Five ways to write the same place
Latitude and longitude are angles: latitude north or south of the equator (−90° to +90°), longitude east or west of the Greenwich meridian (−180° to +180°). The same angle can be written as decimal degrees (48.8582°), degrees and decimal minutes (48° 51.492′) or degrees, minutes and seconds (48° 51′ 29.52″). A degree has 60 minutes and a minute 60 seconds, so 0.8582° × 60 = 51.492′, and 0.492′ × 60 = 29.52″.
UTM (Universal Transverse Mercator) projects the earth onto 60 zones, each 6° of longitude wide, and measures in metres: an easting from a false origin 500 km west of the zone's central meridian, and a northing from the equator, plus 10,000 km in the southern hemisphere. MGRS, the grid NATO forces and many rescue teams use, writes the same position with two letters for the 100 km square, so 31 N 448251 5411932 becomes 31U DQ 48251 11932.
Every conversion uses the WGS84 ellipsoid, the datum of GPS. UTM is computed with Krüger's series as published by Karney in 2011, accurate to well under a millimetre within a zone, so a round trip from degrees to UTM and back returns the same position.