Section I Understanding Decimal Numbers
• Be sure students keep in mind that decimals are just another way of expressing “parts” of a
whole thing.
• Encourage students to practice rounding decimal numbers to whole numbers, tenths,
hundredths (dollars and cents) and thousandths. This is very important in business.
• For example, the Internal Revenue Service, IRS, requests that numbers on tax returns
• Collaborative Learning Activity: In business, numerical values are often given over the
telephone. Have students break into groups of two’s. Ask them to alternate with their
partner, verbally communicating a decimal number, while the other partner writes the
number down.
• For example, eighteen and three tenths, 18.3; or fifty-four and twenty-three
Section II Decimal Numbers and the Fundamental Processes
• Stress the point that generally, except when “estimating,” decimal numbers should not be
rounded until the final answer. When rounding for estimating, round only the multiplier and
multiplicand, not the product.