Business Mathematics - SHS Grade 11

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FRACTIONS, DECIMALS, AND PERCENT

Introduction

People who are engaged in different types of businesses have to learn about fractions,
decimals, percent, and the four fundamental operations applied. These terms are commonly
used and talked about when capital, share or stocks are involved. These help an individual
who is engaged in business to determine or identify his/her profit or loss.

Learning Competency

Express fractions to decimal and percent forms, decimals to fractions and percent
forms, and percent to fractions and decimal forms.

Activities

Lesson 1
Changing Fraction to Decimal and Percent

A. Changing Fraction to Decimal

In the previous lessons that you had regarding fractions, you learned that what
separates the numerator and denominator is called solidus (/) or a vinculum (_) which indicate
division. The denominator is the divisor and the numerator is the dividend, meaning to say
1
when we have 2, we simply divide 1 by 2. For consistency purposes, if the result is non-
terminating, you just compute up to three decimal places and round off your answer to the
nearest hundredths.
Take a look at the following examples:
4
1. 5
Solution:
0.8
5 4.0
40
0

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 5
2. Since in the result, the digit 6,
3
Solution: is repeating, you need not
1.66 = 1.67 continue the process to get the
3 5.00 answer; just follow the rules in
rounding off numbers.
3
20
18
2
3
3. 7
Solution:
0.426 = 0.43
Since the division continues,
7 3.000
28 you just follow what is stated
above, to compute up to three
20 decimal places and round off
14 your answer to the nearest
60 hundredths.
56
4

B. Changing Fraction to Percent

To change fraction to percent form, first change fraction to its decimal form (by
performing division) and then move the decimal point two places to the right and affix
the percent sign (%). For consistency purposes, if the result is a repeating decimal,
round your answer to the nearest hundredths.

Let’s make use of the fraction examples above.

4
1.
5
Solution:
0.8 0.8 0.8 0 = 80%
5 4.0
40 By moving the decimal point two units to
0 4
the right, is 0.8 in decimal and 80% in
5
5 percent form.
2. 3
Solution:
1.66 = 1.67 1.67 1. 6 7 . = 167%
3 5.00
3
20
18
2

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 3
3.
7
Solution:
0.426 = 0.43 0.43 0.4 3 . = 43%
7 3.000
28
20
14
60
56
4

Lesson 2
Changing Decimal to Fraction and Percent

A. Changing decimal to fraction

In the definition of a decimal, it is a fraction written in a special form whose
denominator is a power of 10 and whose numerator is expressed by figures placed to
the right of a decimal point. In this case, to convert decimal to fraction, we convert a
decimal to a fraction with a denominator in multiples of 10 (10, 100, 1000, etc.) and
reduce it to lowest term.

Look at the examples below on how to change decimals to fraction:

1. 0.13
Solution:
13
0.13 = 100 Since 0.13 is read as “thirteen hundredths”
we write the denominator 100.

2. 25.6
Solution:
6
25.6 = 25 10 Since 25.6 is read as “twenty-five and six
6÷2 tenths”, and “and” denotes a whole number
= 25 10÷2 and a proper fraction, you have to write 25 as
3 a whole number and then write 6 as the
= 25 5 numerator and 10 as the denominator then we
reduce the answer to its lowest term.

3. 0.12342
Solution:
12342 You can count the number of digits after the
0.12342 = 100,000 decimal point. The number of digits in the
12342÷2
= 100,000÷2 numerator becomes the number of zeroes in
the denominator. We then reduce the answer
6151 to lowest term.
= 50,000

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 B. Changing decimal to percent
To convert decimal to percent, we simply move the decimal point two places to
the right and affix the percent sign (%).
Examples:
1. 0.75
Solution:
0.75 = 0. 7 5. = 75%
2. 1.4785
Solution:
1.4785 = 1. 4 7 .85 = 147.85%
3. 35.6
Solution:
35.6 = 35.6 0. = 3560%

Lesson 3
Changing Percent to Fraction and Decimal

A. Changing percent to fraction

To convert percent to fraction, we first change percent to decimal, then change
the decimal to fraction and reduce it to lowest term.
Look at the examples below:
1. 18%
Solution:
18
18% = 0.18 = 100
18÷2
= 100÷2
9
= 50

2. 180.5%
Solution:
805
180.5% = 1.805 = 1 1000
805÷5
= 1 1000÷5
161
= 1 200
3. 0.375%
Solution:
375
0.375% = 0.00375 = 100,000
375÷125
= 100,000÷125
3
=
800

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 B. Changing percent to decimal
To convert percent to decimal, we move the decimal point two places to the left
and drop the percent sign (%). This is the opposite of converting decimal to percent.

Study the following examples:

1. 0.25%
Solution:
0.25% = 0. 0 0 .25 = 0.0025
You can add zero/es to the
2. 47.8%
left in moving the decimal
Solution:
point.
47.8% = 0 . 4 7. 8 = 0.478
3. 105%
Solution: In the example here, the
105% = 1. 0 5 = 1.05 decimal point is after the digit
5. So when you move the
decimal point to the left, the
answer is 1.05

Practice Exercises
A. Change the following fractions to decimal then to percent.
23 5 5
1. 2. 3.
100 8 9
B. Change the following decimal to percent then to fraction.
1. 0.005 2. 0.35 3. 1.75
C. Change the following percent to decimal then to fraction.
1. 0.05% 2. 53.5% 3. 1750%

Evaluation
Let’s check the amount of knowledge that you gained from studying the lessons in this
learning packet. Choose the letter of the correct answer by writing the chosen letter on a
separate sheet of paper. You need to show your solution.
1
1. What is 4 in decimal?
A. 0.25 B. 0.40 C. 1. 4 D. 4.1
3
2. Convert 6 to percent.
A. 20% B. 25% C. 40% D. 50%
3. If you rewrite 0.6 in fraction form, what is it?
2 3 5 6
A. 5 B. 5 C. 6 D. 5
4. What is 0.75 in percent form?
A. 750% B. 75% C. 7.5% D. 0.75%
5. What is the equivalent fraction form of 150%?
3 1 3 4
A. B. C. D.
20 3 2 3

Answer Key
Practice Exercises
A. Decimal form Percent Form
1. 0.23 23%
2. 0.625 62.5%
3. 0.56 56%

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 B. Percent form Fraction Form
1
1. 0.5% 200
7
2. 35% 20
3 7
3. 175% 1 𝑜𝑟
4 4
C. Decimal form Fraction Form
1
1. 0.0005
2000
107
2. 0.535 200
11
3. 17.55 17 20

Evaluation
1. A 2. D 3. B 4. B 5. C

Reflection

I have learned that ____________________________________________________

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I wish to ask my teacher about __________________________________________

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References
1. Lopez, B. R. C. Business Math Textbook for SHS, 2016. Vibal Group Inc., pp. 32-34
2. Lopez-Mariano, N. D. Business Mathematics 1st edition 2016, Rex Bookstore, pp.39-47
3. Perez, Marjoseph H. et. al, 21st Century Mathletes Textbook for Grade 6, pp.70-77

Development Team

Writer: OLIVIA B. BERNARDEZ, T-III

Editors/Reviewers: PAULO C. MOJOS, T-II

MARIA ASUNCION T. BRIZUELA, T-II
REYNALDO C. CAÑEZO JR, MT-I
JULMA B. CARGULLO, MT-I
DIOLETA B. BORAIS, EPS-I Mathematics

Layout Artist: ROSE ANN B. FLORENCIO, SST-I

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