QUARTER ONE BUSINESS MATHEMATICS

CONTENT
CONTENT STANDARDS
PERFORMANCE STANDARDS

LEARNING COMPETENCIES

SPECIFIC LEARNING
OUTCOMES

TIME ALLOTMENT
PREREQUISITE KNOWLEDGE
PREREQUISITE SKILLS

Fundamental Operations on Fractions

The learners demonstrate an understanding of fractions.
The learners are able to perform the operations on fractions:
addition, subtraction, multiplication and division.
Perform fundamental operations on fractions. ABM_BM11FO-Ia-1
At the end of this lesson, the learners will be able to:
1. distinguish between prime, composite and relatively prime numbers;
2. illustrate the concept of fractions through visual models and acquire a
quantitative understanding of fractions;
3. represent fractions as proper/improper fractions or mixed numbers;
4. identify and generate equivalent fractions;
5. simplify fractions;
6. arrange fractions into ascending/descending order;
7. express a number as a product of powers of primes and solve for the least
common multiple of two or more numbers;
8. convert dissimilar/unlike fractions to similar/like fractions;
9. represent operations of fractions through visual models;
10.
add/subtract similar fractions;
11.
add/subtract dissimilar fractions;
12.
multiply/divide fractions;
13.
simplify complex fractions;
14.
solve problems involving operations on fractions.
4 hours
Prime, composite and relatively prime numbers, proper/improper fractions, mixed
numbers, similar or like fractions, equivalent fractions, greatest common factor
(GCF), least common multiple (LCM)
Prime factorization of whole numbers, converting mixed numbers to fractions,
simplifying fractions or reducing fractions to lowest terms
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QUARTER ONE BUSINESS MATHEMATICS

LESSON OUTLINE:
1. Introduction: Recall the concept of fraction as one of the basic mathematical concepts introduced in the earlier
grades.
Discuss the objectives of reintroducing fractions, highlighting its importance and various
applications in business
as well as other fields.
2. Motivation: Enjoin the class to cite circumstances wherein fractions are used.
3. Instruction: a) Review on proper/improper fractions, mixed numbers, similar or like fractions, equivalent
fractions, greatest
common factor (GCF), least common multiple (LCM)
b) Lesson proper
4. Practice: seatwork, group work, assignment (formulate business problems that will apply operations on
fractions)
5. Evaluation: quiz
MATERIALS

RESOURCES

Computers
wifi/internet connection
1. C.P. McKeague, Prealgebra
2. E.P. Vance, Modern Algebra and Trigonometry
3. Bezuk, N., and Cramer, K. (1989). Teaching About Fractions: What, When,
and How?
www.cehd.umn.edu/ci/rationalnumberproject/89_1.html

PROCEDURE

MEETING THE STUDENTS

NEEDS

Day One:
INTRODUCTION
Ask students how fractions were introduced and defined in their previous
grade levels. Call some students to the board to give examples of fractions
and draw corresponding visual representations. Then discuss the objectives of
reintroducing fractions which include reinforcement of concepts, sharpening
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QUARTER ONE BUSINESS MATHEMATICS

their skills, and enrichment on the topics through applications on business and
other relevant fields.

MOTIVATION
Make the students realize the importance of fractions through practical
examples. Start by asking the students to cite circumstances, based from their
own experiences, wherein fractions were used. The teacher may add more
examples, preferably those applications in everyday life and those relevant to
certain jobs or professions.

Practical examples:
1.
2.
3.
4.

5.
6.
7.
8.

telling time (draw clock showing different positions of hour/minute hands)

budgeting money
discount ads such as half the price
comparing prices of the same item in a grocery store (reduce the price per
1
unit of measurement, e.g. which is cheaper: a
- kilo bag costing
4
PHP30 or a 2-kilo bag of the same item costing PHP250?)
measurements of ingredients in a recipe (being able to compute the
measurements of ingredients if servings are to be increased or decreased)
reading of cars fuel level
slicing portions of a cake or pizza
measuring fabric or clothing material

Examples related to tasks, jobs or professions:

