Use Mathematical Concepts and Techniques

COMPETENCY - BASED LEARNING MATERIALS
Sector : TOURISM
Qualification : EVENT MANAGEMENT SERVICES NC III
Unit of Competency : Use Mathematical Concepts and Techniques
Module Title : Using Mathematical Concepts and Techniques
Computer Site Institute Inc.
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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 EVENT MANAGEMENT SERVICES 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.
A Certificate of Achievement will be awarded to you after passing the evaluation.
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LIST OF COMPETENCIES
No. Unit of Competency Module Title Code
Lead Workplace Leading Workplace

1 500311109
Communication Communication
2 Lead Small Team Leading Small Team 500311110
Develop and Practice Developing and Practicing

3 500311111
Negotiation Skills Negotiation Skills
Identifying/Determining
Solve Problems Related to
4 Fundamental Cause of 500311112
Work Activities
Problem
Use Mathematical
Using Mathematical
5 Concepts and 500311113
Concepts and Techniques
Techniques
6 Use Relevant Technologies Using Relevant Technologies 500311114
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SUMMARY OF LEARNING OUTCOMES
QUALIFICATION: BOOKKEEPING NC III
UNIT OF COMPETENCY: Use Mathematical Concepts and Techniques
MODULE TITLE: Using Mathematical Concepts and Techniques
MODULE DESCRIPTOR: This module covers the knowledge, skills and attitudes
required in the application of mathematical concepts and techniques.
NOMINAL DURATION: 8 hours
LEARNING OUTCOMES: Upon completion of this module the students/trainees will be

able to:
LO1. Identify mathematical tools and techniques to solve problems
LO2. Apply mathematical procedure/solution
LO3. Analyze results
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DETAILS OF LEARNING OUTCOME
LEARNING OUTCOME1 Identify mathematical tools and techniques to solve

problems
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
CONDITIONS:(Tools, equipment, s/m, references/materials)

The students/trainees must be provided with the following:
 CBLM
 Paper
 Pencil
 Eraser
METHODOLOGIES:
 Self-paced/modular
 Discussion
ASSESSMENT METHODS:
 Written test
 Demonstration
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LEARNING EXPERIENCE
LEARNING OUTCOME 1: Explain the Analytical Techniques
Learning Activities Special Instructions
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.
2. Answer Self Check No. 5.1-1 Compare answers with Answer

Key No. 5.1-1
You must answer all questions

correctly before proceeding to
the next activity.
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.

Key No. 5.1-2

the next activity.
5. Read Information Sheet No. 5.1-3 You may clarify with the
Measurement and Conversion facilitator if you have concerns
on the lesson.

Key No. 5.1-3

the next activity.
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INFORMATION SHEET:5.1-1
FOUR FUNDAMENTAL OPERATIONS
LEARNING OBJECTIVE/S:
After reading this information sheet, you should be able to:

 Calculate the sum, difference, product and quotient of whole numbers
 Calculate the sum, difference, product and quotient of signed numbers
The Four Fundamental Operation
The four basic mathematical operations are:
+ 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.
Addition of Large Numbers
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:
The sum is 15,270.
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.
Subtraction of Large Numbers
To subtract large numbers, list them in columns and then subtract only those digits that
have the same place value.
Example:
Find the difference between 7064 and 489.
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:
 A product is the result of the multiplication of two (or more) numbers.
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:
 Multiplying 38 by 70 is quicker than multiplying 70 by 38 as 70 contains a zero.

 A zero is placed in the units column. Then we calculate 7 × 38 as shown above.
Example
Calculate 169 × 68.
Solution:
Note:
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 To multiply 169 by 68, place 68 below 169.
 Then we calculate 8 × 169 and 60 × 169 as shown above.
Division
Division 'undoes' multiplication and involves a number called the dividend being
'divided' by another number called the divisor. The symbol used for division is '÷'.
Example
Calculate 642÷4
Solution:
Note:
 As division is the inverse of multiplication, start by dividing 4 into the column

furthest to the left.
 6 ÷ 4 = 1 and 2 is the remainder.
 Clearly, the remainder 2 is 200 (i.e. 20 tens); and we can carry this into the tens
column to make 29.
 Now, 29 ÷ 4 = 7 with a remainder of 1. Clearly, the remainder of 1 is 10 (i.e. 10
units) and we carry this into the units column to make 12.
 Finally, 12 ÷ 4 = 3.
Operations with Signed Numbers
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Before doing any computation, DETERMINE THE OPERATION!
 Addition of Signed Numbers
Do the numbers have the same sign?
YES, same signs NO, different signs
Add the numbers and Subtract the numbers and

keep the common sign keep the sign of the “larger” number
Examples: 10 + 5 = 16 -55 + 5 = -50
-8 + (-3) = -11 15 + (-9) = 6
 Subtraction of 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
 Multiplication and Division of Signed Numbers
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 = 408 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
Direction: Perform the indicated operation:

1. 783 + 87 =
2. 145 – 37 =
3. 564 ÷ (-4) =
4. 835 – (-20) =
5. 56 x -25 =
6. -92 + 64 =
7. -26 x (-7) =
8. 192 ÷ 8 =
9. -867 x 42 =
10. 345 – (-34) =
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ANSWER KEY 5.1-1
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

 Identify the standard measurement used in measuring length, weight and
volume
 Determine the equivalence of one unit to another
 Convert measurement unit up and down the metric scale.
Metric System
The metric system is an internationally agreed decimal system of measurement created

in France in 1799. The International System of Units (SI), the official system of
measurement in almost every country in the world, is based upon the 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
Metric Units of Mass
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
Metric Units of Volume
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
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the problem: Convert 1 centimeter to kilometers.
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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Direction: Convert the following unit of measurement to the indicated unit:

1. 735 mg = g
2. 375 ml = L
3. 0.38 km = m
4. 65 dam = cm
5. 27 cg = dag
6. 1.24 km = dam
7. 0.53 L = ml
8. 6843 mm = dam
9. 3729 cg = hg
10. 8,2 L = ml
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ANSWER KEY 5.1-2
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

 Explain the steps in problem solving
 Calculate the area and perimeter of a space using the standard formula
 Calculate the volume/capacity of a container using standard formula.
Perimeter, Area, and Volume Standard Formula
Table 1. Perimeter Formulas

Shape Formula Variables
s is the length of the side of the
Square P=4s
square.
Land W are the lengths of the
Rectangle P=2L+2W
rectangle's sides (length and width).
Triangle P = a+b+c a,b, and c are the side lengths.
r is the radius and d is the diameter.
Circle P=2πr or P=πd Note: Perimeter of a circle is also

equivalent to its circumference.
π=3.14
Table 2. Area Formulas
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Square s is the length of the side of the
A=s2
square.
L and W are the lengths of the
Rectangle
A=LW rectangle's sides (length and width).
Triangle A=1/2bh b and h are the base and height
b is the length of the base and h is the
Parallelogram
A=bh height.
Circle A=πr2 r is the radius.
Table 3. Volume Formulas
Cube V=s3 s is the length of the side.
Right Rectangular L is the length, W is the width and H is

V=LWH
Prism the height.
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.
Sphere V=4/3πr3 r is the radius.
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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.
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.
Sample perimeter problem:
Find the perimeter of a 5 cm wide by 25 cm long rectangle.
Given: L = 25 cm
W = 5 cm
Required: Perimeter (P)
Formula: P = 2L + 2W (refer to Table 1: Perimeter Formula)
Solution: P = 2L + 2W
P = 2(25 cm) + 2(5 cm)
P = 50 cm + 10 cm
P = 60 cm
Sample area problem:
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
Required: Area (A)
Formula: A = ½bh (refer to Table 2: Area Formula)
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
Required: Volume (V)
Formula: V = Ah (refer to Table 3: Volume Formula)
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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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
1. The length of the side of a cube is 35 cm. Find its volume.
Given: s = 35 cm
Required: Volume (V)
Formula: V=s3
Solution: V=s3
V = (35 cm) 3
V =42,875 cm3
2. Find the area of circle whose radius is 270 mm.
Given: r = 270 mm, π = 3.14

Required: Area (A)
Formula: A=πr2
Solution: A=πr2
A = 3.14(270 mm) 2
A =228,926 mm2
3. Find the perimeter of a triangle whose sides measures, 34 cm, 30 cm and 34 cm

respectively.
Given: a = 34 cm, b = 30 cm, c = 34 cm

Formula: P = a + b + c
Solution: P = a + b + c
P = 34 cm + 30cm + 34 cm
P = 98 cm
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 Document No.
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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.
Given: L = 100 m, W = 120 m

Formula: P = 2L + 2W
Solution: P = 2L + 2W
P = 2(100 m) + 2(120 m)
P = 200 m + 240 m
P = 440 m
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LEARNING OUTCOME2 Apply mathematical procedure/solution
CONTENTS:
 Problem-based Equation
 Estimation
 Use of Mathematical Tools and Standard Formulas
 Mathematical Techniques
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
CONDITIONS::(Tools, equipment, s/m, references/materials)

 CBLM
 Paper
 Learning Materials
 Pencil
 Eraser
METHODOLOGIES:
 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

Key No. 5.2-1

the next activity.

