NATIONAL CERTIFICATE: BUSINESS ADMINISTRATION

SERVICES ID 67465 LEVEL 3 – 120 CREDITS

FACILITATOR GUIDE

BUSSINESS MATHEMATICS

SKILLS PROGRAMME 1

SAQA - 7456 -9010-9012-9013-11241

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 Facilitator Information:

Details Please Complete this Section

Name & Surname:
Organisation:
Unit/Dept:
Facilitator Name:
Date Started:
Date of Completion:

Copyright
All rights reserved. The copyright of this document, its previous editions and any annexures thereto, is
protected and expressly reserved. No part of this document may be reproduced, stored in a retrievable
system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or
otherwise without the prior permission.

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Facilitator Guide Introduction

About the This Facilitator Guide provides a comprehensive overview of BUSSINESS

Facilitator Guide… MATHEMATICS- SKILLS PROGRAMME 1 -SAQA - 7456 -9010-9012-
9013-11241, and forms part of a series of Facilitator Guides that have been
developed for NATIONAL CERTIFICATE: BUSINESS
ADMINISTRATION SERVICES ID 67465 LEVEL 3 – 120
CREDITS The series of Facilitator Guides are conceptualized in modular’s
format, in accordance with the Learner Guides. This guide has been designed
and developed to assist you in effectively and efficiently prepare and
implement your various training interventions.

Purpose The purpose of this Facilitator Guide is to assist facilitators in delivering

training sessions, related to NATIONAL CERTIFICATE: BUSINESS
ADMINISTRATION SERVICES ID 67465 LEVEL 3 – 120 CREDITS
The Guide also provides information on facilitation methodologies and
strategies to be adopted during training sessions.
Objectives  To understand the facilitation methodology and strategy to be adopted
for this learning PROGRAMME

 To provide the necessary learner support and guidance during the

training session

Resources  White board and/or Flipcharts

 Laptop & Data Projector (not compulsory)

 Facilitator & Learner Guide

 Learner Workbook

 Appendices (attached to learner guide)

Time Contact/ Facilitation Days

Theory

Practical

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 Assessments

Workplace Application Days

7456 Use mathematics to investigate and monitor the financial 3 5

aspects of personal, business and national issues
9010 DEMONSTRATE AN UNDERSTANDING OF THE USE OF 3 2
DIFFERENT NUMBER BASES AND MEASUREMENT
UNITS AND AN AWARENESS OF ERROR IN THE
CONTEXT OF RELEVANT CALCULATIONS
9012 INVESTIGATE LIFE AND WORK RELATED PROBLEMS 3 5
USING DATA AND PROBABILITIES
9013 DESCRIBE, APPLY, ANALYSE AND CALCULATE SHAPE 3 4
AND MOTION IN 2-AND 3-DIMENSIONAL SPACE IN
DIFFERENT CONTEXTS
252435/11241 Apply basic invoicing and accounting principles 3 6

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Facilitator’s Checklist & Training Aids

Learner support strategies:

Learners are supplied with all resources and aids as required by the PROGRAMME – including:

 Objects & devices such as equipment, protective clothing, and safety gear, etc.

 Learner Guides and Learner Workbook

 Visual aids, etc.

Use this checklist below during your preparation to ensure that you have all the equipment,
documents and training aids for a successful session.

Preparation: Yes No

Qualification Knowledge – I have familiarised myself with the content of

the applicable qualification

Unit Standard Knowledge – I have familiarised myself with the content

of all aspects of the applicable unit standard

Content Knowledge – I have sufficient knowledge of the content to enable

me to facilitate with ease

Application knowledge – I understand the programme matrix & have

prepared for programme delivery accordingly

Contextualisation – I have included information which is specific to the

commodity and practices related to the commodity

Ability to respond to learners background & experience – I have

studied the learner demographics, age group, experience & circumstances
& prepared for programme delivery accordingly

Enthusiasm & Commitment – I am passionate about my subject & have

prepared my programme delivery to create a motivating environment with

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real commitment to success

Enterprise knowledge – I know & understand the values, ethics, vision &
mission of the workplace & have prepared my programme delivery,
reporting & administrative tasks accordingly.

Equipment check:

Learner guides x 1 per learner

Assessment guides x 1 per learner

Writing materials & stationary (facilitator & learner)

White board & pens

Flip chart paper

Proximal projector & screen

Laptop & programme disk

Sample Hand-outs and examples of laws and other relevant documents

Safety gear as prescribed by unit standard and applicable legislation

Documentation checklist:

Attendance Register

Course Evaluation

Learner Course Evaluation

Portfolios of evidence

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Learning PROGRAMME Time Frames

Total time Theoretical learning Activities to

Practical learning time
allocated time allocated be
allocated (hours)
(hours) (hours) completed

Complete
PROGRAMME
(including
summative
assessment)

Learner 1 hour 30 minutes 30 minutes

Orientation and
“Ice Breaker”

Purpose, 1 hour 30 minutes 30 minutes

Introduction and
Learner Directions

Preparation for 0.5 - - -

Assessment &
revision

TRAINING PROGRAMME

Briefing Session: Day 1

1. Introduction to the Learning Units

Start with an “ice-breaker”, and eventually discuss the global outcome of the
learning units with learners and emphasise the assessment process.

Topics Time Remarks

 Ice Breaker 15 min Please refer to Learner

Guide and Assessment

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  Course expectations Guide for details.

 Assessment Criteria 10 min

 Learner’s Responsibilities
5 min

2. Training Ground Rules

Discuss the training session ground rules with learners to avoid disturbance
during the session

Topics Time Remarks

 Learning Units estimated time 10 Min Write down the training

session ground rules and
 Ethical behaviour keep them posted in the
classroom for the duration
 Cellular phones – (off/silent)
of the session.
 Breaks – (tea, lunch….)

