Fractions, Decimals,

and Percents
Parts of the whole
 Let’s watch this clip to see how some people
can be confused on how fractions and percents
can be used as examples.
 Percent comes from the Latin
per centum, or “per hundred”
Consequently, a number such as
32% can be written as “32 per
hundred” or the fraction 32/100.
This fraction is equivalent to the
decimal 0.32.
Percent – is a ratio of a number
to 100.
The word “percent” meaning “per hundred” is used to
show parts of a whole, the same as a fraction is used
to represent part of a whole.
If you had a pizza that was cut into 100 pieces, 25%
of the pizza would be 25 pieces!
 Let’s begin with a simple concept. Consider the
blue square below. Let’s think of this blue square
as One Whole Square. How let’s divide it into 100
pieces—every piece just the same size as every
other piece. We can easily see that every one of
the 100 pieces is shaded blue. So we say 100% of
the square is shaded blue. So 100% and 1 Whole
are the same thing.
Since percent means “per hundred” it tells us how
many for each hundred, 25% means 25 for each
hundred, or 25 out of each hundred.
Here is our One Whole Square with a portion
shaded green. What percent is shaded green. In
percent, every whole is divide into 100 pieces.
Now count the pieces shaded green. There are 50
pieces out of 100 shaded green, so 50% is green.
 Once again our One Whole Square has a
portion shaded, this time it’s blue. What
percent is shaded blue. Remember, in
percents, every quantity is divided into 100
pieces. Now count the pieces shaded blue.
There are 86 pieces out of 100 shaded blue, so
86% of the pieces are shaded blue.
Can you calculate what percent of our “One
Whole” that is shaded red?
 The Relationship
Between Fractions
Decimals and Percents
All represent part of a whole
How do we get from one
form to another?
 A percent is based on the number in
terms of 100 or “per hundred”.
12%; 4%; 0.05%...

A fraction is based on
the number into which
the whole is divided A decimal is based on
(the denominator). the number in terms
The numerator (the top) of tenth, hundredths,
is the PART, the thousandths, etc…
denominator (the 0.5; 0.05; 0.005
bottom) is the whole.
½; ¼; ⅝…
Fraction to Decimal Divide the denominator
(the bottom of the
numerator fraction) into the
numerator (the top of
the fraction). Place a
decimal after the
number inside the
division “box” and attach
as many zeros as
necessary to complete
denominator
the division. If the
quotient does not come
out evenly, follow the
rules for “rounding off”
numbers.
 Decimal to percent

Move the decimal point

two (2) places to the
right (this multiplies
the number by 100) .50 = 50%

(0.50 x 100 = 50.0)

Attach the % sign
 Percent to decimal

50% = .50
50 ÷ 100 = .50
Move the decimal point
two (2) places to the
left (this divides the
number by 100)
Percent to fraction

Place the number over

100 and reduce.
 Fraction to percent

Multiply the number by

100, reduce and
attach a percent (%)
sign.
 Decimal to fraction
1 decimal place = tenths,
2 decimal places = hundredths,
3 decimal places = thousandths

You will be using place value to do this! Count the

decimal places of the decimal starting from the
decimal point. If there is one decimal point, place
the number over 10 and reduce. If there are two
decimal places, place the number over 100, and
reduce. If there are three decimal places, place
the number over 1000, and reduce…Etc.
(This is really just using your knowledge of place value to name
the denominator.)
 Remember that
fractions, decimals,
and percents are
discussing parts of a
whole, not how large
the whole is.
Fractions, decimals,
and percents are part
of our world. They
show up constantly
when you least expect
them. Don’t let them
catch you off guard.
Learn to master these
numbers.
Percents to
Remember
Problem Solving with
Percents
When solving a problem with a percent greater
than 100%, the part will be greater than the
whole.
 There are three types of percent problems:
1) finding a percent of a number,
2) finding a number when a percent of it is known,
and 3) finding the percent when the part and whole
are known

1) what is 60% of 30?

2) what number is 25% of 160?

3) 45 is what percent of 90?

 Solving Equations
Containing
Percents
Most percent
problems are word
Sloths may seen lazy, but their problems and deal
with data. Percents
extremely slow movement
are used to describe
helps make them almost
relationships or
invisible to predators.
compare a part to a
Sloths sleep an average of
whole.
16.5 hours per day. What
percent of the day do they
sleep?
Solution
 Proportional method
Equation Method
Part Part
What percent of 24 is 16.5.
n 16.5
 n · 24 = 16.5
100 24 n = 0.6875
n = 68.75%
Whole Whole
Solve the following
percent problems

1) 27 is what percent of 30?

