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Use Mathematical Concepts and Tech
Use Mathematical Concepts and Tech
Sector:
HEALTH, SOCIAL, AND OTHER COMMUNITY
DEVELOPMENT SERVICES SECTOR
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HOW TO USE THIS COMPETENCY-BASED LEARNING
MATERIALS
Welcome!
The unit of competency, “Use Mathematical Concepts and Techniques”, contains the
knowledge, skills and attitude required for using mathematical concepts and
techniques. It is one of the BASIC competencies of BOOKKEPPING NC III.
The module, Using Mathematical Concepts and Techniques, contains training materials
and activities related to identifying mathematical tools and techniques to solve
problems, applying mathematical procedure/solution, and analyzing results for you to
complete.
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, Task Sheets and Job Sheets. Follow and perform the activities on your own. If
you have you have questions, do not hesitate to ask for assistance from your facilitator.
Remember to:
Read information sheets and complete the self-checks. Suggested references are
included to supplement the materials provided in this module.
Perform the Task Sheets and Job Sheets until you are confident that your outputs
conform to the Performance Criteria Checklist that follows the sheets.
Submit outputs of the Task Sheets to your facilitator for evaluation and recording
in the Accomplishment Chart. Outputs shall serve as your portfolio during the
Institutional Competency Evaluation. 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.
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LIST OF COMPETENCIES
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SUMMARY OF LEARNING OUTCOMES
MODULE DESCRIPTOR: This module covers the knowledge, skills and attitudes
required in the application of mathematical concepts and techniques.
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DETAILS OF LEARNING OUTCOME
CONTENTS:
Four Fundamental Operations
Steps in Solving Problems
Standard Formulas,
Conversion
Measurement
ASSESSMENT CRITERIA:
1. Problem areas based on given condition are identified
2. Mathematical techniques based on the given problem are selected
METHODOLOGIES:
Self-paced/modular
Discussion
ASSESSMENT METHODS:
Written test
Demonstration
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LEARNING EXPERIENCE
LEARNING OUTCOME 1: Explain the Analytical Techniques
1. Read Information Sheet No. 5.1-1 on Four You may clarify with the
Fundamental Operations facilitator if you have concerns
on the lesson.
3. Read Information Sheet No. 5.1-2 on Steps in You may clarify with the
Solving Problems, and Standard Formulas facilitator if you have concerns
on the lesson.
5. Read Information Sheet No. 5.1-3 You may clarify with the
Measurement and Conversion facilitator if you have concerns
on the lesson.
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INFORMATION SHEET:5.1-1
FOUR FUNDAMENTAL OPERATIONS
LEARNING OBJECTIVE/S:
+ Addition
- Subtraction
x Multiplication
÷ Division
Addition
Adding two (or more) numbers means to find their sum (or total). The symbol used for
addition is '+'.
For example, 5 + 10 = 15
This is read as five plus ten is equal to fifteen or simply, five plus ten is fifteen.
To add large numbers, list them in columns and then add only those digits that have the
same place value.
Example:
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Find the sum of 5897, 78, 726 and 8569.
Solution:
Note:
Write the numbers in columns with the thousands, hundreds, tens and units
lined up.
7 + 8 + 6 + 9 = 30. Thus, the sum of the digits in the units column is 30. So, we
place 0 in the units place and carry 3 to the tens place.
The sum of the digits in the tens column after adding 3 is 27. So, we place 7 in
the tens place and carry 2 to the hundreds place.
The sum of the digits in the hundreds column after adding 2 is 22. So, we place 2
in the hundreds place and carry 2 to the thousands place.
Subtraction
Subtracting one number from another number is to find the difference between them.
The symbol used for subtraction is '–'. This is known as the minus sign.
For example, 17 – 8 = 9
This is read as seventeen take away eight is equal to nine (or seventeen take away eight
is nine). Also, we can say that 17 minus 8 is 9.
To subtract large numbers, list them in columns and then subtract only those digits that
have the same place value.
Example:
Solution:
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Note:
Line up the thousands, hundreds, tens and units place values for the two
numbers when placing the smaller number below the larger number as shown
above.
Multiplication
Multiplication means times (or repeated addition). The symbol used for multiplication
is '×'.
For example, 7 × 2 = 14
This is read as seven times two is equal to fourteen or simply, seven times two is
fourteen.
