SHS

Business Mathematics
Quarter 1,Week 1 – Module 1
Fractions, Decimals, and
Percent
Business Mathematics – SHS
Quarter 1, Week 1– Module 1: Changing Fraction to Decimal and Percent and Vice Versa

Republic Act 8293, section 176 states that: No copyright shall subsist in any work of
the Government of the Philippines. However, prior approval of the government agency or office
wherein the work is created shall be necessary for exploitation of such work for profit. Such
agency or office may, among other things, impose as a condition the payment of royalties.

Borrowed materials (i.e., songs, stories, poems, pictures, photos, brand names,
trademarks, etc.) included in this book are owned by their respective copyright holders. Every
effort has been exerted to locate and seek permission to use these materials from their
respective copyright owners. The publisher and authors do not represent nor claim ownership
over them.

Regional Director: Gilbert T. Sadsad

Assistant Regional Director: Jessie L. Amin

Development Team of the Module

Writers: OLIVIA B. BERNARDEZ, ABM Teacher, TNHS
MARISOL BOSEO, TNHS
Editors: NERISSA A. MORTEGA, HT III, San Lorenzo NHS
JULMA B. CARGULLO, MT, TNHS
HILDA J. CARLET, MT, TNHS
Language Editors: CHERRY BASILLA, TNHS
DESIREE CANICULA, TNHS
Reviewers: DIOLETA B. BORAIS, EPS, Tabaco City
JINKY VILLAREAL, EPS, Iriga City
JONJON MONTER, Principal, Sagrada HS, Iriga City
LOYD BOTOR, EPS, RO V
Layout Artist: ROWENA B. BENOYO, San Lorenzo NHS
 Business Mathematics- SHS
Quarter 1, Week 1- Module 1
Changing Fraction to Decimal and Percent and Vice Versa

INTRODUCTION

People who are engaged in different types of business 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. This helps an individual who is engaged in business to
determine or identify his/her profit or loss.

OBJECTIVES

This module is designed and written for your learning purposes. In here,
you will learn how to express a fraction into another form. To facilitate
computation in business, we usually rewrite fraction as decimal and percent. In
likewise manner, a decimal can also be expressed as fraction and percent.
Furthermore, a percent can be expressed as fraction and decimal. In
expressing a certain type of number to another type, the value of such number
does not change.

The module is divided into three lessons, namely:

• Lesson 1: Changing Fraction to Decimal and Percent
• Lesson 2: Changing Decimal to Fraction and Percent
• Lesson 3: Changing Percent to Fraction and Decimal

After going through this module, you are expected to express:

a. fractions to decimal and percent forms;
b. decimals to fraction and percent forms; and
c. percent to fraction and decimal forms.

VOCABULARY

Term Definition/Description

Decimal a fraction written in a special form whose

denominator is a power of 10 and whose
numerator is expressed by figures placed to

1
 the right of a decimal point; a Latin word
decimus, meaning tenth, from the root word
decem or 10
Fraction a part of a whole written as a ratio between
two numbers separated by a solidus (/) or a
vinculum (_).

Percent Latin adverbial phrase per centum meaning

“by the hundred”

PRE-TEST

Let’s check the knowledge that you already have regarding the lessons
in this module. Choose the letter of the best answer. Write the chosen letter on
a separate sheet of paper.
1
1. What is 8 in decimal?
A. 0.125 B. 0.12 C. 0.11 … D. 0.1

2
2. Convert 5 to percent.
A. 20% B. 25% C. 40% D. 50%

3. If you rewrite 0.1 in fraction form, what is it?

2 1 1 1
A. 5 B. 4 C. 5 D. 10

4. What is 12.5 in percent form?

A. 0.125% B. 1.25% C. 125% D. 1250%

5. What is the equivalent fraction form of 45%?

45 9 5 4
A. 50 B. 20 C. 9 D. 50

How was the test? If you got all the answers correctly, congratulations!
You are one step ahead. Now, let’s proceed and learn more…...

2
 Lesson 1
Changing Fraction to Decimal and Percent

A. Changing Fraction to Decimal

In your previous lessons on fractions, you’ve learned that solidus (/) or

a vinculum (_) separates the numerator from the denominator which
indicates division. The denominator is the divisor and the numerator is the
1
dividend, meaning to say 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

5
2. Since in the result, the digit 6,
3 is repeating, you need not
Solution: continue the process to get the
1.66 = 1.67 answer; just follow the rules in
3 5.00 rounding off numbers.
3
20
18
2
3
3.
7
Solution:

0.428 = 0.43 Since the division continues,

7 3.000 you just follow what is stated
28 above. Compute up to three
20 decimal places and round off
14 your answer to the nearest
60 hundredths.
56
4

3
B. Changing Fraction to Percent

To change fraction to percent form, first change fraction to its decimal

form (by performing division) and multiply the quotient by 100 or simply 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 use the examples given in the previous page.

