MATHEMATICAL LITERACY

PAPER 1 REVISION LESSON

TERM 2 2025

PRESENTER: MS TG MALEDU

“Let’s Grow North West Together”

 SCOPE FOR THE QUARTERLY TEST
• MARKS = 100 TIME = 2 HOURS
TOPICS
FINANCE DATA HANDLING
• Financial Documents • Developing questions
• Taxation • Collecting Data
• Tariff system • Classifying and Organising Data
• Income, expenditures, profit / loss • Summarising data
and budget
• Cost and selling Price

• PROBABILITY
 DATA
HANDLING
 Data Handling Process
Pose a
question

Collect
data
Represent Analyse and
data Interpret data

Organise
data
Summarise
data
 DEVELOP A QUESTION
• The question must be clear and free of biases and
ambiguity.

• Data bias occurs when an information set is inaccurate and

fails to represent the entire population.

• Ambiguity means the phrasing is unclear, vague, or open to

multiple interpretations.
 Data collection Methods & Instruments
• Population – refers to the entire group that you want to draw conclusions
• Interview about.
• Observations
• Sample – is a representative part / piece of the population.
• Surveys

• Experiment

• Questionnaire

• Social media

• Checklist

• Data base

• Recording sheet
 Classifying data and Organising data

Categorical
(Qualitative) Discrete
DATA (Data obtained from
Numerical counting)
(Quantitative) Continuous
(Data obtained from
measurement)
 Discrete Continuous
(Data obtained from (Data obtained from
counting) measurement)

Examples Examples
• Number of Facebook likes • Weight of a person
• Number of learners in the class • Water temperature
• Number of eggs in the basket • Speed of the car
 Arranging Data

• Ascending order – from smallest to biggest

• Descending order – from biggest to smallest

Use the information from the table below on the heights of ALL the players to complete the frequency table below.
7s RUGBY TEAM : PLAYER INFORMATION – Team A
Age (years) Height (m) Mass (kg) BMI
Player 1 16 1,85 62 18,16
Player 2 18 1,75 72 23,51
Player 3 17 1,65 65 23,9 Height (in m) Tally Frequency
Player 4 18 1,7 72 24, 9 1, 5 – 1, 62
Player 5 16 1,62 68 24,98 1, 63 – 1, 75
Player 6 15 1,56 66 27,1
1, 76 – 1, 85
Player 7 16 1,5 65 28,89
1, 86 and taller
7s RUGBY TEAM : PLAYER INFORMATION – Team B TOTAL
Age (years) Height (m) Mass (kg) BMI
Player 1 17 1,58 63 25,2
Player 2 18 1, 89 69 19,32
Player 3 16 1,55 53 22,1
Player 4 17 1,66 81 BMI
Player 5 18 1, 96 80 20,8
Player 6 17 1, 86 74 21, 39
Player 7 17 1, 85 63 17, 82
Use the information from the table below on the heights of ALL the players to complete the frequency table below.
7s RUGBY TEAM : PLAYER INFORMATION – Team A
Age (years) Height (m) Mass (kg) BMI
Player 1 16 1,85 62 18,16
Player 2 18 1,75 72 23,51
Player 3 17 1,65 65 23,9 Height (in m) Tally Frequency
Player 4 18 1,7 72 24, 9 1, 5 – 1, 62
Player 5 16 1,62 68 24,98 1, 63 – 1, 75
Player 6 15 1,56 66 27,1
1, 76 – 1, 85
Player 7 16 1,5 65 28,89
1, 86 and taller
7s RUGBY TEAM : PLAYER INFORMATION – Team B TOTAL
Age (years) Height (m) Mass (kg) BMI
Player 1 17 1,58 63 25,2
Player 2 18 1, 89 69 19,32
Player 3 16 1,55 53 22,1
Player 4 17 1,66 81 BMI
Player 5 18 1, 96 80 20,8
Player 6 17 1, 86 74 21, 39
Player 7 17 1, 85 63 17, 82
Ascending order
 Summarising data
Mean/Average
(Sum of values
divided by the Range
number of values)
(Maximum value –
Minimum value)

Median Measures of Spread /

Measures of Central Dispersion
Tendency (Middle value in an
arranged data set)
Inter-quartile
Range
Mode
(Q3 – Q1)
(The most appearing
value in a data set)
 Summarising data
MEAN/AVERAGE
Mean/Average
Advantage: Uses all values in the data set.
(Sum of values
divided by the Disadvantage: Mean is affected by outliers.
number of values)

MEDIAN
Median Advantage: Not affected by outliers.
Measures of Central
Tendency (Middle value in an Disadvantage: Doesn’t use all the values in the
arranged data set)
data set.

