XiJEN COLLEGE OF MOUNTAIN PROVINCE INC.

(XiJEN Institute of Technology)

2010 Regional and National Kabalikat Award: Institution Category
Making a Difference in the Boondocks..

Competency Based Learning

Module

In

Bookkeeping NC III

Basic Competencies
(Using Mathematical Concepts and Techniques)

Developed by: Ivy Emily G. Guting

 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 : 4 hours

SUMMARY OF LEARNING OUTCOMES:

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

LO1. Identify mathematical tools and techniques to solve problems

LO2. Apply mathematical procedure/solution
LO3. Analyze results

Developed by: Ivy Emily G. Guting

 Learning Experiences

Learning Activities Special Instructions

If you have some problem on the

content of the information sheet,
1. Read information sheet 1.1-1
don’t hesitate to approach your
trainer.
If you feel that you are now
knowledgeable on the content of
the information sheet, you can now
answer self-check in the module.

Refer your answer to answer key

1.1-1
2. Task Sheet 1.1-1

Developed by: Ivy Emily G. Guting

 Information Sheet 1.1-1

In problem solving, we perform the following:

1. Identify mathematical tools and techniques to solve the problem.
2. Apply mathematical procedures/solution.
3. Analyze Results

To perform the three items mentioned above, the following steps are needed
to be performed:

1. Read the problem.

We need to read the problem first. This will give us what is needed and
what is required of us.

2. Determine what is given in the problem.

We need to identify, from what we read, what is given in the problem.

Amounts in the problem and what these amounts are will usually form
what is given in the problem.

Example 1:
Anna had PhP 10,000.00 in bank account. She withdrew PhP4,000.00
yesterday. How much is the amount left in her account?

In Example 1, we have the following:

PhP10,000 – original amount in bank account
PhP4,000.00 – amount withdrawn from bank account

Example 2:

Kathy has 24 dolls before Christmas/ Last Christmas, she received 8

dolls as gifts from her aunts, uncles and cousins. How many dolls does
she have in all?

In Example 2, we have the following given:

Developed by: Ivy Emily G. Guting
24 – the number of dolls Kathy originally has
8 – the number of dolls Kathy received
Example 3:

Sam puts $6,000 in a bank account. The bank pays 8% simple

interest per year. How much interest will Sam get after 1 year?

In Example 3, we have the following given:

$6,000 – the money Sam put in a bank account
8% - the simple interest rate of the bank per year
1 year – the time that Sam’s money earned interest

Example 4:

Dustin paid a total of PhP18,000 for one year’s worth of rent for his
repair shop. Determine the amount paid by Dustin for rent per month.
In example 4, we have the following given:

PhP18,000 – rent for one year for Dustin’s shop

3. Identify what is needed.

After identifying what is given, you need to write down what is needed
also, or what is being asked for. Look for key word, like “find”,
“determine”, “compute” (what comes after any of these words will be what
is needed), Or else, the question in the problem contains what is being
asked.

Let us go back to the examples above.

Example 1:
Anna had PhP 10,000.00 in bank account. She withdrew PhP4,000.00
yesterday. How much is the amount left in her account?

Developed by: Ivy Emily G. Guting

 In Example 1, the question is “How much is the amount left in her
account?” What is needed in the problem is the amount of money that
Anna has left in her account.

Example 2:

Kathy has 24 dolls before Christmas/ Last Christmas, she received 8

dolls as gifts from her aunts, uncles and cousins. How many dolls does
she have in all?

In Example 2, the question is “How many dolls does she have in all?
What is needed in the problem is the number of dolls that Kathy has in
all.

Example 3:

Sam puts $6,000 in a bank account. The bank pays 8% simple

interest per year. How much interest will Sam get after 1 year?

In Example 3, the question is “How much interest will Sam get after 1
year?”
What is needed in the problem is the amount of interest of Sam’s
money in one year.

Example 4:

Dustin paid a total of PhP18,000 for one year’s worth of rent for his
repair shop. Determine the amount paid by Dustin for rent per month.

In example 4, the second sentence is “Determine the amount paid by

Dustin per month.”

Our key word is “determine”. The words following this word contains
what is needed in the problem.
What is needed in the problem?
It is the monthly rent of Dustin.