To multiply a large number with another number, we write the numbers vertically and
generally multiply the larger number with the smaller number.
Note:
Calculate 765 × 9.
Solution:
Write the smaller number, 9, under the larger number, 765, and then calculate
the multiplication.
Note:
9 × 5 = 45. So, place 5 units in the units column and carry the 4 (i.e. four tens) to
the tens column.
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Calculate 9 × 6 and then add 4 to give 58 (i.e. 58 tens). Then place 8 in the tens
column and carry 5 to the hundreds column.
Finally multiply 7 by 9 and add 5 to give 68 (i.e. 68 hundreds). Write this
number down as shown above.
Remember:
To multiply two large numbers, write the numbers vertically with the larger
number generally being multiplied by the smaller number which is called the
multiplier.
We use the 'times table' to find the product of the larger number with each digit
in the multiplier, adding the results.
Remember to add a zero for every place value after the multiplying digit. For
example, if the multiplying digit is in the hundreds column, add two zeros for the
tens column and for the units column.
Example
Calculate 38 × 70.
Solution:
Note:
Example
Solution:
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Note:
Division
Example
Calculate 642÷4
Solution:
Note:
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Operations with Signed Numbers
First change the sign of the subtrahend, then follow the rules for addition of
signed numbers.
Examples: 4 – (-20) = 4 + 20 = 24
-5 – 20 = -5 + (-20) = -25
-18 – (-18) = -18 + 18 = 0
Multiply or divide the numbers, then determine the sign of the product or
quotient by counting the number of negative signs and using the following rule:
o an EVEN number of negative signs will be POSITIVE
o an ODD number of negative signs will be NEGATIVE
Examples: 8 x 5 = 40 -8 x 5 = -40
-8 x -5 = 40 8 x (-5) = -40
40 ÷ 5 = 8 -40 ÷ 5) = -8
-40 ÷ (-5) = 840 ÷ (-5) = -8
References: https://www.mathsteacher.com.au/year8/ch01_arithmetic/01_basic/
oper.htm
https://www.collin.edu/studentresources/caa/Operations%20with
%20Signed%20Numbers.pdf
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SELF-CHECK NO. 5.1-1
FOUR FUNDAMENTAL OPERATIONS
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ANSWER KEY 5.1-1
FOUR FUNDAMENTAL OPERATIONS
1. 870
2. 108
3. -141
4. 855
5. 1,400
6. -28
7. 182
8. 24
9. -36,414
10. 379
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INFORMATION SHEET: 5.1-2
CONVERSION AND MEASUREMENT
LEARNING OBJECTIVE/S:
Metric System
In the metric system, each basic type of measurement (length, weight, capacity) has one
basic unit of measure (meter, gram, liter).
Linear Measurement
The linear measurement is the distance between the two given points or objects. Thus,
we can define length as: “Total gap measured between the leftmost and rightmost end
of an object in the mentioned system of.” Similarly, “height” is the linear measurement
between the top and bottom of an object.
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The standard unit of length/height and its equivalent in meter are as follows:
1 Kilometer(km) = 1,000 m
1 Hectometer (hm) = 100 m
1 decameter (dam) = 10 m
1 meter (m) = 1 m
1 decimeter(dm) = 0.01 m
1centimeter(cm) = 0.001 m
1 millimeter (mm) = 0.001 m
Mass is used to measure the weight of an object. For example, you are measuring the
mass of your body when you step on to a scale.
In the metric system of measurement, the most common units of mass are the gram and
kilogram.
The standard unit of mass/weight and its equivalent in grams are as follows:
1 Kilogram (kg) = 1,000 g
1 Hectogram (hg) = 100 g
1 decagram (dag) = 10 g
1 gram (m) = 1 m
1 decigram(dg) = 0.01 g
1centigramr(cg) = 0.001 g
1 milligram (mg) = 0.001 g
Volume measures capacity. For example, the volume of a bowl is the amount of space
inside the bowl or how much water, for example it would take to fill the bowl.
In the metric system of measurement, the most common units of volume are milliliters
and liters.
