BUSINESS QUARTER 1 Week 1 - 2 :

MATHEMATICS FRACTIONS, DECIMALS AND PERCENTAGES

Competency:
 The learners express fractions to decimal and percent forms, decimal to fraction and percent forms, and
percent to fraction and decimal forms.
 The learners give real-life situations to illustrate fractions, decimals, and percent; and solve problems
involving fractions, decimals, and percent.

To the Learners:
Before starting the module, you need to set aside other tasks that will disturb you while enjoying the lessons.
Read the simple instructions below to successfully enjoy the objectives of this kit. Have fun!

1. Follow the instructions on this module. Make sure that you understand all mathematical phrases.
2. Make sure that you read the question carefully so that you can give the correct answer.
3. Writing enhances learning. Keep this in mind and take note of important concepts on your notebook.
4. Perform all the provided activities in the module.
5. Let your facilitator/guardian assess your answers using the answer key card.
6. Analyze the post test and apply what you have learned.

Expectations

This module was designed to help you understand fractions, decimals, and percentages. After going through
this module, you are expected to:

1. Convert fractions to decimals;

2. Convert terminating and repeating decimals to fractions;
3. Convert decimals to percent;
4. Convert percent to decimals;
5. Convert fractions to percent;
6. Arrange in ascending/descending order a combination of decimals and fractions;
7. Add/subtract/multiply/divide combination of decimals and fractions; and
8. Solve problems involving fractions, decimals, and percent.

Pre-test

Answer the following:

1. What represents a part of a whole or, more generally, any number of equal parts?
a. fraction b. decimal c. percentage d. number
2. This refers to a number that uses a decimal point followed by digits that show a value smaller than one.
a. fraction b. decimal c. percentage d. number
3. A number or ratio expressed as a fraction of 100. It is denoted using the percent sign, "%"
a. fraction b. decimal c. percentage d. number

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BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 1 | 10
 4. If 55 out of 120 students in a school are boys, then write a decimal for the part of the school that
consists of boys.
a. 0.4483 b. 0.4583 c. 0.4683 d. 0.4783
5. A computer processes information in nanoseconds. A nanosecond is one billionth of a second. Write this
number as a decimal.
a. 0.00001 b. 0.000001 c. 0.0000001 d. 0.000000001
6. A director replayed 251 of the 1,000 scenes filmed for a movie. Write a decimal for the part of the movie
the director replayed.
a. 0.251 b.0.152 c. 0.521 d. 0.215
7. A chemist mixed 20% of 6.36 grams of one compound with 60% of 2.48 grams of another compound. How
many grams were there in the mixture?
a. 1.272 b. 1.488 c. 2.76 d. 3.67
8. What is the decimal conversion of 115.9%?
a. 1.159 b. 11.59 c. 115.9 d. 1159
9. What is the percentage conversion of the decimal 0.002?
a. 0.002% b. 0.02% c. 0.2% d. 2%

10. Give the percentage conversion of the fraction .

a. 8.7% b. 87% c. 87% d. 870%

Looking Back at your Lesson

There are two types of fractions: similar and dissimilar fractions. Similar (like) fractions are
fractions with same denominators while dissimilar (unlike) fractions are fractions with different denominators.
You can convert dissimilar fractions into similar fractions for you to easily perform addition and subtraction.

Steps on how to convert dissimilar into similar fractions:

1. Find the least common multiple (LCM) of the denominators.

2. Convert each fraction to its equivalent fraction with the denominator equal to the LCM.
1 3
Example: Convert the fractions and into similar fractions.
4 8
Step 1:

 The multiples of 4 are 4, 8, 12, 16…

 The multiples of 8 are 8, 16, 24, 32…

Step 2:

 The least common multiple of 4 and 8 is 8 so our aim is to make both denominators 8.
1
 We achieve this by multiplying the denominator and numerator of the first fraction by 2.
4

3
 Similarly, we multiply the denominator and numerator of the second fraction by 1.
8

2 3
 The new fractions, and are now similar fractions.
8 8

Introduction of the Topic

LESSON 1: Fractions, Decimals and Percentages

Fractions, decimals and percentages are simply three different ways of expressing a proportion of something –
and it’s important that you should see them as closely related and completely interchangeable with each other.

