 and 𝐷 𝐹 , 𝐶 ≠ 0 ≠ 𝐹, the sum (𝐴 𝐶 + 𝐷 𝐹 ) is obtained as follows:
STEP 1. Add whole numbers. (𝐴 + 𝐷)
𝐵 𝐸
STEP 2. Add fractional parts. (𝐶 + 𝐹 )
STEP 3. Combine the answers and reduce to the lowest term.

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(If the sum of the fractional parts is greater than 1, carry the excess from the fractional part
into the whole number part.)
𝐵 𝐸
The difference (𝐴 𝐶 − 𝐷 𝐹 ) is obtained as follows:
STEP 1. Subtract the whole numbers. (𝐴 − 𝐷)
𝐵 𝐸
STEP 2. Subtract the fractional parts. (𝐶 − 𝐹 )
STEP 3. Combine the answers and reduce to the lowest term.
(If the sum of the fractional parts is negative, borrow one (1) from the whole number part and
combine with the fractional part.)

Multiplication of Fractions
𝐴 𝐵 𝐴 𝐵
Given two (2) fractions 𝐶 and 𝐷, where 𝐶 ≠ 0 ≠ 𝐷, the product (𝐶 × 𝐷) is obtained as follows:
STEP 1. Multiply the numerators to form the new numerator. (𝐴 × 𝐵)
STEP 2. Multiply the denominators to form the new denominator. (𝐶 × 𝐷)
STEP 3. Express as mixed number or proper fraction reduced to the lowest term.

Division of Fractions
𝐴 𝐵 𝐴 𝐵
Given two (2) fractions 𝐶 and 𝐷, where 𝐶, 𝐵, and 𝐷 are non-zero, the quotient of (𝐶 ÷ 𝐷) is
obtained as follows:
𝐷
STEP 1. Find the reciprocal of the divisor. (𝐵 )
𝐴 𝐷
STEP 2. Multiply the dividend by the reciprocal of the divisor. (𝐶 × 𝐵 )
STEP 3. Express as mixed number or proper fraction reduced to lowest term.

Multiplication and Division of Mixed Numbers

STEP 1. Transform the mixed numbers into improper fractions.
STEP 2. Multiply or divide as discussed above.

Converting Fractions to Decimals

Divide the numerator by the denominator. If mixed, change first to improper fraction.
Converting Decimals to Fractions
STEP 1. Use 1 as the denominator.
STEP 2. Multiply the numerator and the denominator by multiples of 10 depending on
number of decimal places. (10 for one [1] decimal place, 100 for two [2], 1000 for
three [3], etc.)
STEP 3. Express as mixed number or proper fraction reduced to the lowest term.

Converting Decimals to Percent

Multiply by 100 and add the percent symbol.

Converting Percent to Decimals

STEP 1. Remove the percent sign.
STEP 2. If percent is a whole number or decimal, divide by 100.

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STEP 3. If percent is a fraction, change to decimal and do as above. If mixed number, change
first to improper fraction.

Converting Percent to Fractions

STEP 1. Remove the percent sign.
STEP 2. If the percent is a whole number, write the number over 100 and reduce to the
simplest form.
1
STEP 3. If the percent is a fraction, multiply number by 100 and reduce to the simplest form.
If mixed number, change first to improper fraction.
STEP 4. If the percent is a decimal, change decimal to fraction and do as above.
STEP 5. Express as mixed number or proper fraction reduced to the lowest term.

Converting Fractions to Percent

STEP 1. Convert Fraction to Decimal.
STEP 2. Convert Decimal to Percent.

