FRACTIONS TO DECIMALS AND

PERCENT FORMS AND VICE-VERSA

for Business Mathematics
Senior High School (ABM)
Quarter 1 / Week 1

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 FOREWORD

This Self Learning Kit will serve as a guide in expressing

fractions to decimals and percent forms, and vice versa. It
will be your aid as you learn new ideas and enrich your
existing knowledge about mathematical and business
concepts.

In this learning kit you will gain knowledge in expressing

fractions to decimals and percent forms, and vice versa.
 OBJECTIVES:
At the end of the lesson, the students are expected to:
K: state the rules in expressing fractions and decimals
and percent forms and vice versa;
S: 1. illustrate how fractions can be transformed to
decimals and
2. illustrate how decimals and percentages can be
transformed to fractions
A: appreciate the techniques in expressing fractions to
decimals and percent forms and vice versa

LEARNING COMPETENCY:
Expresses fractions to decimals and percent forms, and
vice versa (ABM_BM11FO-Ia-2 to Ib-3)

I. What Happened
REVIEW
In solving problems, it is sometimes necessary to convert all of the values
into the same type of expression. In the succeeding discussions, one might
need the solutions expressed as decimals, fractions, or percentages.

PRE-TEST:
Fill in the table below:
FRACTIONS DECIMALS PERCENTAGES

0.80
17.20%

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II. What You Need to Know
DISCUSSION
How to do this?

CONVERTING FRACTIONS TO DECIMALS

There are two ways to convert fractions to decimals:

(i) Convert first the fraction to an equivalent fraction whose denominator is a
power of 10 then convert to decimal.

Examples: 1) hence,

2) hence,

(ii) Perform the usual long division wherein the numerator is the dividend
and the denominator is the divisor.

From previous examples, we have

Fractions can be converted into decimal numbers just by dividing the

numerator by the denominator.
For example:
● ½ = 1 divided by 2 = 0.5
● ¾ = 3 divided by 4 = 0.75
● 3 7/8 =3.875 (ignore the whole number and divide the numerator
by the denominator: 7 divided by 8 = 0.875, + 3=3.875)

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 Note that some numerators cannot evenly divided by the denominator,
2/3, for example, if you divide two into three, you get 0.666666666…going
on forever. These “recurring decimals” are usually rounded off to the
nearest tenth (0.7), hundredth (0.67), or thousandth (0.667).

CONVERTING DECIMALS TO FRACTIONS

The digits to the right of the decimal point in a decimal number are already
a fraction, since those place values represents tenths, hundredths, thousandths,
and so on. All you really need to do is cancel the fraction down to simplify it.
Example:

● 12.5 is which can be canceled to .

● 3.125 is , which can be canceled .

How to do this?

(i) To convert a terminating decimal to a fraction, apply the concept

of place value.

Examples: 1)

2)

(ii) To convert a repeating decimal to a fraction, refer to the

examples below.

Examples: 1) Convert the repeating decimal 0. to a

fraction.

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 Solution: Let

multiply the equation by 10

9x = 3

Therefore or .

.
2) Show that the repeating decimal 1.262626…

or is equal to

Solution: Let .

multiply the equation by 100

99x = 125

Therefore .

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 1)Convert to a fraction

Let .

multiply the equation by 10,000

9990x = 5476

🡺 x= or

Therefore .

CONVERTING DECIMALS TO PERCENTAGES

Turning decimals into percentages is relatively simple.
How to do this?

Rule : Multiply the decimal by 100% . This is equivalent to moving the decimal
point two places to the right and appending the % sign.

Examples: 1) 0.35 = 35%

2) 0.175 = 17.5%

3) 1.2 = 120%
4) 0.948 = 94.8%
5) 0.3 = 30% (Add a zero, so you can move the decimal
point two places.)
6) 4.75 =475% (Note that a whole number represents 100%.)

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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
with100.

