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# ALGEBRA

## Basic Rules in Algebra

The properties of addition of integers:
1. Closure property
2. Commutative property
3. Associative property
4. Identity property
5. Inverse property
6. Distributive property

Addition: a + b = integer
Multiplication: a . b
Addition: a + b = b + a
Multiplication: a . b = b . a
Addition: (a + b) + c = a + (b + c)
Multiplication: (a . b) . c= a . (b . c)
Addition: a + 0 = a
Multiplication: a . 1 = 1 . a = a
Addition: a + (-a) = 0 = (-a) + a
Multiplication: a (1/a) = 1 = (1/a)a with a 0
Addition: a(b + c) + ab + ac
Multiplication: (a +b)c = ac + bc

Properties of Equality
1. Reflexive property
2. Symmetric property
3. Transitive property
4. Substitution property
6. Multiplication/Division
7. Cancellation property

:a=a
: if a = b, then b = a
: if a = b and b = c, then a = c
: if a = b, then a can be replaced by b in any
expression involving a
: if a = b, then a + c = b + c
: if a = b, then a c = b c
: if a = b, then ac = bc
: if a = b, then a/c = b/c, with c 0
: if a + c = b + c, then a = b
: if ac = bc and c 0, then a = b
Properties of Exponent

1. am . an = am+n
2. am/an = am-n
3. (am)n = amn
4. (ab)m = ambm
5. (a/b)m = am/bm
6. am/n =
7. a-m = 1/am
8. ao = 1, a 0
Special Products
1. Sum and Difference of same terms
Or Difference of two squares
2. Square of binomial
3. Cube of binomial
4. Differnce of two cubes
5. Sum of two cubes

: (x + y)(x y) = x2 y2
: (x + y)2 = x2 + 2xy + y2
: (x y)2 = x2 2xy + y2
: (x + y)3 = x3 + 3x2y + 3xy2 + y3
: (x y)3 = x3 3x2y + 3xy2 y3
: x3 y3 = (x y)( x2 + xy + y2)
: x3 + y3 = (x + y)( x2 xy + y2)

: (x + y + z)2 = x2 + y2 + z2 +2xy +
2xz + 2yz

6. Square of binomial

## Quadratic Equation, Binomial Theorem and Logarithms

The general quadratic equation is expressed as:
Ax2 + Bx + C = 0
Binomial Theorem
(x + y)0 = 1
(x + y)1 = x + y
(x + y)2 = x2 + 2xy + y2
(x + y)3 = x3 + 3x2y + 3xy2 + y3
(x + y)4 = x4 + 4x3y + 6x2y2 + 4xy3 + y4
Logarithms
Properties of logarithms
1. log (xy) = log x + log y
2. log x/y = log x log y
3. logxn = n log x
4. logb x = log x / log b
5. loga x = logb x / logb a
6. loga a = 1
7. log 1 to any base = 0
Age, Work, Mixture, Digit, Motion Problem
Age Problems
One of the most common problems in the algebra is the age problem. This type
of problem must be solved meticulously by giving more emphasis to the tense of the
statements.
Example: The ages of a certain person in the pat, present and future in terms of x are
as follows:
6 years ago
x6

Present
X

5 years hence
x+5

Work Problems
Suppose that a person can do a certain work in 5 days. This means that the said person
can finish 1/5 of the work in one day. Thus, his rate is 1/5 of the work per day.
Mixture Problem
The easiest way to solve a mixture problem is to draw a rectangle or a square which will
illustrate the content of the mixture as shown in the following illustration.
Conside a 5 cubic meter mixture containing 65% alcohol and 35% gasoline
35% gasoline

65% alcohol

V = 5m3
The quantity of the alcohol is (0.65) (5) = 3.25 cu. meters while the quantity of the
gasoline is (0.35) (5) = 1.75 cu. meters.
Digit Problems
Let h, t and u be the hundreds, tens and units digit, respectively. A three-digit number
must be represented in the following manner.
Number = h (100) + t (10) + u
A two-digit number is represented by:
Number = t (10) + u
Motion Problem
In algebra, the problems pertaining to a motion neither deals only with a uniform
velocity, i.e, no acceleration nor deceleration in the process. The following is the
relationship between the distance, time and velocity.
D = Vt

V=D/t

t=D/V

## Clock, Variation, Progression

Clock Problem
By principle, the minute hand (MH) always moves faster than the (HH). The relation
between minute hand and the hour hand is
HH = MH / 12
Also the hour hand in terms of second hand is expressed as
HH = SH / 720
Progression
A Progression is a set or collection of numbers arranged in an orderly manner
such that the preceding and the following numbers are completely specified.
An Infinite sequence is a function whose domain is the set of positive integer. If
the domain of the functions consists of the first n positive integers only, then it said to be
a finite sequence.
1 + 3 + 5 + 7 + 9 + 11 + 13 + 15 ------------------- finite sequence
1 + 3 + 5 + 7 + 9 + 11 + 13 + ---------------- infinite sequence

## Arithmetic Progression (A.P.)

It is said to be in arithmetic progression if its succeeding terms have a common
difference. The corresponding sum of all the terms in arithmetic progression is called as
arithmetic series
Last term (nth term):
an = a1 + ( n 1 ) d
Sum of all terms
S = n/2 ( a1 + an )

or

S = n/2 [ 2a1 + ( n 1 ) d]

Where:
a1 = first term
an = last term
n = number of terms
d = common difference
Geometric Progression (G.P.):
It is said to be geometric progression if its succeeding terms have a common ratio.
The corresponding sum of all the terms in geometric progression is called geometric
series.
Harmonic Progression:
A sequence of numbers whose reciprocals form an arithmetic progression.
PLANE TRIGONOMETRY
Trigonometry is the study of triangles by applying the relations between the
sides and the angles. The term trigonometry comes from the Greek words trigonon
which means triangle and metria meaning measurements.
Plane Trigonometry deals with triangles in the two dimensions of the plane while
Spherical Trigonometry concerns with triangles extracted from the surface of a
sphere.
A. PLANE TRIGONOMETRY
1. Solutions to right triangles:
Trigonometric functions:

side opposite
hypotenuse
cos =
hypotenuse
side opposite
tan =
cot =
side opposite
hypotenuse
sec =
hypotenuse
csc =
side opposite
sin =

## The Pythagorean Theorem:

In a right triangle, the sum of the squares of the length of the sides is equal to the
squares of the hypotenuse. This was for formulated by Pythagoras (c.580 - c 500 B.C.)I
Its mathematical expression is
a2 + b2 = c2
Special Triangle:
2
4

45
1
45

30

## 2. Solution to oblique triangles:

Law of sines: This was first demonstrated by Ptolemy of alexwndria in about 150
A.D.
a
b
c

C
a

## Law of Cosines: This was first described by a Fence mathematician,Francios Veito

(1540 -1603).
a2 = b2 + c2 - 2bc cos A
b2 = a2 + c2 - 2ac cos B
c2 = a2 + b2 - 2ab cos C
Law of tangents: This was first described by a Denish mathematician and
Physician Thomas Fincke (1561 -1656 ) in 1583.

tan 1 ( A B)
a b
2
a b tan 1 ( A B)
2
3. Fundemental trigonometric identities:

A. Reciprocal relations:
1
cscA
1
cosA =
secA
1
tanA =
cotA

1
tanA
1
secA =
cosA
1
cscA =
sinA

sinA =

cotA =

B. Pythagorean relations:
Sin2A + cos2A = 1
1 + cot2A = csc2A
1 + tan2A = sec2A
C. Sum of angles formulas:
Sin (A+B) = sin A cos B + cos A sin B
Cos (A+B) = cos A cos B - sin A sin B

1 tan AtanB

## D. Difference of angles formulas:

Sin (A-B) = sin A cos B - cos A sin B
Cos (A-B) = cos A cos B + sin A sin B
tan(A - B) = tanA - tanB
1 tan AtanB
E. Double angle formulas:
Sin2A = 2sinA cosA
Cos2A = cos2A sin2A
tan2A tanA tanB
1 tan2A

F. Powers of functions:
sin 2 A = 21 (1 c o s2A )
c o s2 A =
tan 2 A

1
2

(1 c o s2A )

1 c o s2A
1 c o s2A

## G. Functions of half angles:

sin A 1 c o sA
2
2

c o s A 1 c o sA
2
2
tan A 1co sA sinA
2
sinA 1 c o sA

## H. Sum of two functions:

sinA sinB2sin 1 ( A B) c o s 1 ( A B)
2
2
c o sA c o sB 2co s 1 ( A B) c o s 1 ( A B)
2
2
sin( A B)
tanA tanB
c o sA c o sB
I. Difference of two functions:
1
1
sinA sinB 2co s ( A B) sin ( A B)
2
2
1
1
c o sA c o sB 2sin ( A B) sin ( A B)
2
2
sin( A B)
tanA tanB
c o sAco sB
J. Product of two functions:

2sinAsinB co s ( A B) co s ( A B)
2sinAco sBsin( A B) sin( A B)
2co sAco sB co s ( A B) co s ( A B)

PLANE AREA
A. TRIANGLES:
1. Given: base and altitude
h

A 1 b h
2
B

## 2. Given: 2 sides and included angle

A= 1 a b sin
2

3. Given: 3 sides
Using herons formula
A

s ( s a)( s b)( s c)

Where: s

a bc
2

A a b c
4r

A rs

A= r(s-a)

Where: s

a bc
2

## And a is the side physically tangent to the circle

1. Given: 2 diagonals and included angle

A= 1 d1d2sin
2

## 2. Given: 4 sides and 2 opposites angles:

( s a)(s b)( s c)( s d) a b cdco s2

a b c+d
2
A C BD
2
2

Where: s

A

## Note: A+C = 180

B+D = 180
Ptolemys Theorem states that The sum of the two pairs of opposites sides
of a convex quadrilateral inscribed in a circle is equal to the product of the
lengths of the diagonals.
ac+bd = d1d2
Where: d1 and d2 are diagonals of a quadrilateral
This theorem wad named after the geographer, mathematician and astronomer,
Ptolemt or Claudius Ptolemaeus of Alexandria.
SOLID GEOMETRY
Polyhedrons
Polyhedron is a solid whose faces are plane polygons. A regular polyhedron is a
solid with all its faces are identical polygons. There are only five regular polyhedrons,
namely tetrahedron, hexahedron (cube), octahedron, dodecahedron and icosahedron.
These solids are also known as Platonic solids in honor of Plato.

Polyhedron

No. of
Faces

Faces

No. of
Edges

No. of
Vertices

Tetrahedron

triangle

Hexahedron

square

12

Octahedron

triangle

12

Dodecahedron

12

pentagon

30

20

Icosahedron

20

triangle

30

12

volume
1 3
e 2
12
e3
1 3
e 2
3
e3
(15 7 5)
4
5 3
e (3 5)
12

## Cube is a polyhedron with all six faces is a square.

Rectangular Parallelepiped is a polyhedron with all six faces is a rectangle.

Volume of cube:
V a3
Surface area of cube:
A 6a 2

## Volume of rectangular parallelepiped:

V abc
Surface area of rectangular parallelepiped:
A 2(ab bc ca)

Prism is a polyhedron with two faces (bases) parallel and congruent and whose
remaining faces (lateral faces) are parallelograms.
Right prism is one which has its lateral faces perpendicular to the base.
Oblique prism is one which has its lateral faces not perpendicular to the base.
Truncated prism is a portion of a prism contained between the base and a plane that is
not parallel to the base.

Volume of prism:
V Bh Ke
Lateral area of prism:
A epk
where:
B = area of the base
h = altitude of the prism
K = area at right section
e = lateral edge
Pk = perimeter of right section
Cylinder is a solid bounded by a closed cylindrical surface and two parallel planes.

Volume of cylinder:
V Bh Ke
Lateral area of cylinder:
A epk
where:
B = area of the base
h = altitude of the cylinder

## K = area at right section

e = lateral edge
Pk = perimeter of right section
Pyramid is a polyhedron of which one face, called the base, is a polygon of any number
of sides and the other faces are triangles which have a common vertex.
Cone is a solid bounded by a conical surface (lateral surface) whose directrix is a
closed curve, and a plane (base) which cuts all the elements.

## Volume of pyramid / cone:

1
V Bh
3
where:
B = area of the base
h = altitude
Frustum (of a pyramid/cone) is a portion of the pyramid / cone included between the
base and a section parallel to the base.

## Volume of frustum of pyramid / cone:

h
V ( A1 A2 A1 A2 )
3
For cone:
h 2 2
V
( R r Rr )
3
where :
Prismatoid is a polyhedron having for bases two polygons in parallel planes and for
lateral faces triangles or trapezoids with one side lying in one base, and the opposite
vertex or side lying in the other base of the polyhedron.

Volume of prismatoid:
L
V ( A1 4 Am A2)
6
This formula is known as Prismoidal formula
Volume of truncated prism:
A(a b c)
V
3
Sphere is a solid bounded by a closed surface every point of which is equidistant from a
fixed point called center.

Volume of sphere:
4
V R3
3
Surface area of sphere:
A 4 R 2
Zone is that portion of the surface of a sphere included between two parallel planes.

Area of zone:
A 2 Rh
Spherical segment is a solid bounded by a zone and the planes of the zones base.
Volume of spherical segment:

h2
(3R h)
3
Spherical sector is a solid generated by rotating a sector of a circle about an axis
which passes through the center of the circle but which contains no point inside the
sector.
V

## Volume of spherical sector:

1
V AR
3
where:
A = area of zone
Spherical pyramid is a pyramid formed by a portion of a surface of a sphere as base
and whose elements are the edges from the vertices of the base to the center of the
sphere.
Volume of spherical pyramid:
R3 E
V
540
where:
E = spherical excess of polygon ABCD in degrees
Spherical wedge is a portion of a sphere bounded by two half great circles and an
included arc.
Volume of spherical wedge:
R 3
V
270
Torus is a solid formed by revolving a circle about a line not intersecting it.

where:

Volume of torus:
V 2 2 Rr 2
Lateral area of torus:
A 4 2 Rr

## R = distance from axis to center of regenerating circle

r = radius of generating circle
Ellipsoid (Spheroid) is a solid formed by revolving and ellipse about its axis.