2) 45 is 20% of what number?
3) What percent of 80 is 10?
4) 12 is what percent of 19?
5) 18 is 15% of what number?
6) 27 is what percent of 30?
7) 20% of 40 is what number?
8) 4 is what percent of 5?
9) The warehouse of the Alpha Distribution
Company measures 450 feet by 300 feet. If
65% of the floor space is covered, how many
square feet are NOT covered?

10) A computer that normally costs $562.00

is on sale for 30% off. If the sales tax is
7%, what will be the total cost of the
computer? Round to the nearest dollar.

11) Teddy saved $63.00 when he bought a CD

player on sale at his local electronics store.
If the sale price is 35% off the regular
price, what was the regular price of the CD
player?
Percent of Change
Markup or Discount
 One place percents are
used frequently is in the
retail business. Sales are
advertised on television, in
newspapers, in store
displays, etc. Stores
purchase merchandise at
wholesale prices, then
Percent of change =
markup the price to get
amount of change ÷ original
the retail price. To sell
amount
merchandise quickly,
stores may decide to have
a sale and discount retail
prices.
When you go to the store
to purchase items, the
price marked on the
merchandise is the retail
price (price you pay). The
retail price is the
wholesale price from the
manufacturer plus the
amount of markup
(increase). Markup is how
the store makes a profit
on merchandise.
 Using percent of
change
• The regular price of a portable CD player at
Edwin’s Electronics is $31.99. This week the CD
player is on sale at 25% off. Find the amount of
discount, then find the sale price.
25% · 31.99 = d Think: 25% of $31.99 is what number?

0.25 · 31.99 = d Write the percent as a decimal.

7.9975 = d Multiply.

$8.00 = d Round to the nearest cent.

The discount is $8.00. To find the sale price

subtract the discount from the retail price.
$31.99 - $8.00 = $23.99
The sale price is $23.99
 When solving percent problems there are two
ways to solve these problems. Take a look at
the problem below and see the two solutions.

A water tank holds 45 gallons of water. A new

water tank can hold 25% (+) more water.
What is the capacity of the new water tank?

25% · 45 = g 25% of 45 gallons 125% · 45 = g 125% of 45 gallons

0.25 · 45 = g Write percent as a decimal 1.25 · 45 = g Write percent as a decimal
11.25 = g Multiply 56.25 = gallons
Add increase to original amount

45 + 11.25 = 56.25 gallons

The original tank holds 100% and the

new tank holds 25% more, so
together they hold;
100% + 25% = 125%
 Find percent of
increase or decrease
Remember,
1) from 40 to 55 Percent of change is the
difference of the two numbers

2) from 85 to 30 divided by the original amount

3) from 75 to 150
4) from 9 to 5
5) from $575 to $405
6) An automobile dealer agrees to reduce the
sticker price of a car priced at $10,288 by 5%
for a customer. What is the price of the car for
the customer?
Simple Interest
I=P·r·t
When you keep money in a savings account, your
money earns interest.
Interest – the amount that is collected or paid
for the use of money.
For example, the bank pays you interest to use
your money to conduct its business. Likewise,
when you borrow money from the bank, the bank
charges interest on its loans to you.
One type of interest, called simple interest, is
money paid only on the principal (the amount
saved or borrowed). To solve problems involving
simple interest, you use the simple interest
formula. I = Prt
 Most loans and savings accounts today use
compound interest. This means that interest
is paid not only on the principal but also on all
the interest earned up to that time.
Interest rate of interest per year
(as a decimal)

I=P·r·t
Principal time in years that the
money earns interest
Using the simple
Interest Formula
I = ?, P = $225, r = 3%, t = 2 years
I=P·r·t Substitute. Use 0.03 for 3%

I = 225 · 0.03 · 2 Multiply

I = 13.50
The simple interest is $13.50
I = $300, P = $1,000, r = ?, t = 5 years
I=P·r·t Substitute

300 = 1,000 · r · 5 Multiply

300 = 5000r
300/5000 = 5000r/5000 Divide by 5,000 to isolate variable
r = 0.06 Interest rate is 6%
 Solve the
following

