Business Math

Fractions, Decimal, Percent

Quarter 1, Module 1

1
Module 1
Q1 W1
Fractions, Decimal, Percent

Target

Businesses rely on mathematics. They utilize charts and graphs to show

comparison between company performance and targeted goals. Data from these
charts and graphs are mostly presented in fraction, decimal and in percent form. In
this way, businesses can fully understand, plan and implement policies which will
help everyone in the company to attain or surpass its projected revenue.

As an introductory lesson, demonstrating knowledge and skills about the

fundamental concepts of fractions, decimals and percentages is important for a
learner to grasp the lessons in Business Mathematics.

This module will help the learner review basics of fractions, decimals and
percentages. It specifically aims the learner to:

1. Express:
- fractions to decimal and percent form;
- decimal to fraction and percent form;
- percent to fraction and decimal form;
(ABM_BM11FO-Ic-1-3).

1
 Jumpstart

In this section you will have a review on how to represent a figure into fraction,
decimal and percent form.

FRACTION is part of a whole.

50 1
100
= 2 these are equivalent fractions
1 50
2
is the simplest form of 100

DECIMAL is a fraction with a denominator which is powers of 10.

PERCENT is defined as “parts of 100.” In figure 1, 50 out of 100 squares are

shaded. This means that 50% of the figure is shaded.

FRACTIONS, DECIMAL and PERCENT are three different ways of showing the same thing.

LET’S REVIEW

Directions: Represent the following figures as fraction, decimal and percent.

Simplify fractions if necessary.

1.
As fraction: ______

As decimal: ______

As percent: ______

2
2.
As fraction: ______

As decimal: ______

As percent: ______

3.
As fraction: ______

As decimal: ______

As percent: ______

4.
As fraction: ______

As decimal: ______

As percent: ______

5.
As fraction: ______

As decimal: ______

As percent: ______

Discover

LET’S STUDY!

As a Business Math learner, it is important for you to understand that fractions,

decimal and percent mean the same thing since lessons to be tackled in this
subject uses basic concepts of these three terms.

In this section, you will learn conversion of (1) fraction to decimal and percent form;
(2) decimal to fraction and percent form; and (3) percent to fraction and decimal
form.

3
CONVERTING FRACTION TO DECIMAL

Rule: Divide the numerator by the denominator

3
Example 1: Convert into decimal form.
4

3
Write 4

Perform division operation

3
0.75 is the decimal equivalent of
4

12
Example 2: Convert into decimal form
5

12
Write
5

Perform division operation

12
2.4 is the decimal equivalent of
5

4
Example 3: Convert 9 5 into decimal form

Set aside 9 and divide 4 by 5

4
Write 5

Perform division operation

Then add 9 and 0.8

9
+ 0.8
9 .8

4
9.8 is the decimal equivalent of 9
5

4
 1
Example 4: Convert into decimal form
3

1
Write 3

Perform division operation

Since the result is repeating and nonterminating decimal, represent the answer as
0. 3̅ showing that 3 is the repeating digit of the decimal number. Rounding-off also
applied depending on instruction to which decimal place the decimal number
should be rounded-off.

1
0. 3̅ is the decimal equivalent of
3

CONVERTING FRACTION TO PERCENT

Rule: 1. Convert fraction to decimal

2. Multiply the decimal equivalent to 100
3. Affix the % to the result.

3
Example 5: Convert into percent form.
4

Convert fraction into decimal form 3 ÷ 4 = 0.75

Multiply 0.75 by 100 0.75 × 100 = 75

Multiplying decimal number by 100 simply means moving the decimal point 2 places to the right
0.75 × 100 = 75 0.75.

Affix the % sign 75%

3
75% is the percent form of 4

5
 12
Example 6: Convert into percent form
5

Convert fraction into decimal form 12 ÷ 5 = 2.4

Multiply 2.4 by 100 2.4 × 100 = 240

Affix the % sign 240%

12
240% is the percent form of 5

4
Example 7: Convert 9 5 into percent form
4
Convert 9 to decimal
5

Multiply 9.8 by 100 9.8 × 100 = 980

980% Affix the % sign

4
980% is the percent form of 9
5

1
Example 8: Convert 3
into decimal form

Convert fraction into decimal form 1 ÷ 3 = 0. 3̅

Multiply 33. 3̅ by 100 0. 3̅ × 100 = 33. 3̅
Affix the % sign 33.33%

1
33.33% is the percent form of 3, rounded-off the nearest hundredths place.

