Hypothesis – unproved theory tentatively accepted to explain certain facts.

- Axioms are used as basis for the formulation of statements.

Corollary – proposition that follows from one already proved.

- statement of truth of which follow with little or no proof from a theorem.

Axiom – statement accepted as true.

Postulate – statement assumed to be true, as a basis for argument.

- Construction of drawing of lines and figures the possibility of which is admitted without proof.

Theorem – proposition that can be proven from accepted premises.

Conjecture – mathematical statement which has neither been proved nor denied by counterexamples.

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GEOMETRY

Pythagorean Theorem – most proved theorem in mathematics.

Fermat’s Last Theorem – least proved theorem in mathematics.

Triangle

a. The sum of two sides is less than the third side is not a property of a triangle.
b. Sides is not a secondary part of a triangle.
c. In an isosceles right triangle, the hypotenuse is square root 2 times as long as each of the legs.

Primitive Triangle – right triangle whose lengths of sides may be expressed as ratio of integral units.

Perigon – angle equal to one revolution of 360°

Law of Cosines – angle of a triangle, given only the length of the sides.

Skew – two non-coplanar lines that do not intersect

Argand Diagram – diagram to represent complex plane commonly called.

Incenter – point of concurrency of the angle bisector of the triangle.

Circumcenter – point of concurrency of the perpendicular bisector of the sires of the triangle.

Orthocenter – point of concurrency of the altitude of the triangle.

- Altitudes of the sides of the triangle intersect at the point

Angle of Depression – line of sight to the object makes with the horizontal is below the eye of an
observer.

Angle of Elevation – line of sight to the object makes with the horizontal which is above the eye of the
observer.

Rhombus – oblique equilateral parallelogram

Nadir – point that is diametrically opposite the zenith.

Annulus – area bounded by two concentric circles.

Coplanar – points that lie on the same plane

Concurrent – two or more lines have a single point which lies on all of them

Grad – angular unit equivalent to 1/4000 of the circumference of a circle

Radian – arc length equal to the radius of the circle

Segment – union of the chord of a circle and the intercepted arc

Trapezium – quadrilateral with no sides parallel

Parallelogram – also known as rhomboid

Hexahedron – regular polyhedron with 6 sides

Chiliagon – polygon of 1000 sides

Asymptotes – straight line where the curve approaches more and more closely but never touches it except
at a limiting point of infinity.

Sum of the side of a spherical triangle is always less than 360°

The sum of the angle in an octant aspheric triangle is 270°.

Log x = 0.434 ln x

Ln x = 2.303 log x

Parabola: ax2 + dx- ey + f = 0

Hyperbola: ax2 – cy2 + dx + ey + f = 0

Ellipse: ax2 + cy2 + dx + ey + f = 0

One minute of the great circle arc on the surface of the earth is equivalent to 1 nautical mile.

Mil is a unit of angle and length.

Oblique angle is the angle of pie and less than 2 pie.

Prisms are named according to their bases.

Solid angles are measured in steradians.

Face of a regular tetrahedron is a triangle

Face of regular dodecahedron is a pentagon

Dodecahedro – 30 edges

Icosahedron – 30 edges

Octahedron – 12 edges

Hexahedron – 12 edges

Tetrahedron – 6 edges
Quindecagon / pentadecagon – 15 sides

Hexakaidecagon / hexadecagon – 16 sides

Myriagon – 10000 sides

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MODERN ALGEBRA

Numbers – used to describe magnitude and position.

Natural Numbers – considered as counting numbers.

Literal Numbers – numbers which are represented with letters.

Prime Numbers – has exactly 2 divisors.

- Integer greater than 1which has, 1 and itself as its only positive divisors.

Composite Numbers – integer which is the product of two integers, both different from 1 and -1.

Cardinal Numbers – used to count the objects or ideas in a given collection.

Perfect Numbers – integer number that is equal to the sum of all its possible divisors except the number
itself.

- All perfect numbers are even numbers.

Positive Numbers – inequality is preserved if both sides are multiplied.

- Every positive number has two nth root.

Mean Proportional – means of a proportion are equal.

Antecedent – first term of a ratio.

Consequent – second term of a ratio.

Numerals – symbols or combinations of symbols which describe a number.

Complex – number which is a combination of a real number and an imaginary number

Ordinal – number that states the position of an individual object in a sequence.

Binomial – algebraic expression consisting of two terms.