## Volume of general ellipsoid:

4
V abc
3
Prolate spheroid is a solid formed by revolving an ellipse about its major axis.
4
V ab 2
3
Oblate spheroid is a solid formed by revolving an ellipse about its minor axis.
4
V a 2b
3
ANALYTIC GEOMETRY
Plane Analytic Geometry
Cartesian or Rectangular Coordinate System

y axis
x (abscissa)
P (x,y)
y (ordinate)
0 origin

x axis

## Distance Between Two Points

D ( x1 x 2) 2 ( y1 y 2) 2

y axis
P1(x1,y1)

P2(x2,y2)
0 origin

x axis

Slope of a Line
y 2 y1
x 2 x1
tan m

Slope, m

Straight Line
- a line that does not change in direction
General Equation: Ax By C 0 or x by c 0
Slope of Line = tan m

Parallel Lines:
m1=m2
y axis
L1

0 origin

Perpendicular Lines:

L2

x axis

m2

1
m1

y axis
L1

0 origin

L2

x axis

## Standard Equations of Straight Line

1. Point Slope Form [Given a point (x1,y1) and a slope, m]

y y1 m( x x1)

where:
m = slope
x1,y1 are the coordinates of a point on the line
2. Slope Intercept Form (Given slope, m and y intercept, b)

y mx b

where:
m = slope
b = intercept on y - axis
3. Intercept Form (Given x intercept a and y intercept b)

x y
1
a b
where:
a = intercept on x - axis
b = intercept on y - axis
4. Two Point Form [Given two points P1(x1,y1) and P2(x2,y2)]

y y1 y 2 y 1

x x1 x 2 x1

## Distance of a Point from a Line

Equation of line: Ax By C 0
Coordinates of the point: (x1,y1)

Ax1 By1 C
A2 B 2

## use: (+) if B is positive

(-) if B is negative
Distance Between Two Parallel Lines

L1 Ax By C 1 0

L 2 Ax By C 2 0
d

C 2 C1
A2 B 2

## Angle Between Two Lines

m 2 m1
tan
1 m 2 m1
Conics
General Equation of a Conic: Ax 2 Bxy Cy 2 Dx Ey F 0
Circle (formed by a plane perpendicular to the axis of the cone)
Ellipse (formed by a plane oblique to the axis of the cone)
Parabola (formed by a plane parallel to the lateral side of the cone)
Hyperbola (formed by a plane parallel to the axis of the cone)
CIRCLE
Definition: Locus of points which are equidistant from a point called the center
General Equation:
x 2 y 2 Dx Ey F 0 or Ax 2 Ay 2 Dx Ey F 0
Standard Equation with Center at Origin, C (0,0) and radius of r:
x2 y 2 r 2
Standard Equation with Center at (h,k) and radius of r:
( x h) 2 ( y k ) 2 r 2
PARABOLA
Definition: Locus of points whose distance from a fixed point (called the focus) is equal
to the distance from a fixed line (called the directrix).

General Equation:
x 2 Cx Dy E 0
y 2 Cx Dy E 0
Standard Equations, Vertex at Origin V(0,0):
Opening upward: x 2 4ay
Opening downward: x 2 4ay
Opening to the right: y 2 4ax
Opening to the left: y 2 4ax

## Standard Equations, Vertex at (h,k):

Opening upward: ( x h) 2 4a( y k )
Opening downward: ( x h) 2 4a ( y k )
Opening to the right: ( y k ) 2 4a( x h)
Opening to the left: ( y k ) 2 4a ( x h)
ELLIPSE
Definition: Locus of points whose distance from a fixed point is less than the distance
from a fixed line.

General Equation: Ax 2 By 2 Cx Dy E 0
c a
Eccentricity, e = 1.0
a d
2
2
2
a b c
ae a 2 b 2
Directrix, d

a
e

2b 2
Latus Rectum =
a
Standard Equation, Center at Origin:
x2 y 2

1 (axis horizontal)
a 2 b2
x2 y2

1 (axis vertical)
b2 a 2
Standard Equation, Center at (h,k)
( x h) 2 ( y k ) 2

1 (axis horizontal)
a2
b2
( x h) 2 ( y k ) 2

1 (axis vertical)
b2
a2

HYPERBOLA
Definition: Locus of points whose distance from a fixed points is more than the
distance from fixed line.

General Equation:
Ax 2 Cy 2 Dx Ey F 0 (axis horizontal)
Cy 2 Ax 2 Dx Ey F 0 (axis vertical)
c a
Eccentricity, e ? 1.0
a d
ae a 2 b 2
c 2 a 2 b2
Directrix, d

a
e

Latus Rectum =

2b 2
a

## Standard Equation, Center at Origin, (0,0):

x2 y 2

1 (axis horizontal)
a 2 b2
y 2 x2
1 (axis vertical)
a 2 b2
Standard Equation, Center at (h,k):

( x h) 2 ( y k ) 2

1 (axis horizontal)
a2
b2
( y k ) 2 ( x h) 2

1 (axis vertical)
a2
b2
Equation of Asymptote:

y k m ( x h)

where:
(h,k) is the center
m = a/b if the axis is vertical
m = b/a if the axis is horizontal
POLAR COORDINATE SYSTEM
Sign Convention:
is positive (+) if measured counterclockwise

## Distance Between Two Points in Polar Coordinates:

D r 12 r 2 2 2r 1r 2 cos( 2 1)
Relation of Polar Coordinates and Cartesian Coordinates:
Polar Point (r, ):
where:
= polar angle

x2 y 2 r 2
y
tan
x

x r cos
y r sin

DIFFERENTIAL CALCULUS
(Limits and Derivatives)
Derivatives of simple functions.

## Derivatives of hyperbolic functions.

INTEGRAL CALCULUS
Integrals of simple functions.
Rational functions.

Irrational functions.

Logarithms

Exponential functions

Trigonometric functions

Hyperbolic functions

## Inverse hyperbolic functions

DIFFERENTIAL EQUATIONS
Differential Equation
- an equation containing derivatives or differentials
Type of diferential equations:
Type 1.VARIABLE SEPARABLE
This is a type of differential equation which can be put in the form:
F(x) dx + G(y) dy = 0
That is, the variable can be separated.
Type 2. HOMOGENEOUS DIFFERENTIAL EQUATION
This is a type of differential equation in which all the terms are of the same degree.
Type 3 EXACT DIFFERENTIAL EQUATION
This is a type of differential equation which when put in the form
F(x,y) dx + G(x,y) dy =0
A function can be found which has for its total differential the expression
F dx + G dy.
Type 4. Linear Differential Equation
A type of differential equation which can be put in the standard form:
dy + P(x) y dx = Q(x) dx
Order of a Different Equation:
- the order of the highest derivative that occurs in the equation
Example:

First Order

: dy = 2x2 + 5x + 3
dx

Second Order

## : d2y = sx2 + 10x + 3

dx2

Third Order

: d3y = 3x2 + 6x + 2
dx3

## Degree of differential equation:

- The algebraic degree in the highest- ordered derivative present in the
equation.
Example:

First Degree

: x d2y + (dy)
dx2 (dx)

Second Degree

: x (d2y) 2 + (dy)
(dx2)
(dx)

