Module 3: UNDERSTANDING DECIMALS AND PERCENTS AND

THEIR FUNDAMENTAL PROCESSES

1. Introduction
     In our everyday lives, we deal with so many things that have something to do with money. When we buy our needs, when we pay
bills, when we sell our goods, and many other situations, money has always had something to do with these. In business, we use
money in buying and selling, in paying our workers, and when we buy inventories. Being able to count money in pesos and centavos,
we are applying our knowledge in decimals.
In this module, the students will learn the concepts of decimals and percent, operations of decimals, and converting fractions to
decimals and percent and vice versa, and relate these to real-life business situations.

2. Learning Competencies
At the end of this module, the students are expected to:
1.    add, subtract, multiply, and divide decimals,
2.    solve problems involving operations of decimals,
3.    express fraction to decimal,
4.    convert fraction to percent,
5.    change decimal to fraction,
6.    express decimal to percent,
7.    convert percent to decimal,
8.    change percent to fraction; and
9.    apply knowledge of conversion to business-related problems.

3. Module Contents
Lesson 1: Understanding Decimals
Lesson 2: Adding and Subtracting Decimals
Lesson 3: Multiplying Decimals
Lesson 4: Dividing Decimals
Lesson 5: Changing Fractions to Decimals and Vice Versa
Lesson 6: Changing Percents to Decimals and Vice Versa
Lesson 7: Changing Percents to Fractions and Vice Versa
Lesson 8: Conversion among Fractions, Decimals, and Percent - Summarized
Lesson 9: Real-life Applications of Fractions, Decimals, and Percent

4. Lesson 1: UNDERSTANDING DECIMALS

       Like fractions, decimals are a way of expressing parts of a whole. Decimals are fractions with a denominators of power of ten
such as 10, 100, 100, and so on.  Decimal numbers or decimals are amounts less than a whole, or less than one. They are preceded by
a dot known as decimal point.
The position of the digits in a numeral has something to do with their values. In the place value chart, decimals are located at the right
of the decimal point while the whole numbers are located at left of the decimal point.

 In the decimal 12. 34, 12 is a whole number and .12 is a decimal number. We read this as “twelve and thirty-four hundredths”. At
times, we use zero to ensure that the decimal point is not missed, like in 0.56. This is read as, “fifty-six hundredths”. We read decimals
like we do in whole numbers, but we have to mention the place value of the last digit. The decimal point is read as “and”.

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5. Lesson 2: ADDING AND SUBTRACTING DECIMALS

6. Lesson 3: MULTIPLYING DECIMALS

7. Lesson 4: DIVIDING
DECIMALS

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8. Lesson 5: CHANGING
FRACTIONS TO DECIMALS
AND VICE VERSA

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9. Lesson 6: CHANGING PERCENTS TO DECIMALS AND VICE VERSA

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10. Lesson 7: CHANGING PERCENTS TO FRACTIONS AND VICE VERSA

11. KEEP IN MIND

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