Bookkeeping NC III: Using Mathematical Concepts and Techniques

BOOKKEEPING NC III
SUMMARY OF COMPETENCIES
No. Unit of Competency Module Title Code
Lead workplace Leading workplace

communication 500311109
1 communication
2 Lead small team Leading small team 500311110
3 Develop and practice Developing and practicing

500311111
negotiation skills negotiation skills
4 Solve problems related Solving problems related to

500311112
to work activities work activities
5 Use Mathematical Using Mathematical concepts

concepts and and techniques 500311113
techniques
6 Use relevant Using relevant technologies

500311114
technologies
Bookkeeping Date Developed: Document No.

NC III August 22, 2018 Issued
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Mathematical Developed by: 1 of
Concepts and Maria Corazon Anastacia P. Muñiz Revision 79
Techniques No. 00
HOW TO USE THIS COMPETENCY-BASED LEARNING MATERIAL
Welcome!
The unit of competency, "Use Mathematical Concepts and
Techniques", is one of the Basic competencies of BOOKKEEPING NCIII.
In this module, you are required to go through a series of learning

activities in order to complete each learning outcome. In each learning
outcome are Information Sheets, Self-Checks, Job Sheets and
Performance Criteria Checklist. Follow and perform the activities on your
own. If you have questions, do not hesitate to ask for assistance from your
trainer.
Remember to:
• Work through all the information and complete the activities in each
section.
• Read information sheets and complete the self-check. Suggested
references are included to supplement the materials provided in this
module.
• Most probably, your trainer will also be your supervisor or manager. He
is there to support you and show you the correct way to do things.
• You will be given plenty of opportunities to ask questions and practice on
the job. Make sure you practice your new skills during regular work
shifts. This way, you will improve your speed, memory and your
confidence.
• Use the Self-Checks at the end of each section to test your own progress.
Use the Performance Criteria Checklist found after the sheet to check
your own performance.
• When you feel confident that you have had sufficient practice, ask your
Trainer to evaluate you. The results of your assessment will be recorded
in your Progress Chart and Accomplishment Chart.
You need to be competent in this module before you can perform the next
module.

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RECOGNITION OF PRIOR LEARNING (RPL)
You may have some or most of the knowledge and skills covered in
this learner’s guide because you have:
• Been working for some time.

• Already completed training in this area.
If you can demonstrate to your trainer that you are competent in a

particular skill, you don’t have to do the same training again.
If you feel you have some of the skills, talk to your trainer about
having them formally recognized.
If you have qualification or Certificate of Competency from previous

training present it to your trainer.
If the skills you acquired are still relevant to the module, they maybe
become the part of the evidence you can present for RPL.
At the end of this module is a Trainer’s Record Book. Use this to

record important dates, jobs undertaken and other workplace events that
will assist you in providing further detail to your trainer or assessors.
A Record of achievements is also provided for your trainer to fill-up

once you completed the module.

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MODULE CONTENT
UNIT OF COMPETENCY : Use Mathematical Concepts and Techniques
MODULE TITLE : Using Mathematical Concepts and Techniques

MODULE DESCRIPTOR :
This unit covers the knowledge, skills and attitudes required in the
application of Mathematical concepts and techniques.
NOMINAL DURATION : 4 Hours
SUMMARY OF LEARNING OUTCOMES:
Upon completion of this module, the student/learner must be able to:
LO1. Identify Mathematical Tools and Techniques to Solve Problem

LO2. Apply Mathematical Procedure/Solution
LO3. Analyze Results
SUMMARY OF ASSESSMENT CRITERIA:
1. Problem areas are identified based on given condition

2. Mathematical techniques are selected based on the given problem
3. Mathematical techniques are applied based on the problem identified
4. Mathematical computations are performed to the level of accuracy
required for the problem
5. Results of Mathematical computation is determined and verified based on
job requirements
6. Result of application is reviewed based on expected and required
specifications and outcome
7. Appropriate action is applied in case of error

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LEARNING OUTCOME SUMMARY
LEARNING OUTCOME No. 1: IDENTIFY MATHEMATICAL TOOLS AND
TECHNIQUES TO SOLVE PROBLEM
CONTENTS:
1. Four Fundamental Operations
2. Steps in Solving a problem
3. Standard Formulas
4. Conversion
PERFORMANCE CRITERIA:
1. Problem areas are identified based on given condition
2. Mathematical techniques are selected based on the given problem
CONDITIONS:
The students/trainees must be provided with the following:

 Manuals
 Hand-outs
 Problem set
 Conversion table
 Table of formulas
 Measuring tools
METHODOLOGY:
 Lecture
 Group Discussion
ASSESSMENT METHODS:
 Written Test
 Demonstration

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LEARNING EXPERIENCES
LO No. 1
IDENTIFY MATHEMATICAL TOOLS AND TECHNIQUES TO SOLVE
PROBLEM
Learning Activities Special Instruction
Read Information Sheet 5.1-1 on Read the information sheet. After reading
Four Fundamental Operations the learner is encourage to answer self-
check
Answer the self-check 5.1-1 on Compare your answer to the answer key
Four Fundamental Operations
Steps in solving a problem the learner is encourage to answer self-
check
Steps in solving a problem
Standard Formulas the learner is encourage to answer self-
check
Standard Formulas
Conversion the learner is encourage to answer self-
check
Conversion

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INFORMATION SHEET No. 5.1-1
FOUR FUNDAMENTAL OPERATIONS
Learning Objective:
After reading this INFORMATION SHEET, YOU MUST be

knowledgeable with the Four Fundamental Operations.
.
The Four Basic Mathematical Operations
Key Terms
 Term
 Sum
 Commutative
 Negative
 Difference
 Factor
 Product
 Dividend
 Divisor
 Quotient
Objectives
 Review addition, subtraction, multiplication, and division for positive

and negative numbers
 Make note of the relationships between the operations
 Identify which operations are commutative
The four basic Mathematical operations--addition, subtraction,

multiplication, and division--have application even in the most advanced
Mathematical theories. Thus, mastering them is one of the keys to
progressing in an understanding of Math and, specifically, of algebra.
Electronic calculators have made these (and other) operations simple to
perform, but these devices can also create a dependency that makes really
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understanding Mathematics quite difficult. Calculators can be a handy tool
for checking answers, but if you rely too heavily on one, you may deprive
yourself of the kind of rigorous mental exercises that will help you not just
to do Math, but to fully understand what you are doing.
If you have difficulty performing the basic operations for simple numbers,
one way to improve is through the use of flash cards. Even cutting up a
sheet of paper into sections is sufficient; just write the numbers and an
operation on one side (such as 3 8) and the answer (24, for our example) on
the other. In this way, you can practice your Math skills without simply
relying on a calculator. (But if you need the calculator to accurately make
your flash cards, by all means, use one!) We assume you have an
understanding of basic arithmetic, but if you are at all lacking in this area,
you should be able to bring yourself up to speed with a little time and
practice.
Addition and Subtraction
Addition and subtraction are two complementary operations--we can

actually define subtraction in terms of addition. Addition is simply the
combination of distinct sets of like entities (and we must stress the
word like). Thus, if we add one set of four squares to another set of five
squares, we get a total of nine squares. (Or, if you prefer, substitute
anything you like for "squares"--dogs, bananas, people, rocks, or anything
else.)
The above diagram is an illustration of the process of addition. Note that the
plus sign (+) indicates the operation performed on the two terms. In this
case, the summands are four squares and five squares. The equal sign (=)
indicates that what is on its left and what is on its right are equivalent (or
equal). On the right side is the sum, which is the result of the addition of
the summands. Of course, drawing pictures every time we wanted to
represent an addition would be highly annoying (and in some cases
impossible). Thus, instead of talking about a certain number of squares,
apples, people, inches, or dollars) for instance, we can simply deal with the
numbers.
4 + 5 = 9
Furthermore, note that the order in which we add the squares makes no
difference. Whether we add four squares to five squares or vice versa, the
result is always nine squares.

