A.

Place Value
Place value means that the value or number of things for which a digit
stands, depends on the place it occupies.

Whole Numbers
To determine the place value of a particular digit in a number, the following
chart can be used:

Millions
Hundre
d
Millions

Thousands
Ten
Million
s

Millions

Hundred
Thousand
s

Ten
Thousand
s

Ones
Thousand
s

Hundred
s

Tens

Ones

Examples: Determine the Place Value of the following:

1.) 9, 650
In 9, 650, the digit 9 is in the thousands place. The digit 6 in the hundreds
place. The digit 5 is in the tens place and the 0 is in the ones place.
2.) 826, 110
The digit 2 is in the ten thousands place.
3.) 37, 654, 321
The digit 7 is in the millions place.
4.) 28, 781
The digit 1 is in the ones place.
5.) 57, 425
The digit 4 is in the hundreds place.

Decimal Number
Each position in a decimal number has a value that is a power of 10. A
decimal point separates the non-negative powers of 10 (10 0=10, 101=10,

102=100, 103=1,000, etc.) on the left from the negative exponents (10 -1=1/10, 102
=1/100, 10-3=1/1000, etc.) on the right.

The following chart show the value of each place in a decimal number:

Tens

Ones

101

100

Decimal
Point

Tenths

Hundredth
s

Thousandth
s
10-3

Ten
Thousandth
s
10-4

Hundred
Thousandth
s
10-5

10-2

10-1

The digit 5 is in the tenths place. The digit 3 is in the hundredths place.
The digit 4 is in the thousandths place. The digit 7 is in the ten
thousandths place and the digit 2 is in the hundred thousandths place.

Examples: Determine the Place Value of the following:

1.) 92.1063
The digit 3 is in the ten thousandths place.
2.) 59.004
The digit 4 is in the thousandths place.
3.) 24.53934
The digit 5 is in the tenths place.
4.) 87.413524
The digit 1 is in the hundredths place.
5.) 23.25972
The digit 9 in the thousandths place.
Monetary Numbers
For monetary numbers, the following chart of place values can be used:

Hundred
Pesos

Ten
Pesos

One
Peso

Period

Ten
Centavo

Centavo

Tenths
of
a
centavo

Hundredth
s
of
a
centavo

Thousandth
s
of
a
centavo

Examples: Determine the Place Value of the following:

1.) 21.3423
The digit 4 is in the centavo place.
2.) 832.21581
The digit 1 is in the thousandths of a centavo place.
3.) 36.3916
The digit 3 is in the ten centavo place.
4.) 31.5869
The digit 3 is in the ten pesos place.
5.) 4,586.0573
The digit 4 is in the thousand pesos place.
B.) Reading and Writing Numbers
1. When writing numbers using digits, use zero as a placeholder.
Example: Four hundred two is written as 402.
* The zero in the tens place has no value, but it is needed to hold the tens
place.
2. To read a number, read each group of digits from left to right, stopping at each
comma. Then say the group name of the group to the left of the comma.
Example: 4, 819, 532 is read four million, eight hundred nineteen
thousand, five hundred thirty two
3. Use and to indicate period.
Example: 5, 623.458 is read five thousand, six hundred twenty three, and
four hundred fifty eight thousandths
Other examples:

164.31 is read one hundred sixty four pesos and thirty one centavos
1, 035.2184 is read one thousand thirty five pesos and two thousand
one hundred eighty four hundredths of a centavo

C. Rounding-Off Numbers
Rules for rounding off numbers:
1.) If the digit to be dropped is less than 5, remain the significant digit
unchanged.
2.) If the digit to be dropped is more than 5, add 1 to the significant digit.
3.) If the digit to be dropped is exactly 5,
a.) Add 1 to the significant digit if it is an odd number (1, 3, 5, 7, 9).
b.) Remain the significant digit unchanged if it is an even number (0, 2, 4,
6, 8).
c.) Add 1 to the significant digit if there is a number (except 0) after 5 .