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BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 2 | 10
A decimal is a representation of a fraction whose denominator is a multiple of 10.
Fraction Decimal
3 0.3
10
3 0.03
100
3 0.003
1000
3 0.0003
10000
3 0.00003
100000
Remarks:
1) It is understood that for whole numbers, the decimal point is located right after the ones digit.
2) The series of digits to the right of the decimal point is also called the fractional part of the decimal
number. Adding zeros after the last digit of the fractional part does not change the value of the number.
Example:
0.2 = 0.20 = 0.200

The place value of each digit with respect to the decimal point is illustrated below:

Thousands Hundreds Tens Ones and Tenths Hundredths Thousandths

1,000 100 10 1 . 1/10 1/100 1/1000

Decimals are usually read or stated as shown in an example below:

• 3.45 is read as “three point forty-five”,
• 536.2952 is read as “five hundred thirty-six and two thousand nine hundred fifty-two ten
thousandths” and written in expanded form as follows:

2 9 5 2
= 500 + 30 + 6 + + + +
10 100 1000 10000
Ordering of Decimals

Ordering of decimals involves comparing the numerical value in each place value from right to left.

First, compare the whole number part (if any) and then the fractional part (digits after the decimal point or to
the right of the decimal point). For the fractional part, compare digits starting from the tenths place, then
hundredths place, then thousandths place, and so on.

Example: Consider the decimal numbers 0.5671, 0.539, 1.0024, 0.12084323, and 0.12184

If arranged in descending order, the result will be 1.0024, 0.5671, 0.539, 0.12184, 0.12084

Justification: 1.0024 is the largest, being the only one with a whole number part. Looking at the tenths place,
0.5671 and 0.539 are greater than the remaining two decimals based on the hundredths place.

Rounding Decimals

Rounding decimals is similar to rounding whole numbers. The digit being rounded to is increased by 1 if the
next digit to it is 5 or more. Otherwise, it remains the same. The rest of the digits after the digit being rounded
to will then be replaced by zeros provided these digits are located to the left of the decimal point. If these digits
are located to the right of the decimal point, then they are simply deleted.

Examples:

• 7,862.355 rounded to the nearest hundreds is 7,900.

• 7,862.355 rounded to the nearest tenths is 7,862.4
• 7,862.355 rounded to the nearest hundredths is 7,862.36

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BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 3 | 10
Multiplication of Decimals

Rule: Disregard the decimal points and multiply the decimals just like whole numbers. The number of decimal
places (i.e. number of digits to the right of the decimal point) in the resulting product is equal to the total
number of decimal places of the factors.

Examples:

1) 3.102 x 54.7 = 169.6794 2) 11.98 x 0.2261 = 2.708678

Solution: Solution:

3.102 (3 decimal places) 11.98 (2 decimal places)

x 54.7 (1 decimal place) x 0.2261 (4 decimal places)

21714 1198
12408 7188
15510 2396
169.6794 (4 decimal places) 2396
2.708678 (6 decimal places)
Division of Decimals

Similar to multiplication of decimals, division of decimals is done just like in whole numbers. The usual long
division is applied and the position of the decimal point in the resulting quotient will depend on the position of
the decimal point in the dividend.

Three cases are given below:

I. If both the divisor and dividend are whole numbers and the quotient has a fractional part, then the
decimal point of the resulting quotient is placed directly above the decimal point in the dividend (which
is right after the ones digit of the dividend). Note that we can add as many zeros as needed after the
decimal point of the whole number in the dividend.
Example 1: 945 ÷ 12 = 78.75

II.If the divisor is a whole number and the dividend has a fractional part, then the decimal point of the
quotient is located directly above the decimal point in the dividend. Note that we can add as many zeros
after the last digit in the fractional part of the dividend.
Example 2: 753.4 ÷ 22 = 34.24545455

III.
If the divisor has a fractional part, multiply both the divisor and dividend by an appropriate multiple of
10 so that the divisor becomes a whole number, and then apply case (II). Recall that multiplying by a
multiple of 10 or a power of 10, i.e. 10n is equivalent to moving the decimal point n places to the right.
Example 3: 2.4359 ÷ 0.33 = 243.59 ÷ 33 = 7.38151515

LESSON 1.1: Express Fractions, Decimals and Percentages to Different Forms

A. Converting Fractions to Decimals

Step 1: Find a number that you can multiply to the denominator to make it 10, or 100, or any multiple of 10.
Step 2: Multiply both the numerator and denominator by that number.
Step 3: Write down just the numerator, putting the decimal point in the correct spot (one space from the right
hand side for every zero in the denominator)

3
Example: Convert to decimal
4

Step 1: We can multiply 4 by 25 to become 100.

Step 2: Multiply the numerator and denominator by 25.

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BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 4 | 10
Step 3: Write down 75 with the decimal point 2 spaces from the right (because 100 has 2 zeros).

