I.

Basic Mathematics (Civil Service Reviewer)

A. Division
 SIMPLIFICATION OF LONG DIVISION

The first digit of the dividend (4) is divided by

4 ÷ 25 = 0 remainder 4
the divisor.
The whole number result is placed at the top. Any
remainders are ignored at this point.

The answer from the first operation is multiplied by

25 × 0 = 0 the divisor. The result is placed under the number
divided into.

Now we subtract the bottom number from the top

4 − 0 = 4
number.

Bring down the next digit of the dividend.

42 ÷ 25 = 1 remainder 17 Divide this number by the divisor.

The whole number result is placed at the top. Any

remainders are ignored at this point.

The answer from the above operation is multiplied by

25 × 1 = 25 the divisor. The result is placed under the last
number divided into.

Now we subtract the bottom number from the top

42 − 25 = 17
number.

Bring down the next digit of the dividend.

175 ÷ 25 = 7 remainder 0 Divide this number by the divisor.

 The whole number result is placed at the top. Any
remainders are ignored at this point.

The answer from the above operation is multiplied by

25 × 7 = 175 the divisor. The result is placed under the number
divided into.

Now we subtract the bottom number from the top

175 − 175 = 0
number.

There are no more digits to bring down. The answer

must be 17

 DIVISION OF POSITIVE AND NEGATIVE INTEGERS

Positive (+) ÷ Positive (+) = Positive (+) Negative (-) ÷ Positive (+) = Negative (-)
Positive (+) ÷ Negative (-) = Negative (-) Negative (-) ÷ Negative (-) = Positive (+)

Example:
 18 ÷ 3 = 6 (Positive)  -15 ÷ 2 = -7.5 (Negative)
 36 ÷ -12 = -3 (Negative)  -8 ÷ -4 = 2 (Positive)
 DIVISION WITH DECIMAL NUMBERS
 Example: Divide 6.4 by 0.4
Let us just shift the decimal point one space for both:

Move 1 space
6.4 64
0.4 4
6.4/0.4 is exactly the same as 64/4, as we moved the decimal point of both numbers.
Now we can calculate: 64 / 4 = 16
So the answer is: 6.4 / 0.4 = 16
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
 Example: Divide 0.539 by 0.11
Move the decimal point so the divisor (0.11) is a whole number:
Move 2 spaces
0.539 5.39 53.9
0.11 1.1 11

But what about 53.9? It still has a decimal point.

Well, we can ignore the decimal point in the dividend so long as we remember to put it back later. First we
do the calculation without the decimal point:
      049
11)539
     0
     53
     44
      99
      99
       0

Now put the decimal point in the answer directly above the decimal point in the dividend:

     04.9
11)53.9

So the answer is: 4.9

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
 Example: Divide 9.2 by 7
We don't need to shift the decimal point at all, as the divisor (7) is already a whole number.
Ignore the decimal point in the dividend and use Long Division:

   13.1
7)92
   7
   22
   21
    1

Put the decimal point in the answer directly above the decimal point in the dividend:

   1.31
7)9.2

The answer is 1.31

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
 DIVISION OF FRACTIONS
To divide fractions, we must get the reciprocal of the divisor. This is just the same as swapping the numerator and the
denominator. For example, the reciprocal of  is  . After getting the reciprocal, just multiply the fractions.
 Example 1
 Example 2

First, we get the reciprocal of   , the divisor. This is

. Then, we multiply the fractions. First, we get the reciprocal of   which is  .
Multiplying the fractions, we have

Answer:  We reduce the answer to lowest terms by dividing

both the numerator and denominator by 5 resulting
to  .

Answer: 
  Example 3
Answer: 

 Example 4
In dividing fractions, the dividend and the divisor
must not be mixed fractions. Therefore, we need to .
convert the mixed fraction to improper fraction. To If the divisor is a whole number, the reciprocal will
do this, we multiply   by   and then add  . The be 1 “over” that number. In the given, the reciprocal
result becomes the numerator of the mixed fraction. of   is  . After getting the reciprocal of the divisor,
So, the equivalent of   is  . we multiply the two fractions:
Multiplying the fractions, we have
.