Examples:
1.) Round 58 to the nearest tens.
The digit to be dropped is 8 which is more than 5 so, well add one to the
significant digit. Thus, the answer is 60.
2.) Round 1, 723.850 to the nearest tenths
The digit to be dropped is exactly 5, but the significant digit is an even
number and the number following 5 is 0 so well not add 1 to the
significant number. The answer is 1, 723.800.
3.) Round 7, 509 to the nearest thousands
The digit to be dropped is exactly 5 and the significant digit is an odd
number, so well add 1 to the significant number. Thus, the answer is 8,
000.
4.) Round 45.92 to the nearest peso
The digit to be dropped is 9 which is more than 5, so well add 1 to the
significant digit. The answer is 46.00.
5.) Round 643.32153 to the nearest centavo
The digit to be dropped is 1 which is less than 5, so the significant digit
remain unchanged. The answer is 643.32.

D. Operations with Decimals

Adding and Subtracting Decimals
To add or subtract decimals, follow the steps below:
1. Write down the numbers, one under the other, with the decimal points
lined up
2. Put in zeros so the numbers have the same length
3. Then add or subtract the number, remembering to put the decimal point in
the answer.
Examples:
1.
2.
3.
4.
5.

Find the sum of 654.45, 56.64, 138.78

Find the sum of 8,353.535, 352.45, and 153.7
Subtract 9, 675.584 from 37, 952.35235
Subtract 98.62 from 105.21
Add 42.56 and 2.437

Solutions:
1.) 654.45
56.64
+ 138.78
849.87

2.) 8, 353.535
352.450
+ 153.700
8, 859.685

3.) 37, 952.35235

- 9, 675.58400
28, 276.76835

4.) 105.21
- 98.62
6.59

5.) 42.560
+ 2.437
44.997

Multiplying Decimals
To multiply decimals:
1.) Multiply normally, ignoring the decimal points.
2.) Then put the decimal point in the answer - it will have as many decimal
places as the two original numbers combined.
Examples:
1.)
2.)
3.)
4.)
5.)

Multiply 2.3 by 3.2

Multiply 42.5 by 1.1
Multiply 6.7 by 2.5
Multiply 32.1 by 9.4
Multiply 7.9 by 3.7
Solutions:

1.)

2.3
x 3.2
46
+ 6 9_
7.36

2.)

42.5
x 1.1
4 25
+ 42 5_
46.75

3.)

6.7
x 2.5
3 35
+ 13 4_
16.75

4.)

32.1
x 9.4
12 84
+ 288 9_
301.74

5.)

7.9
x 3.7
5 53
+ 23 7_
29.23

Dividing Decimals
To divide decimals, follow the steps below:
1. Write the problem with a division bar.
2. Move the divisor's decimal point the amount of spaces that it would take to
make the number whole.
3. Move the decimal of the dividend the same amount of spaces as the
divisor.
4. Move the decimal point directly up above the division bar.
5. Divide as usual.
Examples:
1.
2.
3.
4.
5.

Divide 1, 538.832 by 2.4

Divide 614.068 by 67.48
Divide 29.64 by 1.9
Divide 127.976 by 37.64
Divide 950.04 by 1.2

Solutions:
1.)
2.4 1538.832

2.)
67.48 614.068

3.)
1.9 29.64

4.)
37.64 127.976

5.)
1.2 950.04

thus,

thus,

thus,

thus,

641.18
24 15388.32

9.1
6748 61406.8
60732
6748
6748
0

15.6
19 296.4
19

3 .4
3764 12797.6
11292
15056
15056
0

thus,
791.7
12 9500.4
84
110
108
20
12
84
84
0

144
98
96
28
24
43
24
192
192
0

106
95
114
114
0

E. Fractions
Improper Fractions to Mixed Fractions
To convert an improper fraction to a mixed fraction, follow these steps:
Divide the numerator by the denominator.
Write down the whole number answer
Then write down any remainder above the denominator.
Mixed Fractions to Improper Fractions
To convert a mixed fraction to an improper fraction, follow these steps:
Multiply the whole number part by the fraction's denominator.
Add that to the numerator
Then write the result on top of the denominator.
Addition and Subtraction of Fraction
Fractions can be added or subtracted if they are similar
Example 1
1 2 3
+ =
8 8 8

