Republic of the Philippines

Department of Education
National Capital Region
DIVISION OF CITY SCHOOLS – MANILA
Manila Education Center Arroceros Forest Park
Antonio J. Villegas St. Ermita, Manila

Business Mathematics
Fractions, Decimals
and Percentage

https://edu.gcfglobal.org/en/percents/converting-percentages-decimals-and-fractions/1/

Quarter 1 Week 2 Module 2

Learning Competency:
Express:
b. decimals to fractions and percent forms;
c. percent to fractions and decimal forms
Give real-life situation to illustrate fractions, decimals
and percent ABM_BM11FO-Ic-4
Solve problems involving fractions, decimals
and percent. ABM_BM11FO-Id-5
 Learning Module for Business Mathematics

HOW TO USE THIS MODULE?

Before starting the module, I want you to set aside

other tasks that will disturb you while enjoying the
lessons. Read the simple instructions below to
successfully enjoy the objectives of this kit. Have
fun!

1. Follow carefully all the contents and

instructions indicated in every page of this
module.

2. Write on your notebook the concepts about

the lessons. Writing enhances learning,
that is important to develop and keep in
mind.

3. Perform all the provided activities in the

module.

4. Let your facilitator/guardian assess your

answers using the answer key card.

5. Analyze conceptually the posttest and apply

what you have learned.

6. Enjoy studying!
 Learning Module for Business Mathematics

PARTS OF THE MODULE

 Expectations - These are what you will be

able to know after completing the lessons in
the module.

 Pre-test - This will measure your prior

knowledge and the concepts to be mastered
throughout the lesson.

 Looking Back to your Lesson - This section

will measure what learnings and skills did
you understand from the previous lesson.

 Brief Introduction- This section will give you

an overview of the lesson.

 Activities - This is a set of activities you will

perform with a partner.

 Remember - This section summarizes the

concepts and applications of the lessons.

 Check your Understanding - It will verify

how you learned from the lesson.

 Post-test - This will measure how much you

have learned from the entire module
 Learning Module for Business Mathematics

LESSON
2 Decimals and Percentage
EXPECTATIONS

You will represent real-life situations using decimals and percentage.

Specifically, this module will help you to:

 Express:
o decimals to fractions and percent forms;
o percent to fractions and decimal forms
 Give real-life situation to illustrate fractions, decimals and percent
 Solve problems involving fractions, decimals and percent.

Let us start your journey in

learning more on decimal and
percentage. I am sure you are ready
and excited to answer the Pretest.
PRETEST Smile and Enjoy!

I. Draw a dot on the number line based on what is being asked.

1. 3.25

3 1 2 3 4 5 6 7 8 9 4
2. 0.75

0 1 2 3 4 5 6 7 8 9 1

3. 9.50

9 1 2 3 4 5 6 7 8 9 10
 Learning Module for Business Mathematics

4. 14.15

14 1 2 3 4 5 6 7 8 9 15
5. 5.05

5 1 2 3 4 5 6 7 8 9 6

II. Convert the following into percent:

1. .048
2. 3.67
3. 12.3
4. .456
5. 7.89
Great, you finished answering the
questions. You may request your
facilitator to check your work.
LOOKING BACK TO YOUR LESSON Congratulations and keep on learning!

A fraction is a way of representing a whole divided into equal parts. In a

fraction, the number on top is called the numerator and the number at the
bottom is called the denominator. (Chua, S., 2018).
To change a fraction to a decimal, divide the numerator by the
denominator. A mixed number can be changed to a decimal by first changing it
to an improper fraction and then dividing the numerator by the denominator.
To change a fraction to a percent, change the fraction to a decimal and then
move the decimal two places to the right and affix the percent sign. (Bluman, A.,
2006)
1. Write 3/8 as a percent.
2. Change 3/8 into decimal.
3. Write 2 2 as a percent.
7
 Learning Module for Business Mathematics

BRIEF INTRODUCTION

Changing Decimals to Fractions

To change a terminating decimal to a fraction, drop the decimal point and
place the digits to the right of the decimal in the numerator of a fraction whose
denominator corresponds to the place value of the last digit in the decimal.
(Bluman, A., 2006)
Reduce the answer if possible. Check the place value of the given
figure. You can make use of
EXAMPLE: Change 0.6 to a fraction.
Figure 1 as your guide (for this
given, the place value is tenths)
SOLUTION:

