This math chapter workbook on "Percent," covers the fundamental concepts of understanding percentages as a way to express numbers as parts of a hundred. This includes practicing converting between fractions, decimals, and percentages. One problem includes converting 23 out of 100 to a percent. There is a page where 100 squares represent a percentage, along with various problems.
A fifth grader should know that percents are a way to express parts of a whole, similar to fractions and decimals. They should understand that "percent" means "per hundred," so when you see a number like 25%, it means 25 out of 100. They should be able to convert percents to fractions and decimals, like knowing that 50% is the same as 0.5 or 1/2.