Example 2
4 2 2
=
5 5 5

Example 3
3 5 8
2
1
+ = =1 =1
6 6 6
6
3

If fractions have different denominators, change them to similar fractions by

multiplying both terms by the same number.
Example 4

Example 5

2 1 2 x 2 1x 4

4 2 4 x2 2 x4
4 4

8 8
8
or 1
8

5 2 5 x3 2 x 6

6 3 6 x3 3 x 6
15 12

18 18
3
1

or
18
6

Multiplication and Division of Fractions

Multiplying fractions involves multiplying the numerators together and the

multiplying the denominators together to obtain the products of the numerator
and the denominators.
Example 1
3 4 12 3
x =
4 5 20 5

Example 2
4 6 24
x =
5 7 35

Example 3
8 2 16
x =
9 5 45

Division of fractions follows the same principles as in multiplication except that

the dividend is multiplied by the reciprocal of the divisor.
Example 4
3 1 3 4 12
= x = 3
4 4 4 1 4

Example 5
6 2 6 3 18
2
= x = 1
7 3 7 2 14
7

F. Percent
A percent is a ratio of some number to 100.
Changing Percent to Decimal Number
To change percent to decimal, remove the percent sign, the divide it by 100 or
move the decimal point two places to the left and remove the percent sign.
Example 1: 10% = 10/100 = 0.10
Example 2: 20% = 20/100 = 0.2
Example 3: 32% = 32/100 = 0.32
Example 4: 12% = 12/100 = 0.12
Example 5: 42% = 42/100 = 0.42

Changing Decimal or Whole Number to Percent

To change decimal or whole number to percent, multiply the decimal or whole
number by 100 and affix the percent sign.

Example 1: 0.54 = (0.54 x 100)% = 54%

Example 2: 0.21 = (0.21 x 100)% = 21%
Example 3: 1 = (1 x 100)% = 100%
Example 4: 0.77 = (0.77 x 100)% = 77%
Example 5: 3 = (3 x 100)% = 300%
Changing Percent to Fraction
To change the percent to fraction, remove the percent sign, divide it by 100 and
reduce the resulting fraction to lowest terms
Example 1: 31% = 31/100
Example 2: 25% = 25/100 =
Example 3: 69% = 69/100
Example 4: 82% = 82/100 = 41/50
Example 5: 74% = 74/100 = 37/50

G.) Trade Discount

Trade discount is applied on the List price. List price is usually the amount on
the price tag. The value of trade discount depends on the rate of discount. The
price after any trade discount is known as the Net price.
The formula for solving Trade Discount are as follows:
1.) Dt = Pl Pn
2.) Pn = Pl Dt
3.) Pl = Pn + Dt
4.)

r=

Dt
Pl

5.) Dt = rPl
6.) Pn = Pl (1-r)
7.) r = 1-(1-r1)(1-r2)(1-r3)
8.) Pn = Pl (1-r1)(1-r2)(1-r3)
Example 1: A department store lists a product for 200.00. To improve the
sales, the net price is reduced to 120.00. What the rate of discount is given by
the store?
Given: Pl = 200.00; Pn = 120.00
Find: r
Solution:
r=

Dt
Pl

r=

PlPn
Pl

r=

200.00 120.00
200.00

r=0.440
Therefore, the rate of discount is 40%.
Example 2: The customer buys a scientific calculator for the net price of $20.21.
The list price is $23.13. Compute for the trade discount.
Given: Pn= $20.21, Pl = $23.13
Find: Dt
Solution:
Dt = Pl - Pn
Dt = $23.13 - $20.21
Dt = $2.92
Therefore, the trade discount is $2.92.
Example 3: The list price of a printer is $132 subject to 5% discount. Compute
for the net price.
Given: Pl = $132, r=5% or 0.05
Find: Pn
Solution:
Pn = Pl (1-r)
Pn = $132 (1-0.05)
Pn = $132 (0.95)
Pn = $125.40
Therefore, the net price is $125.40.
Example 4: What is the list price of an item that is subject to a series of
discounts of 15%, 10%, 5%, if the net price is $550?
Given; Pn=$550, r1=15% or 0.15, r2=10% or 0.10, r3=5% or 0.05
Find: Pl
Solution:
Pn=Pl(1r 1)(1r 2)(1r 3)