6
CONVERTING DECIMAL TO FRACTION

Rule: 1. Write the decimal with a denominator of powers of 10

2. Reduce the fraction form into its simplest form

Example 9: Convert 0.75 into fraction form.

75
0.75 Write the decimal in fraction form
100
75
0.75 is written as 100
in fraction form. 100 is the denominator since the highest
decimal place of 0.75 is in hundredths place.

75 25 3
÷ = Reduce fraction into its simplest form
100 25 4

To reduce fraction in its simplest form, divide both the numerator and the
denominator by their least common multiple (LCM). In the example 25 is the LCM
of 75 and 100.

3
is the fraction form of 0.75
4

Example 10: Convert 2.4 into fraction form

24
Write the decimal in fraction form 2.4 10

24 2 12
Reduce fraction into its simplest form ÷ =
10 2 5

12
is the fraction form of 2.4
5

Example 11: Convert 9.8 into fraction form

98
Write the decimal in fraction form 9.8
10

98 2 49
Reduce fraction into its simplest form ÷2=
10 5

7
Change improper fraction to mixed fraction
4
9 9
5
5 49
45
4

49 4
5
and 9 5 are equivalent fractions. The fraction form of 9.8 can be written in either
ways.

Example 12: Convert 0. 3̅ in fraction form.

Since 0. 3̅ is a repeating and nonterminating decimal, the following steps should be

followed to convert it into its fraction form.

Let 𝑥 = 0. 3̅ Equate the decimal to 𝑥 (Eqt. 1)

(𝑥 = 0. 3̅)10 Multiply the equation by 10.
The multiplier is 10 since only 1 digit is repeated.
If 2 digits are repeated the multiplier is 100. If 3
the multiplier is 1000 and so on.
10𝑥 = 3.33 Eqt. 2

10x = 3.33
x = 0.33
9x = 3.00 Subtract Eqt. 1 from Eqt. 2

9𝑥 3
9
=9 Solve for 𝑥

1
𝑥= Faction form of 0. 3̅
3

CONVERTING DECIMAL TO PERCENT

Rule: To convert decimal to percent, multiply the decimal number by 100 and affix
the % sign or simply move the decimal point two places to the right and affix the %
sign

Example 13: Convert the following decimal numbers into percent form.

1. 0.75 0.75. 75%

2. 2.4 2.4 . 240%

8
 3.

4. 9.8 9.8 . 980%

5. 0.3 0.33. 33%

CONVERTING PERCENT TO DECIMAL

Rule: To convert percent to decimal, remove the % sign then divide the decimal
number by 100 or simply move the decimal point two places to the right and
remove the % sign

Example 14: Convert the following percent numbers into decimal form.

1. 75% .75. 0.75

2. 240% 2.4 0 . 2.4

3. 980% 9.8 0 . 9.8

4. 33.33% .33.33 0.33

CONVERTING PERCENT TO FRACTION

Rule: To convert percent to fraction, first change the percent to decimal, and then
express the decimal equivalent to fraction. Reduce the fraction into its simplest
form, if possible.

Example 15: Convert the following percent to fraction form.

1. 75% 0.75 change percent to decimal

75
express decimal as fraction
100
75 25 3
÷ = reduce fraction to simplest form
100 25 4

2. 240% 2.40 change percent to decimal

240
express decimal as fraction
100
240 20 12
100
÷ 20 = 5
reduce fraction to simplest form

9
 3. 33.33% 0.3333 note that the decimal is a repeating
and nonterminating decimal. Conversion to fraction follows the procedure
illustrated in Example 12.

1
4. 4
% 0.25% express to decimal percent
0.0025 change to decimal form
25
10000
express as fraction
25 25 1
÷ = reduce fraction to simplest form
10000 25 400

1
5. 5 % 5.125% express to decimal percent
8
0.05125 change to decimal form
5125
100000
express as fraction
5125 125 41
100000
÷ 125 = 800 reduce fraction to simplest form

Explore

In this section, you will be answering several activities to demonstrate your

understanding of the lesson you have learn.