6 3
0.6 = 10 = 5

The denominator will depends on

3 the place value of the given figure
Hence, 0.6 = 5 (for this given, its place value is
tenths that is equivalent of 10)
.
EXAMPLE: Change 0.0085 to a fraction.
SOLUTION: The place value is ten thousandths

85 17
0.0085 = 10000 = 2000 (LOWEST TERM) A fraction is said to written using lowest

terms if its numerator and denominator are relatively prime , that is, they
have no common factors other than 1 .

The place value of the figure is

ten thousandths that is
17 equivalent of 10,000.
Hence, 0.0085 = 2000 …
 Learning Module for Business Mathematics
EXAMPLE: Change1.625 to a fraction.
SOLUTION: Rewrite the decimal number as a fraction with 1 in the denominator
Given:1.625=1.625
1
Multiply to remove 3 decimal places. Here, you multiply top and bottom
by 103 = 1000 (place value thousandths)
1.625 1000 = 1625
x
1 1000 1000
Find the Greatest Common Factor (GCF) of 1625 and 1000, if it exists, and
reduce the fraction by dividing both numerator and denominator by GCF = 125,
1625÷125÷=13
1000 125 8
Simplify the improper fraction,
13 =1 5
8 8
In conclusion, 1.625=1 5
8

Calculator Tip
Operations with decimals are performed on the calculator by just
imputing the decimal numbers and using the operations signs (+, −, ×, ÷).
Some calculators will change fractions to decimals or decimals to fractions.
In your scientific calculator this key F ↔ D may help you. (Bluman, A.,
2006)

Changing Decimals to Percent

To change a decimal to a percent, move the decimal point two places to
the right and affix the percent sign. If the decimal is located at the end of the
number, do not write it. (Bluman, A., 2006)
EXAMPLE: Write 0.12 as a percent.
SOLUTION:
0.12 = 12%
EXAMPLE: Write 0.03 as a percent.
SOLUTION:
0.03 = 3%
 Learning Module for Business Mathematics
EXAMPLE: Write 4.56 as a percent.
SOLUTION:
4.56 = 456%
EXAMPLE: Write 0.0789 as a percent.
SOLUTION:
0.0789 = 7.89%
Changing Percent to Decimals
To change a percent to a decimal, drop the percent sign and move the
decimal point two places to the left. 32
EXAMPLE: Write 4% as a decimal.
SOLUTION:
4% = 0.04
EXAMPLE: Write 27.8% as a decimal.
SOLUTION:
27.8% = 0.278
Changing Percent to Fractions
To change a percent to a fraction, write the numeral in front of the
percent sign as the numerator of a fraction whose denominator is 100. Reduce
the fraction if possible.
EXAMPLE: Write 9% as a fraction.
SOLUTION:
9% = 9/100
EXAMPLE: Write 225% as a fraction.
SOLUTION:
225% = 225/100 = 2 ¼
 Learning Module for Business Mathematics

FINDING THE RATE

Take the Challenge
AND THE BASE
A percent word problem has three
values: the base (B) or whole, the rate (R)
or percent, and the part (P).
FINDING THE RATE
It can be stated as follows:
 What percent of 16 is 10?
 10 is what percent of 16?
You are given the base and the part and are asked to find the rate or percent.
The formula is R = P / B. In this case, divide the part by the base and then
change the answer to a percent.
EXAMPLE: What percent of 8 is 6?
SOLUTION:
Use the formula R = P /B . Divide 6/8 = 6 ÷ 8 = 0.75. Change the decimal to a
percent: 0.75 = 75%.
FINDING THE BASE
It can be stated as follows:
 16 is 20% of what number?
 20% of what number is 16?
You are given the rate and the part, and you are asked to find the base. Use
the formula B = P/R.
EXAMPLE: 52% of what number is 416?
SOLUTION:
Use the formula B = P/R. Change 52% to 0.52 and divide: 416 ÷ 0.52 = 800.
EXAMPLE: 45 is 30% of what number?
SOLUTION:
Use the formula B = P/R. Change 30% to 0.30 and divide: 45 ÷ 0.30 = 150.
 Learning Module for Business Mathematics

ACTIVITIES

Activity 1. Choose the letter of the correct answer.

