In order to write a percent as a fraction, we need to put the number -- the percentage -- over 100, and then simplify the fraction. For example, to convert 60% to a fraction, you first put 60 over 100 like this: 60/100. Then, you reduce the fraction by dividing each number by the greatest common factor, which in this case is 20. 60 divided by 20 equals 3, and 100 divided by 20 equals 5, so 60/100 reduces to 3/5.
Visual aids can enrich your understanding of percentages, and how they actually look when applied to objects. On a sheet of graph paper, mark out a square section 10 grid boxes across and 10 down, so that the square contains 100 grid boxes. Using a pencil, lightly shade in some of the boxes, e.g. 20 boxes. The number of shaded boxes is the percentage out of 100. You then write 20/100, and then simplify the fraction to 1/5.
Percentages are often used when discussing money, so using exercises that involve money can help develop your understanding of how percentages relate to fractions. Try using pennies as your units for calculating percentages and converting them to fractions. For example, count out one pile of 100 pennies and place them on a table. Next, count out a second pile as your chosen percentage: 35 pennies (or 35%) and set them above the pile of 100, creating the fraction of 35/100. On a sheet of paper, reduce 35/100 to 7/20, and then remove the appropriate amount of pennies from each pile.
While converting percentages that are whole numbers is as simple as putting the percentage over 100 and then simplifying, converting a percentage that contains a decimal requires an additional step. Consider a percentage of 62.5. After placing 62.5 over 100, you multiply both numbers by 10 to produce whole numbers: 625/1000, which then reduces to 25/40, and then finally to 5/8. You multiplied by 10 because there was one number after the decimal point. Had there been two, you would have multiplied by 100, for three: 1,000, and so on.