COURSE TITLE: TEACHING AND ASSESSING JUNIOR HIGH SCHOOL

MATHEMATICS (ADVANCED)
COURSE CODE: JBM361

AUTHORS
CLEMENT AYAREBILLA ALI (PhD)
EMMANUEL ASEMANI (M.Phil)

INTRODUCTION TO THE COURSE MANUAL

Welcome to the Course manual.
Following the accreditation of the B.Ed. by the National Accreditation Board with its recognition
as a world class teacher education curriculum, the decision was taken to support effective
implementation through the development of course manuals. This course manual seeks to provide
tutors and lecturers with the materials necessary to support teaching and learning of the
introductory stage of Teaching and Assessing JHS Mathematics. The manual adheres directly to,
and emphasise, the principles and standards set out in the NTS, NTECF and in the B.Ed. and will
help ensure operationalising the Government’s teacher education reform Policy at the JHS level.
The manuals serve the following three major purposes:
• they are the key educational agreements between the training institution and the student
teachers. In this way student teachers know what the expectations are for them and for the
training they will receive.
• they lay out the course outcomes, content, strategies, and assessment, thereby providing
direction to and consistency in training and B.Ed. implementation among tutors across the
country.
• they are explicit documents that provide other institutions with information on which to
base transfer/ articulation decisions.
Specifically, they also:
• support coherent lesson planning and teaching which will enable student teachers to
achieve the NTS and become good teachers who ensure all pupils’ learning whilst offering
tutors the flexibility for adaptation for local needs and contexts.
• provide a lesson-by-lesson overview of the course, building on and developing the units
and sections in the course specifications.
• inform tutors, student teachers and other stakeholders about the content, the methods and
the assessment criteria
• provide opportunities for student teachers to develop and apply knowledge during
supported teaching in school, creating a strong bond between learning in school and in the
training institution.
• reflect the stage of student teacher development, set out in the model for progress across
the four years of the B.Ed. in JHS.
• ensure principals, coordinators, tutors, lecturers and administrators are fully familiar with
the details of: the course’s outcomes, content, approaches, assessments and lessons.

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COURSE LAYOUT
• COURSE UNITS
• UNIT INTRODUCTION
• UNIT SECTIONS
• UNIT SUMMARY
• SELF-ASSESSMENT QUESTIONS

COURSE UNITS AND SECTIONS

UNIT 1 MATHEMATICS FOR LIFE
1. Unit 1 section 1 Money and taxes
2. Unit 1 section 2 Wages, salaries and bank transactions (pay in slips and checks)
3. Unit 1 section 3 Simple and compound interest
4. Unit 1 section 4 Insurance types and benefits,
5. Unit 1 section 5 Income tax
6. Unit 1 section 6 Value added tax and custom duties
UNIT 2 TEACHING INVESTIGATIONS WITH SHAPES AND SPACE
1. Unit2 section 1 Investigating perimeters of triangles and other polygons
2. Unit 2 section 2 Investigating areas of triangles and other polygons
3. Unit 2 section 3 Investigating perimeters and areas of circles
4. Unit 2 section 4 Investigating 3D shapes and their properties
5. Unit 2 section 5 Investigating surface areas of 3D shapes
6. Unit 2 section 6 Investigating volumes of 3-D shapes
UNIT 3 TEACHING HANDLING DATA
Unit 3 section 1 basic concepts of probability
1. Unit 3 section 2 probability with mutually exclusive and inclusive events
2. Unit 3 section 3 probability with dependent and independent events
3. Unit 3 section 4 probability with replacement and without replacement
4. Unit 3 section 5 probability with tree diagrams and conditional probability
5. Unit 3 section 6 probability with counting principles
UNIT 4 TEACHING INDICES, LOGARITHMS AND PERCENTAGES
1. Unit 4 Section 1 Percentages and discounts
2. Unit 4 Section 2 Commissions and Depreciation
3. Unit 4 Section 3 Ratio, Rates and Proportions
4. Unit 4 Section 4 Teaching powers of numbers and indices
5. Unit 4 Section 5 Teaching prime power factorization
6. Unit 4 Section 6 Logarithms and its properties
UNIT 5 TEACHING RIGID MOTIONS
• Teaching Number plane
• Teaching scale drawing
• Enlargement with given scale factor
• Teaching translation
• Teaching rotations through given angles of rotation about the origin
• Teaching rotations through given angles of rotation about a given point

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UNIT 6 TEACHING VECTORS
• Concept of vectors
• Components of vectors
• Operations of vectors
• Magnitude and directions of vectors
• Concept of bearing and back bearings
• Applications of vectors and bearings

MODES OF ASSESSMENT OF INDICATORS

Component 1: End of Semester Examination
Summary of Assessment Method: Student teachers should be summatively assessed by an
examination on the concepts and applications of:
• application of mensuration, handling data, algebra and using calculators and other ICT as
tools to explore them and how it can be used in teaching sections;
• develop concepts that will promote critical thinking, problem-solving and life-long
learning.
• Weighting: 40%
• Assesses Learning Outcome(s): CLO 1, 2; (NTS 2c, 3h)

Component 2: Coursework 1
Summary of Assessment Method: Individual/Group Assignments with Presentations: Student
teachers may be asked to write an essay on:
• the preparation and use of manipulatives and ICT tools (including spreadsheets) to explore
ideas based on 2D, 3D and handling data in ways that will promote creativity, innovation,
critical thinking and digital literacy;
• carrying out a mathematical investigation on any topic in 2D, 3D and handling data; e.g.,
areas, surface areas and volumes of shapes.
• method(s) that can be used to introduce any of the following concepts to JHS students to
minimise any misconception and promote creativity, innovation, critical thinking and
problem-solving.
• Weighting: 40%
• Assesses Learning Outcome(s): CLO 1, 2, 3; (NTS, 2c, 3h, 3j); (NTECF p.39)

Component 3: Coursework 2 and Midsemester Examination

Summary of Assessment Method(s): Student teachers should be provided school-based
assessments tasks to:
• identify a variety of manipulatives and TLMs being used for teaching Mensuration and
Algebra
• observe how these TLMs including ICT tools are being used in the JHS classroom to teach
2D, 3D and handling data (NTS 3j)
• Self-Assess (as part of their portfolio): Students teachers should be given an assessment
tool or questionnaire at the onset and the end of the course to do self-assessment and
compare their attitude towards teaching and learning 2D, 3D and handling data
• do assignment on portfolio entry on reflection on inclusive teaching based on collaborative
working and own individual characteristics

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 • do reflection on working with others to identify potential barriers to the learning of 2D, 3D
and handling data and suggest ways of overcoming them.
• reflect critically on their own learning experiences and use them to plan for their own
continuous personal development
• Weighting: 20%
• Assesses Learning Outcome(s): CLO3, 4;(NTS 2e, 3j); (NTECF, p.39).
NB: Component 2 and Component 3 make up 60%

TEACHING AND LEARNING RESOURCES

• A4 papers • Geoboards/geodots
• Abacus • Ghanaian currency notes and coins
• Bundled sticks • Graph books
• Bundles of threads • Graph sheets
• Bottle tops • Laptops
• Calculators • Mathematical sets
• Calendars • Mathematics posters
• Computers and other technological tools • Marker boards
• Crayons • Markers
• Cuisenaire rods • Metre rules
• Dice board • Multibase blocks
• Draught boards • Oware
• Empty cuboids and cubes • Pens and pencils
• Empty prisms and pyramids • Projectors
• Empty tins and funnels • Set of mathematical instruments
• Exercise books • Smart phones
• Flip charts • Visual aids
• Fraction boards • Wall clocks
• Frames

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UNIT 1 MATHEMATICS FOR LIFE
CHAPTER INTRODUCTION
Dear Students Teacher,
Mathematics is applied in everyday life in money and taxes. Every human being buys and/or sells
goods or offer services in exchange for money. Without money, no human being would make any
meaningful life. That is why we have many banks and other financial institutions in Ghana. By
extension, every country survives on money. But how do countries get money? Of course, one
surest way is through taxes. Taxes are levied on the goods and services we transact. Even though
there are many types of taxes, the two commonest types are direct and indirect taxes.
In this unit, The Mathematics for Life topics are:
• Designed for schools and colleges; parents and home educators; charities and support
groups; and other educational professionals who support students with additional learning
needs.
• Aimed at students for whom the standards-based mathematics curriculum structure and
domains is unattainable.
• Offering a continually evolving, differentiated mathematics learning programme, that lays
down solid foundations, is framed in practical understanding, and delivers the essential
mathematics needed for life.
• Aligned with the national curriculum content and prioritises the ‘readiness to progress’ on
attainment of skills rather than time passing.
Therefore, the following sections are contained in this unit:
1. Unit 1 section 1 Money and taxes
2. Unit 1 section 2 Wages, salaries and bank transactions (pay in slips and checks)
3. Unit 1 section 3 Simple and compound interest
4. Unit 1 section 4 Insurance types and benefits,
5. Unit 1 section 5 Income tax
6. Unit 1 section 6 Value added tax and custom duties

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UNIT 1 SECTION 1: MONEY AND TAXES
INTRODUCTION
Dear student teacher,
Prior to the introduction of money, our forefather exchange goods and services though bartering.
Bartering is the process of trading services or goods between two parties without using money in
the transaction. People used to exchange goats for sheep, groundnuts for rice and cows for farms.
When people barter, everyone benefits because they receive items or services they need or want.
Bartering also has an advantage because even people without money can get something they need.
However, as time went by, the barter system was no longer useful. It was very difficult getting the
goods you want/need in the same environment since many people in the same environment have
the same goods. It was also difficult looking for people who want the goods you have. So, we
decided to look for a common medium and this common medium is known as money. Money is
simply a system of value that facilitates the exchange of goods in an economy. Using money
allows buyers and sellers to pay less in transaction costs, compared to barter trading. In the olden
days, society taxed itself by giving part of their physical goods namely a cup, bowl, ‘alonka’,
bucket or even sack of the produce. As money was introduced, the tax system changed to
percentages. Have you heard of the gifts and tithes in the bible? Thank you! Even though we now
have varied types and systems of taxes, we now collect all taxes through money.

LEARNING OUTCOME AND THEIR INDICATORS

Demonstrate deep • Select and use the most appropriate mathematical
understanding of key method(s) or heuristics in carrying out
mathematical concepts in tasks/exercises/problems in Money and Taxation
money and taxes domains within the basic education mathematics foundation
in the basic school list.
mathematics curriculum • Make connections between Money and taxation
(professional values, content domains and applying them to solve real-life
knowledge & practice) problems.
(NTS, 2b) • Identify and resolve mathematics related learning
difficulties within Money and Taxation content
domains such as inability to visualise geometrical
shapes.

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MONEY
Dear Student Teacher,
We have paid our school fees, bought books, fared transportations and even fed ourselves. What
have we used for these and many other activities? It is no doubt that we have used “money”. What
is then “money”?
Money is the current medium of exchange in the form of coins and banknotes. In other words,
coins and banknotes are collectively called money.
Money is any item or medium of exchange that is accepted by people for the payment of goods
and services, as well as the repayment of loans. Money makes the world go round. Economies
rely on money to facilitate transactions and to power financial growth. Typically, it is economists
who define money, where it comes from, and what it is worth.
In Ghana, our money is called the Ghanaian Cedi. The Ghanaian Pesewa is the smaller 100 th
denomination of the cedi. That is, 100 pesewas make one cedi. Do you know any country and its
currency? Thank you for your contribution.

Multifaceted characteristics of money

• Money is a medium of exchange; it allows people and businesses to obtain what they need
to live and thrive.
• Bartering was one way that people exchanged goods for other goods before money was
created.
• Like gold and other precious metals, money has worth because for most people, it
represents something valuable.
• Fiat money is government-issued currency that is not backed by a physical commodity
but by the stability of the issuing government.
• Money is a unit of account - a socially accepted standard unit with which things are priced.

Categories of money
Money is separated into three categories so that it is more discernible for measurement purposes:

Category 1 (M1)
The M1 category includes what’s known as active money—the total value of coins and paper
currency in circulation. This category of money includes all physical denominations of coins and
currency; demand deposits, which are checking accounts and NOW accounts; and travellers’
checks. When banks lend money out to customers, it also becomes active money once it is actively
circulated. When people cash paychecks or withdraw from ATMs, they also become active cash.
This category of money is the narrowest of the three, and is essentially the money used to buy
things and make payments.

Category 2 (M2)
With broader criteria, the M2 category adds all the money found in M1 to all time-related deposits,
savings accounts deposits, and non-institutional money market funds. This category represents
money that can be readily transferred into cash.

Category 3 (M3)

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The broadest class of money, M3 combines all money found in the M2 definition and adds to it all
large time deposits, institutional money market funds, short-term repurchase agreements, along
with other larger liquid assets.

Characteristics of money
1. Durability
A cow is fairly durable, but a long trip to market runs the risk of sickness or death for the cow and
can severely reduce its value. Twenty-cedi notes are fairly durable and can be easily replaced if
they become worn. Even better, a long trip to market does not threaten the health or value of the
bill.

2. Portability
While the cow is difficult to transport to the store, the currency can be easily put in my pocket.

3. Divisibility
A 20-cedi note can be exchanged for other denominations, say a 10, a 5, four 1s, and 4 quarters. A
cow, on the other hand, is not very divisible.

4. Uniformity
Cows come in many sizes and shapes and each has a different value; cows are not in uniform form
of money. Twenty-cedi notes are all the same size and shape and value; they are very uniform.

5. Limited supply
In order to maintain its value, money must have a limited supply. While the supply of cows is
fairly limited, if they were used as money, you can bet ranchers would do their best to increase the
supply of cows, which would decrease their value. The supply, and therefore the value, of 20-cedi
note—and money in general—are regulated by the Bank of Ghana so that the money retains its
value over time.

6. Acceptability
Even though cows have intrinsic value, some people may not accept cattle as money. In contrast,
people are more than willing to accept 20-cedi notes. In fact, the Bank of Ghana protects your right
to use Ghanaian currency to pay your bills.

7. Homogeneity
Look at two 100 cedi notes. They look and feel identical, right? They also have the same value. In
fact, nobody can distinguish between two currency notes right out of the mint. This is an important
quality of good money – homogeneity. If money is not homogeneous, then transactions will become
uncertain as people would be unsure of what they are receiving.

8. Cognizability
The ability to recognize money is critically important. Today, we can look at a currency note and tell
its value. If money is not cognizable, then people can find it difficult to determine if they are dealing
with money or some inferior asset.

9. Stability

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Of all the qualities of good money, stability is probably the most essential one. The value of money
cannot change for a long period of time and hence remain stable. If the value of money keeps
changing, then it will fail to function as a measure of value and as a standard of deferred payment.

10. Legal Tender

Legal tender is anything recognized by law as a means to settle a public or private debt or meet a
financial obligation, including tax payments, contracts, and legal fines or damages. The national
currency is legal tender in practically every country. A creditor is legally obligated to accept legal
tender toward repayment of a debt.

Functions of Money
1. Medium of exchange
Money as a medium of trade acts as an intermediary between consumer and dealer. Money offers
a universal system of commercial exchange. This money is then used to purchase clothes, cars,
etc. It has to be widely accepted as currency in the markets for goods, labour and financial capital.

2. Store of value
Money is a store of value because it operates as a medium of exchange and is readily received
everywhere. Money can be used to store value for future reference. For example, money can be
secured for future use including retirement, holiday, tuition, and so on.

3. Unit of account
Money also functions as a unit of account and provides a universal measure of the worth of goods
and services being exchanged. A nation’s official currencies are used to record, measure, and
report the value of assets, goods, services, wages, liabilities, income, profits, losses, expenses,
taxes, capital gains, and interest rates, therefore money is the ruler by which other values are
measured.

4. Standard of deferred payments

Money serves as the standard for deferred payments, meaning, it is the accepted method of
evaluating and paying off debt. This means that goods and services can be paid for in installments
over a certain period of time. It creates credits and allows you to process transactions in the future,
hence it functions as a standard of deferred payment.

5. Measurement of value
Money functions as a unit of value and serves as a measure of value for all goods and services.
Money is used as a universal unit of account to measure the value of all goods and services
exchanged in an economy. Money simplifies exchange because it serves as a measure of value.
We state the price of a good or service in monetary units so that potential exchange partners will
know exactly how much value we want in exchange. In contrast, in a barter economy, the prices
of a good or service must be determined on the basis of all other goods or services produced and
exchanged.

Ghanaian cedi and pesewa

The Ghanaian New Cedi was introduced on July 3, 2007 and was equal to 10,000 old (second)
Cedis. One Ghanaian New Cedi is divided into one hundred Ghana pesewas. A number of
Ghanaian New Cedi coins have also been issued in Sika denominations. The word sika means
“gold”.

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 The first Cedi was introduced in 1965, replacing the British Pound at a rate of 2.4 Cedi = 1 Pound,
or 1 pesewa = 1 penny. The second Cedi was initially pegged to the British Pound at a rate of 2
Cedi = 1 Pound. However, within months, the second Cedi was devalued to a rate of 2.45 second
Cedi = 1 Pound, less than the value of the first Cedi.
On July 1, 2007, the third Cedi, the currently used Ghanaian New Cedi, was introduced. One New
Cedi was worth 10,000 second Cedis. The currencies remained pegged to each other at this
exchange value.
The New Cedi became one of Africa’s higher valued currencies (rather than one of the least valued
with the second Cedi).
Currently, the denominations of the cedi notes are GH₵1, 2, 5, 10, 20, 50, 100 and 200, and the
denominations of the coins are 5P, 10, 20, 50 and GH₵1.

Activity 1.1
1. Which of these amounts is bigger: 40 pesewas or ¢0.70?
Solution
There are one hundred pence in one pound: ¢1 = 100 pesewas and therefore, the number of pesewas
in ¢0.70 is: 0.70×100 = 70 pesewa
70 pesewas are a bigger amount than 40 pesewas.
Another way of explaining it is that: ¢1 = 100 pesewas
Therefore, 1 pesewa = ¢1/100 = ¢0.01
40 pesewas = ¢40/100 = ¢0.40, which is a smaller amount than ¢0.70.

2. If you take away a whole cedi from ¢15.75, how many pesewas are left?
Solution
Subtracting a whole cedi from ¢15.75 equals: 15.75 – 1.00 = ¢14.75
There are one hundred pesewas in one cedi: ¢1 = 100 pesewas
To work out the number of pesewas in ¢14.75: ¢14 = 14×100 = 1400 pesewas
¢0.75 = 0.75×100 = 75 pesewas
1400 + 75 = 1475 pesewas

3. How many cedis does ¢0.25 + 25 pesewas make?

Solution
1 pesewa = ¢1/100 = ¢0.01
Therefore, 25 pesewas = ¢25/100 = ¢0.25 0.25 + 0.25 = ¢0.5 which is ¢0.5.

Some countries and their currencies

Country Area Currency Symbol Code
Britain Western Europe GBP Pound sterling £ BT
CNY Chinese yuan renminbi ¥
China Asia CN
(RMB)
Cuba Caraibes CUC Cuban Peso ₱ CU
Denmark Occidental Europe DKK Danish krone kr DK
Egypt Middle East EGP Egyptian pound £ EG
Ethiopia Africa ETB Ethiopian birr ET
European Union Occidental Europe EUR Euro € EU

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Francophone Africa Africa XOF CFA Franc BCEAO
Gambia Africa GMD Gambian dalasi GM
Germany Occidental Europe EUR Euro € DE
Ghana Africa GHS Ghanaian Cedi ¢ GH
Guinea (Conakry) Africa GNF Guinean franc GN
India Asia INR Indian rupee ₹ IN
Israel Middle East ILS Israeli new shekel ₪ IL
Italy Occidental Europe EUR Euro IT
Japan Asia JPY Japanese yen ¥ JP
Mauritius Africa MUR Mauritian rupee ₨ MU
Nigeria Africa NGN Nigerian naira ₦ NG
Qatar Middle East QAR Qatari riyal ‫﷼‬ QA
Sierra Leone Africa SLE Sierra Leonean leone SL
South Africa Africa ZAR South African rand R ZA
Soviet Union East Europe RUB Russian ruble RU
Spain Occidental Europe EUR Euro ES
Sweden Occidental Europe SEK Swedish krona kr SE
Ukraine East Europe UAH Ukrainian hryvnia ₴ UA
UAE Middle East AED UAE dirham ‫إ‬.‫د‬ AE
United States North America USD US dollar $ US
Zambia Africa ZMW Zambian kwacha ZM
Zimbabwe Africa ZWL Zimbabwe dollar Z$ ZW

Exchange rates with major international currencies

Dear Student Teacher,
Ghana is NOT an island. Ghana does NOT live in isolation from the rest of the world. So, the
people travel, buy and sell goods and services. In changing the cedi to the other people’s money,
we need the knowledge of exchange rate determination. In finance, an exchange rate is the rate at
which one currency can be exchanged for another currency.

Major currencies and exchange rates with the Ghanaian cedi

Print
Ghanaian Cedi 1 Cedi in Cedis
British Pound 0.0708 14.13
Swiss Franc 0.0798 12.53
American Dollar 0.08 12.5
Euro 0.0811 12.33
Canadian Dollar 0.109 9.161
Australian Dollar 0.126 7.949
Chinese Yuan Renminbi 0.58 1.726
Russian Ruble 4.93 0.2028
Indian Rupee 6.6 0.1514

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 Ghanaian Cedi 1 Cedi in Cedis
Japanese Yen 11.8 0.0846
Reference day/date: 22 October, 2022

Activity 1.2
1. Sarah has US$750 to convert into GBP for her upcoming trip. The exchange rate currently
stands at USD/GBP 0.73. How much money will she have in GBP?
Solution
We are being asked to find the volume of the second currency in the pair.
First read the exchange rate. In this case, $1 USD = £0.73 GBP.
To calculate the number of British Pounds, US$750 yields from this USD/GBP exchange rate, the
calculation is as follows:
Unknown currency = known currency exchange rate
But exchange rate: USD/GBP 0.73
GBP = USD$750×0.73
GBP = £547.50

2. Tom is converting CAD $200 into EUR, but his provider is charging a 5% commission on the
transaction. The exchange rate is CAD/EUR 0.64. How much money (in EUR) does Tom receive
to take on holiday?
Solution
EUR = CAD $200×0.64
EUR = €128
5% of 128 = 128 – 5%
= €121.60
The logic behind this is that:
To find 5%: €128×5% = €6.40
To calculate the final amount received: €128 – €6.40 = €121.60

3. Sala is in Spain and wants to buy a souvenir. The price is €35 (35 euros). Given that the exchange
rate is £1 = €1.15, how much euros does Sala need?
Solution
Method
In order to get from 1 to 1.15, you must multiply by 1.15.
In order to get from 1.15 to 1, you must divide by 1.15.
In order to go from pounds to euros then, you multiply by 1.15 and to convert from euros to pounds,
you divide by 1.15.
Since the souvenir costs €35, you do €35 ÷ 1.15 = £30.43 (rounded to two decimal places)

4. Abu is at the airport on the way back from holiday and have £50 cash left. He wants to buy some
aftershave that costs €58. How much euros does Abu need if £1 = €1.15?
Solution
£1 = €1.15
Method
To convert pounds to euros, you must multiply by 1.15.
Therefore £50 × 1.15 = €57.50
This means Abu cannot afford the aftershave.

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Factors that influence exchange rates
1. Inflation
If inflation in Ghana is relatively lower than elsewhere, then Ghana exports will become more
competitive, and there will be an increase in demand for the cedi to buy Ghanaian goods. Also,
foreign goods will be less competitive and so UK citizens will buy fewer imports. Therefore,
countries with lower inflation rates tend to see an appreciation in the value of their currency. For
example, the long-term appreciation in the German D-Mark in the post-war period was related to
the relatively lower inflation rate.

2. Interest rates
If interest rates rise relative to elsewhere, it will become more attractive to deposit money in the
Ghana. You will get a better rate of return from saving in Ghanaian banks. Therefore, demand for
cedi will rise. This is known as “hot money flows” and is an important short-run factor in
determining the value of a currency. Higher interest rates cause an appreciation, and cutting
interest rates tends to cause depreciation

3. Speculation
If speculators believe the sterling will rise in the future, they will demand more now to be able to
make a profit. This increase in demand will cause the value to rise. Therefore, movements in the
exchange rate do not always reflect economic fundamentals but are often driven by the sentiments
of the financial markets. For example, if markets see news which makes an interest rate increase
more likely, the value of the pound will probably rise in anticipation.

4. Change in competitiveness
If British goods become more attractive and competitive this will also cause the value of the
exchange rate to rise. For example, if Ghana has long-term improvements in labour market
relations and higher productivity, goods will become more internationally competitive and in long-
run causes an appreciation in the Cedi. This is a similar factor to low inflation.

5. Relative strength of other currencies

The value of a currency can rise because markets are worried about all the other major economies
– US and EU. Therefore, despite low-interest rates and low growth, the currency can keep
appreciating.
6. Balance of payments
A deficit on the current account means that the value of imports (of goods and services) is greater
than the value of exports. If this is financed by a surplus on the financial/capital account, then this
is OK. But a country which struggles to attract enough capital inflows to finance a current account
deficit will see depreciation in the currency.

7. Government debt
Under some circumstances, the value of government debt can influence the exchange rate. If
markets fear a government may default on its debt, then investors will sell their bonds causing a
fall in the value of the exchange rate.

8. Government intervention

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Some governments attempt to influence the value of their currency. For example, China has sought
to keep its currency undervalued to make Chinese exports more competitive. They can do this by
buying US dollar assets which increases the value of the US dollar to Chinese Yuan.

9. Economic growth/recession
A recession may cause depreciation in the exchange rate because during a recession, interest rates
usually fall. However, there is no hard and fast rule. It depends on several factors.

Activity 1.3
1. Percentage Depreciation.
Assume the spot rate of the British pound is $1.73. The expected spot rate one year from now is
assumed to be $1.66. What percentage depreciation does this reflect?
Solution
($1.66 – $1.73)/$1.73 = –4.05%
Expected depreciation of 4.05% percent

2. Inflation Effects on Exchange Rates.

Assume that the U.S. inflation rate becomes high relative to Canadian inflation. Other things being
equal, how should this affect: (a) U.S. demand for Canadian dollars, (b) supply of Canadian dollars
for sale, and (c) equilibrium value of the Canadian dollar?
Solution
Demand for Canadian dollars should increase, supply of Canadian dollars for sale should decrease,
and the Canadian dollar’s value should increase.

3. Interest Rate Effects on Exchange Rates.

Assume U.S. interest rates fall relative to British interest rates. Other things being equal, how
should this affect:(a) U.S. demand for British pounds, (b) supply of pounds for sale, and (c)
equilibrium value of the pound?
Solution
Demand for pounds should increase, supply of pounds for sale should decrease, and the pound’s
value should increase.

4. Income Effects on Exchange Rates.

Assume that the U.S. income level rises at a much higher rate than does the Canadian income level.
Other things being equal, how should this affect the (a) U.S. demand for Canadian dollars, (b)
supply of Canadian dollars for sale, and (c) equilibrium value of the Canadian dollar?
Solution
Assuming no effect on U.S. interest rates, demand for dollars should increase, supply of dollars
for sale may not be affected, and the dollar’s value should increase.