Algebraic Expressions and Equations

 Addition
Key Words: Example: Expressions
Increased by Five (5) increased by a number 5+𝑥
More than A number more than seven (7) 𝑥+7
The sum of The sum of a number and five (5) 𝑥 + 5
The total of The total of six (6) and some number 6 + 𝑥
Added to 11 added to a number 𝑥 + 11
Plus A number plus three (3) 𝑥 + 3

 Subtraction
KEY WORDS: Example: Expressions
Decreased by Six (6) decreased by a number 6−𝑥
Less A number less eight (8) 𝑥−8
Subtracted from Four (4) subtracted from a number 𝑥−4
Minus A number minus seven (7) 𝑥– 7
Less than Four (4) less than a number 𝑥– 4
The difference of a number and three
The difference of 𝑥– 3
(3)

 Multiplication
KEY WORDS: Example: Expressions
Times Eight (8) times a number 8𝑥
The product of The product of 14 and a number 14𝑥
Twice; double Twice a number; double a number 2𝑥
Multiplied by A number multiplied by negative six −6𝑥
(-6)
Of Three fourths of a number 3
𝑥
4

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 Division
KEY WORDS: Example Expressions
The quotient of a number and 𝑥
The quotient of or 𝑥 ÷ 7
seven (7) 7
10
Divided by 10 divided by a number or 10 ÷ 7
𝑥
𝑥
The ratio of The ratio of a number to 15 or 𝑥 ÷ 15
15
To translate a verbal statement into an equation, introduce variable/s. Think what this/these
variable/s will represent. Create an equation.
Example 1:
A number increased by 5 gives the sum of 23
Let 𝑛 = 𝑛𝑢𝑚𝑏𝑒𝑟
𝐴 𝑛𝑢𝑚𝑏𝑒𝑟 𝑖𝑛𝑐𝑟𝑒𝑎𝑠𝑒𝑑 𝑏𝑦 [5] 𝑔𝑖𝑣𝑒𝑠
[ ][ ] [ ] 𝑡ℎ𝑒 𝑠𝑢𝑚 [23].
𝑛 + =
𝑛 + 5 = 23

Example 2:
The cost of the book less ₱20.00 is ₱260.00.
Let 𝑐 = 𝑐𝑜𝑠𝑡 𝑜𝑓 𝑡ℎ𝑒 𝑏𝑜𝑜𝑘
𝑐𝑜𝑠𝑡 𝑜𝑓 𝑡ℎ𝑒 𝑏𝑜𝑜𝑘 𝑙𝑒𝑠𝑠 [₱20.00] 𝑖𝑠 [₱260.00].
𝑇ℎ𝑒 [ ][ ] [ ]
𝑐 − =
𝑐 − 20.00 = 260.00
Example 3:
The ₱450.00 original CD costs 10 times the pirated CD.
Let 𝑝 = 𝑝𝑟𝑖𝑐𝑒 𝑜𝑓 𝑝𝑖𝑟𝑎𝑡𝑒𝑑 𝐶𝐷
𝑐𝑜𝑠𝑡𝑠 𝑡𝑖𝑚𝑒𝑠 𝑝𝑖𝑟𝑎𝑡𝑒𝑑 𝐶𝐷
𝑇ℎ𝑒 [₱450.00] 𝑜𝑟𝑖𝑔𝑖𝑛𝑎𝑙 𝐶𝐷 [ ] [10] [ ] 𝑡ℎ𝑒 [ ].
= × 𝑝
450.00 = 10 × 𝑝
Example 4:
The number of players divided into three (3) groups gave six (6) members each.
Let 𝑚 = 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑝𝑙𝑎𝑦𝑒𝑟𝑠
𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑝𝑙𝑎𝑦𝑒𝑟𝑠 𝑑𝑖𝑣𝑖𝑑𝑒𝑑 𝑔𝑎𝑣𝑒
𝑇ℎ𝑒 [ ][ ] 𝑖𝑛𝑡𝑜 [3] 𝑔𝑟𝑜𝑢𝑝𝑠 [ ] [6] 𝑚𝑒𝑚𝑏𝑒𝑟𝑠 𝑒𝑎𝑐ℎ.
𝑚 ÷ =
𝑚÷3=6
Solving Verbal Problems
When solving verbal problems, one can use the following guidelines:
STEP 1: Identify what is known and what is unknown.
STEP 2: Write an equation.
STEP 3: Solve for the unknown.
STEP 4: Conclude.

