11

Business
Mathematics
Quarter 1 – Module 1:
Expressing Fractions to
Decimals and Percent
and Vice Versa
Business Mathematics – Grade 11
Self-Learning Module (SLM)
Quarter 1 – Module 1: Expressing Fractions to Decimals and Percent and Vice Versa
First Edition, 2020

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 11

Business
Mathematics
Quarter 1 – Module 1:
Expressing Fractions to
Decimals and Percent
and Vice Versa
Introductory Message
For the facilitator:

Welcome to the Business Mathematics for Grade 11 Self-Learning Module (SLM) on

Expressing Fractions to Decimals and Percent and Vice Versa!

This module was collaboratively designed, developed and reviewed by educators both
from public and private institutions to assist you, the teacher or facilitator in helping
the learners meet the standards set by the K to 12 Curriculum while overcoming
their personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners into guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st century skills while taking into consideration
their needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies that will help you in guiding the learners.

As a facilitator you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to
manage their own learning. Furthermore, you are expected to encourage and assist
the learners as they do the tasks included in the module.

2
For the learner:

Welcome to the Business Mathematics – Grade 11 Self-Learning Module (SLM) on

Expressing Fractions to Decimals and Percent and Vice Versa!

The hand is one of the most symbolized part of the human body. It is often used to
depict skill, action and purpose. Through our hands we may learn, create and
accomplish. Hence, the hand in this learning resource signifies that you as a learner
is capable and empowered to successfully achieve the relevant competencies and
skills at your own pace and time. Your academic success lies in your own hands!

This module was designed to provide you with fun and meaningful opportunities for
guided and independent learning at your own pace and time. You will be enabled to
process the contents of the learning resource while being an active learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in the
module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways such as a
story, a song, a poem, a problem opener, an
activity or a situation.

What is It This section provides a brief discussion of

the lesson. This aims to help you discover
and understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to
process what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or skill
into real life situations or concerns.

3
 Assessment This is a task which aims to evaluate your
level of mastery in achieving the learning
competency.

Additional Activities In this portion, another activity will be given

to you to enrich your knowledge or skill of the
lesson learned. This also tends retention of
learned concepts.

Answer Key This contains answers to all activities in the

module.

At the end of this module you will also find:

References This is a list of all sources used in developing

this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of the
module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not
hesitate to consult your teacher or facilitator. Always bear in mind that you are
not alone.

We hope that through this material, you will experience meaningful learning
and gain deep understanding of the relevant competencies. You can do it!

4
 What I Need to Know

This module was designed and written with you in mind. It is here to help you
master the expressing fractions to decimals and percent and vice versa. The scope of
this module permits it to be used in many different learning situations. The language
used recognizes the diverse vocabulary level of students. The lessons are arranged
to follow the standard sequence of the course. But the order in which you read them
can be changed to correspond with the textbook you are now using.

In this module, you will be able to:

 express:
a. fractions to decimal and percent forms;
b. decimals to fractions and percent forms; and,
c. percent to fractions and decimal forms.

5
 What I Know

Before we start this module, let us check first what you have learned about
expressing fractions to decimals and percent and vice versa by answering the
questions below.

Direction: Encircle the letter of the correct answer.

1. What is the decimal form of 1

?
4
a. 0.20
b. 0.25
c. 0.5
d. 0.75

5
2. Which of the following is equivalent to ?
8
a. 0.625
b. 0.825
c. 6.250
d. 65.20

3. What is the percent form of 1?

2
a. 25%
b. 30%
c. 50%
d. 75%
1
4. Which is the percent for ?
4
a. 20%
b. 25%
c. 30%
d. 40%

17
5. What is the percent form of ?
40
a. 0.425%
b. 4.25%
c. 42.5%
d. 425%

6
 6. Which is the fraction for 0.7?
7
a.
10
7
b.
100
7
c.
1000
d. 70
1000

7. What is 0.55 as a fraction in lowest term?

a. 55
100
b. 11
20
c. 55
1000
5
d.
10

8. Which is the fraction for 0.125?

3
a.
8
1
b.
8
3
c.
5
1
d.
7

9. Which of the following is equivalent to 0.65? a.

650%
b. 6.5%
c. 65%
d. 0.65%

10. Express 4.5 in percent form.

a. 0.45%
b. 4.5%
c. 45%
d. 450%

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 11. Express 95% as a fraction in lowest term.
a. 16
20
b. 17
20
c. 18
20
d. 19
20