We can convert the improper fraction to

Answer: 
mixed form which is equal to

B. PEMDAS
PEMDAS is the acronym for Parenthesis, Exponent, Multiplication, Division, Addition and Subtraction. This is
basically the order of operations when you calculate an arithmetic problem involving two or more operations.
1. Parentheses.
2. Exponents.
3. If no operation separates Multiplication and Division, perform from left hand side to right whichever comes first.
4. If no operation separates Addition and Subtraction, perform from left hand side to right whichever comes first. 

 Example 1: 4 + 3 x 5

Multiply: 4 + 3 x 5 = 4 + 15  Example 4: 3 x 4 + 6 x 2 – 5
Add: 4 + 15 = 19
Perform multiplication simultaneously, add, and then
 Example 2: (3 + 3) x 5 subtract.
Multiply: 3 x 4 + 6 x 2 – 5 = 12 + 12 – 5
Simplify the expression inside the parenthesis first Add: 12 + 12 – 5 = 24 – 5
before multiplying since P comes before M in Subtract: 24 – 5 = 19
PEMDAS.
Parenthesis: (3 + 3) x 5 = 6 x 5  Example 5: (4 + 5) x (8 – 2)2 ÷ 2
Multiply: 6 x 5 = 30
Perform the operations inside the parentheses
simultaneously, simplify the operation with exponent,
 Example 3: 8 + 42 x 3 multiply, and then divide.
Simplifying the expression with exponent first, the Parentheses: (4 + 5) x (8 – 2)2 ÷ 2 = 9 x 62 ÷ 2
multiply, and then add. Exponent: 9 x 62 ÷ 2 = 9 x 36 ÷ 2
Exponent: 8 + 42 x 3 = 8 + 16 x 3 Multiplication: 9 x 36 ÷ 2 = 324 ÷ 2
Multiply: 8 + 16 x 3 = 8 + 48 Divide: 324 ÷ 2 = 162
Add: 8 + 48 = 56
 Example 6: (5 + 8)2 – 18 ÷ 6 x 2
Parenthesis: (5 + 8)2 – 18 ÷ 6 x 2 = 132 – 18 ÷ 6 x 2
Exponent: 132 – 18 ÷ 6 x 2 = 169 – 18 ÷ 6 x 2
Divide: 169 – 18 ÷ 6 x 2 = 169 – 3 x 2
Multiply: 169 – 3 x 2 = 169 – 6
Subtract: 169 – 6 = 163
 C. GREATEST COMMON FACTOR
The numbers that can divide an integer is called its factor or divisor. For example, the factors of 4 are 1, 2, and 4 because
these are the numbers that divide 4 without having a remainder. Another example is 6 which has factors 1, 2, 3, and 6. It is
clear that each number has always 1 and itself as factors. 

 Example 1: What are the common factors of 12 and 18?

Factors of 12: 1, 2, 3, 4, 6, 12
Factors of 18: 1, 2, 3, 6, 9, 18

If we examine the factors of 12 and 18, we see that there are 4 common factors: 1, 2, 3 and 6. Among the factors, 6 is the
largest. Therefore, we say that 6 is the greatest common factor (GCF) or greatest common divisor (GCD) of 12 and 18.

 Example 2: Find the GCF of 20, 32, 28.

Factors of 20: 1, 2, 3, 4, 5, 10, 20
Factors of 32: 1, 2, 4, 8, 16, 32
Factors of 28: 1, 2, 4, 7, 14, 28

As we can see, the common factors of 20, 32, and 28 are 1, 2, and 4. The GCD or GCF of the three numbers is 4.

(Ladder Method)

D. LEAST COMMON MULTIPLE

The smallest positive number that is a multiple of two or more numbers.

What is “Multiple”?

We get a multiple of a number when we multiply it by another number. Such as multiplying by 1, 2, 3, 4, 5, etc, but
not zero. Just like the multiplication table.

 Examples:
The multiples of 4 are: 4,8,12,16,20,24,28,32,36,40,44,...
The multiples of 5 are: 5,10,15,20,25,30,35,40,45,50,...

What is a “Common Multiple”?

