precalculusPPT_PRECAL.power point refere

Business Math Reference Powerpoint

1. BUSINESS
MATHEMATICS
ABM
Ms. Wenlyn Fernandez - Pula

2. 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, ration and
proportion; mathematics concepts
and skills in buying and selling,

3. computing gross and net
earnings, overtime and business
data presentation, analysis and
interpretation.

4. I. Fundamental Operations on Fractions,
Decimals and Percentage
SCOPE AND SEQUENCE -
Midterm
A. Express: fraction to decimal and percent
form
B. Express: decimals to fractions and percent
forms
C. Express: percent to fractions and decimal
form
D. Solve problems involving fractions,
decimals and percent

5. II. Ratio and Proportion
A. Differentiate kinds of
proportion: direct,
indirect/inverse and partitive.
B. Apply ratio and proportion and
used in business

6. III. Buying and Selling
A. Mark on; Mark down; Mark Up;
Gross Margin; Profit; Loss; Break
Even; Interest
SCOPE AND SEQUENCE – Final
Term
B. Discounts
C. Commissions

7. IV. Salaries and Wages
A. Salary; Wage; Income; Benefits;
gross and net income; Overtime Pay
B. Taxable and Nontaxable benefits
C. Standard Deductions of an Employee
and Employer
V. Presentation and Analysis of
Business Data

8. REVIEW:
1.Fraction
2.Types of Fractions
3. Reduce a fraction into lowest
term

9. BUSINESS
MATHEMATICS
ABM 11

10. OBJECTIVES:
1.Convert fraction to decimal and
percent forms
2.Convert decimal to fraction and
percent forms
3.Convert percent to fraction and
decimal forms

11. CONVERTING DECIMALS TO
FRACTIONS
•
Use the place value of the last digit in the
number to determine what the denominator of the
fraction.

13. CONVERTING FRACTIONS
TO DECIMAL

14. CONVERTING FRACTIONS
TO DECIMAL

15. CONVERTING FRACTIONS TO
PERCENT

16. CONVERTING FRACTIONS TO
PERCENT

17. CONVERTING PERCENT TO
FRACTION

19. 1.Dr. Rolando Lopez bought a dentist chair for
₱50 000.00. He paid 3/5 of this amount as down payment.
His mother gave him 1/4 of the down payment.
a.How much the down payment?
b.How much did his mother gave him?
c. What fractional part of the total cost of the chair was
the amount given him by his mother?
d.How much of the down payment was shouldered by Dr.
Lopez?
e.What fractional part of the total cost of the chair was the
down payment paid by Dr. Lopez?
f.What fractional part of the total cost of the chair will Dr.
Lopez pay?

20. OBJECTIVES
1. Identify and define base, rate and
percentage
2. Explain the relationship between base,
rate and percentage
3. Solve for the base, rate and percentage

22. PERCENTAGE (P) – is the part considered
in its quantitative relation to the whole.
RATE (R) – refers to the number of
hundredths taken. It can be expressed in
percent, decimal or fraction.
BASE(B) – refers to the number of which a
certain number of hundredths is taken.

23. FINDING PERCENTAGE
1. 50% of 24 is what?
2. 23% of Php 366.00 is what?
3. What is 3/8 as large as 800?

24. FINDING BASE
1. If I have Php25.00 which represent ¼
my entire money, how much money do I
have in all?
2. 300 is 50% how many?

25. FINDING RATE
1. What part of 400 is 50?
2. How many percent of Php
1,200.00 is Php 400.00?
3. 64 is how many percent of
320?

26. OBJECTIVES:
1. Define ratio and proportion
2. Illustrate ratio and proportion
3. Apply ratio and proportion in
a problem

27. A poll taken In a certain subdivision on the
operation of the non essential store showed
225 citizens voting “No” and 56 citizens
voting “Yes”. What is the ratio of No votes
against the Yes votes?
In a certain province, 600 families
owned goat, 400 families owned cows,
and 100 do not own any animal farm.
What is the ratio among them?
 

30. Proportion – refers to the
equality between ratios.
1:2 = 8:16
Our rule concerning proportions is that
“the product of the means equals the
product of the extremes”.

31. Kinds of Proportion
1. Direct Proportion
If an increase in quantity results to an increase
in another, then the two quantities are in direct
proportion. A number is directly proportionate
to another when as one values increases, so
does the other

32. Example 1:
If, three notebooks cost ₱15.00. how many books
can you buy with ₱60.00. The number of notebooks
is directly proportional to the cost.