TAX
A tax is a compulsory contribution to state revenue, levied by the government on workers' income
and business profits, or added to the cost of some goods, services, and transactions. Taxes have
been broadly categorized into direct taxes and indirect taxes.
Direct tax which is demanded from the persons who (it is interested or desired) should pay it.
Examples of direct taxes are income tax, personal property tax, real property tax, and corporate
tax.

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Indirect taxes are those which are demanded from one person in the expectation and intention that
s/he shall indemnify himself at the expense of another. Examples are excise tax, VAT, and service
tax.

Tariff
A tariff is a tax imposed by a government on goods and services imported from other countries
that serves to increase the price and make imports less desirable, or at least less competitive, versus
domestic goods and services. Examples of fees, TV license, tariffs are water, electricity and
telecommunication.

Revenue
Revenue is the money generated from normal business operations, calculated as the average sales
price times the number of units sold. It is the top line (or gross income) figure from which costs
are subtracted to determine net income. Revenue is also known as sales on the income statement.
In the case of government, revenue is the money received from taxation, fees, fines, inter-
governmental grants or transfers, securities sales, mineral or resource rights, as well as any sales
made. Governments collect revenue from citizens within its district and collections from other
government entities like GRA and Internal Revenue.
For nonprofits, revenues are its gross receipts. Its components include donations from individuals,
foundations, and companies, grants from government entities, investments, and/or membership
fees. Nonprofit revenue may be earned via fundraising events or unsolicited donations.
Calculating the revenue is comparatively easy, if we know the price of goods and its quantity.
Keeping the records of all the transactions is the key to financial management. Thus, in the most
basic form, the revenue formula is given by Revenue = Quantity × Price.

Revenue in different sectors

Revenue is composed of many different things and varies widely. The three main areas that
typically make up the finance industry are public finance, personal finance, and corporate finance.
The various sources of income in each type can be quite different. They do provide a general sense
of the most common types of income you will encounter.
1. Personal finance:
• Salaries
• Bonuses
• Hourly wages
• Dividends
• Interest
• Rental income
2. Public finance:
• Income tax
• Corporate tax
• Sales tax
• Duties and tariffs
3. Corporate finance:
• Sale of goods
• Sales of services
• Dividends
• Interest

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4. Non-profits:
• Membership Dues
• Fundraising
• Sponsorships
• Product/service sales

Activity 1.4
1: What will be the revenue of a newspaper selling shop, if he is selling 600 copies of the newspaper
at GHS4 per copy?
Solution
As we know that revenue formula is given as:
Revenue = Quantity × Price
Given parameters are,
Quantity = 600
Price = GHS 4
So, Revenue = 600 × 4
Revenue = GHS2400
Thus, the revenue will be GHS 2400.

2: What will be the price of the goods, if a number of sold items is 25 and, total revenue is GHS 1000?
Solution
As we know that revenue formula is given as:
Revenue = Quantity × Price
Given parameters are,
Revenue = 1000
Quantity = 25
So, Price=Revenue/Quantity
Price=1000/25
Price = GHS40
Thus, the price will be GHS 40.

Domestic taxes
Domestic taxes are taxes chargeable on profits or gains under the laws of the country in which an
entity is established or a person is a resident. Domestic Taxes are classified under Direct and
Indirect Taxes. Direct tax is intended to be paid by the person or the organization on whom/which
the tax is actually levied, the impact and incidence being on the same person or organisation, e.g.,
income tax, capital gains tax and gift tax. Indirect tax, however, is levied on one person with the
expectation that the tax will be shifted or passed on to another.

Basic difference between direct and indirect taxes

1. It is not possible to introduce the principle of progressive tax incidence in indirect taxes
whereas the progressive tax incidence is possible in direct taxes.
2. It would be impracticable for the government to enforce a system of central excise tax on
petrol whereby a higher rate be charged if it is purchased by a very rich man, and lower
rates from a less rich and the poor. Hence, indirect taxes are necessarily proportional.

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 3. There is possibility for evasion of income tax as a direct tax, whereas it is not possible to
evade the excise duties and custom duties.
4. The principle of equity is not observable in the case of indirect taxes but it highly observed
in direct taxes.

Merits of direct taxes

• Economy: The administrative cost of collecting these taxes is low because the same officers
who assess small income or properties can assess larger incomes and properties. Moreover,
the tax payers make the payment of these taxes direct to the state and therefore, every rupee
that it taken out of the pockets of the tax payers is deposited in the state treasury.
• Certainty: These taxes also satisfy the canon of certainty. The tax payer is certain as to how
much he is expected to pay, and similarly, the state is certain as to how it has to receive
income from direct taxes.
• Equity: Direct taxes are considered to be just and equitable because they are generally
based on the principle of progression. Therefore, they fall more heavily on the rich than on
the poor.

Merits of indirect taxes

• Convenient: They are imposed at the time of purchase of a commodity or the enjoyment of
a service so that the tax-payer does not feel the burden of the tax as it is hidden in the price
of the commodity bought. They are also convenient because they are paid in small amounts
and in intervals and not in one lump sum.
• Difficult to evade: Indirect taxes are generally included in the price of commodities
purchased. Evasion of an indirect tax will mean giving up the satisfaction of a given want.
• Equitable: Indirect taxes enable everyone, even the poorest citizens to contribute something
towards the expenses of the state. Since direct taxes leave lower income groups from their
scope, indirect taxes make them share in the financial burden of the state.

Types of indirect taxes

What many people are not aware of is that practically, everyone pays taxes, especially indirect
taxes. This is because taxes are imposed on almost all the products that we consume. Here are
some of the types of indirect taxes.
1. Sales tax
Whenever people go to the malls or department stores to shop, they are already about to pay
indirect taxes. Goods such as household items, clothing, and other basic commodities are subject
to such types of taxes. Upon payment at the counter, the final sale price is padded with a sales tax
that the store collects and pays to the government.
2. Excise tax
Excise tax is also very common. When a manufacturer buys the raw materials for the company’s
products, for example, tobacco for cigarette companies, they already need to pay indirect taxes on
the items. Through a part of the normal course of business, the manufacturer can pass on the burden
to the consumers by selling the cigarettes at a higher price.
3. Customs tax
Ever wonder why imported products are expensive? It is because of customs tax. When a container
filled with bananas from another country enters the US, the importer pays a tax (customs tax),
which is then passed on to consumers.
4. Gas tax
Yes, buying gasoline for vehicles contains an indirect tax.

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Types of direct taxes
1. Income tax
It is imposed on an individual who falls under the different tax brackets based on their earnings or
revenue and they have to file an income tax return every year after which they will either need to
pay the tax or be eligible for a tax refund.

2. Corporate tax
Companies incorporated or having operations in India have to pay tax to the government. They
need to pay tax on the profits earned from the business. Unlike income tax slab rates of individuals,
the companies have to pay tax at flat rates prescribed by the government.

3. Securities Transaction Tax (STT)

STT is a tax levied while dealing with securities listed on a recognised stock exchange. It is an
amount that is levied over and above the trade value, and hence, it increases the transaction value.
Estate and Wealth taxes are now abolished.

Activity 1.5
1. A man has a wife and 6 Children and his total income in a year was GH¢ 850.00. He was given
the following tax-free allowances:
Personal GH¢120.00;
Wife GH¢30.00;
Children GH¢25.00 per child, for a maximum of 4 children;
Medical GH¢ 40. 00.
The rest was taxed as follows:
First GH¢ 200.00 at 10%;
Next GH¢ 200.00 at 15%;
Next GH¢ 200.00 at 20%;
Remainder at 25%
Calculate his:
a) taxable income;
b) monthly tax

Solution
Total tax free allowance = 120 + 30 + (25 × 4) + 40 =GH¢ 290.00
Therefore, taxable income = GH¢ (850 – 290) = GH¢ 560.00.
The tax would be deducted as follows:
10
From the first GH¢ 200.00, tax =  200 = GhS 20 .00 .
100
15
From the next GH¢200.00, tax =  200 = GhS 30 .00 .
100
Remaining taxable income = GH¢(560 – 400) =GH¢ 160.00.
20
Therefore, tax on GH¢ 160.00 is tax =  160 = GhS 32.00 .
100
a). Total annual tax = 32 + 30 + 20 =GH¢ 82.00.

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 82
b). The monthly tax was then obtained as tax = = GhS 6.83 = GH¢ 6.83
12

2. Adam was allowed 20% of his income as tax free. He then paid 25 pesewas in the cedi on the
remainder. If he paid ¢1,200.00 as tax, calculate his total income.
Solution
Let the man's income tax be 𝑥.
80% of 𝑥 = 1200/0.25=¢4800
1200/0.25=¢4800
0.8𝑥=¢4,800
=4800/0.8=¢6000

3. The table shows the monthly contributions and expenditure pattern of an employee in 1999.
Item Percentage
Pension 5
Income Tax 25
Food 40
Transport 10
Rent 12.5
Others 7.5
(a) Draw a pie chart to illustrate the data.
(b) If the employee's gross monthly salary was N10,800.00, calculate (i) the pension contribution
of the employee; (ii) the income tax paid by the employee.
(c) If the pension contribution and income tax were deducted from the gross monthly salary, before
payment, calculate the take- home pay of the employee.

Solution
(a)
Items Percentage (%) Degree in pie chart
Pension 5 5100×360°=18°5100×360°=18°
Income tax 25 25100×360°=90°25100×360°=90°
Food 40 40100×360°=144°40100×360°=144°
Transport 10 10100×360°=36°10100×360°=36°
Rent 12.5 12.5100×360°=45°12.5100×360°=45°
Others 7.5 7.5100×360°=27°7.5100×360°=27°
100 360°
A pie- chart showing the monthly contributions and expenditure pattern of an employee in 1999.

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(b)(i) 360°=¢10,800.00360°=N10,800.00
Pension−18°=18360×¢10,800 = ¢540

(ii) 360°=N10,800.00
Income tax−90°=90360×N10,800 = ¢2700

(c) The percentage sum of pension and income tax = (5 + 25)% = 30%
Take home pay = 100% - 30% = 70%
= 70/100×N10,800 = ¢7560

4. A man earns ¢150,000 per annum. He is allowed a tax free pay on ¢40,000. If he pays 25
pesewas in the cedi as tax on his taxable income, how much has he left?
Solution
Taxable income = ¢150,000−¢40,000=¢110,000
Tax payment = ¢110,000×0.25=¢27,500
Income left = ¢ (150,000−27,500)= ¢122,500

SUMMARY
Dear Student Teachers,
We have learned about money, types, functions and characteristics of money. We have also learned
tax, the types of taxes and individual types of taxes. We hope you can discover more concepts on
money and taxes to add to the above. Thank you for your hard work.

UNIT 1 SECTION 2 WAGES, SALARIES AND BANK TRANSACTIONS

INTRODUCTION
A salaried employee is offered a base salary, usually annually, and is expected to work for a set
number of hours per week. Working hours are not usually monitored explicitly and are set around
35-40 hours per week. Each month, the payment is the same. Depending on your employer, there
may or may not be agreements for overtime. Some companies offer “time off in lieu,” rewarding
overtime for additional paid time off. As a salaried employee, it can be difficult to track hours as
an extra project here or there, adding a few hours extra a week, can easily go uncompensated.

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Conversely, hourly employees monitor each and every hour worked and pay is based on the
number of hours worked. This is more likely in industries requiring shift work, such as hospitality
or customer service. Hourly-rate employees are able to charge overtime for hours worked over the
specified agreement, or for working on evenings, weekends, or bank holidays. These contracts,
due to no minimum working hours, often favour employers much more than employees, allowing
them to hire staff at short notice, or offer no work at all. Due to legislation, countries have
restrictions on the minimum number of hours specified in contracts.

LEARNING OUTCOME AND THEIR INDICATORS

Demonstrate deep • Select and use the most appropriate mathematical
understanding of key method(s) or heuristics in carrying out
mathematical concepts in tasks/exercises/problems in Wages, Salaries and Bank
wages, salaries and bank Transactions within the basic education mathematics
transactions in the basic foundation list.
school mathematics • Make connections between Wages, Salaries and Bank
curriculum (professional Transactions content domains and applying them to
values, knowledge & solve real-life problems.
practice) (NTS, 2b) • Identify and resolve mathematics related learning
difficulties within Wages, Salaries and Bank
Transactions content domains such as inability to
visualise geometrical shapes.

Base salary
A base salary is the minimum amount you can expect to earn in exchange for your time or services.
This is the amount earned before benefits, bonuses, or compensation is added. Base salaries are
set at either an hourly rate or as weekly, monthly, or annual income. If agreed in your contract of
employment, your base salary will remain consistent each payday (aside from pay-rises,
promotions or annual inflation). However, there is a key difference between salaried employees
and hourly-rate employees.

Compensation packages

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A compensation package is an overall break-down of all benefits and income offered by your
employer. When assessing the suitability of a new role (or current employment) it is worth
considering the entire compensation package, as well as the base salary. Typical benefits include:
• Paid holiday
• Sick leave
• Health insurance
• Stocks or shares
• Pension plans
• Bonuses

Different types of bonuses

There are many types of bonuses that can boost your income. Common examples include:
• Sales commission: A percentage cut of sales you successfully make.
• Incentive bonus: Money paid for reaching certain goals and targets.
• Sign-on bonus: A lump sum received when starting the role.
• Referral bonus: Money paid for referring someone you know for another role in the same
company.
• Gift: Such as tickets to concerts or gift vouchers rewarded for hard work or consistency.
• Profit sharing: offering employees a percentage of any profit the company makes overall.

Annual salary
An annual salary is the total amount of money you earn from a job in a year. This figure is usually
calculated per calendar year, covering the period from January to December. Alternatively,
sometimes a company will follow the financial or fiscal year—this is a year calculated for tax and
accounting purposes which can run from October to September. If you start a job part way through
the year, your annual salary will be prorated, which means your salary will be reduced
proportionally to the months that you actually worked.

Annual base salary

The annual base salary is the minimum amount of money you will be paid for the work you do.
This is fixed income that you will usually receive through regular paychecks throughout the year.
This figure does not include any additional bonuses or commissions that may be included in your
contract.

Banking basics
Banking jargon can be confusing—but it does not have to be. Find below simple explanations to
popular banking terms.
1. Gross income and net income
The two other key financial terms for understanding job earnings are gross income and net income.
Gross income is the amount earned based on your base salary and additional financial bonuses.
Net income is the amount left once relevant deductions have been made (such as tax and health
insurance).
Gross income is a strong indicator of the rewards offered for a certain role, but the term only
applies to financial benefits. Many jobs offer benefits outside of financial rewards. All elements
combined—including your base salary, gross income, and other bonuses—create what is known
as a compensation package.

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2. Gross salary and net salary
Your gross salary is different from your annual base salary. This is a figure shown on your
paycheck that includes everything you earn with a company, before any taxes or deductions have
been made. This is the figure banks often use to assess if they will approve you for a loan or credit
card. Your net salary, on the other hand, is the amount of money you receive once tax and other
deductions have been taken, so these will be different amounts and should be outlined in your
paycheck. Understanding your gross and net salary can be important if you are trying to work out
your budget.

3. Annual salary and annual income

An annual salary is paid by your employer—the company you work for. It’s usually a yearly salary
paid over 12 months, hence the term annual. On the other hand, your annual income is the total
amount of money you earn over the year. This amount includes your salary, but also income from
other sources, such as interest from savings or rent for a property you own. Your annual income
could also include any bonuses or overtime pay.

4. Annual pay (salary) and hourly pay (wage)

This will depend on a few different things, such as the industry you are in and the type of contract
you have. If you work for yourself and not a company, you will be classed as self-employed and
therefore will usually be paid using an hourly or daily rate. This is called a wage. Some people
prefer this way of working because of the flexibility and variety of work. Self employed people
are also paid once a job is completed in one lump sum, rather than monthly as with salaried
employment.
Earning an annual salary by working for a specific company suits some people more because it is
a regular working pattern and you are paid the same amount every month. This can provide
stability and can make it easier for future planning and budgeting.

Calculating annual salary

If you work full-time for a company, your annual salary should be clearly defined within your
employment contract. However, if you are paid hourly, daily, or weekly, you may want to work
out your total annual compensation yourself to have an overview for the full year.
Assuming you are a full-time, paid employee with paid holiday, this can be done through a simple
formula. For example, let’s say that you work 8 hours a day, 5 days a week. There are 52 weeks a
year, in which you might earn GhS28.50 an hour. You would calculate your annual salary with the
following sum:
8×5×52= GhS59,280 annually
This is your gross annual salary—The amount you earn before things like taxes, SSNIT, NHIS,
and other deductions are taken out.

Converting annual salary to hourly rate

You can simply reverse the above formula to work out an hourly rate from your annual salary,
dividing it by the number of weeks and hours you work per year. For example, you might work 40
hours a week over 52 weeks. If you have an annual salary of GhS59,280, your hourly rate would
be:
GhS59,280 ÷ 2,080 (40×52) = GhS28.50 an hour

Payroll Accounting

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Payroll journal entries are are used to record employer-related compensation expenses and
employee deductions. These journal entries ensure appropriate income statement and balance sheet
entries. Income statements and balance sheets are key financial statements. Both the employer and
the employee have payroll obligations and responsibilities. Sometimes they are shared between
the two, and other times they belong to the employer or the employee.

1. Employer Payroll Expenses

The employer is responsible for certain payroll expenses that are not the obligation of the
employee. In addition to salaries and wages, the employer incurs some or all of the
following payroll-related expenses:
• Employer portion of tax (includes NHIS and Social Security)
• Central Government unemployment tax
• Regional/MMMDCE unemployment tax
• Worker compensation insurance
• Employer portion of insurance (health, life, dental, vision, disability)
• Paid vacations
• Paid holidays
• Paid sick days
• Employer portion of the contributions toward retirement plans
• Meals
• Uniforms
• Profit-sharing plans
These items are expenses on the income statement. As you can imagine, the employer’s expenses
can be quite significant. Sometimes the cost of benefits is shared by the employer and the
employee. The ones that may be shared have employer portion preceding them in the list. Again,
employers obligations are considered expenses on the income statement.
2. Employee Payroll Deductions
The amount in an employee’s paycheck is the result of pay earned for work completed
minus deductions. These deductions are listed as payables under current liabilities on the balance
sheet and are also subtracted from the gross pay to determine the net pay or the amount in the
paycheck. Earnings (gross pay) include:
• Regular pay (wage or salary)
• Overtime (weekdays and weekends)
• Bonuses
• Commissions
• Other (depending on the organization)

Deductions include (but are not limited to):

• Central government income taxes
• Region/district income taxes
• Local income taxes
• Taxes (employee portion of Social Security and NHIS)
• Retirement (employee portion of pension)
• Health insurance (employee portion)
• Charities

24
 • Union dues
• Court-ordered withholdings (unpaid debt, child support, liens)
• Loans from the company
• Other
NB: It is important to note that not all employees are required to pay region/district income tax or
local income tax.

What is pay in slip?

A pay in slip, also known as deposit slip, is a document or small form which relates to bank
transactions. It relays details of the date, account number, deposited amount (cash or check), and
the name of the account holder. It is given by the bank to a person when they are about to deposit
money into their account. And, vice versa, it is given back to the bank teller by the person once
they have filled in the date, amount and signature line. Every pay in slip has a counterfoil, which
is returned to the depositor once the bank clerk signs it.

Using the pay in slip

Pay in slips are used when someone goes to a bank because they need to deposit money into
their bank account. When entering, they either spot a stack of pay in slips or, they speak to the
bank clerk and tell them about the operation they want to do.
Once it is said, they are handed a pay in slip with the required information to fill in. The pay in
slip is given to know whether the depositor has or prove if they have an account number, which is
usually situated at the bottom of the slip. They enter the date, account number they choose or wish
to deposit the money, the amount and details of said deposit. It gives the bank clerk
indication to whose account the money is about to be credited.
Some deposits can be made by check, and the depositor will then register each check with a check
number and the total of the deposit or if the person who is depositing wants cash back from the
check. Though, you must know that you must singly list each check so that each of them appears
on their own line with a space to write the amount for each to keep track of each.
After filling in the pay in slip, the clerk will then verify if what the depositor wants to deposit or
receive back from the check matches with the funds received or have in the case of the check.
Furthermore, if you are depositing more than one, it is recommended for you to use the back of
the pay in slip or ask the bank employee to guide you if you aren’t sure of what it means. Most of
the pay in slips have extra boxes printed on the back not to have you fill in your information
repetitively and deal with numerous subtotals.

Filling out a deposit slip

1. Enter your personal information: Simply start by writing your name, your account number on
the pay in slip. But, if you have the pre-printed pay in slips already in your checkbook, then this
information is already filled in for you.
2. Fill in additional information: Write the date, and any empty line if it is required. It is in the
case, for example, if you are a Western Union member at a different branch of the company, then
you must state or include which branch you are from. Basically, your home branch.
3. Put the amount you want to deposit: It corresponds to the currency, total amount of bills and
coins you wish to deposit. And of course, whichever you do not have, you are to leave blank.
4. Individual listing of checks: Add the check number and separately add the amount of each and
if you do not have to deposit a check, then fill in the subtotal.

25
5. Addition of the deposits for the subtotal: Not great in the mathematical field, no worries, it is
simply the sum of the checks and cash you will have to deposit.
6. Fill in the amount of cash to withdraw: It is necessary only if you wish to get some cash
back from your deposit or if your deposit consists of checks, it is simpler to take the money on the
spot instead of coming back at a later time to withdraw.
7. Calculate the total of the deposit: You do it with the sum of deposits by subtracting it by any
cash you take.
8. Signing the pay in slip: You have to sign the pay in slip if you plan to get cash back from your
deposit.
9. Finally, if all is well, the bank teller will then print out a copy for the depositor.

Parts of the pay in slip

A pay in slip will indicate the required information to be filled out. It contains:
• The name of the account holder,
• account number,
• the type of deposit (checks, cash or cash back),
• a recap of the deposit made (especially for business purposes),
• tax

Benefits of using pay in slips

1. Pay in slips are important for the record keeping of payments made into accounts.
2. It is significant to keep it as a form of insurance and guarantee for the bank to know who
deposited money into an account, the amount and when, etc.
3. The copy that the depositor was given as well, is their receipt, which is evidence of the
amount they gave the bank.
4. It helps to spot any errors that may arise and if the exact amount was deposited.
5. In addition, in case you need proof for clients and customers that you have paid the right
amount, show them the pay in slip.

Activity 2.1
1. Let us work through a hypothetical sample of Unilever Company PLC, which has two
employees. Use the sample to demonstrate how to:
a) Calculate gross and net pay
b) Make journal entries
c) Determine the impact on the income statement and balance sheet

Employee Employee 1 Employee 2

Hours Worked ¢40 ¢40
Hourly Wage ¢15 ¢18
Gross Pay ¢600 ¢720
Federal Income Tax ¢120 ¢144
State Income Tax ¢24 ¢29

26
FICA Tax ¢37 ¢45
Health Insurance Employer Paid ¢100 ¢150

Unemployment insurance and tax is ¢32 and worker compensation is ¢30 per pay period. The
employer’s portion of tax is one-half of the stated amounts. You will use the sum of the accounts
for the two employees. The pay period is the end of every week. A date of xx/xx/xxxx is used.

Solution
Before exploring the journal entries and financial statements, net pay is calculated, because it is a
part of the entries and statements.
Journal entries are used to record all transactions of a business. For us, the entries will be related
to payroll based on the payroll information provided here. They consist of debits and credits to
maintain the accounting equation. We will work with the four journal accounts that are appearing
here.

27
2. The following data shows the budget of hypothetical country in2006. Study data and answer the
questions that follow:
Revenue [¢ million]
Company tax 240
Workers' income tax 160
Excise duties 80
Taxes on exports 100
Value added tax 150
Import duties 90
Non-tax revenue 40

Expenditure [¢ million]
Construction of roads 100
Building of schools 120
Payment of workers' salaries 150
Government administration 200
Maintenance of health facilities 220
Extension of electricity to rural areas 180
Maintenance of official vehicles 70
(a) How many revenue was realised from:
(i) direct taxes
,(ii) indirect taxes)
(b). Calculate the total:
(i) recurrent expenditure
ii) capital expenditure
(c) What percentage of total revenue was collected as indirect taxe?
(d) State two examples of non-tax revenue)
(e) What was the budget surplus or deficit? Explain your answer.

Solutions
(a) (i) Direct taxes
Company tax - 240
Worker' income tax - 160

Total ¢400m

(ii) Indirect taxes

Excise duties - 80
Taxes on exports - 100
Value Added Tax - 150
Import duties - 90

Total ¢420m

(b) (i) Recurrent expenditure

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Payment of workers' salaries - 150
Government administration - 200
Maintenance of health facilities - 220
Maintenance of official vehicles - 70

Total ¢640m

Capital expenditure
Construction of roads - 100
Building of schools - 120
Extension of electricity - 180

Total ¢400m

(c) Indirect tax as percentage (%) of total revenue.

Indirect tax = ¢420m
Total Revenue - $860m
Therefore % = 420/860x 100 = 48.84%
(d) Non-tax revenue includes court fines, road tolls, grants, sales of government assets, licenses,
royalties, aids, interest, dividends, rents and profit.
(e) Total revenue is ¢860 million.
Total expenditure is $1040 million
¢860 - ¢1040 = - ¢180m
Since the total expenditure exceeds the total revenue, it is a budget deficit.

SUMMARY
Dear Student Teachers.
In this section, we have learned the concepts of wages, salaries and bank transactions within the
basic education mathematics foundation list. Particularly, we have been acquainted with base
salary, banking basics, payroll accounting and pay-in slip. We hope these concepts in mathematics
can help us shape and understand the field of work we will find ourselves after completing this
course! Congratulations!

UNIT 1 SECTION 3 SIMPLE AND COMPOUND INTERESTS

INTRODUCTION
Dear Student Teacher,
You may have put your money in the bank. You may have bought items and hoping to sell them
later. You may have even leant money to your friends and hoping to be paid in a later date. In all
these contexts, the original amount of money you put is called the principal. However, you the
amount you expect to be added to your principal is called the interest. In this section, we are going
to deal with only two types of interests, namely simple and compound interests. Simple interest is
a type of interest that is applied to the amount borrowed or invested for the entire duration of the
loan, without taking any other factors into account, such as past interest (paid or charged) or any
other financial considerations. Simple interest is generally applied to short-term loans, usually one
year or less, that are administered by financial companies. The same applies to money invested for
a similarly short period of time normally not exceeding one year. The simple interest rate is a ratio

29
and is typically expressed as a percentage. On the other hand, compound interest is the interest
which is calculated on the principal and the interest that is accumulated over the previous tenure.
Thus, the compound interest is also called “interest on interest”. It plays an important role in
determining the amount of interest on a loan or investment over medium and long periods of time.