 Etc…

LEARNING UNIT 1:
UNIT STANDARD ID: 7456
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 Discuss the Learning Unit introduction with the learners

Topics Time Remarks

 Use mathematics to plan and 15 hrs Get a volunteer to read the

control personal, regional poem aloud. Take individual
and/or national budgets and inputs. Give feedback.
income and expend

 Use simple and compound

Ensure that all learners
interest to make sense of and
participate in discussions
define a variety of situations.

 Use mathematics to debate

aspects of the national Q & A session
economy.

Answer the following question in the space provided below.

ACTIVITY 1
You have a monthly income of R5 500.00. Draw up a realistic monthly budget that you should
be able to follow for at least eight months. The following fixed monthly expenses must appear
on your budget:
♦ Rent - R1 500.00

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♦ Electricity - R 185.00
♦ Transport - R 450.00
♦ Cellphone - R 375.00
♦ Medical aid - R 500.00
♦ Savings - R 400.00
A Sample Budget
You can add and subtract to your heart's desire, both figures and categories, but this sample
should give you a basis to build on. Budgeting is always a matter of adjusting your plan to make
the most of what you have.

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Expenses can be divided into three categories:
♥ Fixed expenses
Stay the same every month e.g. accommodation
♥ Variable expenses
Can change from one month to the next e.g. groceries
♥ Irregular expenses
Come up in some months but not in others e.g. medical expenses or buying
A new television set.

ACTIVITY 2
Tom celebrated his 21st birthday in January 2008. His parents invested R10 000 in January
1997 at 9.5% p.a. interest compounded annually. They planned to use the money to buy him a
car for a birthday present.
♦ How much money will they receive from this investment on his 21st birthday?
♦ How much of this money is interest?
The method by which interest accumulates generally falls in one of the following two categories:
Simple Interest
Simple interest is the method in which outstanding balances grow linearly with time. In each
period, the total balance grows by some fraction of the principal (that is, of the original
investment).
Simple interest is seldom used in practice, mostly for estimating compound interest in short
durations.
When doing interest calculations, we identify the following:
• P = the principal amount (in Rands) is the amount of money you are borrowing from the bank,
or which you are investing.
• A = the accrued amount (in Rands) is the end amount.
• r = the interest rate expressed as a decimal (e.g. 13% = 13/100 = 0,13)
• n = the time span of the investment.
If you are calculating how much money you will have at the end of a certain time of investing it
at simple interest, the formula is as follows:
• A = P + (Prn)
• The actual interest that you earn is calculated by:

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 • I = Prn

ACTIVITY 3
Palesa considers two investment options.
♦ Bank A offers 7% p.a. compound interest if she invests R15 000 for five years.
♦ Bank B offers 8,5% p.a. simple interest if she invests R15 000 for five years.
i) Which of these two investments earns her more interest?
ii) How much more does she earn on the better investment?
iii) Is compound interest always the better option? Explain your answer.

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 ACTIVITY 4
A course at university costs R10 000 rand. If a father wishes to send his daughter to do this in
five years time, what will it cost him if the rate of inflation is estimated to be 11,5% p.a.?

This is one of the greatest misnomers in economics. If real interest rate is the real rate of interest,
the nominal interest rate is not the real thing. In fact it is the sum of the expected real interest rate
plus the expected inflation rate over the duration of the loan. It’s adding apples and pears.
Nominal interest rate is not an interest rate at all, but the sum of two different concepts in
economics.
Adding more Uncertainties
When comparing interest rates, nominal interest rates and effective interest rates have to be
distinguished. An interest rate is called nominal if the period of time after that the interest is
credited (e.g. a month) is not identical to the basic time unit (normally a year).

ACTIVITY 5

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Bheki's house is valued at R200 000. If houses in his neighbourhood are appreciating at a rate of
12% p.a., what can he expect to sell his house for after two years?
Appreciation is a term used in accounting relating to the increase in value of an asset. In this
sense it is the reverse of depreciation.
In times of high inflation, appreciation will be common to all balance sheet assets.
Generally, the term is reserved for property or, more specifically, land and buildings. In any
viable modern economy, such property tends to increase in value over the years – if only because
of the scarcity of usable land forces its price in a competitive situation.

ACTIVITY 6
A company's machinery is valued at R950 000. If it depreciates at 5% p.a. what will it be worth
after three years?

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Depreciation
Depreciation is an estimate of how much a certain item loses in value each year. We use the
same formula as for compound interest, but because the tractor is losing value, it becomes a –
(minus) sum.

LEARNING UNIT 2:

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 Demonstrate an understanding of the use of different
number bases and measurement units and an awareness of
error in the context of relevant calculations
UNIT STANDARD ID: 9010
1.

Discuss the Learning Unit introduction with the learners.

Topics Time Remarks

 Convert numbers between the 8 Hrs Ensure that all learners

decimal number system and the participate in the discussion
binary number system. by asking them relevant
questions.
 Work with numbers in different
ways to express size and Ensure that learners
magnitude. complete the activity in
their learner workbooks.
 Demonstrate the effect of error
in calculations.

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 WORKBOOK MEMORANDA

ACTIVITY 1
Using the columns given, convert the following numbers from binary to decimal:

1112

110012

1012

Decimal to binary conversion

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The steps below show how to convert the number 1110 number to binary using repeated division. The 'R'
stands for the remainder of the division

A good way to organise this conversion is to list the divisions in table form as below.

Reading from bottom to top, the final answer is 10112. Remember that the first division gives us the least
significant digit of our answer, and the final division gives us the most significant digit of our answer.
Also, the result of the final division is always 0.