Pl=

Pn
( 1r 1 ) ( 1r 2 ) (1r 3)

Pl=

$ 550
( 10.15 ) (10.10 ) (10.05)

Pl=

$ 550
(0.85)(0.90)(0.95)

Pl=

$ 550
0.72675

Pl=$ 756.79
Therefore the list price is $756.79
Example 5: Compute the net price of an item subjected to 20% discount, if the
list price is $325.
Given: r=20% or 0.20, Pl = $325
Find: Pn
Solution:
Pn = Pl (1-r)
Pn = $325 (1-0.20)
Pn = $325 (0.80)
Pn = $260.00
Therefore the net price is $260.00
H. Cash Discounts
The formula for solving cash discounts are as follows:
1. A = Pn Dc
2. Dc = r x Pn
3.

r=

Dc
Pn

4. A = Pn (1-r)
Example 1: You purchase goods with a net price of $250. The invoice is dated
October 7 with terms of 5/20, n/45. Determine the cash discount.

Given: Pn=$250, r=5% or 0.05

Find: Dc
Solution:
Dc = r x Pn
Dc = 0.05 x $250
Dc = $12.50
Therefore, the cash discount is $12.50.
Example 2: An invoice for $74.00 has terms of 3/10, 1/30, n/60. If you make
payment 25 days after the invoice date, what amount should you pay?
Given: Pn=$74.00, r = 1% or 0.01
Find: net amount due
Solution:
Discount = $74.00 x 0.01 = $0.74
Net amount due = $74.00 - $0.74 = $73.26
Therefore, the net amount due is $73.26.
Example 3: You purchase goods with a net price of $326. The invoice is dated
May 24 with terms of 7/20, n/45. Determine the cash discount.
Given: Pn=$326, r=7% or 0.07
Find: Dc
Solution:
Dc = r x Pn
Dc = 0.07 x $326
Dc = $22.82
Therefore, the cash discount is $22.82.
Example 4: An invoice for $65.00 has terms of 3/10, 1/30, n/60. If you make
payment 9 days after the invoice date, what amount should you pay?
Given: Pn=$65.00, r = 3% or 0.03
Find: net amount due
Solution:

Discount = $65.00 x 0.03 = $1.95

Net amount due = $65.00 - $1.95 = $63.05
Therefore, the net amount due is $63.05.
Example 5: You purchase goods with a net price of $102. The invoice is dated
July 20 with terms of 10/15, n/25. Determine the cash discount.
Given: Pn=$102, r=10% or 0.10
Find: Dc
Solution:
Dc = r x Pn
Dc = 0.10 x $102
Dc = $10.2
Therefore, the cash discount is $10.2.
I. Mark-up
The formula for Mark-up are as follows:
1.) PS = C + Mu
2.) C = PS + Mu
3.) Mu = Ps C
4.)

r=

Mu
C

5.) Mu = r x C
6.) Ps = C (1+r)
7.)

r=

Mu
Ps

8.) Mu = r x Ps
9.) C = Ps (1-r)
10.)

Ps=

C
1r

Example 1: Ms. J bought 25 ceiling fans for Php 700.00 each. She sold each fan
for Php 900.00. Compute the mark-up for each fan.
Given: C = Php 700.00, PS = Php 900.00
Find: Mu
Solution:
Mu = PS C
Mu = Php 900.00 Php 700.00
Mu = Php 200.00
Therefore, the mark-up is Php 200.00.
Example 2: A retail shop owner bought a particular type of goods for $300 then
sells those goods for $520. Find the mark-up rate of those goods based on cost.
Given: C = $300.00, PS = $520.00
Find: r
Solution:
r=

Mu
C

r=

PSC
C

r=

$ 520.00$ 300.00
$ 300.00

r=

$ 220.00
=0.733373.33
$ 300.00

Therefore, the mark-up rate is 73.33%.