12. A shirt is discounted at 30% of its regular price. Which value is equivalent to
30%?
1
a.
3
2
b.
3
3
c.
10
3
d.
100

13. If you were to convert 33% in decimal form, what does it looks like?
a. 0.33
b. 0.333
c. 0.033
d. 0.0033

14. Due to Covid-19 pandemic, only 85% of the previous students enrolled in a
particular school. What is 85% in decimal form?
a. 0.85
b. 0.085
c. 0.0085
d. 0.00085

15. In a certain section, 40% of the students preferred modular learning

modalities. What is 40% in decimal form?
a. 0.4
b. 0.04
c. 0.004
d. 0.0004

Great job! You have finally gauged your knowledge about expressing fractions
to decimals and percent and vice versa.

8
 Lesson Expressing Fractions to

1 Decimals and Percent

and Vice Versa
In this module, you will learn about the concepts of fractions, decimals and
percent. All numbers involving parts of a whole can be represented using fractions,
decimals, and percent related to business.

What’s In

Hello! How are you? I am glad that you are indeed excited to take this module
as you start this subject by reviewing what you have learned on expressing fractions,
decimals and percent. It is necessary for us to learn how to express one of these
forms to another. So, let us recall on the following terms for you to better understand
the lessons in this module.

A. CONCEPT OF FRACTION

A fraction is a number written in the form 𝐚 , where a and b are whole numbers
𝐛
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
2
the numerator indicates how many of those are taken. The fraction means the unit
5
2
is divided into five parts and that two of the five parts are taken. Moreover, also
5
means 2 ÷ 5.

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Illustrative Examples:

Kinds of Fractions Examples

Proper fraction is a fraction less than one. Its

numerator is less than its 1 5 9
denominator. 2, 6, 10

Improper fraction is a fraction greater than or equal to

one. Its numerator is greater than its 5 7 12
denominator. 5, 3, 4

Mixed number is the sum of a whole number and a 1 1 3

2 , 4 , 6
proper fraction. 5 2 4

Similar fractions are fractions with the same

1 3 7
denominators 9, 9, 9

Dissimilar fractions are fractions with different

1 3 5
denominators. 4, 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
0.1
10
2
0.02
100
456 56 4.56
100 = 4 100
104
0.104
1000
37
0.0037
10000

1
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.

Illustrative Example:
25 88 3
a. 25% = b. 88% = c. 3% =
100 100 100

What’s New

Great Job! You have learned in your previous lesson about the concepts of
fractions, decimals and percent. This time, you will learn more about this as we
continue to express fractions to decimals and percent and vice versa. Before we
proceed with the discussions, do the following activity to check your understanding
on the basic concepts of fractions, decimals and percent.

Activity 1: Complete Me!

Direction: Complete the table below. Write the corresponding equivalents in the box.

Fraction Decimal Percent

𝟏
1.
𝟓
𝟑
2.
𝟐𝟎
𝟗
3.
𝟏𝟎𝟎
4. 0.4

5. 0.12

6. 5.4

7. 34%

8. 115%

9. 4.5%

Alright! Keep the fire burning!

1
 What is It

Fantastic! The previous activity gave us the idea that we can express fractions,
decimals and percent in other forms. So now, let us discuss how to express
fractions to decimals and percent and vice versa.