= 15
3

= 15

## Solutions to first order Differential Equations:

1. Variable Separable Type
Standard Form:
P (x) dx + Q (y)dy = 0
General Solution:
P (x) dx + Q (y)dy = C
2. Homogeneous Type
Standard Form:
M(x,y)dx + N (x,y)dy = 0
General Solution:
Substitute y = vx or x = vy and the resulting DE becomes a variable
separable type.
3. Exact Type
Standard Form:
M(x ,y)dx + N (x ,y) dy = 0
General Solution:
F(x ,y) = C
4. Linear Type
Standard Form:
dy + yP(x) = Q(x)
dx
General Solution:
y(i.f.) = Q (x)(i.f.)dx + C
Applications of First Order Differential Equations:
1. Population Growth Problems
dP = kP
dt

where: dP
dt
P
k

## = rate of change of the population

= number of inhabitants at any time
= constant of proportionality

dQ = kQ
dt
where: dQ
dt
Q
k

## = rate of change of the any substance

= amount of substance present at any time t
= constant of proportionality

dP = rP
dt
where: dP
dt
P
r

## = rate of change of the account

= money present in the account at any time
= nominal rate of interest per year

4. Flow Problems
dQ = rate of gain-rate of loss
dt
where: Q

## = concentration of the mixture at any time t

k
= constant of proportionality
dQ = rate of change of the concentration of the mixture
dt

## 5. Newtons Second Law of Motion

F = m dV
dt
where: F
m
dV
dt

= force
= mass of the body
= rate of change of velocity

FLUID MECHANICS
GENERAL FLOW EQUATION
Q = Area x Velocity = A x V
Where :

A = area, m2
V = velocity, m/sec

## FLOW THROUGH NOZZLE

Q = CdA 2gh
where: Cd
A
h

= coefficient of discharge
= area of nozzle
= height of liquid above nozzle

Pressure = height x density
P=hxp
height = Pressure
density
where: P = hydrostatic pressure (gage pressure)
h = height of liquid (pressure head)
p = density of liquid
Torrecellis Theorem:
The velocity of a liquid which discharges under a head is equal to the velocity of a body
which falls in the same head.
V = 2gh
h = V2
2g
1. hf = fLV2
2gD

(Darcy Formula)

2. hf = fLV2
2gD

where: hf
f
L
V
g
D

## = friction head loss, m

= coefficient of friction
= length of pipe, m
= velocity, m/sec
= 9.81 m/sec2
= internal diameter, m

BERNOULLIS THEOREM:
another point.

P1 + V1 + Z1 = P2 + V22 + Z2
p
2g
p
2g
p
2g
CONTINUITY EQUATION:
Q1 = Q2
A1V1 = A2V2
BUOYANCY
Archimedes Principle:
A body partly or wholly submerged in a liquid is buoyed up by a force equal to the
weight of the liquid displaced.
W = FB
FB = V x p
where : FB
W
V
V
p

= buoyant force
= weight of the body
= volume of the body submerged
= volume of the liquid displaced
= density of the liquid

F=mV=W V
g
where: W
g
V

## = flow rate, kg/sec

= 9.81 m/sec2
= velocity of jet, m/sec

PERIPHERAL COEFFICIENT
Peripheral Coefficient = Peripheral Velocity = DN
Velocity of Jet
2gh
VISCOSITY
Viscosity resistance to flow or the property to resist shear deformation
1. Absolute or dynamic viscosity viscosity which is determined by direct measurement

## of shear resistance. (in Poise)

2. Kinematic Viscosity absolute viscosity divided the density (in stoke)
Units of Viscosity:
Absolute Viscosity:
ENGLISH
1 reyn=1 lb sec
in2
REYNOLDS NUMBER
Types of Flow:
1. Laminar flow - particles run parallel to each other.
2. Turbulent flow - particles run not in same direction.
NR = DV
u
NR < 2000 it is Laminar Flow
NR > 4000 it is Turbulent Flow
where :
Nr = Reynolds Number, dimensionless
D = inside diameter, m
V = velocity, m/s
u = kinematic viscosity, m2/sec
STRENGTH OF MATERIALS
SIMPLE, COMBINED AND VARIABLE STRESSES
Strength the ability of material to withstand load without failure.
Stress force or load per unit area,
Ultimate Stress (SU) stress that would cause failure
Yield Stress (Sy) maximum stress without causing deformation
(within elastic limit)
Ultimate Stress
Allowable Stress (or safe stress) = Factor of Safety (FS)
(or Design Factor)
Design Stress (SD) stress used in the determining the size of a member
(allowable stress or less)
Sy
S
u or
FS
FS
Working Stress (SW) stress actually occurring under operating conditions.

Endurance Limits or Fatigue Limits (Se , Sn) = maximum stress that will not cause
failure when the force is reversed indefinitely.
Residual Stress internal, inherent, trapped, locked-up body stress that exists within a
materials as a results of things other than external loading such as cold working,
heating or cooling, etching, repeated stressing and electroplating.
DEFINITION OF TERMS:
Strength of materials deals with the relations between the external forces applied to
elastic bodies and the resulting deformations and stresses.
Stress is a force per unit area and is usually expressed in pounds per square inch. If
the stress tends to stretch or lengthen the material, a compressive stress; and if to tear
the material, a shearing stress.
Unit strain is the amount by which a dimension of a body changes when the body is
subjected to a load, divided by the original value of the dimension.
Proportional limit is the point on a stress-strain curve at which it begins to deviate
from the straight-line relationship between stress and strain.
Elastic limit is the maximum stress to which a test specimen may be subjected and
Yield Point is the point on the stress-strain curve at which there is a sudden increase
in strain without a corresponding increase in stress.
Yield Strength is the maximum stress that can be applied without permanent
deformation of the test specimen. This is the value of the stress at the elastic limit for
materials for which there is an elastic limit. Yield Strength is usually 0.1 to 0.2 percent of
the original dimension.
Ultimate strength (also called tensile strength) is the maximum stress value obtained
in the stress-strain curve.
Modulus of elasticility, E (also called Youngs Modulus) is the ratio of unit stress to
unit strain within hte proportional limit of a material in tension or compression.
Modulus of elasticility in shear, G is the ratio of unit stress to unit strain within
proportional limit of a material shear.
Poissons Ratio is the ratio of lateral strain to longitudinal strain for a given material
subjected to uniform longitudinal stresses within the proportional limit.

## SIMPLE AND DIRECT STRESS:

1. TENSILE STRESS

2. COMPRESSIVE STRESS
F

St

F
A

SC

F
A

3. SHEARING STRESS

4. BEARING STRESS

SB
L

F
SS
A

5. TORSIONAL STRESS
Where: T = torque
J = polar moment of inertia
c = distance of farthest fiber from
neutral axis
c = r of D/2 for circular shaft

SS

Tc
J

or

SS

16T
(for circular shaft)
D3

## 6. BENDING (FLEXURAL) STRESS

C
NA h
b

Mc
I
Where:
Sf

M = moment
c = distance of farthest fiber from neutral axis (NA)

F
LD

bh3

## for rectangular section

12
7. STRAIN, ELONGATION (OR SHORTENING)
Strain (unit elongation)

Y
L

F
Stress
A
L

E = Modulus of Elasticity
(Young's Modulus)
F
stress

A
strain Y
L
Y

FL
L
S
AE
E

Where:
Y = elongation or shortening
L = length
F = force applied
A = cross-sectional area
S = stress
E = Modulus of Elasticity (Young's Modulus)
= 30,000,000 psi for steel (206,786 MPa)
8. THERMAL ELONGATION AND STRESS
Y kL(t 2 - t1 )
SE

Y
kE(t 2 t1 )
L

Where:
Y = elongation due to temperature change, m
k = coefficient of thermal expansion, m/m-C
t1 = initial temperature, C
t2 = final temperature, C
S = stress
COMBINED AND INDUCED STRESSES
1. Combined Axial and Flexural Stress

