Aljon Jeff G.

Magluyan, LPT
(Week 1)

TOPIC TITLE: Introduction: Fraction, Decimal, and

Percentage

TIME ALLOTMENT: 4 hours

MODULE # 1

Module Learning Objectives:

At the end of the module, you should be able to:

1. recall the fundamentals of fractions to decimals and
percent forms and vice versa;
2. convert fraction, decimal, and percentage and vice
versa
3. write the step by step process of the conversion of fraction, decimal, and percentage.

LET'S GET STARTED!

The world of business is everywhere. In this lesson, you will learn about the basic mathematics
needed to understand business transactions; recall the fundamental operations on fractions, decimal and
percentage; and discuss how these concepts and operations are applied in business.

Gear Up:

Lesson 1. Revisiting fractions, Decimals, and Percent

To understand the characteristics, rules, and procedures for working with fractions, you must
become familiar with fraction terminology. First of all, what is a fraction? A fraction is a part of a
whole.

It is written in one of three formats:

½ 1:2

Each of these formats means exactly the same thing. The number on the top, side, or to the left
of the line is known as the numerator. The number on the bottom, side, or to the right of the line is
known as the denominator. The slash or line in the middle is the divisor line. In some books, that slash
is also called “vinculum”
 In the above example, the numerator is 1 and the denominator is 2. There are five different
types of fractions, as you have discussed in your previous years. To see if you could still recall, let us
have this activity.

Try it on your own!

Match the following according to its Terminology, Characteristics,

and Nature of Quotient for each type of fractions below; (e.g. a,b,c or b,d,e)

Item Fraction Terminology Characteristics Nature of Quotient

no.

2 a.) The numerator is larger than the a.) Answer is greater

1. a.) Improper
5 denominator. than 1

5 b.) A fraction that has fractions within b.) Answer varies

2. b.) Complex fractions, combining elements of depending on the
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mixed, proper, and improper. fractions involved
2 c.) The numerator is smaller than the c.) Answer is greater
3. 3 c.) Equivalent
5 denominator. than the integer
3 d.) Two or more fractions of any
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5 type that have the same numerical d.) Answer is between 0
4. d.) Proper
2 value upon completion of the and 1
7 division.
1 2 e.) A fraction that combines an
5. and e.) Mixed integer with either a proper or e.) Answers are equal
2 4
improper fraction.

Nice work! You have can now identify proper, improper, compound, equivalent, and complex
fractions. In the succeeding section, you will work through how to accurately convert these fractions
into their decimal and percentage equivalents.

Analyze and explore:

Lesson 1.1 - Conversion of Fraction to Decimal and vice versa

Although fractions are common, many people have trouble interpreting them. For example, in
comparing 27/37 to 57/73, which is the larger number? The solution is not immediately apparent. Also,
imagine a retail world where your local SM store was having a 3/20 off sale! It’s not that easy to realize
that this equates to 15% off. In other words, fractions are converted into decimals by performing the
division to make them easier to understand and compare.

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Your Answer!
1. 2. 3. 4. 5.
The rules for converting fractions into decimals are based on the fraction types
1. Proper and Improper Fractions. Resolve the division. For example, 3/4 is the same as 3 ÷ 4 =
0.75. As well, 5/4 = 5 ÷ 4 = 1.25
2. Mixed Fractions. The decimal number and the fraction are joined by a hidden addition symbol.
Therefore, to convert to a decimal you need to reinsert the addition symbol and apply
PEMDAS: 3 4/5 = 3 +(4 ÷ 5) = 3 + 0.8 = 3.8
3. Complex Fractions. The critical skill here is to reinsert all of the hidden symbols and then
apply the rules of PEMDAS:

1.1a Rounding off:

Pretty simple, right? We only have to divide the numerator by the denominator, and add the whole
number if it is a mixed number, in converting fraction to decimal. However, If the division process
does not come out evenly after two decimal places, resulting to non-terminating decimals, we have to
follow rounding principle.
Business frequently deals with decimals. Even the smallest points in decimal numbers could
mean a great value in finances or in accounting. Let say for example;
Your parents would like to loan ₱ 70,000 to buy you a motor vehicle in bank with 16.861%
interest. The account officer told you, for simplicity, she will round off the interest rate to 16.9%. Is it
ok with you? It should not be! Let’s have a look at this.

Price is 70,000
I = P x IR I = P x IR
Interest rate:
I = 70000 x 16.861%I = 70000 x 16.861%
16.861% and 16.9%
I = 11,802.7pesos I = 11, 830 pesos
Interest =?

This example illustrates the importance of rounding. This is a slightly tricky concept that
confuses most students to some degree. In business math, sometimes you should round your
calculations off and sometimes you need to retain all of the digits to maintain accuracy.
To round a number off, you always look at the number to the right of the digit being rounded. If
that number is 5 or higher, you add one to your digit; this is called rounding up. If that number is 4 or
less, you leave your digit alone; this is called rounding down. For instance;
a. Round off 8.345 to two decimal place –

You need to examine the number in the third decimal place (the one to the right). It is a
5, so you add one to the second digit and the number becomes 8.35.
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 b. Round 3.6543 to the third decimal place –

Therefore, you look at the fourth decimal position, which is a 3. As the rule says, you
would leave the digit alone and the number becomes 3.654.