1. carpenters, plumbers, electricians (measurement of construction
materials, pipes, wirings, tools, etc.)
2. scientists, like chemists (measurements of chemicals or solutions used for

Teacher Tip
The teacher may divide the
class into groups (with, say, 5
members) wherein each group
will create a scenario involving
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QUARTER ONE BUSINESS MATHEMATICS

experiments)
3. medical doctors (prescriptions of medicine dosage)
4. lawmakers (certain laws such as laws of succession)
The teacher may end the motivation part by mentioning that subsequent
topics will cover how to add/subtract, multiply, and divide fractions and give a
practical example that will illustrate all these concepts about fractions (actual
solutions need not be discussed; just mention which operation(s) may be
applied to solve the problem).
Example: A barkada of 5 high school students (namely A,B,C,D,E) ordered one
small bilao of special suman (rice cake) for their merienda.
1. If the suman is to be divided equally, what fraction of the suman will each
one eat?
2. For some reason, B has to leave and decides to give her share to C, what
fraction of the suman will C have? (addition of fractions)
3. The total cost of the suman is PHP225. Assuming equal contributions, how
much will E pay? Suppose A doesnt have enough money and D agrees to
pay two-thirds of what A should pay, what fraction of the total cost will D
pay for A? (multiplication of fractions)
1
4. A sweetened coconut sauce or latik goes well with the suman. If only
2
cup of latik is left and the only measuring cup available that can be used to
1
divide the latik among the barkada is
cup, will everyone get a share of
8
the latik? (division of fractions)

fractions and operations

involving fractions. This is , in a
way, evaluating the previous
knowledge of the students on
the subject matter. See
Example on the left as an
illustration for this exercise.
Allot five to ten minutes for
the students to confer with
each other. From these
groups, select two to three
groups which will present in
class what they have
created.

Day Two (One hour)

INSTRUCTION
A. Review of basic concepts

QUARTER ONE BUSINESS MATHEMATICS

1. Recall the definition and give examples for each of the following:
a) prime number a positive integer (except 1) whose factors are only 1
and itself
Examples: 5, 13, 127
b) composite number a positive integer (except 1) which can be expressed
as a product of two or more positive integers, i. e., it has other factors
besides 1 and itself
Examples: 28, 39, 100
c) relatively prime numbers positive integers which do not have common
prime factors
Examples: 6 and 35, 4 and 121

2. State the formal definition of a fraction as a ratio of integers, i.e.

a
b

Recall the concept

of
fraction
as
introduced
in
earlier grade levels
using
visual
models.

Define formally a
fraction as a ratio
of two numbers
but
emphasize
that
a
fraction
must be viewed as

where a and b are integers and b 0. The fraction is undefined if

denominator is zero and numerator is nonzero; indeterminate, if both
numerator and denominator are zeros.

3. Proper/Improper fractions; Mixed numerals

(a) Give specific fractions with corresponding visual representations
showing proper fraction as a portion of a whole; improper fraction
(express also as a mixed numeral) as a sum of whole(s) and portion of
a whole. (Visual models maybe in the form of rectangular blocks, pie
charts, number lines, etc.)

QUARTER ONE BUSINESS MATHEMATICS

a single number
and not as two
numbers.
Use
number
line
to
show location of
fractions alongside
with
other
numbers such as
whole
numbers,
decimals, irrational
numbers, etc.

Examples:

2
5
5
5

3
5

8
5

or

3
5

(b)Emphasize fraction as a single number by positioning several examples

of fractions (proper/, improper fractions, mixed numbers on the real line.
Example:

1
2

5
4

2
3

Visual representations
should have been taken in
the earlier grades, hence
this part will just be a
review. Let the students
explain the visual
representations on the
board and explain them to
the class. This will also test
whether they have really
understood the concept of
fractions and the
fundamental operations on
fractions.