MODE
Mode
Advantage: Useful for categorical data
(The most appearing
value in a data set) Disadvantage: There may be no mode or
multiple modes.
 Measures of Central Tendency
65 55 89 56 35 14 56 55 87 45 92

𝑆𝑢𝑚 𝑜𝑓 𝑎𝑙𝑙 𝑣𝑎𝑙𝑢𝑒𝑠

𝑀𝑒𝑎𝑛 =
𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑎𝑙𝑙 𝑣𝑎𝑙𝑢𝑒𝑠

65 + 55 + 89 + 56 + 35 + 14 + 56 + 55 + 87 + 45 + 92
=
11

649
=
11

= 59
 Measures of Central Tendency

ODD Numbered Data Set

65 55 89 56 35 14 56 55 87 45 92

14 35 45 55 55 56 56 65 87 89 92
Median = 56

EVEN Numbered Data Set

14 35 45 55 55 56 56 65 87 89
55 + 56
𝑀𝑒𝑑𝑖𝑎𝑛 =
2

= 55,5
 Measures of Central Tendency

14 35 45 55 55 56 56 65 87 89 92
Mode = 55 and 56

14 35 45 55 55 56 56 56 87 89 92
Mode = 56

14 35 45 50 55 56 58 59 87 89 92
Mode = No mode
 MODE
The value that appears the most in the data set

Modal class interval

 Measures of Spread / Dispersion

14 35 45 55 55 56 56 65 87 89 92

Range = 92 – 14

= 78
 INTER-QUARTILE RANGE
48 58 48 62 40 58 57 31 60 55 66 58 56
Q1 Q2 Q3

31 40 48 48 55 56 57 58 58 58 60 62 66

IQR = Q3 – Q1
Q2 = 57
= 59 – 48
= 11
 INTER-QUARTILE RANGE

Q1 Q2 Q3

31 40 48 48 55 56 57 58 58 58 60 62

IQR = Q3 – Q1
= 58 – 48
= 10
 INTER-QUARTILE RANGE

Q1 Q2 Q3

31 40 48 48 55 56 57

IQR = Q3 – Q1
= 56 – 40
= 16
IQR = Q3 – Q1 Range = Max value – Min value
= 28 – 22 = 31 – 18
=6 = 13
 (EC/JUNE2021)

C = 222 + 103 + 95 + 154 + 123 + 75

A = 222 – 121
= 772
= 101
B = 123 – 59
C = 406 + 101 + 95+ 78 + 59 +33
= 64
= 772
B = 406 – 121 – 103 – 76 – 42
= 64
 64
101
772

Trend: The number of male learners is decreasing from Grade 8 to Grade 12.

Reason: Male learners drop out of school.

Male learners fail the grades.

1.2 Use the table to describe
the trend in SA's GDP for the
period 2011 to 2019.

Answer:
• The SA GDP decreased
from 2011 to 2016.
• Increased from 2016 to
2018.
• Started decreasing from
2018 to 2020.
 64
101
772

772
𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑡𝑒𝑎𝑐ℎ𝑒𝑟𝑠 =
35

= 22,057
 22

Statement is not valid

 64
101
772

121 + 103 OR
𝑃 𝐹𝑒𝑚𝑎𝑙𝑒, 𝐺𝑟𝑎𝑑𝑒 8 𝑜𝑟 9 = × 100
772 ➔ADD THE PROBABILITIES

= 29,0155
AND
 29% ➔ MULTIPLY THE PROBABILITIES
The monthly salaries of the 16 people who work in the technical department are listed in the
table below. The currency is Rand.
TABLE 1: The monthly salaries of 16 people
34 720 17 482 9 800 A
13 550 21 650 11 200 17 482
16 245 14 837 13 420 10 000
8 400 12 996 B 15 400

1.1 A represents the lowest salary. B is lower than R32 000. The range of this salary set is
R28 020. Determine the value of A.

Range = Highest – Lowest

28 020 = 34 720 – A
A = 34 720 – 28 020
A = 3 300
 TABLE 1: The monthly salaries of 16 people
34 720 17 482 9 800 A3 300
13 550 21 650 11 200 17 482
16 245 14 837 13 420 10 000
8 400 12 996 B 15 400
1.2 The mean salary is R14 702. Calculate the value of B. Show all steps.
• Add all the values
𝑆𝑢𝑚 𝑜𝑓 𝑎𝑙𝑙 𝑣𝑎𝑙𝑢𝑒𝑠
𝑀𝑒𝑎𝑛 = ➔ 220 482
𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑎𝑙𝑙 𝑣𝑎𝑙𝑢𝑒𝑠
• Multiply the given Mean with the number of values
220 482 +𝐵
14 702 = ➔ 14 702 x 16
16
• Subtract the sum of values from the given mean
14 702 x 16 = 220 482 + 𝐵 ➔ 235 232 – 220 482
235 232 = 220 482 + B • If more than one unknown, divide with the number
NB EXAMPLE: (If we had TWO Bs)
235 232 – 220 482 = B B=
14 750
2
14 750 = B B = 7 375
The monthly salaries of the 16 people who work in the technical department are listed in the
table below. The currency is Rand.
TABLE 1: The monthly salaries of 16 people
34 720 17 482 9 800 A 3 300
13 550 21 650 11 200 17 482
16 245 14 837 13 420 10 000
8 400 12 996 B 15 400
1.3 Determine the median salary.

Arranged data set

3300 8400 9800 10000 11200 12996 13420 13550 14750 14837 15400 16245 17482
17482 21650 34720

13 550+14 750
𝑀𝑒𝑑𝑖𝑎𝑛 =
2
= 14 150
The monthly salaries of the 16 people who work in the technical department are listed in the
table below. The currency is Rand.
TABLE 1: The monthly salaries of 16 people
34 720 17 482 9 800 A 3 300
13 550 21 650 11 200 17 482
16 245 14 837 13 420 10 000
8 400 12 996 B 15 400

1.4 Which measure of central tendency gives a better summary of the salaries in the technical
department? Substantiate your answer.

o The Median.
o The Mean is affected by the outlier of R34 720.
 Finding the missing value
• The box-and-whisker diagrams representing the percentage achieved in the exam of
the two Mathematical Literacy Grade 12 classes consisting of 26 learners each are
shown below:

Determine the missing value X, by reading the

median value from the box-and-whisker plot.