F Mc

A
I

Fb
F

## 2. Maximum shear induced by external tension and shearing loads

Induced Stresses are those tensile, compressive, and shear stresses induced within
a body by application of external forces and/or torque on to the body.
1
SS max S t 2 4SS 2
2
St

Mc
Tc
andSS
I
J

## 3. Maximum normal stress induced by external tension and shearing loads

S t max

St 1
St 2 4SS 2
2 2

Relation between shearing and tensile stress based on the theories of failure:
S t max Sty
S t max

## where: Sty = yield stress in tension

Sty
2

VARIABLE STRESS
1 Sm S a

N S y Sn
Where:
N
Sy
Sn
Sm

= factor of safety
= yield point
= endurance limit
= mean stress
S Smin
Sm max
2

Sa

Smax Smin
2

## Smax = maximum stress

Smin = minimum stress

DEFLECTION OF BEAMS:
Y

PL3
3EI

R = P
V = -P
M = -PL

P
a

Pa2 (3L a)
6EI

wL4
8EI

w (N/m)

R = W = wL
V = -wL

w (N/m)

wL2
2

WL4
15EI

R = W = wL
V = -wL

WL
3

ML2
2EI

Y
P
L/2

PL3
48EI

L/2

R1 = R 2 =

PI
2

P
wL2
V andM
2
8

Deflection at x:

P
a

Pb(L2 b2 )

9 3EIL

L2 b2
3

w (N/m)

5wL4
38EI

wL
2
wL
wL2
V
andM
2
8
R1 = R2 =

PL3
Y
192EI

P
L/2

L/2

R1 = R 2 =

P
2
V

P
2

P2
atthecenterspan
8
wL4
384EI
wL
R1 = R 2 =
2
wL
V
2
wL
M
atends)
8
Y

L
w (N/m)
A

L
w (N/m)
A
R2

Deflection at x:
B
R1

5wL4
Y
926EI
X = 0.57L

5wL
5wL
and R2
8
8
2
wL
9wL2
and
M
M
8
128
R2

Legends:

P
R
w
W
L
x
E

=
=
=
=
=
=
=

I
V
M
Y

=
=
=
=

reactions, N
length of beam, m
distance from support sat any section, m
modulus of elasticity, psi
(30,000,000 psi for steel)
moment of inertia, m4
maximum vertical shear, N
maximum bending moment, N-m
maximum deflection, m

Y 1 a
2

1 a3

y 6

a
y

a4
12

1
0.289a
A

Y 1 d
2
I

bd3
12

1 bd2

y
6
1
0.289d
A

Y
d

d
2

d4
I
64

1 d

A 4

THERMODYNAMICS
DEFINITIONS:

1 d3

y 32

Thermodynamics is the study of heat and work and those properties of substance
that bear a relation to heat and work.
Working Substance a substance to which heat can be stored and from which heat
can be extracted.
a. Pure Substance a working substance whose chemical composition remains
the same even if there is a change in phase; Ex. Water, ammonia, Freon-12
b. Ideal Gas a working substance which remains in gaseous state during its
operating cycle and whose equation of state is PV = mRT ; Ex. Air, O2, N2, CO2.
PROPERTIES OF A WORKING SUBSTANCE
1. Mass and Weight
Mass a property of matter that constitutes one of the fundamental physical
measurements or the amount of matter a body contains. Units of mass are in lb m, slugs,
kgm, or in kg.
Weight the force acting on a body in a gravitational field, equal to the product of its
mass and the gravitational acceleration of the field. Units of weight are in lb f, kgf, N or
kN.
2. Volume
Volume the amount of space occupied by, or contained in a body and is measured
by the no. of cubes a body contains. Units of volume are in ft 3, Gallons, liters, cm3, or
m3 .
3. Pressure force per unit area. Units of pressure are measure in psi, kg/cm 2,
kN/m2 or kPa.
Absolute Pressure = Gauge Pressure + Absolute Atmospheric Press
kPaa = Kpag + 101.325
Psia = Psig + 14.7
1 Atm Pressure = 0 kPag, 0 psig
= 101.325 kPa
= 1.033 kg/cm2
= 29.92 in Hg
= 760 mm Hg
= 14.7 psia
1 bar = 100 kPa
Pressure of Perfect Vacuum = -101.325 kPag
= absolute zero pressure
4. Temperature
Temperature the degree of hotness or coldness of a substance.
Relations of Temperature Scales. oC and oF:
C

5
F 32
9

9
C 32
5
Temperature at which molecules stop moving
= -273.oC = -460oF
F

Absolute Temperatures
K C 273
R F 460
Temperature Change or Temperature Difference:
5
F
9
9
F C
5
C

K C

R F

Density,

Mass
kg / m 3
V olume

Specific Colume,

Specific Weight,

V olume 1 3
m / kg
Mass

W eight
kN / m 3
V olume

## Specific Gravity of a Liquid Density of Liquid

=
Density of Water
(Relative Density)
Density of water = 1000 kg/m3 = 9.81 kN/m3 = 62.4 lb/ft3
Specific Gravity of Gas
Density of a Gas

Density of Air
(Relative Density)
Density of Air = 1.2 kg/m3 at 101.325 kPa and 21.1C.
6. Internal Energy, , kJ/kg
Internal energy heat energy due to the movement of the molecules within the
Internal energy is zero if temperature is constant.
7. Flow Work, W, kJ/kg
Flow work work due to the change in volume.
W = F x L = PA x L = Pv
Where: P = pressure, kPa
V = specific volume, m3/kg

8. Enthalpy, h, kJ/kg
Enthalpy sum of the internal energy of a body and the product of pressure and
specific volume.
Enthalpy = Internal Energy + Flow Work
h = u + Pv
9. Entropy, s,

kJ
kg K

## Entropy measure of randomness of the molecules of a substance.

- measures the fraction of the total energy of a system that is not
available for doing work.
WORK, HEAT, POWER and EFFICIENCY
Work = Force x distance, ft-lb, kN-m or kJ
W = F x L = Pv
Heat - form of energy due to the temperature difference.
- units of heat are in Btu, cal, kcal, kJ
Q = mC T then C = Cp or Cv
Specific Heat, C = the heat required to change the temperature of 1 kg of a
substance 1C.
Cp = specific heat at constant pressure,

kJ
kJ
or
kg C
kg K

kJ
kJ
or
kg C
kg K

## Conversion units of heat:

1 Btu = 778 ft-lb
= 252 cal (0.252 kcal)
= 1.055 kJ
Power = time rate of doing work =

1 kcal = 4.187 kJ
1 N-m = 1 J
1000 J = 1 kJ

Work
hp, watts or kW
Time

## Conversion units of power:

1 hp = 550 ft-lb/sec
= 33, 000 ft-lb/min
= 2545 Btu/hr
= 42.4 Btu/min
= 0.746 kW

1 MHp
= 0.736 kW
1.014 MHp = Hp
1 Boiler Hp = 33,480 Btu/hr
= 35,322 kJ/hr
1 watt = J/sec

## FIRST LAW OF THERMODYNAMICS

Total Energy Entering a System = Total Energy Leaving a System
q

TURBINE

## H1 + KE1 + PE1 = H2 + KE2 + PE2 + q + W

from which:
1
m V12 V22 m z1 z 2 - q
2
neglecting KE, PE, and q

W = m h1 h2
W = m h1 h2

## SECOND LAW OD THERMODYNAMICS

Kelvin Planck statement applied to the heat engine:
"It is impossible to construct a heat engine which operates in a cycle and
receives a given amount of heat from a high temperature body and does and equal
amount of work."
Clausius statement applied to the heat pump:
"It is impossible to construct a heat pump that operates without an input work."
The most efficient operating cycle is the Carnot Cycle.
THIRD LAW OF THERMODYNAMICS
"The entropy of a substance of absolute zero temperature is zero."
ZEROTH's LAW
"If two bodies has the same temperature as a third body they have the same
temperature with each other."
IDEAL GASES
An ideal gas is a substance that has the equation of state:
PV = mRT
where: P = absolute pressure, kPa
V = volume, m3 or m3/sec
m = mass, kg or kg/sec
kJ
R = gas constant,
kg K