The standard unit of mass/weight and its equivalent in grams are as follows:
1 Kiloliter (kl) = 1,000 L
1 Hectoliter (hl) = 100 L
1 decaliter (dal) = 10 L
1 liter (L) = 1 L
1 deciliter(dl) = 0.01 L
1centiliter(cl) = 0.001 L
1 milliliter (ml) = 0.001 L
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Converting the Units Up and Down the Metric Scale
Converting between metric units of measure requires knowledge of the metric prefixes
and an understanding of the decimal system—that’s about it.
Conversions are quickly made by multiplying or dividing by factors of 10. For instance,
you can figure out how many centigrams are in one dekagram by using the table above.
One dekagram is larger than one centigram, so you expect that one dekagram will equal
many centigrams.
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Once you begin to understand the metric system, you can use a shortcut to convert
among different metric units. The size of metric units increases tenfold as you go up the
metric scale. The decimal system works the same way: a tenth is 10 times larger than a
hundredth; a hundredth is 10 times larger than a thousandth, etc. By applying what you
know about decimals to the metric system, converting among units is as simple as
moving decimal points.
It is always important, though, to consider the direction of the conversion. If you are
converting a smaller unit to a larger unit, then the decimal point has to move to the left
(making your number smaller); if you are converting a larger unit to a smaller unit, then
the decimal point has to move to the right (making your number larger).
Here is the first problem from above: How many milligrams are in one decigram? You
can recreate the order of the metric units as shown below:
This question asks you to start with 1 decigram and convert that to milligrams. As
shown above, milligrams is two places to the right of decigrams. You can just move the
decimal point two places to the right to convert decigrams to milligrams:
The same method works when you are converting from a smaller to a larger unit, as in
the problem: Convert 1 centimeter to kilometers.
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Note that instead of moving to the right, you are now moving to the left—so the decimal
point must do the same:
References: https://mathbitsnotebook.com/Algebra1/Units/UNMetricEnglish.html
http://www.montereyinstitute.org/courses/DevelopmentalMath/COURSE_
TEXT_RESOURCE/U06_L2_T1_text_final.html
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SELF-CHECK NO. 5.1-2
CONVERSION AND MEASUREMENT
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ANSWER KEY 5.1-2
CONVERSION AND MEASUREMENT
1. 735 mg =0.735 g
2. 375 ml = 0.375 L
3. 0.38 km = 380 m
4. 65 dam = 650 cm
5. 27 cg = 0.027dag
6. 1.24 km = 124dam
7. 0.53 L = 530 ml
8. 6843 mm = 0.6843dam
9. 3729 cg = 0.3729 hg
10.8,2 L = 8200 ml
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INFORMATION SHEET: 5.1-3
STANDARD FORMULA AND STEPS IN SOLVING PROBLEM
LEARNING OBJECTIVE/S:
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Square s is the length of the side of the
A=s2
square.
Prism or Cylinder V=Ah A is the area of the base, h is the height.
Pyramid or Cone V=1/3Ah A is the area of the base, h is the height.
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Solving Problem Involving Perimeter, Area, and Volume
Steps:
1. Carefully read the problem and identify the given value. Write the numbers and
units.
Given: L = 25 cm
W = 5 cm
Solution: P = 2L + 2W
P = 2(25 cm) + 2(5 cm)
P = 50 cm + 10 cm
P = 60 cm
A triangle has a base of 8cm and a height of 7 cm. Find the area of the triangle
Given: b = 8 cm
h = 7 cm
Solution: A = ½bh
A = ½ ((8 cm)(7cm))
A = ½(56 cm2)
A = 28 cm2
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Sample volume problem:
Given a cylinder with the height of 182 cm and the base is 30 cm2, find the
volume of the cylinder.
Given: A = 30 cm2
h = 182 cm
Solution: V = Ah
V = (30 cm2)(182cm))
V = 5,460 cm3
Reference: https://www.varsitytutors.com/hotmath/hotmath_help/topics/perimeter-
area-volume
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SELF-CHECK NO. 5.1-3
STANDARD FORMULA AND STEPS IN SOLVING PROBLEM
Problem Solving: On a separate sheet, solve the following problems. Show your
solution and box the final answer. :
1. The length of the side of a cube is 35 cm. Find its volume.
2. Find the area of circle whose radius is 270 mm.
3. Find the perimeter of a triangle whose sides measures, 34 cm, 30 cm and 34 cm
respectively.