Developed by: Ivy Emily G. Guting

 4. Solve what is needed in the problem.
a) Identify first what mathematical operation/s is needed to be per-
formed.
After identifying what is given and what is needed in the problem, you
can determine the mathematical operation needed.
If we see the words “how many items are there in all”, or “total
amount”, addition or multiplication is the operation required. (The operation
depends on what is given in the problem.)
If the words “how many is left” or “how many remains”, subtractions
is the operation needed.
If the words are “how many will each person get”, or “how many/much
per person/day/month year” is present, division is required.
To compute for amount of interest, multiplication is needed.

b) Perform the required operation or operations to arrive at what is

needed/ what is asked in the problem. You may also need to recall
also some formula needed for the problem.

Let us perform this step for the examples above.

Anna had PhP 10,000.00 in bank account. She withdrew PhP4,000.00

yesterday. How much is the amount left in her account?

In Example 1, we have the following:

PhP10,000 – original amount in bank account
PhP4,000.00 – amount withdrawn from bank account

In Example 1, the question is “How much is the amount left in her

account?” What is needed in the problem is the amount of money that
Anna has left in her account.

Since we need to find the amount of money left in Anna’s account, we will
need to perform subtraction. Let us do this.

Amount of money left = original amount – amount withdrawn

= PhP10,000 – PhP4,000
= PhP6,000

Developed by: Ivy Emily G. Guting

Example 2:

Kathy has 24 dolls before Christmas/ Last Christmas, she received 8

dolls as gifts from her aunts, uncles and cousins. How many dolls does
she have in all?
In Example 2, we have the following given:
24 – the number of dolls Kathy originally has
8 – the number of dolls Kathy received

In Example 2, the question is “How many dolls does she have in all?
What is needed in the problem is the number of dolls that Kathy has in
all.

Based on what is needed, the operation needed is addition. So we will

need to add. We will need to add the number of dolls Kathy originally has
and the number of dolls which was received.
The total number of dolls = the number of dolls Kathy originally has + the
number of dolls Kathy received
= 24 + 8
= 32

Example 3:

Sam puts $6,000 in a bank account. The bank pays 8% simple

interest per year. How much interest will Sam get after 1 year?
In Example 3, we have the following given:
$6,000 – the money Sam put in a bank account
8% - the simple interest rate of the bank per year
1 year – the time that Sam’s money earned interest

In Example 3, the question is “How much interest will Sam get after 1
year?”
What is needed in the problem is the amount of interest of Sam’s
money in one year.
Developed by: Ivy Emily G. Guting
 Since we need to determine the amount of interest, we will do
multiplication.
Here is the formula for simple interest:
I = Prt
Where I = amount of interest
P = principal amount
r =interest rate
t= time (in years)
I = Prt
= $6,000*.08*1
= $480

Example 4:

Dustin paid a total of PhP18,000 for one year’s worth of rent for his
repair shop. Determine the amount paid by Dustin for rent per month.
In example 4, we have the following given:

PhP18,000 – rent for one year for Dustin’s shop

What is needed in the problem?

It is the monthly rent of Dustin or the rent paid per month.

Since this is the case, we need to divide the yearly rent (which is for 12
months), by 12.
Monthly rent = rent for one year/12
= PhP18,000/12
= PhP1,500.00

5. Check your answer.

Once you have a potential solution, check to see if it works.
a). Did you answer the question?
b. Is your result reasonable?

Developed by: Ivy Emily G. Guting

 c. Double check to make sure that all of the conditions related to the
problem are satisfied. Did you use what is given and were you able to
make use of the appropriate operation/s needed to find for what is
required in the problem?

d). Double check any computations involved in finding your solution. If

you find that your solution does not work, there may only be a simple
mistake. Try to fix or modify your current attempt before scrapping it.
Remember what you tried—it is likely that at least part of it will end up
being useful. Is there another way of doing the problem which may be
simpler? (You need to become flexible in your thinking. There usually is
not one right way.) Can the problem or method be generalized so as to be
useful for future problems?

Task Sheet 1.1-1

Title: Solving Mathematical Problems

Performance Objective: Given the problems below, you should be

able to enter them into the general ledger
following solve them using the steps
provided to you in Information Sheet 1.1-1

Supplies/Materials : pen, paper

Equipment :

Steps/Procedure:
Use the first four steps provided in the Information sheet to
solve the problems:
1. Alex died last year, leaving 12 hectares of land among his 3
children. How much land will each child receive, if the land is
equally divided among his children?
2. Last December, Brenda and Joy returned to Emy money they
owed (PhP2,000 and PhP5,000 respectively. Emy used
PhP1,000 from what was returned to her to pay for
Christmas purchases. How much money is left with Emy?

Assessment Method: Performance Test

Developed by: Ivy Emily G. Guting

Developed by: Ivy Emily G. Guting