T = absolute temperature, K
Basic Properties of an Ideal Gas:
8.3143 kJ
M kg K
1545 ft lb
R=
M lb R
R=

Cp Cv = R
Cp
Cv

=k

where:

R = gas constant
M = molecular weight
Cp = specific heat at constant pressure
Cv = specific heat at constant volume
k = specific heat ratio

Properties of Air:
M = 28.97 kg air/mole of air
ft lb
kJ
R = 53.3
= 0.287
lb R
kg K
Cp 0.24

k = 1.4

Btu
kcal
kJ
= 0.24
= 1.0
lb F
kg C
kg C

Cv 0.171

Btu
kcal
kJ
= 0.171
= 0.716
lb F
kg C
kg C

## Processes Involving Ideal Gases

Any Process:
P1V1
PV
= 2 2 = mR
T1
T2
U2 - U1 = mCv T2 -T1
H2 - H1 = mCp T2 T1
S2 - S1 = mCpln

T2
P
- mRln 2
T1
P1

## Reversible Process: No friction loss

Adiabatic Process: No heat loss, no heat gain, that is completely insulated
system
Adiabatic Throttling Process: constant enthalpy or isenthalpic process, that is,
h2 = h1 and t2 = t1
Constant Pressure or Isobaric Process: P1 = P2
Constant Volume or Isovolumic Process Process: V1 = V2

## Constant Temperature or Isothermal Process: T1 = T2

Constant Entropy or Isentropic Process: adiabatic and reversible,S 1 = S2
PROCESSES:
Constant Pressure

V1
V
= 2
T1
T2

P1 = P 2

(Charles Law)
Work Done = P1 (V2 V1)
Entropy Change = mCpln

Constant Volume

T2
T1

P1
P
= 2
T1
T2

V1 = V 2

(Charles Law)
Work Done = 0
Entropy Change = mCvln
Constant Temperature
(Boyle's Law)

T1 = T2P1V1 = P2V2

V2
V1

V2
V1

## Entropy Change = mRln

Constant Entropy

T2
T1

PVk = C,
P
T2
= 2
T1
P1

V2
V1

P1V1k = P2V2k
k-1
k

V
T2
= 1
T1
V2

Work Done = =

P1V1 P2 V2
k-1

Entropy Change = 0
Polytropic Process

PVn = C,

P1V1n = P2V2n

k-1
k

P
T2
= 2
T1
P1

n-1
n

Work Done =

V
T2
= 1
T1
V2

n-1

P1V1 - P2 V2
n-1
mCv n - k T2 T1
n-1

## MIXTURES INVOLVING IDEAL GASES

Consider a mixture of three gases, a, b, and c, at a pressure P and a temperature T,
and having a volume V.
1. Mass or Gravimetric Analysis:
mT = m a + m b + m c
1=

ma
mb
mc
+
+
mT
mT
mT

## 2. Volumetric or molal Analysis:

V = Va + Vb + c
Va = volume that gas a would occupy
at pressure P and Temperature T
1=

Va
Vb
Vc
+
+
VT
VT
VT
Vb = volume that gas b would occupy
at pressure P and Temperature T
Vc = volume tha gas c would occupy
at pressure P and Temperature T

## 3. Dalton's Law of Partial Pressure:

P = Pa + Pb + Pc
Pa = partial pressure of gas a, that is, the pressure that gas a will exert if it alone
occupies the volume occupied by the mixture, etc.
Pa

Va
(P)
V

Pb

Vb
(P)
V

## 4. Specific Heat of the Mixture:

Cp

ma
m
m
Cpa b Cpb b Cpc
mT
mT
mT

Cv

ma
m
m
Cv a b Cv b b Cv c
mT
mT
mT

Pc

Vc
(P)
V

PURE SUBSTANCE
Pure Substance - is a working substance that has a homogenous an invariable
chemical composition even though there is a change of phase.
Saturation Temperature the temperature at which vaporization takes place at a given
pressure, this pressure is being called the saturation pressure for the given time
temperature.
Superheated Vapor vapor whose temperature is higher than the saturated
temperature at the given pressure.
Degrees Superheat difference between actual temperature and saturation
temperature.
Subcooled Liquid liquid whose temperature is lower than the saturated temperature
at a given pressure.
Compressed Liquid liquid whose pressure is higher than the saturated pressure at a
given pressure.
-

## if the temperature is held constant and the pressure is increased

beyond the saturated pressure.

## Degrees Subcooling difference between saturation temperature and actual

temperature.
Critical Point is the condition of pressure and temperature at which a liquid and its
vapor are indistinguishable.
Mixture substance made up of liquid and vapor portion.
Saturated Liquid and Saturated Vapor
Examples of saturation temperature at various pressures for three common pure
substances:
Saturation Temperature
Pressure
50 kPa
101.325 kPa
500 kPa

Water
81.33 C
100 C
151.86 C

Ammonia
-46.73 C
-33.52 C
4.08 C

Freon -12
-45.19 C
-29.79 C
15.59 C

## Properties of saturated liquid and saturated vapor at various temperatures and

pressures are found in tables ( Table 1 and Table 2 for the steam) with the following
typical construction:

Temp Press

Specific
Volume
Vf V g
Vfg = Vg - Vf
Ufg = Ug - Uf

Mixture

Internal
Energy
Uf Ufg Ug

Enthalpy

Entropy

hf hfg hg

sf sfg sg

hfg = hg - hf
sfg = sg - sg

=
=

## quality of dryness factor

ratio of saturated vapor to the total mass of the mixture, expressed in decimal
or percent

1 x = wetness
Properties of Mixture: v = Vf + xVfg
u = uf + xufg

h = hf + xhfg
s = sf + xsfg

## The T S diagram of the Pure Substance

T
Critical Point
Super Heated
Vapor Region

Subcooled Liquid
Region

Saturated Vapor
Saturated Liquid
Line

Mixture Region

The Mollier Diagram (h-s) of steam is usually useful in determining the final enthalpy of
steam after an isentropic process.
Processes Involving Pure Substances:
1.

2.

3.

4.

5.