4. Mr. Cruz bought a parcel of land measuring 68 m x 70 m. What is the area of the
land bought by Mr. Cruz?
5. Sofia decided to fence her rambutan plantation. The size of the plantation is 100
m x 120 m. Find the perimeter of the fence.
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ANSWER KEY 5.1-3
STANDARD FORMULA AND STEPS IN SOLVING PROBLEM
Given: s = 35 cm
Required: Volume (V)
Formula: V=s3
Solution: V=s3
V = (35 cm) 3
V =42,875 cm3
4. Mr. Cruz bought a parcel of land measuring 68 m x 70 m. What is the area of the
land bought by Mr. Cruz?
Given: L = 68 m, W = 70 m
Required: Area (A)
Formula: A = LW
Solution: A = LW
A = (68 m)(70m)
A = 4,760 m2
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5. Sofia decided to fence her rambutan plantation. The size of the plantation is 100
m x 120 m. Find the perimeter of the fence.
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DETAILS OF LEARNING OUTCOME
CONTENTS:
Problem-based Equation
Estimation
Use of Mathematical Tools and Standard Formulas
Mathematical Techniques
ASSESSMENT CRITERIA:
1. Mathematical techniques based on the problem identified are applied
2. Mathematical computations are performed to the level of accuracy required for
the problem
3. Results of mathematical computation based on job requirements is determined
and verified
METHODOLOGIES:
Self-paced/modular
Discussion
ASSESSMENT METHODS:
Written test
Interview
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LEARNING EXPERIENCE
LEARNING OUTCOME 2: Apply Mathematical Procedure/Solution
1. Read Information Sheet 5.2-1 on Applying You may clarify with the
Mathematical Procedure/Solution facilitator if you have concerns
on the lesson
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INFORMATION SHEET 5.2-1
APPLYING MATHEMATICAL PROCEDURE/SOLUTION
LEARNING OBJECTIVES:
After reading this information sheet, you should be able to:
Identify mathematical tools used in solving problems
Use standard formulas in solving problems
Apply mathematical tools and techniques in solving a problem
Mathematical Techniques
There are a variety of mathematical techniques required to solve math problems. This
involves the use of:
Mathematical Tools
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Standard Formula
To solve the mathematical problems easily, students should learn and remember
the basic formulas based on certain fundamentals such as algebra, arithmetic,
and geometry.
A formula is a fact or rule that uses mathematical symbols. It will usually have:
Estimation
To estimate means to find something close to the correct answer. In other words,
you are approximating. For example, the American statistic for the ideal number
of children is 2.5. Now, obviously, nobody can have half a kid. We can estimate
this exact statistic to either 2 or 3 children. We will discuss later under what
situations you will estimate up or estimate down. To write estimate, we use the
squiggly equal sign. Estimation can help you in various circumstances both in
math and in real life.
There are different methods for estimation that are useful for different types of
problems. The three most useful methods are the rounding, front-end and
clustering methods.
o Rounding Method
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Rules for Rounding Whole Numbers
When rounding numbers, you must first understand the term "rounding
digit." When working with whole numbers and rounding to the closest 10,
the rounding digit is the second number from the right—or the 10's place.
When rounding to the nearest hundred, the third place from the right is
the rounding digit—or the 100's place.
First, determine what your rounding digit is and then look to the digit at
the right side.
Determine what your rounding digit is and look to the right side of it.
765.3682 becomes:
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o Front-end Method
If all the numbers in the problem contain the same number of digits, you
can use the front-end method of estimation. Add up the first digit of each
number in the problem, without rounding them. For example, if you need
to estimate the value of 3,293 + 4,432 + 6,191 you would add 3 + 4 + 6 =
13. Modify your answer by adding zeroes to have the same number of
digits in the numbers. In this example, there are four digits, so you would
add two zeroes and end up with an estimation of 1,300.
o Clustering Method
To use the clustering method of estimation, find the best common number
that ends in zero that the numbers in your problem cluster around. For
example, you might have to add the numbers 29 plus 33 plus 27 plus 28
plus 35. All the numbers seem to cluster around 30. Substitute the cluster
number, in this case 30, for each number. You can now use mental math
to determine that 30 + 30 + 30 + 30 + 30 gives you an estimation of 150.
