Republic of the Philippines

Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS

LEARNING ACTIVITY SHEET

BUSINESS MATHEMATICS
Fractions, Decimals and Percentage
Name of Learner: ____________________________________
Grade Level: ____________________________________
Strand/Track: ____________________________________
Section: ____________________________________

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Date: ____________________________________

A. Background Information for Learners

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In this lesson, your task is to learn how to express fractions to decimals and percent
forms and vice versa.

B. Learning Competency with code

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Express: a. fractions to decimal and percent forms; b. decimals to fractions and
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percent forms; and c. percent to fractions and decimal forms (ABM_BM11FO-Ia-2)

C. Directions/ Instructions
1. Read and follow each direction carefully.
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2. Accomplish each activity for the mastery of competency.

3. Write your solutions and answers in the exercises and activities of this module on
a separate sheet of paper. Use additional sheets if necessary.
4. Use the Learning Activity Sheets with care.
5. You may only use your calculator or any similar computing machine or application
to validate your answer. Your goal is to have its process understood. This
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understanding will help you solve complicated or obscure problem along the course.
6. If you have any questions, contact, or see your teacher through messenger or text.
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D. Exercises / Activities

D.1 INTRODUCTION

a. What I Need to Know

At the end of this module, you are expected to:

1. explain the step of converting fractions to decimals or percent, and vice
versa;
2. convert fractions to decimals or percent, and vice versa; and

Address: Provincial Sports Complex, Bolbok, 4200 Batangas City

(043)722-1840 / 722-1796 / 722-1437 / 722-2675 / 722-1662
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www.depedbatangas.org

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 Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS

3. discuss the importance of knowing how to convert fractions to decimals or

percent, and vice versa as an aspiring soon-to-be professional in the field
of Accountancy, Business or Management.

b. What’s New

Recall the following:

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Definition 1. A fraction is a ratio of two numbers called the numerator (𝑎𝑎) and the
𝑎𝑎
non-zero denominator (𝑏𝑏). It is commonly written as .
𝑏𝑏

In this lesson, we will only consider fractions whose numerator and denominator are

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integers. Note that a fraction may be: a) a proper fraction where the numerator is less
than the denominator; or b) an improper fraction where the numerator is greater than
the denominator. If a fraction (𝑎𝑎/𝑏𝑏) is improper, it may be expressed as a mixed fraction
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i.e. a sum of a whole number (𝑐𝑐) and a portion (𝑑𝑑/𝑏𝑏) such that 𝑎𝑎 = 𝑏𝑏𝑏𝑏 + 𝑑𝑑.

Activity 1: Mixed Emotions Score: ________

𝑑𝑑 𝑑𝑑
Rewrite the following as a mixed fraction 𝑐𝑐 such that is a proper fraction in
𝑏𝑏 𝑏𝑏
simplest form.
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25 23 26
1. 2. 3 3. 2
7 12 6
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Definition 2. A decimal is a representation of a fraction whose denominator is a

multiple of 10.
1 25 7 54321
Examples: a) = 0.1 b) = 0.25 c) = 0.007 d) = 5.4321
10 100 1000 10000
Note that it may be classified as: a) terminating (e.g. 0.5); b) nonterminating repeating
(e.g. 0.2555555…); and c) nonterminating nonrepeating (e.g. 𝜋𝜋=3.1415926535897…).
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Activity 2: Terminator Score: ________

Use a calculator and classify each decimal as:
A. terminating B. nonterminating repeating C. nonterminating nonrepeating
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Write only the letter of the correct answer.

1. 25/11 2. 125/8 3. 11/7 4. √2 5. 𝑒𝑒 (Euler’s number)

Definition 3. 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
to 100.
1 35 150 0.4 4
Examples: a.) 1% = b.) 35% = c.) 150% = d.) 0.4% = =
100 100 100 100 1000

Activity 3: Change to Hundreds Score: ________

Solve the equivalent fraction whose denominator is 100.
1. 7/10 2. 3/2 3. 6/5 4. 5/16 5. 6/25

Address: Provincial Sports Complex, Bolbok, 4200 Batangas City

(043)722-1840 / 722-1796 / 722-1437 / 722-2675 / 722-1662
deped.batangas@deped.gov.ph
www.depedbatangas.org

CRN 44 100 18 93 0045

 Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS

D.2 DEVELOPMENT
a. What I Know?
Activity 4: Pretest Score: ________
Without the use of any computing device, complete the table by filling in the correct
data. Note that in each row are equivalent quantities. The first column is for fractions;
second for decimal; and third for percent.