75.0 The answer is 0.75

B. Converting Decimals to Percentages

Multiply the decimal number by 100, and put the "%" sign.

Example 1: Convert 0.125 to percentage

 Multiply 0.125 by 100: 0.125 × 100 = 12.5

 Put the percent sign: 0.125 × 100 = 12.5%

Tip: An easy way to multiply by 100 is to move the decimal point 2 places to the right. So,

0.125 0.1 2 5 12.5% after moving the decimal point 2 places to the right (add % sign)

2 places

Example 2: Convert 0.0721 to percentage

• Multiply 0.0721 by 100: 0.0721 × 100 = 7.21

• Put the percent sign: 0.0721 × 100 = 7.21%

0.0721 0.0 7 2 1 7.21% after moving the decimal point 2 places to the right (add % sign)

2 places

C. Converting Percentages to Decimals

The easy way to divide by 100 is to move the decimal point 2 places to the left, so:

Example 1: Convert 175% to decimal

175% 1.7 5 1.75 after moving the decimal point 2 places to the left (and remove % sign)

2 places

Example 2: Convert 38% to decimal

38% .3 8 0.38 after moving the decimal point 2 places to the left (and remove % sign)

2 places

D. Converting Fractions to Percentages

• Multiply the numerator by 100
• Divide by the denominator then, add the percent sign (%).

5
Example 1: What is in percentage?
8

Multiply 5 by 100 first, then divide by 8 500 .

Add the "%" sign Answer: 62.5%

Or after dividing, instead of multiplying by 100, we can just move the decimal point 2 places to the right, and
then add the %.

Example 2: Convert to a percentage

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BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 5 | 10
Divide 1 by 8 1 ÷ 8 = 0. 1 2 5

Move the decimal point 2 places to the right

Remember to add the "%" sign Answer: 12.5%

The table shows common conversions which you should know straight off without having to work them out:
FRACTION DECIMAL PERCENTAGE

1 0.25 25%
4
1 0.5 50%
2
3 0.75 75%
4
1 .333333… 33%
3
2 .666666… 67%
3
1 0.1 10%
10
Divide x by 100

FRACTION DECIMAL PERCENTAGE

Example: is 1÷2 = 0.5 0.5 X 100 = 50%

Divide by 100

FRACTION DECIMAL PERCENTAGE

Example:

1. (Fraction) (Decimal) 0.6 = (Percentage) 60%

2. (Fraction) (Decimal) 0.12 = (Percentage) 12%

3. (Fraction) (Decimal) 0.345 = (Percentage) 34.5%

LESSON 2: Word Problems Involving Fractions, Decimals, and Percentages

Problem 1: The denominator of a fraction exceeds the numerator by 5. If 3 will be added to both, the fraction
becomes 3/4. Find the fraction.

Solution: Let x be the numerator.

Given: The denominator exceeds the numerator. Then, the fraction is

Given: If 3 will be added to both, the fraction becomes 3/4.

Simplify and solve for x.

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 4(x + 3) = 3(x + 8)
4x + 12 = 3x + 24
x = 12

To get the required fraction, substitute 12 for x in (1).

So, the required fraction is .

Problem 2: Alex drank 62% of a glass of water. What fraction of a glass of water did Alex drink?

Solution:

Divide 62% by 100 which is

Get the simplest form of the fraction by dividing the numerator and denominator to 10 which is

Problem 3: David buys 3 pens where the price of each pen is ₱7.5 and the 4 pencils where the price of each pen
is ₱6.75. If he gets a discount of 10% in the total bill, how much does he have to pay?

Solution: First, find the total bill.

Total bill = (3 7.5) + (4 6.75)

Total bill = 22.5 + 27
Total bill = ₱ 49.5

Given: Discount is 10%. The money that he has to pay is 100% - 10%.

= 90% of the total bill

= 0.9 ₱ 49.5
= ₱ 44.55

So, David has to pay ₱ 44.55.