4. Equivalent fractions
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QUARTER ONE BUSINESS MATHEMATICS

1
2
2
6
,
Start by giving examples such as
and
and
,
2
4
3
9
and show corresponding visual representations:

1
2

2
3

2
4

6
9

Then show how to generate equivalent fractions using the following

principle:
a a c
=
b b c

Examples (i)

1 1 2 2
=
=
2 2 2 4

hence

When drawn on the board, the

same figure is used. For

, b,c0
1
2

and

2
4

1
instance, after drawing 2 , divide

are equivalent

2
show 4 .

fractions
(ii)

2 23 6
=
=
3 33 9

hence

2
3

and

6
9

the same figure into 4 parts to

are equivalent

fractions
7

QUARTER ONE BUSINESS MATHEMATICS

5. Simplification of fractions or reducing a fraction to its lowest term
(a) Apply above mentioned principle on equivalent fractions.
Examples

2
4

(i)

in lowest terms is

since
(ii)

9
6

2 1 2 1
=
=
4 2 2 2
in lowest terms is

since

1
.
2

3
.
2

9 33 3
=
=
6 2 3 2

(b)An alternative solution is to divide numerator and denominator by their

greatest common factor (GCF).
Examples

(i) 4 is the GCF of 24 and 20, hence

i.e.

24
20

24 24 4 6
=
=
20 20 4 5
6
.
5

in lowest terms is

(ii) 9 is the GCF of 36 and 63, hence

i.e.

4
7

in lowest terms is

36 36 9 4
=
=
63 63 9 7

36
.
63

Note that dividing both numerator

and denominator by the same
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QUARTER ONE BUSINESS MATHEMATICS

6. Similar or like fractions (defined as fractions having the same denominator)

give examples like

4
7

and

number is also an application of the

principle:
a a c
=
, b,c0
b b c

12
21

For instance,
7. Ordering fractions (start with showing simple cases which do not require
computations)

1
24 24 4
4 6
=
=
=
20 20 4
1 5
20
4
24

(a) Simple cases

Approximate ordering of fractions by comparing them with simple ones,

1
say
or 1.
2
8
3
is less than
17
4
(although 8 > 3 and 17 > 4 )

Examples (i)

Justification: Observe that

8
17

is less than

8 is less than

1
2

(since numerator

3
1
is greater than
(since
4
2
numerator 3 is greater than half of its denominator).
half of 17) while

(ii)

7
6

is greater than

29
30

Students must know the

relative size of fractions or
must have a quantitative
understanding of fractions.

Tell students that in

comparing fractions,
comparing separately the
numerators and
denominators does not work,
as shown in examples:
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QUARTER ONE BUSINESS MATHEMATICS

(although 7 < 29 and 6 < 30)
Justification: Observe that
29
30

7
is greater than 1 (since 7 > 6) while
6

Example:

and

7 29
>
6 30

is less than 1 (since 29 < 30).

To compare similar/like fractions, compare the numerators just like whole

numbers, i.e. the larger the numerator, the larger is the value of the
fraction. (Use visual models to show why in this case the principle is the
same as that of whole numbers.)

3
10

8 3
<
17 4

<

7
10

The student must

be able to
distinguish rules or
properties which
are applicable
specifically to
fractions.

To compare fractions with same numerator, the larger the

denominator, the smaller is the value of the fraction (refer to this
as an inverse relationship between the size of the denominator
and the size of the fraction and illustrate with visual models)

Example:
2
4

<

2
3

(a bar when divided into 4 equal parts will have each piece smaller than
when it is divided into 3 equal parts, i.e. as the denominator gets bigger,
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QUARTER ONE BUSINESS MATHEMATICS

the number of divisions increases hence the fractional part gets smaller)
(b)In general, ordering fractions may be done by first converting them to
similar fractions and then compare the resulting numerators.
Example:

1
7
<
360 54

since

1
3
=
360 1080

and

7
140
=
54 1080

(conversion to similar fractions is discussed below)

8. Steps to convert fractions to similar fractions:
i.

Express each denominator as a product of its prime factors (also referred

to as prime factorization); repeating prime factors must be expressed in
exponential form.
Example

of the
denominators are
ii.

1
360

Given the fractions

and
3

360=2 3 5

7
, the prime factorization
54
and

54=2 3

Solve for the least common multiple (LCM) of all the denominators, also
referred to as the least common denominator (LCD).