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 ACTIVITY 2
Convert the following numbers from decimal to binary:
a) 35
b) 22
c) 57
Decimal to binary conversion

The steps below show how to convert the number 1110 number to binary using repeated division. The 'R'
stands for the remainder of the division

A good way to organise this conversion is to list the divisions in table form as below.

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Reading from bottom to top, the final answer is 10112. Remember that the first division gives us the least
significant digit of our answer, and the final division gives us the most significant digit of our answer.
Also, the result of the final division is always 0.
ACTIVITY 3
Add the following binary numbers:(Convert these binary numbers to decimal numbers at the
end and check to see if the addition is correct)

10112 + 1 0 12
Decimal to binary conversion

The steps below show how to convert the number 1110 number to binary using repeated division. The 'R'
stands for the remainder of the division

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A good way to organise this conversion is to list the divisions in table form as below.

Reading from bottom to top, the final answer is 10112. Remember that the first division gives us the least
significant digit of our answer, and the final division gives us the most significant digit of our answer.
Also, the result of the final division is always 0.

ACTIVITY 4
Add the following binary numbers:(Convert these binary numbers to decimal numbers at the

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end and check to see if the addition is correct)

10012 + 11002
Decimal to binary conversion

The steps below show how to convert the number 1110 number to binary using repeated division. The 'R'
stands for the remainder of the division

A good way to organise this conversion is to list the divisions in table form as below.

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Reading from bottom to top, the final answer is 10112. Remember that the first division gives us the least
significant digit of our answer, and the final division gives us the most significant digit of our answer.
Also, the result of the final division is always 0.
ACTIVITY 5
Add the following binary numbers:(Convert these binary numbers to decimal numbers at the
end and check to see if the addition is correct)

11002 + 11012
Decimal to binary conversion

The steps below show how to convert the number 1110 number to binary using repeated division. The 'R'
stands for the remainder of the division

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A good way to organise this conversion is to list the divisions in table form as below.

Reading from bottom to top, the final answer is 10112. Remember that the first division gives us the least
significant digit of our answer, and the final division gives us the most significant digit of our answer.
Also, the result of the final division is always 0.

ACTIVITY 6
Subtract the following binary numbers: (Convert these binary numbers to decimal numbers at

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the end and check to see if the addition is correct)

11012 - 1012
Decimal to binary conversion

The steps below show how to convert the number 1110 number to binary using repeated division. The 'R'
stands for the remainder of the division

A good way to organise this conversion is to list the divisions in table form as below.

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Reading from bottom to top, the final answer is 10112. Remember that the first division gives us the least
significant digit of our answer, and the final division gives us the most significant digit of our answer.
Also, the result of the final division is always 0.
ACTIVITY 7
Subtract the following binary numbers: (Convert these binary numbers to decimal numbers at
the end and check to see if the addition is correct)

11002 - 10012
Decimal to binary conversion

The steps below show how to convert the number 1110 number to binary using repeated division. The 'R'
stands for the remainder of the division

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A good way to organise this conversion is to list the divisions in table form as below.

Reading from bottom to top, the final answer is 10112. Remember that the first division gives us the least
significant digit of our answer, and the final division gives us the most significant digit of our answer.
Also, the result of the final division is always 0.

ACTIVITY 8
Subtract the following binary numbers: (Convert these binary numbers to decimal numbers at

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the end and check to see if the addition is correct)

100002 - 10102
Decimal to binary conversion

The steps below show how to convert the number 1110 number to binary using repeated division. The 'R'
stands for the remainder of the division

A good way to organise this conversion is to list the divisions in table form as below.

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Reading from bottom to top, the final answer is 10112. Remember that the first division gives us the least
significant digit of our answer, and the final division gives us the most significant digit of our answer.
Also, the result of the final division is always 0.
ACTIVITY 9
Convert the following numbers from decimal to scientific notation:
a) 234,16
b) 0,000000375

Every number can be expressed in Scientific Notation. In our first example, 200,000,000,000
should be written as 2.0 x 1011. In theory, it can be written as 20 x 1010, but by convention the
number is usually written as 2.0 x 1011 so that the lead number is less than 10, followed by as
many decimal places as necessary.
It is easy to see that all the variations above are just different ways to represent the same number:
200,000,000,000 =
20 x 1010 (20 x 10,000,000,000)
2.0 x 1011 (2.0 x 100,000,000,000)
.2 x 1012 (.2 x 1,000,000,000,000)
This illustrates another way to think about Scientific Notation: the exponent will tell you how the
decimal point moves; a positive exponent moves the decimal point to the right, and a negative

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one moves it to the left

Note that Scientific Notation is also sometimes expressed as E (for exponent), as in 4 E 2

(meaning 4.0 x 10 raised to 2). Similarly 4 E -2 means 4 times 10 raised to - , or = 4 x 10-2 =
0.04. This method of expression makes it easier to type in scientific notation
ACTIVITY 10
Convert the following numbers from scientific to decimal notation:

a) 1,23 × 106

b) 5,16 × 10-3

Every number can be expressed in Scientific Notation. In our first example, 200,000,000,000
should be written as 2.0 x 1011. In theory, it can be written as 20 x 1010, but by convention the
number is usually written as 2.0 x 1011 so that the lead number is less than 10, followed by as
many decimal places as necessary.
It is easy to see that all the variations above are just different ways to represent the same number:
200,000,000,000 =
20 x 1010 (20 x 10,000,000,000)
2.0 x 1011 (2.0 x 100,000,000,000)
.2 x 1012 (.2 x 1,000,000,000,000)

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This illustrates another way to think about Scientific Notation: the exponent will tell you how the
decimal point moves; a positive exponent moves the decimal point to the right, and a negative
one moves it to the left