LEARNING OUTCOMES AND INDICATORS

Demonstrate deep • Select and use the most appropriate mathematical
understanding of key method(s) tasks/exercises/problems in simple and
mathematical concepts in compound interests within the basic education
simple and compound mathematics foundation list.
interests in the basic • Make connections between simple and compound
school mathematics interests content domains and applying them to
curriculum (professional solve real-life problems.
values, knowledge & • Identify and resolve mathematics related learning
practice) (NTS, 2b) difficulties within simple and compound interests
content domains.

Methods of Calculating Simple and Compound Interests

Method 1: Calculating Simple and Compound Interests
Simple interest is calculated yearly on the original principal alone, and gives the formula as:
I = P  R  T , where I is the interest in dollars, P is the principal in dollars, r is the interest rate
expressed as a decimal or percentage and t is the time period in years.
In compound interest, the first year becomes I = P  R  T is the same, with t = 1, because the
period under consideration is just the first year.
However, with each subsequent year, you add that year's interest to the total amount owed from
the previous year:
Year 1: 𝐼 = 𝑃 × 𝑅 × 𝑇 = $1,000 × 0.05 × 1 = $50
Now the total amount owed, A, is equal to I + P, or $1,050.
Year 2: I = A× r×t = $1,050 × 0.05 × 1 = $52.50
The new account balance is $1,050 + $52.50 = $1,102.50. It is compounded a final time for the
third year using this new number for A and rounding up.

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Year 3: I = A × r × t = $1,102.50×0.05×1 = $55.13
This is a 5 percent interest rate compounded annually for three years. At the end of the three
years, your friend owes you a total of $1,157.63. That's $7.63 more than if you had charged
simple interest.

Method 2: Interest Formulas for SI and CI

Formulas for Interests (Simple and Compound)

SI Formula S.I. = Principal × Rate × Time

CI Formula C.I. = Principal (1 + Rate)Time − Principal

Compound Interest = (P(1+i)n)−P

Compound Interest = P((1+i)n−1), where: P = Principal, I = Interest rate in percentage terms, n =
Number of compounding periods for a year.

Compounding Periods
When calculating compound interest, the number of compounding periods makes a significant
difference. Generally, the higher the number of compounding periods, the greater the amount of
compound interest. So, for every $100 of a loan over a certain period, the amount of
interest accrued at 10% annually will be lower than the interest accrued at 5% semi-annually,
which will, in turn, be lower than the interest accrued at 2.5% quarterly.
In the formula for calculating compound interest, the variables “i” and “n” have to be adjusted if
the number of compounding periods is more than once a year.
That is, within the parentheses, “i” or interest rate has to be divided by “n,” the number of
compounding periods per year. Outside of the parentheses, “n” has to be multiplied by “t,” the
total length of the investment.
Therefore, for a 10-year loan at 10%, where interest is compounded semi-annually (number of
compounding periods = 2), i = 5% (i.e., 10% ÷ 2) and n = 20 (i.e., 10×2).
To calculate the total value with compound interest, you would use this equation:
  1 + i  nt 
CI = P  − 1
  n  
  , where P = Principal, i = Interest rate in percentage terms, n is the
number of compounding periods per year, t = Total number of years for the investment or loan
Amount, when interest is compounded quarterly, is A = P[1 + (R/400)]4n, where R/400 is the
quarterly rate and 4n is the number of quarters

Activity 3.1
1: A sum of GHS4000 is borrowed and the rate is 7%. What is the simple and compound interest
for 2 years?
Solution:
Simple Interest = Principle × Rate × Time = PTR/100
⇒ Simple Interest = 4000 × (7 ⁄ 100) × 2
⇒ Simple Interest = 560
∴ The simple Interest for 2 years is Rs. 560
Compound Interest = Principal × (1 + Rate)Time − Principal

31
So, Compound Interest = 4000 × (1 + 7 ⁄ 100)2 − 4000
⇒ Compound Interest = (4000 × 1.1449) − 4000
⇒ Compound Interest = 580
∴ The compound interest for 2 years is GHS 580

2: A sum of GHS25000 becomes GHS 30000 at the end of 4 years when calculated at simple
interest. Find the rate of interest.
Solution:
Given,
Principal = P = GHS25000
Time = T = 4 years
Amount at the end of 4 years = GHS30000
SI = GHS30000 – GHS 25000 = GHS 5000
SI = PTR / 100
⇒ R = SI × 100 / PT
⇒ R = 5000 × 100 /( 25000 × 4)
⇒ R = 5%
Hence, the rate of interest = 5%

3: Find the compound interest on GHS13000 at 10% for 2 years, compounded annually.
Solution:
Given,
Principal = P = GHS13000
Rate of interest = r = 10%
Time = t = 2 years
Amount on CI = P(1 + r/100)2 = 13000(1 + 10/100)2
= 13000 (1 + 0.1)2 = 13000(1.1)2 = 13000 × 1.21 = 15730
CI = Amount on CI – Principal = GHS15730 – GHS 13000
= GHS2730
Therefore, the compound interest = GHS2730.

4. The following table demonstrates the difference that the number of compounding periods can
make over time for a GHS10,000 loan taken for a 10-year period.

Compounding
No. of Compounding Periods Values for i/n and nt Total Interest
Frequency
Annually 1 i/n = 10%, nt = 10 ¢15,937.42
Semiannually 2 i/n = 5%, nt = 20 ¢16,532.98
Quarterly 4 i/n = 2.5%, nt = 40 ¢16,850.64
Monthly 12 i/n = 0.833%, nt = 120 ¢17,059.68

5. Michael’s father had borrowed ¢1,000 from the bank and the rate of interest was 5%. What
would the simple interest be if the amount is borrowed for 1 year?
Calculate the simple interest if the amount is borrowed for 2 years, 3 years, and 10 years?

Solution:

32
Principal Amount = ¢1,000, Rate of Interest = 5% = 5/100. (Add a sentence here describing the
given information in the question.)
Simple Interest

1 Year S.I = (1000 ×5 × 1)/100 = 50

2 Year S.I = (1000 × 5 × 2)/100 = 100

3 Year S.I = (1000 ×5 × 3)/100 = 150

10 Year S.I = (1000 × 5 × 10)/100 = 500

Now, we can also prepare a table for the above question adding the amount to be returned after the
given time period.
Simple Interest Amount

1 Year S.I = (1000 ×5 × 1)/100 = 50 A= 1000 + 50 = 1050

2 Year S.I = (1000 ×5 × 2)/100 = 100 A= 1000 + 100 = 1100

3 Year S.I = (1000 × 5 × 3)/100 = 150 A = 1000 + 150 = 1150

10 Year S.I = (1000 × 5 × 10)/100 = 500 A = 1000 + 500 = 1500

6. The difference between compound interest and simple interest on a certain sum for 2 years at
10 % is ¢25. What is the sum?
Solution
Apply: Principal = x (100/r)2 where x is the difference in CI & SI for 2 years.
Therefore P = 25(100/10)2 = ¢2500.

7. The simple interest on a sum of money for 2 years is Rs. 150 and the compound interest on the
same sum at same rate for 2 years is ¢155. What is the rate % p.a.?
Solution
Solution
SI for 3 years = 150 → SI for 1 years = 75
∴ CI for 1 year = 75. So, CI for 2nd year = 80 and SI for 2nd year = 75. Difference = 5
∴ Rate of interest = (5/75) x 100 = 20/3 %.

8. The simple interest on a certain sum for 3 years in ¢225 and the compound interest on the same
sum for 2 years is ¢165. Find the rate percent per annum.
Solution

33
SI for 3 years = 225 → SI for 1 year = 75 ∴ CI for 1 year = 75. So CI for 2nd year = 90 and SI for
2nd year = 75. Difference = 15 ∴ Rate of interest = (15/75)×100 = 20 %

9. A certain principal amounts to ¢15000 in 2.5 years and to ¢16500 in 4 years at the same rate of
interest. Find the rate of interest.
Solution
Amount becomes 15000 in 2.5 years and 16500 in 4 years.
Simple interest for (4-2.5) years = 16500 – 15000
Therefore, SI for 1.5 years = Rs. 1500.
SI for 2.5 years = 1500/1.5 * 2.5 = 2500
Principal amount = 15000 – 2500 = Rs. 12500.
Rate of Interest = 2500 * 100 / 12500 * 2.5 → R = 8%.

10. A certain amount becomes ¢5760 in 2 years and ¢6912 in 3 years. What is the principal amount
and the rate of interest?
Solution
Interest on ¢5760 for 1 year = 6912 – 5760 = ¢1152
Therefore, Rate of interest for 1 year = 100*1152/5760*1 = 20%
Let the principal be p.
Then, Principal = p[1+ 20/100]2 = 5760
Solving which gives Principal = ¢4000

11. How long will it take a certain amount to increase by 30% at the rate of 15% simple interest?
Solution:
Let the principal be ¢ x
Simple interest = x×30/100 = 3x/10
T = 100*SI/PR = 100×3x/10 / x×15 = 2%
Alternatively, this can be solved by considering principal amount to be ¢100. Then simple interest
becomes ¢30.
Then, T = 100×30/100×15 = 2%

12. Find the compound interest (CI) on ¢12,600 for 2 years at 10% per annum compounded
annually.
Solution:
Given, Principal (P) = ¢ 12,600
Rate (R) = 10, Number of years (n) = 2
A = P[1 +(R/100)]n
= 12600[1 + (10/100)]2
= 12600[1 + (1/10)]2
= 12600 [(10 + 1)/10]2
= 12600 × (11/10) × (11/10)
= 126 × 121
= 15246
Total amount, A = ¢15,246
Compound interest (CI) = A – P
= ¢15,246 – ¢12,600
= ¢2646

34
13. At what rate of compound interest per annum, a sum of ¢1200 becomes ¢1348.32 in 2 years?
Solution:
Let R% be the rate of interest per annum.
Given,
Principal (P) = ¢1200
Total amount after 2 years (A) = ¢1348.32
n=2
We know that,
A = P[1 + (R/100)]n
¢1348.32 = Rs. 1200[1 + (R/100)]2
1348.32/1200 = [1 + (R/100)]2
[1 + (R/100)]2 = 134832/120000
[1 + (R/100)]2 = 2809/2500
[1 + (R/100)]2 = (53/50)2
1 + (R/100) = 53/50
R/100 = (53/50) – 1
R/100 = (53 – 50)/50
R = 300/50
R=6
Hence, the rate of interest is 6%.
Amount, when interest is compounded half-yearly, is
A = P[1 + (R/200)]2n
Here,
R/200 = half-yearly rate
2n = the number of half years

14. A TV was bought for ¢21,000. The value of the TV was depreciated by 5% per annum. Find
the value of the TV after 3 years. (Depreciation means the reduction of value due to use and age
of the item)

Solution:
Principal (P) = ¢21,000
Rate of depreciation (R) = 5%
n=3
Using the formula of CI for depreciation, A = P[1 – (R/100)]n
A = ¢21,000[1 (5/100)]3
= ¢21,000[1 – (1/20)]3
= ¢21,000[(20 – 1)/20]3
= ¢21,000 × (19/20) × (19/20) × (19/20)
= ¢18,004.875
Therefore, the value of the TV after 3 years = ¢18,004.875.

15. Find the compound interest on Rs 48,000 for one year at 8% per annum when compounded
half-yearly.
Solution:
Given,
Principal (P) = ¢48,000

35
Rate (R) = 8% p.a.
Time (n) = 1 year
Also, the interest is compounded half-yearly.
So, A = P[1 + (R/200)]2n
= ¢48000[1 + (8/200)]2(1)
= ¢48000[1 + (1/25)]2
= ¢48000[(25 + 1)/25]2
= ¢48,000 × (26/25) × (26/25)
= ¢76.8 × 26 × 26
= ¢1,916.80
Therefore, the compound interest = A – P
= ¢(519,16.80 – 48,000)
= ¢3,916.80

16. Find the compound interest on ¢8000 at 15% per annum for 2 years 4 months, compounded
annually.
Solution:
Given,
Principal (P) = ¢8000
Rate of interest (R) = 15% p.a
Time (n) = 2 years 4 months
4 months = 4/12 years = 1/3 years
So,
A = P[1 + (R/100)]n
= ¢8000 [1 + (15/100)]2 [1 + (1/3) × (15/100)]
= ¢8000 [1 + (3/20)]2 [1 + (3/20 × 3)]
= ¢8000 [(20 + 3)/20]2 [(20 + 1)/20]
= ¢8000 × (23/20) × (23/20) × (21/20)
= ¢11,109
Therefore, the compound interest = A – P = ¢11,109 – ¢8000 = ¢3109

17. If principal = ¢1,00,000. rate of interest = 10% compounded half-yearly. Find

(i) Interest for 6 months.
(ii) Amount after 6 months.
(iii) Interest for the next 6 months.
(iv) Amount after one year.
Solution:
Given,
P = ¢1,00,000
R = 10%
(i) A = P[1 + (R/200)]2n
Here, 2n is the number of half years.
Let us find the interest compounded half-yearly for 6 months, i.e., one half year.
So, A = ¢1,00,000 [1 + (10/200)]1
= ¢1,00,000 [(20 + 1)/20]
= ¢1,00,000 × 21/20
= ¢1,05,000
Compounded interest for 6 months = ¢1,05,000 – ¢1,00,000 = ¢5000

36
(ii) Amount after 6 months = ¢1,05,000
(iii) To find the interest for the next 6 months, we should consider the principal amount as Rs.
1,05,000.
Thus, A = ¢1,05,000 [1 + (10/200)]1
= ¢1,05,000 × (21/20)
= ¢1,10,250
Compound interest for next 6 months = ¢1,10,250 – ¢1,05,000 = ¢5250
(iv) Amount after one year = ¢1,10,250

18. The population of a place increased to ¢54,000 in 2003 at a rate of 5% per annum.
(i) Find the population in 2001.
(ii) What would be its population in 2005?
Solution:
(i) Let P be the population in the year 2001.
Thus, population in the year 2003 = A = 54000 (given)
R = 5%
Also, n = 2
A = P[1 + (R/100)]n
54000 = P[1 + (5/100)]2
54000 = P[1 + (1/20)]2
54000 = P × [(20 + 1)/20]2
54000 = P × (21/20) × (21/20)
P = 54000 × (20/21) × (20/21)
P = 48979.6
The population in 2001 = 48980 (approx.)
(ii) Given that the population in the year 2003 = P = 54000
R = 5%
n=2
A = P[1 + (R/100)]n
= ¢54000[1 + (5/100)]2
= ¢54000[1 + (1/20)]2
= ¢54000 × [(20 + 1)/20]2
= ¢54000 × (21/20) × (21/20)
= ¢59535
Therefore, the population in 2005 = ¢59535

19. What is the difference between the compound interests on ¢5000 for 1 ½ year at 4% per annum
compounded yearly and half-yearly?
Solution:
Given,
P = ¢5000
R = 4%
Time (n) = 1 ½ years
When the interest is compounded yearly,
A = P[1 + (R/100)]n
= ¢5000 [1 + (4/100)] [1 + (1/2 × 4/100)]
= ¢5000 [1 + (1/25)] [1 + (1/50)]
= ¢5000 [(25 + 1)/25] [(50 + 1)/50]

37
= ¢5000 × (26/25) × (51/50)
= ¢5304
CI = A – P = ¢5304 – ¢5000 = ¢304
When the interest is compounded half-yearly,
n = 1 ½ years = 3 half-years
A = P[1 + (R/200)]2n
Here, 2n = 3
A = ¢5000 [1 + (4/200)]3
= ¢5000 [1 + (1/50)]3
= ¢5000 [(50 + 1)/50]3
= ¢5000 × (51/50) × (51/50) × (51/50)
= ¢5306.04
CI = A – P = ¢5306.04 – ¢5000 = ¢306.04
Difference between compound interest = ¢306.04 – ¢304 = ¢2.04

20. The population of a town decreased every year due to migration, poverty and unemployment.
The present population of the town is 6,31,680 people. Last year the migration was 4%, and the
year before last, it was 6%. What was the population two years ago?
Solution:
Given,
The present population of the town (A) = 631680
Last year migration rate was 4%, and the year before, the previous migration rate was 6%.
Let P be the population of a town, two years ago.
Thus, R1 = 4%
R2 = 6%
According to the given situation, the total population is:
A = P[1 – (R1/100)] [1 – (R2/100)]
631680 = P [1 – (4/100)] [1 – (6/100)]
631680 = P [1 – (1/25)] [1 – (3/50)]
631680 = P[(25 – 1)/25] [(50 – 3)/50]
631680 = P × (24/25) × (47/50)
P = 631680 × (25/24) × (50/47)
P = 700000
Therefore, the population of the town, two years ago = 700000

21. Find the amount and the compound interest on ¢1,00,000 compounded quarterly for 9 months
at the rate of 4% per annum.
Solution:
Given,
P = ¢1,00,000
R = 4%
Time = 9 months
A = P[1 + (R/400)]4n
Here, R/400 is the quarterly interest rate.
4n = 9 months = 3 quarters
So, A = ¢1,00,000 [1 + (4/400)]3
= ¢1,00,000 [1 + (1/100)]3
= ¢1,00,000 [(100 + 1)/100]3

38
= ¢1,00,000 × (101/100) × (101/100) × (101/100)
= ¢103030.10

SUMMARY
Dear Student Teacher,
We hope you did you enjoy the lessons!!
Very wonderful!
We have learned the meanings and applications of simple and compound interests in a variety of
ways. We have solved so many problems involving simple and compound interests and have seen
the various uses of these two concepts. Continue to explore more areas where you could utilise
simple and compound interests. Very importantly, we hope you would cultivate the habit of harvest
your income and utilizing thee concepts in your everyday life.
Thank you.

UNIT 1 SECTION 4 INSURANCE TYPES AND BENEFITS

INTRODUCTION
Dear Student Teacher,
Insurance is a legal agreement between two parties, called the insurer and the insured, also known
as insurance coverage or insurance policy. The insurer provides financial coverage for the losses
of the insured that s/he may bear under certain circumstances. Insurance coverage can be defined
as a contract in the form of a financial protection policy. This policy covers the monetary risks of
an individual due to unpredictable contingencies. The insured is the policyholder whereas the
insurer is the insurance-providing company/the insurance carrier/the underwriter. The insurers
provide financial coverage or reimbursement in many cases to the policyholder. The policyholder
pays a certain amount called ‘premium’ to the insurance company against which the latter provides
insurance cover. The insurer assures that it shall cover the policyholder’s losses subject to certain
terms and conditions. Premium payment decides the assured sum for insurance coverage or ‘policy
limit’. You must know these concepts and put them into practice.

LEARNING OUTCOMES AND INDICATORS

39
 Use manipulatives and other • Use manipulatives and other TLMs in developing
TLMs including ICT in a variety of insurance and benefit concepts.
ways in learning mathematics • Use ICT as a tool in developing insurance and benefit
concepts in insurance types and claims e.g., Geogebra.
benefits (practical skills, digital • Use drawing tools to conduct insurance investigations
literacy, problem solving) (NTS, emphasising visualization, pattern recognitions and
3j); conjecturing patterns of insurance claims.
• Solve insurance problems using manipulatives and/or
technology related strategies in a variety of ways.

Features of Insurance Coverage

1. It is a kind of risk management plan to use an insurance policy as a hedge against an
uncertain loss
2. Insurance coverage does not mitigate the magnitude of loss one may face. It only assures
that the loss is shared and distributed among multiple people
3. Various clients of an insurance company pool in their risks. Hence, they pay the premiums
together. So, when one or a few incur a financial loss, the claimed money is given out of
this accumulated fund. This makes each client bear a nominal fee
4. Insurance coverage can be provided for medical expenses, vehicle damage, property
loss/damage, etc. depending on the type of insurance
5. Premium, policy limit, and deductible are the main components of an insurance coverage
policy. The policy buyer should check them thoroughly while buying an insurance policy

Benefits of Insurance Coverage

An insurance policy performs various functions and comes with multiple benefits. Below are some
of its most fundamental advantages, along with some of the secondary and the rest are additional
ones. The basic functions of insurance coverage are:

40
1. Provides protection
Insurance coverage does reduce the impact of loss that one bears in perilous situations. It provides
monetary reimbursement during financial crises. It not only protects the insured from financial
woes but also helps in checking mental stress arising out of it.

2. Provides certainty
Insurance coverage provides a feeling of assurance to the policyholders. The insured pays a small
portion of the income for this certainty that will help in the future. So, there is a certainty of
handsome financial aid against the premium. It will protect the policy buyer when met with
accidents, hazards, or any vulnerabilities.

3. Risk sharing
The very manner in which insurance policy functions makes it a cooperative scheme. An insurer
would be unable to pay from one’s capital. An insurance company pools in collective risks and
premiums because it covers a large number of risk-exposed people. The payout to the one who
claims insurance coverage is out of this fund. Thereby, all policyholders share the risk of the one
who actually suffered the loss.

4. Value of risk
Insurance policy assesses the volume of risk and also anticipates the various causes of it. It
evaluates the amount for insurance coverage and the premium payment amounts on a risk value
basis. It safeguards against unforeseen events and consequential loss.

5. Capital generation
The fund generated from the various premiums acts as a pooled investment for the insurance
company. The insurers invest this lump sum into money market instruments, for instance, in
stocks, mutual funds, and other productive channels. This helps in generating income and profit
for the business. It guards against the loss of capital for the company.

6. Economic growth
Insurance policies mobilize domestic savings into providing financial stability. It also directs
towards loss mitigation due to damage or destruction for the insured community. It not only
equivalently spreads the risks but also promotes trade and commerce by utilizing the fund.

7. Saving habits
Insurance policies help inculcate saving habits among individuals. They keep a portion of income
to pay premiums that will act as a guard for unknown future predicaments. Many insurance plans
come as insurance-cum-savings or insurance-cum-investment schemes. This further encourages
people to save and invest.

Types of Insurance Coverage

Insurance policies can cover up medical expenses, vehicle damage, loss in business or accidents
while travelling. Life Insurance and General Insurance are the two major types of insurance
coverage.
General Insurance can further be classified into sub-categories that clubs in various types of
policies. These are:

41
a. Life insurance
One can avail the life insurance in order to protect the family due to premature death or death
during the tenure of the policy. It provides the family with a lump sum when the insured person
meets with an untimely death. This helps the grieving family to battle with financial struggles that
may occur in absence of a breadwinner.
• Term Insurance is the most common form of life insurance where you pay the premium for
the pre-decided term.
• If you pass away within the term period, the money you are insured of is given to the
family.
• But it remains with the insurance company if you survive through the term policy’s tenure.
Unlike term plans, whole life insurance or endowment plans pay upon maturity as well if
you outlive the term.
• Some pension plans, or post-retirement plans also carry insurance coverage.
• One is to pay the premium up to a certain time.
• You receive the promised amount upon maturity.
• The family gets the money upon the untimely death of the insured.

Types of Life Insurance Policies

There are primarily seven different types of insurance policies when it comes to life insurance.
1. Term Plan
The death benefit from a term plan is only available for a specified period, for instance, 40 years
from the date of policy purchase.

2. Endowment Plan
Endowment plans are life insurance policies where a portion of your premiums go toward the death
benefit, while the remaining is invested by the insurance provider. Maturity benefits, death benefit
and periodic bonuses are some types of assistance from endowment policies.

3. Unit Linked Insurance Plans or ULIPs

Similar to endowment plans, a part of your insurance premiums go toward mutual fund
investments, while the remaining goes toward the death benefit.

4. Whole Life Insurance

As the name suggests, such policies offer life cover for the whole life of an individual, instead of
a specified term. Some insurers may restrict the whole life insurance tenure to 100 years.

5. Child’s Plan
Investment cum insurance policy provides financial aid for your children throughout their lives.
The death benefit is available as a lump-sum payment after the death of parents.

6. Money-Back
Such policies pay a certain percentage of the plan’s sum assured after regular intervals. This is
known as survival benefit.

7. Retirement Plan

42
Also known as pension plans, these policies are a fusion of investment and insurance. A portion
of the premiums goes toward creating a retirement corpus for the policyholder. This is available
as a lump-sum or monthly payment after the policyholder retires.

b. General Insurance
Non-life insurance policies count as general insurance policies that include insurance coverage for
home, auto, education, and third party:

c. Health Insurance
You can buy health insurance for yourself or for your family that may include your spouse, parents,
siblings, and children. Some insurance companies have tie-ups with hospitals. So here you can use
your policy number to avail of cashless services in-network hospitals. In other cases, you can claim
reimbursement for hospitalization and treatments.

Types of Health Insurance Policies

1. Individual Health Insurance - These are healthcare plans that offer medical cover to just one
policyholder.
2. Family Floater Insurance - These policies allow you to avail health insurance for your entire
family without needing to buy separate plans for each member. Generally, husband, wife and two
of their children are allowed health cover under one such family floater policy.

3. Critical Illness Cover - These are specialised health plans that provide extensive financial
assistance when the policyholder is diagnosed with specific, chronic illnesses. These plans provide
a lump-sum payout after such a diagnosis, unlike typical health insurance policies.

4. Senior Citizen Health Insurance - As the name suggests, these policies specifically cater to
individuals aged 60 years and beyond.

5. Group Health Insurance - Such policies are generally offered to employees of an organisation
or company. They are designed in such a way that older beneficiaries can be removed, and fresh
beneficiaries can be added, as per the company’s employee retention capability.

6. Maternity Health Insurance - These policies cover medical expenses during pre-natal, post-
natal and delivery stages. It covers both the mother as well as her newborn.

7. Personal Accident Insurance - These medical insurance policies only cover financial liability
from injuries, disability or death arising due to accidents.

8. Preventive Healthcare Plan - Such policies cover the cost of treatment concerned with
preventing a severe disease or condition.

d. Education Insurance
Education insurance can also serve as an investment scheme. You pay premiums by the time your
child is 18 years of age or attains a certain age as decided by the insurance policy. You can have a
lump sum with imposed regulations that you can use for a child’s educational purposes and not
any other. Use an education calculator to estimate the amount you may need when the child grows
up. Such calculators are often provided by insurance companies or insurance offering sites. The
parent/ foster parent/legal guardian is the owner of the policy.

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e. Home/Property Insurance
If man-made or natural calamities damage your valuable property then this policy can cover the
financial loss and provide monetary aid. Losses due to theft, floods, or any other mishaps can be
alleviated.

Types of Property Insurance

1. Home Insurance - With such a policy, you remain free from all financial liabilities that may
arise from damage to your home or contents inside due to fires, burglaries, storms, earthquakes,
explosions and other events.

2. Shop Insurance - If you own a shop, which acts as a source of income for you, it is integral to
protect yourself from financial liability arising from the same. Whether the liability occurs due to
natural calamities or due to accidents, with these plans, you can immediately undertake repairs to
the shop.

3. Office Insurance - Another type of property insurance policy, office insurance ensures that the
office building and all the equipment inside are significantly protected in the event of unforeseen
events. Generally, office spaces include expensive equipment, such as computers, servers and
much more. Thus, availing these plans is essential.
4. Building Insurance - If you own a complete building, opting for home insurance may not be
sufficient. Instead, you can purchase building insurance to cover the entire premises.

f. Motor/Auto/Vehicle Insurance
This is one of the mandatory policies in current times. First of all, it protects your valuable asset
against road accidents or any other damage and covers the losses. Secondly, the traffic rules
suggest you carry insurance papers while driving.