33. Example 2:
The exchange rate of peso to a dollar in 2015
is 45.00 to $1. How much will you get for
₱
$6.50?
Solution: dollar : peso = dollar : peso
1: 45 = 6.50 : N
N = (45 x 6.50) ÷ 1
N = 292.50
 Answer: 292.50
₱
`

34. 2. Inverse/Indirect Proportion
If an increase in quantity results to a decrease
in another, then the two quantities are in
inverse proportion. This holds true if a
decrease in one quantity results to a increase
in other.

35. Example 1.
Three men can complete a project in 3 weeks. How
many men will be needed if the project is to be
completed in a week?
  Given: 3 men in 3 weeks
 
Solution: more men: less men = more weeks: less week
N : 3 = 3 : 1
N =(3 X 3) ÷ 1
N = 9 ÷ 1
N = 9
 Answer: 9 men are needed to complete the project.

36. Example 2.
Twenty men can paint a building in 15 days. How
many days will it take 30 men to paint the same
building?
 
Given: 20 men in 15 days, 30 men
Solution: more men : less men = more days:
less days
30 : 20 = 15 : N
N = ( 20 X 15 ) ÷ 30
N = 300 ÷ 30
N = 10
 Answer: 10 days

37. 3. Partitive Proportion
If a given whole is to be divided into several
parts given a specified ratio, partitive
proportion is used.

38. Example 1.
Divide 100 in to parts 2:3:5
  Given: 100 into parts 2:3:5
Solution: 2 units + 3 units + 5 units = 10 units
1 unit = 100 ÷ 10
1 unit = 10
Therefore,
10 x 2 units = 20
10 x 3 units = 30
10 x 5 units = 50
 

Answer: 20, 30 and 50

39. Example 2.
Ruby, Rose and Ann are business partners. They
agreed to divide their profits in the ratio 1:2:3. How much should
each receive if the total profit is 6000?
₱
 

Given: 6000 into parts 1:2:3
₱
Solution: 1 unit + 2 units + 3 units = 6 units
1 unit = 6000 ÷ 6
1 unit = 1000
Therefore,
1000 x 1 unit = 1000
1000 x 2 units = 2000
1000 x 3 units = 3000
 

Answer: Ruby( 1000), Rose( 2000), Ann ( 3000)
₱ ₱ ₱

41. QUIZ # 1 – SEPTEMBER 9
I. Write the following ratios in simplest
form. ( 2points each)
1. 14 out of 21 employees are absent
2. 25 out of 4,000 television sets have
defects
3. 8 out of 100 employees are senior
officers
4. 50 customers are attended to by 5
crew members
5. Php 100 tax is paid for a product that
costs Php 2,500

42. QUIZ # 1 – SEPTEMBER 9
II. Complete the table below by applying the concept of
partitive proportion. Show your solution in the assigned
column. (2 points each)
Numbers
that will be
partitioned
Ratio of
Partition
PARTITIONS
1
st

par
titio
n
2
nd

par
titio
n
3
rd

partitio
n
4
th

partitio
n
(if any)
288 3:5
    
3,600 4:5:9
    
15,600 6:3:2:1
    

43. QUIZ # 1 – SEPTEMBER 9
III. Identify the propotion involved in the worded
problem. Write DP for direct proportion; IP for indirect
proportion and PP for partitive proportion. Then, solve
the problem. (4 points each)
1.Suppose 5,000 hectares can be bought by
20 investors. At this rate, how many
shares can be bought by 30 investors?
2. Harry can finish 10 in making a
sculpture in 3 days. How many sculptures
can he finish in 30 days?

44. QUIZ # 1 – SEPTEMBER 9
3. Junelle and Jonald own a farm where they
raise ducks. They have enough feeds for 72
ducks for 14 days. If they sell 16 of these
ducks, how long will the feeds last?
4. A store earned a profit of Php 4,340.00 in its
first month. Jinky, Joan and Jester chipped in
for the capital of the store. The ratio of the
amounts that Jinky, Joan and Jester chipped in
was 6:3:2 respectively. If the profit was divided
based on the same ratio, how much will each of
them get?
 

45. QUIZ # 1 – SEPTEMBER 9
Note: SUBMIT your QUIZ now in
[email protected]

47. 3. Dy Commercial shipped 60
boxes of detergents to Clean
Laundry. Clean Laundry returned
the 15 boxes because the contents
have some impurities. What
fractional part of the shipment has
impurities? What part of the
shipment was good?