Example 3: Mang Julio sold his motorcycle for $2000 with a mark-up rate of
25%. Find the cost of Mang Julios motorcycle.
Given: PS = $ 2000, r = 25% or 0.25
Find: C
Solution:

PS=C (1+r )
C=

PS
1+r

C=

$ 2000
1+0.25

C=

$ 2000
1.25

C=$ 1,600.00

Therefore, the cost of Mang Julios motorcycle is $1600.00

Example 4: Mrs. Bautista bought a TV set for Php 80,000.00. She then sold the
set for Php 95,000.00. What is the mark-up of the TV set?
Given: C = Php 80,000.00, PS = Php 95, 000.00
Find: Mu
Solution:
Mu = PS C
Mu = Php 95, 000.00 Php 80, 000.00
Mu = Php 15, 000.00
Therefore, the mark-up for the TV set is Php 15,000.00.
Example 5: Anna pays her wholesaler $10 for each bag she purchases, then
sells it to her customers for $18. What is the mark-up rate based on selling price
Anna put in each bag she sells?
Given: C = $10, PS = $18
Find: r
Solution:
r=

Mu
Ps

r=

PSC
PS

r=

$ 18$ 10
$ 18

r=

$8
=0.444444.44
$ 18

Therefore, the rate of mark-up based on the selling price is 44.44%

J. Mark-down
The formula for solving Mark-down are as follows:
1. Md = Po Pn
2. Po = Pn + Md
3. Pn = Po + Md
Md
4. r= Po
5. Md = r x Po
6. Pn = Po (1-r)
Example 1: Michele enterprises sold a cleaning equipment for $150 which was
previously priced at $200. Find the rate of mark-down.
Given: Pn = $150, Po = $200
Find: r
Solution:
r=

Md
Po

r=

PoPn
Po

r=

$ 200$ 150
$ 200

r=

$ 50
=0.2525
$ 200

Therefore, the rate of mark-down is 25%.

Example 2: Mr. G sold his laptop for a price of Php 20,000.00 with a mark-down
rate of 15%. Find the original price.
Given: Pn = Php 20,000.00, r = 15% or 0.15
Find: Po
Solution:
Pn=Po(1r)
Po=

Pn
1r

Po=

Php20,000.00
10.15

Po=

Php20,000.00
=Php 23,529.41
0.85

Therefore, the original price of Mr. Gs laptop is Php 23, 529.41.

Example 3: An item in Aling Ninas sari-sari store that was previously priced at
Php 10.50 was sold for Php 8.95. Compute the mark down of the item.
Given: Po = Php 10.50, Pn = Php 8.95
Find: Md
Solution:
Md = Po Pn
Md = Php 10.50 Php 8.95
Md = Php 1.55
Therefore, the mark-down of the item is Php 1.55
Example 4: The original price of Mayumis lamp is Php 200.00. Now, it only cost
Php 160.00. What is the mark-down for Mayumis lamp?
Given: Po=Php 200.00, Pn=Php 160.00
Find: Md

Solution:
Md = Po Pn
Md = Php 200.00 Php 160.00
Md = Php 40.00
Therefore, the mark-down of Mayumis lamp is Php 40.00.
Example 5: Lillas convenience store is offering a mark-down of 5% in all their
items. What is the new price of 1 liter soft drink if its original price is Php 22.00?
Given: Po = Php 22.00, r = 5% or 0.05
Find: Pn
Solution:
Pn = Po (1-r)
Pn = Php 22.00 (1-0.05)
Pn = Php 22.00 (0.95)
Pn = Php 20.90
Therefore, the new price of the 1 liter soft drink is Php 20.90.