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In Mathematical parlance, addition is commutative; we can add two

summands in any order and always get the same result. Following our
example,
4+5=9
5+4=9
4+5=5+4
Subtraction is the opposite of addition. Instead of adding two quantities

(numbers), we are removing one quantity from another. Thus, if we have
nine squares and take away (subtract) five, we are left with four squares.
Using just the numbers, where the minus sign (–) represents the subtraction
operation,
9–5=4
Here, 9 and 5 are the terms of the operation, and 4 is the difference. Unlike

addition, subtraction is not commutative. That is to say, 9 – 5 and 5 – 9
are not the same-in fact, they yield quite different results! (The symbol ≠
below simply means "does not equal.")
9 – 5 ≠ 5 – 9
Negative Numbers
Addition (and any other of the basic operations) can involve the counting
numbers (1, 2, 3, 4, 5, and so on), the number zero (0), and any number in
between (fractional values such as a half, for instance). Also, we may
encounter negative numbers, which are quantities that are less than zero.
If we think of positive numbers as quantities of something that we possess
(say, for instance, that we have 10 oranges), then a negative number would
be a quantity of something that we owe (if we owed someone 10 oranges,
then we might say that we have negative 10 oranges). Negative numbers are
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typically expressed using a minus sign (–); thus, negative 10 can be written
as -10. The use of the minus sign is no coincidence-in fact, subtraction is
nothing more than addition involving a negative number! Imagine you have
in your possession nine apples (positive nine), but you owe a friend four
apples (negative four). Thus, you take four apples out of the nine that you
have, leaving five.
9 – 4 = 5
Another way of looking at this operation is that you have nine apples, and
you are adding negative four (nine are in your possession, but four belong to
someone else). We can write the numbers for this operation as follows. (Note
that we use parentheses only for the purpose of avoiding confusion of the
plus and minus signs.)
9 + (–4) = 5
Then,
9 – 4 = 9 + (–4)
Multiplication and Division
Let's say we want to add a particular number, such as six, to itself many
times. For instance, a worker at a factory may wish to count the number of
parts delivered in several boxes. Each box contains six parts, and there are
a total of five boxes. To find out how many parts he has, the worker must
add the number six to itself five times.
6+6+6+6+6
We can find the sum simply by performing the addition several times over. A
shortcut, however, is multiplication. Imagine the parts in each of the five
boxes laid out in rows, as shown below (we use a square to represent a
part).
Each row above represents a box; in each row is six parts. We have a total of
five rows. Thus, instead of performing five additions of six, we simply
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multiply six by five to get a total of 30. Multiplication is typically represented
by a , although sometimes a · is used instead. The two numbers being
multiplied are called factors, and the result is called the product.
5x6 = 6+6+6+6+6
5x6 = 30
Like addition, multiplication is commutative. Imagine flipping the

arrangement of squares shown above so that instead of being five rows of six
squares each, it is six rows of five squares each. We haven't changed the
total number of squares, but following the logic we've used, we can say that
the total number of squares is now six multiplied by (or times) five.
6x5 = 30
6x5 = 5x6
Multiplication of negative numbers carries with it some additional subtleties.

Let's say someone owes a friend five apples; in some sense, he then has –5
apples. We can also look at this situation as that person owing his friend
one apple five times over, which is –1 multiplied by 5. We already know that
he has –5 apples, so the product of –1 and 5 must be –5.
(-1) x 5 = -5
Thus, if one factor is positive and the other negative, their product is
negative. What about the product of two negative numbers? We can view
this as the "negation of a negation," or a double negative-the result is a
positive number. (Imagine owing a friend a negative number of apples-that
would be the same as having those apples in the first place!) For instance,
then,
(-1) x (-5) = 5

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Division is the inverse of multiplication. For instance, imagine that the
factory worker mentioned above has 30 parts and wants to distribute them
among five boxes. He must divide 30 by 5; this operation is shown using the
division symbol (÷).
30 ÷ 5= 6
In other words, among the 30 parts, we can count 5 parts a total of 6 times.
(Another way of saying this is that 5 goes into 30 six times.) The number
being divided (30 in this case) is called the dividend, the number by which
it is divided (5 in this case) is called the divisor, and the result is called
the quotient. Recall that we wrote the following product:
6 x 5 = 30
Note, then, that if the product of two factors is divided by one of the factors,
the quotient is equal to the other factor.
30 ÷ 5 = 6
30 ÷ 6 = 5
Division, unlike multiplication, is not commutative.
30 ÷ 5 ≠ 5 ÷ 30
The rules for dividing negative numbers are the same as those for
multiplication: if the dividend and divisor are both positive or both negative,
the quotient is positive, and if one is positive and the other negative, then
the quotient is negative. The following practice problems give you the
opportunity to practice using some of the concepts discussed in this article.
a. 3 + (-4) and (-4) + 3
b. 4 x 2 and 2 x 4
c. 3 – 1 and (-1) + 3
Practice Problem: For each pair of expressions, determine if they are equal.
Solution: Each pair of expressions above is equal. Let's take a look at why

this is the case. For part a, remember that addition is commutative. Thus, it
doesn't matter what order we use for the terms, regardless of whether the
numbers are negative or positive. The same reasoning applies to part b:
multiplication is commutative. In part c, the two are also equal because
subtraction is the same as addition of a negative:

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3 – 1 = 3 + (–1)
Also, addition is commutative:
3 – 1 = 3 + (–1) = (–1) + 3
3 – 1 = (–1) + 3
Nevertheless, you must be cautious, because 3 – 1 is not equal to 1 – 3!
Practice Problem: Calculate each of the following.
a. (–5) + (–1) b. (–2) ( –5) c. 21 (–7) d. (–6) – (3)
e. 4 + (–8) f. (–18) 6 g. 4 – (–3) h. 9 (–7)
Solution: In each case, make careful note of the sign of the terms, factors,
dividends, and divisors of the operations, being sure to follow the rules as
laid out earlier. Parts a and b are straight forward.
a. –6 b. 10
If you cannot recall the rules for signs when dividing, remember that the
product of the quotient and the divisor is the dividend. (In this case, the
product of –3 and –7 is 21.)
c. –3
You can also rewrite part d using addition: (–6) – (3) = (–6) + (–3). The
remainder of the parts follow the basic rules already discussed or the
strategies we have reviewed for this problem.
d. –9 e. –4 f. –3 g. 7 h. –63

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Self-check 5.1-1
FOUR FUNDAMENTAL OPERATIONS
TRUE or FALSE
Directions: Read and understand the statements. Write the word TRUE if
the statement is correct and FALSE if the statement is not correct. Write
your answer on your answer sheet.
1. Addition and subtraction are not complementary operations.

2. Multiplication is adding a particular number to itself many times.
3. Division is commutative.
4. If one factor is positive and the other negative, their product is negative.
5. Subtraction is removing one quantity from another.

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Answer Key 5.1-1
1. False
2. True
3. False
4. True
5. True

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STEPS IN SOLVING A PROBLEM
Learning Objective:

knowledgeable in Solving a Problem.
Four-Step Math Problem Solving Strategies & Techniques
There are many possible strategies and techniques you can use to solve
Math problems. A useful starting point is a four step approach to Math
problem solving. These four steps can be summarized as follows:
1. Carefully read the problem. In this careful reading, you should

especially
seek to clearly identify the question that is to be answered. Also, a good,
general understanding of what the problem means should be sought.
2. Choose a strategy to solve the problem. Some of the possible strategies
will be discussed in the rest of this article.
3. Carry out the problem solving strategy. If the first problem solving
technique you try doesn’t work, try another.
4. Check the solution. This check should make sure that you have indeed
answered the question that was posed and that the answer makes sense.

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Step One – Understanding the Problem
As you carefully read the problem, trying to clearly understand the meaning
of the problem and the question that you must answer, here are some
techniques to help.
 Identify given information – Highlighting or underlining facts that

are given helps to visualize what is known or given.
 Identify information asked for – Highlighting the unknowns in a
different color helps to keep the known information visually separate
from the unknowns to be determined. Ideally this will lead to a clear
identification of the question to be answered.
 Look for keywords or clue words – One example of clue words is
those that indicate what type of Mathematical operation is needed, as
follows:
 Clue words indicating addition: sum, total, in all, perimeter.

 Clue words indicating subtraction: difference, how much more,
exceed.
 Clue words for multiplication: product, total, area, times.
 Clue words for division: share, distribute, quotient, average.
 Draw a picture – This might also be considered part of solving the
problem, but a good sketch showing given information and unknowns
can be very helpful in understanding the problem.
Step Two – Choose the Right Strategy
It step one has been done well, it should ease the job of choosing among the
strategies presented here for approaching the problem solving step. Here are
some of the many possible Math problem solving strategies.
 Look for a pattern – This might be part of understanding the problem

or it might be the first part of solving the problem.
 Make an organized list – This is another means of organizing the
information as part of understanding it or beginning the solution.
 Make a table – In some cases the problem information may be more
suitable for putting in a table rather than in a list.
 Try to remember if you’ve done a similar problem before – If you
have done a similar problem before, try to use the same approach that
worked in the past for the solution.
 Guess the answer – This may seem like a haphazard approach, but if
you then check whether your guess was correct, and repeat as many
times as necessary until you find the right answer, it works very well.
Often information from checking on whether the answer was correct
helps lead you to a good next guess.
 Work backwards – Sometimes making the calculations in the reverse
order works better.
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Steps Three and Four – Solving the Problem and Checking the Solution
If the first two steps have been done well, then the last two steps should be
easy. If the selected problem solving strategy doesn’t seem to work when you
actually try it, go back to the list and try something else. Your check on the
solution should show that you have actually answered the question that was
asked in the problem, and to the extent possible, you should check on
whether the answer makes common sense.
Self-Check 5.1-2
STEPS IN SOLVING A PROBLEM
ENUMERATION:
1. Enumerate the Steps in solving a problem.

