BUSINESS

MATHEMATICS

SELF-LEARNING MODULE
(Quarter 1 – Module 1)

1
 Expressing
Fractions to
Decimals and
Percent and
Vice Versa

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Introductory Message
For the facilitator:
Welcome to the Business Mathematics - 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 2lst
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.

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For the learner:
Welcome to the Business Mathematics - 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:
This will give you an idea of the skills or
What I Need to Know
competencies you are expected to learn in the
module.

This part includes an activity that aims to

check what you already know about the
What I Know 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.

In this portion, the new lesson will be

introduced to you in various ways such as a
What’s New story, a song, a poem, a problem opener, an
activity or a situation.
This section provides a brief discussion of the
What is It lesson. This aims to help you discover and
understand new concepts and skills.
This comprises activities for independent
practice to solidify your understandings and
What’s More skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.
This includes questions or blank
What I Have Learned sentence/paragraph to be filled in to process
what you learned from the lesson.
This section provides an activity which will
What I Can Do help you transfer your new knowledge or
skill into real life situations or concerns.

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

In this portion, another activity will be given

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

This contains answers to all activities in the

Answer Key
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!

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 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.

Specifically, you are expected to:

1. express fractions to decimal and percent forms;
2. express decimals to fractions and percent forms; and,
3. express percent to fractions and decimal forms.

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 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
1. What is the decimal form of ?
4
a. 0.20
b. 0.25
c. 0.50
d. 0.75

5
2. What is the decimal form of ?
8
a. 0.6250
b. 0.8250
c. 6.2500
d. 65.200

1
3. What is the percent form of ?
2
a. 25%
b. 30%
c. 50%
d. 75%

1
4. What is the percent form of ?
4
a. 20%
b. 25%
c. 30%
d. 40%

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5. What is the percent form of ?
40
a. 0.00425
b. 0.04250
c. 0.42500
d. 4.25000

6. What is 0.7 as a fraction?

7
a. 10
7
b. 100
7
c. 1000
70
d. 1000

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

55
a. 100

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

8. What is 0.125 in fraction?

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

9. What is the percent form of 0.65?

a. 650%
b. 6.50%
c. 65%
d. 0.65%

10. What is the percent form of 4.5?

a. 0.45%
b. 4.50%
c. 45%
d. 450%

11. What is 30% in fraction?

1
a. 3
2
b. 3
3
c. 10
3
d. 100

12. What is 95% as a fraction in lowest term?

16
a. 20
17
b.
20
18
c. 20
19
d. 20

13. What is 33% in decimal form?

a. 0.33
b. 0.333
c. 0.033
d. 0.0033

14. What is 85% in decimal form?

a. 0.85
b. 0.085
c. 0.0085
d. 0.00085

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

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

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 Expressing Fractions to 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 that 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
A fraction is a number written in the form , where a and b are whole numbers but b
𝑏
cannot be zero. The number on top, a is called numerator, and the number below, b is called
denominator.
Numerator 2
5 Denominator

In a fraction, the denominator tells the number of parts a whole is divided, while the
2
numerator indicates how many of those are taken. The fraction 5 means the unit is divided into five
2
parts and that two of the five parts are taken. Moreover, 5 also means 2 ÷ 5.

Illustrative Examples:
Kinds of Fractions Examples
Proper Fraction is a fraction less than one. Its numerator is 1 5 9
, 6 , 10
less than its denominator. 2

Improper Fraction is a fraction greater than or equal to one, 5 7 12

, ,
its numerator is greater than its denominator. 5 3 4

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

25 , 42 , 64
fraction.

1 3 7
Similar Fractions are fractions with the same denominators , ,
9 9 9

Dissimilar Fractions are fractions with different 1 3 5

,5,8
denominators 4

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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
= 4100 4.56
100

104
0.104
1000
37
0.0037
10000

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
a. 25% = 100
88
b. 88% = 100
3
c. 3% = 100

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 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!

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 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
1. 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 5 as a decimal and as a percent.

Solution:

4 Divide the numerator by the

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

Problem 2:
7
Express 38 as a decimal and as a percent.

Write the mixed fraction as 3

7 7 wholes plus the fractional
38 = 3 + 8
part.
7 Write the fractional part as a
Write as a decimal. =7÷8
8 decimal by dividing the
numerator by the
3 + 0.875 = 3.875 denominator. 7 ÷ 8 = 0.875
Add 3 to the decimal.