Types of Motor Insurance Policies

1. Third-Party Liability - This is the most basic type of motor insurance cover in Ghana. It is the
minimum mandatory requirement for all motorised vehicle owners, as per the VLA laws. Due to
the limited financial assistance, premiums for such policies also tend to be low. These insurance
plans only pay the financial liability to the third-party affected in the said mishap, ensuring that
you do not face legal hassle due to the accident. They, however, do not offer any financial
assistance to repair the policyholder’s vehicle after accidents.

2. Comprehensive Cover
Compared to the third-party liability option, comprehensive insurance plans offer better protection
and security. Apart from covering third party liabilities, these plans also cover the expenses
incurred for repairing the damages to the policyholder’s own vehicle due to an
accident. Additionally, comprehensive plans also offer a payout in case your vehicle sustains
damage due to fire, man-made and natural calamities, riots and others such instances. Lastly, you
can recover your bike’s cost if it gets stolen, when you have a comprehensive cover in place. One
can also opt for several add-ons with their comprehensive motor insurance policy that can make it
better-rounded. Some of these add-ons include zero depreciation cover, engine and gear-box
protection cover, consumable cover, breakdown assistance, etc.

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3. Own Damage Cover
This is a specialised form of motor insurance, which insurance companies offer to consumers.
Further, you are eligible to avail such a plan only if you purchased the two-wheeler or any car. The
vehicle must be brand new and not a second-hand one. You should also remember that you can
avail this standalone own damage cover only if you already have a third party liability motor
insurance policy in place. With own damage cover, you basically receive the same benefits as a
comprehensive policy without the third-party liability portion of the policy.

h. Travel Insurance
You may have seen that you get an option to buy insurance for minimal costs when booking a rail
or air ticket. Alternatively, you can buy travel insurance if you are a frequent flyer and especially
if you travel internationally. You can claim for baggage loss, trip cancellation, or delay in flight.

Types of travelling insurance

i. Domestic Travel Insurance - This is the kind of travel insurance policy that safeguards your
finances during travels within India. However, if you plan to step outside the country for a
vacation, such a policy would not offer any aid.

ii. International Travel Insurance - If you are stepping out of the country, ensure you pick
an international travel insurance plan. It allows you to cover the unforeseen expenses that can arise
during your trip like medical emergencies, baggage loss, loss of passport, etc.

iii. Home Holiday Insurance - When you are travelling with family, your home remains
unguarded and unprotected. Chances of burglary are always significant, which may lead to
significant losses. Thankfully, with home holiday insurance plans, which are often included within
travel policies, you are financially protected from such events as well.

g. Miscellaneous insurance
Apart from the types of insurances discussed above, there are miscellaneous insurance coverage
policies for furniture, goods, machines, etc.

h. Mobile Insurance
Owing to the rising price of mobile phones and their several applications today, it has become
imperative to insure the device. Mobile insurance allows you to reclaim money that you spend on
repairing your phone in the event of accidental damage.
Further, you can also claim the same in case of phone theft, making it easier to replace the handset
with a new phone.

Other types of insurance

There are other types of insurance such as Fire Insurance (damage due to fire), Marine Insurance
(for cargo ships), Tenant Insurance, Landlord’s Insurance, and so on.

i. Group Medical Insurance Policies often cover the employees of an organization if the latter has
any.

Social Security and National Insurance Trust (SSNIT)

Benefits under the SSNIT Scheme

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 There are four (4) types of benefits under the SSNIT scheme that members can enjoy depending
on which contingency has occurred.
1. Superannuation Pension/ Old age Pension
2. Invalidity Pension
3. Survivor’s Lump sum.
4. Emigration benefit

Superannuation Pension/ Old Age Pension

To qualify for Old Age pension, the member must be at least 60 years and must have contributed
a minimum of 180 months (15 years) under Act 766 and 240 months (20 years) under PNDCL
247. The member who is 55 years but below 60 years receives reduced pension whilst the 60-year-
old receives full pension.

Old Age/Retirement Pension

Qualifying Conditions
Full Pension
To qualify for Full Pension,
You must be at least 60 years
• You must have made a minimum contribution of 180 months (15 years) under act 766 and
240 months (20 years) under PNDCL 247.

Basis for Calculation of Old Age Pension

• Age
• Average of Best 36 months / 3 years’ Salary
• Earned Pension Right – Rating for the number of months you have contributed to the
Scheme.
• You can earn a “pension right” between 37.5% and 60% depending on the number of
months contributed at the time of retirement. E.g., the minimum contributions of 180
months give a “pension right” of 37.5%.
• Every additional month over the 180 months attracts an additional percentage of 0.09375%
or 1.125% for One (1) year respectively.

To Calculate Your Pension

Multiply your best 36 months (3 years) average salary by your “pension right”.

Earned Pension Right Under The National Pension Act, 2008 Act 766
The Pension Right is 2.5% for each year of contribution for the first 15 years and 1.125% for every
additional year up to a maximum of 60.0%.

Years of Contribution 15 16 17 18 19 20 21 22 23 24 25
Pension Right (%) 37.50 38.63 39.75 40.88 42.00 43.13 44.25 45.38 46.50 47.63 48.75

Years of
26 27 28 29 30 31 32 33 34 35 36& above a
Contribution
Pension Right (%) 49.88 51.00 52.13 53.25 54.38 55.50 56.63 57.75 58.88 60.00 60.00

Reduced Pension – Early Retirement

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To qualify for Reduced Pension,
• You must be 55 years and above but below 60 years of age; and
• You must have made a minimum contribution of 180 months (15 years) under act 766 and
240 months (20 years) under PNDCL 247.

Early Retirement – Age Reduction

For early retirement reduction with factor from 55 years and below 60 years, the pension is
computed as follows:
Age (Years) 55 56 57 58 59
% of Full Pension 60% 67.5% 75% 82.5% 90%

Refund of Contributions
In the event that you do not qualify for Old Age Pension when you retire either compulsorily or
voluntarily; your contributions will be refunded to you with interest.

Qualifying Conditions
• You must be between 55 and 60 years.
• Where you have not made the minimum aggregate contribution period of 180 months, you
will be entitled to a lump sum payment of your total contributions with interest.

How to Apply
• Contact the nearest SSNIT Branch with your Smart Card or Biometric Card, letter of
retirement from your employer—not mandatory.
• The SSNIT Branch will then provide you with a Pension Application Form for completion.
• Submit your completed Form to the SSNIT Branch.
• Provide an active bank account number that bears your name—evidence of bank account
details.
• SSNIT will advise you to collect your monthly pension at your bank
• Pensioners after attaining the age of 72 years for those under PNDCL 247 and 75 years for
those under Act 766 would be required to go through the identification process yearly.

Invalidity Pension
To qualify for invalidity pension
• The member must have contributed for 12 months in aggregate within the last 36 months
preceding the incidence of the invalidity.
• He/ She must have also been certified by a Medical Board as being incapable of any normal
gainful employment due to a permanent physical or mental disability.
• The invalidity pension is paid monthly to such a person who has been confirmed and
certified incapable of earning an income.

Invalidity Pension
Qualifying Conditions
To qualify for invalidity pension:
• You must have made a minimum of 12 months/within the last 36 months with the date of
termination of appointment due to your invalidity as the reference point.
• You must have been declared permanently invalid and incapable of any normal gainful
employment:

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 • By a qualified and recognized medical officer
• Certified by a Regional Medical Board on which a SSNIT Medical Officer is represented.

Medical Examination
• Report to the nearest SSNIT Branch in person or through your representative with a
Medical Report from a recognised Medical Practitioner certifying you are invalid.
• You will be required to appear before a Medical Board for examination where your
invalidity is certified by the Medical Board.

How to Apply
• Members must fulfill their student loan guarantorship obligation where applicable before
applying for benefits.
• Obtain Pension Application Forms from any SSNIT Branch.
• Complete the application forms and submit to the SSNIT Branch as early as possible.
• SSNIT will advise you to collect your monthly pension at a bank of your choice. Your bank
account should be active and bear your name.

Calculation of Invalidity Pension

• After you have been certified invalid you will be entitled to a pension as follows:
• If you have made the minimum contributions of 180 months or 15 years or more, you will
receive a “pension right” based on your contribution period and the average of the three
(3) best years’ salary. Irrespective of not attaining the retirement age.
• If you made a total of 12 months within the last 36 months even though you might have
not satisfied the minimum contributions period, you will receive a monthly pension based
on 37.5%” pension right “of the average of your best three years’ salary.

Death and Survivors Lump Sum

• Death and Survivors Lump sum is benefit paid to nominated or eligible beneficiaries of a
deceased contributor or pensioner.
• It can also be paid to persons upon an order by a court of competent jurisdiction.
• This benefit is paid when a member dies in active service or during retirement and have
not attained the age of 72 years for those under PNDCL 247 and 75 years for those under
the National Pensions Law, Act 766 respectively.
• Deceased member’s beneficiaries will be identified and all benefit due paid to the
beneficiaries identified.

Survivor’s Lump Sum

• This benefit is paid to dependants of members under the following conditions:
• When the member dies before retirement; or
• When a pensioner dies before attaining age 75.

Calculation of Survivors’ Lump Sum

The benefit is computed as follows:
• Where a member dies having made at least twelve months contributions within the last 36
months prior to the death of the member, a lump sum payment of the earned pension of the
deceased member for a period of 15 years will be paid.

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 • The amount will be the present value discounted and paid to the member’s nominated
dependants.
• Where a member dies before making at least twelve months contribution within the last 36
months, a lump sum equal to the total contributions and interest shall be paid to the
nominated dependants.
• Where a pensioner dies before attaining age 75, a lump sum payment based on the present
value of the unexpired pension of the member will be made to the beneficiaries.

How to Apply
• Report the death of the member to the nearest SSNIT Branch with any of the following:
• Primary Evidence:
• Letter from the employer where available.
• Affidavit from Chief of the Village or Town.
• Police Report.
• The following Secondary Evidence of death could be accepted in addition to the above
mentioned:
• Posters
• Burial Permit, etc.
• On receiving information of the death of a member, SSNIT will identify the nominated
dependant(s) and request them to apply for the benefit.
• A dependant(s) may call at a SSNIT
• Branch to collect, complete and submit an Application Form with the following:
• The Membership Certificate of the deceased if available.
• Birth Certificate of minors if applicable
• A Bank Account Number that bears the dependant’s name – evidence of bank account
details.
• A photo identity card.
• SNIT will process the application and a lump sum payment will be made into the account.

Emigration Benefit
• Emigration benefit is a lump sum payment of benefit to non-Ghanaian members of the
Social Security Scheme under Act 766 whose services are ended and are leaving Ghana
permanently.
• Whether the member has reached the retiring age or not, whatever benefit is due him/her
will be paid as lump sum in Ghanaian currency to the member.
• To qualify for emigration benefits:
• You must be a non-Ghanaian contributor.
• You should be leaving Ghana Permanently.

How to Apply
Contact the nearest SSNIT office with the following:
• A letter from your employers. (Evidence that you are emigrating)
• A copy of your passport. (Personal Details Section)
• Copy of your work and residence permit.
• A confirmation of your nationality.
• Evidence of Bank Account (in Ghana) that bears your name.

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 • The Branch will provide you with an Emigration Lump Sum Benefit application form to
be completed and endorsed by the Mission.
• The completed forms should be submitted to the Branch office.
• SSNIT will advise you to collect your lump sum payment at the bank.
• In case a beneficiary wants someone to receive the benefit on His/her behalf, the following
must be done:
• Evidence that the beneficiary will be out of the country at the time of Payment.
• Authority to Receive Benefit on Behalf of a Beneficiary Form must be properly completed
and signed by the beneficiary.

Calculation of Emigration Benefit

• If the member does not qualify for Pension a return of contribution together with interest
will be paid to him or her.
• If the member qualifies for Pension; the present value of the member’s pension shall be
paid as lump sum benefit.

National Health Insurance Levy (NHIL)

The National Health Insurance Scheme (NHIS) is a social intervention program me
introduced by government to provide financial access to quality health care for residents
in Ghana. The NHIS is largely funded by:
• The National Health Insurance Levy (NHIL), which is 2.5% levy on goods and
services collected under the Value Added Tax (VAT).
• 2.5 percentage points of Social Security and National Insurance Trust (SSNIT)
contributions per month return on National Health Insurance Fund (NHIF)
investments premium paid by informal sector subscribers.
• Government allocation complements the funding of the scheme.

NHIS subscribers fall into two broad groups, the informal and exempt groups. It is only the
informal group that pays premium. Members of the exempt group do not pay premium.
They are:
• Formal sector employees and the self-employed who contribute to the Social
Security and National Insurance Trust (SSNIT contributors)
• Children (persons under 18 years of age)
• Persons in need of ante-natal, delivery and post-natal health care services (pregnant
women)
• Persons classified by the Minister for Social Welfare as indigents,
• Categories of differently-abled persons determined by the Minister responsible for
Social Welfare
• Persons with mental disorder
• Pensioners of the Social Security and National Insurance Trust (SSNIT pensioners)
• Persons above seventy years of age (the elderly)
• Other categories prescribed by the Minister.
• In addition to the premium, subscribers are also required to pay a processing fee or
renewal fee for their ID cards, except pregnant women and indigents.
The table below depicts the different categories of subscribers, payments they have to make
and whether or not they serve a waiting period.

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Categories of health care facilities
Several categories of health care facilities have been credentialed by the National Health
Insurance Authority (NHIA) to provide services to subscribers. These are:
• Community-based Health Planning and Services (CHPS)
• Maternity homes
• Health centres
• Clinics
• Polyclinics
• Primary hospitals (district hospitals, CHAG primary hospitals, quasi - Government
primary hospitals and private primary hospitals)
• Secondary hospitals
• Tertiary hospitals
• Pharmacies
• Licensed chemical shops
• Diagnostic centres
You must however visit your primary provider first when you fall ill. If necessary, he/she
will refer you to a higher-level facility. This ensures that regional and teaching hospitals
are able to concentrate on more complicated diseases, to reduce overcrowding and ensure
quality of care at all levels.

Activity 4.1
1. Mario and Danielle have been married for 10 years, are childless and have no desire to have
children. Mario's annual net income is ¢120,000, and he has group life insurance for the same
amount. Danielle's net income is ¢45,000 and she has no group insurance. Their home is valued at
¢320,000, and they currently have 20 years left on their ¢250,000 mortgage. Mario would like to
bequeath an amount of ¢100,000 to the hospice that cared for his parents. Danielle inherited
¢250,000 recently upon the death of her father, which they are using to maximize their registered
retirement savings plan (RRSP) contributions and use all unused contribution room. In the event
of his own death, Mario would like to leave the house to Danielle mortgage-free. To meet Mario’s
needs, what is the minimum amount of life insurance coverage he should buy?

Solution
They use the value of the residence (¢320,000$) and not the mortgage amount (¢250,000).
Mario's need is ¢250,000 for the mortgage, then ¢100,000 for the donation to the seniors' residence
less the amount of the group insurance, ¢120,000.
Calculation: ¢250,000 + ¢100,000 – ¢120,000 = ¢230,000
.
2. Generally, a manufacturing concern must pay an insurance cost of 2.89% of the asset value.
From the below value of the assets, calculate the insurance expense to be paid by XYZ Ltd.:
Machinery: ¢9,000,000
Industrial shed: ¢1,23,100
Spares: ¢45,000
Forklift: ¢32,000
Safety equipment: ¢18,500
Total: ¢9,218,600

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Solution:
Calculation showing insurance cost to be paid for machinery-

=9,000,000*2.89%
=¢260,100.00
Similarly, we can calculate insurance expenses for other assets, which are shown below:

Total will be –

Thus, XYZ Ltd. would have to pay ¢2,66,417.54 as an insurance premium for the given year.

4. Anthony has a habit of smoking. He is presently pursuing a master’s from UEW, Winneba. His
father is interested in taking the insurance for Anthony’s health due to his bad habit of smoking.

52
Therefore, he consulted the PQR insurance company for medical insurance. They provided the
following details related to the medical plan:
Age 0-15 16-24 25-50 51-70 70 and above

Base Premium Rate for

1.30% 2.01% 2.19% 2.70% 3.50%
Mediclaim

Additional premium to cover

1% 1.20% 1.50% 1.70% 2%
a specific illness

Additional premium if
0.50% 0.65% 0.80% 1% 1.20%
smoking
Calculate the insurance expense for the medical plan, including coverage of a specific illness of
¢500,000 to be paid by Anthony’s father.

Solution:
Anthony is 23-years old. Hence, all the premium rates will apply to the slab of 16-24 years.
Calculation showing insurance expense to be paid

Particulars Age (16-24yrs) Amount (¢)

Insured 500000
Base premium 2.01% 10050
Additional premium to cover 1.20%
specific illnesses
Additional premium if smoking 0.65%

Similarly, we can calculate insurance expense which is shown below:

Total Premium to be Paid will be –

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=10,050+6,000+3,250
=¢19,300.
Thus, the total insurance expense to be paid is ¢19,300 for the sum insured of ¢500,000.

SUMMARY
Dear Student Teacher,
We have learned the types of insurance, benefits of insurance, SSNIT and NHIS operations. We
hope you have enjoyed the computations of insurance claims? Have you undertaken any kind of
insurance? If you do, congratulations!

UNIT 1 SECTION 5 INCOME TAXES

INTRODUCTION
Dear Student Teacher,
Do you remember the types of taxes we learned in Unit 1 Section 1? Where can you classify
income taxes? Thank you for your effort.
An income tax is the tax people pay on the money they earn. Typically, the first portion of income
is not taxed. This is called your personal allowance. The rest of your salary above your allowance
is called taxable income. This is the money your income tax is calculated on. Up to a given value
of your taxable income will be charged at a basic rate of tax (20%) and money over this will be
subject to a higher rate of tax (40%). In this section, we will learn more about these procedures.

LEARNING OUTCOMES AND INDICATORS

54
 Use manipulatives and other • Use manipulatives and other TLMs in developing
TLMs including ICT in a calculations of income taxes.
variety of ways in learning • Use ICT as a tool in developing computations of
mathematics concepts in income income taxes.
taxes (practical skills, digital • Use drawing tools to conduct income tax
literacy, problem solving) investigations emphasising visualization, pattern
(NTS, 3j); recognitions and conjecturing patterns of
insurance claims.
• Solve income tax problems using manipulatives
and/or technology related strategies in a variety of
ways.

Income Tax
An income tax is the tax people pay on the money they earn. Typically, the first portion of income
is not taxed. This is called your personal allowance.

Net income
Net income is the total amount of money your business earned in a period of time, minus all of its
business expenses, taxes, and interest. It measures your company’s profitability. You can learn
more in our guide on net income meaning. For now, we will get right into how to calculate net
income using the net income formula.
The formula for calculating net income is Revenue – Cost of Goods Sold – Expenses = Net Income
The first part of the formula, revenue minus cost of goods sold, is also the formula for gross
income. So put another way, the net income formula is Gross Income – Expenses = Net Income
It can be simplified as Total Revenues – Total Expenses = Net Income

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Net income can be positive or negative. When your company has more revenues than expenses,
you have a positive net income. If the total expenses are more than the revenues, you have a
negative net income, also known as a net loss.

Types of Individual Taxes

1. Withholding tax (WHT)
It is a tax which is deducted at source by a withholding agent (a person required to deduct tax)
when making payment to another person and accounted for later to the GRA. A registered
partnership, company and trust and other businesses that make payment to another person for
goods or services bought qualify to withhold the tax unless the person is exempted from paying
the tax. You must be registered to be allowed to withhold tax from business transactions.

Withholding tax under domestic tax laws

Income Rates (%)

Dividends 8

Interest (excluding individuals and resident financial institutions) 8

Rent on residential properties 8

Rent on non-residential properties 15

Fees to resident individuals as invigilators, examiners and part-time teachers 10

or lecturers, and endorsement fees

Fees or allowances to directors, managers, board members and trustees who 20

are resident individuals

Commission to insurance, sales, canvassing and lotto agents who are 10

individuals

Supply of services by an entity exceeding GH¢2,000 per annum 7.5

Supply of general services by an individual 7.5

Supply of goods exceeding GH¢2,000 per annum 3

Supply of works exceeding GH¢2,000 per annum 5

Payments to petroleum subcontractors 7.5

Payments for unprocessed precious minerals 3

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 Royalty, natural resource payments 3

2. Corporate Income Tax (CIT)

It is a tax charged on a company’s total income sources at the end of the company’s accounting
income year. Companies pay tax on their business and investment income also known as gains
and profits, which does not include expenses made to obtain the income.

Item Rate (%)

Income of a Trust 25

Company principally engaged in the hotel industry 22

Company engaged in the export of non- traditional exports 8

Financial institutions from loans granted to farming enterprises 20

Financial institutions from loans granted to a leasing company 20

Manufacturing companies located in regional capitals (except Accra & Tema) 18.5

Manufacturing companies located outside Accra, Tema and the regional capitals 12.5

Free Zone Enterprises after 10 years tax holiday (on domestic sales) 25

Free Zone Enterprises after 10 years tax holiday (on export of goods and services) 15

Petroleum income tax 35

Mineral income tax

The businesses pay 1% tax during their tax holidays. These businesses pay the actual tax rates after
their tax holidays.
Also, young entrepreneurs who are into businesses such as manufacturing, information and
communication technology, agro processing, energy production, waste processing, tourism and
creative arts, horticulture and medicinal plants have five years tax holidays and after five years the
above rates apply.

3. Mineral royalties tax

Minerals and mining operations Tax (Mineral Royalty) is imposed on income of a person engaged
in mineral operations. Subject to any fiscal stability agreement, the mineral royalty rate is 5% of
the total revenue earned from mining operations and is calculated for each year of assessment. A
person’s incomes from separate mineral operations are taxed separately. Where two or more

57
persons, apart from a partnership hold a mineral right, each person is taxed separately. Mineral
operations relating to a mine and shared processing facility are regarded as a separate operation.

Income from mineral operations

The income of a person from mineral operations includes:
• Income received from disposal of minerals.
• A compensation received from an insurance policy in respect of loss or destruction of
minerals;
• Amount received for sale of information pertaining to the operations or mineral reserves;
• A gain from the disposal or assignment of interest;
• Surplus from an approved rehabilitation fund; and
• Other incidental revenue received.

Deductions for mineral operations

The following shall be included as deductions from the assessable income:
• Ground rent and royalties paid;
• Capital allowances granted;
• Contributions to and other expenses incurred in respect of an approved rehabilitation fund;
• Expenses incurred in the course of reclamation and closure of the mineral operation; and
• Any other expenses incurred.

4. Gift tax
A gift is defined to mean a receipt without consideration or for inadequate consideration. A thing
given willingly to someone without payment is considered a gift. Gifts are also received in respect
of the employment. Such gifts may arise from one’s employment relationship, donated by the
employer, an associate of the employer or a third party under an arrangement with the employer
or an associate of the employer.

Outlined under section 4(2vii), of Act 896, 2015

• Gift from Business
• Gift from Investment
• Rate of Tax
• Taxable Gift
Taxable gifts
Any of the following assets situated in Ghana: building of a permanent or temporary nature, land,
shares, bonds and other securities, money, including foreign currency, business and business
assets, and any means of transportation (land, air or sea), goods or chattels not included in the
above or part of, or any right or interest in/ to/ over any of the assets referred to above.
An asset or a benefit, whether situated in Ghana or outside Ghana, received by a resident person
as a gift by or for the benefit of that person. A resident person is one who has stayed in Ghana for
cumulative 183 days within the year of assessment.
An asset, whether situated in Ghana or outside Ghana, received by or for the benefit of a resident
person as a gift where the asset has been or is credited in an account or has been or is invested,
accumulated, capitalized or otherwise dealt with in the name of or on behalf of or at the direction
of that person.
A favor in money or money’s worth or a consideration for an act or omission or the forbearance
of an act or omission that ensures for or to the benefit of a resident person.

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Exemption
A taxable gift received by a person under a will or upon intestacy, by person from that person’s
spouse, child, parent, brother, sister, aunt (means parent’s sister), uncle (means parent’s brother),
nephew or niece (means child of a parent’s sister or brother), by a religious body which uses the
gift for the benefit of the public or a section of the public and for charitable purpose are exempted
from the tax
Valuation
The value of a taxable gift is the market value of the gift at the time of the receipt.

Returns and payment of tax

Tax on gifts received by an individual if that gift is not in respect of business or employment shall
within 21 days of receipt furnish the GRA with return in writing (link- Gift Tax Return) containing
the following information:
• The description and location of the taxable gift
• The total value of the gift
• How it is calculated and tax payable with respect to that gift
• The full name and address of the donor of the gift
• Any other information required by the Commissioner
Where a person is required to furnish a return under that person shall remit to the Commissioner
the amount of tax calculated as payable and the payment of tax is due at that time.

5. Vehicle income tax (VIT)

It is a tax designed to be collected from commercial transport operators on a quarterly basis.
Due dates for payments of VIT are:
• 15th January
• 15th April
• 15th July
• 15th October

Features of the VIT

• It is categorized based on the tonnage and number of passengers.
• It is obligatory for all commercial vehicle operators to buy VIT stickers from any Domestic
Tax Revenue Office.
• This is a tax collected from commercial vehicle operators on quarterly basis.
• Stickers are in various categories and rates depending on the vehicle’s passenger capacity
and type of operation e.g., taxis, trotros, tour buses, tipper trucks, etc.
• The sticker must be pasted on the front windscreen of the vehicle
• VIT monitoring is done with the assistance of the Ghana Police Service

Class of vehicle Description Annual rate (GhS)

A1 Tractor, power tillers and tanker 40.00
A2 Taxis/ private taxis 48.00
A3 One pound, one pound/ Peugeot cars/ fork-lift, 60.00
recovery towing trucks
A4 Trotro (up to 15 persons) 64.00

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6. Rent income
Rent income is one which accrues to someone as a result of the letting or leasing a property to
another person. The tax paid on rent income is referred to as Rent Tax. Rent Tax must be paid
within 30 days after the rent income is received.

Businesses liable to pay rent tax

• Any business that receives income from letting or leasing a property
• An agency that qualifies to withhold tax.

Rate of income tax

There are two rates for rent tax;
• 8% for residential premises
• 15% for non-residential premises
i. Payment of the rent tax can be made at the nearest Domestic Tax Revenue Division Office.
You may also contact any of our offices for further clarification on the tax.
ii. Failure to pay your tax on rent income by the due date, will attract an interest of 125% of
the statutory rate compounded monthly.
iii. Remember to make available copies of all receipts of payment of rent tax for inspection by
officers of Ghana Revenue Authority (GRA)

7. Communication service tax

The Communications Service Tax (CST) is one levied on charges for the use of communications
services that are provided by electronic communications service providers. CST is imposed under
Section 1 of the Communications Service Tax Act 2008, (Act 754) and CST(Amendment) Act,
2013 (Act 864). It is paid by consumers to the communications service providers, who in turn pay
all CST collected to the Domestic Tax Revenue Division of the Ghana Revenue Authority on a
monthly basis. The GRA is required under the law, to pay the CST collected into the Consolidated
Fund.