1. Change 0.35 to a reduced fraction.
A. 7 C. 3 1
20 2

35 35
B. D.
10 100

2. Change 0.165 to a reduced fraction.

A. 3 C. 33
20 200
1 4
B. 8 D.
25

3. Change 0.3 to a reduced fraction.

A. 33 C. 33
100 10

33 1
B. D. 3
1000
4. Change 0.54 to a reduced fraction.
54 27
A. C.
100 500
B. 27 D. 54
50 10

5. Change 1.24 to a reduced fraction.

A. 1 24 C. 31
25 25

124 24
B. D. 1 100
100

Activity 2. Choose the letter of the correct answer.

1. Write 0.55 as a percent.
A. 55% C. 0.55%
B. 5.5% D. 550%
 Learning Module for Business Mathematics
2. Write 0.341 as a percent.
A. 0.341% C. 3.41%
B. 0.00341% D. 34.1%
3. Write 7 as a percent.
A. 700% C. 7%

B. 70% D. 0.77%

4. Write 5.67 as a percent

A. 56.7 % C. 567%
B. .0567% D. 5.67%
5. Write .0506 as a percent
A. .506% C. 506%
B. 50.6% D. 5.06%
Activity 3. Write your answers.
A. Finding the Rate
1. What percent of 18 is 3?
2. 30 is what percent of 240?
3. 5 is what percent of 60?
4. What percent of 20 is 18?
5. What percent of 110 is 60?
B. Finding the Base
1. 6% of what number is 90?
2. 250 is 20% of what number?
3. 35 is 70% of what number?
4. 40% of what number is 200?
5. 19.2% of what number is 115.2?
 Learning Module for Business Mathematics

REMEMBER
To change a terminating decimal to a fraction, drop the decimal
point and place the digits to the right of the decimal in the numerator of
a fraction whose denominator corresponds to the place value of the last
digit in the decimal.
To change a decimal to a percent, move the decimal point two places
to the right and affix the percent sign. If the decimal is located at the end
of the number, do not write it.
To change a percent to a decimal, drop the percent sign and move
the decimal point two places to the left.
To change a percent to a fraction, write the numeral in front of the
percent sign as the numerator of a fraction whose denominator is 100.
Reduce the fraction if possible.
When you are given the base and the part and are asked to find
the rate or percent. The formula is R = P / B.
When you are given the rate and the part, and you are asked to
find the base. Use the formula B = P/R.

CHECK YOUR UNDERSTANDING

Answer the following:

1. The sales discount is 6%. If the sales discount on a mobile was P 1350,
find the price of the mobile.
2. The cost of the food that was originally P300 was reduced to P180.
What was the percent of the reduction?
3. Last August, the Martin family paid P75 for Home Owners Association
fee. In February, they paid P54. What is the percent of decrease?
4. A railroad inspector inspects 360 railcars. If 95% passed, how many
cars passed the inspection?
 Learning Module for Business Mathematics
5. An instructor announced that 25% of his students received an A on the
last test. If 8 students received an A, how many students took the test?

POSTTEST

Solve the following problems:

1. If 58 out of 100 students in a school are boys, then write a decimal
for the part of the school that consists of boys.
2. In a fruit survey, 300 children choose their favorite fruit out of
apples, bananas and watermelon. 38% chose apples, 28% chose
bananas. How many children chose watermelon?
3. A shop sells 140 chocolate, vanilla and strawberry ice creams.
41% of the ice creams sold are vanilla, and 24% are strawberry. How
many chocolate ice creams sold?