Say we have listed the first few multiples of 4 and 5: the common multiples are those that are found in both lists:
The multiples of 4 are: 4,8,12,16,20,24,28,32,36,40,44,...
The multiples of 5 are: 5,10,15,20,25,30,35,40,45,50,...
Notice that 20 and 40 appear in both lists?
So, the common multiples of 4 and 5 are: 20, 40, (and 60, 80, etc ..., too)

The most important among the multiples is the least common multiple.  The least common multiple is the smallest
among all the multiples. Clearly, the least common multiple of 2 and 3 is 6. Here are some examples.
 Example 1: Find the least common multiple of 3 and 5
Multiples of 3: 3, 6, 9. 12, 15, 18
Multiples of 5: 5, 10, 15, 20, 25,30
As we can see, 15 appeared as the first common multiple, so 15 is the least common multiple of 3 and 5.

 Example 2: Find the least common multiple of 3, 4, and 6.

In this example, we find the least multiple that are common to the three numbers.
Multiples of 3: 3, 6, 9, 12, 15
Multiples of 4: 4, 8, 12, 16, 20
Multiples of 6: 6, 12, 18, 24, 30
So, the least common multiple of 3, 4, and 6 is 12.

 Example 3: Find the least common multiple of 3, 8 and 12.

Multiples of 3: 3, 6, 9, 12, 15, 18, 21, 24
Multiples of 8: 8, 16, 24,
Multiplies of 12: 12, 24, 36, 48, 60
So, the least common multiple of 3, 4 and 6 is 24.

II. Fraction
A fraction is composed of a numerator, the number above the bar, and a denominator, the number below the
bar. Fractions whose numerator are less than the denominator are called proper fractions. Fractions whose numerator are
greater than the numerator are called improper fractions. Improper fractions can be converted to mixed fractions or
fractions that contain whole numbers.

Fractions whose denominators are the same are called similar fractions. Fractions that are not similar are called
dissimilar fractions. Hence, the fractions,  ,  , and   are similar fractions, while the fractions   and   are dissimilar
fractions. 

A. ADDITION OF FRACTION
 In adding similar fractions, you just add the numerator and copy the denominator.  Here are a few examples.

 Example 1

 Example 2

 Example 3

In adding dissimilar fractions,

 Example 3
Therefore, the equivalent fraction of    is 

Third Addend: 
Solution
a. Get the LCM of 3, 6 and 8.
Multiples of 3: 3, 6, 9, 12, 15, 18, 21, 24 Therefore, the equivalent fraction of 1/8 is 3/24.
Multiples of 6: 6, 12, 18, 24, 30
Multiples of 8: 8, 16, 24, 32, 40 c. Add the equivalent fractions
LCM of 3, 6 and 8 is 24.
b. Convert the given fractions into equivalent fractions 16/24 + 4/24 + 3/24 = 23/24
whose denominator is 24.

First Addend: 
.
Therefore, the equivalent fraction of   is 

Second Addend: 
 B. MUTIPLICATION OF
FRACTION C. DIVISION OF FRACTION
 Example 1 To divide fractions, we must get the reciprocal of the
divisor. This is just the same as swapping the numerator
and the denominator. For example, the reciprocal of   
Solution
is  . After getting the reciprocal, just multiply the
fractions.
.
 Example 1
Answer: .
 Example 2
Solution
First, we get the reciprocal of  , the divisor. This is  .
Solution Then, we multiply the fractions.

We reduce the fraction to lowest term by dividing both

Answer: 
the numerator and the denominator by 2. This results to     Example 2
which is the final answer.

Answer:  Solution
 Example 3
First, we get the reciprocal of   which is  . Multiplying
the fractions, we have
Solution
First, we reduce   by dividing both the numerator and We reduce the answer to lowest terms by dividing both
the denominator by 3. This results to . We now the numerator and denominator by 5 resulting to  .
multiply:
Answer: 
 Example 3
.

