What is it?
Quotients of polynomials . They blow up at the zeros of (poles) and are the exact form of the transfer functions of linear filters and control systems.
Formulas
Where it shows up in computing
An IIR filter's transfer function is rational; its poles decide stability.
Linear time-invariant systems have rational transfer functions .
Where is it used?
Computing topics reachable from here, through the chain of ideas that leads to them:
What depends on it
This page has the essentials. A fuller treatment (intuition, formal definition, worked example) is on the way.