Ratio – comes from a Latin verb “ratus” meaning to estimate.

Extremes – proportion of four quantities, the first and the fourth term.

Surd – irrational number which is a root of a positive integer of fraction.

- Radical which is equivalent to a non-terminating and non-repeating decimal.

a. Mixed surd – contains at least one rational term.

Term - consist of products and quotients of ordinary number and letters which represent numbers.

Binary Number System – notation for real number that uses the place value method with 2 as the base.

- Also known as dyadic number system.

Solution Set – two or more equations are equal if and only if they have the same.

Symmetric Axiom – ex. a = b then b = a.

Transitive Law – ex. a = b, and b = c, then a = c.

Convergent Series – sequence of decreasing number or when the succeeding term is lesser than the
preceding term.

Trivial Solution – if the roost of an equation is zero.

Algebraic Expression – any combination of symbols and numbers related by the fundamental operation
of algebra.

Evolution - operation of the root extraction.

Mode – numbers occurs most frequent in a group of numbers.

Distributive Law – axiom which relates addition and multiplication.

Commutative Law of Multiplication – “The product of two or more number is the same in whatever
order they are multiplied”

Edge – volume of a cube is equal to the cube of the measure.

Like Terms – terms that differs only in numeric coefficients.

Divergent Series – sequence of numbers where the succeeding term is greater than the preceding term.

Maximum Sum of Exponents – degree of polynomial or equation.

Conditional Equations – members are equal only for certain or possibly n value of the known.

Naperian Logarithm – logarithm of a number to the base e (2.7182).

Antilogarithm – inverse function of a logarithm.

Cologarithm – logarithm of the reciprocal of N.

When an imaginary number is raised to an event exponent, it becomes real number.

To eliminate a surd, multiply it by its conjugate.

The principal nth root of a negative number is the negative root if n is odd.

The number zero has no multiplicative inverse.

Multiplicative identity element – 1

Additive identity element – 0

The value of probability of any outcome will never be equal to the number exceed 1.

The sum of the square of the sine and cosine of an angle is 1.

The logarithm of the negative number is imaginary.

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Quadratic Equation: ax2 + bx + c = 0.

a. When the two roots are added, the result it –b/a

 b. When the two roots are multiplied, the result is c/a

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PHYSICS

Newton’s Second Law – “an unbalanced force acting on a object will cause the object to accelerate in the
direction of the force.”

- Produces an acceleration in the direction of the resultant force, an acceleration which is directly
proportional to the resultant force and inversely proportional to the mass of the body.

Kepler’s Law – law which describes the motion of stars, planets and comets.

Coulomb’s Law – “the force between two charges varies directly as the magnitude of each charge and
inversely as the square of the distance between them”

Pascal’s Principle – fluid pressure is the same in all directions.

Bernoulli’s Theorem – sum of the pressure head, elevation and the velocity head remains constant.

E = mc2

a. C = speed of light

Range of a projectile depends on initial velocity and angle of projection.

Naperian logarithm have a base closet of 2.72

To triple the principal, one must use logarithms.

Pappus propositions were inspired by apple and lemon.

Melting point of ice is 273 K

SI unit of work is Joule

SI unit of power is Watt

Si unit of impulse and momentum is N-s

Product of force and displacement is called work

Rate of doing work is power

Capacity to do work is energy

The unit of force which is equivalent to 1 g-cm/s2

Distance per unit time is speed

Displacement per unit time is speed

Quantitative measure of inertia is mass

Inertia – tendency of any object to remain at rest or to continue in motion.

Rest Energy – energy by the virtue of an object’s mass

Kinetic Energy – energy by virtue of the object’s motion

- ½ mv2

Potential Energy – energy by the virtue of the object’s position of elevation

Acceleration – inversely proportional to the mass of the object.

Momentum – property related to the object’s motion and mass.

- Product of mass and velocity

- Change of momentum is equal to impulse

Free Fall – body in rectilinear motion and with constant.

Density – also known as specific weight.

Specific Gravity – ratio of the density of the substance to the density of water. Also known as relative
density.

Centrifugal Force – directly proportional to the square of the tangential velocity.

Linear Momentum – product of mass and velocity and this can be expressed also as a function of force
and time.

Lemma – proved proposition which is useful mainly as a preliminary to the proof of a theorem.

Vector – straight line segment that has a definite length, direction and sense.

