COLLEGE DEPARTMENT

MATHEMATICS, SCIENCE AND TECHNOLOGY

Prelim- Module 1
Part 1: Content Areas of Mathematics
Numbers: It’s Basic Operations and their Business Applications
I. FOUR FUNDAMENTALOPERATIONS
A. Addition of Whole Number
Addition is the operation of combining two or more quantities in order to obtain another quantity
called the sum. Addends are the quantities added.


Principles of Addition:
1. Commutative Principle- the order in which you add the addends does not affect the sum.
Example: 3+4=4+3
2. Associative Principle- The principle which permits the grouping of the addends in any
manner without changing the value of the sum.
Exmaple: (2+5)+6=2+(5+6)
3. Identity Principle- Adding zero to a number gives the same number.
Example: 7+0=7
B. Subtraction of Whole Numbers
Subtraction is the process of finding the difference between two numbers. B subtraction, we find
out how much must be added to one number to equal to one another.
Example: Subtracting 12 from 36 leaves 24.

36 36 is the minuend, the larger number from which the smaller number is taken. 12
12 is the subtrahend, the number subtracted. 24 is the difference. The minus sign (-)
indicate the operation subtraction.
C.
Multiplication of Whole Numbers
Multiplication is a short method of adding a number to itself given number of times.
Example: 4 times 10 means, 10+10+10+10, or 40.
Generally, this is written
10
X 4 or 10x4=40

10 is then multiplicand, the number multiplied

4 is the multiplier, the number indicating how many times the multiplicand is taken
40 is the product or result. And the sign of the multiplication is x; it is read “times”.

Principles of Multiplication
1. Associative Law- The principle which states that when three or more numbers are to be
multiplied, the grouping of the numbers does not affect the product.
Example: (2x5)x6=2x(5x6)
2. Commutative Law- The order in which we multiply the factors does not affect the product.
Example: 6x8=8x6
3. Identity Element- Multiplying 1 to a number gives the same number. Therefore, 1 is the
identity element of multiplication.
Example: 7x1=7
4. Zero Principle of Multiplication- When a number is multiplied by zero, the product is always
0.
Example: 9x0=0
D. Division of Whole Numbers
Division is a process of separating and dividing a number into a required number of equal parts.
The mechanics of division consist of the following:

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 COLLEGE DEPARTMENT

Example: Divide 159 by 3. Written 159÷ 3.

53 quotient
Divisor 3 159 dividend
15
9
9
0

The sign of division is ÷ ; it is read as “divided by”.

 Principles of Division
1. When a number is divided by itself, the quotient is always 1.
Example: 36÷ 36=1
2. Dividing a number by 1 does not change the number.
Example: 36÷ 1=36

3. Zero can never be used as a divisor.

4. In dividing 0 by a number, except 0 the quotient is always 0.
5. If the dividend and the divisor are multiplied or divide by the same number, the quotient is
not changed.
Example: 18÷ 9=2
12 x 2 36
= =2
9 x 2 18
18÷ 3 6
= =2
9÷ 3 3
E. Applications of Addition and Subtraction
Addition and subtraction are basic tools used in all business transactions such as: finding totals,
making cash budgets, purchases, inventory of stocks and likes; also a way of determining profits losses
and balances.
 Cash Budgets
The plan for the use of one’s money.
Formulas:
Beginning balance + estimated cash receipts=total cash available
Total cash available – estimated cash payments= ending balance
Example:
For the week of May 8 to May 14, the cash budget of Torres family showed a May 8
balance P940.65. Cash receipts were estimated at P2,900 and cash payment at P2,785.80.
What was the estimated cash balance for the end of the week?
Solution:
P 940.65 - beginning balance
P2, 900 - estimated cash receipts
3, 840.65 - total cash available
-2, 785.80 - estimated cash payments
1, 054.85 - ending balance
 Bank Deposits and Withdrawals
Formula:
Bank Accounts
a. Savings Account:
Previous balance+deposits=total amount
Total amount-withdrawals =new balance
b. Current accounts:
Previous balance-checks issued=new balance
New balance+ deposits= total amount
Example:
Lira had P14, 500.00 on July 1 in her saving account. She deposited P25,000 on April
10 and withdrew P12, 600 on April 14, how much was left in her bank account?
Solution:
14,500 - previous balance
+ 25,000 - deposits
39,500 - balance
-12,600 - withdrawals