The LCD is equal to the product of all the unique prime factors found
in the denominators, each is raised to the highest exponent appearing
in any of the denominators.

Example

Find the LCD of

1
360

and

Solution: Since
360=23 32 5 and
LCD = 23 33 5 = 1080

7
54

54=2 33

then the

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QUARTER ONE BUSINESS MATHEMATICS

iii. Convert each fraction to an equivalent fraction having the LCD as its
denominator. To do this, divide the LCD of the fraction by its
denominator and multiply the resulting quotient (This quotient may be
easily identified by comparing the prime factorization of the LCD and
the denominator being considered.) to its numerator.
Using the above example,
Thus,

1080 360=3

1
1 3
3
=
=
360 360 3 1080

and

1080 54=20=2 5

7
7 22 5
7 20
140
=
=
=
2
54 54 2 5 54 20 1080

and

B. Fundamental Operations on Fractions

1. Addition/Subtraction of fractions

Start with the sum of two similar fractions (illustrate with visual models).
Example:
3
10

4
10

7
10

The student must be able to

apply systematically the
procedures in adding,
subtracting, multiplying and
dividing fractions.

Caution students of
conflicting rules between

This leads to the following rule:

a b a+ b
+ =
,c 0
c c
c

Recall the suman example in the motivation part:

Five students (namely A,B,C,D,E) are to share equally with each

12

QUARTER ONE BUSINESS MATHEMATICS

other one bilao of suman for their merienda. If for some reason, B has to
leave and decides to give her share to C, what fraction of the suman will
C have?
Answer:

1 1 2
+ =
5 5 5

fractions and whole

numbers.

Cite some common mistakes

such as summing fractions
by adding the numerators
and denominators.

To add/subtract fractions with different denominators, we first convert the Examples:

fractions to similar fractions and then apply the above rule.
13
5 18

(i)
+
. The
14
6 20
Examples:
sum must be near 2,
since each fraction is
2 1 8
3
11
+ =
1.
+
=
(LCM of 3 and 4 is
almost 1.
3 4 12
12
12
12.)
3 1 4
+
(ii)
. Observe that
4 5 9
1
7
3
140
143
+ =
2.
+
=
(LCM of 360 and 54
4
1
360 54 1080
1080
1080
is less than
9
2
is 1080.)
3
while
is already
4
1
1 1 5
4 7
5
6
3
greater
than
.
+ = + = =
3.
(LCM of 7, 4 and 28 is 28.)
2
7 4 28 28 28 28 28 14
Note: Final answers should be in lowest terms.

Note: Remind students that

final answers should always
be in lowest terms.

2. Multiplication of fractions
a c ac
= ,b,d 0
b d bd

More examples should be

given
particularly
word
problems that will show the
13

QUARTER ONE BUSINESS MATHEMATICS

how the resulting product of two fractions using visual models.

application of operations on
fractions.

Example:
1 3 3
=
2 5 10

1
2

of

3
5

is equal to

3
10

Recall the suman example:

If the total cost of the suman is PHP225 and assume equal contributions,
how much will
each student pay?
Answer:

1
225
225=
= PHP45
5
5

Suppose A doesnt have enough money and D agrees to pay two-thirds of

what A should pay, what fraction of the total cost will D pay for A?
Answer:

2 1 2
=
3 5 15

of PHP225

3. Division of fractions
Division by a fraction is the same as multiplication by its reciprocal. The rule
is
a c a d ad
= =
b d b c bc
14

QUARTER ONE BUSINESS MATHEMATICS

Show the resulting quotient of two fractions using visual models.
Example:
8 2 8
=
3 3 3

3
=4
2

8
. Then show that the line segment from 0
3
8
2
can be divided into four equal portions, each has a length of
.)
3
3

(Draw the real line from 0 to

to

2
3

2
3

2
3

there are four

2
s in
3

8
3

2
3

(this shows

8
3

Recall the suman example:

If only

1
2

cup of latik is left and the only measuring cup available that
15

QUARTER ONE BUSINESS MATHEMATICS

1
can be used to divide the latik among the barkada is
cup, will everyone
8
get a share of the latik?
Answer: No, since

1 1 1 8 8
= =
2 8 2 1 2

or 4 .
1
8

This means that only 4 persons can each have a

cup share of

latik.