Now, you can move the

decimal as a percent, move
Write as a percent. 3.875 = 387.5% the decimal point two places
to the right and write the
percent (%) sign.

𝟕
Answer 3𝟖 = 3.875 = 38.5%

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 B. EXPRESSING DECIMALS TO FRACTIONS AND PERCENT FORMS
1. 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

Write as a percent.
Write as a fraction.
Answer 0.4 = 40% = 𝟓
hundredths. 40 hundredths is
40 percent.
0.4 = 0.40 = 40%
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 the decimal, 4 tenths,
4 and write 4 tenths in fraction
0.4 = 10 form.
4 4÷2 2 Simplify the fraction by
= =
10 10 ÷2 5
dividing the numerator and
denominator by 2, a greatest
common factor (GCF).
𝟐

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.

314 Replace the percent sign by a

314% = 100 denominator of 100.
Write as a fraction.
314 314 ÷2 157 7 Reduce the fraction to lowest
= 100 ÷2 = = 350
100 50
term.
𝟕
Answer 3.14 = 314% = 3𝟓𝟎

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 C. EXPRESSING PERCENT TO FRACTIONS AND DECIMAL FORMS
1. 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% means 25 out of 100.
25 You write this as a fraction,
25% = 100
using 100 as the denominator.
Write as a fraction. 25 25 ÷ 25 1
= 100 ÷ 25 = 4 Simplify the fraction by
100
dividing the numerator and
denominator by the common
factor 25.

Move the decimal point in the

25
Write as a decimal. 25% = = 0.25 whole number 25 two places
100
to the left to get 0.25.

𝟏
Answer 25% = 𝟒 = 0.25

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

Replace the percent sign by a

195 denominator of 100.
195% = 100
Write as a fraction.
195 195 ÷ 5 39 19 Reduce the fraction to lowest
= = or 120
100 100 ÷ 5 20 term. Change the improper
fraction to a mixed number.

Move the decimal point in the

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

𝟏𝟗
Answer 195% = 1𝟐𝟎 = 1.95

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 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 current 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

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 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.

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 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 4 of his monthly salary
3
on house rent and 5 of his monthly
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?

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 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. What is the decimal form of 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. What is the percent form of 8 ?
a. 0.375%
b. 3.75%
c. 37.5%
d. 375%

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5. What is the percent form of 30 ?
a. 58%
b. 60%
c. 65%
d. 70%

6. What is 0.32 as a fraction?

1
a. 8

19
 3
b. 20
8
c. 25
2
d. 3

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

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

8. What is 0.434 as a fraction in lowest term?

216
a.
500
217
b.
500
218
c. 500
219
d. 500

9. What is the percent form of 0.35?

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

10. What is the percent form of 8.2?

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

11. What is 60% as a fraction in lowest term?

3
a. 4
3
b. 5
3
c. 6
3
d. 7

12. What is 35% as a fraction in lowest term?

7
a. 20
8
b. 20
9
c. 20

20
 12
d. 20

13. What is 99% in decimal form?

a. 0.9
b. 0.99
c. 9.9
d. 9.99

14. What is 24% in decimal form?

a. 0.24
b. 0.024
c. 0.0024
d. 0.00024

15. What is 70% in decimal form?

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!

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 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
3
pizza was sliced into 12. If the girls ate 4 of the pizzas
and Mary brought home the 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 5 stars for a job well done. You are
now ready to answer the next module on solving
problems involving fractions, decimals, and percent.

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 23
What I Know What’s More
1. B Activity 2
2. A 8
3. C 1. 0.32 , 25
4. B
81
5. C 2. 81% , 100
6. A
7. B 11
8. B 3. 1.44 , 125
9. C
10. D 4. 90% , 0.9
11. C
1
12. D 5. 125% , 14
13. A
14. A 6. 96% , 0.96
15. A
What I Have What I Can Do Assessment Additional
Learned Activities
Activity 4 1. A
Activity 3 2. C 1
3
1. 20 3. B
Fraction = 4
1. whole
4. C
2. 100 Decimal =
2. PhP259,600.80 5. D
3. percent 0.25
6. C
4. 100
3. 70% 7. A Percent =
5. remove
8. B 25%
9. B
10. A
11. B
12. A
13. B
14. A
15. A
Answer Key
References
file:///E:/Business%20Mathematics.pdf (Business Mathematics Teaching Guide pp. 36-37;44-45)
Business Mathematics Dep-Ed Module

Images
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