Some simple way kids can figure out percentages are to relate basic fraction with percentages or use grid paper. Grid paper that is 10 by10 is useful for teaching younger students that a percentage is given as parts per 100. For example, using grid paper or sheet, teachers can show that 10 percent is 10 squares on the grid sheet that contain 100 squares, or 10 per 100; once students master finding percentages with this technique, they can move on to equating basic percentages like 10 percent, 25 percent and 50 percent with their corresponding fractions.
An example of this technique is to associate the fractions 1/5,1/4 1/2 and 3/4 with 20 percent, 25 percent , 50 percent and 75 percent, respectively. Teachers can show that 50 percent is 50 squares on the grid sheet, which is exactly half of all the squares on the grid.
Using these basic percentages with their equivalent fractions, it is easier for students to solve simple problems that involve percentage like finding 25 percent of 80 or 20 percent of 75. By using the fact that 25 percent is the fraction 1/4, a student can find the answer by multiplying 1/4 by 80 to get 20. In the same manner, it is easy to find that 1/5 of 75 is 15.