ABSTRACT
Calculations involving decimal numbers will be much easier if student understand the basic concepts underlying the decimal system. The position of the decimal point and the place values are of great importance in this system. The numbers to the left of the decimal point represent whole numbers. The numbers to the right of the decimal point represent numbers less than one. Decimal fractions are closely related to common or regular fractions. In fact, decimal fractions are simply a different way of writing common fractions which have a denominator of 10, 100, and 1000, 10,000 and extra. Adding and subtracting decimal numbers is like adding and subtracting whole numbers, with one exception: the decimal points must align. This is so that student will be adding or subtracting the same place values-tenths with tenths, hundredths with hundredths, and so on.