1.1b Non Terminating Decimals

What happens when you perform a calculation and the decimal doesn't terminate?
You need to assess if there is a pattern in the decimals:
• The Nonterminating Decimal without a Pattern:
For example, 6/17 = 0.352941176 ... with no apparent ending decimal and no pattern to the
decimals.
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You try to answer
17

• The Non-Terminating Decimal with a Pattern:

For example, 2/11 = 0.18181818 ... endlessly. You can see that the numbers 1 and 8 repeat. A
shorthand way of expressing this is to place a horizontal line above the digits that repeat. Thus, you can
rewrite 0.18181818 ... as 0.18.
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You try to answer
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Lesson 1.2 - Conversion of Decimal to Fraction
To change a decimal to a fraction, we only have to consider one thing. That is the place value of the
digit that is farthest to the right in the decimal. Then, expand the fraction with the denominator with
determined place value. Let us recall place value and study the following examples below!

Place Value Chart:

Examples:
a. Change 0.4 to fraction. b. Change 0.18 to c. Convert 0.240 into
fraction. fraction.

Step 1: Identify the place Step 1: Identify the place value Step 1: Identify the place
value of the decimal of the decimal number. value of the decimal 4
number. number.
0.18 is on hundredths, so we
Pretty easy right? Now, that is not always the case. In some problems, we may encounter conversion of
non-terminating decimals. So this is how to deal with such.

Examples:
a. Change 0.7 to fraction. b. Change 0.27 to fraction. c. Convert 6.12 into fraction.

Step 1: Let n=0.7 … written Step 1: Let n=0.27 … written Step 1: Let n=6.12 … written
as n=0.7777..(Equation 1) as as
Step 2: Since
Try it onthe repeating
your own! n=0.2727.. (Eq 1) n=6.1212.. (Eq 1)
digit is on tenth, multiply n by
Step 2: Since the repeating Step 2: Since the repeating
10.
digit is on hundredths, digit is on hundredths,
10n=7.7777.. (Eq. 2) multiply n by 100. multiply n by 100.
Step 3: Subtract eq 1 from eq 100n=27.2727.. (Eq. 2) 100n=612.1212.. (Eq. 2)
2
Step 3: Subtract eq 1from eq Step 3: Subtract eq 1from eq
10n=7.7777 2 2
- n=0.7777
100n=27.2727 100n=612.1212
9n=7 .. (Eq. 3)
- n=0.2727 - n=6.1212
Step 3: Now solve n. 99n=27.. (Eq. 3) 99n=606.. (Eq. 3)
9n=7 Step 3: Now solve n. Step 3: Now solve n.
7 99n=27 99n=606
n=
9
27 3 606 202 4
7 n= or n= or or 6
99 11 99 33 33
Thus, 0.7 =
9
3 4
Thus, 0.27 = Thus, 6.12 =6
11 33

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 Convert the following decimal to it fraction form.

a. 0.28 to _______ c. 0.2222… to _______

b. 1.45 to _______ d. 42.125125 to ______

Lesson 1.1 - Conversion of Decimal to Percentage

A percentage is a part of a whole expressed in hundredths. In other words, it is a value

out of 100. For example, 93% means 93 out of 100, or 93/100.

Assume you want to convert the decimal number 0.0875 into a percentage. This number
represents the decimal variable in the formula. Substitute into formula above % = 0.0875 ×
100 = 8.75%

You can also solve this formula for the decimal number. To convert any percentage
back into its decimal form, you need to perform a mathematical opposite. Since a percentage is
a result of multiplying by 100, the mathematical opposite is achieved by dividing by 100.
Therefore, to convert 81% back into decimal form, you take 81% ÷ 100 = 0.81.

Moving the Decimal:

Another easy way to work with percentages is to remember that multiplying or dividing
by 100 moves the decimal over two places.

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1. If you are multiplying by 100, the decimal position moves
two positions to the right.

2. If you are dividing by 100, the decimal position moves two

positions to the left

Let us have examples!

Convert (a) and (b) into percentages. Convert (c) back into decimal format.
a. 3/8 b. 1.3187 c. 12.399%

% = 3 ÷ 8 = 0.375 % = 1.3187 × 100 dec = 12.399% x 100

% = 0.375 × 100 dec = 0.12399
% = 131.87%
% = 37.5%

Try it on your own!

Convert the following into its percent form

a. 3/5 c. 0.225

b. 8/15 d. 1.356

What have I learned so far?

Well done! You’ve gotten so good with the conversion of fraction, decimal, and percentage.
Now, to see how much you have learned in our topic this week, I want you to write down the step by
step process of these conversions.

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1. Change 7/8 to decimal
form.
2. Change 1.25 to fraction
form
3. Convert 0.656 to its
decimal form

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 Check what you know

Assessment:
Do the conversion of what is missing by the given.

Fraction Decimal Percent

1. ⅗ _______ _______
2. 9/2 _______ _______
3. _______ 1.75 _______
4. _______ 0.125 _______
5. _______ _______ 45%
6. _______ _______ 37 ½ %
7. 4/25 _______ _______
8. 1 2/3 _______ _______
9. _______ _______ 125%
10. _______ 4 4/5 _______

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 Way to go! You have finished the module. I hope that you have learned a lot in your self-
pace study in Business mathematics fundamentals. As we move on to our next lesson, we will be
discussing the application of these 3- fractions, decimals and percentage in real life scenario,
especially on the business aspects. See you again next week for more enjoyable and fun learning!

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