Note that Scientific Notation is also sometimes expressed as E (for exponent), as in 4 E 2

(meaning 4.0 x 10 raised to 2). Similarly 4 E -2 means 4 times 10 raised to - , or = 4 x 10-2 =
0.04. This method of expression makes it easier to type in scientific notation
ACTIVITY 11
Convert the following measurements as instructed, writing your answers in scientific notation
where necessary.
a) 12 km to m
b) 20 cm to m
c) 4,65 km to m
d) 5 345 mm to m
e) 125 litres to kilolitres
f) 0,0073 grams to pictograms

Every number can be expressed in Scientific Notation. In our first example, 200,000,000,000
should be written as 2.0 x 1011. In theory, it can be written as 20 x 1010, but by convention the
number is usually written as 2.0 x 1011 so that the lead number is less than 10, followed by as
many decimal places as necessary.
It is easy to see that all the variations above are just different ways to represent the same number:

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200,000,000,000 =
20 x 1010 (20 x 10,000,000,000)
2.0 x 1011 (2.0 x 100,000,000,000)
.2 x 1012 (.2 x 1,000,000,000,000)
This illustrates another way to think about Scientific Notation: the exponent will tell you how the
decimal point moves; a positive exponent moves the decimal point to the right, and a negative
one moves it to the left

Note that Scientific Notation is also sometimes expressed as E (for exponent), as in 4 E 2

(meaning 4.0 x 10 raised to 2). Similarly 4 E -2 means 4 times 10 raised to - , or = 4 x 10-2 =
0.04. This method of expression makes it easier to type in scientific notation

ACTIVITY 12
♦ The boiling point of water is 100ºC. You have a tank that has a temperature control in degrees
Fahrenheit. What must you set the temperature to in order to boil the water in the tank?

♦ Danny is an operator at a bottling plant. Each bottle has a volume of 500 ml. He is given an
export order to the USA for 400 gallons of vinegar.

i) How many bottles must he fill?

ii) Danny's colleague checks his calculations, but he rounds off the conversion rate to 3,8 litres.
How many extra bottles would he have filled?
iii) The sales manager who took the order has rounded off the conversion rate to the nearest
litre. How many bottles has he quoted for?

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􀁸 Temperature conversions
The Fahrenheit scale is in general usage in English-speaking countries.
Chemists usually use the Celcius scale, established by Anders Celcius (1701-1744), which
assigns zero degrees to the freezing point of airsaturated water and 100 degrees to boiling water
at one atmosphere. In the Fahrenheit scale water freezes at 32 degrees and boils at 212 degrees.

So a temperature difference of 100° C is 180° F. The ratio 100/180 can be reduced to 5/9. To
convert from degrees F to degrees C we have to subtract 32 and multiply by 5/9. To convert from
degrees C to degrees F we have to multiply by 9/5 (which gives you Fahrenheit sized degrees)
and then add 32 (which adjusts for the offset).
Let's convert the boiling temperature of water as 212° F to Celcius. 212 - 32 = 180. 180 x 5/9 =
100. A comfortable room temperature is 72° F. Let's convert that to Celcius. 72 - 32 = 40. 40 x
5/9 = 22.2. 25° C is used as a "standard" temperature. Let's convert that to Fahrenheit. 25 x 9/5 =
45. 45 + 32 = 77.
The 32 that we add or subtract is in degrees Fahrenheit, so we always add
or subtract to the temperature in Fahrenheit sized degrees.

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 LEARNING UNIT 3:
Investigate life and work related problems using data
and probabilities
UNIT STANDARD ID: 9012
1.

Discuss the Learning Unit introduction with the learners

Topics Time Remarks

 Pose questions, collect and 8hrs Get a volunteer to read the

organise data. poem aloud. Take individual
inputs. Give feedback.
 Represent and interpret data
using various techniques to
investigate real life and work
problems. Ensure that all learners
participate in discussions
 Use random events to explore
and apply probability concepts
in simple life and work related
Q & A session
situations.

Answer the following question in the space provided below.

ACTIVITY 1

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Consider the following table from Stats SA.

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What does column 2 represent?

What does column 5 represent?

Which column represents the number of males living in non-urban areas?

If you wanted to find the total number of people, 16 years and older, living in a certain province,
which column would you look in?

How many males, 16 years and older, live in urban areas in Kwa-Zulu-Natal?

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 ACTIVITY 2
Every year millions of man days are lost because of people striking. A man day is one work day
for one person. In other words, if 20 people strike for one day, 20 man days are lost. If 20 people
strike for 2 days, 40 man days are lost. Look at this table of man days lost because of strikes:

Draw a bar graph to represent the data in the table. Label the axes of your graph.
Bar

Line

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 ACTIVITY 3
The Human Resources Manager of a company employing 200 workers conducts a survey to
investigate whether there is a relationship between the age of workers and the number of days
they are absent per year. He takes a sample of 15 files and records the age and the number of
days absent of the workers in the sample. He then plots the results of the survey on the
following scatter graph:

♦ Do you think the department would decide that there is a correlation between the number of
days absent and the age of workers? If yes, describe the correlation (positive or negative?) and
explain.

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Use your ruler to draw a line of best fit.

♦ Using your line of best fit, estimate:

i) How many days a 35 year old worker can be expected to be absent in a year.
ii) The age of a worker who is likely to be absent for 3 days in a year.

Scatter Graphs
Another very useful tool to represent and analyse data is the scatter graph. This can be used when
there is paired information and we want to establish whether a relationship exists between two
sets of information (variables).

Examples of variables where a relationship might exist include:

♦ The number of sunshine hours and the temperature.