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Answer Key 5.1-3
1. Understanding the Problem

2. Choose the Right Strategy
3. Carry out the problem solving strategy
4. Check the solution

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STANDARD FORMULAS
Learning Objective:

knowledgeable with the Standard Formulas.
Area Formulas
Area is the size of a two-dimensional surface. It is defined as the amount of

two-dimensional space occupied by an object. Area formulas have many
practical applications in building, farming, architecture, science. The area of
a shape can be determined by placing the shape over a grid and counting
the number of squares that covers the entire space. For example area of
square can be calculated using a2 where, a is the length of it’s side.
List of Formulas
Figures Area Formula Variables
Area of l = length
Area = l × w
Rectangle w = width

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Area of Square Area = a2 a = sides of square
b = base
Area of a Triangle Area = 12bh
h = height
Area of a Circle Area = πr2 r= radius of circle
A =base 1
Area of a Trapezoid Area =12(a + b)h b = base 2
h = vertical height
a = radius of major axis

Area of Ellipse Area = πab
b = area of minor axis
Area of a Circle Formula
A circle is a round figure that consists of points equidistant from a certain or

fixed point from the central point of the circle. The central point from where
the radius is drawn is known as the center point of the circle. The radius of
a circle is the distance from the center of a circle to any point on the circle.
If you place two radii end-to-end in a circle, you would have the same length
as one diameter. Thus, the diameter of a circle is twice as long as the radius.
The area of a circle is the number of square units inside that circle. A circle
has the maximum possible area for a given perimeter, and the minimum
possible perimeter for a given area. The perimeter C of a circle is called the
circumference.
The Area of a Circle Formula is given as,
Where,
r is the radius of the circle.

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d is the diameter of the circle.
C is the circumference of the circle.
Solved Examples
Question 1: Find the area of the circle whose radius is 8 cm ?
Solution:
Given,
Radius of a circle = r = 8 cm
Area of a circle
= π r2
= π × 82 cm2
= π × 64 cm2
= 200.96 cm
2
Average formula:
Let a1,a2,a3,......,an be a set of numbers, average = (a1 + a2 +

a3,+......+ an)/n
Fractions formulas:

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Converting an improper fraction to a mixed number:
Formula for a proportion:
In a proportion, the product of the extremes (ad) equal the product

of the means(bc),
Thus, ad = bc
Percent:
Percent to fraction: x% = x/100
Percentage formula: Rate/100 = Percentage/base
Rate: The percent.

Base: The amount you are taking the percent of.
Percentage: The answer obtained by multiplying the base by the
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rate
Consumer Math formulas:
Discount = list price × discount rate
Sale price = list price − discount
Discount rate = discount ÷ list price
Sales tax = price of item × tax rate
Interest = principal × rate of interest × time
Tips = cost of meals × tip rate
Commission = cost of service × commission rate

Self-check 5.1-3
STANDARD FORMULAS
Multiple Choice:
Directions: Choose the best answer. Write the letter of your choice on a
separate sheet.
1. It is defined as the amount of two-dimensional space occupied by an

object.
a. Area Formulas c. Area of a circle

b. Area of a square d. none of the above
2. The formula to get the radius of a circle which is the distance from the
center of a circle to any point on the circle.
a. Area Formulas c. Area of a circle

3. The product of the extremes (ad) equal the product of the means
a. Formula for a proportion c. Area of a circle

4. Discount = list price × discount rate

a. Discount Formula c. Area of a circle
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5. Rate/100 = Percentage/base
a. Discount Formula c. Area of a circle
c. Percentage formula d. Interest formula
Answer key 5.1-3
1. A
2. C
3. B
4. A
5. C

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CONVERSION
Learning Objective:

knowledgeable with Conversion of units.
Conversion of Units
People use different units of measurement in the things in which they are
engaged. There are times that the units used do not match to a person’s
preference or convenience as well as standards in certain processes and
applications. Converting those units to an extent that it can be understood
directly and applied properly is important. For example, a person who is
only familiar with the metric system cannot easily figure out how tall is a
tree measuring 25 feet in height. Converting 25 feet to probably in meters
will help the person know how tall the tree is.
1. Metric-to-Metric Conversion

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Converting a metric unit to another metric unit is the easiest as compared to
the other conversions. Familiarization on the equivalent values of the
prefixes is important in metric-to-metric conversion.
Here are the steps:
Step #1: Identify the base unit.

Step #2: Determine the prefixes used and their equivalents.
Step #3: Subtract the prefix exponent of the converted unit from the prefix
exponent of the original unit.
Step #4: Move the decimal place of the original measurement according to
the value of the exponent.
• If the difference is positive, move the decimal place to the right.

• If the difference is negative, move the decimal place to the left. Fill in the
extra spaces with zeros.
Example 1
Convert 2.5 decimeters to centimeters.
Explanation:

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Example 2
Convert 600 milliliters to liters.
Explanation:

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Example 3
Convert 7 kilograms to grams
Explanation

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2. English-to-English Conversion
Conversion involving English units is a bit tricky since relationship between

two English units differ from each other. Familiarization of the conversion
table between English units is important in English-to-English conversion.
Here are the steps:
Step #1: Identify the units used.

Step #2: Determine the relationship between the units.
Step #3: Determine the conversion factor (in fraction form).
The denominator should have the same unit as the original measurement.
Step #4: Multiply the original measurement by the conversion factor.
Example 1
Convert 30 inches to feet

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Explanation:
Example 2
Convert 16 pints to quarts

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Explanation:
Example 3
Convert 5 pounds to fluid ounces.
Explanation:
Example 4
Convert 960 acres to square miles

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Explanation:
3. English-to-Metric Conversion and Metric-to-English Conversion
Similar to English-to-English conversion, English-to-Metric and Metric-to-

English conversions require familiarization of the conversion table. The
relationship between a metric and an English unit is mostly in decimal form,
thus great attention to digits is a must in order to prevent conversion errors.
Below is a conversion table between some English and Metric units:

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The method of english-to-metric and metric-to-english conversion is similar
to the english-to-english conversion.
Here are the steps:
Step #1: Identify the units used.

Step #2: Determine the relationship between the units.
Step #3: Determine the conversion factor (in fraction form).
The denominator should have the same unit as the original measurement.
Step #4: Multiply the original measurement by the conversion factor.
Example 1
Convert 3 feet to centimeters
Explanation:
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Example 2
Convert 45 kilograms to pounds
Explanation:
Example 3
Convert 4 gallons to liters
Explanation:

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Example 4
Convert 5 hectares to acres
Explanation:

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LEARNING OUTCOME No. 2: Apply Mathematical Procedure/Solution
CONTENTS:
1. Problem-based questions
2. Estimation
3. Use of Mathematical tools and standard formulas
1. Mathematical techniques are applied based on the problem identified
2. Mathematical computations are performed to the level of accuracy required
for the problem
3. Results of Mathematical computation is determined and verified based on
job requirements
CONDITIONS:
 Manuals
 Hand-outs
 Calculator
 Measuring tools/devices
 Case problems
METHODOLOGY:
 Lecture
 Group discussion
 Practical work approach
ASSESSMENT METHODS:
 Written Test
 Oral Interview

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LO No. 2
APPLY MATHEMATICAL PROCEDURE/SOLUTION
Problem-based questions the learner is encourage to answer self-
check
Answer the self-check 5.2-1 on Read the information sheet. After reading
Problem-based questions the learner is encourage to answer self-
check
Estimation the learner is encourage to answer self-
check
Estimation
Use of Mathematical Tools and the learner is encourage to answer self-
Standard Formulas. check
Use of Mathematical Tools and
Standard Formulas.

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PROBLEM-BASED QUESTIONS
Learning Objective:

knowledgeable with Problem-based Questions.
A problem-based question is a grade level appropriate question that

promotes content-specific skills while capturing student interest, tackling a
real problem, and evoking empathy from the students.
As you can see, this type of question will be much deeper and richer than an
essential question. It is a question that will require our students to be
problem-solvers who address real-world issues and dilemmas.
What’s an example of a problem-based question? Let’s take a look!
Content Area:
The Prompt: On average, each person generates 2 kilos of trash per day.
Problem-Based Question: If this amount of trash were continues to

generate of the next twenty years, what kind of impact would this have on
our cities, country, and the world?