ACTIVITY: LET’S CONVERT

A. Convert the following fractions to decimal and percent form. Round-off

decimals up to thousandths place. Use separate sheet of paper for your
solution and answer.

Fraction Decimal Percent

2
5
18
4
3
7
8
9
11
2
10
7

10
 B. Convert the following decimals to fraction and percent form. Use separate
sheet of paper for your solution and answer.

Fraction Decimal Percent

0.256
3.15
0.0062
0.2
8.45

C. Convert the following percentages to decimal and fraction form. Round-off

decimals up to thousandths place. Use separate sheet of paper for your
solution and answer.

Fraction Decimal Percent

23%
0.89%
5
%
4
1
12 %
2
0.67%

Deepen

LET’S SUMMARIZE!

In this section, you will generalize on the lesson you have learn by explaining the
following process:

1. Converting fraction to decimal form

2. Converting fraction to percent form
3. Converting decimal to fraction form
4. Converting decimal to percent form
5. Converting percent to fraction form
6. Converting percent to decimal form

11
What you need to do:
1. Choose two among the above listed conversion process.
2. Discuss your chosen conversion process through a 3 – 5-minute video
presentation. Include illustrative example/s of the conversion process you
selected.
3. Submit the video by uploading it to the class’ FB Page.

Read and understand the rubric that follows which will be used to assess your
output.

Achievement Level
Criteria Best Better Good
5 points 3 points 1 point
Quality of Work All information is Most information Little information
accurate with is accurate with is accurate with no
integration to real- some integration to integration to real-
life situation. All real-life situation. life situation. Few
illustrative Some illustrative of the illustrative
examples clearly examples clearly examples clearly
explain the explain the explain the
conversion conversion conversion
process. process. process.
Discussion All parts of the Most parts of the Few parts of the
discussion are discussion are discussion are
clearly explained clearly explained clearly explained
using English using English using
language. language. English/Filipino
language.
Video Presentation All parts of the Most parts of the Few parts of the
video presentation video presentation video presentation
are flawlessly are flawlessly are flawlessly
done. The done. The done. There are no
integration of integration of video integrated video
effects perfectly fits editing effects editing effects.
the discussion somehow fits the
being presented. discussion being
presented.

12
 Gauge

LET’S ASSESS!

DIRECTIONS: Complete the table by converting the given number to its

equivalents. Round-off decimals up to the thousandths place. Use separate sheet of
paper for your solution and answer.

No. Fraction Decimal Percent

1 1
2
16
2 0.0073
3 28%
4 3
%
5
5 6.132
6 74
16
7 2
15 %
5
8 0.0098%
9 27
55
10 0.83

13
References

Commision on Higher Education and Philippine Normal University. Teaching Guide

for Senior High School: Bussiness Mathematics. Quezon City: Commision on
Higher Education, 2016.

djlamboloto. brainly.ph. December 07, 2018.

https://brainly.ph/question/1623116#:~:text=2.,money%20to%20different
%20areas%20needed. (accessed July 19, 2020).

factmonster.com. February 21, 2017. https://www.factmonster.com/math-

science/mathematics/converting-fractions-decimals-and-percents (accessed
July 19, 2020).

Lockwook, Richard N.Aufmann and Joanne S. Basic College Mathematics: An

Applied Approach: Instructor's Annotated Edition. Ninth Edition. Belmont,
CA: Brooks/Cole Cengage Learning, 2011, 2009.

mathforum.org. n.d. http://mathforum.org/dr.math/faq/faq.fractions.html

(accessed July 07, 2020).

McKeague, Charles P. Basic College Mathematics: A Text/Workbook. Third Edition.

Belmont, CA: Brooks/Cole Cengage Learning, 2011, 2007.

rapidtables.com. n.d.
https://www.rapidtables.com/convert/number/Decimal_to_Fraction.html
(accessed July 19, 2020).

Prepared by:

DENEL P. CAMARA, PhD

Master Teacher II
Salapingao National High School
Dagupan City

14