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:
4
Express as a decimal and as a percent.
5
Solution:

Divide the numerator by the

Write as a decimal.
4
= 4÷5
5 denominator. 4 ÷ 5 = 0.8
To write the decimal as a percent, move
Write as a percent. 0.8 = 80% the decimal point two places to the
right.
𝟒
Answer = 0.8 = 80%
𝟓

Problem 2:
7
Express 3 as a decimal and as a percent.
8
Solution:

Write as a decimal.
Write as a percent.
Answer
7 7
3 = 3+ Write the mixed fraction as 3 wholes
8 8 plus the fractional part.
Write the fractional part as a decimal
7
= 7÷8 by dividing the numerator by the
8
denominator. 7 ÷ 8 = 0.875
3 + 0.875 = 3.875 Add 3 to the decimal.
Now, you can move the decimal as a
percent, move the decimal point two
3.875 = 387.5%
places to the right and write the
percent (%) sign.
𝟕
𝟑 = 3.875 = 38.5%
𝟖

1
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 0.4 as 0.40, which is 40

hundredths. 40 hundredths is 40
0.4 = 0.40 = 40% percent.
Write as a percent
You can also move the decimal point
two places to the right to find the
percent equivalent.
To write 0.4 as a fraction, you read
4
0.4 = the decimal, 4 tenths, and write 4
10 tenths in fraction form.
Write as a fraction
Simplify the fraction by dividing the
4 4÷2 2 numerator and denominator by 2, a
10 = 10 ÷2 = 5 greatest common factor (GCF).
𝟐
Answer 0.4 = 40% =
𝟓

Problem 2:
Express 3.14 as a percent and as a simplified fraction.

Solution:

Move the decimal point two

Write as a percent. 3.14 = 314% places to the right to find the
percent equivalent.
Replace the percent sign by a
314
314% = denominator of 100.
Write as a fraction. 100
314 314÷2 157 7 Reduce the fraction to lowest
100 = 100 ÷2 = 50 = 3 50 term.
𝟕
Answer 3.14 = 314% = 𝟑
𝟓𝟎

1
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:

Since % means “out of 100,” 25%

25
25% = means 25 out of 100. You write this
100 as a fraction, using 100 as the
denominator.
Write as a fraction

25 25 ÷25 1 Simplify the fraction by dividing the

100 = 100 ÷25 = 4 numerator and denominator by the
common factor 25.
25
25% = = 0.25 Move the decimal point in the whole
Write as a decimal 100 number 25 two places to the left to
get 0.25.
𝟏
Answer 25% = = 0.25
𝟒

Problem 2:
Express 195% as a simplified fraction and as a decimal.

Solution:
195
195% = Replace the percent sign by a
100 denominator of 100.

Write as a fraction 195 195 ÷5 39 Reduce the fraction to lowest

19
100 = 100 ÷5 = 20 or 1 20 term. Change the improper
fraction to a mixed number.

195 Move the decimal point in the

Write as a decimal 195% = = 1.95 whole number 195 two places
100
to the left to get 1.95.
𝟏𝟗
Answer 195% = 𝟏 = 1.95
𝟐𝟎

1
 What’s More

Alright! We have already discussed the steps on how to express fractions to

decimals and percent and vice versa. At this moment, be ready for our next activity.
Here, you will be able to use what you have learned from our previous discussions.
You can do this!

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%

𝟗
4.
𝟏𝟎

5. 1.25

𝟐𝟒
6.
𝟐𝟓

1
 What I Have Learned

Awesome! Now, let us check your understanding based on the discussions

about expressing fractions to decimals and percent and vice versa. Answer all the
activities below and let us see how much you have learned.

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.

1
 What I Can Do

Well done! Now, here is another activity that will enable you to apply the lesson
on expressing fractions to decimals and percent and vice versa by solving real–life
problems. It is time to test and apply the knowledge from the discussions and
activities.

Activity 4: Answer Me!

Direction: Read and solve each problem carefully. Write your answer in the box
adjacent to the given problem.

Given Problem Solutions

1
1. Richard spends of his monthly salary
4
3
on house rent and of his monthly
5
salary on food, utilities, and
transportation. He saves the rest.
What part of his monthly salary does
he save?

2. Joey has PhP286,300.00 in his bank

account. If he buys a laptop worth
PhP21,499.95, a bag worth
PhP3,499.75, and an external hard
drive worth PhP1,699.50, how much
will be left in his account?