2 𝑚𝑖𝑑𝑑𝑙𝑒 𝑣𝑎𝑙𝑢𝑒𝑠
𝑀𝑒𝑑𝑖𝑎𝑛 =
2
53,3+𝑋
60 =
2
60 × 2 = 53,3 + 𝑋
120 − 53,3 = 𝑋
66,7 = 𝑋
 Finding the missing value
66,7
• The box-and-whisker diagrams representing the percentage achieved in the exam of the two
Mathematical Literacy Grade 12 classes consisting of 26 learners each are shown below:

Calculate the missing value H, if the mean

percentage mark of Class A is 57,1

𝑠𝑢𝑚 𝑜𝑓 𝑣𝑎𝑙𝑢𝑒𝑠
𝑀𝑒𝑎𝑛 = 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑣𝑎𝑙𝑢𝑒𝑠
1 410,9+𝐻
57,1 = 26
57,1 x 26 = 1 410,9 + H
1 484,6 = 1 410,9 + H
1 484,6 – 1 410,9 = H
73,7 = H
 Finding the missing value
66,7 73,7
• The box-and-whisker diagrams representing
the percentage achieved in the exam of the
two Mathematical Literacy Grade 12 classes
consisting of 26 learners each are shown
below:
Compare the Inter Quartile Ranges (IQR) of Class A
and Class B.

IQR Class A = Q3 – Q1
= 80 – 30
= 50

IQR Class B = Q3 – Q1
= 70 – 20
= 50
The IQR for Class A and Class B are the same.
 Interpreting the Box-and-Whisker Plot
• The box-and-whisker diagrams representing the percentage achieved in the exam of the two
Mathematical Literacy Grade 12 classes consisting of 26 learners each are shown below:

• What percentage of learners scored between 20

and 30 in Class A?

Answer = 25%

• Determine the number of learners who scored

marks that are less than 3rd quartile.

75
𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑙𝑒𝑎𝑟𝑛𝑒𝑟𝑠 = × 26
100
= 19,5
≈ 20 𝑙𝑒𝑎𝑟𝑛𝑒𝑟𝑠
 INTER-QUARTILE RANGE
The interquartile range for the top 10 vehicles sold in South Africa is 7 669 and the value
of Quartile 1 is 11 408.

Calculate the value of the upper quartile.

IQR = Q3 – Q1

7 669 = Q3 – 11 408

7 669 + 11 408 = Q3

19 077 = Q3
KNOWING YOUR GRAPHS

BAR GRAPH
KNOWING YOUR GRAPHS

HISTOGRAM
 REPRESENTING DATA

DOUBLE BAR GRAPH HORIZONTAL BAR GRAPH

 KNOWING YOUR GRAPHS
STACKED BAR GRAPH
CAR SALES RECORD
120

100

80

60

40

20

0
Toyota Hyundai Ford Isuzu
Passenger cars New commercial vehicles Medium commercial vehicles
REPRESENTING DATA
BROKEN LINE GRAPH
REPRESENTING DATA
SCATTER PLOT GRAPH
 REPRESENTING DATA
PIE CHART
Blood group distribution among babies born at Green Park
Hospital in 2021
Type A
16%

Type O
Type B 48%
20%

Type AB
16%
 Box and Whisker Plot

Q1 Q2 Q3
Lower quartile Median Upper quartile
Minimum Maximum

Outlier

Inter-quartile Range
Range
 SCATTER PLOT

• Learner H

• The marks for both Task 1 and Task 2 are much lower compared to the other
learners.
SCATTER PLOT
SCATTER PLOT
 GROWTH CHART

“Let’s Grow North West Together”

Write down the average weight
of a 12 year old boy.

41 kg
Write down the average height
of a 12 year old boy.

149 m
A 13 year old boy weighs 42
kg. Between which two
percentile graphs does the
boy’s weight-for-age ratio lie?

Between 25th and 50th

percentile
A 14 year old boy has weight-for-age
ratio and height-for-age ratio which
lies on the 75th percentile. Calculate
his BMI and classify high weight
status. You may use the following
formula:
𝑊𝑒𝑖𝑔ℎ𝑡 (𝑘𝑔)
𝐵𝑀𝐼 =
ℎ𝑒𝑖𝑔ℎ𝑡 (𝑚2 )

Weight = 58 kg
Height = 1,69 m
58
𝐵𝑀𝐼 =
1,692
= 20,307
≈ 20,3 𝑘𝑔/𝑚2
 FINANCIAL DOCUMENTS
• Examples of Financial Documents • POSSIBLE QUESTIONS

– Invoice • Definition of terms (CONTEXT)

– Quotation • Acronyms (UIF, PAYE, VAT, SARS)

– Till slip • Identifying the name of the person,

– Bank statement company, Tax Number

– Pay slip / Salary advice • Calculating the missing value

• VAT Calculations
 UIF – Unemployment Insurance Fund
• Employee pays 1% of their Gross Salary
• Employer pays same amount as the employee
• Total contribution (2%) paid by the employer to SARS

• BENEFITS OF PAYING OR CONTRIBUTING TOWARDS THE UIF

• It provides short-term financial relief to workers facing unemployment, illness,

maternity, and assists the dependants of deceased contributors.