Answer: . Solution
 Example 4 In dividing fractions, the dividend and the divisor must
not be mixed fractions. Therefore, we need to convert
the mixed fraction to improper fraction. To do this, we
Solution multiply   by   and then add  . The result becomes the
In this example, we need to convert the mixed fraction numerator of the mixed fraction. So, the the equivalent
into improper fraction. To do this, we multiply the of   is  .
denominator of the mixed fraction to the whole number
and the product to the denominator. That is Multiplying the fractions, we have

.
We can convert the improper fraction to mixed form
Now, let us multiply the two fractions. which is equal to

Answer: 
Answer: 
D. SUBTRACTION OF FRACTION

 Example 1:  .
Solution
The given is a similar fraction (fraction whose denominators are the same), so just like in addition, we just perform the
operation on the numerators. Therefore, we just have to subtract the numerator and copy the denominator. That is, 

We reduce to lowest term by dividing both the numerator and denominator of   by  . This results to   which is the final
answer.

 Example 2:  .
Solution
The two fractions are dissimilar, so we must find their least common denominator. To do this, we find the least common
multiple of   and  . The common multiples of 2 are  and so on and the common multiples of   are
 and so on.

As we can see from the lists above,   is the least common multiple of   and  .
We now change the denominator of both fractions to  .
First, we find the equivalent fraction of  . That is,

.
To find the value of  ,  divide   by   and then multiply to  . The result is   which becomes the numerator of the
equivalent fraction. So, the equivalent fraction of   is  .  
Now, we get the equivalent fraction of   or we find the value of   in  . We divide   by   and then multiply it by  ,
which gives us  . So, the equivalent fraction of   is  .

We now subtract the fractions.

.
The final answer is  .

 Example 3: 
Solution
First, we convert   to improper fraction. That is,

.
to get

.
The least common multiple of   and   is   (try listing as in example 2).

Now, to get the equivalent fraction, we have  . Now,  . This means, the equivalent fraction

.
We also convert   to   which is equal to  .
Now, we subtract the fractions.

 Converting the answer which is an improper fraction to mixed number, we have

II. Decimals

A. ADDITION OF DECIMALS C. MULTIPLICATION OF DECIMALS

A decimal is another representation of numbers. For  Example 1:  What is   ?
instance, the fraction   can be represented with 0.5 and In this example, only one factor has a decimal number,
the other is a whole number. To multiply, first, ignore
the decimal   can be represented with 3.2. the decimal point and then just multiply the numbers:
.
 Example 1: 3.02 + 80.401 After multiplying, count the number of decimal numbers
In adding 3.02 and 80.401, the decimal part of the (numbers after on the right hand side of
80.401 has more digits that that of 3.02. But there is no the decimal point) of the factors. There is
number to the right of 2, so we can just put 0. only one decimal number which is 6. So, in the product,
starting from the right, count one number and then place
the decimal point before that number making it  .
So, the final answer is  .

 Example 2: What is  ?

 Example 2: 1.95 + 180.2 + 20.003 Again, ignore the decimal points and multiply the
numbers:
.
There is one decimal number in the first factor and one
in the second factor. Therefore, there
are two decimal numbers. Now, count two numbers from
the right, and place the decimal point before the last
B. SUBTRACTION OF DECIMALS number on your count.
The rule in subtraction of decimals is the same Therefore, the correct answer is  .
with addition of decimals. First, position the numbers
such that the decimal points are aligned. Then, add zeros  Example 3: What is 
to make the number of decimal places the same. Lastly, Now,  . Notice that there are only three
perform subtraction. numbers in the product, but there
 Example 1: 10.3 – 4.81 are four decimal numbers in the two factors. So, in the
In the first example, we add 0 to the minuend 10.3 to product, we count three numbers from the right hand
make it 10.30. This way, we can subtract 1 from 0. side and then add one   before 3 to make the number
of decimals four. So, the correct answer is   
or  .

Multiplying Decimal Numbers by 10
In multiplying decimal numbers by 10 or its
 Example 2: 100.2 – 7.375 powers, just count the number of zeroes and move
In example 2, we add two zeros to 100.2 so that we can the decimal point to the right hand side the number of
subtract the three decimal numbers. zeroes appear.
 Example 1: What is  ?
Ten has one zero, so, we move the decimal point one
place to the right hand side. Therefore, the correct
answer is  .

 Example 2: What is  ?