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 COLLEGE DEPARTMENT
P26,900 - new balance
 Cash Book
Formulas:
Beginning balance + receipts=total cash available
Total cash available + payments= ending balance
Example:
Mr. Abana’s checkbook for March showed the total receipts column as P12,620.50; the
payment column as P9,080.70 and the balance on March 1 was P2,790.40. Find the March 31
balance.
Solution:
P 2, 790.40 - beginning balance
+ 12, 620.50 - receipts
P 15, 410.90 - total cash available
- 9, 080.70 - payments
P 6,330.20 - ending balance
 Cash Registers, cash Receipts and Cash Payout
Formulas:
Original amount + cash receipts = total cash available
Total cash available – cash payouts= balance
Example:
Lina owns a grocery store. She placed P700 worth of coins in her cash register on the
morning of March 17. At the end of the day, the cash registered tape showed that she had taken
in P12,345.20 and had paid out P960.00. When she opened the cash drawer, the amount was
P12,081.50. Was this over or short? By how much?
Solution:
P 700 - original amount
+ 12, 345.20 - cash receipts
13, 045.20- total cash
- 960.90- cash payouts
12, 084.30- balance
- 12, 081.50- actual amount
P 80.80- short
 Inventory Problems
Inventory
The complete listing of goods, stocks or merchandise on hand made each year by the
store owner or merchandizer.
Formulas:
Beginning inventory + purchases = available goods for sale
Available goods for sale – ending inventory = cost of goods sold
Total sales – cost of goods sold= gross profit
Gross profit – operating expenses= net profit
Example:
The inventory of a bookstore on January 1 was P32,560.20 and on July of the same
year it was P23,984.69. The total sales for the 6-month period were P54,042.79 while the total
purchases amounted to P 19, 923.65. (a) Find the cost of goods sold, (b) gross profit, (c) net
profit.
Solution:
P 32, 560.20 - beginning Inventory 54,042.79 - total sales
+ 19, 923.35 - purchses - 28,498.86 - cost of goods sold
52,483.55 - available goods for sale 25,543.23 - gross profit
-23,984.69 - ending inventory - 11,949.65 - operating expenses
P28,498.86 - cost of goods sold P 13,594.28 - net profit
 Selling Price
Formulas:
Cost of good + desired profit = selling price
Gross sales + returns = net sales
Examples:
Dave, a used-car dealer, buys a car for P180,000. At what price should he sell it
if he desires a profit of P30,000?
Solution:
P 180,000 - cost of goods
+ 30,000 - desired profit
P210,000 - selling price

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 COLLEGE DEPARTMENT

EXERCISES
Name: ____________________________________ Rating:_________________
Course:_____________________________ Date:__________________
General directions: Use intermediate pad for your answer.
I. Arrange vertically and add.
1. 67+38+25+12+15+65+77+72
2. 524+617+543+842+665+530
3. 551+373+572+337+882+645
4. 2,642+6,328+2,170+3,658+9,212+1,250
5. 29,691+72,415+51,345+15,434+10,310
II. Subtract the following:
1. 34,395 88,516 413,671 125,119
22,167 57,327 99,597 77,432

2. 23,674 46,948 86,470 54,687

12,453 24,297 72,786 22,973

3. 415,697 21,679 413,921 336,709

212,388 19,438 72,786 119,629

III. Replace N with a numeral that makes the sentence true.

1. 102 – N =350 _____________________
2. 492 – N =2,152 _____________________
3. 1,498 – N= 8,753 _____________________
4. 21,462 – N = 8,765 _____________________
5. P9,746 – N = P1,084 _____________________
6. P29,117 – N = P16,981 _____________________
7. N -568 = 212, 130 _____________________
8. N – 1,486 = 2,092 _____________________
9. N – P8,405 = P3,275 _____________________
10. N – P11,678 = P8,415 _____________________

IV. Find the product.

1. 497 2. 284 3. 615 4. 725 5. 564
326 962 392 283 119
V. Find the quotient.
1. 178÷ 24
2. 296÷ 38
3. 15,672÷ 12
4. 28,492÷ 28
5. 134,716÷ 260
VI. Solve the following problems.
1. A house and lot was bought for P14,435,000.00 and was later sold for P17,000,000.00. how
much profit was made in the sale?
2. An employee’s salary is P192,000.00 a year. At this rate, how much does he earn in 7 months?
3. A shoe repair shop’s average daily earnings were P250.00. find the total earnings of the shop in
25 days.
4. Mrs. Legaspi bought 3 boxes of candies at P17.80, 5 boxes at P16.95, and 6 boxes at 17.20.
what is the average price per box?
5. A bag dealer buys 15 bags for P2,400. At what price must she sell each bag if she wishes to
make an gross profit of P525 on the entire lot?

VII. Find the equivalent measures.

1. 15.25m = _____km
2. 896 cm = _____m
3. 250 mm= _____cm
4. 3.4 km = _____dm
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 COLLEGE DEPARTMENT
5. 48 dm = ______mm
6. 128.3 km =____m
7. 12.35m =____dm
8. 7 ½ cm =____m
9. 12m = ____cm
10. 18 ¾ km =_____cm
11. 40 kiloliters=____liters
12. 365 deciliters=____dekaliter
13. 57 liters =______deciliter
14. 306 liter =______dekaliter
15. 1056 centiliters = ____liters
16. 12kg= _____g
17. 3680g=____hg
18. 15.2kg =____cg
19. 27 m.t.=_____kg
20. 2 m.t. =_____kg
VIII. Solve the following problems.
1. Aling Cora has roll of wire 12 m long. She cut in into 20 cm pieces of tying her orchids, how
many pieces did she get?
2. A jeep covers 6 meters in one second. How many kilometers will it go in 4200 seconds?
3. A lot 420m long and 375 m wide at P250,000,000.00 per hectare. Find its cost.
4. If 25 grams of rice are wasted each day by a person, how many kilos are wasted in 5 years?
5. A kilo of pork costs P130. How much I pay for 800 grams?

5|Page SHIERA S. SIMBAJON, LPT -INSTRUCTOR