Key No. 5.2-2

the next activity.
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INFORMATION SHEET 5.2-1
APPLYING MATHEMATICAL PROCEDURE/SOLUTION
LEARNING OBJECTIVES:
 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
Calculators, computers, manipulatives, and other mathematical tools need to be

used by students in both instructional and assessment activities. These tools
should be used, not to replace mental math and paper and-pencil computational
skills, but to enhance understanding of mathematics and the power to use
mathematics. Historically, people have developed and used manipulatives (such
as fingers, base ten blocks, geoboards, and algebra tiles) and mathematical
devices (such as protractors, coordinate systems, and calculators) to help them
understand and develop mathematics. Students should explore both new and
familiar concepts with calculators and computers, but should also become
proficient in using technology.
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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:
o an equals sign (=)

o two or more variables (x, y, etc) that stand in for values we don't know yet
Example: D = a – b a formula to get the difference of two numbers

where: D is the subject of the formula that everything else is
equal to
a and b are the variable that stand for the value to be
processed
 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
Rounding is one common method used for estimating. Determine the

place value to use for the particular problem you want to estimate. For
example, if you wanted to estimate the total cost of several different
grocery items, you would want to round to the nearest tens place because
it is money. If working with extremely large numbers, you might want to
round to the nearest one million. Round up by one if the digit to the left of
the digit you're rounding to is five or larger. Round down by one if it is
four or less. For example, if you are rounding to the nearest 10 and your
number is 33, you would round to 30. Now that your numbers end in
zero, you can easily do mental math to solve the problem, whether that
requires adding, subtracting, multiplying or dividing.
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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.
 If the digit is 0, 1, 2, 3, or 4, do not change the rounding digit. All

digits that are on the righ thand side of the requested rounding
digit become 0.
 If the digit is 5, 6, 7, 8, or 9, the rounding digit rounds up by one
number. All digits that are on the right hand side of the requested
rounding digit will become 0.
Rounding Rules for Decimal Numbers
Determine what your rounding digit is and look to the right side of it.
 If that digit is 4, 3, 2, or 1, simply drop all digits to the right of it.

 If that digit is 5, 6, 7, 8, or 9 add one to the rounding digit and drop
all digits to the right of it.
Examples of How to Round Numbers
765.3682 becomes:
 1,000 when rounding to the nearest 1,000

 800 when rounding to the nearest 100
 770 when rounding to the nearest 10
 765 when rounding to the nearest one (1)
 765.4 when rounding to the nearest 10th
 765.37 when rounding to the nearest 100th
 765.368 when rounding to the nearest (1,000th)
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 =
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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.
Problem-based Questions in Estimation

 The population of a city is 67,721 and the neighboring city has a population of
52, 103. Find the estimated difference of population between two cities.
Given: City1 = 67,721 68,000 people

City2 = 52,103 52,000 people
Required: Difference of population between two cities (D)
Formula: D = City1 - City
Solution: D = 68,000 – 52,000
D = 16,000 people
 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?
Given: Month1 = 3,124 bags

Month2 = 6,215bags
Month2 = 5,150bags
Required: Estimated Quarterly Sales (T)
Formula: T = Month1 + Month2 + Month3
Solution: T = 3 + 6 + 5
T = 14
T = 14,000 items
 Marlon gave marbles to his friends. He gave 41 marbles to Ruel, 38 to Randy, 43

to James and 39 to Charles. How many marbles did Marlon gave?
Given: F1 = 41 marbles
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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 =
B. Round off the following decimals to the nearest tenths
1. 10.2361 =
2. 0.4421 =
3. 2.872 =
4. 5.9911115 =
5. 2.894 =
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ANSWER KEY 5.2-1
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
B. Round off the following decimals to the nearest
tenths 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
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
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
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LEARNING OUTCOME 3 Analyze results
CONTENTS:
 Four Fundamental Operations
 Steps in Solving a Problem
 Standard Formulas
 Conversion
 Measurement
1. Results of application based on expected and required specifications and
outcome is reviewed
2. Appropriate action in case of error is applied
CONDITIONS: :(Tools, equipment, s/m, references/materials)

 CBLM
 Paper
 Learning Materials
 Pencil
 Eraser
METHODOLOGIES:
 Discussion
 Case Studies
ASSESSMENT METHODS:
 Written test
 Oral Questioning
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LEARNING EXPERIENCE
LEARNING OUTCOME 3: Analyze Results
1. Read Information Sheet 5.3-1 on Four You may clarify with the
Fundamental Operations facilitator if you have concerns
on the lesson