During the quarter a salesperson sold 3,124 items of bags in the first month,
6,215 items and 5,150 items on the second and third month respectively. What
is the estimated total number of items sold by the salesperson during the
quarter?
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T = 14,000 items
Given: F1 = 41 marbles
F2= 38 marbles
F3 = 43 marbles
F4 = 39 marbles
Required: Total number of marbles (T)
Formula: T = F1 + F2 + F3 + F4
Solution: T = 40 + 40 + 40 +40
T = 160 marbles
References: https://www.state.nj.us/education/archive/frameworks/math/math3.pdf
https://sciencing.com/three-methods-estimating-math-problems-
8108103.html.
https://www.thoughtco.com/how-to-round-numbers-2312079
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SELF-CHECK N0.5.2-1
APPLYING MATHEMATICAL PROCEDURE/SOLUTION
(ROUNDING OFF NUMBERS)
Rounding of Numbers:
A. Round off the following numbers to the nearest hundred.
1. 3,412 = __________
2. 62,268 = __________
3. 5,547 = __________
4. 9,850 = __________
5. 23,391 = __________
1. 10.2361 = __________
2. 0.4421 = __________
3. 2.872 = __________
4. 5.9911115 = __________
5. 2.894 = __________
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ANSWER KEY 5.2-1
APPLYING MATHEMATICAL PROCEDURE/SOLUTION
(ROUNDING OFF NUMBERS)
Rounding of Numbers:
A. Round off the following numbers to the nearest hundred.
1. 3,412 =3,400
2. 62,268 = 62,300
3. 5,547 = 5,500
4. 9,850 = 9,800
5. 23,391 = 23,400
1. 10.2361 = 10.24
2. 0.4421 = 0.44
3. 2.872 = 2.87
4. 5.9911115 = 5.99
5. 2.894 = 2.89
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SELF-CHECK N0.5.2-2
APPLYING MATHEMATICAL PROCEDURE/SOLUTION
(ESTIMATION)
Problem Solving: Solve the following estimation problems. Encircle the letter of the
best estimate.
1. There are 26,371 children are living in a town. Half of the children are boys.
There are about ________ boys living in the town.
a. 10,000 c. 12,000
b. 11,000 d. 13,000
2. Ron and Amanda collected 497 buttons, but they used 177 of them while fixing
some jackets. About how many buttons do they have now? Choose the best
estimate
a. 500 c. 300
b. 400 d. 100
3. There are about 310 passengers in each car of the city train. As here eight cars
for each train, there are about _________ passengers in each train.
a. 240 c. 2,004
b. 2,400 d. 2,100
4. In the city, the 45,960 electric cars and 96,113 gas cars. there are about ______
more gas cars than electric cars.
a. 51,000 c. 5,100
b. 50,000 d. 5,000
5. Angela bought 5 shirts for her friends. The prices of each items are 399.99,
420.99, 365.99, 400.99 and 420.99 , respectively. About how much did Angela
paid for the shirts?
a. 2,000 c. 2,100
b. 1,500 d. 1.900
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ANSWER KEY 5.2-2
APPLYING MATHEMATICAL PROCEDURE/SOLUTION
(ESTIMATION)
Problem Solving: Solve the following estimation problems. Encircle the letter of the
best estimate.
1. There are 26,371 children are living in a town. Half of the children are boys. There
are about ________ boys living in the town.
a. 10,000 c. 12,000
b. 11,000 d. 13,000
2. Ron and Amanda collected 497 buttons, but they used 177 of them while fixing
some jackets. About how many buttons do they have now? Choose the best
estimate
a. 500 c. 300
b. 400 d. 100
3. There are about 310 passengers in each car of the city train. As here eight cars
for each train, there are about _________ passengers in each train.
a. 240 c. 2,004
b. 2,400 d. 2,100
4. In the city, the 45,960 electric cars and 96,113 gas cars. there are about ______
more gas cars than electric cars.
a. 51,000 c. 5,100
b. 50,000 d. 5,000
5. Angela bought 5 shirts for her friends. The prices of each items are 399.99,
420.99, 365.99, 400.99 and 420.99 , respectively. About how much did Angela
paid for the shirts?