♦ Size of a house and monetary value of a house.
♦ Amount of fertilizer and the amount of growth of a mealie plant.
♦ Height of a person and their shoe size.

Once you have drawn the scatter graph, you can examine the graph to see if a relationship exists
between the points. The points might be randomly scattered on the graph or they may more or
less follow a line.

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 ACTIVITY 4
A Maths facilitator wanted to see whether there was a correlation between the numbers of hours
that learners spent studying and the marks achieved for their summative assessments.

She gathered the following information from 12 learners in her NQF 3 Maths Class

♦ Draw a scatter graph showing the information from the table.

♦ Is there a correlation between the numbers of hours that learners spent studying and the marks
achieved for their summative assessments? If yes, describe it.

♦ Use your ruler to draw a line of best fit.

♦ Use your line of best fit to predict:
i) How long a learner who achieves 55% studied for.
ii) What assessment mark someone who studies for 2½ hours can expect.

Scatter Graphs
Another very useful tool to represent and analyse data is the scatter graph. This can be used when
there is paired information and we want to establish whether a relationship exists between two
sets of information (variables).

Examples of variables where a relationship might exist include:

♦ The number of sunshine hours and the temperature.

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♦ Size of a house and monetary value of a house.
♦ Amount of fertilizer and the amount of growth of a mealie plant.
♦ Height of a person and their shoe size.

Once you have drawn the scatter graph, you can examine the graph to see if a relationship exists
between the points. The points might be randomly scattered on the graph or they may more or
less follow a line.

ACTIVITY 5
Three sets of data are given:
1. Data Set 1: 8 11 11 13 15 21 23

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2. Data Set 2: 6 6 7 10 12 14 15 15
3. Data Set 3: 10 14 15 16 18 18 21 23 26
For each set of data find:
a) The mode
b) The median
c) The mean (correct to one decimal place)
d) The range
e) The lower quartile
f) The upper quartile
g) The interquartile range

♦ The MEAN is found by adding together all the data items and then dividing by the number of
data items.
♦ The MEDIAN is the middle data item after all the data items have been listed in ascending
order. If there are an even number of data items, the median is the average of the 2 middle data
items.
♦ The MODE is the most common data item after all the data items have been listed in
ascending order.

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 ACTIVITY 6

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In a pack of cards, there are 52 cards. There are 4 suits: diamonds, hearts, spades and clubs.
Each suit has a King, a Queen, a Jack and an Ace. It also has cards for 2, 3, 4, 5, 6, 7, 8, 9 and
10. If the pack has been shuffled so that the cards are in no particular order, and you select one
card from the pack without looking, what is the probability of selecting:
a) a Queen
b) a red Queen
c) a Jack of Hearts
d) a Jack of Hearts or Diamonds
e) any club
f) a six or a seven
g) a black six
h) a picture card (Jack, Queen or King)

As said previously, probability is the likelihood or chance that something is the case or will
happen.
To determine probability, we use this formula:

P = probability
A = the event

The probability of event A happening is the number of ways event A can occur divided by the
total number of possible outcomes

ACTIVITY 7
A soccer team has two different coloured shorts and two different coloured shirts for their kit.
Complete the tree diagram below and then use it to fill in the table:

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♦ How many combinations are there? ________________________________
♦ Calculate (in ratio form) the probability that the soccer team wear:
i) black shorts and white shirt
ii) blue shorts and yellow shirt
iii) green shorts
iv) yellow shirts
v) black shorts
vi) black shorts or white shirts
vii) blue shorts or yellow shirts
As said previously, probability is the likelihood or chance that something is the case or will
happen.
To determine probability, we use this formula:

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P = probability
A = the event

The probability of event A happening is the number of ways event A can occur divided by the
total number of possible outcomes

LEARNING UNIT 4:
Describe, apply, analyse and calculate shape and
motion in 2-and 3-dimensionalspace in different
contexts
UNIT STANDARD ID: 9013
UNIT STANDARD NUMBER : 9013

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 LEVEL ON THE NQF : 3
CREDITS : 4
FIELD : Physical, Mathematical, Computer and Life Sciences
SUB FIELD : Mathematical Sciences

When you have achieved this unit standard, you will be able to:

PURPOSE:  Measure, estimate, and calculate physical quantities in practical situations relevant
to the adult in life or the workplace.

 Explore describe and represent, interpret and justify geometrical relationships and
conjectures to solve problems in two and three dimensional geometrical situations.

 The purpose of this module is to equip the learner with the necessary skills,
knowledge and attributes that will enable him/her to describe, apply, analyse and
calculate shape and motion in 2-and 3-dimensional space in different contexts.

LEARNING ASSUMED TO BE IN PLACE:

The credit value is based on the assumption that people starting to learn towards this unit standard are competent in Mathematical Literacy and
Communications at NQF level 2.

Answer the following question in the space provided below.

ACTIVITY 1
Convert the following using the metric system:
a) 35 m = _______________ mm
b) 0,7 m = _______________ cm
c) 56 mm = _______________ m
d) 80 km = _______________ m
e) 32 cm = _______________ mm
f) 790 cm = _______________ m

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g) 38 543 g = _______________ kg
h) 789 mg = _______________ g
i) 2,5 l = _______________ ml
j) 90 ml = _______________ l

ACTIVITY 2
Use the theorem of Pythagoras to calculate the following:
♦ A rectangular field is to be divided along its diagonal PR into two plots. If the
dimensions of the field are 150m × 75m calculate the length of the fencing needed
to divide the field (length of PR)
♦ Round off to an acceptable level of accuracy.

