Theory
Fractions, decimals, and percentages are three ways to show the same idea: part of a whole.
If the question asks you to simplify, compare, or make equivalent fractions, it is testing fraction structure.
If the question says a fraction of an amount, divide by the denominator first, then multiply by the numerator.
If the question asks for a percentage of an amount, convert the percentage to a decimal or build it from simple percentages such as 10%, 5%, and 1%.
If the question says increase or decrease by a percentage, use a percentage multiplier.
If the final amount is given after an increase or decrease and you need the original value, it is a reverse percentage question.
Use this page as the overview. For careful practice, use the separate FDP lessons in the Number and Place Value topic.