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FRACTIONS DECIMALS PERCENT
2 1. ________ 2. ________
5
3. ________ 0.0175 4. ________

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5. ________ 6. ________ 13.4 %

7. ________ ����
0.221 8. ________
2
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90

b. What’s In
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Activity 5: Fundamental Operations Score: ________
Perform the following fundamental operations.
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1. 2 ÷ 5 2. 2 + 1 ÷ 8 3. 24 ÷ 100 4. 0.05 × 100 5. 0.02 + 21 ÷ 990

c. What Is It?
How to convert
b. Fraction to decimal
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i. General Rule: Simply divide the numerator by the denominator.

7 2
Examples: a.) = 3.5 b.) = 0.0222222 … = 0. .02�
2 90
ii. When a fraction is expressed as a mixed fraction: Perform the general rule
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for the fraction part then add the whole number.

7 2
Examples: a.) 6 = 9.5 b.) 38 = 38.0222222 … = 38.02�
2 90

Exercise 1: Fraction to Decimal Score: ________

Convert each fraction to decimal.
8 2 4 65 23
1. 2. 3 3. 4. 5.
5 5 10 990 1100

c. Decimal to fraction
i. When a decimal is terminating: Copy the whole number (the number at the
left of the decimal). If the whole number is 0, disregard it. Then, affix the

Address: Provincial Sports Complex, Bolbok, 4200 Batangas City

(043)722-1840 / 722-1796 / 722-1437 / 722-2675 / 722-1662
deped.batangas@deped.gov.ph
www.depedbatangas.org

CRN 44 100 18 93 0045

 Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS

fractional part) the number after the decimal as the numerator divided by 10n
where n represents the number of digits the numerator has. Simplify, if
necessary.
57 57 257 125 125 1
Examples: a) 2.57=2 =2 = b) 0.125= = =
102 100 100 103 1000 8

ii. When a decimal is nonterminating repeating: Let the decimal be

𝑟𝑟1 𝑟𝑟2 ⋯ 𝑟𝑟𝑚𝑚 where 𝑤𝑤 is the whole number, 𝑡𝑡1 𝑡𝑡2 ⋯ 𝑡𝑡𝑛𝑛 is a portion of
𝑤𝑤. 𝑡𝑡1 𝑡𝑡2 ⋯ 𝑡𝑡𝑛𝑛 ������������

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the decimal after the decimal point that is not part of the repeating pattern
with 𝑛𝑛 digits, and 𝑟𝑟1 𝑟𝑟2 ⋯ 𝑟𝑟𝑚𝑚 is the pattern of 𝑚𝑚 repeating digits. Then,
99⋯9
��� ×𝑡𝑡1 𝑡𝑡2 ⋯𝑡𝑡𝑛𝑛 +𝑟𝑟1 𝑟𝑟2 ⋯𝑟𝑟𝑚𝑚
𝑡𝑡1 𝑡𝑡2 ⋯𝑡𝑡𝑛𝑛 𝑟𝑟 𝑟𝑟 ⋯𝑟𝑟
1 2 𝑚𝑚
𝑤𝑤. 𝑡𝑡1 𝑡𝑡2 ⋯ 𝑡𝑡𝑛𝑛 ������������
𝑟𝑟1 𝑟𝑟2 ⋯ 𝑟𝑟𝑚𝑚 = 𝑤𝑤 + 10𝑛𝑛
+ 99⋯9
��� ×10𝑛𝑛
= 𝑤𝑤 + 𝑚𝑚 9𝑠𝑠
��� ×10𝑛𝑛
99⋯9
.
𝑚𝑚 9𝑠𝑠 𝑚𝑚 9𝑠𝑠
Simplify, if necessary.

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7 7
Examples: a) 0.777…=0. 7� = �=
b) 0.00777…=0.007
9 900
1234 123 1232889
AN ����� = 12 +
c) 12.1234123 + = 12
10000 9990000 9990000

Exercise 2: Decimal to fraction Score: ________

Convert each decimal to fraction. Write your answer in simplest form.
1. 0.5 2. 8.125 ����
3. 0.25 ����
4. 0.625 5. 2.04�
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d. Decimal to percent: Multiply the decimal by 100%.
Examples: a) 0.23=23% b)1.31=131% c) 0.0125=1.25%
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Exercise 3: Decimal to percent Score: ________

Convert each decimal to percent.
1. 0.5 2. 8.125 3. 0.25 4. 0.625 5. 0.0175

e. Percent to decimal: Divide by 100%.

Examples: a) 29%=0.29 b) 110%=1.1 c) 0.4%=0.004
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Exercise 4: Percent to Decimal Score: ________

Convert each percent to decimal.
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1. 5% 2. 8.125% 3. 0.25% 4. 0.625% 5. 1.75%

1
f. Percent to fraction: Multiply to . Simplify, if necessary.
100

Exercise 5: Percent to Fraction Score: ________

Convert each percent to fraction. Write your answer in simplest form.
1. 5% 2. 8.12% 3. 0.25% 4. 25% 5. 1.75%

g. Fraction to percent: Convert the fraction to decimal. Then, convert to percent.