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Let’s break this down to see if it will truly be a problem-based question:
Is it content specific?
While not expressly discussed in the prompt, it is clear that the teacher will
be using Math specific content for the students to calculate.
Potential topics could include:
 Calculating the trash per day, month, or year for the entire
Philippines.
 Calculating the trash per day, month, or year for the entire Philippines
if the amount generated were to increase.
 Developing graphs and analyzing data.
Is it grade level appropriate?
Absolutely. The teacher can easily align the Math content to the standards.
However, the bigger question might be – is the topic appropriate for this age
of students? Again, absolutely! Students are aware that there are issues of
trash generation, littering, etc, so it will be an appropriate their age and
grade level.
Are students interested in this question?
This one can be a bit tricky because there are many different students in
your classroom with a variety of different interests. However, most students
will be interested in this question out of the sheer curiosity of understanding
how much trash is generated per day. Include some interesting facts, a fun
video, and bam! Your students are engaged.
Does it tackle a real-world problem?
Definitely – this is a major conversation in our world that will have an

impact on their future.
Does it require empathy from students?
Absolutely. Students will be required to think about how this affects their
city, state, and country. They will have to determine how this will affect
other people, not just themselves.

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Self-check 5.2-1
PROBLEM-BASED QUESTIONS
ENUMERATION:
What are the characteristics of a problem-based question?

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Answer key 5.2-1
1. Content Specific
2. Grade level appropriate
3. Student Interest
4. Tackles a problem
5. Requires Empathy

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ESTIMATION
Learning Objective:

knowledgeable in Estimation.
Estimation (or estimating) is the process of finding an estimate,

or approximation, which is a value that is usable for some purpose even if
input data may be incomplete, uncertain, or unstable. The value is
nonetheless usable because it is derived from the best information
available. Typically, estimation involves "using the value of
a statistic derived from a sample to estimate the value of a corresponding
population parameter". The sample provides information that can be
projected, through various formal or informal processes, to determine a
range most likely to describe the missing information. An estimate that
turns out to be incorrect will be an overestimate if the estimate exceeded the
actual result, and an underestimate if the estimate fell short of the actual
result.
Estimation is a Skill for Life.
As you walk around and live your life, imagine if you could easily estimate:
 how much a bill will be,

 which item is the best value for money
 the size, areas and angles of things
Also, it would be great if you could quickly guess how many people are in a

room, how many cars in the street, how many boxes on the shelf, or even
how many seagulls on the beach.
We are not talking exact answers here, but answers that are good
enough for your life.

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Exact vs Estimate
In Mathematics we often stress getting an exact
answer. ≈
=
Approximately
Equals But in everyday life a few cents here or there are Equals
Symbol not going to make much difference ... you should Symbol
focus on the dollars!
Estimation is ...
... finding a number that is close enough to the right answer.
 You are not trying to get the exact right answer

 What you want is something that is good enough (usually in a hurry!)
Why?
Estimation can save you money. Always do a quick estimation of how much

you should pay:
Example: you want to buy five magazines that cost ₱1.95 each. When you go
to buy them the cost is ₱12.25. Is that right?
"five at ₱1.95 each is about 5 times 2, or about ₱10"
so ₱12.25 seems too much!
Ask to have the total checked.

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Estimation can save you time (when the calculation does not have to be
exact):
Example: you want to plant a row of flowers. The row is 58.3cm long. The
plants should be 6cm apart. How many do you need?
"58.3 is nearly 60, and 60 divided by 6 is 10,

so 10 plants should be enough."
Estimation can save you from making mistakes with your calculator:
Example: you are calculating 107 times 56, and the calculator shows this:
952.00
Is that right?
"107 times 56 is a bit more more than 100 times 50, which is 5,000"
Ooops! you must have typed something wrong ...
... in fact you pressed 17×56 (you left out the zero), and without estimating
you could have made a really big mistake!
In fact don't trust calculators or computers ...
Computers don't understand what you are doing.
So use your brain power to double-check everything

And one last important reason:
Estimation helps you focus on what is really going on.
Fun, and Good for your Brain
It is actually good fun to do estimating because it keeps your mind active. As

you walk around see how good you are at estimating answers before they
come up.
 At the supermarket try to add up everything yourself, and then compare

it to the final bill
 Estimate how long it will take you to get home
 When shopping, see which is the better bargain by estimating the price
per quantity
 and so on!

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Example: You are making invitation cards. It took you 3 minutes and 20
seconds to make one card, but you need to do 15 more ... how long will it
take? Think:
"... it took a little more than 3 minutes for one card, and 3 × 15 is 45...
... add a bit more ... maybe 50 minutes and I will be done."
And then see how close your estimate was when you finish.
Skill and Practice
Estimating takes skill ... but how do you get this skill?
Lots of Practice.
So we made some Estimation Games for you to practice with!
Practice is the best way to become good at estimating, because you need to
develop your own "strategies", as different numbers need different methods:
Example:
550 + 298: 298 is nearly 300 so an estimate is 550+300 = 850
550 + 248: 50+48 is nearly 100 so an estimate is 500+200 +100 = 800
In one case it seemed easy to change one number and then add.
In the other case I added the hundreds together and then increased the
result by 100
So the first step is to think "how do I go about making this estimate?"

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Tips and Tricks
Here are a few methods you might like to use:
Concentrate on the first digit of each number ... it will have the biggest
impact on the answer. You can then look at the other digits to make small
adjustments to your answer.
Example: 2156 + 3809.
Add 2000 and 3000 to get 5000. Then look at the rest of the numbers: "156
plus 809 is nearly a thousand", so increase your answer to 6000.
That also works with decimal numbers:
Example: what is 0.3126 times 53.81. Multiply 0.3 × 50 to get 15. Adjust
that a little bit higher, and make your answer 17.
Round the numbers up or down before the calculation.
Example: 206 × 390.

Because 206 is nearly 200, and 390 is nearly 400, the answer will be close
to
200 × 400 = 80,000
Check the number of zeros in your calculation!

In the previous example I calculated 200 × 400 = 80,000. How did I know
how many zeros?
That was easy: after multiplying 2×4 to get 8, I took the two zeros from 200
plus the two zeros from 400, to make four zeros after the 8: 80000
When adding a lot of similar numbers, look at the numbers and choose an
average, and then multiply that average by how many numbers
Example: What is 345 + 380 + 310 + 375 + 330 + 362?
There are 6 numbers, which seem to be around 350:

6 × 350 = 2100
When doing division, change the numbers to fit in with the multiplication

tables
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Example: what is 176 divided by 3?
Change 176 to 180 (because 3×6=18) and then do:
180 / 3 = 60
then adjust a little lower to 59
Group numbers together that will be easy to work on

Example: what is 76 + 49 + 22 + 53?
76 and 22 are nearly 100.
And 49 and 53 are also about 100.
So the answer must be about 200
Example: what is 52 × 13 × 20.
The two outer number, 52 and 20 multiply to be about 1000 (5×2=10),
THEN multiply by 13 to get 13,000
With decimals, percents and fractions try to think what the number means.
Think: is it close to 1? Close to half? Close to zero?
Example: 1.6 × 30.
1.6 is close to 1.5, which is 1 and a half.

So 1.6 × 30 is close to 30 plus half of 30, which is 30 + 15 = 45.
Adjust a little higher for an estimate of 47
Example: 0.108 × 50.
0.108 is close to one-tenth, so 0.108 × 50 is close to one-tenth of 50 or about 5

Adjust a little higher for an estimate of 5.5
A percentage is like a decimal: 10% is 0.1, 50% is 0.5, etc.
Example: what is 20% of $15?
20% is 0.2, or two-tenths.

One tenth of $15 is $1.50, so two tenths is $3.00
Also, a fraction might be close to zero, close to half or close to one.
Example: what is 9/10 plus 7/8?
Both 9/10 and 7/8 are close to one, so the answer must be close to 2.
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Example: what is 4/9 times 12?
4/9 is nearly half so the answer must be close to half of 12, or 6.
Estimation is not always about doing calculations! It is important for you to

be able to estimate how many things you can see, or how long something is
or how big something is.

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Self-check 5.2-2
ESTIMATION
TRUE or FALSE
Directions: Read and understand the statements. Write the word TRUE if
the statement is correct and FALSE if the statement is not correct. Write
your answer on your answer sheet.
1. Estimation is finding a number that is close enough to the right answer.
2. Estimation is time consuming.
3. Practice is the best way to become good at estimating, because you need
to develop your own "strategies", as different numbers need different
methods.
4. Estimation can save you from making mistakes with your calculator.
5. Estimating is not a skill.