## Isobaric or constant pressure process: P1 = P2

Isothermal or constant temperature process: T1 = T2
Evaporation and condensation processes occur at constant pressure and
constant temperature.
Isovolumic or constant volume process: V1 = V2
For constant mass: v1 = v2
If the final state is a mixture: v1 = (vf + xvfg)2
Isentropic or constant entropy Process: s1 = s2
Isentropic process is reversible (no friction loss) and adiabatic (no heat loss, that
is, completely insulated system)
Throttling or isenthalpic (constant enthalpy) process: h1 = h2
If the final state is a mixture: h1 = (hf + hfg)2
If the initial state is a mixture, such as in steam calorimeter:

(hf + hfg)1 = h2
Process

Constant Pressure
Heating or Cooling of Liquid

## Q = mCp (T2 T1)

For water: Cp = 4.187

kJ
kg C

Evaporation or condensation
(P = C and T = C)

## Q = m(hfg) = m(hg hf)

hfg = latent heat

Constant volume (V = C)

Q = m(u2 u1)

Constant Entropy (S = C)

Q = m(h2 h1)

Constant Enthalpy (h = C)
(Throttling)

Q =0

T
T1 = T4

4
WORK NET

T3 = T2

S
S3 = S4

S1 = S2

QA
2

4
3
WP

T1 - T2 = T4 T3
QA = T1(S1 S4)

and

S1 S 4 = S 2 S 3

QR

## QR = T2(S2 S3) T2(S1 S4)

W = QA - QR = T1(S1 S4) T2(S1 S4)
W Q A QR T1(S1 S 4 ) T2 (S1 S 4 )

QA
QR
T1(S1 S4 )
T T
T TL
nT 1 2
nT H
or
T1
TH
nT

## Where: nT = Carnot Cycle efficiency

T1 = TH = highest absolute temperature
T2 = TL = lowest absolute temperature
Basic Working cycles for various applications:
Application

## Steam Power Plant

Rankine Cycle

Gasoline Engine
(Spark Ignition)
Diesel Engine

Diesel Cycle

Gas Turbine

Brayton Cycle

Refrigeration System

Refrigeration Cycle
ENGINEERING MECHANICS

Mechanics is the oldest branch of physical science which deals with the state of rest of
motion of bodies under the action of forces
Branches of mechanics:
A. Statics deals with bodies in the state of rest.
B. Dynamics or kinetics deals with bodies in motion under the action of forces.
C. Kinematics refers to the study of motion without reference to the forces which
causes the motion.
Statics
Conditions of equilibrium:
1. Graphical condition: Under this condition, the forces or vectors are transformed in
a force polygon. For equilibrium, the force polygon must close.

F1
F3
F2

F1

F3
F2

## 2. Directional condition: If three or more non- parallel forces or vectors are in

equilibrium, then they must ne concurrent.
F1
F2
Point of

concurrency

F3

3. Analytical condition: If forces or vectors are in equilibrium, then it must satisfy the
three static equations, namely
Fx = 0
Fy = 0
Mx = 0
FRICTION
Friction is defined as the limited amount of resistance to sliding between the surfaces of
two bodies in contact.
P
W

F
N
R

N
F= n

F
tan =

## Where: F = frictional force

= coefficient of friction
N = normal force
= angle of friction
Parabolic cable & catenaries

Parabolic cable: When the loading is uniformly distributed horizontally, the cable is
analyzed as a parabolic cable.
a.) Tension at the lowest point, H:
H= _wL2_
8d
b.) tension at the support, T:
S= length
T= H2 +
(wL) 2
( 2 )
L= span

MOMENT OF INERTIA
Another term for moment of inertia is second moment of area
1. Centroidal moment of inertia ( with respect to an axis passing through the
centroid):
a. Rectangle

b. Triangle

c. Circle

d. Ellipse

## 2. Moment of inertia with respect to axis passing through the base:

a. Rectangle

b. Triangle

For composite figures and for axis not at the centroid nor base, moment of
inertia may be calculated using transfer formula, which is as follows;

## where: d= distance from the centroid to the axis

A = area of the figure

## Mass Moment of Inertia

Dynamics
A. Rectilinear Translation
1. Horizontal motion
V0

S
S= V0 + _1_ at2
2

V= V0 + at

## V2= V02 + 2aS

2. Vertical Motion

V0
Y

## If not given use g= 9.81

m/s2 or 32.2 ft/ s2

a
Y= V0 + gt2;

If

V= V0

## + gt; V2= V02 + 2gy

V
initial velocity, V0 = 0, it is said to be a free falling body, thus,
Y = _1_ gt2
2

B. Curvilinear translation
1. Projectile or trajectory

Projectile has an equation that of a parabola. The general equation of a projectile is,
y = x tan ___gx2___
2Vo2cos2
The vertical component of the velocity decreases as it goes up and is 0 at
maximum point of the projectile and increases as it goes down, while the horizontal
component is constant.
2. Rotation

vo (x, y)
S=r;

V = r ;

a=r

Where: S, V and a are linear dimensions, , and are angular distance, velocity and
acceleration, respectively,
Also,
= ot + t2

o + t

2 = o2 + 2

## C. D Alemberts Principle: when the body is subjected to acceleration, there exists a

force opposite the direction of the motion and equal the product of mass and
acceleration. This force is known as reverse effective force (REF).

D. Centrifugal Force

ENGINEERING ECONOMICS
Engineering Economics- the study of the cost factors involve in engineering projects,
and using the result of such study in employing the most efficient cost-saving
techniques without affecting the safety and soundness of the project.
Investment- the sum of total of first cost (fixed capital) and working capital which is
being put up in a project with the aim of getting a profit.
Fixed Capital - part of investment which is required to acquire or set up the business.
Working Capital- the amount of money set aside as part of the investment to keep the
Demand- the quantity of a certain commodity that is bought at a certain price at a given
place and time.
Supply - the quantity of a certain commodity that is offered for sale at certain price at a
given place.
Perfect Competition- a business condition in which a product or service is supplied by
a number of vendors and there is no restriction against additional vendors entering the
market.
Monopoly- as business condition in which as unique product or service is available
from only one supplier and the supplier can prevent the entry of all others into the
market.
Oligopoly- a condition in which there are so few suppliers of a product or service that
action by one will almost result in similar action by the others.
Law of Supply and Demand: Under conditions of perfect competition, the price of the
product will be such that the supply and demand are equal.
Law of Diminishing Returns: When the use of one of the factors of production is
limited, either in increasing cost or by absolute quantity, a point will be reached beyond
which an increase in the variable factors will result in a less than proportionate increase
in output.
INTEREST
Interest- money paid for the use of borrowed money.
SIMPLE INTEREST- is the interest paid on the principal (money lent) only.

I = Pni

## where: P = principal or present value

n = number of interest periods
i = interest rate per period

## (if not specified, consider per year)

I = interest
S = sum or future value

S = P + 1 = P + Pni
S = P (1 + ni)

COMPOUND INTEREST- when simple interest that is due is not paid, the amount is
added to the interest-bearing principal, the interest calculated on this new principal is
called compound interest.
S = P(1+ I)

P=

1+i

## where: S = compound amount or future worth

P = original money or principal
i = interest rate per period
n = number of interest periods
( 1+ i ) is called single payment compound amount
factor.

Cash Flow Diagram - a graphical representation of cash flows drawn on a time scale.
S
0

5..n

P
Discount = S P
Rate of discount =

d=

S-P
S

## CONTINUOUSLY COMPOUNDING INTEREST RATE

F=Pe
where: F = future worth
P = principal
r = continuously compounding interest rate
t = no. of interest periods
ANNUITY
Annuity a series of equal payments occurring at equal intervals of time.
Application of annuity:
1. installment purchase
2. amortization of loan
( amortization payment of debt by installment usually by equal
amounts and at equal intervals of time)
3. depreciation
TYPES OF ANNUITY:
Ordinary annuity: payments occur at the end of each period.
Annuity Due: payments occur at the beginning of each period.

