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

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 module 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.

Development Team of the Module

Writer: Rhilen A. Tuardon
Editors: Sally A. Palomo, Aillen S. Hiponia, Joecel S. Rubinos
Reviewer: Zaida N. Abiera, Janice C. Antonio
Illustrator: Maria Angelica T. Garcia
Layout Artist: Sherwin P. Uy
Cover Art Designer: Ian Caesar E. Frondoza
Management Team: Allan G. Farnazo, CESO IV – Regional Director
Fiel Y. Almendra, CESO V – Assistant Regional Director
Romelito G. Flores, CESO V – Schools Division Superintendent
Mario M. Bermudez, CESO VI – Assist. Schools Division Superintendent
Gilbert B. Barrera – Chief, CLMD
Arturo D. Tingson Jr. – REPS, LRMS
Peter Van C. Ang-ug – REPS, ADM
Jade T. Palomar – REPS, Mathematics
Juliet F. Lastimosa – CID Chief
Sally A. Palomo – Division EPS In- Charge of LRMS
Gregorio O. Ruales – Division ADM Coordinator
Zaida N. Abiera – Division EPS, Mathematics

Printed in the Philippines by Department of Education – SOCCSKSARGEN Region

Office Address: Regional Center, Brgy. Carpenter Hill, City of Koronadal

Telefax: (083) 2288825/ (083) 2281893
E-mail Address: region12@deped.gov.ph
Introductory Message

This Self-Learning Module (SLM) is prepared so that you, our dear learners, can
continue your studies and learn while at home. Activities, questions, directions,
exercises, and discussions are carefully stated for you to understand each lesson.

Each SLM is composed of different parts. Each part shall guide you step-by-step as
you discover and understand the lesson prepared for you.

Pre-test are provided to measure your prior knowledge on lessons in each SLM.
This will tell you if you need to proceed on completing this module, or if you need to
ask your facilitator or your teacher’s assistance for better understanding of the
lesson. At the end of each module, you need to answer the post-test to self-check
your learning. Answer keys are provided for each activity and test. We trust that
you will be honest in using these.

In addition to the material in the main text, Notes to the Teachers are also provided
to the facilitators and parents for strategies and reminders on how they can best
help you on your home-based learning.

Please use this module with care. Do not put unnecessary marks on any part of
this SLM. Use a separate sheet of paper in answering the exercises and tests. Read
the instructions carefully before performing each task.

If you have any questions in using this SLM or any difficulty in answering the tasks
in this module, do not hesitate to consult your teacher or facilitator.

Thank you.

2
 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.

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. 0.5
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
1
3. What is the percent form of ?
2
a. 25%
b. 30%
c. 50%
d. 75%

3
 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. Which is the fraction for 0.7?
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
11
b.
20
55
c.
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%

4
 10. Express 4.5 in percent form.
a. 0.45%
b. 4.5%
c. 45%
d. 450%
11. Express 95% as a fraction in lowest term.
16
a.
20
17
b.
20
18
c.
20
19
d.
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.

5
 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
A fraction is a number written in the form 𝐛
, where a and b are whole numbers
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.

6
Illustrative Examples:
Kinds of Fractions Examples

Proper fraction is a fraction less than one. Its

1 5 9
numerator is less than its ; ;
2 6 10
denominator.
Improper fraction is a fraction greater than or equal to
5 7 12
one. Its numerator is greater than its ; ;
5 3 4
denominator.
Mixed number is the sum of a whole number and a 1 1 3
proper fraction.
2 ; 4 ; 6
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
100
= 4 100 4.56

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

7
 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!

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.

8
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:
4
Problem 1: Express as a decimal and as a percent.
5
Solution:
4 Divide the numerator by the denominator. 4
Write as a decimal. = 4÷5
÷ 5 = 0.8
5
To write the decimal as a percent, move the
Write as a percent. 0.8 = 80%
decimal point two places to the right.
𝟒
Answer = 0.8 = 80%
𝟓

7
Problem 2: Express 3 as a decimal and as a percent.
8
Solution:
7 7 Write the mixed fraction as 3 wholes
38 = 3 +
8 plus the fractional part.
Write the fractional part as a decimal
Write 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
Write as a percent. 3.875 = 387.5%
places to the right and write the
percent (%) sign.
𝟕
Answer 𝟑 = 3.875 = 387.5%
𝟖

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.

9
 To write 0.4 as a fraction, you read the
4
0.4 = decimal, 4 tenths, and write 4 tenths in
10
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.
100
Write as a fraction. 314 314÷2 157 7
= = = 3 Reduce the fraction to lowest
100 100 ÷2 50 50
term.
𝟕
Answer 3.14 = 314% = 𝟑
𝟓𝟎

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 means 25 out of 100. You write this
25% =
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 Move the decimal point in the whole
25% = = 0.25
Write as a decimal 100 number 25 two places to the left to
get 0.25.
𝟏
Answer 25% = = 0.25
𝟒

10
Problem 2: Express 195% as a simplified fraction and as a decimal.
Solution:
195 Replace the percent sign by a
195% =
100 denominator of 100.

Write as a fraction 195 195 ÷5 39 19

= = or 1 Reduce the fraction to lowest
100 100 ÷5 20 20
term. Change the improper
fraction to a mixed number.
Move the decimal point in the
195
Write as a decimal 195% = = 1.95 whole number 195 two places
100
to the left to get 1.95.
𝟏𝟗
Answer 195% = 𝟏
𝟐𝟎
= 1.95

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

11
 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.

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

12
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?

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%

13
 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%
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?

13
a.
20

13
b.
40
65
c.
100
65
d.
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%

14
 10. Express 8.2 in percent form.
a. 820%
b. 82%
c. 8.2%
d. 0.82%
11. Express 35% as a fraction in lowest term.
7
a.
20
8
b.
20
9
c.
20
12
d.
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!

15
 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
3
ate 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 next module on solving
problems involving fractions, decimals, and
percent.
16
 17
Business Mathematics Teaching Guide pp. 36 – 37; 44 – 45
Quezon City: Vibal Group, Inc. pp. 2 – 44
Lopez, B.R., Lundag, L. Dagal, K.A. & Garces, I.J. (2016). Business Math Textbook.
References
What I Know What’s New What’s More
1. b Activity 1 Activity 2
2. a 8
1. 0.2 , 20% 1. 0.32 ,
25
3. c
4. b 2. 0.15 , 15%
5. c 81
3. 0.09 , 9% 2. 81% ,
100
6. a
2
7. b 4. , 40%
5
8. b 11
3 3. 1.44 , 1
9. c 5. , 12% 25
25
10. d
11. d 6. 5 52 , 540%
12. c 4. 90% , 0.9
17
13. a 7. , 0.34
50
14. a 3 1
15. a 8. 1 20 , 1.15 5. 125% , 1
4
9
9. , 0.045
200
6. 96% , 0.96
What I Have What I Can Do Assessment Additional Activities
Learned Activity 4 1. a
Activity 3 2. c
3 1
1. 3. b Fraction =
20 4
4. c
1. whole 2. PhP259,600.80 5. d Decimal = 0.25
6. c
2. 100 3. 70% 7. a Percent = 25%
8. b
3. percent 9. b
10. a
4. 100
11. a
5. remove 12. b
13. b
14. a
15. a
Answer Key
 Editor's Note
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) 2281893

Email Address: region12@deped.gov.ph

18