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Answer key 5.2-2
1. True
2. False
3. True
4. True
5. False

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USE OF MATHEMATICAL TOOLS AND STANDARD FORMULAS
Learning Objective:

knowledgeable
On the Use of Mathematical Tools and Standard Formulas.
Introduction
Mathematics! The discipline that sends many a student into a cold
sweat, from primary school to sixth form; from passing GCSE Math to A-
levels. Some students brave it and venture into Math in higher education, at
degree level or beyond.
Math is everywhere. Whether you aspire to study sociology, psychology,
physics, biology or even economics, Math is held in high regard, and you will
be called on solve various Math problems, as part of your work.
Math is relevant to a wide variety of academic subjects and A Level
curriculum, which not only means that a poor understanding of Math can
cause students to struggle in many other subjects but also that it
could limit their further studies options as well as their employability when
they come to think about career options.
Many classes in school involve counting, estimating, measuring, weighing,
drafting, working out formulas, using statistics and analyzing data, all of
which have their roots firmly in the field of Mathematics.
Science and Technology
You are probably already aware that Science and Math are closely
connected, particularly the topics of Chemistry, Astronomy and Physics.
This is why students who can't master Basic Arithmetic skills will have a
hard time reading scientific charts and graphs and risk not being accepted
on a scientific course in their higher education.
Geometry, algebra, and calculus can help students solve chemistry
problems but practical sciences, such as engineering and computer science,
also benefit from Math. For example, learners may have to use complex
equations and Algorithms when designing and writing computer programs.
On the opposite spectrum, nurses deal with science and Math as they carry
out their everyday duties, needing to know how to precisely calculate
dosages and to identify abnormal results in patients' tests.
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Literature and Writing
Literature, one of the subjects you might think of as the furthest away from
Math and science, is actually full of Mathematical theories. Poetry is a great
example, with its meter and particular rhythms. All of these are based on
Math calculations don't you know!
But that's not where it begins and ends, Math can help students to plan
reading assignments by enabling them to work out roughly how many pages
they can read in a half hour and thus estimating how long it will take them
to read a particular work.
The same goes for their planning of any written assignments. This is
because Math teaches us to think logically and solve problems. This ability
to reason can also have an effect on the way that literature pupils tackle
their answers clearly.
Humanities
Classes like history and other social sciences sometimes require students to
review charts and graphs containing historical data or information on ethnic
groups. They also ask them to look at events in the context of when they
took place, which naturally causes pupils to think back from now and work
out how many years ago these would have taken place and just how much
has changed in society over that number of decades.
In geography classes, students might need to consider how the force of the
sea can erode our coasts and at what rate, whilst also understanding how
the elevation of an area can affect its population or the average lifespan of
individuals living in them. Knowledge of basic Mathematical terms and
formulae makes statistical information more accessible and therefore easier
to apply in order to back up findings and theories.
The Arts
Once again, though not obviously related to Math, drama, music, dance or
art pupils can benefit from basic Mathematical knowledge due to the way it
informs rhythm and the basic beats of dances used in all types of
performances.
Art itself relies heavily on geometry, particularly some modern masterpieces,
as well as social statistics so students who understand basic geometric
formulas and can identify patterns in stats can usually craft impressive and
influential art pieces. Photographers, on the other hand, use Math to
calculate things like shutter speed, lighting, angles, exposure time, and focal
length.
What Elements of Math can be found in Other Academic Areas?
See here the elements of Math that crop up in other subjects.

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Science and
Literature Humanities The Arts
Technology
Basic arithmetic Meter in Working with Rhythm and

poetry statistics beat
Reading charts and Time Thinking Understanding

graphs managemen about time in statistics
t context
Understanding Logical Using Calculation

equations and thinking formulas
algorithms
Math In Real Life Is Endless
As you can see, Math is ever-present in many of our other academic

subjects, and just as visible in our general day-to-day lives.
Many students and adults never think to use the Math they have learnt, or
are still learning in their everyday lives. In this, they are wrong for many
reasons!
First of all, as we will see, Mathematics is present in many aspects of your
daily life, from a trip to the bank, to cooking and even doing DIY.
Another point, not to be taken lightly, is that learning Math, and more
broadly all the 'hard' sciences, trains your mind and conditions you to think
and analyze problems (not necessarily Mathematical ones) more effectively.
In addition to the purely technical elements, Mathematics also teaches you
methods of reasoning, and a certain rigor in how you approach your work.
Why do you think it is that the highest A-level pass rates are found in the
scientific disciplines? It's because these students have learned intellectual
rigor, and have developed analytical skills well beyond the sphere of Math.
Real Life Math: An Essential Part of our Lives
Here are some examples which show that Math is essential in our lives and
serves us in many important ways.
Math and Shopping
Math surrounds you the minute you step through the doors of your favorite
supermarket!
Indeed, the automatic doors and security scanner you pass through are
composed of electronic systems that could never have been designed without
Math.

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Then, when you start shopping, you fill your trolley with products labelled
with barcodes, which reference the manufacturer and the specific identity of
each product. The products, thanks to the barcode, are scanned at the
checkout with a laser. All you have to do is pay for your purchases
by check, credit card or cash: All of which, again, are possible thanks to
Mathematics!
All these steps and operations use Mathematical concepts, like those taught in
the classroom.
Another example would be if, while shopping, you realise that the store has
a 30% off promotional discount, and that this reduction increases if you
purchase 2 items. You understand, however, that a 10% off the first product
and 20% off the second do not make a total discount of 30%!
The value of knowing some basic mental calculation can be very useful
when out shopping.
Cooking
The use of Math in cooking is almost inevitable, and it is often the famous
rule of 3 that is applied, when you have to convert the proportions of a
recipe for 6 people to a different number.
It's important to calculate and adjust the quantities for the recipe to turn out
well.
Similarly, you should know the basic rules for converting weights (grams to
pounds and vice versa), temperature (between Celsius and Fahrenheit,
depending on where you get your recipes from) or simply to add or divide
ingredients. For example: "Mix 2/3 of 500 g flour, add 2 eggs, and milk,
then add the remaining 1/3."
Buying a House or an Apartment
Buying property is among the most significant and practical examples of

using Math in your everyday life. Given the importance of such a purchase,
it's better to pay attention to all the details, to be sure of a favourable
transaction.
In fact, when you borrow money, you are offered a repayment plan that
accounts for interest rates, sometimes fixed, sometimes variable, but
different depending on the length of your loan: The rate differs whether you
borrow for 2, 10, 25 or 30 years.
To know how much you're going to pay overall, what you need to save and
what you have to repay, interest rate calculations prove to very important.
If you're going to build a house, then besides the loan you're going to take
out, you'll need to draw up plans.

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For this, you should know how to use a ladder, measure angles and provide
for furniture to scale, to finalise your plans. Here as well, the use of Math,
and more precisely of geometry, is paramount.
Do-It-Yourself
Whether for small or large jobs, Math will be one of your best friends when
doing DIY!
Whether you want to calculate the angles necessary to erect a partition or

work out the number of tiles needed to decorate a bathroom, you need to
know how to use the rule of three, how to calculate angles and the
hypotenuse of a triangle, and be at ease calculating surfaces in square
meters and volumes in cubic meters.
Examples like these are so familiar that it's easy to forget that Math comes
into play so often when redesigning or transforming the interior of your
home!
Travel
Nowadays, GPS receivers are found in so many cars and smartphones.

There, too, Math is at work!
Before all this technology came along, we had the compass, protractor,

sextant and the astrolabe: It's with triangulation that we can determine our
distance from a fixed point, and direction of movement.
Triangulation (today greatly improved with satellites) with its calculations of

angles and distances has always been a mainstay of cartography and
navigation.
Just ask someone sailing around the world, how they would manage if they
were not able to identify their location on a map!
Math and Gambling
Although chance does play a role in card games, Mathematics gives the best
poker and bridge players an advantage over average players, who don't use
probability or calculate odds to give themselves an advantage.
In poker, if you can grasp a few statistical notions and keep in mind some
other factors, like the hand you hold or the pot size, you will be able to play
more consistently. Moreover, for any great card player, the expectation of
gain is not calculated in the short term, but in the long term. While it may

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not be possible to win systematically, it's important to be systematic in the
long term.
As such, good poker players are all familiar with the law of large numbers,
even if only implicitly.
The law of large numbers tells us that the more frequently you toss a coin,
for example, the more the observed result will approach the theoretical
mean, in this case 50% heads and 50% tails.
This helps to explain the legendary calm shown by some players when losing
large sums: Because they know that in the long run, they will.
Music and Videogames

On an audio compact disc, the sounds you hear are coded by a
Mathematical sequence into a string of 1s and 0s, which are grouped into 8-
bit words. So that the recorded sound is more resilient to damage to the
medium, duplicate packets of data are added to the disc, so that the
decoding device (a CD player) can detect and correct the sequence, if dust or
scratches obscure some of the data on the disc.
This branch of Mathematics has a name: theory of error correcting
codes and is found in many other applications such as data transmission via
satellite, and even the Internet:
Without you even knowing it, Math makes it easy for you to access your
favorite websites!
Telling the Time