48. QUIZ # 1: Answer each
worded problem below.
Write the GIVEN,
EQUATION and show your
complete SOLUTION.
Then, box your final
answer. (4 pts each)

49. 1. Mang Joey goes around
town selling different kinds of
seafood. Yesterday, he sold 4
2/3 kilos of milkfish, 5 ¼ kilos of
tilapia, 3 1/8 kilos of squid and 2
4/5 kilos of shrimp. How many
kilos of seafoods did Mang Joey
sell in all?

50. 2. Alvin cut four strips
from a 4 – inch piece of
metal. Each strip has a
width of 7/8 inch. How
much metal was left after
the cuts?

51. 3. A cookie sheet is
12 ¾ inches long and
8 ¼ inches wide.
What is the area of
the cookie sheet?

52. 4. A piece of land, 7 3/8
hectares in area, is to be
developed for a resort.
According to the plan, ¼
of the land is to be left as
wildlife preserve. How
many hectares will this
be?

53. 5. There are 56 students in a
class. Three-fourths of the
students support the Philippine
Football Team, 1/3 of the
remaining support the
Philippine Rugby Team and the
rest supports the Philippine
Basketball Team. How mnay
students support each team?

54. 6. Enrique spends 2/5 of his
salary, saves 1/3 of the
remainder and shares the
rest equally to his two
sisters and a brother. If his
monthly salary is Php60,000.
How much does he give to
his brother every month?

55. 7. There are 150 perfume
bottles in a box. Each bottle
has 1/50 liters of perfume in
it. How many liters do all the
bottles have?

56. 8. Teresa made 1 liter of lemon
juice for her and her four
friends. One of her friends
wanted to drink 2/5 of it and the
remaining part was equally
shared by Teresa and her other
friends. How many liters would
Teresa and each of her three
other friends have?

57. LONGTEST # 2: Answer
each worded problem
below. Write the GIVEN,
EQUATION and show your
complete SOLUTION.
Then, box your final
answer. (4 pts each)

58. 1. It takes Andy 30
minutes to burn 200
calories in a treadmill.
How long will it take for
Andy to burn 400
calories?

59. 2. An artisan bread maker
uses 2000 grams of flour to
make 4 loaves of
handcrafted bread. How
many grams of flour is
needed to make.
a.2 loaves of bread?
b. 7 loaves of bread?

60. 3. It takes 4 mechanics
to repair a car for 6
hours. How long it take
for 7 mechanics to do
the repairing if they
work as the same rate?

61. 4. Karen wants to donate her
collection of figurines to four
friends in the ratio 1:3:3:5.
She has a total of 96
figurines. If her best friend
wants the most number of
figurines, how many
figurines will she get?

62. 5. The event coordinator
allocates its revenue among
the creative director, florists
and assistants in a ratio of
5:2:3. If the total revenue for
a project was Php 90,000
how should it be distributed
among the team?

63. 6. Dad wants to give
Php 5,000 to his four
children in the ratio of
1:2:3:4 for their
weekend allowance.
How much each of the
four children receive?

64. 7. Magiting High School raised
a charity fund for their school
project. The amount of money
to be raised is proportional to
the number of attendees. If an
amount of Php 10,000 was
raised from 50 attendees, how
much money will be raised from
1000 attendees?

65. 8. Carla’s birthday
party will cost Php
3,920 if she invites 14
guests. If she will invite
56 guests at the party,
how much it cost?

66. “APPLY your heart
to instruction and
your ears to word of
knowledge”
Proverbs 23:12

86. Differentiate PROFIT from LOSS
Illustrate how to compute for PROFIT and LOSS
Prepare a simple INCOME STATEMENT for a
Trading Firm
Define and Compute Break-Even Point

87. PROFIT is what REMAINS of the
selling price (Sales) after all costs
and expenses had been deducted.
COST means the cost of the product
sold or service rendered.
EXPENSES refer to OPERATING EXPENSES
(Administrative and Selling Expenses) and
FINANCIAL EXPENSES (Interest and other charges).

88. LOSS occurs when the cost and
expenses exceed the selling price or
sales.
INCOME STATEMENT is the FINANCIAL
STATEMENT that shows the results of operation, if it
earns a profit or incurs a loss for a given period of
time.

90. COST of SALES is the purchase price and
other expenses incurred in buying the
products that the business has to sell
including the freight –in or transportation of
the goods it buys for resale.
OPERATING EXPENSES are expenses
incurred to run the business.
OTHER INCOME includes interest income and
other incidental income the firm earns like rent
income if it has a property that it rents out.

91. OTHER EXPENSE includes interest
expense or finance charges financial
institutions charge firms for their services.
OPERATING PROFIT/LOSS is gross profit
less operating expenses.
NET PROFIT/LOSS is operating profit plus
other income less other expense.