Business Math · Lesson 1

Working with Whole Numbers and Fractions

Review whole numbers, fractions, mixed numbers, and the basic fraction operations used as a foundation for business math.

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Overview

Review whole numbers, fractions, mixed numbers, and the basic fraction operations used as a foundation for business math.

What You Will Learn

Resources will be added as this lesson grows.

Before You Begin

Resources will be added as this lesson grows.

Why This Matters

Whole numbers and fractions are basic building blocks for business calculations. Understanding how fractions represent parts of a whole prepares you for decimals, percentages, pricing, finance, and spreadsheet calculations.

Plan Your Study

  • Read the lesson.
  • Watch the instructional videos.
  • Complete the guided practice.
  • Use the companion calculator.
  • Review the study resources.

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Learn Working with Whole Numbers and Fractions

Review whole numbers, fractions, mixed numbers, and the basic fraction operations used as a foundation for business math.

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Working with Whole Numbers and Fractions

This lesson reviews whole numbers, fractions, mixed numbers, and the four basic fraction operations. The videos for this lesson are available in the Watch section above.

Whole numbers defined

A whole number is a complete number. Whole numbers are the numbers you first learned. They are the numbers on the number line, i.e. 1, 2, 3, 4 etc. you used in grade school. We sometimes call whole numbers integers. Whole numbers or integers will have no fraction or decimal value associated with the number.

Our numbering system is the decimal system. The prefix “deci” mean “10”. Everything in our numbering system is based on 10’s. For instance, there are 10 digits, 0 through 9. And, when a number has more than one digit, each subsequent column represents an increase in terms of 10 times the column to the right.

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When writing whole numbers, we use commas (,) to separate each group of three digits, i.e. 10,000 or 1,000,000.

Fractions

Fractions represent a point between zero and one on the number line.

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A mixed number is a whole number and a fraction, 1 ½. Fractions have a numerator, the number on the top and a denominator, the number on the bottom.

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Fractions are still used commonly in everyday language, ½ a cup of sugar, 2/3 of the class, ¼ tank of gas and so on. Fractions are not used as commonly in business settings or in mathematics because of the difficulty in working with fractions mathematically.

Denominator: The denominator refers to how many pieces it takes to make a whole, or one.

Numerator: The numerator is how many of the pieces identified by the denominator there are.

So, ¾ means it takes four of these pieces to make a whole and you have 3 of the four.

Fractions become somewhat difficult for math purposes because there can be many different denominators. When using fractions in math calculations, you must often find a common denominator.

Adding fractions

To add two fractions, or mixed numbers containing fractions, the denominators must be the same. This means you must find a denominator that both fractions can use and then convert either or both fractions to a new fraction using the same denominator.

Once the fractions have a common denominator (or already had one to begin with), to add fractions, simply add the numerators, keeping the denominator the same.

To find a common denominator, you need to find a value that both numbers are divisible by. Let’s look at this example:

We want to add ¼ + ½

1. First, you need to find the least common denominator

The least common denominator is the smallest number that both denominators can be represented as. You find this value by listing the multiples of each denominator until you find the smallest they can share.

Multiples of 2 are 2, 4, 6, 8, 10, 12, 15, 16, and so on.

Multiples of 4 are 4, 8, 12, 16 and so on.

The smallest (least) common denominator is 4.

1 / 4 already has 4 as a denominator, so do nothing to it.

Multiplying both the numerator and denominator by 2 will turn

1 / 2 into 2 / 4

Now both fractions have a common denominator of 4.

2. Next, add the numerators to solve the equation.

1/4+ 1/2= 1/4+ 2/4= 3/4

Subtracting fractions

To subtract fractions, the fractions must also have a common denominator. Once you find this and convert each fraction to a common denominator, you can simply subtract the numerators.

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Multiplying Fractions

To multiply fractions, you multiply the numerators and the denominators. For example:

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Dividing Fractions

To divide fractions, invert the divisor and then multiply.

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Practice Working with Whole Numbers and Fractions

Use the companion calculator and activities below to reinforce the chapter concepts.

Guided Practice

  • In the fraction 3/4, identify the numerator and denominator and explain what each number means.
  • Find the least common denominator for 1/4 and 1/2, then add the fractions.
  • Subtract 1/2 from 3/4. Show the common-denominator step.
  • Multiply 2/3 by 3/4 and simplify the result.
  • Divide 3/4 by 1/2 by inverting the divisor and multiplying. Express the result as an improper fraction or mixed number.
  • Explain why a common denominator is required for addition and subtraction but not for multiplication.

