Rounding is a process by which numbers or digits are reduced to a certain numerical value. Normally, the concept of rounding implies that in business accounting matters the decimal numbers will be reset by proximity, either higher or lower, to produce a closer and more accurate numerical value.
Thus, the meaning of rounding makes it much easier to work with decimal numbers and compounds, because through an approximation we can get a little closer to the final goal to speed up the calculations.
The rounding rule is based on modifying the digits above or below the number 5. If it is the numbers 5, 6, 7, 8 and 9, the rounding will be higher. If, on the other hand, it is the numbers 0, 1, 2, 3 or 4, the rounding will be lower. Therefore, based on these characteristics of rounding, we verify that the decimal to be rounded is simply eliminated.