By recalling the Pythagorean theorem, we can see that these irrational numbers are necessary.
For if the sides of an isosceles right triangle are called 1, then we will have 1² + 1² = 2, so that

the hypotenuse is

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 ACTIVITY 3
Calculate the length of side GH in ΔFGH.

By recalling the Pythagorean theorem, we can see that these irrational numbers are necessary.
For if the sides of an isosceles right triangle are called 1, then we will have 1² + 1² = 2, so that

the hypotenuse is

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 ACTIVITY 4
Find the length of side CD in ΔCDE.

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By recalling the Pythagorean theorem, we can see that these irrational numbers are necessary.
For if the sides of an isosceles right triangle are called 1, then we will have 1² + 1² = 2, so that

the hypotenuse is

ACTIVITY 5
Use the formulae of perimeter, area, volume and surface area to calculate the following:
♦ Find the volume of a box with a rectangular base measuring 20 cm by 5 cm and a height of 25
cm. (Draw a rough sketch of the box).
ii) How many of these boxes can be packed into a crate measuring 50 cm by 35 cm by 40 cm?
iii) Find the surface area of the box (draw a net of it first).

Surface area of 3-dimensional geometric shapes

To calculate the surface area of a three dimensional figure, we need to break the shape up into
known shapes by creating a net diagram. If you had to cut out the net and fold it, it would give
you a 3-d shape.

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Volume of 3-dimensional figures

Many three dimensional shapes are right prisms. If a right prism is cut into slices that run parallel
to the base, then all the slices have the same cross section. A right prism can also be described as
a three dimensional shape in which the sides are at right angles to the base. All the sides must
then have the same height.
For example, the triangular prism is a right prism. The shaded area is the base, and the sides all
form 900 with the base. The sides are all the same height.

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Measurement of area
The general formula for calculating area is:

Area = length x width

 Assume you are working in cm, then cm x cm = cm2

 Assume you are working in m, then m x m = m2
 Assume you are working in cm and you want to convert your area answer into square
metre, then you first have to convert cm into metre before performing your calculation, or
you can divide your answer by 10000
EXAMPLE

Measuring volume

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Volume is the amount of space an object occupies.
The volume of an object can be calculated geometrically using mathematical equations or by
measuring liquid displacement.
The general formula for calculating volume is:

Volume = length x width x height

 Assume you are working in cm, then cm x cm x cm = cm3

 Assume you are working in m, then m x m x m = m3
 Assume you are working in cm and you want to convert your volume answer into cubic
metre, then you first have to convert cm into metre before performing your calculation, or
you can divide your answer by 1,000,000.

EXAMPLE

ACTIVITY 6
A cylindrical can has a height of 12 cm and a diameter of 6 cm. Find:
i) its volume
ii) its surface area (draw a net of it first)

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Measuring volume
Volume is the amount of space an object occupies.
The volume of an object can be calculated geometrically using mathematical equations or by
measuring liquid displacement.
The general formula for calculating volume is:

Volume = length x width x height

 Assume you are working in cm, then cm x cm x cm = cm3

 Assume you are working in m, then m x m x m = m3
 Assume you are working in cm and you want to convert your volume answer into cubic
metre, then you first have to convert cm into metre before performing your calculation, or
you can divide your answer by 1,000,000.

EXAMPLE

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 ACTIVITY 7
♦ If a man runs 5 km in 30 minutes, at what speed is he running?
♦ Draw a set of axes and plot the following points:
⇒ H (1;2) , I (4;0) , J (3;-4) , K (-1;6) , L (-4;5) , M (0;3) , N (2;-2)
( Remember ! The x -axis is written first, then the y -axis)

Measuring speed
Speed is calculated once you have the distance travelled as well as the time it took to complete
the distance. The equation for speed is
v = Δs/Δt

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The SI unit for speed is m/s or ms-1.

ACTIVITY 8
♦ On a plan the dimensions of a room are 35 mm × 45 mm. Give the actual dimensions of the
room if the scale of the drawing is:
i) 1 : 1000
ii) 1 : 200
iii) 1 : 150
iv) 1 : 800
♦ Using a scale of 1 : 250, draw an accurate plan of a rectangular garden measuring 25 m × 15
m. Draw in a rectangular shed measuring 5 m × 4 m

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Learning Unit 5 Apply basic invoicing and accounting principles

UNIT STANDARD NUMBER: 252435/11241

LEVEL ON THE NQF : 3
CREDITS : 6
FIELD : Services
SUB FIELD : Transport, Operations and Logistics

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 The person credited with this Unit Standard will be able to perform routine financial
transactions and calculations and need to apply the processes and procedures necessary
PURPOSE:
to initiate the recording of disbursements and revenues, and to understand the financial
implications to the organisation of each element in the transaction.
The qualifying learner is capable of:
Explaining items of expenditure and revenue.
Explaining fixed and variable costs.
Performing invoicing operations and post amounts to the appropriate accounts.
Reconciling and identifying individual transactions with statements of accounts.
Identifying and disbursing the items on behalf of the organisation to be recovered in the
invoicing process.

LEARNING ASSUMED TO BE IN PLACE:

 Learners accessing this qualification will be assumed competent in:

 Communication at NQF Level 2 or equivalent.
 Mathematical Literacy at NQF Level 2 or equivalent.

FORMATIVE MEMO

Activity Questions Description Mark

1 Define expenditure and revenue 5
Expenditures refer to any outflow of cash for the business. Accounting departments plan for two main
types of expenditures, which include capital expenditures and revenue expenditures. Each refers to
different activities taking place within the company and requires different planning.

