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Fraction - a whole quantity or set is divided into parts, each part is called a fraction.

- is a number written in the form of a/b where a and b are whole numbers but b cannot be zero.

2 CATEGORIES OF FRACTION:

Proper fraction- if the numerator less than the denominator. It means that the fraction is a number less than 1 unit.
Improper fraction- If the numerator is greater than or equal to the the denominator. It means that the fraction is number greater than
or equal to 1 unit.
Mixed Number- is the sum of a whole number and a proper fraction.

ADDITION OF FRACTIONS:
*Fractions with the same denominators are called like fractions.
*Add the numerators and place the sum over the common denominator if the fraction to be added are like fractions. Simplify the
result whenever necessary.
*But if fractions are unlike, determine first the least common denominator (LCD).

SUBTRACTION OF FRACTIONS:
*Subracting LIKE FRACTIONS
-In a similar manner like adding fractions, when the fractions are like fractions, subtract the numerators over the same denominator.
*Subtracting UNLIKE FRACTIONS
-If fractions are unlike, determine the LCD and proceed just like addition, with subtraction as the operation.
*Subtracting a Fraction from a WHOLE NUMBER
-Subtract 1 from the whole number
-Write 1 as a fraction with the same denominator as the fraction to be subtracted.
-Since these are like fractions, perform subtraction as usual.
*Subtracting MIXED NUMBERS
-Write the fractions in improper fractions.
-Proceed to subtraction.

MULTIPLYING OF FRACTIONS:
*Multiply the numerators to find the numerator of the product. Multiply the denominators to find the denominator pf the product.
Then simplify the resulting fraction.
*Convert them first to improper fractions, and then get the products of their numerators and denominators.

DIVISION OF FRACTIONS:
*Get the reciprocal (interchange the numerator and denominator) of the fraction after the division sign.
*Get the product of the first function and he reciprocal of the second fraction.

Decimal- is a proper fraction with a denominator of 10

ADDITION OF DECIMALS:
-Write one number below the other
-Add zeros to the number with fewer decimal places
-Add each columns starting from right to left, and copy the location of the decimal point.

SUBTRACTION OF DECIMALS:
-Write the number to be subtracted (smaller number) below the other number (larger number)
-Align the decimal points and the numbers with the same place value.
-Add zeros to the number with fewer decimal places
-Proceed as in ordinary subtraction, and copy the position of the decimal point.

MULTIPLICATION OF DECIMALS:
-Perform the usual multiplication.
-Temporarily disregard the decimal points.
-When the product is obtained, add the decimal places of both factors.
-Move the decimal point to the left by the sum of decimal places of the factors.

DIVISION OF DECIMALS:
-The procedure for division of decimals is similar to the usual division of whole numbers.
-Move the decimal point of the divisor to the right end. Move the decimal point of the dividend with the same number.
-Proceed with usual division, and put the decimal point in the quotient exactly above where it occurs in the dividend.

Ratio- is a comparison of two numbers or measurements.


Rate- is a ratio in which the two terms are different in units.

Proportion- formed by two equal ratios.

Direct proportion- increase=increase; decrease=decrease


Inverse proportion- increase=decrease; decrease=increase
Partitive proportion- partitioned into 2 or more equal or unequal ratios.
Expenses + Profit = MARK UP
Cost + MARKUP = SELLING PRICE or Cost + Expenses + Profit = SELLING PRICE
Mark up/Cost x 100 = Mark up rate based on cost
Markup/Selling price x 100 = Mark up rate based on selling price
Selling Price - Cost = MARK UP

Original price - Selling price = MARK DOWN


Markdown/Selling Price x 100 = MARKDOWN RATE

Cost + Expenses = Total Cost


Total Cost + Profit = Selling Price
Selling Price - Total Cost = Profit

Selling Price - cost of a certain product = MAXIMUM DISCOUNT


Maximum Discount/Selling Price x1 100 = RATE OF DISCOUNT