CONVERTING PERCENTAGES TO DECIMALS

Percentages are always expressed in hundredths. So you can write them in terms
of place value. For example, 75% is 75/100, 0.75.

How to do this?

Rule: Divide the percent by 100% . This is equivalent to moving the decimal
point two places to the left and dropping off the % sign.
Examples:
1) 75% = .75
2) 1.468% = .01468
3) 239% = 2.39
As a practical matter, all you have to remember is that the decimal point gets
moved two places to the left to convert a percentage to a decimal number.
More examples:
4)25% = 0.25
5) 5% = 0.05 (Add a zero, so you can move the decimal point
two places.)
6)178% = 1.78 (Note that when a number is above100%, there
will be whole numbers in the decimal number.)

CONVERTING PERCENTAGES TO FRACTIONS

Percentages are fractions of a whole, just like decimal numbers. You can easily
make a percentage into a fraction just by putting the number over 100.

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 How to do this?

For example 50% is just 50 out of 100, 50/100. Then the fraction can be simplified
by canceling.
1) 50% = 50/100 = ½
2) 2.5% = 25/1000 (Note that the numerator and denominator were
both multiplied by 10 to get rid of the decimal point in the
numerator.) =1/40

3) 435% = 425/100 =17/4=4 (Note that when a percentage is

above 100, the solution will be an improper fraction or mixed
number.)

CONVERTING FRACTIONS TO PERCENTAGES

How to do this?

Rule: To convert a fraction to a percentage, the denominator must be

changed to 100. For example, to convert the fraction ½ to a percentage, the
numerator and the denominator would both have to be multiplied by 50: ½ =
50/100, which is 50%. This can be done more easily by dividing the numerator by
the denominator (converting the fraction to a decimal), and then converting the
quotient into a percentage. For example, 2/5= 2 divided by 5 = 0.4=40% (See

converting decimals to percentages).

Examples: 1)

2)

3)

4) 3/8 = 0.375 = 37.5%

5) 5/16= 0.3125= 31.25%
6) 7/3= 2.333(rounded to the nearest thousandths) = 233.3%
7) 1 ¾= 1.75% = 175%
(Fractions and Decimals n.d.)
III. What I Have Learned
EVALUATION:
Convert the following as indicated:
GIVEN CONVERT INTO ANSWER
1) 0.701 FRACTION
2) 0.99 FRACTION
3) 0.86 FRACTION
4) .314 FRACTION
5) 0.716 FRACTION
6)
17
DECIMAL
20

7)
4
DECIMAL
5

8)
6
DECIMAL
16

9)
3
DECIMAL
10

10)
5 DECIMAL
8

11) 0.93 PERCENTAGE

12) 0.365 PERCENTAGE
13) 1.22 PERCENTAGE
14) 4.37 PERCENTAGE
15) 8.025 PERCENTAGE
16) 71% DECIMAL
17) 34.2% DECIMAL
18) 7.65% DECIMAL
19) 186% DECIMAL
20) 93.07% DECIMAL
21) 9/20 PERCENTAGE
22) 2/5 PERCENTAGE

23) 21/50 PERCENTAGE

24) 6¾ PERCENTAGE
25) 9/4 PERCENTAGE
26) 12.5% FRACTION
27) 160% FRACTION
28) 14% FRACTION
29) 70% FRACTION
30) 33.3% FRACTION
 ANSWER KEY

