This document provides instruction on decimals, percents, and how they relate. It defines decimals as expressing fractions of 10, 100, or 1000. Percents are fractions with a denominator of 100 that can be expressed as decimals. Calculations with decimals and percents follow consistent rules. Trailing zeros can cause errors, so leading zeros are safer for numbers less than 1. Rounding follows rules of looking at the digit after the rounding place. Practice problems reinforce understanding of calculations and conversions between decimals and percents. The next steps are to do homework, post to the discussion board, and review for the quiz.