There are two zeros, so we move the decimal point two Percentage is a number ratio expressed as a fraction of
digits to the right hand side. Moving the decimal points 100. When we say 10 percent, what we really mean is 10
gives us  out of 100, or in fraction notation 10/100. Therefore,
 Example 3: What is  ? when we see that a shirt is sold for a 50 percent discount,
There are three zeros, however, only one decimal point. we actually say 50 out of 100 or 50/100. Notice that
So, we move the decimal point one time to the right of 50/100 when reduced to lowest terms is 1/2 which
seven, and add two zeros. Therefore, the final answer means that we only have to pay half of the price of the
is  . shirt. As we all know, we use the symbol % to denote
percent.
D. DIVISION OF DECIMALS
It is assumed that you already know how to divide IV. Conversion of Fraction, Percent and Decimals
decimal numbers by whole numbers. A. FRACTION TO DECIMALS
Recall that in fractions, the number at the top of the
Therefore, the basic idea is to eliminate the decimal fraction bar is called the numerator and the number at
point of the divisor. It can done by multiplying both the the bottom of the fraction bar is called the denominator.
divisor and the dividend by powers of 10. In converting fractions to decimals we divide: the
numerator becomes the dividend and the denominator
 Example 1: What is 18.5 divided by 0.2? becomes the divisor.
To get rid of the decimal point in 0.2, we multiply it by
10. If we do this, we also multiply 18.5 by 10. This gives
us 185 divided by 2 which 92.5.
 Example 2: What is 4.26 divided by 0.3?
To get rid of the decimal point in 0.3, we multiply it with
10. We also multiply 4.26 by 10. This gives us 42.6 In converting fractions to decimals, you should divide
divided by 3. Well, we can actually do this mentally: 42 the numerator by the denominator manually. Take note
divided by 3 is 14 and 0.6 divided by 3 is 0.2. So, the of this step because most solvers switch their places.
correct answer is 14.2
 Example 3: What is 32.85 divided by 0.203?  Example 1: Convert   to decimals.
Well, just multiply 0.203 by 1000; this results to 203. First, 4 divided by 5 cannot be done, so we place 0 in the
Now, multiply 32.85 by 1000, this gives us 32850. So, quotient.
the new given now is, 32850 divided by 203. Well, I’m Second, we add the decimal point and place 0 after the
sure you can do that. decimal point in the dividend. We also add the decimal
point to the quotient aligned with the first decimal point.
Why does multiplying by powers of 10 works? Third, ignoring the decimal point, we divide 40 by 5,
which gives us 8. We write 8 at the right of the decimal
If you divide a by b, then you have the fraction  . Now, point and continue our calculation.
when we multiply the dividend and divisor with the So,   in decimals is  .
same number, we are actually multiplying the numerator
and denominator with that number. For instance, if we
multiply   and   by 10, we have

we are not actually changing its value of the fraction. Example 2: Convert   to decimals.
Therefore, we are still dividing the same numbers. Again, we align the decimals and divide 1 with 8 which
cannot be, so we place 0 in the quotient. Next, we add
the decimal point and 0 to the dividend. Now dividing
10 by 8, we get 1 a quotient as shown below.

III. Percent
After subtraction, we still have a remainder. So, we add
another 0 in the dividend as shown. Performing division,  Example 2
we have the following calculation. Convert   to fraction.
0.6 is 
We reduce the fraction to lowest terms by dividing both
the numerator and the denominator by the greatest
common factor of 6 and 10 which is 2.

Next, we still have a remainder. Adding 0, we have the

following calculation. Therefore, the equivalent fraction of   is  .
 Example 3
Convert   to fraction
The last digit of the decimal is in the hundredths place,
so we can read this as 12 hundredths.

Twelve hundredths is  .