• UIF CEILING AMOUNT

• R17 712 (Monthly)
• R212 544 (Annually)
 Taxation - VAT
• VAT – Value Added Tax

• Charged at a Standard Rate of 15% in South Africa

• Zero-rated items – Things that you do not pay VAT on. E.g. Basic food stuffs
(brown bread, maize meal, samp, mealie rice, rice, vegetables, fruit, vegetable oil,
milk, eggs, etc), paraffin, goods that are subject to fuel levy (petrol and diesel)

• VAT exclusive price – The price before VAT is added = 100%

• VAT inclusive price – The price after VAT is added = 115%

 VAT Calculations
VAT I n c l u s i v e = VAT E x c l u s i v e + VAT A m o u n t
1 1 5 = 1 0 0 + 1 5

VAT EXCLUSIVE = 100 VAT EXCLUSIVE = 100 VAT INCLUSIVE = 115

115
Multiply by 100
100 Multiply by 15 15
115 Multiply by Multiply by
OR OR
100 115
Multiply by 1,15 Divide by 1,15

VAT INCLUSIVE = 115 VAT AMOUNT = 15 VAT AMOUNT = 15

Mrs Jones bought a jacket on 24 November 2023, on Black Friday. The cost of the jacket is
shown below.

BOYS JACKET
Was: R499,00 (VAT incl.)
Now: R336,75

Determine the VAT exclusive amount of the original bomber jacket price.
100 VAT exclusive = R499 ÷ 1,15
VAT exclusive = × 𝑅499
115
= R433,913
= R433,913
 R433,91
 R433,91
 VAT – Value Added Tax

Use calculations to show how the VAT amount of R9,62 was determined.

VAT SUMMARY
SOLUTION
Description NET VAT TOTAL 15
* Non Vat 89,43 0,00 89,43 VAT Amount = × 𝑅64,13
100
VAT 64,13 9,62 73,75
VAT TOTALS 153,56 9,62 163,18 = R9,62
 Exchange Rate

KE A LEBOGA!
THANK YOU!
 EXCHANGE RATE
TERMINOLOGY
• Exchange rate – The value of one currency in terms of the value of another
country.
• The rate at which one country’s currency can be traded for another country’s
currency.
Strength of the currency
Weak currency – It is worth less than another country’s currency.
E.g. R1 = 0,058 US$
The Rand is weaker than the Dollar

R1 0,058$
Strong currency – It is worth more than another country’s currency.
R1 = 3,71 Mozambican metical
The Rand is stronger than the Mozambican metical

1
MZM 1
1
R1 MZM
0,71
MZM
 EXCHANGE RATE
Mandla’s mother, who lives in England, stated that she wants to invest 5 000 British Pound in
Mandla’s new business venture. TABLE 1 shows the exchange rate on 24 May 2022.

TABLE 1: CURRENCY CONVERSION FACTORS

CURRENCY UNITS PER ZAR ZAR PER UNIT
American dollar ($) 0,063521 15,8042
British pound (£) 0,051705 19,3405
[Adapted from www.x-rates.com]

Use TABLE 1 to answer the questions that follow.

1. Write down the exchange rate between the British Pound (£) and the South African Rand
(ZAR).

£0,051705 = R1 R19,3405 = £1
 EXCHANGE RATE
TABLE 1: CURRENCY CONVERSION FACTORS
CURRENCY UNITS PER ZAR ZAR PER UNIT
American dollar ($) 0,063521 15,8042
British pound (£) 0,051705 19,3405
[Adapted from www.x-rates.com]
2. Determine the South African Rand (ZAR) value of the £5 000 his mother wants to invest.

£0,051705 = R1 R19,3405 = £1
£5 000 = ? ? = £5 000
5 000 5 000
?= ×1 ?= × 19,3405
0,051705 1
= R96 702,44657 = R96 702,50
 R96 702,45
 INFLATION
A measure in the general increase of prices of goods and services over a period of time.

• OLD PRICE + INFLATION AMOUNT = NEW PRICE

• 100 + 5,6 = 105,6
𝑊ℎ𝑎𝑡 𝑦𝑜𝑢 𝑤𝑎𝑛𝑡
• × 𝑅𝑎𝑛𝑑 𝑝𝑟𝑜𝑣𝑖𝑑𝑒𝑑
𝑊ℎ𝑎𝑡 𝑦𝑜𝑢 ℎ𝑎𝑣𝑒
105,6
• 𝑁𝐸𝑊 𝑃𝑅𝐼𝐶𝐸 = × 𝑅𝑎𝑛𝑑 𝑝𝑟𝑜𝑣𝑖𝑑𝑒𝑑
100
100
• 𝑂𝐿𝐷 𝑃𝑅𝐼𝐶𝐸 = × 𝑅𝑎𝑛𝑑 𝑝𝑟𝑜𝑣𝑖𝑑𝑒𝑑
105,6
5.3.1 As the years increase, the
inflation rate increased.