Qualification to charge CST

CST is charged only by electronic communications service providers who are in the provision of
electronic communication classified by the National Communications Authority under the
provisions of the National Communications Regulations 2003 (LI 1719) and notified in writing by
the Commissioner-General of the GRA to charge the tax.
These businesses include:
• National fixed network
• Mobile cellular network operators
• Internet Service Providers (ISPs)
• Public/Corporate Data Operators
• Providers of Radio (FM) broadcasting services
• Providers of Free-on-air and Pay-per-view television services
• Free zones Enterprises
• Recipients of electronic communications services from Non-resident persons.
An electronic communication service provider is required to levy CST on all charges for usage of
communications services provided, in accordance with the provisions of the Communications
Service Tax Act 2008 (Act 754). It is unlawful for any individual to charge the CST.

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Services Classified as Electronic Communication Service
• A service providing electronic communications
• A closed user group service,
• A private electronic communications service
• A public electronic communications service
• A radio communications service and
• A value-added service

Benefits of the CST

At least 20% of the Revenue generated from the CST is used by the government to finance the
National Youth Employment Programme (NYEP) in particular and support the national
development agenda of the country in general.

8. Tax stamp
It is a tax designed for individuals operating in the informal sector, for example, small-scale self-
employed dressmakers/tailors, hairdressers/beauticians/barbers, susu collectors, chop bar owners,
cooked food sellers, butchers, container/kiosks/table top operators, garage owners, artisans
(masons, carpenters, welders, mechanics, vulcanizers, electricians, sprayers), hawkers and
itinerant traders.
Income Tax Stamp is paid on a quarterly basis.
The due dates are:
• 15th January
• 15th April
• 15th July
• 15th October
It is categorized based on the size, nature and volume of the business. A Tax Stamp must be
conspicuously displayed at the business premises or carried on your person (in the case of itinerant
traders) for inspection at any time.

What does the tax stamp looks like?

The Tax Stamp is circular in three different colours; light green, red and dark green. Other features
include the name of the taxpayer, the amount paid, the period in respect of which the payment is
made. It also has a security mark. The Tax Stamp ranges from GH₵3 to GH₵45 per quarter.

9. Pay As You Earn (PAYE)

It is a tax deducted from employees’ income and is paid by an employer on behalf of the employee.
The tax is charged on all income of an individual in employment, whether it is received in cash or
in kind. A monthly PAYE return must be filed by the employer on behalf of employees on or
before the fifteenth day of the month following the month in which the deduction was made.

Activity 5.1
1. Monthly income tax bands and rates
Year 2020 Chargeable Rate (%) Tax payable Cumulative Cumulative
income (GhS) income total (GhS)
(GhS) (GhS)
First 319.00 0 0 319.00 0

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 Next 100.00 5 5 419.00 5
Next 120.00 10 12 539.00 17
Next 3000.00 17.5 525 3,539.00 542
Next 16,461.00 25 4115.25 20,000.00 4 657.25
Exceeding 20,000.00 30

2. Annual income tax bands and rates

Year Chargeable Rate Tax payable Cumulative Cumulative
2020 income (GhS) (%) (GhS) income (GhS) total (GhS)
First 3,828 0 0 3,828 0
Next 1,200 5 60 5,028 60
Next 1,440 10 144 6,468 204
Next 36,000 17.5 6,300 42,468 6,504
Next 197,532 25 49,383 240,000 55,887
Exceeding 240,000 30

3. Individual - Sample personal income tax calculation

Below is the basis of PAYE calculation for an individual whose gross income is GHS4 million.
For the purpose of this calculation, it is assumed that pension is calculated at 8% of gross income
and no NHF deduction.

Gross income (GI) 4,000,000

Gross income (GI2)

for consolidated relief allowance 3,680,000
purposes (i.e. GI less pension)

Less reliefs:

Higher of GHS200,000 or
200,000
1% of GI
Consolidated relief allowance

20% of GI2 736,000

Pension 8% of GI 320,000 (1,256,000)

Taxable income 2,744,000

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 Annual income (GHS) PIT rate (%) Tax payable (GHS) GHS

First 300,000 7 21,000

Next 300,000 11 33,000

Next 500,000 15 75,000

Next 500,000 19 95,000

Next 1,600,000 21 240,240

Over 3,200,000 24

Gross income 4,000,000

PAYE 464,240 (464,240)

Net income after PAYE 3,535,760

4. Let us say Ama Agyeiwaa Shop wants to find its net income for the first quarter of 2022. Here
are the numbers Wyatt is working with:
• Total revenues: ¢60,000
• Cost of goods sold (COGS): ¢20,000
• Rent: ¢6,000
• Utilities: ¢2,000
• Payroll: ¢10,000
• Advertising: ¢1,000
• Interest expense: ¢1,000

Solution
First, Ama could calculate his gross income by taking her total revenues, and subtracting COGS:
Gross income = ¢60,000 - ¢20,000 = ¢40,000
Next, Ama adds up her expenses for the quarter.
Expenses = ¢6,000 + ¢2,000 + ¢10,000 + ¢1,000 + ¢1,000 = ¢20,000
Now, Ama can calculate her net income by taking his gross income, and subtracting expenses:
Net income = ¢40,000 - ¢20,000 = ¢20,000
Wyatt’s net income for the quarter is ¢20,000

5. Geraldo earns ¢75,000. We can calculate the amount of tax he has to pay and how much his
income will actually be, given the following information:

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 • Personal allowance of £10,000
• Basic rate of 20% for actual income between ¢10,000 - ¢41,785, or in other words, the
first ¢31,785 of his taxable income
• Higher rate of 40% for taxable income between ¢31,785- ¢150,000

Solution

i. Begin by subtracting £¢10,000 as this will not be taxed: ¢75,000 - ¢10,000 = ¢65,000 of
taxable income
ii. The first ¢31,785 will be taxed at 20%: ¢31,785 ÷ 100 × 20 = ¢6,357 tax.
iii. Calculate how much is left to be taxed - this will be at a rate of 40%: ¢65,000 - ¢31,785 =
¢33,215 to be taxed at 40% or ¢33,215 ÷ 100 × 40 = ¢13,286 tax.
iv. Add up both values of tax: ¢6,357 + ¢13,286 = ¢19,643 total tax.
v. Subtract this from his earnings to find how much income he will receive after tax. ¢75,000
- ¢19,643 = ¢55,357.

6. Joan is single and earns €28,000 a year. She gets her tax credit certificate from Revenue.
Solution
Joan’s tax credits are listed as:
Single Person Tax Credit = ¢1,700
Employee (PAYE) Tax Credit = ¢1,700
Tax credit total = €3,400
The standard rate cut-off point for a single person is €36,800. Because Joan’s income is below
the cut-off point, all of her income is taxed at the standard rate, (20%), to give her gross tax.
28,000 x 20% = ¢5,600 gross tax.
All her tax credits are deducted from the gross tax to give the tax that is payable:
¢5,600 - ¢3,400 = ¢2,200
Joan is also liable to pay the Universal Social Charge (USC).
USC = ¢547.44. This is calculated as follows:
She pays USC at a rate of 0.5% on the first ¢12,012 (which comes to ¢60.06), 2% on the next
¢9,283 (which comes to ¢185.66) and 4.5% on the balance of ¢6,705 (which comes to €301.72).
The total amount deducted from her annual income is:
¢2,200 (income tax) + ¢547.44 (USC) = ¢2,747.44
You can get the monthly amount of the total tax that should be deducted from wages by dividing
this annual figure by 12.
Or, you can get the weekly amount of the total tax that should be deducted from wages by
dividing this annual figure by 52.

7. Ama is single taxpayer who earns ¢40,000 a year. How will she pay her tax calculated?
Solution
The standard rate band for a single taxpayer is ¢36,800.
This means that the first €36,800 is taxed at the standard rate of tax, 20%, and the remainder
(¢3,200) is taxed at the higher rate of tax, 40%.
¢36,800 x 20% = ¢7,360
¢3,200 x 40% = ¢1,280
Total = ¢8,640
Tax credits are deducted from this amount to give the tax due. A single PAYE (Pay As You
Earn) taxpayer is entitled to

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Single Person Tax Credit = ¢1,700
Employee (PAYE) Tax Credit = ¢1,700
Total = ¢3,400
The taxpayer is not entitled to any other tax credits
So, the total tax due is:
Gross tax of ¢8,640
Minus tax credits of ¢3,400
Tax due = ¢5,240
The USC on gross income is also payable.
USC = ¢1,087.44
USC is calculated as follows:
The person pays USC at a rate of 0.5% on the first ¢12,012 (which comes to ¢60.06), 2% on
the next ¢9,283 (which comes to ¢185.66) and 4.5% on the balance of ¢18,705 (which comes
to ¢841.72).
The total amount deducted from income is: ¢5,240 (income tax)+¢1,087.44(USC)= ¢6,327.64

8. If Mr. Baba has a salary of ¢25,000 per month with DA of ¢4500 per month, entertainment
allowance of ¢¢2250 per month and pays ¢3500 towards professional tax, then his taxable income
would be calculated as follows:
Basic Salary 25000 * 12 = 3,00,000

DA 4500 * 12 = 54,000

EA 2250 * 12 = 27,000

Gross Salary = 3,81,000

Professional Tax 3500

Net income = 3,77,500

As his taxable income is ¢3,77,500, he falls in the slab of 2.5 unit – 5 units of income tax. Thus he
has to pay 10% of his net income as income tax.
Income tax on the above net income = 10% of 3,77,500 = ¢37,750

SUMMARY
Dear Student Teacher,
We have learned about income tax and the types of income taxes. Particularly, we have learned
about the special type of income tax called PAYE. In PAYE, we have calculated several examples
that relate to our daily life. Can you reflect on the following questions
• What is your source of income?
• Do you pay taxes on your income?
• How often do you pay your taxes?
• What type of income taxes do you pay?
Congratulations for paying taxes!

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UNIT 1 SECTION 6 VALUE ADDED TAX, CUSTOM AND EXCISE DUTIES
INTRODUCTION
Dear Student Teachers,
You have learned income taxes and PAYE. However, three more taxes are important to the growth
and development of our beloved country Ghana. These are value-added, custom and excise duties.
Value Added Tax (VAT) is a consumption tax that is assessed on products at each stage of the
production process. It is also known as Goods and Services Tax (GST). It is a consumption tax
that is assessed on products at each stage of the production process – from labour and raw materials
to the sale of the final product. Customs Duty is a tax imposed on imports and exports of goods.
The rates of customs duties are either specific or on ad valorem basis, that is, it is based on the
value of goods. Excise duty is tax imposed on the manufacture, sale or consumption of some
selected products such as alcoholic drinks, tobacco products and petroleum products. It is also
imposed on imported products to compensate for the internal levy on goods of like nature.

LEARNING OUTCOMES AND INDICATORS

Use manipulatives and other • Use manipulatives and other TLMs in

TLMs including ICT in a developing calculations of VAT, custom and
variety of ways in learning excise duties.
mathematics concepts in value • Use ICT as a tool in developing computations of
added tax, custom and excise VAT, custom and excise duties.
duties (practical skills, digital • Use drawing tools to conduct investigations into
literacy, problem solving) VAT, custom and excise duties, emphasising
(NTS, 3j); visualization, pattern recognitions and
conjecturing patterns of insurance claims.

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 • Solve problems on VAT, custom and excise
duties, using manipulatives and/or technology
related strategies in a variety of ways.

Value Added Tax (VAT)

In Ghana, Value Added Tax (VAT) is a tax applied on the value added to goods and services at
each stage in the production and distribution chain. It forms part of the final price the consumer
pays for goods or services. In some countries it is called ‘Goods and Services Tax’ or GST.
The 2018 Mid-Year budget amended the VAT rate from 15% to 12.5% and delinked the National
Health Insurance Levy (NHIL) and Ghana Education Trust Fund Levy (GETFund Levy) from
VAT. Due to this, the NHIL and GETFund Levy cannot be deducted as input VAT. These changes
have implications on the computation of tax for VAT Registered persons.

The COVID-19 Health Recovery Levy Act, 2021 (Act 1068), imposes a special levy on the supply
of goods and services, and the Import of goods and services into Ghana.
The levy is chargeable at a rate of 1% calculated on the value of taxable supply in respect of:
COVID-19 Health Recovery Levy (COVID-19 HRL)
The COVID-19 Health Recovery Levy Act, 2021 (Act 1068), imposes a special levy on the supply
of goods and services, and the Import of goods and services into Ghana.
The levy is chargeable at a rate of 1% calculated on the value of taxable supply in respect of:
Supply of goods and services made in Ghana, but excluding exempt goods or services; and
import of goods and services into Ghana.
The COVID-19 Health Recovery Levy is applicable to both Standard Rate and VAT Flat Rate
registered persons.
The COVID-19 Health Recovery Levy is not subject to input tax deduction. However, it is an
allowable deduction against profit.
Rates
• Value Added Tax (VAT) – Standard Rate = 12.5%
• National Health Insurance Levy (NHIL) = 2.5%

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 • Ghana Education Trust Fund (GETFund) = 2.5%
• COVID-19 Health Recovery Levy (COVID-19 HRL) = 1%

Scope and Coverage

These rates are all chargeable on the value of:
• Every supply of Goods and services in Ghana.
• Importation of goods.
• Supply of imported services, unless otherwise exempted in the VAT Act 2013 (Act 870)
or Regulations made under it.

Key Features on the NHIL, GETFund & COVID-19 Health Recovery Levy
• VAT Registered Taxpayers cannot claim the NHIL, the GETFund, and the COVID-19
HRL charged on their purchases (i.e. the levies are not subject to input tax deduction).
• Goods charged at the VAT Flat Rate of 4% are not subject to the NHIL & GETFund but
are subject to the COVID-19 HRL.
• The levies are to be charged at every stage that a VAT Standard rated supply is made by
VAT Registered Taxpayer.
• VAT Registered persons are now to account for NHIL, GETFund, and COVID-19 HRL
on imported services (which include management and technical services, patents, licenses,
etc.) on monthly NHIL, GETFund, and COVID-19 HRL returns.
• Items that attract a zero rate of VAT also attract a zero rate of GETFund, the NHIL Levy
and COVID-19 HRL.
• VAT Registered Taxpayers who are on the Standard Rated Scheme (SRS) i.e.
Manufacturers & Service providers are to account and pay for NHIL, GETFund and
COVID-19 HRL.
• The Base for Charging the Levies
• The value of the supply, excluding the chargeable levies and the deductible VAT.
• All non-deductible levies and taxes should be factored into the cost build up (i.e., treated
as costs) to the base to which to compute NHIL, GETFund, and COVID-19 HRL. These
costs (levies and taxes) incurred can however be treated as deductible expenses in the
financial statements.

Taxable Value for Charging VAT

• The base for charging VAT is the value of the supply (Goods or services) Including the
chargeable levies and excluding the deductible VAT
• All levies that CANNOT be deducted should be factored into the cost building (i.e.
treated as costs) and added to the base before computing the VAT.
• The 2.5% NHIL, the 2.5% GETFund, and COVID-19 HRL 1% shall be computed on the
value of the taxable supply which includes all costs incurred except deductible VAT.
• The 12.5% VAT shall be computed on the NHIL, GETFund, and COVID-19 HRL
charged inclusive value of the taxable supply
• These costs (levies and taxes) can be presented as deductible expenses in a financial
statement.

Responsibilities of Standard Rate Supplier

• Account for the full output tax at 12.5% on the monthly VAT return

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 • Account for NHIL 2.5%, GETFund 2.5% and COVID-19 HRL 1% on monthly NHIL,
GETFund and COVID-19 HRL return.
• Retain withholding VAT credit certificate issued to them by withholding VAT agents as
proof for qualification for input tax deduction.
• Discharge all other duties and obligations applicable to them under the VAT law.
• VAT, NHIL, GETFund Levy, & COVID-19 Levy Invoice
• The Commissioner General’s invoice should contain fields for NHIL, GETFund levy,
COVID-19 levy and VAT.
• No invoice other than the new VAT/NHIL invoice is acceptable for use by registered
traders as from the Effective Date of Collection (EDC) of the COVID-19 Levy.
• In completing the invoice, the field for total of NHIL, GETFund Levy, COVID 19 Levy
and VAT is mandatory. It is obligatory however for every taxpayer to enter on the invoice,
the total of NHIL, GETFund Levy, COVID-19 Levy and VAT without which the vouching
of invoices during audit visits would be made extremely tedious.
• Points (1 to 3) above relating to NHIL, GETFund Levy, COVID-19 Levy and VAT
invoice equally apply to the Hotel and Restaurant Receipt/Invoice

Return Filing and Payments

Taxpayers are to file their returns and make payments by the last working day of each month
immediately following the month to which the returns relate. For example, October returns must
be submitted by the last working day in November. If payment is due on the returns submitted, it
must be made not later than the date the return is submitted.
The return must be on the form prescribed by the Commissioner General. Copies of the tax returns
form can be downloaded from www.gra.gov.gh.
The following returns will be submitted by the VAT registered taxpayer
• A VAT returns for standard rates supplies
• A VAT flat rate scheme (VFRS) Returns for (VFRS Taxpayer only)
• A NHIL, GETFund, and COVID-19 Return.

Examples
1. Dzolali Limited is a VAT registered textile manufacturing company. The company made the
following sales during the month of May, 2021.
Domestic sales GHS89,000.00
Sales to diplomatic community GHS40,000.00
Export to Togo with relevant customs documentations GHS124,000.00

Solution
Compute the relevant taxes payable
Tax computation Taxable supply = 89,000.00
GETFund levy = 89,000.00 * 2.5% = 2,225.00
NHIL = 89,000.00 * 2.5% = 2,225.00
COVID-19 Levy = 89,000.00 * 1% = 890.00 5,340.00
Taxable Value 94,340.00
VAT @ 12.5% (94,340.00*12.5%) 11,792.50
¢106,132.5

Note: 1. Sales to the diplomatic community are relief supplies.

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Exports to Togo is a zero-rated supply; Hence their exclusion from the computation of the levy

Derivation of the Various Fractions

The standard rate VAT fraction
C = Cost
1% = 0.01 = COVID-19 Levy
2.5% = 0.025 = NHIL
2.5% = 0.025 = GETFund Levy
12.5% = 0.125 = VAT
If C = the value of the service without taxes and the levies,
Then:
¢0.01 = the COVID-19 Levy charged
¢0.025 = the GETFund Levy charged
¢0.025 = the NHIL charged
(0.125) (1.06) = ¢0.1325= the VAT charged
Therefore:
Total Inclusive Value = C+0.01 + 0.025C + 0.025C + [ (1.06C) *(0.125)] = ¢1.1925
Cost + (COVID-19 Levy + NHIL + GETFund Levy) + VAT =¢1.1925

The COVID-19 Levy fraction:

Given 1% = 0.01
1.1925 1.1925
then multiply both the numerator and the denominator by 10,000 to remove the decimals = 0.01 *
10000 = 100
1.1925*10000 = ¢11925

To reduce to the lowest fraction, divide both the numerator and the denominator by 25
= 100 / 25 = 4
11925/25 477

COVID-19 Levy fraction = 4/477

2. Dzolali Limited is a VAT registered textile manufacturing company approved by the Ministry
responsible for Trade and Industry. The company made an all-inclusive tax payable of
GH¢94,340.00 for the month of May, 2021.
Compute the relevant COVID-19 Levy tax payable

Tax computation – COVID-19 Levy

COVID-19 Levy fraction = 4/477

GH¢94,340.00 (excluding the tax)

4 *106,132.50 (including the tax) = GH¢ 890.00
477
Total COVID 19 Levy= GH¢ 890.00

The NHIL fraction:

Given 2.50% = 0.025
1.1925 1.1925

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then multiply both the numerator and the denominator by 10,000 to remove the decimals = 0.025
* 10000 = 250
1.1925*10000 =¢11925

To reduce to the lowest fraction, divide both the numerator and the denominator by 25
= 250 / 25 = 10
11925/25 477
NHIL fraction = 10/477

3. Dzolali Limited is a VAT registered textile manufacturing company approved by the Ministry
responsible for Trade and Industry. The company made an all-inclusive tax payable of
GH¢94,340.00 for the month of May, 2021.
Compute the relevant NHIL Levy tax payable.

Tax computation – NHIL

NHIL Levy fraction = 10/477
GH¢94,340.00 (excluding the tax)
10 *106,132.50 (including the tax) = GH¢ 2,225.00
477
Total NHIL Levy = GH¢ 2,225.00

The GETFund Levy fraction:

Given 2.50% = 0.025
1.1925 1.1925
Then multiply both the numerator and the denominator by 10,000 to remove the decimals = 0.025
* 10000 = 250
1.1925*10000 11925
To reduce to the lowest fraction, divide both the numerator and the denominator by 25
= 250 / 25 = 10
11925/25 477
GETFund Levy = 10/477

4. Dzolali Limited is a VAT registered textile manufacturing company approved by the Ministry
responsible for Trade and Industry. The company made an all-inclusive tax payable of
GH¢94,340.00 for the month of May, 2021.
Compute the relevant NHIL Levy tax payable.

Tax computation – GETFund Levy

GETFund Levy Fraction = 10/477
GH¢94,340.00 (excluding the tax)
10 *106,132.50 (including the tax) = GH¢ 2,225.00
477
Total GETFund Levy = GH¢ 2,225.00

VAT fraction:
(12.5%) (1.06) = (0.125×1.06) = 0.1325
1.1925 1.1925 ¢1.1925

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Then multiply both the numerator and the denominator by 10,000 to remove the decimals = 0.1325
* 10000 = 1325
1.1925*10000 = ¢11925

To reduce to the lowest fraction, divide both the numerator and the denominator by 25
= 1325 / 25 = 53
11925/25 = ¢477
VAT fraction = 53/477

5. Dzolali Limited is a VAT registered textile manufacturing company approved by the Ministry
responsible for Trade and Industry. The company made an all-inclusive tax payable of
GH¢94,340.00 for the month of May, 2021.
Compute the relevant NHIL Levy tax payable.

Tax computation – VAT

VAT Fraction = 53/477
GH¢94,340.00 (excluding the tax)
53 *106,132.50 (including the tax) = GH¢ 11,792.50
477
Total VAT Payable = GH¢ 11,792.50
Impact on the Withholding VAT Scheme
VAT Withholding agents will continue to withhold at the time of payment 7% of the taxable value
(the base on which VAT is computed) of all local taxable supplies made by a standard rated taxable
person/supplier, and the difference of 5.5% of the taxable value, along with the taxable value, will
continue to be paid to the taxable person /supplier.
The withholding VAT agent will continue to issue to the supplier withholding VAT certificate
showing the amount of tax withheld. These Certificates are to be used for purposes of showing as
proof of advanced payment of both the VAT and the levies.
The VAT registered taxpayer who has made supplies and has suffered withholding VAT will
continue to file both their VAT and levy returns and account for these imposts in accordance with
the provision of the VAT Act, 2013, (Act 870), NHIL, GETFund, and COVID-19 HRL Act
respectively to the Ghana Revenue Authority.
Withholding VAT agents will continue to file withholding VAT returns by the 15th of the month
immediately following the month to which a return relates and make payments of VAT withheld
to the commissioner General.
Relevant VAT downloads

6. A car costing ¢5,500 is subject to 20% VAT. Work out the cost of the VAT and the total cost
of the car.
a. Find 20% of the cost:
¢5,500 ÷ 100 × 20 = ¢1,100.
b. Add this to the original cost:
¢5,500 + £1,100 = ¢6,600.
Solution
Petrol prices are subject to 20% VAT. If I paid ¢48.26 for a tank of petrol, how much of this was
VAT?

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Cost + VAT = price paid
100% + 20% = 120%
¢48.26 = 120%.
Divide both sides by 120 to find the value of 1%.
0.4021666667 = 1%.
Now multiply by 20 to find the value of VAT added.
8.043333333 = 20%.
VAT = £8.04 (rounded to two decimal places as we are dealing with money).

What is 'Customs Duty'

Rule 3(i) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 states
that the value of imported goods shall be the transaction value adjusted in accordance with the
provisions of its Rule 10.
If objective and quantifiable data do not exist with regard to the valuation factors, if the valuation
conditions are not fulfilled, or if Customs authorities have doubts concerning the truth or accuracy
of the declared value in terms of Rule 12 of the said Valuation Rules, 2007, the valuation has to
be carried out by other methods in the following hierarchical order:
(i) Comparative Value Method - Comparison with transaction value of identical goods
(ii) (Comparative Value Method - Comparison with transaction value of similar goods
(iii) Deductive Value Method - Based on sale price in importing country
(iv) Computed Value Method - Based on cost of materials, fabrication and profit in country of
production
(v) Fallback Method - Based on earlier methods with greater flexibility.

Import duties are generally of the following types:

1. Basic duty
2. Additional Customs duty
3. True Countervailing duty or additional duty of customs
4. Anti-dumping duty/Safeguard duty
While revenue is a paramount consideration, Customs duties may also be levied to protect the
domestic industry from foreign competition.

Customs Tariffs and Levies

Under the ECOWAS Common External Tariffs, Ghana now operates Five-Band Tax Rates. These
are:
1. Zero (0) Rated - Essential Social Goods
2. 5% - Basic necessities, basic raw materials, Capital Goods, Specific Inputs
3. 10% - Inputs and Intermediary Products (Semi-Finished Goods)
4. 20% - Finished Goods (final Consumer goods)
5. 35% - Specific goods for Economic Development
The above enumerated tax rates are not in respect of Import Duty only; they are also an imposition
of the following:
• Value Added Tax
• National Health Insurance Levy
• Ghana Education Trust Fund
• Import Excise Duty
• Examination Fee

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 • African Union Levy
• ECOWAS Levy
• Processing fee
• Special Import Levy
• Import Levy
• Interest charge
• State Warehouse Rent

Activity 6.1
1: value of received goods is less than ¢150
You buy a camera outside the EU for ¢149.
Price: Price camera: ¢ 149
Costs
• shipment costs (e.g.): ¢ 25
• insurance costs (in this example): ¢ 10
Taxes
• import duties: ¢ 0
• VAT 21% on: (¢ 149 + ¢ 25 + ¢ 10 = ¢184): = ¢38.64
Total: (price + costs + taxes) = (¢149 + ¢25 + ¢10 + ¢38.64): = ¢222.64

You pay ¢38.64 in import taxes.

You only pay VAT, no import duties because the value is not greater than ¢150
Alongside these costs you must usually also pay declaration and processing costs to the postal or
courier company.

2: Value of received goods is ¢ 150 or more

You buy a fake leather handbag outside the EU for ¢ 199.
Price: price fake leather handbag: ¢199
Costs
• shipment costs (e.g.): ¢ 25
• insurance costs (in this example): ¢10)
Taxes: Import duties 3% on: (¢199 + ¢25 + ¢10 = ¢234): ¢7.02
VAT 21% on: (¢199 + ¢25 + ¢10 + ¢7.02 = ¢ 241.02): ¢ 50.61
Total: (Price + costs + taxes) = (¢199 + ¢25 + ¢10 + ¢7.02 + ¢ 50.61): ¢ 291.63
You must pay VAT.
You need to pay customs duties because the value of the handbag is more than € 150.
In this example, you pay € 57.63 in import taxes.
Alongside these costs, you must also usually pay declaration and processing costs to your postal
or courier company.