REFLECTIVE LEARNING SHEET

More and more customers are shifting to online buying

as pandemic becomes a great issue to our country and, a great
numbers of Filipinos make use of social media platforms to sell
their products to augment their ailing stomach and earn a little
more to survive. Sometimes these online sellers do not need to
shell out capital for their businesses, they just need to look for
a good supplier that could supplement the orders of their
prospected customers. They add a small percentage to their
product as their mark up.
Thus, the Department of Trade and Industry (DTI)
reminds the online sellers to post the prices of their products
to protect the customers’ welfare. In Republic Act (RA) No. 7394
or the Consumer Act mandates all sellers to display prices of
products. RA No. 7581 is also explicit on including price tags
for all products of both brick-and-mortar and online stores.
If given an opportunity will you make use online selling
as your way of living? How many percent will you use as your
mark up in your products?
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 Learning Module for Business Mathematics

E-SITES
To further explore the concept learned today and if it possible to connect the
internet, you may visit the following links:
https://www.mathsisfun.com/decimal-fraction-percentage.html

REFERENCES

Bluman, Allan G., 2006 Business Math Demystified A Self Teaching Guide. p.18; pp.
27-29; pp.31-35; pp38-39; pp.41-43. United States of America. McGraw-Hill
Companies, Inc
Chua, Simon L., et.al, 2018 Soaring 21st Century Mathematics Grade 11 Business
Mathematics. p.14. Quezon City, Philippines. Phoenix Publishing House.

https://www.varsitytutors.com/hotmath/hotmath_help/topics/lowest-
terms#:~:text=A%20fraction%20is%20said%20to,common%20factors%20other%20
than%201%20. Retrieved June 5, 2020
https://www.mathsisfun.com/definitions/place-
value.html#:~:text=Place%20Value,its%20place%20value%20is%200.01 Retrieved
June 6, 2020
https://www.splashlearn.com/math-
vocabulary/decimals/decimal#:~:text=What%20is%20a%20Decimal%3F,a%20valu
e%20smaller%20than%20one. Retrieved June 6, 2020
https://www.splashlearn.com/math-vocabulary/number-sense/number-line.
Retrieved June 7, 2020
https://www.splashlearn.com/math-vocabulary/place-value/place-value Retrieved
June 7, 2020
https://www.calculatorsoup.com/calculators/math/decimal-to-fraction-
calculator.php Retrieved June 7, 2020
https://www.calculatorsoup.com/calculators/math/gcf.php?input=1625%2C1000
&action=solve Retrieved June 7, 2020
https://www.mathgoodies.com/lessons/decimals/solve_word_problems Retrieved
June 7, 2020
https://www.math-salamanders.com/percentage-word-problems.html Retrieved
June 7, 2020
 Learning Module for Business Mathematics

ANSWER KEY

PRETEST:
I.

1. 5.
3 1 2 3 5 1 23
2. II.
7 8 9 1 1.4.8%
3. 2. 367%
9 1 234 5 3. 1230%
4. 45.6%
4. 5. 789%
14 1 2 3

LOOKING BACK TO YOUR LESSON:

1. 0.375
2. 37.5%
3. 228.6%
ACTIVITIES:
Activity 1:
1. A
2. C
3. D
4. B
5. A
Activity 2:

1. A.
2. D.
3. A.
4. C
5. D.
Activity 3:

I. Finding the Rate II. Finding the Base

1. 16.6% 1. 1500
2. 12.5% 2. 1250
3. 8.3% 3. 50
4. 90% 4. 500
5. 54.54% 5. 600
CHECK YOUR UNDERSTANDING
1. P22,500
2. 40%
3. 28%
4. 342
5.32

POSTTEST

1. 58%
2. 102
3. 49
 Learning Module for Business Mathematics

Acknowledgements
Writers: Clarabelle V. Dalimit, DEM Isabel A. Gumaru, DBA
Jupiter Q. Whiteside, MBA Ellaine I. Dela Cruz,DBA
Farida F. Tallud, DBM Manuel L. Hermosa,EdD
Mark Vincent B. Emit, PhD Ma. Cristina A. Labay, MM
Mamerto T. Goneda, MSIT Mutya S. Capili, MBE
Edna B. Waje, DEM Estela Marie C. Reyes, MBA

Editors: Isabel A. Gumaru, DBA

Ellaine I. Dela Cruz, DBA

Reviewer: Remylinda T. Soriano, EPS, Math

Angelita Z. Modesto, PSDS
George G. Borromeo, PSDS

Management Team: Maria Magdalena M. Lim-Schools Division

Superintendent-Manila, Aida H. Rondilla-Chief Education Supervisor Lucky
S. Carpio-EPS and Lady Hannah C Gillo, Librarian II-LRMS