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Example 1:
1 2 3
Faye owns three (3) parcels of land of 12 5, 8 3, and 15 4 hectares (ha). If she sells a total of
1
18 2 ha, how many hectares will be left?
Solution:
STEP 1. Known:
o What Faye owns
o What Faye sells
Unknown:
o How many will be left
STEP 2. Equation:
1
We can say that the total number of hectares Faye owns less 18 2 (what she sells)
gives the number of hectares that will be left.
Let 𝑇 = 𝑡𝑜𝑡𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 ℎ𝑒𝑐𝑡𝑎𝑟𝑒𝑠 𝐹𝑎𝑦𝑒 𝑜𝑤𝑛𝑠
𝑛 = 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 ℎ𝑒𝑐𝑡𝑎𝑟𝑒𝑠 𝑡ℎ𝑎𝑡 𝑤𝑖𝑙𝑙 𝑏𝑒 𝑙𝑒𝑓𝑡
1
𝑇 − 18 2 = 𝑛 (Eq. 1)
STEP 3. From the first sentence, we can say that:
1 2 3 1 2 3
𝑇 = 12 + 8 + 15 = (12 + 8 + 15) + ( + + )
5 3 4 5 3 4
12 40 45
= 35 + ( + + )
60 60 60
97
= 35 +
60
37
= 35 + (1 + )
60
37
= 36
60
Substituting this value to (Eq. 1), we get:
37 1
36 − 18 = 𝑛
60 2
37 1 37 1
𝑛 = 36 − 18 = (36 − 18) + ( − )
60 2 60 2
37 30
= 18 + ( − )
60 60
7
= 18
60
1 7
STEP 4. Therefore, after Faye sells 18 2 ha, there will be 18 60 ℎ𝑎 of land left.

Example 2:
Dr. Lopez bought a dentist’s chair for ₱50,000.00. He paid 3/5 of this amount as downpayment.
How much was the downpayment?
Solution:
STEP 1. Known:
o Price of the dentist’s chair
o Part of the price that is the downpayment

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Unknown
o Actual downpayment
STEP 2. Equation:
Let 𝑑 = 𝑑𝑜𝑤𝑛𝑝𝑎𝑦𝑚𝑒𝑛𝑡
3
𝑑 = × 50,000
5
STEP 3. Solution:
3
𝑑 = × 50,000 = 30,000
5
STEP 4. Therefore, Dr. Lopez paid ₱30,000.00 as downpayment.

Example 3:
1
Refer to the problem in Example 2. If the wife of Dr. Lopez gave him of the downpayment,
4
how much was his wife’s contribution?

Solution:
STEP 1. Known:
o Downpayment
o Part of the downpayment that is the contribution of the wife of Dr. Lopez
Unknown
o Actual contribution
STEP 2. Equation:
Let 𝑐 = 𝑐𝑜𝑛𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝑜𝑓 𝑤𝑖𝑓𝑒 𝑜𝑓 𝐷𝑟. 𝐿𝑜𝑝𝑒𝑧
1
𝑐 = × 30,000
4
STEP 3. Solution:
1
𝑐 = × 30,000 = 7,500
4
STEP 4. Therefore, the wife of Dr. Lopez contributed ₱7,500.00.

References:
Mariano, N. (2016). Business mathematics. Manila, Philippines: Rex Bookstore.
Altares, P.S., Arao, R.R., Arce, M.T.B., Bugtong, D.E., Calayag, M.E., CoPo, A.R.I., …, Yao,
A.M.S.D. (2012). Business mathematics. Manila, Philippines. Rex Bookstore.
Lopez, B., Lundag, L., Dagal, K. (2016). Business mathematics. Quezon City, Philippines: Vibal
Group Inc.
Sirug, W. (2016). Business mathematics – for senior high school – ABM specialized subject.
Manila, Philippines: Mindshapers Co., Inc.
Translating key words and phrases into algebraic expressions. (n.d.). In Palm Beach State.
Retrieved from https://www.palmbeachstate.edu

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