3.2 Fractions, Decimals & Percentages

Key Takeaways

  • Seamless conversion between fractions, decimals, and percentages relies on standard benchmarks (1/8 = 0.125 = 12.5%, 1/5 = 0.20 = 20%, 1/4 = 0.25 = 25%, 1/3 ≈ 33.3%).

  • Fraction addition and subtraction require a lowest common denominator (LCD), while fraction division requires multiplying by the reciprocal (the invert-and-multiply rule).

  • Percentage change is calculated using (Change / Original) × 100%, with percentage multipliers providing rapid calculation for markups, discounts, and depreciation.

  • Commercial and logistical calculations, including profit/loss margins and simple interest (I = (P × R × T) / 100), appear frequently in routine administrative problem-solving.

Last updated: October 2026

3.2 Fractions, Decimals & Percentages

Fractional, decimal, and percentage computations constitute the quantitative backbone of practical administrative and technical duties in the armed forces. Whether calculating field ration disbursements, vehicle fuel consumption rates, equipment depreciation, or medical supply allocations, recruits must translate effortlessly across numerical forms. Recruit-style aptitude word problems often integrate these concepts, requiring candidates to perform multi-step conversions, evaluate fractional remaining balances, and solve commercial arithmetic challenges such as profit, loss, and simple interest without calculation aids.


Conversions Between Fractions, Decimals, and Percentages

Fractions, decimals, and percentages represent identical mathematical values in different notations:

  • A fraction represents parts of a whole (ab\frac{a}{b}).
  • A decimal represents parts of a whole based on powers of ten (0.25=251000.25 = \frac{25}{100}).
  • A percentage expresses a ratio as a fraction of one hundred (25%=2510025\% = \frac{25}{100}).

Common Benchmark Equivalencies

Committing benchmark equivalencies to memory allows candidates to eliminate conversion steps during time-sensitive tests.

FractionDecimal ValuePercentage Equivalent
12\frac{1}{2}0.50.550%50\%
13\frac{1}{3}0.333…0.333\dots3313%33\frac{1}{3}\%
14\frac{1}{4}0.250.2525%25\%
15\frac{1}{5}0.20.220%20\%
16\frac{1}{6}0.166…0.166\dots1623%16\frac{2}{3}\%
18\frac{1}{8}0.1250.12512.5%12.5\%
38\frac{3}{8}0.3750.37537.5%37.5\%
58\frac{5}{8}0.6250.62562.5%62.5\%
78\frac{7}{8}0.8750.87587.5%87.5\%
110\frac{1}{10}0.10.110%10\%

Systematic Conversion Rules

  1. Fraction to Decimal: Divide numerator by denominator (e.g., 58=5÷8=0.625\frac{5}{8} = 5 \div 8 = 0.625).
  2. Decimal to Percentage: Shift decimal point two places right (e.g., 0.075=7.5%0.075 = 7.5\%).
  3. Percentage to Fraction: Place percentage value over 100100 and reduce (e.g., 45%=45100=92045\% = \frac{45}{100} = \frac{9}{20}).

Applied Decimal Operations in Field Calculations

Handling decimal quantities swiftly requires strict precision and place-value accounting:

  • Addition & Subtraction: Line up decimal points vertically before adding or subtracting. Pad missing places with zeroes (e.g., 18.4−5.75=18.40−5.75=12.6518.4 - 5.75 = 18.40 - 5.75 = 12.65).
  • Multiplication: Multiply as whole numbers, count total decimal places across all factors, and restore the point (e.g., 1.4×0.03→14×3=421.4 \times 0.03 \rightarrow 14 \times 3 = 42, with three decimal digits giving 0.0420.042).
  • Division: Shift the decimal point in the divisor to form an integer, shift the dividend by the same number of places, and proceed with standard division (16.8÷0.4=168÷4=4216.8 \div 0.4 = 168 \div 4 = 42).

Arithmetic Operations with Fractions

Addition and Subtraction

Fractions cannot be directly combined unless they share a common denominator:

  1. Identify the Lowest Common Denominator (LCD) of all terms.
  2. Convert each fraction into an equivalent fraction with this denominator.
  3. Add or subtract numerators while keeping the common denominator unchanged.
  4. Simplify to lowest terms.
34+25−12=1520+820−1020=1320\frac{3}{4} + \frac{2}{5} - \frac{1}{2} = \frac{15}{20} + \frac{8}{20} - \frac{10}{20} = \frac{13}{20}

Multiplication of Fractions

Multiply numerators together and denominators together. Simplify diagonally before multiplying:

1425×1528=15×32=310\frac{14}{25} \times \frac{15}{28} = \frac{1}{5} \times \frac{3}{2} = \frac{3}{10}

Here, 1414 and 2828 reduce by 1414, while 1515 and 2525 reduce by 55.

Division of Fractions: The Reciprocal Rule

Dividing by a fraction is equivalent to multiplying by its reciprocal (invert divisor and multiply):

712÷1415=712×1514=14×52=58\frac{7}{12} \div \frac{14}{15} = \frac{7}{12} \times \frac{15}{14} = \frac{1}{4} \times \frac{5}{2} = \frac{5}{8}

Warning

Never invert the dividend (the first fraction). Invert only the divisor following the division sign.


