This document provides an introduction to fractions and decimals for 7th grade math students. It defines fractions as parts of a whole, using pictures to represent numerators and denominators. Decimals are defined as fractional values that result from dividing a whole into equal parts. The document demonstrates how to convert fractions to decimals by dividing the numerator by the denominator, and how to convert decimals to fractions by using the digits right of the decimal point as the numerator and the place value of the last digit as the denominator. Examples and practice problems are provided to help students learn the concepts and do conversions.