Key No. 5.3-1

the next activity.
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

Key No. 5.3-2

the next activity.
5. Read Information Sheet 5.3-3on You may clarify with the

Measurement and Conversion facilitator if you have concerns
on the lesson

Key No. 5.3-3

the next activity.
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ANALYZING RESULTS
 Identify the order of operators in evaluating an expression
 Evaluate an expression following the order of operators
Four Fundamental Operations
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 Operation
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
Evaluation.Evaluate the following expression following the order of mathematical

operation.
1. 8 x 2 ÷ 4 + 5 x 3 - 23
2. 15 – 4 x 2 + 7 x 9
3. (37 + 3) ÷ (2 + 3) x 8 + 29
4. 81 – {(2 + 8) x (7 + 7)} + 20 x 4
5. 5 x 6 ÷ 3 + 10 - 8
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ANSWER KEY 5.3-1
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
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STANDARD FORMULAS AND STEPS IN SOLVING A PROBLEM
 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.
Everyday Use of Percentages
Percentages are an important part of our everyday lives.
 Shops advertise discounts on products. These discounts are percentages.

"Up to 50% off marked prices"
 Financial institutions quote interest charged to the client on loans, or interest

paid for money invested, as a percentage.
"Housing Loans-4.95% p.a. for the first 12 months"
Interest paid may be as Simple Interest or Compound Interest.
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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"
 A salesperson may be given a commission as payment for selling goods. The

commission can be a percentage of the sales made.
"Position Vacant: 20% commission on all sales to the successful applicant."
 Articles such as antiques or jewelry may increase in value as time goes by-
appreciation.
 Items such as equipment and machinery usually decrease in value-depreciation
Standard Formula
Table 4. Percentages Formulas
Formula Variables Application
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
I is the interest, P is the principal, r is the rate Interest

I = Prt
(expressed in decimal) and t is the time
A is the final amount, P is the principal, r is the Simple Interest

A = P(1+rt)
rate (expressed in decimal) and t is the time
A is the final amount, P is the principal, r is the

r nt
rate (expressed in decimal), n is the number of
A = P(1 + ) times interest is compounded (monthly=12, Compound Interest
n quarterly=4, semi-annually=2, annually=1)
per unit “t” and t is the time
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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.
Sample Percentage Problem

a. Marjorie bought a pair of shoes which is on sale for 25% off. The original price
of the shoes is P1,600. How much discount does she get?
Given: b = P1,600; r = 25% or 0.25

Required: discount (P)
Formula: P = rb
Solution: P = 0.25 x P1,600
P = P400
b. 345 children below five years old represents 5% of the population of

the barangay. What is the total population of the barangay?
Given: P = 345; r = 5% or 0.05

Required: Total Population (b)
Formula: b = P/r
Solution: b = 345/0.05
b = 6,900
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?
Given: P = P20,000; b = P75,000

Required: Rate of commission (r) in percent
Formula: r = P/b x 100%
Solution: r = P20,000/P75,000 x 100%
r=
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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.
Given: P = P500,000; r = 10% or 0.1; t = 5

Required: Interest (I)
Formula: I = Prt
Solution: I = P500,000 x 0.1 x 5
I=
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?
Given: P = P300,000; r = 15% or 0.15; t = 3

Required: Final Amount (A)
Formula: A = P(1+rt)
Solution: A = 300,000 + P300,000 x 0.15 x 3
A = 300,000 + P135,000
A=
Sample Compound Interest Problem
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.
Given: P = P500,000; r = 10% or 0.1; n = 4; t = 5

Required: Final Amount(A)
r nt
Formula: A = P(1 + )
n 0.1 (4)(5)
Solution: A = P500,000(1 + )
4
A = P500,000(1 +0.025)20
A = P500,000(1.025)20
A = P500,000(1.6386164403)
A=
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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.
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SELF-CHECK N0.5.3-2
Problem Solving. Solve for the following:

1. If an amount of P5,000 is deposited into a savings account at an annual interest
rate of 5%, compounded monthly, What is the value of the investment after 10
years?
2. 60% of the class is boys. How many boys are there in the class of 30?
3. Wanda borrowed P3,000 from a bank at an interest rate of 12% per year for a 2-
year period. How much interest does she have to pay the bank at the end of 2
years?
4. How much commission will Faith Angela gets on the sales of P45,000 at 35%
commission rate?
5. Lorna gets a discount of P1200 at 15% rate for the items she bought. How much
is the cost of the items before discount?
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ANSWER KEY 5.3-2
1. P8,235
2. 18
3. P720
4. P15,750
5. P8000
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 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.
Units of Length in the English System
1 foot (ft) = 12 inches (in)