Applied Percentage Calculations

Percentage of a Quantity

Multiply the quantity by the fractional or decimal percentage: Value=P100×Total\text{Value} = \frac{P}{100} \times \text{Total}. Mental shortcut: For 15%15\% of GH₵ 480480, take 10%10\% (GH₵ 4848) plus 5%5\% (GH₵ 2424), yielding GH₵ 7272.

Percentage Increase, Decrease, and Change

Use direct multiplier factors:

  • Increase by r%r\%: New=Original×(1+r100)\text{New} = \text{Original} \times (1 + \frac{r}{100})
  • Decrease by r%r\%: New=Original×(1−r100)\text{New} = \text{Original} \times (1 - \frac{r}{100})
  • Percentage Change: ∣New−Original∣Original×100%\frac{|\text{New} - \text{Original}|}{\text{Original}} \times 100\%

Important

The denominator in percentage change is always the original base value, never the new value.

Commercial Mathematics: Profit and Loss

  • Profit: Selling Price (SP)−Cost Price (CP)\text{Selling Price (SP)} - \text{Cost Price (CP)} when SP>CPSP > CP. Profit %=ProfitCP×100%\text{Profit } \% = \frac{\text{Profit}}{CP} \times 100\%.
  • Loss: CP−SPCP - SP when CP>SPCP > SP. Loss %=LossCP×100%\text{Loss } \% = \frac{\text{Loss}}{CP} \times 100\%.

Simple Interest Calculations

Simple interest reflects non-compounding returns or loan costs:

I=P×R×T100I = \frac{P \times R \times T}{100}

Where PP is principal, RR is annual rate, TT is time in years, and Total Amount A=P+IA = P + I. When time is in months, convert: T=months12T = \frac{\text{months}}{12}.


Worked Practical Word Problems

Example 1: Multi-Stage Ration Allocation

Problem: A garrison mess receives 480 kg480\text{ kg} of grain. In Week 1, the kitchen prepares 38\frac{3}{8} of the initial stock. In Week 2, it uses 25\frac{2}{5} of the remaining supply. How many kilograms remain in store after Week 2?

Step-by-step Solution:

  1. Week 1 use: 38×480=180 kg\frac{3}{8} \times 480 = 180\text{ kg}.
  2. Remaining after Week 1: 480−180=300 kg480 - 180 = 300\text{ kg}.
  3. Week 2 use: 25×300=120 kg\frac{2}{5} \times 300 = 120\text{ kg}.
  4. Final balance: 300−120=180 kg300 - 120 = 180\text{ kg}. Alternative fraction approach: Remaining fraction =(1−38)×(1−25)=58×35=38= (1 - \frac{3}{8}) \times (1 - \frac{2}{5}) = \frac{5}{8} \times \frac{3}{5} = \frac{3}{8}. Total remaining =38×480=180 kg= \frac{3}{8} \times 480 = 180\text{ kg}. Final Answer: 180 kg180\text{ kg}.

Example 2: Fuel Consumption and Percentage Reserve

Problem: A patrol craft begins operations with 2,400 litres2,400\text{ litres} of diesel. In transit, it consumes 35%35\% of its fuel. During patrol manoeuvres, it uses an additional 25%25\% of the original capacity. How many litres remain, and what fraction of full capacity does this represent?

Step-by-step Solution:

  1. Total percentage consumed: 35%+25%=60%35\% + 25\% = 60\%.
  2. Percentage remaining: 100%−60%=40%100\% - 60\% = 40\%.
  3. Remaining volume: 0.40×2,400=960 litres0.40 \times 2,400 = 960\text{ litres}.
  4. Simplified fraction: 40%=40100=2540\% = \frac{40}{100} = \frac{2}{5}. Final Answer: 960 litres960\text{ litres} remain (25\frac{2}{5} of full capacity).
Test Your Knowledge

An armored patrol unit sets out with a full 180-litre180\text{-litre} auxiliary fuel tank. During the first reconnaissance leg, the vehicle consumes 38\frac{3}{8} of the full capacity. During the second leg, it consumes 25\frac{2}{5} of the remaining fuel. How many litres of fuel remain in the auxiliary tank?

A

45.0 litres

B

54.0 litres

C

67.5 litres

D

72.0 litres

Test Your Knowledge

A regimental canteen purchases a bulk carton of boots for GH₵ 1,6001,600 and sells them for GH₵ 2,0802,080. What is the percentage profit realized on the purchase cost?

A

30%

B

25%

C

23%

D

48%

Test Your Knowledge

A service member borrows GH₵ 4,5004,500 from a service welfare credit scheme at a simple interest rate of 8%8\% per annum for 212 years2\frac{1}{2}\text{ years} (2.5 years) to fund vocational tools. What is the total amount (principal plus interest) to be repaid at the end of the term?

A

GH₵ 5,100

B

GH₵ 5,220

C

GH₵ 5,350

D

GH₵ 5,400

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