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

3
3.
7

Solution:

0.428 = 0.43 0.43 0.4 3 . = 43%

7 3.000
28
20
14
60
56
4

4
 Practice Task 1

Change the following fractions to decimal.

23 36 17 16 63
1. 2. 3. 4. 5.
100 15 50 200 21

Practice Task 2

Change the following fractions to percent.

65 72 60 24 18
1. 2. 3. 4. 5.
208 81 100 72 52

Practice Task 3

Change the following fractions to decimal and percent forms.

20 35 24 12 36
1. 2. 3. 4. 5.
55 49 45 48 54

Lesson 2
Changing Decimal to Fraction and Percent

A. Changing decimal to fraction

A decimal 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 the decimal point. In converting a decimal to a fraction, write the
decimal in fraction form with the figures after the decimal point as the
numerator and the denominator in multiples of 10 (10, 100, 1000, etc.) which
represents the place value of the last digit. Then, reduce it to lowest term if
possible.

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

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

5
 2. 25.6 = _______
Solution:
6
25.6 = 25 10
Since 25.6 is read as “twenty-five
6÷2
= 25 10÷2
and six tenths”, and “and” denotes
a whole number and a proper
3 fraction, you have to write 25 as a
= 25 5
whole number, write 6 as the
numerator and 10 as the
denominator, then reduce the
answer to its lowest term.
3. 0.12342 = _________
Solution:
12342
0.12342 = 100,000 You count the number of digits after the
decimal point. The number of digits in the
12342÷2 numerator becomes the number of zeroes
= 100,000÷2
in the denominator. Then, reduce the
answer to lowest term.
=

B. Changing decimal to percent

To convert decimal to percent, multiply the given decimal number by

100 or simply move the decimal point two places to the right and affix the
percent sign (%).

Examples:
1. 0.75 = _____ %
0.75(100) = 75%
Solution:

2. 1.4785 = _____%
1.4785 (100) = 147.85%
Solution:

3. 35.6 = ______%
35.6(100) = 3560%
Solution:

6
 Practice Task 1

Change the following decimal to fraction.

1. 0.005 2. 0.35 3. 1.75 4. 18.5 5. 33.56

Practice Task 2

Change the following decimal to percent.

1. 4.96 2. 10.35 3. 11.75 4. 101.5 5. 67.25

Practice Task 3

Change the following decimal to fraction then to percent.

1. 10.05 2. 0.85 3. 7.125 4. 88.001 5. 11.44

Lesson 3
Changing Percent to Fraction and Decimal

A. Changing percent to fraction

To convert percent to fraction, we first change it to decimal by dividing it

by 100, then change the decimal to fraction using the place value of the last
digit as denominator, and reduce it to lowest term.

Look at the examples below:

1. 18% = _______
Solution:

7
 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

B. Changing percent to decimal

To convert percent to decimal, divide the given percent by 100 or simply

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% = __________
= 0.25/100 = 0.0025 You can add
Solution: zero/es to the left in
moving the decimal
point.
2. 47.8% = __________
= 47.8/100 = 0.478
Solution:

3. 105% = _________
In this example, the
= 105/100 = 1.05 decimal point is after the
Solution: digit 5. So when you
move the decimal point
to the left, the answer is
1.05.

8
 Practice Task 1

Change the following percent to decimal, then to fraction.

1.0.05% 2. 53.5% 3. 1750% 4. 7.95% 5. 356.5%

Practice Task 2

Change the following percent to decimal, then to fraction.

1. 35% 2. 37.55% 3. 605% 4. 401% 5. 89.750%

Practice Task 3

Change the following percent to decimal, then to fraction.

1. 556% 2. 99% 3. 291.1% 4. 101.1% 5. 75.05%

POST-TEST

Let’s check your knowledge gained from studying the lessons in this
module. Choose the letter of the best answer. Write the chosen letter on a
separate sheet of paper.
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. B. 5 C. 6 D. 5
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. 20 B. 3 C. 2 D. 3

ASSIGNMENT

Rewrite the following terms in two other different ways.

5
1. 2.78.5% 3. 0.014
20

9
ANSWER KEYS

PRE-TEST
1. A 2. C 3. D 4. D 5. B
Practice Task 1
Decimal form Percent Form
1. 0.23 23%
2. 0.625 62.5%
3. 0.56 56%

Practice Task 2
Percent form Fraction Form
1
1. 0.5% 200
7
2. 35% 20
3 7
3. 175% 1 4 𝑜𝑟 4

Practice Task 3
Decimal form Fraction Form
1
1. 0.0005 2000
107
2. 0.535 200
11
3. 17.55 17 20

POST-TEST
1. A 2. D 3. B 4. B 5. C

REFERENCES

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

10