Barometer – instrument used to measure air pressure.

Free Body Diagram – diagram of an isolated with the representation of a external forces.

Plasticity – quality of being physically elongated.

Elastic Collision – total kinetic energy of a system is the same as before and after collision of two bodies.

Latent Heat Fusion – amount of heat needed to change sold to liquid.

- Latent heat fusion required to turn ice to liquid: 334 kJ.kg

Elastic Potential Energy – energy stored in a stretched elastic material such as spring.

Surface Tension – leak from the faucet comes out in separate drops.

Illuminance – luminous flux incidence per unit area and is expressed in lumens per square meter.

Viscosity – measure of the fluid’s internal friction

Intensive property:

a. Temperature
b. Pressure
c. Density

Scalar property:
 a. Mass
b. Area
c. Volume

Convection – transmission of heat from one place to another fluid circulation between the spots of
different temperature.

Specific heat capacity of water – 4.19 kJ / kg°C

Modulus of elasticity of steel is 200 GPa

- Young’s modulus – another term for modulus elasticity

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FINANCIAL ARITHMETIC

Fixed Charges:

a. Interest
b. Taxes
c. Amortization
d. Insurance
e. Rent

Depletion – lessening of the value of an asset due to the decrease quantity available.

Deflation – reduction in the level of national income and output usually accompanied by the fail in the
general price level.

Depreciation – artificial expenses that spreads the purchase price of an asset or another over a number of
years.

a. Currency Depreciation – fall in the exchange rate of one currency in terms of other.
b. Currency Devaluation – deliberate lowering of the price of a nation’s currency in terms of the
accepted standard (gold, American dollar or British pound).

Sinking Fund Factor – interest rate and time that determine the cumulative amount of a sinking fund
resulting from specific periodic deposits.

Sinking Fund Method – method of deprecation where a fixed sum of money is regularly deposited at
compound interest in a real or imaginary fund in order to accumulate an amount equal to the total
depreciation of an asset at the end of the asset’s estimated life.

Declining Balance Method – method of depreciation whereby the amount to recover is spread uniformly
over the estimated life of the asset in terms of the periods or units of output.

- Annual charge is a fixed percentage of the deprecation book value at the beginning of the year.
- Cannot have a salvage value of zero.

Amortization – applied to a capitalized asset, the distribution of the initial cost by a periodic change to
operation as in deprecation or the reduction of a debt by either periodic or irregular prearrangement
program.
Salvage Value – estimated value at the end of the useful life. Scrap value of an asset.

Physical Inventory – actual counting or determination of the actual quantity of the materials on hand as
of a given date.

Perpetuity – series of uniform accounts over an infinite period of time.

Gratuitous – obligation which has no condition attached.

Forced Saving – saving which takes place because goods are not available for consumption rather than
the consumer really want to save.

Equity – residual value of a company’s assets after all outside liabilities (shareholders excluded) has been
allowed.

Certificate of Deposit – negotiable claim issued by a bank in lieu of a term deposit.

Acid-Test Ratio – index of short term paying ability.

Break Even – No Gain No Loss – total income equals the total operating cost.

72 Rules of Thumbs – number of years money will be doubled.

Capitalized Cost = first cost – interest of perpetual maintenance

SYD method: n = n(n+1) / 2

Present worth of a perpetuity = A (periodic payment) / I (interest rate)

Annuity – series of equal payments occurring at equal interval of time.

a. Deferred Annuity – series of equal payments occurring at equal interval of time where the first
payment is made after several periods, after the beginning of the payment.
- Series of equal payments occurring at equal intervals of time where the first payment is made
after several periods, after the beginning of the payment.
b. Annuity Due – payments are made at the start of each period, beginning from the first period.
c. Ordinary Annuity – payments are made at the end of each payment period starting from the first
period.

Present Worth Factor – mathematical expression also known as the present value of an annuity.

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Law of Diminishing Return – “when one of the factors or production is fixed in quantity or is difficult to
increase, increasing the other factors of production will result in a less than proportionate increase in
output.”

Law of Supply and Demand – “when free competition exist, the price of a product will be that value
where supply is equal to the demand.”

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Supply – quantity of a certain commodity that is offered for sale at a certain price at a given place and
time.

Demand – quantity of a certain commodity that is bought at a certain price at a given time and place.

Commodity – particular raw material or primary product.