Once you've learned how to tell the time as a child, you rarely give it a
second thought and can look at a clock and instantly know what the time is.
However, when you break it down, the concept of time isn't all that
straightforward.
There are a lot of things you need to understand, all at once, in order to
know how to tell time. For example, you need to be aware that there are 24
hours in a day, that each day is then split into two 12-hour halves, that
each hour lasts 60 minutes, and that each minute is 60 seconds-long... plus
60 isn't the easiest number to work with!
Don't you just hate it when you read that a film is 93 min. long and you
have to try to work out in your head what this equates to in hours and
minutes?!
Fractions also come into play, when we say it’s “a quarter-to six,” we're
actually telling them that a quarter of an hour remains until it becomes six
o’clock.
Digital clocks can involve Math too, though.
When you read a digital display that says 11.35, you don't simply take it as
"eleven thirty-five" do you? When asked, you would probably say to someone
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that it is "twenty-five to twelve", meaning that you are subconsciously
picturing a clock with its longest hand just west of the bottom. You
are automatically working out in your head that an hour is divided up into
sections of five minutes, quarters and halves and are applying this theory all
at once.
Furthermore, if you read 16:20 on your digital clock display, don't you
instantly read this as "4:22"? If so, then you have just gone through yet
another Mathematical process, taking into consideration that there are 12
hours in each half of the 24 hour day.
Driving
Operating any type of machinery is down to a series of calculations, and
many of us sit in our cars for hours in a day.
Not only do we work out before we set out on a journey how many miles
there are to the destination, how long it will take to drive, will the time of
day mean an increase in traffic, how much petrol do we have, etc... but also,
when actually driving, we think about what the speed limit is, how long it
would take us to slow down for a junction or to stop in an emergency, which
numerical gear to be in (or manuals), and so on.
Though most of these questions come down to our time management, many

are directly linked with Math equations.
Math in the Real World of Work
Beyond universal applications that touch everyone's lives, Mathematics is
very much a part of our professional lives. Much more so if you are an
accountant than a literary critic, granted, but applications abound in many
spheres of work. Here are some examples.
Mathematics and Sales
Having at least a basic understanding of Math while working in sales is an

indispensable asset.
Whether calculating prices in Excel, working out sales percentages,
commissions, a discount or converting currencies, Math is a central part of
the daily life of all who are involved in sales. However, you won't have your
Math teacher alongside you, so be sure to practice properly!
Math and Accounting
You don't need a Math degree to become an accountant or a secretary, or

even to plan your monthly household budget, however, you need at least
some knowledge of Math to successfully navigate your day's work.
To manipulate an Excel table, do basic statistical analyzes, evaluate a

forecast budget, balance your books or determine management thresholds
to assess the health of an organization: Math is everywhere!

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Geometry and Architecture
Math, with its formulas for area and volume, is widely used in architecture
to represent buildings in three dimensions and to create perspective views of
a plan.
Math can even be found in video and animated film design, through 3D
special effects and image morphing software.
In fact, it's impossible to manipulate 3D images in space, create
representations of surfaces or curves, or distort images without a minimum
knowledge of Math.
Math and Economics
Most economic models use Mathematics. Broadly, economists are interested
in production, productivity and the distribution of wealth in a given country.
The range of applications of Mathematics is as broad as the economy
itself, from simple calculations like the aggregation of a company's payroll,
to more technical notions such as share price updates and concepts found
in macro- and microeconomics.
However, one of the most interesting aspects of Math in economics, though
far from the easiest, is their use in predictive economic models.
Math allows us to store data that will allow us to anticipate, to some extent,
the future fluctuations of a phenomenon we are attempting to explain.
There are other subjects closely related to both economics and the
application of Mathematics which fulfil other roles. One such sub-discipline
is econometrics, which seeks to demonstrate Mathematically whether
variables are relevant in explaining phenomena.
It could be used, for example, to attempt to determine whether and how the
number of years of education that a person has acquired is related to his or
her salary.
Math: The Lingua Franca of Science

Just as English is the international language of areas like business and
geopolitics, Mathematics enjoys the same prestige in the realm of science.
From economics, as we have just seen, to physics, biology, health or
neuroscience, the application of Math in the sciences is omnipresent. If you
are keen to embark on a career in any of these areas, and many more, you
should be aware that your Math abilities will be closely scrutinized by
recruiters: Just one more proof that Math is present in many professions.
Math and its Effects On Health
Mathematics is an application of matter and contributes to all of
our methodical and systematic behaviors, which in turn help us to survive.
It is Math, for instance, that has brought order to the communities across
this planet and helped prevent chaos and catastrophes. We have learned to
live together as humans and evolve as a species using the materials we have
at our disposal. Not only are our survival skills led by Math, but many of our
inherited human qualities are also nurtured and developed by Math
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theories, like our spatial awareness, our problem-solving skills, our power to
reason (which involves calculated thinking) and even our creativity and
communication.
This means Math not only allows us to live, but it also allows us to live a
rich life where we can be unique beings.
Things that you wouldn't expect to bear any relation to Math do in fact come
down to an underlying need for Mathematics and the structure it brings to
our everyday lives.
So how does Math continue to benefit our wellbeing? Brain training is
equally good for your body and brain as it nurtures both physical and
psychological aspects of our bodies.
The NHS itself states that "keeping the mind active may have various
benefits, including a reduced risk of dementia. In general, it would seem
sensible to keep the mind as well as the body active."
There are various things that keeping your mind active with cognitive
training can do for you, such as:
 Increase your ability to memorize

 Cut down on the risk, and slow the decline, of mental illnesses such
as Dementia
 Improve your brain processing speed
 Prevent boredom
 Enhance concentration
Also, have you ever considered the fact that everything changes your
brain so it's continuously evolving and growing?
Each new person you meet, each new story you read, each new flower you
smell... there are so many 'firsts' that continue to take place throughout our
lives that we probably don't even give a second thought to. However, when
you sit back and think about it, your brain is constantly developing and
being influenced by surroundings.
Real Life Math Problems: Changing your World View?
Learning Intellectual Rigor through Math

Beyond the practical applications of Mathematics in your everyday life, it's
worth mentioning some of the discipline's more rarified benefits. In fact,
when you practice Math a regular basis, you train and hone your mind in a
number of ways.
The holistic benefits of Mathematics, unlike its practical, everyday
applications, are skills that can be exercised in all kinds of situations.

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Indeed, if you are able to reason more effectively and remain consistent and
rigorous in your thinking, it is a good bet that you will be able to make
better decisions than someone with little or no Mathematical rigor. Just like
studying philosophy, argumentation and rhetoric, Mathematics is a
tremendous tool for structuring your thinking. Super prof Math tutors can,
therefore, enhance your logical mind.
To then declare that Mathematics makes you more intelligent, as one

sometimes hears, is for us a step too far, however, it's true to say that you
will likely be more comfortable with the "consistency" and "logic"
components of reasoning.
Math in Learning Patience

Through practice, you will realize that this discipline is a true therapy for
patience. At times you will need five or six steps of reasoning to answer a
single question or solve a puzzle formulated of only a few words.
Over time, you will learn how to formulate your reasoning, make your own
shortcuts and, above all, stay focused from beginning to end, on an exercise,
problem or puzzle.
Other Places where you find Math in Action
1. In psychology and sociology: Data are analyzed and compared using

Mathematical or statistical methods
2. In fitness classes, such as aqua gym: You need to keep count to stay in

synch with the sequence of movements.
3. In biology: Math has numerous applications, for example in finding the

number of molecules produced in a chemical reaction
4. In sewing: Math is applied when using axial symmetry, to calculate

angles and make the correct cuts to create an accurate pattern.
5. At the theatre: Math helps you to locate your seat, to predict the

duration of a spectacle, or to calculate light intensity.
6. Chess: To anticipate your opponent's moves and calculate the

displacement of your own on the board.
7. In scuba diving: To stay safe underwater, to evaluate depth, the amount

of air remaining, the surface interval (time between dives), you must have
a logical approach and a grasp of some of the basics of Math.
8. Playing your favorite sport: To evaluate a distance, to make a play, to

calculate an angle.
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9. In love: Math and seduction are intricately linked!
10. To organize yourself day-to-day: To count days and months, or
evaluate the time needed to perform a task.
11. To calculate your taxes
12. For your household budget: To give pocket money to your children, to
make a monthly budget for family expenses. or plan for major purchases
like a new house, car, holiday, etc.
13. Getting from A to B: To estimate the distance and time involved in
getting to a destination.
14. Playing billiards: The application of symmetry.
15. Painting and drawing: Knowing how to create given shades of colour by

correctly mixing different pigments.
16. Browsing Facebook and other social media: Have you ever noticed that
thanks to your friends and interests, social networks and the website you
surf provide an experience ever more closely aligned with your tastes over
time? Behind this "phenomenon" lies a raft of algorithms that would not
be possible without advanced Math.
17. And finally, to solve puzzles and other mental Math games!
Summary
 As you can see, Mathematics has many real, practical applications
in our everyday lives: Whether in relation to cooking, shopping or
buying a house.
 Whether you or not you aspire to become a Mathematician, this

discipline is a science in its own right, and one that has a great
importance for everyone. Without Math, a great many technological
innovations and inventions would never have been born.
 Math is also an essential part of your professional life, even if yours

is a non-scientific job! An administrator needs to know how to use
Excel, a salesperson; to do mental calculations, and an architect; to
calculate angles.
 Finally, Math can teach you to be more patient and rigorous. Give it

a try, you might be pleasantly surprised!