5.3.2
End of 2023
100
= × 5 000 000
108
= 4 629 629,62962963
4 629 629,63

End of 2022
100
= × 4 629 629,63
107,5
= 4 306 632,214
 4 306 632,21 rupees
Calculate how much a car will cost in 2024 if it was R150 000 at the end of 2021.

107
2022 = × 𝑅150 000
100
= R160 500

107,5
2023 = × 160 500
100
= R172 537,50

108
2024 = × 𝑅172 537,50
100
= R186 340,50
 INTEREST RATE

Mrs Mvundla invested R150 000 in a bank at the end of 2021. The interest will be
compounded annually according to the interest rates shown in the table above. Determine
how much money Mrs Mvundla will have in her account at the end of 2023.

7
2022 = R150 000 + 𝑅150 000 × ×1
100
= 𝑅150 000 + 𝑅10 500
= 𝑅160 500 Hence, calculate the interest she will earn
from this investment.
7,5
2023 = R160 500 + 𝑅160 500 × ×1
100 Interest = R172 537,50 – R150 000,00
= 𝑅160 500 + 𝑅12 037,50 = R22 537,50
= 𝑅172 537,50
 PERCENTAGE CHANGE
𝑁𝑒𝑤 𝑎𝑚𝑜𝑢𝑛𝑡 −𝑂𝑙𝑑 𝑎𝑚𝑜𝑢𝑛𝑡
• 𝑃𝑒𝑟𝑐𝑒𝑛𝑡𝑎𝑔𝑒 𝑐ℎ𝑎𝑛𝑔𝑒 = × 100%
𝑂𝑙𝑑 𝑎𝑚𝑜𝑢𝑛𝑡

𝐹𝑖𝑛𝑎𝑙 𝑎𝑚𝑜𝑢𝑛𝑡 −𝑃𝑟𝑖𝑛𝑐𝑖𝑝𝑎𝑙 𝑎𝑚𝑜𝑢𝑛𝑡

• 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡 𝑟𝑎𝑡𝑒 = × 100%
𝑃𝑟𝑖𝑛𝑐𝑖𝑝𝑎𝑙 𝑎𝑚𝑜𝑢𝑛𝑡
 Compounding Periods
Annually / Yearly / Per annum Monthly
✓ 1 calculation for each year ✓ 12 calculations in a year
✓ i.e. if its for 3 years, there will be 3 o Multiply the Interest Rate by
1

calculations OR
12

o Divide the Interest Rate by 12

Half-yearly / Semi-annually / Bi-annually
✓ 2 calculations in a year Every 7 months
o Multiply the Interest Rate by
6 ✓ Divide the period (in months) by 7
12
to determine the number of
OR
calculations
o Divide the Interest Rate by 2 7
o Multiply the Interest Rate by
12
Quarterly
Weekly
✓ 4 calculations in a year 1
3 o Multiply the Interest Rate by
o Multiply the Interest Rate by 52
12 Daily
OR 1
o Divide the Interest Rate by 4 o Multiply the Interest Rate by
365
 TARIFFS
Tariff is the cost per unit for services such as water, electricity, telephone and transport.

• WATER / ELECTRICITY TARIFFS

Number of kl in a step = Current Maximum – Previous Maximum

0–6 0–6 0–6 0 ≤𝟔 0–6 6

6 – 20 7 – 20 >6 - 20 > 0 ≤ 𝟐𝟎 6,1 – 20 14

20 - 40 21 - 40 > 20 - 40 > 20 ≤ 𝟒𝟎 20,1 – 40 20

 PRACTICE EXERCISE

0 ≤ 4,2 𝑘𝑙 4,2 kl

> 4,3 ≤ 7,35 𝑘𝑙 7,35 – 4,2 = 3,15 kl

> 7,36 ≤ 24,5 𝑘𝑙 24,5 – 7,35 = 17,15 kl

The table below shows the stepped water tariff rates (sliding scale) for residential
properties in Rustenburg.
Tariff Tariff
Domestic (Prepaid and
Step 2019/2020 2020/2021
Conversional meters) TOTAL
(INCL. VAT @ 15%) (INCL. VAT @ 15%)
1 Consumption 0kl to 12kl 13,3057 14,0242
2 Consumption 13kl to 25kl 14,0729 14,8328
3 Consumption 26kl to 40kl 16,8896 17,8016
4 Consumption 41kl to 60kl 21,3353 22,4874
5 Consumption above 60kl 24,2045 25,5115
• Calculate how much a household will pay in 2020/2021 for consuming 27,5 kl of water.

0 – 12 12kl x R14,0242 R168,2904

13 – 25 13kl x R14,8328 R192,8264
26 – 27,5 2,5 kl x R17,8016 R44,504
Total = R168,2904 + R198,8264 + R44,504
= R411,6208
 R411,62
The table below shows the stepped water tariff rates (sliding scale) for residential
properties in Rustenburg.
Domestic (Prepaid and Tariff Tariff
Step Conversional meters) 2019/2020 2020/2021
TOTAL (INCL. VAT @ 15%) (INCL. VAT @ 15%)
1 Consumption 0kl to 12kl 13,3057 14,0242
2 Consumption 13kl to 25kl 14,0729 14,8328
3 Consumption 26kl to 40kl 16,8896 17,8016
4 Consumption 41kl to 60kl 21,3353 22,4874
5 Consumption above 60kl 24,2045 25,5115

Calculate the VAT exclusive amount that was paid for the 27,5 kl of water used.

