The main point... percentages are just FRACTIONS. "Five per cent" literally means "five per 100", or 5 / 100 — five hundredths. Of course we can also write this as the decimal 0.05.
I this lesson, we first practice the concept of percent and write percents as fractions and as decimals and vice versa.
Then we convert fractions to percentages... there are TWO cases:
1. The fraction can easily be written as an equivalent fraction with 100 as the denominator.
2. If that is not the case, we need to use division (long division or a calculator).
Percent of number with mental math — video lesson
Math Mammoth Grade 6 curriculum (pre-algebra)