a. 2,000
b. 1,500
c. 2,100
d. 1.900
Date Developed:
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Bookkeeping NC III / Use Page
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DETAILS OF LEARNING OUTCOME
CONTENTS:
Four Fundamental Operations
Steps in Solving a Problem
Standard Formulas
Conversion
Measurement
ASSESSMENT CRITERIA:
1. Results of application based on expected and required specifications and
outcome is reviewed
2. Appropriate action in case of error is applied
METHODOLOGIES:
Self-paced/modular
Discussion
Case Studies
ASSESSMENT METHODS:
Written test
Oral Questioning
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LEARNING EXPERIENCE
1. Read Information Sheet 5.3-1 on Four You may clarify with the
Fundamental Operations facilitator if you have concerns
on the lesson
3. Read Information Sheet 5.3-2on Standard You may clarify with the
Formulas and Steps in Problem Solving facilitator if you have concerns
on the lesson
Date Developed:
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INFORMATION SHEET 5.3-1
ANALYZING RESULTS
LEARNING OBJECTIVES:
After reading this information sheet, you should be able to:
Identify the order of operators in evaluating an expression
Evaluate an expression following the order of operators
The basic arithmetic operations for real numbers are addition, subtraction,
multiplication, and division.
When we combine numbers and variables in a valid way, using operations such as
addition, subtraction, multiplication, division, exponentiation, and other operations and
functions as yet unlearned, the resulting combination of mathematical symbols is called
a mathematical expression.
The order of operations is a way of evaluating expressions that involve more than one
arithmetic operation. These rules tell you how you should simplify or solve an
expression or equation in the way that yields the correct output.
The order of operations used throughout mathematics, science, technology, and many
computer programming languages is as follows:
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1. Simplify terms inside parentheses or brackets,
2. Simplify exponents and roots
3. Perform multiplication and division,
4. Perform addition and subtraction.
These rules mean that within a mathematical expression, the operation ranking highest
on the list should be performed first. Multiplication and division are of equal
precedence (tier 3), as are addition and subtraction (tier 4). This means that
multiplication and division operations (and similarly addition and subtraction
operations) can be performed in the order in which they appear in the expression.
Example 1: 32 – 1 x 4 + 2
=9–1x 4+2
=9–4+2
=5+2
=7
Example 2: {(4 + 5) – (8 – 6) x 3} + 5 x 3
= {9 – 2 x 3} + 5 x 3
= {9 – 6} + 5 x 3
=3+5x3
= 3 + 15
= 18
References:https://courses.lumenlearning.com/boundless-algebra/chapter/introduction-
to-arithmetic-operations/#:~:text=The%20basic%20arithmetic
%20operations%20for,subtraction%2C%20multiplication%2C%20and
%20division.
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SELF-CHECK N0.5.3-1
FOUR FUNDAMENTAL OPERATIONS
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ANSWER KEY 5.3-1
FOUR FUNDAMENTAL OPERATIONS
1. 8 x 2 ÷ 4 + 5 x 3 - 23= 11
2. 15 – 4 x 2 + 7 x 9 = 70
3. (37 + 3) ÷ (2 + 3) x 8 + 29 = 93
4. 81 – {(2 + 8) x (7 + 7)} + 20 x 4 = 21
5. 5 x 6 ÷ 3 + 10 – 8 = 12
Date Developed:
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INFORMATION SHEET 5.3-2
STANDARD FORMULAS AND STEPS IN SOLVING A PROBLEM
LEARNING OBJECTIVES:
After reading this information sheet, you should be able to:
Explain the formula used in solving percentage and interest problems
Analyze percentage and interest problems
Apply the formula in solving interest and percentage problems
Percentage
Percentage is per-cent which means parts per hundred. Percentage is a value that
represents the proportion of one number to another number .You will see percentages
almost everywhere: in shops, on the internet, in advertisements and in the media. Being
able to understand what percentages mean is a key skill that will potentially save you
time and money and will also make you more employable.
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Companies describe their success or failure as an increase or decrease in profit
levels.
"C-Company profit down by 15% for the last financial year"
Articles such as antiques or jewelry may increase in value as time goes by-
appreciation.
Standard Formula
Percentages
Discounts
P=rb P is the Percentage, r is the rate (expressed in
Commissions
decimal) and b is the base
Value-Appreciation
Value-Depreciation
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Steps in Solving Interest and Percentage Problems
1. Carefully read the problem and identify the given value. Write the numbers and
units.