Excise Duty
Excise duty is a single stage tax and it is paid once either by the manufacturer or importer when
the goods are removed, loaded onto a conveyance at the factory gate in Ghana or at the point of
entry.

The Legislative Framework Governing Excise duty administration in Ghana

1. The Excise Duty Act, 2014 (Act 878) – Primary authority for Excise

74
 2. The Excise Tax Stamp Act, 2013 (Act 873) – Stamping Administration
3. The Customs Act, 2016 (Act 891) – Valuation, Import and Seizure Provisions
4. The Revenue Administration Act, 2016 (Act 915) – General supporting provisions for all
taxation statutes
5. Excise Duty Regulations, 2016 (L.I.2242)
6. Excise Tax Stamp Regulations, 2016 (L.I. 2241)
7. Practice notes
8. Other legislative instruments and related directives

Imposition of Excise Duty

Section 1 of Excise Duty Act, 2014 (Act 878) states that Excise duty is payable on the goods
specified in the first schedule where the goods are:
• Manufactured in the country or
• Imported into the country at the rates specified in the first schedule.
• Scope and Coverage
• Excise duty is currently imposed on excisable goods delivered for consumption in Ghana
and includes: (Please refer to the First schedule indicated as Appendix 1)
• Registration of Manufacturers (for Excise Duty)
Section 14 of Excise Duty Act, 2014 (Act 878) states that a person shall not carry on a business of
manufacturing excisable goods in the country unless
• That person is registered under this Act
• The excisable goods are manufactured in a warehouse; and
• That person has entered into a general bond or lodged a form of security with the
Commissioner-General.
• Ghana Revenue Authority registers Manufacturers as well as Alcohol Stockists.

Eligibility Requirements for Registration

To be registered as an Excise duty payer, persons are required:
• Not to have been convicted of an offence under the Excise Duty Act, 2014 (Act 878)
• Not to be less than 18 years of age
• Not to have had his/her certificate of registration cancelled under the Excise Duty Act,
2014 (Act 878)
• To have a valid Taxpayer Identification Number
• To be registered with the Registrar General’s Department
• To be registered with the Ghana Revenue Authority before the commencement of the
business
• To have the materials to be used and products to be manufactured to be declared and
registered with the relevant regulatory bodies such as the Food and Drugs Authority, the
Ghana Standards Authority etc. (NB: The nature of the product determines the proper
excise treatment e.g., the duty rate to apply)

Application for Registration

Section 15, Excise Duty Act 2016, (Act 878) stipulates the process for registering as an Excise
duty payer as follows:

75
 • A person who intends to carry on a business of manufacturing excisable goods in the
country shall, not later than Thirty (30) days before commencement of the business, apply
to the Commissioner-General to be registered under this Act.
• On receipt of an application, the Commissioner-General shall notify the applicant in
writing of the decision of the Commissioner-General within Thirty (30) days.
• The Commissioner-General shall register the applicant if the Commissioner-General is
satisfied that the applicant will be carrying on the business of manufacturing excisable
goods in the country shall issue the applicant with a certificate of registration; and may
impose the terms, conditions or restrictions that the Commissioner-General considers
appropriate

Alcohol Stockist
Regulation 12, Excise Duty Regulations, 2016 (L.I 2242) defines an Alcohol Stockist also known
as a Stockist as a person (individual, partnership or a company) registered or authorized by the
Commissioner-General to purchase ethyl alcohol in bulk in its raw state and sell.

Types of Stockists
• An importer who supplies ethyl alcohol directly to manufacturers of alcoholic beverages
or to other stockists
• A dealer who buys ethyl alcohol in large quantities from importers or other stockists and
supplies to manufacturers of alcoholic beverages or other stockists
• Obligations of Manufacturers (for Excise Duty)
• Obligations of an Excise duty payer under the Excise Duty Act 2014, (Act 878) are as
follows:
• Manufacturers and importers of excisable goods are mandated to pay Excise duty on
those goods at the rate specified in the first schedule of the Excise Duty Act 878
• Manufacturers of excisable products must register under the Excise Duty Act, 2014 (Act
878), and charge the tax
• Manufacturers of excisable goods must manufacture those goods in a manufacturing
premises approved by the Commissioner General
• Manufacturers of excisable goods are required to enter into a general bond or lodge
security on excisable goods with the Commissioner General
• A registered excise duty payer must comply with all relevant provisions in the Excise
Duty Act, 2014 (Act 878)
• Manufacturers of excisable goods are required to notify the Commissioner General about
changes in any relevant events (name, address, place of business, constitution, or nature of
principal activity of the manufacturer) or goods (nature or quantity of excisable goods
manufactured or price) in the activity of the manufacturer
• Manufacturers of excisable products are obliged to provide resident excise officers with
office accommodation at or within the warehouse
• Excise duty payers are required to file Excise duty returns for each calendar month by the
21st day of the following calendar month, whether or not Excise duty is payable during the
return month
• Manufacturers of excisable goods are required to pay Excise duty on goods entered for
home use in a calendar month by the 21st day of the following month

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 • Excise duty payers are required to maintain necessary records to enable verification of
duty payable and accuracy of returns filed

Obligations of Stockists
A stockist is obliged under the Excise Duty Act, 2014 (Act 878) to:
• Pay all duties and taxes in full at the time of import
• Make accurate declarations of imports to the Ghana Revenue Authority at importation
• Issue the Commissioner-General’s invoices for all sales
• Keep proper books of accounts on their operations
• Submit monthly stockist returns on sales and stocks
• Submit accurate VAT/NHIL & GETFund returns and pay accurate taxes thereof
• Sell to only registered stockists, registered blenders and manufacturers and in all other
instances with clearance from the Excise unit of the Ghana Revenue Authority
• Resident Officers (Section 24 Excise duty Act 2014, (Act 878))
• The Commissioner-General may station an officer in a warehouse to ensure compliance
with the Excise Duty Act.
• The manufacturer shall provide the officer with the appropriate office accommodation at
or within the warehouse to the satisfaction of the Commissioner -General.

Activity 6.2
1. Consider a company called Accra Breweries Limited located in Accra produces 2000 litres of
Brewery in 24 hours. High Breweries has to pay an excise tax to the federal tax department and
has an excise tax of ¢5 per liter. Calculate how much excise tax should Accra Breweries Limited
must pay on a daily basis to the tax department?
Solution:
Calculation of excise tax payable will be –
1 Particulars Value (¢)
2 Brewery in 24 hours 2000
3 Tax rate per litre 5
4 Excise payable 10,000

As we recognize, the taxes levied are based practically on the quantity of Brewery produced per
day. This is a classic example of a specific excise tax applied to the quantity delivered.
The total Excise tax liability for High Breweries Limited = 2000 * 5 = ¢10,000
High Breweries Limited needs to pay ¢10,000 in excise tax to the government for producing 2000
litres of the Brewery on a daily basis.

2. One of the localities Mr. Amoah would like to sell his house is Kumasi. The amount listed for
selling the house, is ¢450,000. The KMA charges 1.2% up to ¢200,000 and 1.5% between
¢200,001 to ¢500,000. Calculate the amount of excise tax that the buyer would be paying.
Solution:
This type of tax is levied as a percentage of the goods and services sold to the market. In this case,
the property taxes are put on to the seller to be paid.
The excise tax amount that would be paid by the buyer will be zero; the tax should be paid by the
seller of the property. The buyer usually doesn’t pay this tax.
Calculation of total excise tax will be as follows:

77
 Particulars Value (¢)
KMA charges 200,000
Charge rate up to ¢200,000 1.20%
Tax liability 2,400
Selling house amount 450,000
Charge rate (¢200,000 to ¢500,000) 1.50%
Rest of tax 3,750
Total excise 6,150

Tax Liability will be –

Tax Liability = ¢200,000 * 1.2%
Tax Liability = ¢2,400
Rest of Tax will be –
The rest of the selling price calculation for the rest of tax is,
Rest of tax = (¢450,000 – ¢200,000) * 1.5%
Rest of tax = ¢3,750
Total Excise Tax will be as follows:
Thereby, the cumulative excise tax that should be paid by the seller of the property = ¢2,400 +
¢3,750 = ¢6,150
Mr. Amoah has to pay a total excise tax of ¢6,150 on the selling price of the property.

3. Consider a company PTC Ltd in Ghana manufacturing cigarettes; a pack of cigarettes sold at
the store cost’s a market price of ¢2, whereas another pack of cigarette costs ¢4. However, in 2019,
STMA Assembly added an additional excise tax of ¢4.5 per pack of cigarettes irrespective of the
market price fixed by the company per packet. Moreover, the city where the cigarettes are sold has
added an additional excise tax over the state tax of ¢2 on the packet of cigarettes sold. Calculate
the total excise tax for two categories of cigarettes sold in the store.
Solution:
This is a specific excise tax category where a fixed tax is added to a certain product, in this case,
cigarettes. Many state governments, along with the city, have added taxes are included in the
market price of the product. This serves as a source of revenue to the state and the city government
and also helps to reduce the purchase of unhealthy products to make them costly.
Particulars Value (¢)
City tax 2
STMA tax 4.5
Specific excise duty 6.5
Total cost per cigarette pack for first type 8.5
Another pack of cigarette cost 4
Total cost per cigarette pack for second type 10.5
Specific Excise Tax will be –
Specific Excise tax = California State + City Tax = ¢4.5 + ¢2 = ¢6.5
Total Cost per Cigarette Pack for First Type –
Total cost per cigarette pack for first type = Market price per cigarette pack + specific excise tax
added
Total cost per cigarette pack for first type = ¢2 + ¢6.5
Total cost per cigarette pack for first type = ¢8.5
Total Cost per Cigarette Pack for Second Type –

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Total cost per cigarette pack for second type = ¢4 + ¢6.5
Total cost per cigarette pack for second type = ¢10.5

4. Volta Aluminum Company Ltd. sells a product to the buyers at 363.94 per unit. This price
includes excise duty at 12.5% and VAT at 5%. Additionally, as a routine practice, sales
commission of 5% on cost tubes is given to the stockists. Compute the assessable value (AV) of
the product under excise law of Ghana.
Solution
Assume that, assessable value = x.
No Deduction is available in respect of commission paid to third parties from Assessable value.
Since Excise duty is 12.5%,
State Vat rate is 5% price including excise will be 1.125x.
State Vat @ 5% of 1.125x is 0.05625x.
Hence, Price inclusive of sales tax and excise duty will be 1.18125x
Now, 1.18125x = 363.94
Hence, x = 308.10

SUMMARY
Dear Student Teacher,
We have learned that:
• Value Added Tax (VAT) is a consumption tax that is assessed on products at each stage of
the production process.
• Customs Duty is a tax imposed on imports and exports of goods. The rates of customs
duties are either specific or on ad valorem basis.
• Excise duty is tax imposed on the manufacture, sale or consumption of some selected
products such as alcoholic drinks, tobacco products and petroleum products.
• Stockist is a person (individual, partnership or a company) registered or authorized by the
Commissioner-General to purchase ethyl alcohol in bulk in its raw state and sell.
We hope you have enjoyed the calculations of these taxes.
Have you been involved in one or more of these taxes? Congratulations! Pay your taxes to grow
and develop the country and the society you live.

SELF ASSESSMENT QUESTIONS

1. Briefly explain the differences between the following concepts:
(a) Direct tax and indirect tax
(b) Custom duty and excise duty
(c) VAT and ad valorem
(d) Salary and wage
2. State and briefly explain any three components of VAT under the Ghanaian tax system.
4. The following data shows the budget of a hypothetical country in 2006. Study the data and
answer the questions that follow:
[¢ millions]
Revenue
Company tax 240
Workers’ income tax 160
Excise duties 80
Taxes on exports 100

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 Value added tax 150
Import duties 90
Non-tax revenue 40
Expenditure [$ millions]
Construction of roads 100
Building of school 120
Payment of workers’ salaries 150
Government administration 200
Maintenance of health facilities 220
Extension of electricity to rural areas 180
Maintenance of official vehicles 70
a). How much revenue was realized from:
(i) direct taxes;
(ii) indirect taxes?
(iii) Calculate the total:
(iv) recurrent expenditure;
(v) capital expenditure.
b). What percentage of total revenue was collected as indirect tax?
c). State two examples of non-tax revenue.
d). What was the budget surplus or deficit? Explain your answer.
UNIT 2 TEACHING INVESTIGATIONS WITH SHAPES AND SPACE
CHAPTER INTRODUCTION
Dear Students Teacher,
Measurement is applied in trade, industry and personal life. Every human being relies on
measurement to determine time, distance, mass, weight, volume, area, surface area and capacity.
Without measurement, life would have been more confusing and unbearable when it comes
quantity. It is measurements that help sportsmen and women to construct pitches, parks and tracks.
It is measurements that help beverage distillers to bottle alcoholic and non-alcoholic beverages. It
is measurements that help industry to package milk, oil, honey, tomato and food. In this unit, we
are going to learn the basic concepts of perimeter, area, surface area and volumes as contained in
the following sections:
1. Unit2 section 1 Investigating perimeters of triangles and other polygons
2. Unit 2 section 2 Investigating areas of triangles and other polygons
3. Unit 2 section 3 Investigating perimeters and areas of circles
4. Unit 2 section 4 Investigating 3D shapes and their properties
5. Unit 2 section 5 Investigating surface areas of 3D shapes
6. Unit 2 section 6 Investigating volumes of 3-D shapes

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UNIT 2 SECTION 1 PERIMETERS OF TRIANGLES AND OTHER POLYGONS
INTRODUCTION
Dear Student Teachers,
Polygon refers to a closed 2D shape which is made up of a finite number of line segments. The
number of vertices of a polygon is always equal to the number of line segments. The triangle is
the basic smallest polygon and has three sides and angles. The perimeter of any two-dimensional
figure is defined as the distance around the figure. We can calculate the perimeter of any closed
shape just adding up the length of each of the sides. In this article, you will first learn about what
is the perimeter, how to find the perimeter of different types of triangles when all side lengths are
known. Furthermore, the solved examples will help you to get more views on the topic.

LEARNING OUTCOMES AND INDICATORS

Demonstrate value as well • Both tutors and student-teachers do individual reflection on
as respect equity and their knowledge of perimeters of triangles and other
inclusivity as well as core polygons.
skills in teaching and • Appreciate the contributions of, and supports colleagues in
learning perimeters of studying perimeters of triangles and other polygons in the
triangles and other mathematics classroom.
polygons (knowledge) • Cooperate with colleagues in carrying out mathematics
(NTS, 2f) tasks in perimeters of triangles and other polygons.
• Engage in reflective thinking about how perimeters of
triangles and other polygons were taught in basic and high
school days.

81
What is the Perimeter of a Triangle?
The sum of the lengths of the sides is the perimeter of any polygon. In the case of a triangle,
Perimeter = Sum of the three sides
Always include units in the final answer. If the sides of the triangle are measured in centimetres,
then the final answer should also be in centimetres.

Perimeter of Triangle Formula

The formula for the perimeter of a closed shape figure is usually equal to the length of the outer
line of the figure. Therefore, in the case of a triangle, the perimeter will be the sum of all the three
sides. If a triangle has three sides a, b and c, then,
Perimeter, 𝑃 = 𝑎 + 𝑏 + 𝑐

Perimeter of an isosceles, equilateral and scalene triangles

Where a, b, c and l are the side lengths and P = Perimeter.

82
This formula implies to find the perimeter of a triangle, add the lengths of all of its 3 sides together.
If A, B and C are the side measures, and X is perimeter then

Perimeter of Right Triangle

A right triangle has a base(b), hypotenuse(h) and perpendicular(p) as its sides, By the Pythagoras
theorem, we know, h2 = b2 + p2
Therefore, the Perimeter of a right angle triangle= b + p + h

Examples
1. Find the perimeter of a polygon whose sides are 5 cm, 4 cm and 2 cm.
Solution:
Let, a = 5 cm, b = 4 cm, c = 2 cm
Perimeter = Sum of all sides = a + b + c = 5 + 4 + 2 = 11
Therefore, the answer is 11 cm.
2. Find the perimeter of a triangle whose each side is 10 cm.
Solution:
Since all three sides are equal in length, the triangle is an equilateral triangle.
i.e., a = b = c = 10 cm
Perimeter = a + b + c
= 10 + 10 + 10
= 30
Perimeter = 30 cm.

3. What is the missing side length of a triangle whose perimeter is 40 cm and two sides are 10 cm
each?
Solution:
Given,
Perimeter = 40 cm
Length of two sides is the same i.e. 10 cm.
Thus, the triangle is an isosceles triangle.
Using formula: P = 2l + b
40 = 2 * 10 + b
40 = 20 + b or b = 20
Missing side length is 20 cm.

Perimeter of a Rectangle
The perimeter of a rectangle is the total distance covered by its boundaries or the sides. Since there
are four sides of a rectangle, thus, the perimeter of the rectangle will be the sum of all four sides.

83
Since the perimeter is a linear measure, therefore, the unit of the perimeter of rectangle will be in
meters, centimeters, inches, feet, etc.

The perimeter of a rectangle is defined as the sum of all the sides of a rectangle. For any polygon,
the perimeter formulas are the total distance around its sides. In case of a rectangle, the opposite
sides of a rectangle are equal and so, the perimeter will be twice the width of the rectangle plus
twice the length of the rectangle and it is denoted by the alphabet “p”.

From the definition of the perimeter we know, the perimeter of a rectangle, P = 2 ( a+b) units,
where “a” is the length of the rectangle and “b” is the breadth of the rectangle

Derivation of Perimeter of Rectangle

Since the perimeter is equal to the sum of all the sides of the polygon. Hence, in the case of a
rectangle, the perimeter (P) is;
P = sum of all its four sides
P = a + b + a + b (Opposite sides of rectangle are equal)
P = 2(a + b)
Therefore, Perimeter of a rectangle = 2(Length + Width) square units

Applications of Perimeter of Rectangle

There are many real-life applications of the perimeter of a rectangle. A few of them are listed
below:
1. We can determine the length of a rectangular field or a garden for its fencing using the
perimeter formula
2. It can be used for many art and craft projects such as decorating the border of rectangular
cardboard with colourful ribbons or ropes
3. For the construction of a rectangular swimming pool, the length of swimming races are
defined by the perimeter
4. For the construction plan of the house, we need to set a boundary using concrete that is
possible by perimeter formula

Examples
1. Find the perimeter of a rectangle whose length and width are 5 cm and 10 cm, respectively.
Solution:
Given:
Length = 5 cm and Width = 10 cm
We know,
The perimeter of a rectangle = 2(length + width)
Substitute the value of length and width here,

84
Perimeter, P = 2(5 + 10) cm
P = 2 x 15 cm
Therefore, the perimeter of a rectangle = 30 cm

2. Find the perimeter of a rectangle whose length and breadth are 12 cm and 15 cm, respectively.
Solution:
Given:
Length = 12 cm and Breadth = 15 cm
We know,
The perimeter of a rectangle = 2(length + width)
Substitute the value of length and width here,
Perimeter, P = 2(12 + 15) cm
P = 2 x 27 cm
Therefore, the perimeter of a rectangle = 54 cm

3. A rectangular yard has length equals to 10 cm and perimeter equals to 60 cm. Find its width.
Solution:
Given,
Perimeter of the yard = 60 cm
Length of the yard = 10 cm
Let W be the width of the yard.
From the formula, we know,
Perimeter, P = 2(length + width)
Substituting the values, we get;
60 = 2(10 + width)
10 + W = 30
W = 30 – 10 = 20
Hence, the width of the yard is 20cm.

4. Find the perimeter of a rectangle whose length is 9 cm and width is 16 cm.

Solution:
Given,
Length = 9 cm
Width = 16 cm
Perimeter of Rectangle= 2(Length + Width)
= 2(9 + 16) cm
= 2 x 25 cm
Therefore, the perimeter of a rectangle= 50 cm

5. Find the perimeter of a rectangle whose length and width is 20 cm and 9 cm, respectively.
Solution:
Given,
Length = 20 cm
Width = 9 cm
Perimeter of Rectangle = 2(Length + Width) = 2(20 +9) cm = 2 x 29 cm
Therefore, the perimeter of a rectangle = 58 cm

Perimeter of a Square

85
Perimeter of a square is the total length (distance) of the boundary of a square. In a square all the
sides are of equal lengths.

Hence, perimeter of a square = 4l

We know that all the sides of a square are equal.

Perimeter of the square ABCD

= AB + BC + CD + AD
= 2 cm + 2 cm + 2 cm + 2 cm
= (2 × 4) cm
= 8 cm
Therefore, the perimeter of a square = 4 × length of a side.

Activity 1.1
1. Let us consider the square below and use it to find its perimeter of a square:

Solution
Each side of a square is 2.5 cm.
Side = 2.5 cm
Therefore, perimeter of a square = 4 × length of a side
= (4 × 2.5) cm
= 10 cm
2. A rope of length 96 m was used to fence a square garden. What is the length of the side of the
garden?
Solution:
Perimeter of the garden = Length of the rope = 96 m

86
We know that perimeter of a square = 4 × length of a side
So, 4 × length of a side = 96 m
Length of a side = 964964 m = 24 m
Therefore, length of the one side of the square shape garden is 24 m.

3. Find the perimeter of a square shaped playground whose each side length 12 m.
Solution:
We know a square has four equal sides. So, we can easily calculate the perimeter of a square.
The formula for finding the perimeter of a square is:
P = 4 × length of a side
= 4 × 12 m
= 48 m

4. Each side of a paper sheet is 14 ft. Find its perimeter.

Solution:
Given: Side length is 14 ft.
Perimeter of a square is = 4 × side
= 4 × 14 ft
= 56 ft

5. Find the perimeter of the square PQRS whose one side is 10.5 m.

Solution:
Side of the square = 10.5 m
Perimeter of the square = 4 × side
= 4 × 10.5
= 42 m

6. Find the perimeter of the square PQRS whose one side is 4 cm.

Solution:
The perimeter of the square
= 4 × side

87
= 4 × 4 cm
= 16 cm
General perimeter of a polygon

The unit of the perimeter of any polygon will remain the same as the unit of its respective sides. If
the sides are given in different units, then convert them to the same unit and then find the perimeter.
The perimeter of an irregular polygon is the total distance around a polygon. It can be found by
adding together all the sides of the polygon.
A regular polygon has all sides equal. Therefore, we can find the perimeter of a regular polygon
by repeated addition. So, we add the same length ‘n’ times if there are ‘n’ sides in the polygon.
Therefore, the perimeter of a regular polygon = (length of one side) × number of sides.

Activity 1.2
1. Find the perimeter of a regular hexagon with a 4 cm long side.

The perimeter of a regular polygon = (length of one side) × number of sides

Perimeter of a regular hexagon = 4 cm × 6
= 24 cm
2. A pentagon has all sides equal to 6 cm. What will be its perimeter?

All the sides of the pentagon are equal. Therefore, it is a regular polygon.
The perimeter of a regular polygon = (length of one side) × number of sides
Perimeter of a regular pentagon = 6 cm × 5
= 30 cm
3. Work out the perimeter of the following rectangle:

88
 Perimeter = Sum of all the sides
Perimeter of rectangle = Length + Width + Length + Width
Perimeter of the rectangle = 15 cm + 7 cm + 15 cm + 7 cm = 44 cm
Hence, the formula of the perimeter of a rectangle: Perimeter = 2 × length + width

4. Work out the perimeter of the following polygon:

Perimeter = Sum of the length of all the sides

= 13 cm + 3.5 cm + 3.5 cm + 13 cm + 4 cm = 37 cm
5. Area of a square is given as 100 cm2. Find its perimeter.
Area of square = 100 cm2
Formula for area of square = Side x Side
As, 100 = Side x Side
Hence, Side = 10 cm
Perimeter of a Square = Side + Side + Side + Side = 4 Sides = 4 × 10 = 40 cm
6. Calculate the perimeter of the diagram shown below if the dimensions are in mm.

Solution
Perimeter = (4 + 11 + 10 + 30 + 10 + 11 + 4 + 11 + 10 + 30+ 10 + 11) mm
P = 152 mm

7. Find the perimeter of the following swimming pool. (Assume that all intersecting sides in the
diagram are perpendicular to each other.)

13
m
3
Po
10 x
m y

9
89
Solutions
The perimeter of a polygon, denoted by P, is the distance around the polygon, i.e. the sum of the
lengths of its sides. 3 m 10 m 9 m 13 m Pool
Let x and y represent the unlabeled sides of the pool, as shown in the diagram.
The horizontal distance across the pool is 13 m (as seen along the top edge of the pool).
Therefore, 9 + x =13 , so x = 4 .
The vertical distance across the pool is 10 m (as seen along the left edge of the pool).
Therefore, 3 + y = 10, so 7, so y = . 7
Now, adding the side lengths to find the perimeter of the figure:
P =9+10+13 +3+4+7 = 46
The perimeter of the pool is 46 m.

SUMMARY
Dear Student Teacher,
In this section, we have learned that
• Polygon refers to a closed 2D shape which is made up of a finite number of line segments.
• The triangle is the basic smallest polygon and has three sides and angles.
• The perimeter of an irregular polygon is the total distance around a polygon.
• The perimeter of a regular polygon is ‘n’ times the number of its sides.
Can you solve more problems on perimeters of triangles, quadrilaterals and other polygons?
Congratulations!

UNIT 2 SECTION 2 AREAS OF TRIANGLES AND OTHER POLYGONS

INTRODUCTION
Dear Student Teacher,
In mensuration, the area of any 2D shape is the region enclosed by the closed figure. The area of
a triangle is the region enclosed within the sides of the triangle. The area of a 2D shape is expressed
in square units, like, m2, cm2, in2, and so on. The area can be calculated using various strategies,
including regular and irregular shapes. In polygons, knowing the area of the triangle is cardinal to
scaffolding of areas of higher polygons.

LEARNING OUTCOMES AND INDICATORS

Demonstrate value as • Both tutors and student-teachers do individual reflection on
well as respect equity their knowledge of areas of triangles and other polygons.
and inclusivity as well as • Appreciate the contributions of, and support colleagues in
core skills in teaching studying areas of triangles and other polygons in the
and learning areas of mathematics classroom.
triangles and other • Cooperate with colleagues in carrying out mathematics tasks
polygons (knowledge) in areas of triangles and other polygons.
(NTS, 2f) • Engage in reflective thinking about how areas of triangles and
other polygons were taught in basic and high school days.

90
Area of triangle
Observe the following figure to see the base and height of a triangle.

Therefore, area of triangle = 1/2 × base × height

Example:
What is the area of a triangle with base 'b' = 2 cm and height ‘h’ = 4 cm?
Solution:
Using the formula: Area of a Triangle, A = 1/2 × b × h = 1/2 × 4 × 2 = 4 cm2
Triangles can be classified based on their angles as acute, obtuse, or right triangles.
They can be scalene, isosceles, or equilateral triangles when classified based on their sides.

