Fractions

Decimals and
Percentages
Joy Tinio Santos-Salunga
Fraction
A fraction is one or more of the equal parts into
which a whole is divided. It denotes a part or a
portion of a unit. It has two parts, the numerator
written above the fraction bar and the denominator
written below the fraction bar. The numerator tells
into how may of the equal parts are taken, while the
denominator tells into how many equal parts the
whole is divided.
a  Numerator
Fraction Bar
b  Denominator
Types of Fraction
 Proper Fraction – a fraction in which the numerator is less
than the denominator.
Examples: ½, ¾, 5/6, 9/10
 Improper Fraction – a fraction in which the numerator is
equal to or greater than the denominator.
Examples: 3/2, 4/4, 5/3, 10/9
 Mixed Number – a combination of a whole number and a
proper fraction.
Examples: 1 ½, 2 ¾, 3 ¼,
Conversion of Fraction
 An improper fraction can be written a mixed number by
dividing the numerator by the denominator. The quotient,
whole number with its remainder written as a proper
fraction is now a mixed number.
Examples: 26/7 = 3 5/7
11/6 = 1 5/6
Likewise, a mixed number can be written as an improper
fraction by adding the numerator and the product of the
whole number and the denominator of the fraction, which
would be the numerator of the improper fraction and write
it over the given denominator.
Relationships of Fractions
 Similar Fractions
– fractions with the same denominator.
Examples: 1/10, 3/10, 7/10, 9/10

 Dissimilar Fractions
– fractions with different denominators.
Examples: 3/2, ¼, 5/3, 3/10
Least Common Denominator (LCD)
 The Least Common Denominator or LCD is the least or
smallest whole number that can be divided evenly by all the
denominators of the fractions you are adding or subtracting.
Finding the LCD can be done simply when the largest given
denominator can be used as the least common denominator.
Another way to find the LCD is to multiply the
denominators of the fractions in an expression.
Examples: ½, 1/3, 1/12 = LCD is 12
2/7, 2/3 = LCD is 21
Simplifying Fractions
 A simplified fraction (or fraction in lowest terms) is a
fraction whose numerator and denominator have no
common factor except 1. To express a fraction in lowest
terms, divide the numerator and the denominator by their
greatest common factor (GCF). The GCF is the lowest
number that can be divided to both the numerator and the
denominator to express the fraction into lowest term.

Example: 24 ÷ 8 = 3
32 ÷ 8 = 4
Equivalent Fractions
 Equivalent fractions have the same value despite having different
numerators and denominators.
 Finding Equivalent Fractions Let a, b and c be integers. To
find the fraction equivalent to a/b with a denominator of c.
a. Divide c by b Suppose we wish to find the fraction equivalent
to 4/9 that has a denominator of 45. In this case, c = 9 and
b = 9. Thus, c ÷ b = 5.
b. Multiply the result by a to get the numerator of the
equivalent fraction. The numerator of the fraction we wish to
find is 4 (5) = 20. Thus the equivalent fraction is 20/45.

,
Decimal Numbers
 A decimal number is a number written using decimal
notation. The integer and fractional parts of a decimal
number are separated using decimal point.

Integer Part Fractional Part

Decimal Point
Place Value of Numbers
 The place value of a digit determines its value and
each place has ten times value of its right. Digits are
the name given to place or position of each number.
Periods are separated by commas to facilitate reading.
Each period has ones, tens and hundred places.
 The place value for the fractional part of a decimal
are tenths, hundredths, thousandths, among others.
Each decimal place has a value that is 10 times the
value of the place to the right of it – that is, there
are 10 tenths in one, 10 hundredths in tenth, 10
thousandths, among others.
Place Value of Whole Numbers
Place Value of Decimals
Percentage
• A percentage is a number that represents the number of
parts per hundred. Every percentage has a percent sign (%)
attached to it.
Four Basic Operations
• Addition
“+” addition/plus sign
• Subtraction
“-” subtraction sign
• Multiplication
“x” multiplication sign
• Division
“÷” division sign
• Equal or Even Values
“=” equal sign
Addition
Is a process of combining two or more similar
numbers or quantities called addends. The operation
sign is “+”, which is read as “plus” and the answer in
addition is called sum or total.

