RIZAL TECHNOLOGICAL UNIVERSITY
Boni Avenue, City of Mandaluyong
College f Business Entrepreneurship and Accountancy
MATHEMATICS IN THE MODERN WORLD
PROFESSOR – NORMITA C. RAMOS
LECTURE 2 - FUNDAMENTAL OPERATIONS OF WHOLE NUMBERS AND DECIMAL NUMBERS
Specific Objectives: State the Process of Addition and Subtraction of Whole Numbers
Define Profit and Loss
Solve the business problems and bank reconciliation involving profit and loss &
statement
ADDITION - is the process of combining two or more similar numbers or quantities
ADDENDS - are the numbers to be added
SUM -the total or answer in addition.
LAWS OF ADDITION
1. Commutative Law- We can change the order of the addends without changing the sum
Example 4 + 5 = 5 + 4
9 = 9
20 + 50 = 50 + 20
70 = 70
2. Associative Law - We can change the grouping of the addends without changing the sum
Example = 50 +( 40 + 90) = ( 50 + 40 ) + 90
50 + 130 = 90 + 90
180 = 180
3. Identity - Zero is the identity number in addition. If we add zero to a certain number.
The answer is the certain number.
75 + 0 = 75
0 + 120 = 120
METHODS OF ADDITION:
1. Addition by 10’s 2 2
7 8 4
3 2 6
9 7 5
0 3 0
1 5 5
2 2 7 0
2. Addition By Groupings – This is frequently used in long column addition.
Example 4, 645. 10
6, 045.25
8, 765.45
5 ,045 .10 24,500.90
8 ,965 .25
2, 768. 35
9, 634. 10
2, 175. 25 23,542.95
48,043.85
3. Addition by the Accountant’s Method
Example P 4, 535.00
6, 935.75
8, 625 35
5, 935. 55
15
15
20
11
29
23
___________
P 26,031.65____
4. Horizontal and Vertical Addition
Some Forms of Business Require Addition Vertically and Horizontally
Example Weekly Sales Report
Women,Shoes
Number of Pairs Sold
SalesLady Mon Tues Wed Thursday Friday Saturday Total
1 65 48 45 69 51 79 357
2 37 50 33 42 56 218
3 38 42 59 47 28 49 263
4 24 53 61 50 36 35 259
Total 127 180 215 199 157 219 1,097
Checking Addition
1.Reverse – Order Checking
2. Horizontal and Vertical Addition Checking
3. Casting out 9’s - Eliminate all the 9’s
Example = 4,729 = 22-18 = 4 Ex ample 4,729 = 4-0 =4
3,465 = 18-18 =0 3,465 = 0-0= 0
2, 845 = 19-18= 1 2,845 =10-9 =1
11,039 = 14-9 = 5 11,039 = 5-0 = 5
SUBTRACTION -It is the process of taking one number from another showing how much is left
It is the inverse of Addition.
MINUEND - The larger number from which something is to be subtracted .
SUBTRAHEND- The smaller number to be subtracted.
DIFFERENCE – The answer in subtraction.
Example: 1 Subtract 30,758 from 90,675
90,675
- 30,758
59,917
2. Subtract 457.25 from 950.35
950.35
- 457.25
493.10
Checking of Subtraction
1. Subtraction - If we subtract the difference from the minuend, the answer is subtrahend
90,675 90,675
- 30,758 59,917
59,917 30,758
2. Addition - If we add the difference and subtrahend , the sum is the minuend.
950.35 493.10
- 457.25 +457.25
493.10 950.35
3. Casting out ‘s
6,803 = 8-0=8
4,721 = 5-0 = 5
2,08 2 = 12-9 =3
950.35 13-9 =4 = 4 +9 = 13
- 457.25 5-0 = 5 - 5
493.10 8-0 = 8 8
90,675 = 0-0 =0 = 0+ 9 = 9
- 30,758 = 5-0 = 5 - 5
59,917 = 13-9 = 4 4
However , if the check number of the minuend is less than the number of the
subtrahend add 9 to the number of the minuend and subtract to the number of the subtrahend.
BUSINESS MATHEMATICS
BY LETICIA P. BAUI
SERGIO E. YMAS JR.
ROGELIO M. HERNANDEZ
BUSINESS MATHEMATICS BY ASUNCION C. DEL ROSARIO
MATHEMATICS IN BUSINESS
LEODIGARIO SM.BAUTISTA
MRYNA G.CRUZ
CHRISTIE R.HILARIO
JOSEPH MERCADO
VICTORIA C.NAVAL