Area of triangle using Heron’s formula

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Heron's formula is used to find the area of a triangle when the length of the 3 sides of the triangle
is known. To use this formula, we need to know the perimeter of the triangle which is the distance
covered around the triangle and is calculated by adding the length of all three sides. Heron’s
formula has two important steps.
• Step 1: Find the semi perimeter (half perimeter) of the given triangle by adding all three
sides and dividing it by 2.
• Step 2: Apply the value of the semi-perimeter of the triangle in the main formula called
'Heron’s Formula'.

Consider the triangle ABC with side lengths a, b, and c. To find the area of the triangle we use
Heron's formula:
Area = √s(s−a)(s−b)(s−c)s(s−a)(s−b)(s−c)
Note that (a + b + c) is the perimeter of the triangle. Therefore, ‘s’ is the semi-perimeter which is:
(a + b + c)/2

Area of triangle with 2 sides and included angle (SAS)

When two sides and the included angle of a triangle are given, we use a formula that has three
variations according to the given dimensions. For example, consider the triangle given below.

When sides 'b' and 'c' and included angle A is known, the area of the triangle is:
Area (∆ABC) = 1/2 × bc × sin(A)
When sides 'a' and 'b' and included angle C is known, the area of the triangle is:
Area (∆ABC) = 1/2 × ab × sin(C)
When sides 'a' and 'c' and included angle B is known, the area of the triangle is:
Area (∆ABC) = 1/2 × ac × sin(B)

Example
In ∆ABC, angle A = 30°, side 'b' = 4 units, side 'c' = 6 units.

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Area (∆ABC) = 1/2 × bc × sin A
= 1/2 × 4 × 6 × sin 30º
= 12 × 1/2 (since sin 30º = 1/2)
Area = 6 square units.

Areas of types of triangles

Shape Area Variables
triangle ½×b×h h = height of triangle
b = base on which height is
measured.
Triangle (whose length of √[s(s – a)(s – b)(s – c)] a, b, c are the length of the sides of
sides are known) Heron’s Formula the triangle.
where s = (a + b + c)/2 s is the semi-perimeter of the
triangle.
Equilateral (√ 3/4 ) a2 a is the length of the sides
Isosceles ¼ b√(4a2 – b2) a is the length of equal sides.
b is the length of the unequal side.
Right isosceles triangle a2/2 a is the length of equal sides
Triangle (length of two ½ bc sin A a, b, and c are the lengths of the
sides and angle between ½ ab sin C sides.
them is given) ½ ca sin B A, B, and C are measures of angles
of the triangle.

Activity 2.1
1. Find the area of a triangle with a base of 10 inches and a height of 5 inches.
Solution:
Let us find the area using the area of triangle formula:
Area of triangle = (1/2) × b × h
A = 1/2 × 10 × 5
A = 1/2 × 50
Therefore, the area of the triangle (A) = 25 in2

2. Find the area of an equilateral triangle with a side of 2 cm.

Solution:
We can calculate the area of an equilateral triangle using the area of triangle formula, Area of an
equilateral triangle = (√3)/4 × side2, where 'a' is the length of one equal side.
On substituting the values, we get, Area of an equilateral triangle = (√3)/4 × 22
Area = 1.73 cm2

3. Find the area of a triangle with a base of 8 cm and a height of 7 cm.

Solution:
Area of triangle = (1/2) × b × h
A = 1/2 × 8 × 7
A = 1/2 × 56

93
A = 28 cm2

4. Find the area of a triangle whose altitude and base are 12 cm and 7 cm, respectively.
Solution:
Base of triangle = 7 cm
Height of triangle = 12 cm
Area of triangle = ½ × base × height
= ½ × 7 × 12 = 42 cm2.

5. Find the area of the triangle whose height is 34 cm and the base is 1/4th the length of the height.
Solution:
Height of the triangle = 34 cm
Base of the triangle = 34 × ¼ = 8.5 cm
Area of the triangle = ½ × 34 × 8.5 = 144.5 cm2.

6. Find the height of the triangle whose base is two-thirds of its height and area is 225 cm2.
Solution:
Let x be the height of the triangle, and then 2x/3 will be the base of the triangle.
Area of triangle = 225 cm2
⇒ ½ × x × 2x/3 = 225
⇒ x2 = 225 × 3
⇒ x = √(225 × 3)
⇒ x = 15√3 cm.

7. Find the area of a triangle whose length of each side is 3 inches, 5 inches and 4 inches.
Solution:
We shall use Heron’s formula to find the area of the triangle.
Let a = 3 inches, b = 5 inches, c = 4 inches
The semi perimeter of a triangle, s = (a + b + c)/2 = (3 + 4 + 5)/2 = 12/2 = 6 inches.
Area of triangle = √[s(s – a)(s – b)(s – c)]
= √[6 × (6 – 3) × (6 – 4) × (6 – 5)]
= √[6 × 3 × 2 × 1]
= √36 = 6 sq. inches.

8. A right triangle is inscribed inside a circle of radius 5 cm such that one the perpendicular sides
of the triangle is the diameter of the circle and the other perpendicular side is 2/5th the radius of
the circle. Find the area of the triangle.
Solution:
Radius of circle = 5 cm
Diameter of the triangle = 10 cm
Length of one perpendicular side of triangle = 10 cm
Length of the other perpendicular side = ⅖ × 5 = 2 cm
Area of the triangle = ½ × 10 × 2 = 10 cm2.

9. Find the area of the triangle whose perimeter is 170 cm and sides are in ratio 1:2:3.
Solution:

94
Let the length of the sides of triangle be x, 2x and 3x.
Perimeter of triangle = 150 cm
⇒ x + 2x + 3x = 150
⇒ 6x = 150
⇒ x = 25 cm
Then the sides of the triangle are 25 cm, 50 cm and 75 cm.
Let a = 25 cm, b = 50 cm, c = 75 cm and s = 150/2 = 75 cm
Area of triangle = √[s(s – a)(s – b)(s – c)] = √[75 × 50 × 25 × 0] = 0
Since the area is 0, therefore points on the plane are linear.

10. Find the area of triangle whose length of two sides are 5 cm and 7 cm and angle between them
is 30o.
Solution:
Length of sides of triangle are 5 cm and 7 cm.
Angle between the sides = 30o
Area of triangle = ½ × 5 × 7 × sin 30o = ½ × 35 × ½ = 8.75 cm2

11. Find the sides of an equilateral triangle whose area is 9√3 cm2.
Solution:
Let ‘a’ be the side of the equilateral triangle.
Area of an equilateral triangle = 9√3 cm2
⇒ (√3/4) a2 = 9√3
⇒ a2 = (9√3 × 4)/√3
⇒ a2 = 36
⇒ a = 6 cm.
12. A triangle is inscribed within a circle of diameter 17 cm. If one of the sides of the triangle is
the diameter of the circle and another side is 15 cm, find the area of the triangle.
Solution:
According to the question, the triangle is made within the semi-circular part of the circle. We know
that the angle of a semi-circle is always 90o.
Hence the given triangle is a right-angled triangle whose hypotenuse is 17 cm, and one of the
perpendicular sides is 15 cm. Let the length of the other perpendicular side be x, then by Pythagoras
theorem,
x = √(172 – 152) = √(289 – 225) = √64 = 8 cm.
Area of triangle = ½ × 8 × 15 = 60 cm2.

Areas of Parallelograms
The parallelogram area can be calculated using its base and height. Apart from it, the area of a
parallelogram can also be evaluated if its two diagonals are known along with any of their
intersecting angles or if the length of the parallel sides is known, along with any of the angles
between the sides.
• When base and height of the parallelogram are given
• When height is not given
• When diagonals are given

95
1. Area of parallelogram using sides
Suppose a and b are the set of parallel sides of a parallelogram and h is the height, then based on
the length of sides and height of it, the formula for its area is given by:
Area = Base × Height
A = b × h [sq.unit]
Example:
If the base of a parallelogram is equal to 5 cm and the height is 3 cm, then find its area.
Solution:
Given, the length of base=5 cm and height = 3 cm
As per the formula, Area = 5 × 3 = 15 sq.cm

2. Area of parallelogram without height

If the height of the parallelogram is unknown to us, then we can use the trigonometry concept here
to find its area.
Area = ab sin (x)
Where ‘a’ and ‘b’ are the length of adjacent sides of the parallelogram and x is the angle between
the sides of the parallelogram.

Example:
The angle between any two sides of a parallelogram is 90 degrees. If the length of the two adjacent
sides are 3 cm and 4 cm, respectively, then find the area.
Solution:
Let a = 3 cm and b=4 cm
x = 90 degrees
Area = ab sin (x)
A = 3 × 4 sin (90)
A = 12 sin 90
A = 12 × 1 = 12 sq.cm.

3. When diagonals are given

Note: If the angle between the sides of a parallelogram is 90 degrees, then it is a rectangle.
The area of any parallelogram can also be calculated using its diagonal lengths. As we know, there
are two diagonals for a parallelogram, which intersect each other.
Suppose the diagonals intersect each other at an angle y, then the area of the parallelogram is given
by: Area = ½ × d1 × d2 sin (y)

Examples
1. Find the area of the parallelogram with a base of 4 cm and height of 5 cm.

96
Solution:
Given:
Base, b = 4 cm
h = 5 cm
We know that,
Area of Parallelogram = b × h Square units
= 4 × 5 = 20 sq.cm
Therefore, the area of a parallelogram = 20 cm2

2. Find the area of a parallelogram whose breadth is 8 cm and height is 11 cm.

Solution:
Given,
b = 8 cm
h = 11 cm
Area of a parallelogram
=b×h
= 8 × 11 cm2
= 88 cm2

3. The base of the parallelogram is thrice its height. If the area is 192 cm2, find the base and height.
Solution:
Let the height of the parallelogram = h cm
Then, the base of the parallelogram = 3h cm
Area of the parallelogram = 192 cm2
Area of parallelogram = base × height
Therefore, 192 = 3h × h
⇒ 3 × h2 = 192
⇒ h2 = 64
⇒ h = 8 cm
Hence, the height of the parallelogram is 8 cm, and breadth is
3 × h = 3 × 8 = 24 cm

4. The area of a parallelogram is 500 sq.cm. Its height is twice its base. Find the height and base.
Solution:
Given, area = 500 sq.cm.
Height = Twice of base
h = 2b
By the formula, we know,
Area = b x h
500 = b x 2b
2b2 = 500
b2 = 250
b = 15.8 cm
Hence, height = 2 x b = 31.6 cm

Areas of Rectangle

97
A rectangle is a type of quadrilateral, a 2d shape that has four sides and four vertices. All the four
angles of the rectangle are right angles or equal to 90 degrees. The opposite sides of the rectangle
are equal and parallel to each other. To be noted, a parallelogram also has its opposite sides equal
and parallel to each other but the angles are not equal to 90 degrees.

Why Area of the rectangle is length x breadth?

The diagonals of the rectangle divide it into two equivalent right-angled triangles. Therefore, the
area of the rectangle will be equal to the sum of the area of these two triangles.
Suppose, ABCD is a rectangle

Now, let diagonal AC divide the rectangle into two right triangles, i.e. ∆ABC and ∆ADC.
We know that ∆ABC and ∆ADC are congruent triangles.
Area of ∆ABC = ½ x base x height = ½ x AB x BC = ½ x b x l
Area of ∆ADC = ½ x base x height = ½ x CD x AD = ½ x b x l
Area of rectangle ABCD = Area of ∆ABC + Area of ∆ADC
Area (ABCD) = 2(½ x b x l)
Area (ABCD) = l x b
Thus, the area of the rectangle = Length x Breadth

Examples
1. Find the area of the rectangle whose length is 15 cm and the width is 4 cm.
Solution:
Given,
Length = 15 cm
Width = 4 cm
Area of a rectangle = Length × Width
15 × 4 = 60
So the area of rectangle = 60 cm2

2. Find the area of a rectangular blackboard whose length and breadth are 120 cm and 100 cm,
respectively.
Solution:
Length of the blackboard = 120 cm = 1.2 m
Breadth of the blackboard = 100 cm = 1 m
Area of the blackboard = area of a rectangle = length x breadth = 1.2 m x 1 m = 1.2 square-metres

3. The length of a rectangular screen is 15 cm. Its area is 180 sq. cm. Find its width.
Solution:
Area of the screen = 180 sq. cm.
Length of the screen = 15 cm
Area of a rectangle = length x width
So, width = area/length
Thus, width of the screen = 180/15 = 12 cm

98
4. The length and breadth of a rectangular wall are 75 m and 32 m, respectively. Find the cost of
painting the wall if the rate of painting is ¢3 per sq. m.
Solution:
Length of the wall = 75 m
The breadth of the wall = 32 m
Area of the wall = length x breadth = 75 m x 32 m = 2400 sq. m
For 1 sq. m of painting costs ¢3
Thus, for 2400 sq. m, the cost of painting the wall will be = 3 x 2400 = ¢7200

5. A floor whose length and width is 50 m and 40 m respectively needs to be covered by rectangular
tiles. The dimension of each tile is 1 m x 2 m. Find the total number of tiles that would be required
to fully cover the floor.
Solution:
Length of the floor = 50 m
The breadth of the floor = 40 m
Area of the floor = length x breadth = 50 m x 40 m = 2000 sq. m
Length of one tile = 2 m
The breadth of one tile = 1 m
Area of one tile = length x breadth = 2 m x 1 m = 2 sq. m
No. of tiles required = area of floor/area of a tile = 2000/2 = 1000 tiles

Area of Square
Area of a square is defined as the number of square units needed to fill a square. The measurement
is done in square units, with the standard unit being square metres (m2).
Before moving into the area of square formula used for calculating the region occupied, let us try
using graph paper. You are required to find the area of a side 5 cm.
Using this dimension, draw a square on a graph paper having 1 cm × 1 cm squares. The square
covers 25 complete squares.

Thus, the area of the square is 25 square cm, which can be written as 5 cm × 5 cm, that is, side
× side.
From the above discussion, it can be inferred that the formula can give the area of a square is:
Area of a Square = Side × Side
Therefore, the area of square = Side2 square units and the perimeter of a square = 4 × side units
Here some of the unit conversion lists are provided for reference. Some conversions of units:
1 m = 100 cm
1 sq. m = 10,000 sq. cm
1 km = 1000 m
1 sq. km = 1,000,000 sq. m

99
Examples
1. Find the area of a square clipboard whose side measures 120 cm.

Solution:
Side of the clipboard = 120 cm = 1.2 m
Area of the clipboard = side × side
= 120 cm × 120 cm
= 14400 sq. cm
= 1.44 sq. m

2. The side of a square wall is 75 m. What is the cost of painting it at the rate of ¢3 per sq. m?
Solution:
Side of the wall = 75 m
Area of the wall = side × side = 75 m × 75 m = 5,625 sq. m
For 1 sq. m, the cost of painting = ¢3
Thus, for 5,625 sq. m, the cost of painting = ¢3 × 5,625 = ¢16,875

3. A courtyard’s floor which is 50 m long and 40 m wide is to be covered by square tiles. The side
of each tile is 2 m. Find the number of tiles required to cover the floor.
Solution:
Length of the floor = 50 m
The breadth of the floor = 40 m
Area of the floor = length × breadth = 50 m × 40 m = 2000 sq. m
Side of one tile = 2 m
Area of one tile = side ×side = 2 m × 2 m = 4 sq. m
No. of tiles required = area of floor/area of a tile = 2000/4 = 500 tiles.
Area of Rhombus
A rhombus is a special type of parallelogram in which two pairs of opposite sides are congruent.
That means all the sides of a rhombus are equal. Students often get confused with square and
rhombus. The main difference between a square and a rhombus is that all the internal angles of a
square are right angles, whereas they are not right angles for a rhombus.
You need to find the area of a rhombus using various parameters such as diagonals, side & height,
and side and internal angle, along with solved examples in each case.

Consider the following rhombus: ABCD

Let O be the point of intersection of two diagonals AC and BD.

The area of the rhombus will be:
A = 4 × area of ∆ AOB
= 4 × (½) × AO × OB sq. units
= 4 × (½) × (½) d1 × (½) d2 sq. units

100
= 4 × (1/8) d1 × d2 square units
= ½ × d1 × d2
Therefore, the Area of a Rhombus = A = ½ × d1 × d2, where d1 and d2 are the diagonals of the
rhombus.

Examples
1. Find the area of a trapezium whose length of parallel sides are 4cm and 6cm respectively and
height is 3 cm.
Solution:
Given, length of parallel sides of trapezium;
a = 4cm
b = 6cm
Height of trapezium, h = 3cm
Therefore, area of trapezium = 1/2 (a+b).h = 1/2 (4 + 6) x 3 = 15 sq cm.

2. What is the area of a trapezium when bases are 12 cm and 20 cm respectively and the distance
between the two parallel sides is 10 cm?
Solution:
Given,
a = 12 cm
b = 20 cm
Distance between two parallel side, h = 10 cm
Area of trapezium = 1/2 (12 + 20) 10 = 160 sq.cm

Area of Trapezium
Area of trapezium is the region covered by a trapezium in a two-dimensional plane. It is the space
enclosed in 2D geometry and measured in square units. A trapezium is a 2D shape that falls under
the category of quadrilaterals. Similar to other geometrical shapes, it also has its own properties
and formulas based on area and perimeter. Hence, the area of the trapezium formula is explained
in the article along with its derivation and examples to make you understand better.
the height or distance between parallel sides.

From the figure, area of trapezium = 1/2 (AB + DC).h

The area of a trapezoid is equal to the sum of the areas of the two triangles and the area of the
rectangle.
We know that area of trapezoid = area of triangle 1 + area of rectangle + area of triangle 2.
That means, A = (ah/2) + b1h + (ch/2) or A = (ah + 2b1h + ch)/2
Simplifying the equation, rearranging the terms, and factoring result to:

101
A = h/2[b1 + (a + b1 + c)] ….(i)
If we assume the longer base of the trapezoid be b2, then
b2 = a + b1 + c …..(ii)
Substituting (ii) in equation (i),
A = h/2(b1 + b2)
Therefore, the area of a trapezoid with bases b1, b2 and altitude h is;
A = h/2(b1+b2)

Examples
1. Find the area of a trapezium whose length of parallel sides are 4cm and 6cm respectively and
height is 3 cm.
Solution:
Given, length of parallel sides of trapezium;
a = 4cm
b = 6cm
Height of trapezium, h = 3cm
Therefore, area of trapezium = 1/2 (a+b).h = 1/2 (4 + 6) x 3 = 15 sq cm.

2. What is the area of a trapezium when bases are 12 cm and 20 cm respectively and the distance
between the two parallel sides is 10 cm?
Solution:
Given,
a = 12 cm
b = 20 cm
Distance between two parallel side, h = 10 cm
Area of trapezium = 1/2 (12 + 20) 10 = 160 sq.cm

Area of Kite
A quadrilateral figure is having two pairs of equal adjacent sides, symmetrical only about one
diagonal.
The diagonals of a kite are perpendicular.
If we know the diagonals of a kite, it is possible to calculate the area of a kite.
Let D1 and D2 be the long and short diagonals of the kite, respectively.
Then the area of a kite is given by –A =1/2D1D2

Proof
Let us consider a kite ABCD. Let diagonals AB(D1) and CD(D2) meet at point E. Thus we see
that a diagonal divides a kite into two triangles.

In the figure given above, we see that Diagonal AB divides a kite in two triangle ACB and ADB.
Thus area of triangles:
Area (△ACB)=12×AB×CE and, Area(△ADB)=12×AB×DE

102
Area of a Kite =Area(△ACB)+Area(△ADB)=12×AB×CE+12×AB×DE
Area of a Kite = 1/2×AB×(CE+DE)
Area of a Kite = 1/2×AB×(CD)=12×D1×D2

Area of Polygon
Area of a polygon is the region occupied by a polygon. Polygons can be regular and irregular. The
basic polygons which are used in geometry are triangle, square, rectangle, pentagon, hexagon, etc.
All these polygons have their own area. For the regular polygons, it is easy to find the area for
them, since the dimensions are definite and known to us. For example, area of square can be easily
determined if we know the length of its one side since all its sides are equal.

Area of Regular Polygon with n-sides

Suppose that we want to find the area of a regular hexagon of side 10 cm.

First, we draw all radii of the regular hexagon to divide it into six congruent triangles.

Let us examine the properties of one of the triangles above. Since a regular hexagon has 6 sides,
the measure of one of its central angles is 60◦. If an apothem is drawn, we can see that it forms a
30o-60o-90o triangle.

We want to find the length of the apothem. The shorter leg of the 30o- 60o-90o triangle has length
5 cm, since the apothem intersects the side at its midpoint. The length of the longer leg, a, is 3
times the length of the shorter leg, so a = 5 3 .
We now rearrange the six individual triangles to form a parallelogram height = a = 5 3 .

103
Notice that the parallelogram has a base of 30 cm and a height of a = 5 3 . The area of
( )
parallelogram is A = bh = 30 5 3 = 150 3

We now want to use these results to find a general formula for the area of a regular polygon. Notice
that the base of the parallelogram is half of the perimeter of the regular hexagon. (The perimeter
of the regular hexagon is 60 cm, and the base of the parallelogram is 30 cm.)
If we denote the base of the parallelogram as b and the perimeter of the regular polygon as P, then
1
b= P.
2
We can see from the diagram above that the height, h, of the parallelogram is the same as the
apothem, a, of the regular hexagon.

1
Using the formula A = bh and substituting in b = P and h = a , we obtain the equation:
2
1
A = bh = aP
2
Note:
If the original regular polygon had an odd number of sides, we would have obtained a trapezoid
instead of a parallelogram when we pieced the triangles together.
This diagram could still be formed into a parallelogram (more specifically, a rectangle), by
‘slicing’ off one of the ends and repositioning it as shown below.
1
The length would have been P and height ‘a’.
2

A different approach:
Another method of finding the area of the regular hexagon is to find the area of one of the triangles
and then multiply by 6 to find the total area (since there are six triangles formed by all of the central
angles).
1 1 
In this case, the area of one triangle is A = bh = 10 5 3  = 25 3
2 2 
Therefore, the area A of the entire hexagon is A = 6  25 3 = 150 3

104
In general terms, if x represents a side of the regular polygon, and we form n triangles by drawing
1 xa
all radii of the regular polygon, then A = bh =
2 2
1 nxa
The area of one triangle A = bh =
2 2

So for an n- sided regular polygon, the area A of the entire polygon (formed by n triangles) is given
nxa
by A =
2

Since the perimeter P of the regular polygon can be represented by P = nx , we substitute this into
nxa aP
the above equation and obtain A = =
2 2
This formula can be used as a ‘shortcut’ instead of first dividing the regular polygon into triangles
in order to find its area.

Therefore, if the apothem and perimeter of a regular polygon are denoted as a and P, respectively,
aP
then the area of the regular polygon is given by A =
2
Examples
1. Find the area of a regular hexagon with side length 16 cm.
Solution
The perimeter, P, of the regular hexagon is P = 6(16) = 96 cm.
360 
The measure of one of its central angles is = 60 . If an apothem is drawn, we can see that it
6
forms a 30o-60o-90o triangle of side n = 16 cm, as shown in the enlarged view of the triangle below.

The shorter leg of the 30o-60o-90o triangle has length 8 cm, since the apothem intersects the side
at its midpoint. The length of the longer leg, a, is 3 times the length of the shorter leg, so 8 3
cm.

105
We now have the information that we need to find the area of the regular hexagon:
aP 8 3  96
A= = = 384 3 cm2.
2 2

2. Find the area of an equilateral triangle with side length 10 cm by using the following two
methods:
i. Use the formula for the area of a regular polygon.
ii. Find the height of the triangle and use the general formula for the area of any triangle.

Solutions
2. a. The perimeter, P, of the equilateral triangle is P = 3(10) = 30 cm.
360 
The measure of the angle is = 120 
3
If we draw the apothem, we can see that it forms a 30o-60o-90o triangle of length 10 cm and angle
120°.

Focusing now on the 30o-60o-90o triangle, the length of the shorter leg is a. Since the length of the
longer leg is 3 times the length of the shorter leg, the length of the longer leg is a 3 . We know
that the length of the longer leg is 5 cm (since the apothem intersects the side at its midpoint)
5 3
So a 3 = 5 . Solving for a and rationalizing the denominator, we obtain, a =
3

We now have the information that we need to find the area of the equilateral triangle:
aP 1 5 3  30
A= = = 25 3 cm.
2 2 3

1
b. We will now find the height of the equilateral triangle and then use the general formula A = bh
2
for the area of a triangle.
An equilateral triangle has three angles of equal measure.
Since the sum of the measures of a triangle is 180o, each angle of an equilateral triangle measures
60o.
We then draw an altitude of the triangle (i.e., its height), which forms a 30o-60o-90o triangle,
The shorter leg of the 30o-60o-90o triangle has length 5 cm, since the altitude intersects the base (
b = 10 cm) at its midpoint.
The length of the longer leg, h, is 3 times the length of the shorter leg. So h = 5 3 cm.
1 1 5 3  10
We can now find the area of the equilateral triangle by using: A = bh = = 25 3 cm2.
2 2 3

3. Find the area of a square with side length 7 cm by using the following two methods:
a) Use the formula for the area of a regular polygon.
b) Use the formula for the area of a square.
Solutions:

106
a). The perimeter, P, of the square is P = 4  7 = 28 cm. The measure of one of its central angles
360 
is = 90 .
4
If an apothem is drawn, we can see that it forms a 45o-45o-90o triangle of length 7 cm.

Focusing now on the 45o-45o-90o triangle, the legs of the triangle are congruent, so a = 3.5 cm.

We now have the information that we need to find the area of the square:
A = aP = (3.5)(28 ) = 49 cm2
1 1
2 2
Alternatively, since the side, s, of the square is 7 cm, we can use the formula A = s 2 to find the
area of the square as A = s 2 = 7 2 = 49 cm2.

Area of Irregular Polygon with n-Sides

For finding the area of a polygon which is not regular or its formula is not defined, we split the
figure into triangles, squares, trapezium, etc. The purpose is to visualize the given geometry as a
combination of geometries for which we know how to calculate the area. We then calculate the
area for each of the part and then add them up to obtain the area of the polygon.
For example, consider the polygon shown below:

This polygon can be divided into a combination of triangles and trapezium.

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We can calculate the area considering any of the above divisions. In the first figure, we can sum
up the area of the triangle as well as the trapezium to obtain the area of the polygon. In the second
one, we add the areas of the three triangles to get the area of a polygon. In either case, the result is
the same.