Find the interest and total amount

1) $225 at 5% for 3 years.
2) $775 at 8% for 1 year.
3) $700 at 6.25% for 2 years.
4) $550 at 9% for 3 months.
5) $4250 at 7% for 1.5 years.
6) A bank offers an annual simple interest rate of
7% on home improvement loans. How much would
Nick owe if he borrows $18,500 over a period of
3.5 years.
 nk
 r
A  P 1  
 k
Amount Principal rate number of years
number of compounding periods

Compound Interest Formula

A = Amount (new balance)

P = Principal (original amount
r = rate of annual interest
n = number of years, and
k = number of compounding
periods per year (quarterly)
 Since simple interest is rarely used in real-
world situations today, it is important to
understand how compound interest is used.
The contrast between simple interest and compound
interest does not become very evident until the
length of time increase. Look at the comparison
below using simple versus compound interest.
$1000 at 8% for 1 year $1000 at 8% for 30 years
Simple interest $1,080.00 Simple $2,400.00
Compound interest $1,082.43 Compound $10,765.16
 Formula explained

A = P(1 + r/k)n · k Write down formula

A =1000(1 + .08/4)30 · 4 Substitute values

A =1000(1 + .02)30 · 4 Evaluate parenthesis

A = 1000(1.02)120 Evaluate parenthesis and exponents

A =1000(10.76516303…) Evaluate the power

A = 10765.16303 = $10,765.16

Remember, compound interest is computed on the

principal plus all interest earned in previous periods.
Compound interest is used for loans, investments,
bank accounts, and in almost all other real-world
applications.
Using Percents to Find
Commissions, Sales
Tax, and other taxes.
Percent of Money
 Percents
Percents are used everyday to
compute sales tax, withholding tax,
commissions, and many other types of
monies.

Think about this, you go to Wal-Mart to buy a

new CD or video game. You make your
selections and go to the check out counter.
This happens when you make your purchase.
You pay for your CD, along with your purchase
you pay sales tax on what you bought, your
Wal-Mart associate that takes your money is
paid money to work there, they also may make
a commission on what they sell. From her
salary, withholding taxes are taken out to pay
to the state and federal government.
 Using Percents to Find
Commissions
First find her commission.
4% · $65,000 = c
A real-estate agent is paid
0.04 · 65,000 = c Change percent to decimal.
a monthly salary of
$2,600 = c
$900 plus commission.
Last month she sold one
She earned $2,600 on the sale.
condo for $65,000,
Now find her total pay.
earning a 4% commission
$2,600 + $900 = $3,500 Total pay
on the sale How much
was her commission?
What was her total pay Monthly salary
last month?
Total commission
earned
 Oct 1, 2009, NC Sales
Tax increased to
2 CD’s @ $16.99 each $33.98
7.75%. Use percents
to find sales tax.
1 DVD @ $36.29

If the sales tax rate $33.98

is 7.75%, how much $36.98
tax would Daniel $67.96
pay if he bought Sales tax · total purchase = total tax
two CD’s at $16.99 .0775 · 67.96 = $5.2669
each and one DV D Total purchase + sales tax = total due
for $36.29? What
$67.96 + $5.27 = $73.23
would his total
purchase cost him?
 Use percent to Think!!!

find withholding
$114.75 is what % of $1,500 or
What % of $1,500 is $114.75

tax

Anna earns $1,500

monthly. Of that, Write an equation.
$114.75 is withheld 114.75 is what % of $1,500
for Social Security 114.75 = x · 1,500
and Medicare. What 114.75 = 1500x
percent of Anna’s
earnings are withheld 1500 1500 Divide both sides by 1500
for Social Security 0.0765 = x Change to percent

and Medicare? 7.65% = x

Anna pays 7.65% withholding
tax on her salary
Remember, when changing a decimal to
percent, move the decimal two places to
the right and add the percent sign %
 Note:

Commissions and sales tax are based on the price of

an item.
Withholding taxes are also called income tax. This
tax is taken before you get your paycheck. This
is where the terms gross pay and net pay comes
from.
Gross pay is the amount of salary you earn before
taxes are remove.
Net pay is the amount of your actual check you
receive after the taxes are remove.

When you get a job, which

would you prefer, a job that
pays commission or one that
pays a straight salary?