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Perhaps even without knowing it, you are already using Mathematics on a
daily basis! It just might be time to rethink your relationship with the topic!
Self -Check 5.2-3

USE OF MATHEMATICAL TOOLS AND STANDARD FORMULAS
ENUMERATION:
1. Enumerate 10 popular places where you find Math in Action.

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Answer key 5.2-3
Places where you find Math in Action
1. In fitness classes, such as aqua gym.

2. In sewing
3. Chess
4. To organize yourself day-to-day
5. In scuba diving
6. Playing billiards
7. Painting and drawing
8. Browsing Facebook and other social media
9. To calculate your taxes
10. For your household budget

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LEARNING OUTCOME No. 3: Analyze Results
CONTENTS:
1. Measurement
2. Reviewing results of application based on expected and required
specifications and outcome.
1. Result of application is reviewed based on expected and required specifications
and outcome
2. Appropriate action is applied in case of error
CONDITIONS:
 Manuals
 Hand-outs
 Problem set
 Conversion table
 Table of Formulas
 Measuring tools
METHODOLOGY:
 Lecture
 Group discussion
 Research Study
ASSESSMENT METHODS:
 Written Test
 Oral Interview

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LO No. 3
ANALYZE RESULTS
Measurement. the learner is encourage to answer self-
check
Measurement.
Reviewing results of application the learner is encourage to answer self-
based on expected and required check
Reviewing results of application
based on expected and required

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Measurement
Learning Objective:

knowledgeable
On Measurement.
Measurement is the assignment of a number to a characteristic of an object

or event, which can be compared with other objects or events. The scope
and application of measurement are dependent on the context and
discipline. In the natural sciences and engineering, measurements do not
apply to nominal properties of objects or events, which is consistent with the
guidelines of the International vocabulary of metrology published by
the International Bureau of Weights and Measures. However, in other fields
such as statistics as well as the social and behavioral sciences,
measurements can have multiple levels, which would include nominal,
ordinal, interval and ratio scales.
Measurement is a cornerstone of trade, science, technology,
and quantitative research in many disciplines. Historically,
many measurement systems existed for the varied fields of human existence
to facilitate comparisons in these fields. Often these were achieved by local
agreements between trading partners or collaborators. Since the 18th
century, developments progressed towards unifying, widely accepted
standards that resulted in the modern International System of Units (SI).
This system reduces all physical measurements to a mathematical
combination of seven base units. The science of measurement is pursued in
the field of metrology.
Methodology
The measurement of a property may be categorized by the following
criteria: type, magnitude, unit, and uncertainty. They enable unambiguous
comparisons between measurements.
 The level of measurement is a taxonomy for the methodological

character of a comparison. For example, two states of a property may be
compared by ratio, difference, or ordinal preference. The type is
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commonly not explicitly expressed, but implicit in the definition of a
measurement procedure.
 The magnitude is the numerical value of the characterization, usually
obtained with a suitably chosen measuring instrument.
 A unit assigns a mathematical weighting factor to the magnitude that
is derived as a ratio to the property of an artifact used as standard or a
natural physical quantity.
 An uncertainty represents the random and systemic errors of the
measurement procedure; it indicates a confidence level in the
measurement. Errors are evaluated by methodically repeating
measurements and considering the accuracy and precision of the
measuring instrument.
Units and systems
The metric system is a decimal system of measurement based on its units

for length, the meter and for mass, the kilogram. It exists in several
variations, with different choices of base units, though these do not affect its
day-to-day use. Since the 1960s, the International System of Units (SI) is
the internationally recognized metric system. Metric units of mass, length,
and electricity are widely used around the world for both everyday and
scientific purposes.
International System of Units
The International System of Units (abbreviated as SI from the French
language name Système International d'Unités) is the modern revision of
the metric system. It is the world's most widely used system of units, both
in everyday commerce and in science. The SI was developed in 1960 from
the meter–kilogram–second (MKS) system, rather than the centimeter–gram–
second (CGS) system, which, in turn, had many variants. The SI units for
the seven base physical quantities are:

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Base
Base quantity Symbol Defining constant
unit
hyperfine splitting in caesium-

time second s
133
length meter m speed of light, c
mass kilogram kg Planck constant, h
electric current ampere A elementary charge, e
temperature kelvin K Boltzmann constant, k
amount of
mole mol Avogadro constant NA
substance
luminous luminous efficacy of a 540 THz

candela cd
intensity source Kcd
In the SI, base units are the simple measurements for time, length, mass,
temperature, amount of substance, electric current and light intensity.
Derived units are constructed from the base units, for example, the watt, i.e.
the unit for power, is defined from the base units as m 2·kg·s−3. Other
physical properties may be measured in compound units, such as material
density, measured in kg/m3.
Converting prefixes
The SI allows easy multiplication when switching among units having the
same base but different prefixes. To convert from meters to centimeters it is
only necessary to multiply the number of meter by 100, since there are 100
centimeters in a meter. Inversely, to switch from centimeters to meters one
multiplies the number of centimeters by 0.01 or divides the number of
centimeters by 100.

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Length
A 2-meter carpenter's ruler
A ruler or rule is a tool used in, for example, geometry, technical drawing,
engineering, and carpentry, to measure lengths or distances or to draw
straight lines. Strictly speaking, the ruler is the instrument used
to rule straight lines and the calibrated instrument used for determining
length is called a measure, however common usage calls both
instruments rulers and the special name straightedge is used for an
unmarked rule. The use of the word measure, in the sense of a measuring
instrument, only survives in the phrase tape measure, an instrument that
can be used to measure but cannot be used to draw straight lines. As can be
seen in the photographs on this page, a two-meter carpenter's rule can be
folded down to a length of only 20 centimeters, to easily fit in a pocket, and
a five-meter-long tape measure easily retracts to fit within a small housing.
Some special names
Some non-systematic names are applied for some multiples of some units.
 100 kilograms = 1 quintal; 1000 kilogram = 1 metric ton;

 10 years = 1 decade; 100 years = 1 century; 1000 years = 1
millennium
Building trades
The Australian building trades adopted the metric system in 1966 and the
units used for measurement of length are meters (m)
and millimeters (mm). Centimeters (cm) are avoided as they cause confusion
when reading plans. For example, the length two and a half meters is
usually recorded as 2500 mm or 2.5 m; it would be considered non-
standard to record this length as 250 cm.
Surveyor's trade
American surveyors use a decimal-based system of measurement devised
by Edmund Gunter in 1620. The base unit is Gunter's chain of 66 feet
(20 m) which is subdivided into 4 rods, each of 16.5 ft or 100 links of
0.66 feet. A link is abbreviated "lk," and links "lks" in old deeds and land
surveys done for the government.
Time
Time is an abstract measurement of elemental changes over a non spatial
continuum. It is denoted by numbers and/or named periods such
as hours, days, weeks, months and years. It is an apparently irreversible
series of occurrences within this non spatial continuum. It is also used to
denote an interval between two relative points on this continuum.

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Mass
Mass refers to the intrinsic property of all material objects to resist changes
in their momentum. Weight, on the other hand, refers to the downward force
produced when a mass is in a gravitational field. In free fall, (no net
gravitational forces) objects lack weight but retain their mass. The Imperial
units of mass include the ounce, pound, and ton. The metric
units gram and kilogram are units of mass.
One device for measuring weight or mass is called a weighing scale or, often,
simply a scale. A spring scale measures force but not mass, a balance
compares weight, both require a gravitational field to operate. Some of the
most accurate instruments for measuring weight or mass are based on load
cells with a digital read-out, but require a gravitational field to function and
would not work in free fall.
Economics
The measures used in economics are physical measures, nominal
price value measures and real price measures. These measures differ from
one another by the variables they measure and by the variables excluded
from measurements.