We convert this fraction to lowest terms by dividing
Example 3: There are cases that the decimal in non- both the numerator and denominator by the greatest
common factor of 12 and 100 which is equal to 4. So,
terminating such as  . If you calculate this fraction, it
will give you   with never ending 3’s. So, you
can just round to 0.33 or depending on the number of .
decimal places required.
Example 4: There are cases that the decimals are Therefore, the equivalent of 0.12 in fraction is 
 Example 4
repeating. For example, if we convert   to fractions, we
Convert   to fraction.
get 0.142857142857 with 142857 repeating. Again, in
examinations, they usually tell you to round your
The last digit of the decimal number above is in the
answers to the nearest place values.
thousandths place. So, we can read it as 375 thousandths.
Example 5: For mixed fractions, you can just ignore the
Now, 375 thousandths is the same
whole number, and then convert the fraction to decimals.
After you have calculated the decimal, add the whole as  .
number. We convert 375 thousandths to lowest terms by dividing
For example, how do we convert   to decimals. both its numerator and denominator by the greatest
First, we ignore the whole number. Then, we convert    common factor of 375 and 1000 which is equal to 125.
to decimals which is 0.8 in Example 1.  Lastly, we add 9 That is,
and 0.8 which is equal to 9.8.
.
.
B. DECIMALS TO FRACTION Therefore, the equivalent fraction of   is 
In the decimal number 0.532, 5 is the tenths place, 3 is
the hundredths place, 2 is the thousandths place. C. PERCENT TO FRACTION
There is one important concept to remember when
The number 5 tenths is the same as  ,  3 converting percent to fraction. That is, when you say
hundredths is the same as   and 2 thousandths is percent, it means per hundred. The word cent comes
from the Latin word centum which means “hundred”.
the same as  . In converting decimals to
In effect, when you say, 60%, it means 60 per hundred,
fractions, we have to see the place value of the last digit
0.4% means 0.4 per hundred, 125% means 125 per
of the decimal place.
hundred. When you say x per hundred, you can also
 Example 1
represent it by the fraction x/100. This means that the
Convert   to fraction.
percentages above can be represented as
Solution
0.7 is 7 tenths or  .
Therefore, the equivalent of   in fraction is the same respectively. Now, all we have left to do is to convert
these fractions to lowest terms.
as 
  Example 1:  Example 3: What is 23/200 in percent?
In this example, we can relate 200 to 100 by dividing it
Recall that to convert a fraction to lowest terms, we find
the greatest common factor (GCF) of its numerator and by 2. So, we also divide the numerator by 2. That is
denominator and then divide them both by the GCF.
The GCF of 60 and 100 is 20, so
Therefore, the answer is 11.5%

There are two important things to remember in using the

Therefore, the equivalent of 60% in fraction is  .
method above.
 Example 2:  (1) in changing the form the fractions to n/100, the only
In this example, we have a decimal point at the operations that you can use are multiplication and
numerator and a whole number at the denominator. We division and
have to “get rid” of the decimal point. To do this, we can (2) whatever you do to the numerator, you also do to the
multiply both the numerator and the denominator by 10 denominator.
(since 0.4 x 10 = 4). Therefore, we have Note that multiplying the denominator (or dividing it) by
the same number does not change its value, it only
. change its representation (fraction, percent or decimal).
Now, the greatest common factor of 4 and 1000 is 4, so
we divide both the numerator and the denominator by 4. Why It Works
When you are relating a fraction a/b to n/100, you are
The final result is  .
actually using ratio and proportion. For example, in the
Therefore, the equivalent fraction of 0.4% is  . first example, you are actually solving the equation
 Example 3: 
The greatest common factor of 125 and 100 is 25, so we .
divide both the numerator and the denominator by 25. In
The equation will result to   which is equal to 20.
doing this, we get  . Now, this is just the same as multiplying both the
Therefore, the equivalent fraction of 125% is  numerator and the denominator by 20.
Note that the method of “relating to 100 by
(Summary) multiplication or division” can only work easily for
There are three steps to remember in converting percent denominators that divides 100 or can be divided by 100.
to fractions. Other fractions (try 1/7), you have to use ratio and
1. Make a fraction from the given percent with the proportion and manual division.
given as numerator and 100 as denominator.
2. Eliminate the decimal points (if there are any) Different Approach in Fraction to Percent
by multiplying the numerator and denominator
by the same number which is a power of 10 (10,  Example 1: What is the equivalent of 1/5 in
100, 1000 and so on). percent.
3. Reduce the resulting fraction to lowest terms. Recall that in Part 1, we multiplied both the numerator
and the denominator by 20, to make the denominator
D. FRACTION TO PERCENT 100. That is, 
Example 1: What is the equivalent of 1/5 in percent?
How do we relate the denominator 5 to 100? By
Now, notice how it is related to the new method. In this
multiplying it by 20. Therefore, we also multiply its
method, we related 1/5 to n/100. That is, what is the
numerator by 20:
value of   in

