Percentages are used to express a number or amount as a fraction of 100. To convert a percentage to a decimal, the percentage sign is dropped and the number is divided by 100, moving the decimal two places to the left. Percentages are used in many applications including calculating test scores, sales taxes, discounts, loans, profits and losses, population statistics, and more. Examples show how to calculate percentages in situations like finding loss percentage based on cost and selling price, and calculating expenses, savings, and percentages of total income. Understanding percentages is important for many areas of life.

1. Sahana.Bhagavathi
Topic Percentage And Its Applications

2. TO GAIN KNOWLEDGE AND
UNDERSTAND THE USES OF
PERCENTAGES,WHERE THEY ARE
USED AND SOME EASY TIPS OF
PERCENTAGE
Objective

3. Introduction
The word per cent is an abbreviation of
the Latin phrase means per hundred or
hundredths.The term percent means per
hundred or every hundred .When we say
that a man gives 30 percent of his income
tax, this means he gives ₨30 out of every
hundred rupees out of income. ‘A trader
makes 15 per cent a profit in his finial
selling’ that means he got a profit of
rupees Rs 15 out hundred.

4. The symbol % is used for the term
percent. So, that means ,7 out of
hundred =7/100

5. Basics
• A fraction with its denominator 100 is equal to
that percent ,as numerator.
• Percent means for every hundred.
• Increase%=(Increase x100)
Original value
Decrease%=(Decrease/Original value x100)
The selling price is written as S.P
The cost price is written as C.P

6. The effective cost Prices are written as
E.C.P
Effective Cost prices
(E.C.P)=C.P+overhead expenses
Gain or loss is calculated on the cost
price.
Gain%=(Gain /C.PX100)
Loss %=(Loss/C.PX100)

7. Logics
• A fraction with its denominator 100 is equal to
that percent ,as the numerator.
• To convert a ratio to a percent,we write it as a
fraction ,then multiply the % after the
product.
• In a percent 100/100 means whole .
• To convert a decimal to a percent we multiply
by 100%.

8. Loss=C.P-S.P
S.P=C.P-Loss
S.P=Profit =C.P

9. The amount or the price at which an
article is purchased by shopkeeper is
cost price(C.P)
The amount or price at which an article
is sold by the shopkeeper is called as
selling price(S.P).
There are some formulas th find the
C.P and S.P:
Profit +S.P-C.P

10. Theory
• ❶To convert a per cent into a fraction, we drop the
per cent and divide the remaining number by
hundred. We reduce it to the fracton to the lowest
terms. Ex:32% of 80=32/80=4/10=2/5
• ❷To convert a percent to decimal ,we drop the per
cent sign and shift the decimal point by two places
to the left.Ex:32%=32/100=0.32
• ❸To convert a ratio into a percent we write as a
fraction , then multiply the symbol[%] after the
product .Ex:12:25=12/25 (12/25x100)%=48%

11. ❹To convert a fraction to a percent, we
multiply the fraction by 100 and put the
symbol %after the product.Ex:14/25
(14/25x100)=56%
❺ To convert a decimal to percent we
multiply by 100 and insert (%) sign or to
convert a decimal into a percent, we shift
the decimal point to the right and insert %
sign.Ex:0.25=(0.25x100)%=25%

12. Tips
❶10% of 543
10%x543
54.3
❷50%of444
divide by 2
222
❸5%of44
Divide by 2
44/2

13. 22
Take 10%
22x10=2.2
❹15% of 24
Break them into 2 parts
10%+5%
10%x24=2.4
5of24
24/2=12
take 10%=1.2

14. 12+1.2
3.6
❺95% Of Rs2400
Break 95% into 2 parts
100%-5%
100of2400
2400
5%of2400
2400/2
1200

15. 10%of 1200
120.0
2400-120
video

16. Applications
Percentages are used in calculating our
marks in tests.Used in items behind the
cover[VAT[value added tax]].Shops
advertise discounts.These dicounts are
percentages.They are used in housing
loans or and any other
loans.Companies describe their profit
and loss in percentage.The country’s
population is described in percentage.

17. They are used in sales.They are
used in showing the divisions of
water[Salty,sweet,iceglaciors,and
fresh water].They are used in
showing the usage of water in
different countries.

18. Illustration1
Sinu bought a set of books for Rs 400 and sold it
for Rs380.Find his loss and the loss percent
Sol: S.P=Rs380 C.P=400Rs
S.P<C.P
Loss=C.P-S.P
LOSS=Rs20
loss%=Loss /C.PX100
20/400X100=5%

19. Illustration2
• Arvind earns Rs12,000 per month .He spends
30% of his monthly income on house rent,
40% on household expenses ,5% on travel
,and 5% on entertainment for his family .The
remaining is saved in the bank .Find out how
much does Arvind spend on each item and
how much he saves.

20. Solution :Total income for the month =Rs12,000
House rent :30% of Rs12,000
12000x30/100=Rs3,600
Household expenses=40% of Rs12000
12000x40/100=Rs4,800
Travel expenses=5%of Rs 12000
12000x5/100=Rs600
Entertainment =5%of Rs12000
12000x5/100=Rs600
Total expenses=30%+40+5%=5%=80%
Savings=Income-Expenditure
100-80=20%
Actual Savings =12000X20/100=Rs3,400

34. Conclusion
• At last we would like to conclude that
percentages are very important in human life
and the topic profit and loss is also very
important.So, we think that you all
understood about the topic percentage and its
applications