PRE-TEST POST TEST

p
FRACTIONS DECIMALS PERCENTAGES GIVEN CONVERT INTO ANSWER
.57 57% 1) 0.701 FRACTION 701/1000
4/5 80% 2) 0.99 FRACTION 99/100
43/250 0.172 17.20% 3) 0.86 FRACTION 43/50
4) .314 FRACTION 157/500
5) 0.716 FRACTION 179/250
DECIMAL .85
6)
DECIMAL .80
7)
DECIMAL .375
8)
DECIMAL .3
9)
DECIMAL .625
10)
11) 0.93 PERCENTAGE 93%
12) 0.365 PERCENTAGE 36.5%
13) 1.22 PERCENTAGE 122%
14) 4.37 PERCENTAGE 437%
15) 8.025 PERCENTAGE 802.5%
16) 71% DECIMAL .71
17) 34.2% DECIMAL .342
18) 7.65% DECIMAL .0765
19) 186% DECIMAL 1.86
20) 93.07% DECIMAL .9307
21) 9/20 PERCENTAGE 45%
22) 2/5 PERCENTAGE 40%
23) 21/50 PERCENTAGE 42%
24) 6¾ PERCENTAGE 675%
25) 9/4 PERCENTAGE 225%
26) 12.5% FRACTION 1/8
27) 160% FRACTION 8/5
28) 14% FRACTION 7/50
29) 70% FRACTION 7/10
30) 33.3% FRACTION 1/3
SYNOPSIS

This SLK (Self Learning Kit) is about expressing fractions to decimals and
percent forms, expressing decimals to fractions and decimal forms,
and expressing percent to fractions and decimal forms. Here you will
learn the rules in expressing each form to another.
As you go over the discussion and exercises, you will appreciate its
importance and usage to business operations as it requires specific
mathematical skills.
Find enjoyment in learning this SLK and go over the discussion
and examples if you have not yet mastered a concept.

ABOUT THE AUTHOR

MERCYDITHA D. ENOLPE received her

undergraduate degree and master’s degree from
Negros Oriental State University (NORSU). She is
currently pursuing her Ph.D. Math Education degree
of that same University. Mrs. Enolpe is presently the
Teacher In-Charge-SHS Department of Jose Marie
Locsin MHS, Zamboanguita District. At the same
time, handling mathematics subjects of the school.
She has contributed significantly in the crafting of the
Daily Lesson Log for teachers in the Division of Neg.
Or, specifically General Mathematics subject. She
is also the District Planning Coordinator-SHS of the
District of Zamboanguita.
 DEPARTMENT OF EDUCATION
SCHOOLS DIVISION OF NEGROS ORIENTAL

SENEN PRISCILLO P. PAULIN, CESO V

Schools Division Superintendent

JOELYZA M. ARCILLA, EdD

Assistant Schools Division Superintendent

MARCELO K. PALISPIS, EdD

Assistant Schools Division Superintendent

NILITA L. RAGAY, Ed.D.

OIC - Assistant Schools Division Superintendent
CID Chief

ROSELA R. ABIERA
Education Program Supervisor – (LRMS)

ELISA L. BAGUIO, EdD

Education Program Supervisor – MATHEMATICS

MARICEL S. RASID
Librarian II (LRMDS)

ELMAR L. CABRERA
PDO II (LRMDS)

MERCYDITHA D. ENOLPE
Writer

CHRISTIAN EVEN D. SANTILLAN

Lay-out Artist
________________________________
ALPHA QA TEAM
LITTIE BETH S. BERNADEZ
RONALD G. TOLENTINO

BETA QA TEAM
ELIZABETH A. ALAP-AP
EPIFANIA Q. CUEVAS
NIDA BARBARA S. SUASIN
VRENDIE P. SYGACO
MELBA S. TUMARONG
HANNAHLY I. UMALI

ENHANCEMENT TEAM
ANGELICA G. ZAMBRANO
DONNA D. FRANCISCO
 REFERENCES

Basic Business Mathematics. The Seeds of Learning. OxfordCambridge.Org.

Retrieved July 15, 2020
http://SlideShare.net/OxfordCambridge

DepEd Link for Curriculum Guide

Retrieved July 10, 2020
http://www.deped.gov.ph/sites/default/files/ABM Business%20Math%20CG2.pdk

Fractions and Decimals

Retrieved July 15, 2020
http://ncert.nic.in/ncerts/l/gemp102.pdf