Adding numbers may be done either horizontally or

vertically. Digits of the same place values are added.
 18,110
7,460 Addends
+ 25,080
Sum
50,650
Addition is the most common mathematical
operation one will use on a daily basis in their
career. Therefore, one will need to develop a high
degree of speed and accuracy when adding. It is
important to develop mental math sills in
estimating sums, especially when calculator is not
available.
Properties of Addition
 Commutative Property – Changing the order in which you
add two numbers does not change the sum.
Example:
9 + 15 = 24
15 + 9 = 24
 Associative Property – Changing the groupings of numbers
when you add does not change the sum.
Example:
6 + (4 + 7) = 17
(6 + 4) + 7 = 17
 Additive Identity – When you add zero to a number, the
result is the number itself. Zero is called the additive
identity.
Example:
3+ 0=3
0+ 3=3
Subtraction
The inverse of addition, is the process of taking one
number from another showing how much is left.
The larger number from which something is to be
subtracted is called minuend while the smaller
number to be subtracted is called the subtrahend.
The operation sign is “-”, which is read as “minus”
or “less” and the answer is called difference or
remainder.
 27,460 Minuend
- 25,080
Subtrahend
Difference
2,380
 Multiplication
 Is repeated addition. It is a process of combining equal addends
as many times as there are units in another number. The
number to be multiplied a certain number of times is the
multiplicand and the number of times it is to be multiplies is
called the multiplier.
 Two or more numbers that are multiplied together are called
factors. Hence, multiplicand and multiplier are factors. The
operation signs are “x”, “() ()” and “.” read as “times” or
“multiplied by” and the answer is called a product. Partial
products are the result of multiplying the multiplicand by the
digits in the multiplier.
 951  Multiplicand
x 37  Multiplier
6657  1st Partial Product
2853 .  2nd Partial Product
35,187  Product
Exponents
The exponent is the number of times the base is
used as a factor. Expressions written with exponents
are called powers. Exponents greater than three are
read as the fourth power, the fifth power, the sixth
power and so on.
Example:
exponent

2 x 2 = 22
2 powers base
Properties of Multiplication
 Commutative Property – Changing the order in which two
numbers are multiplied does not change the product.
Example:
7 x 9 = 63
9 x 7 = 63
 Associative Property – Changing the grouping of numbers
when you multiply does not change the product.
Example:
5 x (2 x 694) (5 x 2) x 694
5 x 1,388 10 x 694
6,940 6,940
 Multiplicative Identity – The product of any numbers and 1
is the number itself. One is called the multiplicative identity.
Example:
1 x 3 =3
3x1=3

 Multiplication Property of Zero – the product of any

number and zero is zero.
Example:
5x 0 =0
0 x 5 = 0
Distributive Property – When adding two numbers,
multiplying their sum by a third number, the result
is the same as when multiplying the two numbers
by the third number and adding the products.

Example:
8 (2 + 4) (8 x 2) + (8 x 4)
8 (6) 16 + 32
48 48
Division
 Is the inverse of multiplication and also known as a short
method of subtraction. It is the process of finding how many
times a number is contained in another number or the
process of separating a number into a given number of equal
parts.
 The number to be divided or to be separated into equal
parts is called dividend and the number by which the
dividend is divided is called divisor. The operation sign is “÷”
read as “divided by” and the answer is the quotient.
Division was also expressed as fraction. The dividend
would be the numerator written above “ ” or before
the “/” known as the fraction bar and the divisor is
would be the denominator written below the fraction
bar or after it. Remainder occurs when the divisor is
not contained to a whole number of times in the
dividend, can be expressed as a fraction or a decimal.
 32  Dividend
÷ 4  Divisor
8  Quotient

32/4 = 8
8
4 32
32 = 8
4
Basic Operations
on Fractions
Addition of Fractions
 Finding the sum of fractions depend on how the fractions
are related. To ad two or more similar fractions, the
theorem below applies:
a + b = a + b
c c c
 Finding the sum of two or more dissimilar fractions utilizes
the theorem:
a + b = ac + bd
c d cd
Subtraction of Fractions
 Subtraction of fractions follows the same rule for addition. If
the fractions are similar, the theorem below applies:
a -b = a - b
c c c
 Hence, for dissimilar fractions, the theorem becomes:
a - b = ac - bd
c d cd

 Likewise, the concept of least common denominator applies.

Example: 5/9 – 2/9 = 5-2/9 = 3/9 or 1/3
7/8 – 2/3 = 7(3) – 2(8)/8(3) = 21-16/24 = 5/24
Multiplication of Fractions
 To multiply two fractions, whether similar or dissimilar, the
theorem below applies:
a/c * b/d = ab/cd
Examples:
1. 4/11 * 6/11 = 4(6)/11(11) = 24/121
2. 5/9 * 8/7 = 5(8)/9(7) = 40/63
Division of Fractions
 To divide one fraction with another, the theorem below
applies:
a/c ÷ b/d = a/c * d/b = ad/cb
Example:
5/8 ÷ ¾ = 5/8 * 4/3 = 5(4)/8(3) = 20/24 or 5/6
 Basic Operations on
Decimals/Percentages
Addition/Subtraction of Decimals/Percentages
 Rule: Align the decimal points then add/subtract as usual just
like adding/subtracting whole numbers. The decimal point in the
result is written directly below the decimal points in the
problem.
Examples:
1) 123.456 2) 98.610%
70.9 − 58.295%
+ 8.3333 40.315%
202.6893
 Multiplication of Decimals/Percentages