1 yard (yd) = 3 feet (ft)
1 yard (yd) = 36 inches (in)
1 mile (mi) = 5,280 feet (ft)
Units of Weightin the English System
1 pound (lb) = 16 ounces (oz)

1 ton (T) = 2,000 pounds (lb)
Units of Area in the English System
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1 square foot (ft2) = 144 square inches (in2)
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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
Units of Fluid Volume in the English System

1 tablespoon = 3 teaspoons
1 floz = 2 tablespoons
1 cup (c) = 8 fluid ounces (floz)
1 pint (pt) = 2 cups (c)
1 quart (qt) = 2 pints (pt)
1 gallon (gal) = 4 quarts (qt)
1 gallon (gal) = 128 fluid ounces (floz)
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.
Convert12 yd2 to square feet

1 yd2 = 9 ft2
= 12 yd2 x 9 ft2 =108 ft2
1 yd2 1
= 108 3
Example 3: Conversion from smaller unit to a bigger unit measurement with more than
one unit of factor.
Convert 30pt to gallon

1 qt = 2 pt
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1 gal = 4 qt
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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.
Convert 0.35 mi to yard

1 mi = 5,280 ft
1 yd = 3 ft
= 0.35mi x 5280ftx 1 yd= 108 yd
1 mi3 ft
= 108 3
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.
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SELF-CHECK N0.5.3-3
Conversion. Convert the following unit of measurement to another:

1. 16 pt = gal
2. 2.3 yd= in
3. 9874 in = ft
4. 10 c = qt
5. 0.2 mi2 = yd2
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ANSWER KEY 5.3-3
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
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COMPETENCY - BASED LEARNING MATERIALS

Qualification : EVENT MANAGEMENT SERVICES NC III

Unit of Competency : Use Mathematical Concepts and Techniques

Module Title : Using Mathematical Concepts and Techniques

Computer Site Institute Inc.

A Certificate of Achievement will be awarded to you after passing the evaluation.

No. Unit of Competency Module Title Code

Lead Workplace Leading Workplace

2 Lead Small Team Leading Small Team 500311110

Develop and Practice Developing and Practicing

6 Use Relevant Technologies Using Relevant Technologies 500311114

QUALIFICATION: BOOKKEEPING NC III

UNIT OF COMPETENCY: Use Mathematical Concepts and Techniques

MODULE TITLE: Using Mathematical Concepts and Techniques

NOMINAL DURATION: 8 hours

LEARNING OUTCOMES: Upon completion of this module the students/trainees will be

LO1. Identify mathematical tools and techniques to solve problems

LO2. Apply mathematical procedure/solution

LO3. Analyze results

LEARNING OUTCOME1 Identify mathematical tools and techniques to solve

CONDITIONS:(Tools, equipment, s/m, references/materials)

Learning Activities Special Instructions

2. Answer Self Check No. 5.1-1 Compare answers with Answer

You must answer all questions

4. Answer Self Check No. 5.1-2 Compare answers with Answer

You must answer all questions

6. Answer Self Check No. 5.1-3 Compare answers with Answer

You must answer all questions

After reading this information sheet, you should be able to:

The Four Fundamental Operation

The four basic mathematical operations are:

Addition of Large Numbers

The sum is 15,270.

Subtraction of Large Numbers

Find the difference between 7064 and 489.

 A product is the result of the multiplication of two (or more) numbers.

 Multiplying 38 by 70 is quicker than multiplying 70 by 38 as 70 contains a zero.

Calculate 169 × 68.

 As division is the inverse of multiplication, start by dividing 4 into the column

 Addition of Signed Numbers

Do the numbers have the same sign?

YES, same signs NO, different signs

Add the numbers and Subtract the numbers and

 Subtraction of Signed Numbers

 Multiplication and Division of Signed Numbers

NEGATIVE Examples: 8 x 5 = 40 -8 x 5 = -40

-8 x -5 = 408 x (-5) = -40

Direction: Perform the indicated operation:

After reading this information sheet, you should be able to:

The metric system is an internationally agreed decimal system of measurement created

Metric Units of Mass

Metric Units of Volume

decimal point two places to the right to convert decigrams to milligrams:

decimal point must do the same:

Direction: Convert the following unit of measurement to the indicated unit:

After reading this information sheet, you should be able to:

Perimeter, Area, and Volume Standard Formula

Table 1. Perimeter Formulas

Circle P=2πr or P=πd Note: Perimeter of a circle is also

Circle A=πr2 r is the radius.

Table 3. Volume Formulas

Shape Formula Variables

Cube V=s3 s is the length of the side.

Right Rectangular L is the length, W is the width and H is