100
VAT exclusive = × 𝑅411,62
115
= 𝑅357,93
The table below shows the stepped water tariff rates (sliding scale) for residential
properties in Rustenburg.
Domestic (Prepaid and Tariff Tariff
Step Conversional meters) 2019/2020 2020/2021
TOTAL (INCL. VAT @ 15%) (INCL. VAT @ 15%)
1 Consumption 0kl to 12kl 13,3057 14,0242
2 Consumption 13kl to 25kl 14,0729 14,8328
3 Consumption 26kl to 40kl 16,8896 17,8016
4 Consumption 41kl to 60kl 21,3353 22,4874
5 Consumption above 60kl 24,2045 25,5115
Calculate the VAT amount added on the tariff of STEP 3 in 2019/2020.

15
VAT amount = × 𝑅16,8896
115
= 𝑅2,20299
≈ 𝑅2,20
 Domestic (Prepaid and Tariff Tariff
Step Conversional meters) 2019/2020 2020/2021
TOTAL (INCL. VAT @ 15%) (INCL. VAT @ 15%)
1 Consumption 0kl to 12kl 13,3057 14,0242
2 Consumption 13kl to 25kl 14,0729 14,8328
3 Consumption 26kl to 40kl 16,8896 17,8016
4 Consumption 41kl to 60kl 21,3353 22,4874
5 Consumption above 60kl 24,2045 25,5115

A family received a water bill of R411,62 in March 2021. Use the table above to
determine the amount of water they used, rounded to the nearest 𝑘ℓ.

0 – 12 12kl x R14,0242 R168,2904 Number of kl = R50,5032 ÷ R17,8016

13 – 25 13kl x R14,8328 R192,8264 = 2,837

Total = R168,2904 + R192,8264 Total = 12 + 13 + 2,837

= R361,1168 = 27,837
Balance = R411,62 – R361,1168  28 kl
= R50,5032
 TIPS TO APPROACH THE REVERSE
CALCULATION
• Amount paid and Tariffs must be the same (VAT Inclusive or VAT Exclusive)

• Calculate the amount used in the first step

• Keep checking your balance (Amount left after subtracting what you used in the
previous step(s))

• If not enough money left, calculate the total used and the remaining balance.

• Divide your balance with the Tariff for the next step

• Add the total amount used from all the steps calculated
 Part thereof….
• Rates are charged per kilometre or part thereof.
• (Even though it’s not a full kilometre, it will be charged as a
full kilometre.)

• 95,3 km will be charged for 96 kilometres

• 95,8 km will be charged for 96 kilometres
INCOME AND EXPENDITURE
• TABLE 1 below shows the distribution of revenue among the different government sectors in
South Africa for the period 2013/14 to 2017/18. Some values have been omitted.

• TABLE 1: DISTRIBUTION OF REVENUE AMONG THE DIFFERENT

GOVERNMENT SECTORS FOR THE PERIOD 2015/16 TO 2017/18

1. Calculate the missing value A, the provincial

allocation for 2016/17.

A A = R1 161,2 billion – R557,5 billion – R103,3

= R500,4 billion
 RATIO
• TABLE 1 below shows the distribution of revenue among the different government sectors in
South Africa for the period 2013/14 to 2017/18. Some values have been omitted.
• TABLE 1: DISTRIBUTION OF REVENUE AMONG THE DIFFERENT
GOVERNMENT SECTORS FOR THE PERIOD 2015/16 TO 2017/18
1. Calculate the revenue allocated to the local government
sector for the period 2017/18 if the distribution of
revenue among the different sectors was done
according to the following ratio:
Local : Provincial : National = 1 : 4,784 : 5,246

1. Total ratio = 1 + 4,784 + 5,246

= 11,03
1
𝐿𝑜𝑐𝑎𝑙 𝑠𝑒𝑐𝑡𝑜𝑟 = × 𝑅1 240,5 𝑏𝑖𝑙𝑙𝑖𝑜𝑛
11,03

= 𝑅112,466 𝑏𝑖𝑙𝑙𝑖𝑜𝑛
 R112,5 billion
 RATIO

Unit ratio … In the form 1:…

National : Local
862,3 : 167,7
1 : 0,19

Simplified Ratio

National : Provincial
49,0% : 41,5%
98 : 83
 Calculate the revenue allocated to the
provincial government sector for the
period 2024/25 if the distribution of
revenue among the different sectors
……. was done according to the following
ratio:

Provincial : National = 1 : 1,1801

1
Provincial = × 862,3
1,1801

= 730,7007881
 730,7
Cost Price + Profit = Selling price

Selling Price – Cost Price = Profit

Selling Price – Profit = Cost Price

Cost Price = 100% (Pure amount before adding profit)

Cost Price + Profit = Selling price

100% + 25% = 125%

𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒−𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒

𝑀𝑎𝑟𝑘 𝑢𝑝 = × 100%
𝐶𝑜𝑠𝑡 𝑃𝑟𝑖𝑐𝑒
 BREAK-EVEN ANALYSIS
Michelle is a Grade 12 learner who makes extra money by baking and selling scones once a week. She
spends an initial cost of R60 on electricity and transport. The cost price for ingredients is R4 per scone. She
sells each scone with a mark-up of 150% on the cost price.