3. Sarah got 35 correct answers on their

50 – item Math Test. What percent of
the test did she answer correctly?

1
 Assessment

Bravo! You have come this far. Before we end this module, let us evaluate what
you have learned about expressing fractions to decimals and percent and vice versa
by answering the following questions below.

Direction: Read and understand each item very carefully. Then, encircle the letter of
the correct answer.

3
1. What is the decimal form of ?
5
a. 0.6
b. 0.65
c. 0.7
d. 0.75

9
2. Which of the following is equivalent to ?
25
a. 0.32
b. 0.34
c. 0.36
d. 0.40

4
3. What is the percent form of ?
10
a. 4%
b. 40%
c. 400%
d. 4000%

3
4. Which is the percent for ?
8
a. 0.375%
b. 3.75%
c. 37.5%
d. 375%
21
5. What is the percent form of ?
30
a. 58%
b. 60%
c. 65%
d. 70%

1
 6. Which is the fraction for 0.32?
1
a.
8
3
b.
20
8
c.
25
2
d.
3

7. What is 0.65 as a fraction in lowest term?

a. 13
20
b. 13
40
c. 65
100
d. 65
1000

8. Which is the fraction for 0.434?

216
a.
500

217
b. 500

218
c. 500

219
d. 500

9. Which of the following is equivalent to 0.35?

a. 3.5%
b. 35%
c. 350%
d. 355%

10. Express 8.2 in percent form.

a. 820%
b. 82%
c. 8.2%
d. 0.82%

1
 11. Express 35% as a fraction in lowest term.
7
a.
20
8
b.
20
9
c.
20
d. 12
20

12. A camera is discounted at 60% of its regular price. Which value is equivalent
to 60%?
3
a.
4
3
b.
5
3
c.
6
3
d.
7

13. If you were to convert 99% in decimal form, what does it looks like?
a. 0.9
b. 0.99
c. 9.9
d. 9.99

14. Due to Covid-19 pandemic, only 24% of the previous students did not
enrolled in a particular school. What is 24% in decimal form?
a. 0.24
b. 0.024
c. 0.0024
d. 0.00024

15. If you were to convert 70% in decimal form, what does it looks like?
a. 0.7
b. 0.07
c. 0.007
d. 0.0007

Great work in finishing the quiz! You have worked really hard to get this far.
You are amazing!

2
 Additional Activities

Congratulations, you made it! I know you have learned a lot from this module
about expressing fractions to decimals and percent and vice versa. But for more
additional activities, let us apply these skills in real-life situations.

Direction: Read and analyze the problem carefully. Answer it by showing your
complete solutions.
Problem:

Mary treated her friends Trisha, Ellen, and

Beatrice in a pizza parlor. She ordered 2 large
pizzas. Each pizza was sliced into 12. If the girls
ate 3 of the pizzas and Mary brought home the
4
remaining slices for her sisters, how many slices of
pizza did her sisters receive? Express your answer
in fraction, decimal and percent form.

Solutions:

Excellently Done! You did well on this module! Keep going.

Here are your 3 stars for a job well done. You are now ready to answer the n

2
 Answer Key

References
Lopez, B.R., Lundag, L. Dagal, K.A. & Garces, I.J. (2016). Business Math Textbook.
Quezon City: Vibal Group, Inc. pp. 2 – 44

Business Mathematics Teaching Guide pp. 36 – 37; 44 – 45

2
 DISCLAIMER
This Self-Learning Module (SLM) was developed by DepEd SOCCSKSARGEN
with the primary objective of preparing for and addressing the new normal.
Contents of this module were based on DepEd’s Most Essential Learning
Competencies (MELC). This is a supplementary material to be used by all
learners of Region XII in all public schools beginning SY 2020-2021. The
process of LR development was observed in the production of this module.
This is version 1.0. We highly encourage feedback, comments, and
recommendations.

For inquiries or feedback, please write or call:

Department of Education – SOCCSKSARGEN Learning Resource Management System (LRMS

Regional Center, Brgy. Carpenter Hill, City of Koronadal Telefax No.: (083) 2288825/ (083) 2281
Email Address: