Business Mathematics Quarter 1

Module 1: Expressing Fractions to

Decimals and Percent and Vice Versa
A. CONCEPT OF FRACTION

 A fraction is a number written in the form 𝐚/ 𝐛 , where a and b are whole numbers but b
cannot be zero. The number on top,
 a is called numerator,
 and the number below, b, is called denominator.
 In a fraction, the denominator tells the number of parts a whole is divided,
 while the numerator indicates how many of those are taken.
 The fraction 2 /5 means the unit is divided into five parts and that two of the five parts are
taken. Moreover, 2 5 also means 2 ÷ 5.
Illustrative Examples:
Kinds of Fractions
Examples
 Proper fraction is a fraction less than one. Its numerator is less than its
denominator. 1/ 2 , 5/ 6 , 9 /10
 Improper fraction is a fraction greater than or equal to one. Its
numerator is greater than its denominator. 5/ 5 , 7 /3 , 12/ 4
 Mixed number is the sum of a whole number and a proper fraction. 2 1/ 5
, 4 1/ 2 , 6 3/ 4
 Similar fractions are fractions with the same denominators 1/ 9 , 3/ 9 , 7/ 9
 Dissimilar fractions are fractions with different denominators. 1/ 4 , 3/ 5 ,
5/ 8
B. CONCEPT OF DECIMAL
 A decimal is a representation of a fraction whose denominator is a multiple of
10.
Illustrative Example:

Fraction Decimal
1 /10 ---------------------------------------0.1
2 /100 --------------------------------------0.02
456 /100 = 4 56 /100----------------------4.56
104 /1000 ----------------------------------0.104
37/ 10000 ----------------------------------0.0037
C. CONCEPT OF PERCENT
 A percent which means “per hundred” is a
representation of a fraction whose denominator is
100.
Thus, expressing a number in percent is like
comparing it with 100.
a. 25% = 25 /100
b. 88% = 88/ 100
c. 3% = 3 /100
Activity 1: Complete Me!
Direction: Complete the table below. Write the corresponding equivalents in
the box.
FRACTION DECIMAL PERCENT
1.1/5
2. 3/20
3. 9/100
4. 0.4
5. 0.12

6. 5.4
7. 34%
8. 115%
9. 4.5%
A. EXPRESSING FRACTIONS TO DECIMALS AND PERCENT FORMS
I. How to express fractions to decimals and percent forms?
a. Express fraction to a decimal.
b. Express decimal to a percent.
Illustrative Examples:

Problem 1:
Express 4 /5 as a decimal and as a percent.
Solution:
Write as a decimal. 4/ 5 = 4 ÷ 5 Divide the numerator by the
denominator. 4 ÷ 5 = 0.8
Write as a percent. 0.8 = 80% To write the decimal as a percent,
move the decimal point two places to
the right. Answer 𝟒 𝟓 = 0.8 = 80%
B. EXPRESSING DECIMALS TO FRACTIONS AND PERCENT FORMS
I. How to express decimals to fractions and percent forms?
a. Express decimal to a percent.
b. Express percent to a fraction.
Illustrative Examples: Problem
1: Express 0.4 as a percent and as a simplified fraction.
Solution: Write as a percent 0.4 = 0.40 = 40%
Write 0.4 as 0.40, which is 40 hundredths. 40 hundredths is 40 percent.
You can also move the decimal point two places to the right to find the percent equivalent.
Write as a fraction 0.4 = 4 /10 4/ 10 = 4÷2/ 10 ÷2 = 2/ 5
To write 0.4 as a fraction, you read the decimal, 4 tenths, and write 4 tenths in
fraction form. Simplify the fraction by dividing the numerator and denominator by 2, a greatest
common factor (GCF).
Answer 0.4 = 40% = 𝟐 /5
 Problem 2:
Express 3 7/ 8 as a decimal and as a percent.
Solution: Write as a decimal. 3 7/ 8 = 3 + 7/8
7/ 8 = 7 ÷ 8 =0.875
3 + 0.875 = 3.875
Write the mixed fraction as 3 wholes plus the fractional part.
Write the fractional part as a decimal by dividing the numerator by the
denominator. 7 ÷ 8 = 0.875 Add 3 to the decimal.
Write as a percent. 3.875 = 387.5%
Now, you can move the decimal as a percent, move the decimal point two places to
the right and write the percent (%) sign.
Answer 𝟑 𝟕/ 𝟖 = 3.875 = 38.5
 Problem 2:
Express 3.14 as a percent and as a simplified fraction.
Solution:
Write as a percent. 3.14 = 314% Move the decimal point
two places to the right to find the percent equivalent.
Write as a fraction. 314% = 314 /100
314 /100 = 314÷2 /100 ÷2 = 157/ 50 = 3 7/ 50
Replace the percent sign by a denominator of 100. Reduce the
fraction to lowest term.
Answer 3.14 = 314% = 𝟑 𝟕/ 𝟓0
 C. EXPRESSING PERCENT TO FRACTIONS AND DECIMAL
FORMS
I. How to express percent to fractions and decimal forms?
a. Express percent to a fraction.
b. Express fraction to a decimal.
Illustrative Example Problem
1: Express 25% as a simplified fraction and as a decimal.
Solution:
Write as a fraction 25% = 25/ 100 25/ 100 = 25 ÷25 /100 ÷25 = 1 /4 Since
% means “out of 100,” 25% means 25 out of 100.
You write this as a fraction, using 100 as the denominator. Simplify the
fraction by dividing the numerator and denominator by the common factor
25. Write as a decimal 25% = 25/ 100 = 0.25 Move the decimal point in the
whole number 25 two places to the left to get 0.25. Answer 25% = 𝟏 / 𝟒 = 0.25
Problem 2:
 Express 195% as a simplified fraction and as a decimal. Solution:
 Write as a fraction 195% = 195/ 100
195/ 100 = 195 ÷5 /100 ÷5 = 39/ 20 or 1 19/ 20
Replace the percent sign by a denominator of 100.
Reduce the fraction to lowest term. Change the improper fraction to a mixed
number.
Write as a decimal 195% = 195/ 100 = 1.95
Move the decimal point in the whole number 195 two places to the left to get
1.95. Answer 195% = 𝟏 𝟏𝟗 /𝟐𝟎 = 1.95
 Activity 2: Fill Me! Direction: Fill in the empty boxes with the correct percent,
decimal, or fraction. Always simplify your answer

PERCENT DECIMAL FRACTION

1. 32%
2 0.81
3 144%
4 9/10
5 1.25
6 24/25
Activity 3:
Fill Me!
Direction: Fill each blank with the correct word to make the statement
correct. Write your answer on the blank provided.
1. A number representing a part of a _________________ is called a
fraction.
2. A percent is a ratio of some number to ____________.
3. To change a fraction to a percent, first divide the numerator by the
denominator to obtain a decimal number. Then multiply the decimal
number by 100 and add a ______________sign.
4. To change a decimal number to a percent, multiply the decimal number
by ________________ and add a percent sign.
5. To change a percent to a decimal number, divide the number by 100 and
______________ the percent sign.