 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%  54.7% = 169.6794%
2) 11.98  0.2261 = 2.708678
• Solution: Solution:
3.102% (3 decimal places) 11.98 (2 decimal places)
 54.7% (1 decimal place)  0.2261 (4 decimal places)
21714 1198
12408 7188
+ 155 10___ 2396
169.6794% (4 decimal places) + 2 396____
2.708678 (6 decimal places)
Division of Decimals/Percentages
 Like in multiplication of decimals, division of decimals is
done just like in whole numbers. The usual long division is
applied and the position of decimal point in the resulting
quotient will depend on the position of the decimal point in
the dividend.
 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: 52.6
15 789.0
75
39
30
90
90
0
 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: 13.4125
64 858.4000
64
218
192
26 4
256
80
64
160
128
320
320
0
 If the divisor has a fractional part, multiply both 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, say is
equivalent to moving the decimal point n places to the right.
Example:
6.215
0.24. 1.49.160
144
51
48
36
24
120
120
0
Dividing a Decimal Number by a Whole
Number
To divide a decimal number by a whole
number:
• Use Division or Long Division (ignoring the
decimal point)

• Then put the decimal point in the same

spot as the dividend (the number being
divided)
Example:
• Divide 9.1 by 7
Ignore the decimal point and use 13
Long Division: 7 )91
7
• Put the decimal point in the 21
answer directly above the 21
decimal point in the dividend: 0
• 1.3
7 )9.1
• The answer is 1.3
Complex Fractions
 A complex fraction is a fraction whose numerator and/or
denominator are also fractions or combinations of fractions.
A complex fraction may be simplified by reducing the entire
numerator and/or entire denominator into single fractions
and applying the rule on division of fractions.
 Example:

= = =
Rounding Whole Numbers
• Rounded numbers are used:
 in business when only approximate values are need as in
budget forecasting;
 to estimate answers to problems
 ;to determine if answers to problems are correct; or
 to estimate answers when an exact answer is not needed.
Steps in rounding whole numbers
• Step 1
Find the digit in the place value position that you are
rounding. The place value being rounded is called the
round-off digit.

Example:
9 1 1, 5 2 0, 3 2 4
 Step 2
If the digit to the right of the round-off digit is 5 or
greater, add 1 to the round-off digit (round-up. If
the number is less than 5, the round-off digit remains
the same.
Example:
9 1 1, 5 2 0, 3 2 4

9 1 1, 5 2 0, 3 2 4

9 1 2, 5 2 0, 3 2 4
 Step 3
Change all the digits to the right of the round-off
digit to zero.
Example:
9 1 1, 5 2 0, 3 2 4

9 1 1, 5 2 0, 3 2 4

9 1 2, 0 0 0, 0 0 0
Converting Fractions,
Decimals and
Percentages
From Percent to Decimal
To convert from percent to decimal: divide by 100, and remove
the "%" sign. The easiest way to divide by 100 is to move the
decimal point 2 places to the left:

From Percent To Decimal

move the decimal point 2

50% 0.50 places to the left, and
remove the "%" sign.
From Decimal to Percent
To convert from decimal to percent: multiply by 100, and add
a "%" sign.The easiest way to multiply by 100 is to move the
decimal point 2 places to the right:

From Decimal To Percent

move the decimal

0.50 50% point 2 places to the
right, and add the
"%" sign.
From Fraction to Decimal
 The easiest way to convert a fraction to a decimal is to
divide the top number by the bottom number (divide the
numerator by the denominator in mathematical language)
Example: Convert 2/5 to a decimal
Divide 2 by 5: 2 ÷ 5 = 0.4
Answer: 2/5 = 0.4
 Another way is to convert first the fraction to an equivalent
fraction whose denominator is a power of 10 then convert
to decimal.
Examples: 1) ½ = 5/10 hence, ½ = 0.5
2) 7/50 = 14/100 hence, 7/50 = 0.14
• Note: Decimals equivalent to some fractions are non-
terminating. 1/3 for instance is equivalent to
0.3333333333… this can be abbreviated by using a
vinculum ( ), hence 0.333333333… can be written as
0.3.
From Decimal to Fraction
To convert a decimal to a fraction needs a little more work.
Example: To convert 0.75 to a fraction
From Fraction to Percentage

The easiest way to convert a fraction to a percentage is to

divide the top number by the bottom number. Then multiply
the result by 100, and add the "%" sign.
Example: Convert 3/8 to a percentage
First divide 3 by 8: 3 ÷ 8 = 0.375,
Then multiply by 100: 0.375 x 100 = 37.5
Add the "%" sign: 37.5%
Answer: 3/8 = 37.5%
From Percentage to Fraction
BASE, RATE and PART
…..people are disturbed not by things, but
by their perceptions of things…

-Epictetus-