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Working with Whole Numbers and Fractions: Instructor Resources

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Instructor Resources

Classroom-ready objectives, teaching ideas, questions, and assessment materials for this chapter.

Learning Objectives

  • Define whole numbers and explain place value in the decimal numbering system.
  • Identify the numerator and denominator of a fraction.
  • Explain how a fraction represents part of a whole.
  • Identify and work with mixed numbers.
  • Find a least common denominator for two simple fractions.
  • Add and subtract fractions using a common denominator.
  • Multiply fractions by multiplying numerators and denominators.
  • Divide fractions by inverting the divisor and multiplying.

Prerequisite Knowledge

  • Basic counting and arithmetic
  • Multiplication facts
  • Basic division

Teaching Outline

  • Review whole numbers and the base-10 numbering system.
  • Introduce fractions as parts of a whole.
  • Identify numerators, denominators, and mixed numbers.
  • Explain why common denominators are needed for addition and subtraction.
  • Demonstrate finding the least common denominator.
  • Work through addition and subtraction examples.
  • Demonstrate multiplication of fractions.
  • Demonstrate division by inverting the divisor and multiplying.
  • Connect fraction skills to decimals and later business calculations.

Key Concepts

  • Whole numbers do not contain fractional or decimal parts.
  • Our decimal numbering system is based on powers of ten.
  • The denominator indicates how many equal pieces make one whole.
  • The numerator indicates how many of those pieces are being represented.
  • Fractions must have a common denominator before they can be added or subtracted.
  • Equivalent fractions have the same value even though their numerators and denominators differ.
  • Fractions can be multiplied directly by multiplying numerators and denominators.
  • To divide by a fraction, invert the divisor and multiply.

Classroom Demonstration

  • Use four quarters to show that the denominator describes the number of equal pieces in one whole.
  • Use two quarters to represent 1/2 and compare it directly with the fraction 2/4.
  • Build 1/4 + 1/2 visually by converting 1/2 to 2/4.
  • Show why 1/4 + 1/2 is not 2/6 by comparing the physical sizes of the pieces.
  • Demonstrate division of fractions by asking how many 1/4-size portions fit into 1 whole.

Questions to Ask

  • Why must denominators be the same before fractions can be added or subtracted?
  • Why can two fractions with different numerators and denominators represent the same amount?
  • Where are fractions still commonly used in everyday life?
  • Why do businesses often prefer decimals to fractions in calculations?
  • Why does dividing by a fraction sometimes produce a result larger than the original number?

Teaching Notes

  • Students who struggle with fractions often benefit from concrete examples such as coins, measuring cups, or portions of a dollar.
  • Emphasize meaning before procedure: the denominator defines the size of the pieces and the numerator counts those pieces.
  • When introducing least common denominators, keep the first examples simple enough that students can list multiples mentally.
  • Ask students to estimate whether an answer should be less than or greater than one before calculating.
  • Connect this lesson explicitly to the next Business Math lesson on decimals, since decimals are used more frequently in business computations.

Assessment Ideas

  • Label the numerator and denominator in several fractions and explain each in words.
  • Find least common denominators for pairs of simple fractions.
  • Complete one addition and one subtraction problem with unlike denominators.
  • Complete one multiplication and one division problem with fractions.
  • Write a short business or everyday scenario represented by a fraction.

Grading Rubric

CriterionPoints
Fraction terminology used correctly2
Common denominator found correctly2
Addition/subtraction computation accurate2
Multiplication/division computation accurate2
Work shown and result interpreted clearly2
Total10

Exam and Discussion Questions

Basic

  • Identify the numerator and denominator in 5/8 and explain what each represents.
  • Find the least common denominator of 1/3 and 1/4.

Applied

  • A business has completed 3/8 of a project and then completes another 1/4. What fraction of the project is complete?
  • A supply container is 3/4 full. Each order uses 1/8 of a full container. How many complete orders can be filled?

Conceptual

  • Explain why 1/2 and 2/4 are equivalent fractions.
  • Explain why adding numerators and denominators separately does not correctly add fractions.
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