Use the information and table

alongside to answer the questions
that follow.

1. Show that the selling price of a

scone is R10,00.

Selling price = Cost Price + Profit

150
Table below shows the number of scones backed, total expenses and = R4 + (R4 x )
100
total income
= R4 + R6
Number of scones 0 5 10 20 30 40 C 60 = R10
Total expenses in rand 60 80 100 A 180 220 260 300
Income in rand 0 50 B 200 300 400 500 600
 BREAK-EVEN ANALYSIS
Michelle is a Grade 12 learner who makes extra money by baking and selling scones once a week. She
spends an initial cost of R60 on electricity and transport. The cost price for ingredients is R4 per scone. She
sells each scone with a mark-up of 150% on the cost price.

1. Write down the formula for calculating Michael’s

expenses in the form:

Expenses = …

Expenses = R60 + (R4 x Number of scones baked)

Table below shows the number of scones backed, total expenses and
total income
Number of scones 0 5 10 20 30 40 C 60
Total expenses in rand 60 80 100 A 180 220 260 300
Income in rand 0 50 B 200 300 400 500 600
 BREAK-EVEN ANALYSIS
Michelle is a Grade 12 learner who makes extra money by baking and selling scones once a week. She
spends an initial cost of R60 on electricity and transport. The cost price for ingredients is R4 per scone. She
sells each scone with a mark-up of 150% on the cost price.

Calculate the missing values A, B and C

A = R60 + (R4 x 20)

= R140

B = 10 x R10
= R100
Table below shows the number of scones backed, total
expenses and total income
Number of scones 0 5 10 20 30 40 C 60
Total expenses in rand 60 80 100 A 180 220 260 300
Income in rand 0 50 B 200 300 400 500 600
 BREAK-EVEN ANALYSIS
Michelle is a Grade 12 learner who makes extra money by baking and selling scones once a week. She
spends an initial cost of R60 on electricity and transport. The cost price for ingredients is R4 per scone. She
sells each scone with a mark-up of 150% on the cost price.

Calculate the missing value C

Expenses = R60 + (R4 x No of scones)

R260 = R60 + (R4 x C)

R260 – R60 = R4 x C

𝑅200 𝑅4 ×𝐶
Table below shows the number of scones backed, total expenses and =
𝑅4 𝑅4
total income
Number of scones 0 5 10 20 30 40 C 60 50 = C
Total expenses in rand 60 80 100 A 180 220 260 300
Income in rand 0 50 B 200 300 400 500 600
 BREAK-EVEN ANALYSIS
Michelle is a Grade 12 learner who makes extra money by baking and selling scones once a week. She
spends an initial cost of R60 on electricity and transport. The cost price for ingredients is R4 per scone. She
sells each scone with a mark-up of 150% on the cost price.
Determine the number of scones
Michael needs to sell to break-even.
➔ 10 scones

Explain the meaning of the term Break-

even point in this context.
➔ Break-even point means that the
Table below shows the number of scones backed, total expenses cost and income for baking and selling
and total income 10 scones are equal.
Number of scones 0 5 10 20 30 40 50 60
Determine the minimum number of
Total expenses in rand 60 80 100 140 180 220 260 300
scones Michael needs to sell to start
Income in rand 0 50 100 200 300 400 500 600
making a profit.
➔ 11 scones
 Income and Expenditure for Scones business
700

600
Break-even point
500
Amount (in Rand)

400
PROFIT
300 LOSS

200

100

0
0 10 20 30 40 50 60 70
Number of Scones
Cost (in rand) Income (in rand)
Mr Mandla received three quotations for a 60-seater bus for a trip to Sun City. Their return
trip will be 148 km.
Quotation 1: Bro T’s Tours charges R25 per person.
Quotation 2: Jaco’s Transportation charges a R300 basic fee for hiring the bus and R5,50
per kilometre or part thereof.
Quotation 3: Big B’s Tours charges a R500 basic fee for hiring the bus and R6,50 per
kilometre, with the first 30 km free.

Question
1. Write an equation that gives the total cost of hiring the bus to the number of kilometres
travelled for each quotation.
Mr Mandla received three quotations for a 60-seater bus for a trip to Sun City. Their return
trip will be 148 km.
Question
1. Write an equation that gives the total cost of hiring the bus to the number of kilometres
travelled for each quotation.
Quotation 1: Bro T’s Tours charges R25 per person.

Cost = R25 x number of people

Quotation 2: Jaco’s Transportation charges a R300 basic fee for hiring the bus and R5,50
per kilometre or part thereof. VARIABLE
COST

Cost = R300 + (R5,50 x number of km travelled)

FIXED
COST
Mr Mandla received three quotations for a 60-seater bus for a trip to Sun City. Their return
trip will be 148 km.
Question
1. Write an equation that gives the total cost of hiring the bus to the number of kilometres
travelled for each quotation.
Quotation 3: Big B’s Tours charges a R500 basic fee for hiring the bus and R6,50 per
kilometre, with the first 30 km free.
VARIABLE
COST

Cost = R500 + R6,50 x (Number of km travelled more than 30 km)

FIXED FREE
COST KILOMETRES

Cost = R500 + R6,50 x (Number of km travelled – 30 km)

 INCOME TAX

Income tax is the normal tax which is paid on your

taxable income.