Capital Expenditure

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Capital expenditures refer to money flowing out of the company to pay for large acquisitions. These
include paying cash for new equipment, purchasing a new company vehicle or acquiring a patent.
Companies planning to engage in capital expenditures need to consider their current cash position first.
Managers usually submit their requests for capital expenditure during the budget process. The accountant
creates a schedule detailing each capital expenditure and the financial requirements along with the
company's current cash position and submits this to senior management. Some capital expenditures are
required to meet government regulations. Others are at the discretion of management. Senior management
approves or disapproves each capital expenditure.

Reporting Capital Expenditures

Capital expenditures exist to purchase large assets. These assets may be fixed assets or intangible assets.
Fixed assets are also considered property, plant and equipment. The accountant reports the current
balance of all of the company's capital expenditures on its balance sheet. Fixed assets are listed under the
heading "Property, Plant and Equipment" and intangible assets are listed as "Other Noncurrent Assets."

A definition of revenue is provided in the context of freight forwarding and customs clearing.

Revenue meaning

The inflow of assets that results from sales of goods and services and earnings from dividends, interest,
and rent. Revenue is often received in the form of cash, but also may be in the form of receivables to be
turned into cash at a later date.

Activity Questions Description Mark

Explain the difference between expenditure and revenue in freight
2 4

Revenue expense are costs in the for day to day running of the business for example servicing a machine,
spare parts etc. Revenue expenditure is normally charged against profit in the Income statement in the

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year it is expensed. Capital expenditure is on an item that will help generate profits over the longer term
(12 months or more) so a purchase of a machine or van etc. The item is depreciated over the items useful
life and each depreciate able amount is charged to the Income statement in the year the item has help
generate profit.

Activity Questions Description Mark

3 Define Fixed cost with examples. 5

Fixed Costs

Fixed costs are the costs associated with the product that have to be paid regardless of the volume you
sell. No matter how much you sell or don't sell, you have to pay your fixed costs. An example of a fixed
cost is overhead. Overhead may include rent for the space your company occupies such as your office
space. It may also include your weekly payroll. Another fixed expense may be the depreciation you incur
on your equipment. Those are just a few examples of expenses you have to pay no matter what your sales
volume is.

Activity Questions Description Mark

Define Variable cost is with examples.
4 5

Variable Costs

Variable costs are directly related to sales. In fact, variable costs change with sales. As sales go up, so do
variable costs. As sales go down, variable costs go down. Variable costs are costs of labor or materials
that change with sales. One way for a company to save money is to reduce its variable costs. Sometimes,
calculating variable costs is as simple as looking at your costs of goods sold on your income statement.
Examples of variable costs are the raw materials that go into creating the company's product and the labor
the company uses. Other examples are costs of goods sold, sales commissions, delivery charges, shipping
charges, wages and numbers of temporary or part-time employees, and bonuses to employees. If sales
decline, all of these variable costs can decline and probably will decline.

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 Activity Questions Description Mark
Describe how to Prepare Commercial Invoices
5 8

Instructions

1 Ask the customer who will be importing goods what they need on the Commercial Invoice.
Countries like Trinidad sometimes require disclaimers that the invoice is true and accurate. The exact
requirements vary by country and if Commercial Invoices don't meet import requirements, overseas
customers will have a hard time clearing goods through Customs.

2 Ask the freight forwarder what needs to be on Commercial Invoices for export. The US requires
anti-diversion and anti-transshipment language on Commercial Invoices. The freight forwarder
handling the international shipping will be able to advise on the exact requirements for your situation.
(See Resources for a link to information on how to find a good Freight Forwarder.)

3 Create Commercial Invoices by modifying the standard invoice your company produces (You can
use labels, stamps, or type in extra text) or by creating invoices templates in Excel or Word.
Sometimes companies or employees get hung up on format when, in reality, a Commercial Invoice
written on toilet paper would pass muster. It's not format so much as content that makes a
Commercial Invoice.

4 Include the shipper's address, the customer's address, and actual shipment address (which can
sometimes differ from the customer's main address) on Commercial Invoices. Payment terms and
remit to instructions should also be included along with incoterms. Incoterms are international legal
terms that determine financial liability for shipping charges and the point at which ownership legally
transfers (along with liability) to the customer. If you are not familiar with incoterms, ask your freight
forwarder for assistance.

5 Be prepared to customize invoices for countries with more stringent import requirements. Brazil is
famous for making exporters jump through hoops on documents followed by Canada with their
Canadian Customs Invoice. Some customers and countries will require harmonization codes or the
country of origin to be listed on the invoice (i.e. Mexico). Others will demand they be left off (i.e.

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 Jamaica). It really varies by product, customer and country, which is why good communication with
the customer and freight forwarder is essential.

6 Notify customers of any short shipped items or unavailable items as soon as possible. Also be sure
to alert customers when the Commercial Invoice will not match the Proforma Invoice (a sort of pre-
invoice sent to export customers prior to shipment of goods). In some countries, an import license is
required to bring goods into the country and a discrepancy can cause major problems. Or customers
may use a bonded warehouse in a free trade zone where they are held liable for the accuracy of their
information. For example, El Salvador has very strict rules for bonded warehouses and one mistake or
discrepancy on the Commercial Invoice may cost the customer their license or result in a hefty fine.

7 Send a copy of the invoice to the customer and freight forwarder asking them to review the
Commercial Invoice and advise of any changes. Do this as soon as possible to give everyone ample
opportunity to sort out any discrepancies or issues before goods arrive in port. Doing so also
eliminates a lot of accusations of negligence or bad document complaints from customers.

Activity Questions Description Mark

Explain the following

 Certificate of origin Invoice,

6  Packing List, etc. 8
 Original Bill of Lading
 Sea Waybill - Express Release

Invoice, Packing List, etc.