Address: Provincial Sports Complex, Bolbok, 4200 Batangas City

(043)722-1840 / 722-1796 / 722-1437 / 722-2675 / 722-1662
deped.batangas@deped.gov.ph
www.depedbatangas.org

CRN 44 100 18 93 0045

 Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS

Exercise 6: Fraction to Percent Score: ________

Convert each fraction to percent.
8 2 4 65 23
1. 2. 3 3. 4. 5.
5 5 10 990 1100

D.3 ENGAGEMENT
a. What is more?

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Activity 6: Equality Score: ________
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Is 0. 9=1? Write a brief discussion about your answer to the question.
b. What I Can Do

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Activity 7: Budding Professional Score: ________
As a budding professional in line with Accountancy, Business or Management, how
would a knowledge in conversion of fraction to decimal or percent, and vice versa help
you in your future career?
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What are some ways on how you can improve your skills in conversion with the use of
technology?

c. What other enrichment activities can I engage in?

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Most business establishment has a calculator
prepared in the absence of a cash register or point-
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of-sale machines. Thus, as early as now, it would be

a great idea to exercise some of the features that
may help you.

MC Memory Clear
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MR Memory Recall
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M+ Equals then add to Memory

M- Equals then subtract from Memory

% Percent then equals

Activity 8: Technology Plus! Score: ________

Match the keystrokes on a standard calculator in column A to the equivalent expression
in column B.

Address: Provincial Sports Complex, Bolbok, 4200 Batangas City

(043)722-1840 / 722-1796 / 722-1437 / 722-2675 / 722-1662
deped.batangas@deped.gov.ph
www.depedbatangas.org

CRN 44 100 18 93 0045

 Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS

Column A Column B

1. 2 + 3 ÷ 2 = . A. 2.5
23
2. 7 ÷ 3 M+ 2 M+ MR . B. 3 90

3. 5 ÷ 9 0 M+ 3 . 2 M+ ����
C. 3.223
MR .
D. 3.5

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4. 2 3 ÷ 9 9 0 M+ 3 . . E. 4.3�
2 M+ MR
F. 10

5. 5 0 0 × 2 % . G. 1000

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D.4 ASSIMILATION
a. What I Have Learned
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Activity 9: Graphic Artist Score: ________
Make a graphic organizer on how to convert a fraction to decimal and percent, and
vice versa.
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b. Assessment/ What I can Show
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Activity 10: Posttest Score: ________

Without the use of any computing device, complete the table by filling in the correct
data. Note that in each row are equivalent quantities. The first column is for fractions;
second for decimal; and third for percent.

FRACTIONS DECIMALS PERCENT

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2 1. ________ 2. ________
9
3. ________ 0.025 4. ________
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5. ________ 6. ________ 23.4 %

7. ________ ����
5.231 8. ________
2 9. ________ 10. ________
990

Address: Provincial Sports Complex, Bolbok, 4200 Batangas City

(043)722-1840 / 722-1796 / 722-1437 / 722-2675 / 722-1662
deped.batangas@deped.gov.ph
www.depedbatangas.org

CRN 44 100 18 93 0045

 Republic of the Philippines
Department of Education
REGION IV-A CALABARZON
SCHOOLS DIVISION OF BATANGAS

E. Rubric for scoring

Rubrics for Activities 6 and 7

Criterion 3 2 1
Content The discussion includes The discussion The discussion does not
valid mathematical includes only include any mathematical
investigations or mathematical investigations nor

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observations and observations. mathematical facts.
mathematical facts.
Organization The discussion is The discussion The discussion is
coherent. has minimal gaps scrambled.
between
statements.

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Syntax There is no grammatical There are minimal The discussion has
error grammatical grammatical errors and
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Rubrics for Activity 9

Criterion 3 2 1
Content The graphic The graphic organizer The are lots of missing
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organizer covered all missed some details in the graphic
the conversion steps. necessary steps. organizer.
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Organization The graphic There are missing The flow of conversion

organizer is easy to parts, but the flow is still is not clear.
follow. understandable.
Creativity The graphic The graphic organizer The graphic organizer is
organizer is is either aesthetically neither aesthetically
aesthetically appealing or has appealing nor has
appealing with ingenious methods of ingenious methods of
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ingenious methods of conversions. conversions.

conversions.
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F. Reflection

Write your insights about the lesson by completing the prompts below:
I understand that_____________________.
I realized that _______________________.

G. References for learners

Government of the Philippines, Commission on Higher Education, 2016, Teaching

Guide for Senior High School Business Mathematics, Quezon City

Address: Provincial Sports Complex, Bolbok, 4200 Batangas City

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deped.batangas@deped.gov.ph
www.depedbatangas.org

CRN 44 100 18 93 0045