Tax year = 1 March – 28 February

 Taxation – Income Tax
• Annual Taxable Income = Annual Gross Income – Tax Deductions
Tax Deductions examples
• Monthly Taxable Income → Multiply by 12 to calculate the Annual •Pension Fund
Taxable Income •Provident Fund
•Retirement Annuity
•Donations to qualifying
• Rebates → Discount given to tax payers public benefit
organisations

• Medical Tax Credits → A deduction off your tax payable.

• Tax Threshold → The amount of income below which you do not

pay any income tax.
 STEPS TO CALCULATE TAX PAYABLE (INCOME TAX)
Annual Taxable Income
• Taxable income = Gross Income – Tax deductions (Pension fund, Retirement annuities, Donations)
• If given Monthly Taxable Income – Multiply by 12

Determine the correct tax bracket

• Calculate Tax payable before Rebates and Medical Tax Credits

Medical Tax Credits

Determine the number of people
Remember to calculate the ANNUAL Amount

Tax payable after rebates and medical aid credits

Subtract ALL applicable rebates and Medical Tax Credits

Monthly tax payable

• Divide your answer by 12
 Taxation – Income Tax
Show how the basic amount of R110 739 in Bracket 4 was calculated.

SOLUTION
= R70 532 + 31% x (R467 500 – 337 800)
= R70 532 + 0,31 x R129 700
= R70 532 + R40 207
= R110 739,00
 Tax Threshold

Show with calculations that a 65-year-old person earning R87 300 does not qualify to pay tax.

Tax payable = 18% x R87 300

= R15 714 – R15 714
= R0
 Tax Threshold

Show with calculations that the tax threshold for a person aged between 65 and older is correct.

Tax rebates = R15 714 + R8 613

= R24 327
100
Tax Threshold = × 𝑅24 327
18

= R135 150
 Taxable Income Calculations
• Mrs Mvunda is a 43 years old teacher. Her monthly basic salary is R26 932,25 and has a housing
allowance of R1 578,37 per month. She contributes 7,5% of the basic salary towards her pension fund.

1. Calculate Mrs Mvundla’s Annual Taxable Income. Pension Fund

→ BASIC
Taxable income = Gross income – Tax Deductions
SALARY
• Gross income = Basic salary + Allowances Tax deductions
= R26 932,25 + R1 578,37 • Annual pension fund = (7,5% x R26 932,25)
= R28 510,62 = R2 019,91875
= R2 019,92 x 12
• Annual gross salary = R28 510,62 x 12 = R24 239,04
= R342 127,44
• Taxable income = Gross income – Tax Deductions
= R342 127,44 – R24 239,04
= R317 888,40
 Taxable Income Calculations
• Mrs Mvundla is a 43 years old teacher. Her monthly basic salary is R26 932,25 and has a
housing allowance of R1 578,37 per month. She contributes 7,5% of the basic salary towards
her pension fund. She gets the bonus (13th cheque) which is equal to the monthly basic salary.
The tax for the bonus is spread equally over twelve months.

• Determine Mrs Mvundla’s annual taxable income including the bonus.

NOTE:
Annual taxable income = (Annual gross salary – annual pension fund contribution) + bonus
Annual taxable income = (R28 510,62 x 12) – (R2 019,92 x 12) + R28 375,00
= R342 127,44 – R24 239,04 + R26 932,25
= R344 820,65
• Mr. Mokgothu, a 67-year-old plumber, earned a monthly taxable income of R35 357,00
during the 2024/25 tax year.

• During this time, Mr. Mokgothu was a member of a medical fund for himself and his three
children.
• Table 1 below shows the monthly medical tax credits for the 2024/25 tax year.
Show with calculations that Mr. Mokgothu will
MEDICAL TAX CREDITS PER receive R14 640 medical tax credits for the
MONTH 2024/25 tax year.
Main member R364
First dependent R364 Medical tax credits
Each additional R246 = R364 + R364 + R246 + R246
dependent = R1 220 x 12
= R14 640
• Mr. Mokgothu, a 67-year-old plumber, earned a monthly taxable income of R35 357,00 during the 2024/25
tax year.
• During this time, Mr. Mokgothu was a member of a medical fund for himself and his three children.
• Table 1 below shows the tax table for the 2024/25 tax year.

• Calculate the amount of tax Mr. Mokgothu must

Taxable Income (R) Tax Rate (R) pay for 2024/25 tax year.
R0 – R237 100 18% of each R1
R42 678 + 26% of the amount above Annual taxable income = R35 357,00 x 12
R237 101 – R370 500
R237 100 = R424 284,00
R77 362 + 31% of the amount above
R370 501 – R512 800 Annual tax = R77 362 + 31% x (R424 284 – R370 500)
R370 500
R121 475 + 36% of the amount = R77 362 + 31% x R53 784
R512 801 – R673 000
above R512 800 = R77 362 + R16 673,04
Tax rebate 2025 = R94 035,04
Primary R17 235 Tax payable after rebates and medical tax credits
Secondary (65 – 74 years old) R9 444 = R94 035,04 – R17 235 – R9 444 – R14 640
= R52 716,04
Tertiary (75 and older) R3 145