Deferred annuity: first payment occurs later than at the end of the first period.
ORDINARY ANNUITY:
S
0

5n

R.R

1 i n 1
P=R

n
i 1+i
where:

1 i n 1
S=R

## P = present value of the periodic payments

S = future value of the periodic payments at the end of n periods
R = periodic payments
i = interest rate per period
n = no. of periods (no. of periodic payments)

ANNUITY DUE
n=5
S
0

n=4

1 i 4 1
P=R+R

4
i 1+i

S=P 1+i

DEFERRED ANNUITY
S
0

P
n=3
n=5

1+i

P=

5
i 1+i

1 i

S=P 1+i

## PERPETUITY - an annuity that continues indefinitely. (n )

where: P = present value of the perpetuity

P=

R
i

R = periodic payments
i = interest rate per period

ARITHMETIC UNIFORM GRADIENT if the increase in succeeding periods is
constant.

R
R+A
R+2A
R+3A
R+nA
Present Worth is:

1 i n 1
P=R

n
i 1+i

1-a n

1+i 1-a

1 i n 1
1+i n 1
S=P 1+i =R
A

i
i2

## GEOMETRIC UNIFORM GRADIENT- if the increase in succeeding periods is a

percentage.
0

R
R+A (1+r)
R+A (1+r) 2
R+A (1+r) 3
R+A (1+r) n
Present Worth is:

1 i n 1

P=R

n
i 1+i

1-a n
A

1+i 1-a

S=P 1+i

## DEPRECIATION AND VALUATION

Depreciation- the decrease in value of a physical property due to the passage of time.
1.Physical depreciation type of depreciation caused by the lessening of the physical
ability of the property to produce results, such as physical damage, wear and tear.
2.Functional depreciation- type of depreciation caused by the lessening in the
demand for which the property is designed to render, such as obsolescence and
Purposes of depreciation:
1. To provide for the recovery of capital which has been invested n the property.
2. To enable the cost of depreciation to be charged to the cost of producing the
products that are turned out by the property.
First Cost (FC) - the total amount invested on the property until the property is put into
operation.
Economic Life the length of time at which a property can be operated at profit.

## Valuation (Appraisal) - the process of determining the value or worth of a physical

property for specific reasons.
Value the present worth of all the future profits that are to be received through
ownership of the property.
1.Market value the price that will be paid by a willing buyer to a willing seller for a
property where each has equal advantage and is under no compulsion to buy or sell.
2.Book value the worth of a property as shown in the accounting records of an
enterprise.
3.Salvage or resale value the price of a property when sold second-hand also called
4.Scrap value the price of a property when sold for junk.
5.Fair value the worth of a property as determined by a disinterested party which is
fair to both seller and buyer.
6. Use value the worth of property as an operating unit.
7.Face or Par value of a bond the amount that appears on the bond which is the
price at which the bond is first bought.
Depletion the decrease in value of property due to the gradual extraction of its
contents, such as mining properties, oil wells, timber lands and other consumable
resources.

## METHODS OF COMPUTING DEPRECIATION

1.Straight Line Method
Annual Depreciation =

FC-SV
n

## Where: FC =first cost

SV =salvage value or scrap value
N =useful life
Book Value of m years:
=FC - m (Annual Dep)
FC-SV
=FC - m
n
Depreciation Rate =

Annual Depreciation
First Cost

## 2.Sinking Fund Method

FC-SV
Annual depreciation =

1 i

i
Where:

## Book value after m years:

1+i
FC- (Annual Dep)

3. Sum-of-The-Years-Digits Method
SYD = 1+2+3+.+n
=
where:

n n+1
2

n= useful life

Dep1 = FC-SV

SYD
n-1
Dep2 = FC-SV

SYD
n-3
Dep3 = FC-SV

SYD

## 4. Declining Balance Method (also called Diminishing Balance Method Matheson

Method, Constant-Percentage or Constant Ratio Method)
k = constant ratio = 1 -

SV
FC

## 5. Service output or production Units Method

Depreciation (Per Unit) =

FC-SV
No. of units Capacity

## 6. Working hours or machine hours Method

Depreciation (Per Hour) =

FC-SV
No. of units Capacity

## CAPITAL RECOVERY: (Factors of annual Cost)

1. Using Sinking Fund Method:
Capital Recovery = Annual Depreciation + Interest on Capital

FC-SV
Annual Depreciation = 1+i 1
i
n

## Interest on investment = i (FC)

2. Using Straight Line Method
Capital Recovery = Annual Depreciation + Average Interest

Annual Depreciation =

Average interest =

FC-SV
n

i n+1
FC-SV i SV
2 n

CAPITALIZED COST
Capitalized Cost the sum of the first cost and the present worth of all cost of
replacement, operation and maintenance for a long time.
1. For Perpetual Life:
Capitalized Cost = FC +

OM
i

2. For Life n:
Capitalized Cost = FC +

OM
FC-SV

n
i
1+i 1

## Where: OM = annual operation and maintenance cost

BREAK-EVEN ANALYSIS:
Break-even Point the value of a certain variable for which the cost of two alternatives
are equal.
Break-Even:
Income = Expenses
P(x) = M(x) + L(x) = V(x) + FC
Where: x = no. of units produced and sold
P = selling price per unit
M = material cost per unit
L = labor cost per unit
V = variable cost per unit
FC= fixed cost

1. Individual ownership or single proprietorship
- type of ownership in business where individuals exercise and enjoy rights
in their own interest.
2. Partnership
- an association of two or more individuals for the of operating the business
as co-owners of profit.
3. Corporation
-is an artificial being created by operation of law, having the right of succession
and the powers, attributes, and properties expressly authorized by law or incident
to its existence.
-an association of not less than five but not more than 15, all of legal age.
Four classes of Persons Composing a Corporation.
1.Corporators are those whose compose the corporation.
2. Incorporators those corporators originally (5-15) forming and composing the
corporation.
3. Stockholders owners of shares of stock.
4. Members corporators of corporation who has no capital stock.
Stock certificate of owners of corporation.
a. Common stock residual owners of a corporation.
b. Preferred Stock which entitles the holder thereof to certain
preferences over the holders of common stock.
BOND
Bond certificate of indebtedness of a corporation usually for a period of not
less than 10 years and guaranteed by a mortgage on certain assets of the corporation
or its subsidiaries.
Types of Bond:
1. Mortgage Bond type of bond in which the security behind are the assets of the
corporation.
2. Collateral Bond type of bond in which the security behind are the assets of a
well known subsidiary.
3. Debenture Bond a type of bond in which there is no security behind except a
promise to pay.

Bond Value:

P=Fr

where:

1+i 1
n
i 1+i

1+i

## P = value of bond n periods before maturity

F = face or par value of the bond
Fr = periodic dividend
n = no. of periods
C = redeemable value (usually equal to F par)

i = investment rate
SELECTION OF ALTERNATIVES
1. Present Economy
This involves selection of alternatives in which interest or time value or money is not
a factor.
2. RATE OF RETURN

Rate of Return=

Net Profit
Total Investment

3. PAYOUT PERIOD

Payout Period=

## Total Investment- Salvage Value

Net Annual Cash Flow

4. ANNUAL COST
Annual Cost= Depreciation + Interest on Capital + Operation and Maintenance +
Other out of pocket Expenses
5. Present Worth
This is applicable when the alternatives involve future expenses whose present
value can be easily determined.
5. FUTURE WORTH
This is applicable when the alternatives involve expenses whose future worth is
more suitable basis of comparison.
REPLACEMENT STUDIES
1. Rate of Return

Rate of Return =