Capital Gain – profit obtained by selling stocks at a higher price than its original purchase price. Increase
in the value of a capital asset.

Capital Loss – reduction in the money value of a capital asset.

Cash Flow – flow back of profit plus depreciation from a given project.

Types of Fixed Assets:

a. Land
b. Building
c. Plant and Machinery

Types of Intangible Asset:

a. Patents

Perfect Competition – situation where a commodity or service is supplied by a number of vendors

entering the market.

Luxuries – products or service that are desired by human and will be purchased it money is available
after the required necessities have been obtained.

Necessities – products or service that are required to support human life and activities, that will be
purchased in somewhat the same quantity even though the price varies considerably.

Market Value – amount which a willing buyer will pay to a willing seller for a property where each has
equal advantage and is under no compulsion to buy or sell.

Prime Cost – direct labor cost incurred in the factory and direct materials cost are the cost of all materials
that go into production. The sum of these two direct cost.

Time Value of Money – cumulative effect of elapsed time on the money value of an event, based on the
earning power of equivalent invested funds capital should or will earn.

Working Capital – funds that are required to make the enterprise or project going concern.

Interest Rate – interest payment to the principal for a given unit of time and usually expressed as
percentage of the principal.

Effective Rate – interest rate, which specifies the actual rate of interest on the principal for one year.

Effective Interest – true value of interest rate computed by equations for compound interest for a 1-year
period.

Rate of Return – interest rate at which the present work of the cash on a project is zero of the interest
earned by an investment.

Economic Return – profit derived from a project or business enterprise without consideration of
obligations to financial contributions or claims of other based on profit.
Hard Currency – traded in a foreign exchange market for which the demand is consistently high in
relation to its supply.

Coupon – document that shows proof of legal ownership of a financial security.

Bond – form of fixed-interest security issued by central or local government, companies, banks or other
institutions. Usually a form of long term security, buy may be irredeemable, secured or unsecured.

- Certificate of indebtness of a corporation usually for a period not less than 10 years.

Types of Bonds:

a. Coupon Bond – attached coupons indicating the interest due and the date when such interest is to
be paid.
b. Registered Bond – corporation’s owners name is recorded and the interest is paid periodically to
the owners with their asking for it.
c. Mortgage Bond – security of the bond is a mortgage on certain specified asset of a corporation.
d. Equipment Obligations Bond – guarantee is in lien on railroad equipment.
e. Joint Bond – issued jointly by two or more corporations.
f. Debenture Bond – does not have security except a promise to pay by the issuing corporation.
g. Collateral Trust Bond – corporation pledges securities which it owns.

Dividend – amount of company’s profit that the board of directors of the corporation decides to distribute
to ordinary shareholders.

Gross Margin – gross profit, sales less cost of goods sold, as a percentage of a sales.

Fair Value – disinterested third party, different from the buyer and seller, will determine in order to
establish a price acceptable to both parties.

Going Value – intangible value which is actually operating concern has due to its operation.

Book Value – recorded current value of an asset. Property as shown in the accounting records of an
enterprise. Property equals to the original cost less depreciation.

Franchise Value – intangible item of value from the exclusive right of a company a stated region of the
country.

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Tort – evil wrong committed by a person damage another person’s property or reputation.

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Corporation – stockholders of the corporation are only liable to the extent of their investments.

- Distinct legal entity which can practically transact any building transaction.

Minimum number of incorporators in order for corporation be organized: 5

Disadvantage of a Corporation:

a. Double Taxation.

Chairman of the Board – highest position in the corporation.

Partnership – association of two or more individuals for the purpose of operating a business as co-
owners for profit.
 - Dissolved if one of the partners ceases to be connected with the partnership.
- Two or more persons for a purpose of engaging profitable business.

Sole Proprietorship – simplest form of a business organization.

Private – ownership in business where individuals exercise and enjoy the right in their own interest.

Demented Persons – parties whose consent or signature in a contract is not considered intelligent.

Oligopoly – few individuals produce a certain product and that any action of one will lead to almost the
same action of the others.

Monopsony – market whereby there is only one buyer of an item for which there are no good substitute.

Common Stock – ownership of stockholders who have a residual on the assets of the corporation after all
other claims have been settled.

Preferred Stock – ownership and enjoys certain preferences than ordinary stock.

Types of Business Organization:

a. Sole Proprietorship
b. Corporation
c. Partnership

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GATT – General Agreement of Tariff and Trade

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