The invoice should detail the buyer and seller, a description of the goods, the quantity, the amount
paid, the terms of sale and date. The packing list generally provides the weight, number of cartons
and other relevant shipping information for the corresponding commercial invoice. Taken together,
the commercial invoice and packing list evidence a contract of the sale of goods between a buyer and
seller and provide the NVOCC / IAC or freight forwarder with information about the value of the
shipment and other requirements of the parties to the trisection. For example, a shipment of frozen
fish may require a special temperature setting. This may be recited on the SLI, commercial invoice,
packing list, or all three.

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 Packing List

The purpose of the ocean, air freight packing list is to provide detailed cargo information. Packing
shipping list is provided by the shipper and describes the loaded cargo. Ocean Freight packing list
does not have standard format but have to include the following information: shipper name and
address, consignee name and address, carrier transporting the goods, detailed goods description,
dimensions, weight, ocean container number, seal number, date and time of the loading and signature
of the authorized person.

Activity Questions Description Mark

Explain how to Reconcile a Bank Statement?
7 6

Original Bill of Lading

Original Bill of Lading is made in three parts. First one is commonly sent to the consignee, second is
sent to him by mail or some other conveyance; and the third is kept in possession by the shipper. If
original bill of lading is required means that freight will be telex release when original documents are
surrended to the carrier. Original Bill Of Lading is provided after full payment of the ocean freight.

Sea Waybill - Express Release

Sea Waybill Express Release or telex release of ocean freight shipment means that No Bill of Lading
originals are required in order to claim possession of the cargo at destination. The ocean freight can
be claimed only with copy of Bill Of Lading received by email or fax. Sea Waybill Express release /
telex release will be issued with full payment of the ocean freight. When cargo is express released
Bill of Lading Originals are not required. Some countries do not accept express releases on ocean
freight. Original Bill of Lading will be issued and mailed to the final consignee at extra cost.

Activity Questions Description Mark

Explain Freight Invoice Auditing
8 4

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Freight Invoice Auditing: Freight bill processing is one of the most time-consuming, expensive and
confusing parts of the payables process. Billing errors increase as service and price complexities increase.
Market research has determined that 30% of all freight invoices are incorrect and that each freight bill has
an average cost to companies of $10.50 for acknowledging, logging, auditing, coding and payment. Due
to the time and energy required to accurately audit freight invoices they often end up with someone with
little or no experience in freight invoice auditing or they are not audited at all. Auditing freight bills is not
seen as a priority at most companies. With no audit and charge-back process this added cost filters to the
bottom line and erodes margin as well as inflating transportation spend compared with what was
budgeted.

Activity Questions Description Mark

Explain the role of a freight forwarder in disbursing the items on behalf of
9 5
the organization to be recovered in the invoicing process

 Freight Forwarders: The Role of Freight Forwarders

 Even if you have never heard the term before, if you are preparing to send a large cargo overseas,
then you will automatically have to deal with a freight forwarder. A freight forwarder is a company that
takes care of the logistics involved with large shipments. Freight forwarders are located all over the world
and vary in size depending on the market they target. Many large shipping companies will have their own
freight forwarding department so that they do not have to rely on an outside company to handle their
shipments. Among the various duties you can expect your freight forwarder to fulfill they are generally
also responsible for researching and planning the best route and method of shipment for your goods. They
will arrange to have the goods packaged properly, taking into account such things as the nature of the
shipment, the climate, terrain, weight and the cost involved. A freight forwarder is also in charge of
negotiating all of the contracts, transportation and handling costs involved in the shipment of your goods.
They are responsible for taking care of all the pertinent paperwork and preparing the proper documents to
have your belonging cleared through customs. They will also ensure that the correct insurance
requirements are met and that the shipment complies with the regulations of the country to which they
goods are being sent.

If you have a big shipment of goods to move overseas, the convenient thing about hiring a freight
forwarder to handle your move is that they will also contact third parties in order to move your shipment

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should it require additional forms of transport upon arrival in the new destination. So, for instance, if your
goods arrive in the destination country, but then need to be flown inland to the final address, the freight
forwarder will arrange for the goods to be unloaded from the ship, transported to an air freight company
and flown to the final destination. Freight forwarders take care of every aspect of your shipment. In the
eventuality that something goes wrong with the shipment of your goods, your freight forwarder will also
help you to file a claim. Furthermore, they can arrange it so that they handle all the payments involved in
the shipment of your goods so that all you have to do is pay one person – them. Such an arrangement is
highly convenient because it means that you have only to deal with your freight forwarder and no one
else. Freight forwarders are a convenient and highly practical way of ensuring the safe, efficient and well
organized overseas shipping of your goods and/or belongings. Whether you are company looking to send
your product to another country or an individual needing assistance with an international relocation,
engaging the services of a freight forwarder is the smartest way for you to get the best pricing, best route
and best method of shipment for your goods

Activity Questions Description Mark

10 List Some advantages of self-billing 5

 Some advantages of self-billing

 Putting in place a self-billing arrangement with your suppliers can bring certain advantages for
your business:
 it can save time and money - you can send self-billed invoices electronically so long as you can
set up suitable systems
 purchase invoices are produced to a standard format, making life easier for your accounts
department
 you retain control of how much you're invoiced for - this can be helpful if your business is
responsible for determining the value of the goods or services it receives
 flexibility - you can outsource the production of the self-billing invoices to a third party if you
want to
 Your suppliers don't have to be based just in the UK. You can self-bill businesses in other EU
countries or in countries outside the EU.
 Advantages for suppliers
 If you're a supplier, entering into a self-billing agreement with your customers can be helpful for
your business because:
 your customer is responsible for making sure that the VAT details on the invoices are correct

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  as part of the agreement with your customer you may be able to specify when you'll receive

payment - this can help with your cash flow

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