Rate should be expressed in decimal. To convert rate in percent to decimal:
divide the rate by 100 or simply move the decimal point 2 places to the left.
2. Identify what is asked.
3. Decide what math strategy (formula or math operation) to use.
4. Completely solve the problem and show all your work.
b. 345 children below five years old represents 5% of the population of the
barangay. What is the total population of the barangay?
c. Maricris receives a commission of P20,000 for her sales of the month amounted
to P75,000. What was the rate of her commission?
Date Developed:
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Sample Simple Interest Problem
a. If you have invested P500,000 in a fixed deposit account for 5 years and
FD rates on your deposit is 10%, then how much interest will be earned
on deposits.
b. Raymond bought a car for P500, 000. He took a P300,000 loan from a
bank at an interest rate of 15% per year for a 3-year period. What is the
total amount (interest and loan) that he would have to pay the bank at the
end of 3 years?
If you have invested P500,000 in a fixed deposit account for 5 years and FD rates
on your deposit is 10% compounded quarterly, then how much will the final
amount be after 5 years.
Date Developed:
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Bookkeeping NC III / Use Page
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References: http://www.staff.vu.edu.au/mcaonline/units/percent/pereve.html
https://www.myloancare.in/fixed-deposit/simple-interest-formula/
https://www.thecalculatorsite.com/articles/finance/compound-interest-
formula.php#:~:text=The%20formula%20for%20compound%20interest,the
%20number%20of%20time%20periods.
Date Developed:
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SELF-CHECK N0.5.3-2
STANDARD FORMULAS AND STEPS IN SOLVING A PROBLEM
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ANSWER KEY 5.3-2
STANDARD FORMULAS AND STEPS IN SOLVING A PROBLEM
1. P8,235
2. 18
3. P720
4. P15,750
5. P8000
Date Developed:
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INFORMATION SHEET 5.3-3
CONVERSION AND MEASUREMENT
LEARNING OBJECTIVES:
After reading this information sheet, you should be able to:
Identify the English System unit of measurement used for measuring length,
weight, area and liquid volume
Identify the unit factor to be used for converting one unit to another.
Use the unit factor in converting for one unit to another
Measurement
It is a system of weights and measures that evolved over time and was once the de facto
standard throughout much of the world. The best definition of this system comes with
the British Weights and Measures Act of 1824. This act defined a standardized set of
measures for the British Empire, known as the Imperial Units.
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1 square yard (yd2) = 9 square feet (ft2)
1 acre = 43,560 square feet (ft2)
1 square mile (mi2) = 640 acres
Conversion
While the Metric System simply moves the decimal point to convert between its
measurements' prefixes, the English System requires a conversion ratio (or unit factor)
to move between measurements. In the Metric System, the prefix itself gives the needed
conversion ratio.
Example 1: Conversion from smaller unit to a bigger unit measurement with one unit of
factor.
Convert 8 pt to quarts
1 qt = 2 pt
= 8 pt x 1qt =8 qt
2 pt 2
= 4 qt
Example 2: Conversion from bigger unit to a smaller unit measurement with one unit of
factor.
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= 30 pt x 1qt x1 gal = 30 gal
2 pt 4 qt 8
= 3.75gal
Example 4: Conversion from bigger unit to a smaller unit measurement with more
thanone unit of factor.
References: https://www.mcckc.edu/tutoring/docs/br/math/basic/Measures-
English,_Metric,_and_Equivalents.pdf
https://www.myloancare.in/fixed-deposit/simple-interest-formula/
https://www.thecalculatorsite.com/articles/finance/compound-interest-
formula.php#:~:text=The%20formula%20for%20compound
%20interest,the%20number%20of%20time%20periods.
Date Developed:
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and Techniques Checked by: LCEST
SELF-CHECK N0.5.3-3
CONVERSION AND MEASUREMENT
Date Developed:
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ANSWER KEY 5.3-3
CONVERSION AND MEASUREMENT
1. 16 pt = 2 gal
2. 2.3 yd = 82.8 in
3. 9874 in = 822.83ft
4. 10 c = 2.5qt
5. 0.2 mi2 = 619,520 yd2
Date Developed:
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Bookkeeping NC III / Use Page
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