Activities

Activity 1.1

A. Write each as a decimal. Round off to the thousandths place.

1) 90% 4) 30%
2) 115.9% 5) 9%
3) 7% 6) 65%

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BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 7 | 10
B. Write each as a percentage. Round off to the nearest tenth of a percentage.
7) 0.452 9) 0.006
8) 0.002 10) 0.05

Activity 1.2

A. Write each as a fraction.

1) 25% 4) 70%
2) 93% 5) 58%
3) 50% 6) 66.6%

B. Write each as a percentage. Use repeating decimals when necessary.

7) 9)

8)

Activity 1.3

Solve the following problems

1) Jane ate 4/5 of a watermelon. What percentage of the watermelon did she eat?
2) Pedro needs to call his classmates to give them final instructions about their class project. He thinks he
will need about 2 minutes to talk to each one of them. If his phone has a current load worth ₱425 and
a call would cost him ₱6.15 per minute, how many of his classmates will he be able to talk to?
1 1
3) Maria was asked to go to the market to buy 2 kilos of pork, kilo of garlic, and 6 pieces of saba. One
2 4
kilo of pork costs ₱ 215, 1 kilo of garlic costs ₱ 105, and one piece of saba costs ₱2.30. If Maria is given
₱ 700, will she be able to buy everything she was asked to buy? If yes, how much change is left, if any?
4) Miguel agrees to lend you money for a monthly interest of 12%. How much will you pay him next month
if you borrowed ₱ 500?
5) In a school, there are 450 students in total. If 2/3 of the total population is boys, find the number of
girls in the school and their percentage.

Remember
Fractions, decimals, and percentages are simply three different ways of expressing a proportion of something –
and it’s pretty important that you should see them as closely related and completely interchangeable with each
other.

A. Converting Fractions to Decimals

• Find a number that you can multiply to the denominator to make it 10, or 100, or any multiple of 10.
• Multiply both the numerator and denominator by that number.
• Write down just the numerator, putting the decimal point in the correct spot (one space from the right
hand side for every zero in the denominator).

B. Converting Decimals to Percentages

Multiply the decimal number by 100, and put the "%" sign.

C. Converting Percentages to Decimals

The easy way to divide by 100 is to move the decimal point 2 places to the left.

D. Converting Fractions to Percentages

• Multiply the numerator by 100.
• Divide by the denominator then, add percent sign (%).
NOLITO R. CRISOL & ANNE RAJ G. STO. DOMINGO
BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 8 | 10
 Check your Understanding

A. Fill in the blanks.

Percentage Decimal Fraction (simplest
form)
74%

0.36

1
2
0.58

2
3
B. Solve the following:
1) 1 out of 4 eggs are cooked in the basket. What percentage of the eggs is cooked?
2) A gadget costs PhP 2,000 before the 12% VAT. How much is the total cost of the gadget after VAT?
3) Dan has a farm. 7/12 of the farmland are devoted to corn. What percentage of the farmland is devoted
to corn? (round to the nearest tenth of a percent)
4) Steven ate 13/20 of a piece of cake. What percentage of a piece of cake did Steven eat?
5) Sally drank 40% of a pitcher of lemonade. What fraction of the pitcher of lemonade did she drink in
simplest form?

Post-test

Answer the following:

1. What represents a part of a whole or, more generally, any number of equal parts?
a. fraction b. decimal c. percentage d. number
2. This refers to a number that uses a decimal point followed by digits that show a value smaller than one.
a. fraction b. decimal c. percentage d. number
3. A number or ratio expressed as a fraction of 100. It is denoted using the percent sign, "%"
a. fraction b. decimal c. percentage d. number
4. If 55 out of 120 students in a school are boys, then write a decimal for the part of the school that
consists of boys.
a. 0.4483 b. 0.4583 c. 0.4683 d. 0.4783
5. A computer processes information in nanoseconds. A nanosecond is one billionth of a second. Write this
number as a decimal.
a. 0.00001 b. 0.000001 c. 0.0000001 d. 0.000000001
6. A director replayed 251 of the 1,000 scenes filmed for a movie. Write a decimal for the part of the movie
the director replayed.
a. 0.251 b.0.152 c. 0.521 d. 0.215
7. A chemist mixed 20% of 6.36 grams of one compound with 60% of 2.48 grams of another compound. How
many grams were there in the mixture?
a. 1.272 b. 1.488 c. 2.76 d. 3.67
8. What is the decimal conversion of 115.9%?
a. 1.159 b. 11.59 c. 115.9 d. 1159
9. What is the percentage conversion of the decimal 0.002?
a. 0.002% b. 0.02% c. 0.2% d. 2%

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BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 9 | 10
 10. Give the percentage conversion of the fraction .
a. 8.7% b. 87% c. 87% d. 870%

Additional Activities
To better understand the lesson, watch the video lesson on kahn academy.magic entitled “FRACTION,
DECIMALS AND PERCENTAGES”

NOLITO R. CRISOL & ANNE RAJ G. STO. DOMINGO

BUSINESS MATH 11 QUARTER 1 WEEK 1-2 P a g e 10 | 10