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Self-Check 5.3-1
Measurement
Multiple Choice:
Directions: Choose the best answer. Write the letter of your choice on a
separate sheet.
1. The magnitude is the numerical value of the characterization, usually

obtained with a suitably chosen measuring instrument.
a. pressure c. measurement
b. magnitude d. none of the above
2. The assignment of a number to a characteristic of an object or event,

which can be compared with other objects or events.
b. magnitude d. none of the above
3. It is an abstract measurement of elemental changes over a non spatial

continuum. It is denoted by numbers and/or named periods such
as hours, days, weeks, months and years. It is an apparently irreversible
series of occurrences within this non spatial continuum.
b. magnitude d. Time
4. Mass refers to the intrinsic property of all material objects to resist

changes in their momentum.
a. mass c. measurement
5. The instrument used to rule straight lines and the calibrated instrument

used for determining length.
a. mass c. ruler

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Answer key 5.3-1
1. B
2. C
3. D
4. A
5. C

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Reviewing Results of Application Based on Expected and Required
Specifications and Outcome
Learning Objective:
After reading this INFORMATION SHEET, YOU MUST be knowledgeable on

Specifications and Outcome.
What is a Mathematical model?

A mathematical model is a description of
a system using mathematical concepts and language. The process of
developing a mathematical model is termed mathematical modeling.
Mathematical models are used in the natural sciences (such
as physics, biology, earth science, chemistry) and engineering disciplines
(such as computer science, electrical engineering), as well as in the social
sciences (such as economics, psychology, sociology, political science).
A model may help to explain a system and to study the effects of different
components, and to make predictions about behaviour.
Model evaluation
A crucial part of the modelling process is the evaluation of whether or not a
given mathematical model describes a system accurately. This question can
be difficult to answer as it involves several different types of evaluation.
Fit to empirical data
Usually, the easiest part of model evaluation is checking whether a model
fits experimental measurements or other empirical data. In models with
parameters, a common approach to test this fit is to split the data into two
disjoint subsets: training data and verification data. The training data are
used to estimate the model parameters. An accurate model will closely
match the verification data even though these data were not used to set the
model's parameters. This practice is referred to as cross-validation in
statistics.
Defining a metric to measure distances between observed and predicted
data is a useful tool for assessing model fit. In statistics, decision theory,
and some economic models, a loss function plays a similar role.
While it is rather straightforward to test the appropriateness of parameters,
it can be more difficult to test the validity of the general mathematical form
of a model. In general, more mathematical tools have been developed to test
the fit of statistical models than models involving differential equations.
Tools from nonparametric statistics can sometimes be used to evaluate how
well the data fit a known distribution or to come up with a general model
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that makes only minimal assumptions about the model's mathematical
form.
Scope of the model
Assessing the scope of a model, that is, determining what situations the
model is applicable to, can be less straightforward. If the model was
constructed based on a set of data, one must determine for which systems
or situations the known data is a "typical" set of data.
The question of whether the model describes well the properties of the
system between data points is called interpolation, and the same question
for events or data points outside the observed data is called extrapolation.
As an example of the typical limitations of the scope of a model, in
evaluating Newtonian classical mechanics, we can note that Newton made
his measurements without advanced equipment, so he could not measure
properties of particles travelling at speeds close to the speed of light.
Likewise, he did not measure the movements of molecules and other small
particles, but macro particles only. It is then not surprising that his model
does not extrapolate well into these domains, even though his model is quite
sufficient for ordinary life physics.
Philosophical considerations
Many types of modelling implicitly involve claims about causality. This is
usually (but not always) true of models involving differential equations. As
the purpose of modelling is to increase our understanding of the world, the
validity of a model rests not only on its fit to empirical observations, but also
on its ability to extrapolate to situations or data beyond those originally
described in the model. One can think of this as the differentiation between
qualitative and quantitative predictions. One can also argue that a model is
worthless unless it provides some insight which goes beyond what is already
known from direct investigation of the phenomenon being studied.
An example of such criticism is the argument that the mathematical models
of optimal foraging theory do not offer insight that goes beyond the common-
sense conclusions of evolution and other basic principles of ecology.
Since pre-historical times simple models such as maps and diagrams have

been used.
Often when engineers analyze a system to be controlled or optimized, they
use a mathematical model. In analysis, engineers can build a descriptive
model of the system as a hypothesis of how the system could work, or try to
estimate how an unforeseeable event could affect the system. Similarly, in
control of a system, engineers can try out different control approaches
in simulations.
A mathematical model usually describes a system by a set of variables and a
set of equations that establish relationships between the variables. Variables
may be of many types; real or integer numbers, boolean values or strings,
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for example. The variables represent some properties of the system, for
example, measured system outputs often in the form of signals, timing data,
counters, and event occurrence (yes/no). The actual model is the set of
functions that describe the relations between the different variables.
Mathematical models can help students understand and explore the

meaning of equations or functional relationships. ... After developing a
conceptual model of a physical system it is natural to develop
a mathematical model that will allow one to estimate the quantitative
behavior of the system.

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Self-Check 5.3-2
Specifications and Outcome
1. Why is Mathematical models useful?

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Answer key 5.3-2
Mathematical models can help students understand and explore the

meaning of equations or functional relationships. ... After developing a
conceptual model of a physical system it is natural to develop
a mathematical model that will allow one to estimate the quantitative
behavior of the system.

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References:
1. https://www.basic-Mathematics.com/basic-Math-formulas.html
2. https://en.wikipedia.org/wiki/Estimation
3. https://www.Mathisfun.com/numbers/estimation.html
4. https://www.superprof.co.uk/blog/Math-in-daily-life/
5. https://en.wikipedia.org/wiki/Mathematical_model
6. https://www.google.com/search?
sxsrf=ALeKk01seP3gC7qGuhZBkoJLSSEdMedwKw:1598941879402&q=Why+
are+mathematical+models+important
%3F&sa=X&ved=2ahUKEwiW1_PVqsfrAhXSy4sBHYqKC6QQzmd6BAgMEA
w&biw=1366&bih=657
7. https://www.ipracticemath.com/learn/measurement/conversi
on-of-units
8. TESDA Training Regulation- Bookkeeping NC III

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Bookkeeping NC III: Using Mathematical Concepts and Techniques

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BOOKKEEPING NC III

No. Unit of Competency Module Title Code

Lead workplace Leading workplace

2 Lead small team Leading small team 500311110

3 Develop and practice Developing and practicing

4 Solve problems related Solving problems related to

5 Use Mathematical Using Mathematical concepts

6 Use relevant Using relevant technologies

Bookkeeping Date Developed: Document No.

In this module, you are required to go through a series of learning

Bookkeeping Date Developed: Document No.

• Been working for some time.

If you can demonstrate to your trainer that you are competent in a

If you have qualification or Certificate of Competency from previous

At the end of this module is a Trainer’s Record Book. Use this to

A Record of achievements is also provided for your trainer to fill-up

Bookkeeping Date Developed: Document No.

UNIT OF COMPETENCY : Use Mathematical Concepts and Techniques

MODULE TITLE : Using Mathematical Concepts and Techniques

NOMINAL DURATION : 4 Hours

SUMMARY OF LEARNING OUTCOMES:

Upon completion of this module, the student/learner must be able to:

LO1. Identify Mathematical Tools and Techniques to Solve Problem

SUMMARY OF ASSESSMENT CRITERIA:

1. Problem areas are identified based on given condition

Bookkeeping Date Developed: Document No.

The students/trainees must be provided with the following:

Bookkeeping Date Developed: Document No.

Bookkeeping Date Developed: Document No.

After reading this INFORMATION SHEET, YOU MUST be

 Review addition, subtraction, multiplication, and division for positive

 Identify which operations are commutative

The four basic Mathematical operations--addition, subtraction,

Addition and Subtraction

Addition and subtraction are two complementary operations--we can

Bookkeeping Date Developed: Document No.

In Mathematical parlance, addition is commutative; we can add two

Subtraction is the opposite of addition. Instead of adding two quantities

Here, 9 and 5 are the terms of the operation, and 4 is the difference. Unlike

Multiplication and Division

Like addition, multiplication is commutative. Imagine flipping the

Multiplication of negative numbers carries with it some additional subtleties.

Bookkeeping Date Developed: Document No.

Division, unlike multiplication, is not commutative.

a. 3 + (-4) and (-4) + 3

Practice Problem: For each pair of expressions, determine if they are equal.

Solution: Each pair of expressions above is equal. Let's take a look at why

Bookkeeping Date Developed: Document No.

Also, addition is commutative:

3 – 1 = 3 + (–1) = (–1) + 3

Nevertheless, you must be cautious, because 3 – 1 is not equal to 1 – 3!

Practice Problem: Calculate each of the following.

a. (–5) + (–1) b. (–2) ( –5) c. 21 (–7) d. (–6) – (3)

e. 4 + (–8) f. (–18) 6 g. 4 – (–3) h. 9 (–7)

d. –9 e. –4 f. –3 g. 7 h. –63

Bookkeeping Date Developed: Document No.

1. Addition and subtraction are not complementary operations.

Bookkeeping Date Developed: Document No.

Bookkeeping Date Developed: Document No.

After reading this INFORMATION SHEET, YOU MUST be

Four-Step Math Problem Solving Strategies & Techniques

1. Carefully read the problem. In this careful reading, you should