C. Complex Fractions
A complex fraction is a fraction whose numerator and/or denominator are
also fractions or combinations of fractions. A complex fraction may be
simplified by reducing the entire numerator and/or entire denominator into
single fractions and applying the rule on division of fractions.

Example

2 1
+
5 3
4 1

7 2

6 5
+
15 15
8
7

14 14

11
15
1
14

11 14 154
=
15 1
15

16

QUARTER ONE BUSINESS MATHEMATICS

Sample problems:
A. Perform the indicated operations and simplify.
3
1 11
5
3 +
+6
4
2 8
9

1.

Solution:

3
1 11
5
3 +
+6
4
2 8
9

3 7 11 59
+
+
4 2 8
9

3 7 11 59
+
4 2 8 9

=
5425299+ 472
72
Note that 4 =

2. 6

1
4

175
72

=
2

Recall the PEMDAS (Parenthesis,

Exponent,
Multiplication,
Division, Addition, Subtraction)
Rule in the order of operations.

,8=

, and 9 =

. Thus, LCD =

2 43

5 5

2
3 =72 .

( 25 8 106 )

1
Solution: 6
4
25
5

=
4
41

( )

2
6
8
5
10
125

164

25
4

25
4

( )
41
5

Note: It is assumed here

(Sample B.1) that students have
already taken up solving
equations or systems of
equations in the previous grade
levels. Otherwise, the teacher
17

Note that 8 =
32 52=1800

QUARTER ONE BUSINESS MATHEMATICS

, 225 = 32 52 , and 36 = 22 32 . Thus, LCD = 23 can skip this item.

1
9
7 + 10
5
8
4
3
3 2
5
7

3.

Solution:
1
8

entire numerator =

1
1
(8+ )+10
5
8

13
35

4
5

- (2 +

3
4 3
=1+
7
5 7

48
35
Therefore,

or

1
5

83
40
entire denominator = 3 +

1+

=2+

1
9
7 +10
5
8
4
3
3 2
5
7

83 48

40 35

83 35

40 48

581
384

197
384

B. Solve for the required values.

1. Find the value of x that satisfies the equation 156 +
Solution:

3
x +5

Multiplying both sides of the equation 156 +

= 30.
3
x +5

= 30

by (x+5), we get
18

QUARTER ONE BUSINESS MATHEMATICS

156(x + 5) + 3 = 30(x + 5)
156x + 780 + 3 = 30x + 150
156x - 30x = 150 780 3
126x = 633
633
211
x=
or
126
42
3
4

2. A small pack of gulaman powder requires 1

cups of water for

cooking. How many cups of water are needed to cook 7

1
2

packs of

gulaman?
Solution:

(1 34 )( 7 12 )=( 74 )( 152 )

105
or
8

13

1
8

cups of water

3. A complete set of a grade school uniform requires 1

3
4

meters of white

1
meters of blue cloth for the pants. How
3
much clothing material of each color is required for 35 sets of uniform?
cloth for the blouse and 2

Solution:

(1 34 ) ( 35)=( 74 ) ( 35)

(2 13 )( 35) =( 73 )( 35)

245
or
4
=

61

1
4

245
or
3

meters of white cloth

81

2
3

meters of blue

cloth

4. If a class of 120 students took the business math test and

3
5

passed

the test, how many students failed the test?

19

QUARTER ONE BUSINESS MATHEMATICS

3
2
Solution: If
passed the test, then
failed the test. Thus, the
5
5
2
240
( 120 ) =
number of students who
failed the test is
5
5
= 48.
3
360
( 120 ) =
Another solution is to consider that
= 72
5
5
students passed the test. Hence, 120 72 = 48 students failed
the test.
5. Len bought a lot measuring 450 square meters. If 25 sq.m. is allotted for
a storage room, what fraction of the entire lot is the storage room?
Solution:

25
1
=
450 18

of the entire lot is allotted for the storage room

20