Now, since we have 100 as denominator, the answer in .

percent is therefore the numerator. Therefore, the To simplify the equation, we multiply both sides of the
equivalent of 1/5 in percent is 20%. equation by 100, and we get
Example 2: What is 3/25 in percent?
Again, how do you related 25 to 100? By multiplying it
Simplifying and switching the position of the
by 4. Therefore,
expressions, we get the  . This means
that  .
Therefore, the equivalent of 3/25 in percent is 12%.
Of course, Part 1 seems to be easier, but the good thing  Example 3
about putting it into equation is that it applies to all Convert 65.2% to decimal.
fractions. For instance, it is quite hard to convert 7/12 Solution
using the method in part 1. This is not a whole number. We can see the decimal
 Example 2: What is the equivalent of   in point between 5 and 2. Moving the decimal two places
to the left, we end up with .652 or 0.652.
percent?
Answer: 0.652
We set up the equation with   on the left.  Example 4
Convert 2.5% to decimal.
Solution
To eliminate the fraction, multiply both sides by
There is only one number to the left of the decimal
denominator. This results to
place. But we need to move two places, so, we add 0.
That becomes .025 or 0.025
Answer: 0.025
or about 58.33%.  Example 5
The curly equal sign means approximately equal to since What is 124% to decimal.
3 is a non-terminating decimal. Solution
This is a whole number, so the decimal point is at the
because this is where they derived the rule. Recall the right of 4. Moving the decimal point to the left we have
rule in converting fraction to percent: Divide the fraction 1.24.
and then multiply the result to 100. That is exactly it. Answer: 1.24
So, when you have the fraction,   just divide it  Example 6
manually, and then multiply the result to 100. That is, What is 0.8% in decimal?
Solution
. Moving 2 decimal places to the left, we have .008. So
Do not forget though that the divisor during division is the answer is 0.008.
the denominator (5 in 2/5). as shown below. Answer: 0.008
 Example 7
A t-shirt worth P600 has a 15% discount. How much is
the discount?
Solution
The equivalent of 15% to decimal is 0.15
E. PERCENT TO DECIMALS Now, 600 × 0.15 = 90
Therefore, the discount is Php90.
We convert decimals to percent by multiplying the
decimal by 100. So, in this case, we divide percent by
F. DECIMALS TO PERCENT
100 in order to get the decimal value. Remember:
division is the inverse operation of multiplication. Percent usually appears in discount and interest
problems while fractions and decimals appear in various
 Example 1
Convert 85% to decimals. types of problems.
To convert decimal percent, you just have to multiply
Solution
We divide 85% by 100 which means that we will move the decimal by 100.
 Example 1
two decimal places to the let. Note that the decimal point
is on the immediate right of the ones place (in this case What is 0.25 in percent?
Solution
5). So, if we move the decimal point two places to the
left, we have .85 or 0.85. Note that we usually add one 0 0.25 × 100 = 25
So, the answer is 25%.
to the left of the decimal point if there is no whole
number.  Example 2
What is 0.08 in percent?
Answer: 0.85
 Example 2 0.08 × 100 = 8
Therefore, the answer is 8%.
What is 40% in decimal?
Solution Of course, there are cases that the given is more than one
such as the next example
Again, it is a whole number, so the decimal point is at
the right of 0. Moving the decimal point two places to  Example 3
What is 1.8 in percent?
the left, we have .40 or 0.40
Answer: 0.40 or 0.4 (0 at the right of the decimal Solution
1.8 × 100 = 180
numbers may be omitted)
Therefore, the answer is 180%.
 Example 4
What is 0.009 in percent?
Solution
0.009× 100 = 0.9%
Notice that some percent can also have decimal point
such as shown in Example 4. In dealing with many
decimals, if we multiply them with 100, we just move
two decimal places to the right.