Areas of regular polygons

Name of the Polygon Area Formula

Triangle 1/2 × base × height

Square side2

Rectangle length × width

5/2 × side length × distance from the center of sides to the center of
Pentagon
pentagon

Rhombus 1/2 × product of diagonals

Hexagon (3√3)/2 × distance from center of sides to the center of hexagon

Activity 2.2
1. A square has an area of 36 cm2. A circle is inscribed and cut out. What is the area of the
remaining shape? Use 3.14 to approximate π.
Solution

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We need to find the area of both the square and the circle and then subtract the two. Inscribed
means draw within a figure so as to touch in as many places as possible. So the circle is drawn
inside the square. The opposite is circumscribed, meaning drawn outside.
Asquare = s2 = 36 cm2 so the side is 6 cm
6 cm is also the diameter of the circle and thus the radius is 3 cm
A circle = πr2 = 3.14 * 32 = 28.28 cm2
The resulting difference is 7.74 cm2

2. What is the area of the below-shown trapezium ABCD?

Solution
We are given a trapezium ABCD and we need to find its area.
We are also given:
Length of opposite parallel sides = 15 and 5 meters
Height of the trapezium = 12 metres
We can directly apply the area of the trapezium formula to find the answer.
Area of trapezium= ½ × (Sum of parallel sides) × Height = ½ × (5 + 15) × 12= 120 sq. metres

3. The breadth of a rectangular park is 50% of its length. If the perimeter of the field is 900 m, then
the area of the park is:
Solution
Let the length of the rectangular park be x m.
∴ breadth = 50% of x = x/2
Perimeter of rectangular park = 900
or, 2(length + breadth) = 900
or, 2(x+x/2)=900
or, 3x/2 = 450
or, x = 300
∴ Length = 300 m
Breadth= 300/2 = 150 m
∴ Area = length * Breadth = 300 × 150 = 45000 m²

4. There is a rectangular ground in a school. If its perimeter and length is 120 m and 45 m
respectively, find:
(i) it’s breadth
(ii) it’s area.
Solution:
(i) Perimeter of the rectangular ground= 120 m
Now,
2(l + b) = 120

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l + b = 60
45 + b = 60
b = 60 – 45 = 15 m
So, the breadth = 15 m.
(ii) Area of the rectangular ground = l × b = 45 m × 15 m = 675 m²
So, the required area = 675 m²
3. In the square above, the radius of each half-circle is 6 inches. What is the area of the shaded
region?

Solution
We can find the area of the shaded region by subtracting the area of the semicircles, which is much
easier to find. Two semi-circles are equivalent to one full circle. Thus we can just use the area
formula, where r = 6:and π(62) → 36π
Now we must subtract the area of the semi-circles from the total area of the square. Since we know
that the radius also covers half of a side, 6(2) = 12 is the full length of a side of the square. Squaring
this, 122 = 144. Subtracting the area of the circles, we get our final terms,= 144 – 36π

5. If Bailey paints the wall shaped like above and uses one bucket per 5 square units, how many
buckets does Bailey need?

Solution
To solve, we will need to find the area of the wall. We can do this by finding the areas of each
section and adding them together. Break the area into a rectangle and two triangles.

The area of the rectangle will be equal to the base times the height. The area of each triangle will
be one half its given base times its height.
Arec=bh

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Atri=1/2bh
For the rectangle, the base is 12 and the height is 4 (both given in the figure).
Arec=(12)(4)=48
The triangle to the right has a given base of 6, but we need to solve for its height. The height will
be equal to the difference between the total height (6) and the height of the rectangle (4).
htri=6−4=2
We now have the base and height of the triangle to the right, allowing us to calculate its area.
Atrir=1/2(6)(2)=6
Now we need to solve the triangle to the left. We solved for its height (2), but we still need to solve
for its base. The total base of the rectangle is 12. Subtract the base of the right-side triangle (6) and
the small segment at the top of the rectangle (3) from this total length to solve for the base of the
left triangle.
12−6−3=3
The left-side triangle has a base of 3 and a height of 2, allowing us to calculate its area.
Atril=1/2(3)(2)=3
Add together the two triangles and the rectangle to find the total area.
A=48+6+3=57
We know that each bucket of paint will cover 5 square units, and we have 57 square units total.
Divide to find how many buckets are required.
57/5=11.4
We will need 11 full buckets and part of a twelfth bucket to cover the wall, meaning that we will
need 12 buckets total.

6. A pathway having uniform width of 2 metres was made in a rectangular field. What is the
area of the field excluding the path if the dimensions of the field are 30 meters and 50 meters?

Solution
We are given:
A pathway has a uniform width of 2 metres.
It was made in a rectangular field.
The filed has dimensions 30 meters and 50 meters.
We need to find the area of the field excluding the pathways.
We can get the area of the field excluding the pathways if we subtract the area of the pathway from
the area of the field.
Area of the field excluding the pathways = Area of the field – Area of the pathway.
Area of the field = 1500 sq. meter
However, pathway is not a rectangle
But we can break the pathway in to three parts as shown below and get three rectangles

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Hence, area of the pathway = Area of (Rectangle of size 18 × 2 + Rectangle of size 2 × 2 +
Rectangle of size 8 × 2)
= 18 × 2 + 2 × 2 +8 × 2
= 36 +4+ 16 = 56 sq. meter
Thus, Area of the field excluding the pathways = 1500 – 56 = 1444 sq. metres.

7. Find the area of polygon ABCDEFG. The measurements (in cm) are shown in the figure.

Solution
The polygon can be split into two trapeziums and a triangle.

So, the area of polygon ABCDEFG is given by the sum of the area of trapezium ABCG and CDFG
and the area of triangle DEF.
Height of trapezium ABCG = 3 cm
Height of trapezium CDFG = (6 – 3) = 3 cm
Height of triangle DEF = (8 – 6) = 2 cm
Area of trapezium ABCG = (sum of parallel sides) × height/2 = (4 + 7)×3/2 = 33/2 = 16.5 cm2
Area of trapezium CDFG = (7 + 4) ×3/2 = 33/2 = 16.5 cm2
Area of triangle DEF = (base ×height)/2 = (4 × 2)/2 = 8/2 = 4 cm2
So, area of polygon ABCDEFG = area of ABCG + area of CDFG + area of DEF
= 16.5 + 16.5 + 4 = 37 cm2

Areas of Irregular Shapes

The amount of region covered by that Shape is known as the Area of Irregular Shapes. The sides
and angles of Irregular Shapes are different.
To find the Area of Irregular Shape we have to decompose it or divide it into multiple known
Shapes and then the Area of those Shapes will be added to get the total Area of Irregular Shape.
Irregular Shapes can be seen everywhere around us in our daily life for example:

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 • The staircase of a building is composed of Polygons like rectangles and Squares, the
surface Area of the staircase is an Irregular Shape.
• The school’s playground that has a running track is an Irregular Shape which is the
combination of Regular Shapes.
• The leaf of a tree or plant is of Irregular Shape. Etc.

Method 1 Evaluating Area Using Unit Squares

We can use this method for Shapes with curves apart from perfect circle or semicircles and
Irregular Quadrilaterals.
In this method, we first divide the Shape into unit Squares.
The total number of unit Squares falling within the Shape is used to determine the total Area.

Let's
Method 2: To find the area of irregular shapes
We can divide the irregular shape into familiar polygons and then find the area of each individual
polygon.

Therefore, the area of the given irregular shape = Area of all the polygons that form the irregular
shape.
⇒ Area of the given irregular shape = area of A + area of B + area of C + area of D + area of E +
area of F + area of G

Method 3: Dividing into small unit squares or grids

The total number of unit squares falling within the shape determines the total area.
It should be noted that while calculating the area for a more accurate estimate we count the square
as “1” if the shaded region covers more than half of each square.
So, in this case we get an approximate area of the irregular shape.
We can use this method for shapes which have curves like the one shown in the following figure.

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Therefore, the area of the given irregular shape = Sum of all the unit squares falling under the
irregular shape.

• Step 1 - Area of Irregular Shape is to be found by decomposing the Irregular Shapes into
familiar Shapes.
• Step 2 - Students should know the way to decompose Irregular Shapes.
• Step 3 - dividing the Irregular Shape into different familiars Shapes and finding the Area
of familiar Shapes
• Step 4 - Now add all the Areas of the familiar Shapes to know the Area of the Irregular
Shape.

Activity 2.3

1. Find the area of the given irregular shape.

Solution:

To find the area of the irregular shape, we will add up the area of the shapes that come
together to form this irregular shape:

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 Let us find the area of each shape first.

• Area of rectangle 'P' = Length × Width = 6 × 8 = 48 square units

• Area of semicircle 'Q' = πr2/2 = (3.14 × 52)/2 (taking π = 3.14 and the diameter of the
semicircle as 10 after using the Pythagoras theorem in figure R)
⇒ Area of semicircle 'Q' = (3.14 × 52)/2 = 39.25 square units
• Area of the triangle 'R' = 1/2 × Base × Height
⇒ Area of the triangle 'R' = 1/2 × 8 × 6 = 24 square units
• Area of rectangle 'S' = Length × Breadth = 6 × 8 = 48 square units

Now, let us find the area of the irregular shape using the area of the regular shapes:

Area of the given irregular shape = Area of the rectangle 'P' + Area of the semicircle 'Q' +
Area of the triangle 'R' + Area of the rectangle 'S'.
⇒ Area of the given irregular shape = 48 + 39.25 + 24 + 48 = 159.25 square units.

Therefore, the area of the given irregular shape is 159.25 square units.

2. Find the area of a shape formed by joining three rectangles A, B, and C. The length and width
of rectangle A are 2 units and 10 units respectively, the length and width of rectangle B are 3
units and 2 units respectively, and the length and width of rectangle C are 5 units and 2 units
respectively.

Solution
The shape is formed by three rectangles, A, B, and C. Therefore, the area of the given shape is
given as:
Area of the shape = Area of rectangle A + Area of rectangle B + Area of rectangle C
⇒ Area of the shape = (2 × 10) + (3 × 2) + (5 × 2)
⇒ Area of the shape = 20 + 6 + 10 = 36 units2.
Thus, the area of the shape is 36 units2.

3. Find the area of the given figure:

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Solution:
Area of a rectangle ABDC = 3 × 1 = 3 sq. cm.
Area of a rectangle EFGD = 2 × 1 = 2 sq. cm.
Therefore, Total Area = 3 + 2 = 5 sq. cm.
Area of the given figure = 5 sq. cm.

4. Find the area of the following figure.

Solution
Figure QTUV is a rectangle of length (5 cm + 5 cm = 10 cm) and breadth 2 cm
Area of QTUV = 10 × 2 = 20 sq. cm
PQRS is a square of side 5 cm
Area of PQRS = 5 × 5 = 25 sq. cm
Hence, total area of the figure = 20 + 25 = 45 sq. cm

SUMMARY
Dear Student Teacher,
We have learned that:
• Area is the region enclosed by the 2D shapes
• Area of the regular polygon can be derived from the triangle
• Area of the irregular polygon can be measured in three ways.
We hope you have added more problems to the ones we have solved?
Congratulations!

116
UNIT 2 SECTION 3 PERIMETERS AND AREAS OF CIRCLES AND OTHER SPHERES

INTRODUCTION
Dear Student Teacher,
The perimeters of circular objects cannot be directly measured as we did with non-circular shapes
in Unit 2 Section 2. The perimeters of circular objects depend on the radius, diameter and
circumference. The distance from the centre to any part on the circle is called the radius. The
distance from one end of the circle to another end through the centre is called the diameter. So, the
diameter 𝑑 of a circle is twice the radius 𝑟 (i.e., 𝑑 = 2𝑟). The circumference of a circle is the
distance around the circle. If a circle is compared to a many-sided polygon, the circumference of
a circle can be likened to the perimeter of a polygon.

LEARNING OUTCOMES AND INDICATORS

117
 Use manipulatives and other • Use manipulatives and other TLMs in developing
TLMs including ICT in a perimeters and areas of circular shapes
variety of ways in • Use ICT (e.g., Geometer Sketchpad, GeoGebra,
learning perimeters and etc. )as a tool in developing perimeters and areas of
areas of circles and other circular shapes
spheres (practical skills, • Use drawing tools to conduct geometrical
digital literacy, problem investigations into perimeters and areas of circular
solving) (NTS, 3j); shapes emphasising visualization, pattern
recognitions and conjecturing.
• Solve mathematics problems on perimeters and
areas of circular shapes, using manipulatives and/or
technology related strategies in a variety of ways.

Exploring the concept of pi (ℼ)

Let us first begin with an exploration regarding circumference.
Consider the table below, which contains a listing of various circular objects (lid, soda can,
drinking glass, jar, etc.) In each of these three-dimensional objects, a plane containing a circle has
been isolated, and the diameter and circumference of that circle has been listed. Measurements
have been rounded to the nearest tenth of a centimeter.

Object Diameter Circumference Circumference

Diameter
Lid (outer rim) 6.1 cm 19.3 cm
Soda Can (top rim) 5.5 cm 17.2 cm
Drinking Glass (top rim) 8.2 cm 25.7 cm
Jar (top rim) 4.7 cm 14.9 cm
Mixing Bowl (top rim) 21.6 cm 67.8 cm
Bucket (top rim) 31.0 cm 97.5 cm

Procedures of finding pi
• Gather cylinder and circular objects of various sizes and types.
• To measure the circumference of an object, you may want to wrap a piece of string around
the object, and then measure the string.
• Use a calculator to compute the ratio of the circumference to the diameter for each object
in the last column of the table above. Round this ratio to the nearest thousandth.
• Find three other circular objects. Add them to the table above, measure the circumference
and diameter for each, and then compute the ratio for each object.
• Analyze the last column of numbers in the table.
What do you notice?
A completed chart can be found below.

Object Diameter Circumference Circumference

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 Diameter
Lid (outer rim) 6.1 cm 19.3 cm 3.164
Soda Can (top rim) 5.5 cm 17.2 cm 3.127
Drinking Glass (top rim) 8.2 cm 25.7 cm 3.134
Jar (top rim) 4.7 cm 14.9 cm 3.170
Mixing Bowl (top rim) 21.6 cm 67.8 cm 3.139
Bucket (top rim) 31.0 cm 97.5 cm 3.145

Notice that the numbers in the last column are very close to each other in their numerical value.
Ancient mathematicians noticed that the ratio always seemed to give the same number, and it
became a challenge to try to determine the value of this ratio.
• Since we rounded to the nearest tenth (and measurement is not completely accurate due to
human error and/or measuring devices), the values in our table are not exactly the same.
• If we were to be able to measure perfectly, we would find that the ratio is always equal to
π(pronounced “pi”) and its value 50 decimal places:
• ≈ 3.14159265358979323846264338327950288419716939937510...
C
• Hence,  = , where C represents the circumference and d represents the diameter.
d
• Multiplying both sides of the equation by d, we obtain the following equation:
• C = d =  (2r ) = 2r
• Therefore, the circumference is given by either C = d or C = 2r , where d and r
represent the diameter and radius of the circle, respectively.

Examples
1. Find the circumference of the following circles. First, write the circumference of each circle in
terms of π . Then use the approximation π ≈ 3.14 and compute the circumference of each circle to
the nearest hundredth when:
a. r = 5 m
b. d = 12 cm
Solutions
a. The radius of the circle is 5 ft (r = 5) so we use the equation C = 2π r .
C = 2π r = 2π (5 ) = 10π Exact answer: C = 10π ft
Using 3.14 for π :
C = 10π ≈ 10(3.14) Approximate answer: C ≈ 31.4 ft
b. The diameter of the circle is 12 cm (d = 12) so we use the equation C = π d .
C = π d = π (12 ) = 12π Exact answer: C = 12π cm
Using 3.14 for π :
C = 12π ≈ 12(3.14) Approximate answer: C ≈ 37.68 cm

Area of a Circle
Area of a circle is the region covered or enclosed within its boundary. It is measured in square
units.
Area of a circle can be visualized & proved using two methods, namely
1. Determining the circle’s area using rectangles
2. Determining the circle’s area using triangles

119
1. Using Areas of Rectangles
The circle is divided into 16 equal sectors, and the sectors are arranged as shown below. The area
of the circle will be equal to that of the parallelogram-shaped figure formed by the sectors cut out
from the circle. Since the sectors have equal area, each sector will have an equal arc length. The
red coloured sectors will contribute to half of the circumference, and blue coloured sectors will
contribute to the other half. If the number of sectors cut from the circle is increased, the
parallelogram will eventually look like a rectangle with length equal to πr and breadth equal to r.

The area of a rectangle (A) will also be the area of a circle. So, we have
A = π×r×r
A = πr2

2. Using Areas of Triangles

Fill the circle with radius r with concentric circles. After cutting the circle along the indicated line
in fig. 4 and spreading the lines, the result will be a triangle. The base of the triangle will be equal
to the circumference of the circle, and its height will be equal to the radius of the circle.

So, the area of the triangle (A) will be equal to the area of the circle. We have
A = 1/2×base×height
A = 1/2×(2πr)×r
A = πr2

Activity 3.1
1. Find the area of the following circles. First, write the area of each circle in terms of π. Then use
the approximation π ≈ 3.14 and compute the area of each circle to the nearest hundredth when:
a. r = 7 cm
b. d = 10 cm

Solutions
a. A = π r2 = π ⋅ 72 = 49π cm2 . Exact answer: A = 49π cm2
Using 3.14 for π :
A = 49π ≈ 49(3.14) Approximate answer: A ≈ 153.86 cm2
b. The diameter of the circle is 10 cm (d = 10) so r = 5 cm.

120
 A = π r2 = π ⋅ 52 = 25π cm2. Exact answer: A = 25π cm2
Using 3.14 for π :
A = 25π ≈ 25(3.14) Approximate answer: A ≈ 78.5 cm2

2. What is the radius of the circle whose surface area is 314.159 sq.cm?
Solution:
By the formula of the surface area of the circle, we know;
A = π x r2
Now, substituting the value:
314.159 = π x r2
314.159 = 3.14 x r2
r2 = 314.159/3.14
r2 = 100.05
r = √100.05
r = 10 cm

3. Find the circumference and the area of circle if the radius is 7 cm.
Solution:
Given: Radius, r = 7 cm
We know that the circumference/ perimeter of the circle is 2πr cm.
Now, substitute the radius value, we get
C = 2 × (22/7)× 7
C = 2×22
C = 44 cm
Thus, the circumference of the circle is 44 cm.
Now, the area of the circle is πr2 cm2
A = (22/7) × 7 × 7
A = 22 × 7
A = 154 cm2

4. If the longest chord of a circle is 12 cm, then find the area of circle.
Solution:
Given that the longest chord of a circle is 12 cm.
We know that the longest chord of a circle is the diameter.
Hence, d = 12 cm.
So, r = d/2 = 12/2 = 6 cm.
The formula to calculate the area of circle is given by,
A = πr2 square units.
Now, substitute r = 6 cm in the formula, we get
A = (22/7)×6×6 cm2
A = (22/7)×36 cm2
A = 792/7 cm2
A = 113.14 cm2 (Rounded to 2 decimal places)
Therefore, the area of circle is 113.14 cm2.

SUMMARY
Dear Student Teacher,

121
We have learned that pi is the ratio between the circumference and the diameter. We find this
relationship to find the circumference and discover the area of a circle.
We hope you have enjoyed this lesson? Congratulations! Keep it up!

122
UNIT 2 SECTION 4 TEACHING 3-D SHAPES AND THEIR PROPERTIES
INTRODUCTION
Dear Student Teacher,
Three-dimensional (3D) shapes are also called solid shapes. Look around! Every other three-
dimensional object, be it a laptop, cellphone, an ice-cream cone, balls, and bottle tops are
examples of solid or 3D shapes. These occupy some space, have length, width as well as height.
In this section, we will explore more properties of these shapes.

LEARNING OUTCOMES AND INDICATORS

Use manipulatives and • Use manipulatives and other TLMs in developing
other TLMs including ICT 3D shapes and their properties
in a variety of ways in • Use ICT as a tool in developing 3D shapes and
learning 3-d shapes and their properties e.g., Geometer Sketchpad
their properties (practical andGeogebra.
skills, digital literacy, • Use drawing tools to conduct geometrical
problem solving) (NTS, investigations into 3D shapes and their properties
3j); emphasising visualization, pattern recognitions
and conjecturing.
• Solve mathematics problems in 3D shapes and
their properties, using manipulatives and/or
technology related strategies in a variety of ways.

123
Sphere
A sphere is a solid shape, absolutely round in shape, defined in three-dimensional space. Every
point on the surface is equidistant from the center.

:
Surface
Properties Volume
Area

It has no edges or vertices (corners).

It has one surface.
It is shaped like a ball and is perfectly symmetrical. 4πr2 (4/3)πr3
All points on the surface are the same distance (r) from
the center.

Cylinder
A cylinder is a solid shape defined on a three-dimensional plane. It holds two parallel bases,
circular in shape, joined by a curved surface(like a tube), at a fixed distance.

Surface
Properties Volume
Area

It has a flat base and a flat top.

It has one curved side.
The bases are always congruent and parallel. 2πr (r+h) πr2 h
It is a three-dimensional object with two identical
ends that are either circular or oval.

Cone
A cone is a distinctive solid shape defined in a three-dimensional space. It has a flat surface
and a curved surface, pointing towards the top. It is formed by a set of line segments connected
from the circular base to a common point, known as the apex or vertex. Based on how the apex
is aligned to the center of the base, a right cone or an oblique cone is formed.

124
 Properties Surface Area Volume

It has a circular or oval base with an apex

(vertex).
π r(r + s) 1/3 πr2 h
It has one curved side.
A cone is a rotated triangle.

Pyramid
A pyramid is a solid shape or a polyhedron with a polygon base and all lateral faces
are triangles. Pyramids are typically described by the shape of their bases. A pyramid with a:
• Triangular base is called a Tetrahedron.
• A quadrilateral base is called a square pyramid.
• Pentagon base is called a pentagonal pyramid.
• Regular hexagon base is called a hexagonal pyramid.

Surface
Properties Volume
Area

A pyramid is a polyhedron with a polygon

base and an apex with straight lines.
BA + 1/2 × P
Based on their apex alignment with the 1/3 BA2
× (SH)
center of the base, they can be classified
into regular and oblique pyramids.

Prisms
A prism is a solid shape defined on a 3-dimensional plane with two identical shapes facing
each other. The different types of prisms are triangular prisms, square prisms, pentagonal

125
prisms, hexagonal prisms, etc. Prisms are also broadly classified into regular prisms and
oblique prisms.

Properties of a prism: (BA = base area, P = perimeter, H = height)

Properties Surface Area Volume

It has identical ends (polygonal) and flat faces.

2 × (BA) + P × H BA × H
It has the same cross-section all along its length.

Polyhedrons/Platonic Solids
Platonic solids have identical faces to regular polygons. There are five polyhedrons.
1. Tetrahedron with four equilateral-triangular faces
2. Octahedron with eight equilateral-triangular faces
3. Dodecahedron with twelve pentagon faces
4. Icosahedron with twenty equilateral-triangular faces
5. Hexahedron or cube with six square faces.

Properties of platonic shapes: (EL = edge length)

Surface
Properties of Cube Volume
Area

It has 6 faces, each with 4 edges (and is a square).

It has 12 edges. 6 × (EL)2 (EL)3
It has 8 vertices (corner points) where 3 edges meet.

Characteristics of solids

126
Faces, Edges, and Vertices of Solid Shapes
Solid shapes and objects are different from 2D shapes and objects because of the presence of
the three dimensions - length, breadth, and height. As a result of these three dimensions, these
objects have faces, edges, and vertices.
• Face: the flat surfaces that make up a polyhedron. These faces are regular polygons.
• Edge: the regions where the two flat surfaces meet to form a line segment are known
as the edges.
• Vertex: It is the point of intersection of the edges or the corner of the polyhedron.
• A polyhedron is a three-dimensional solid that is bounded by polygons called faces.
• The word polyhedron is built from Greek stems and roots: “poly” means many and
“hedron” means face.
• A Polyhedron does not have curved or intersecting sides (faces).

Faces, edges and vertices of solids

Solid Shapes Faces Edges Vertices

Sphere 1 0 0

Cylinder 2 2 0

Cone 1 1 1

Cube 6 12 8

Rectangular Prism 6 12 8

Triangular Prism 5 9 6

Pentagonal Prism 7 15 10

Hexagonal Prism 8 18 12

Square Pyramid 5 8 5

Triangular Pyramid 4 6 6

Pentagonal Pyramid 6 10 6

Hexagonal Pyramid 7 12 7

Important Points

127
 • Solids or three-dimensional objects have 3 dimensions, namely length, breadth, and
height.
• Solid shapes have faces, edges, and vertices.
• Learning about solid shapes will help us in our day-to-day life as most of our activities
revolve around and depend on them.

Nets of Solids
Geometry net is a 2-dimensional shape that can be folded to form a 3-dimensional shape or a
solid. A net is a pattern made when the surface of a three-dimensional figure is laid out flat
showing each face of the figure. A solid may have different nets.
Here are some steps to determine whether a net forms a solid:
Make sure that the solid and the net have the same number of faces and that the shapes of the
faces of the solid match the shapes of the corresponding faces in the net.
Visualize how the net is to be folded to form the solid and make sure that all the sides fit
together properly. Nets are helpful when we need to find the surface area of the solids.

Nets of prisms, pyramids, cylinders and cones

Here are some examples of nets of solids: Prism, Pyramid, Cylinder and Cone. Scroll down the
page for more examples and solutions.

Activity 4.1
1. A construction worker wants to build a solid sphere using cement. He wants to know the
amount of cement required to construct a sphere of radius 10 inches. Find the volume of the
sphere using the given radius.
Solution:
The radius of the sphere (r) = 10 inches.
We know the formula for the volume of a sphere: v = 4/3 π r3.
Substituting the value of the radius in the above formula, we get: v= 4/3 π r 3 = 4/3 π (10)3 =
4188.8 inches3.
Therefore, the volume of the cemented sphere is 4188.8 inches3

2. Identify the regular polyhedron from the images shown below.

128
Solution:
Regular polyhedrons include:
1. Prisms
2. Pyramids
3. Platonic solids
The given examples of polyhedrons must come under these categories.
Thus, the Egyptian pyramids and Rubik's cubes are polyhedrons.

3. Find the area of the square-shaped floor room which is made up of 100 square tiles of side
15 inches.
Solution:
Area of one tile = 15 inch × 15 inch= 225 square inches.
We know that there are 100 tiles on the floor of the room.
Thus, the area occupied by 100 tiles is the floor area = 100 × 225 square inches = 22500 square
inches.
Therefore, the area of the floor is 22500 square inches.

SUMMARY
Dear Student Teacher,
We have learned that the types of regular 3D shapes are prisms, pyramids and polyhedrons.
What then are the irregular 3D shapes? Discuss this issue with your tutor in class!
We have learned the properties of each of the types and have even solved a few problems with
them. Can you discover more properties of these 3D shapes? Congratulations!

129
UNIT 2 SECTION 5 TEACHING SURFACE AREAS OF 3-D SHAPES
INTRODUCTION
Dear Student Teacher,
In Unit 2 Section 4, we learned the nets of some 3D shapes. The nets were the total opening
and displaying of the various 3D shapes. You noticed that the parts were length, breadth and
height. In this section, we are exploring the total surface areas of the 3D shapes. The total
surface area is the sum of each part of the net. We hope you can gather your 3D shapes and
carefully examine the lessons in this section.
Thank you.

LEARNING OUTCOMES AND INDICATORS

Use manipulatives and • Use manipulatives and other TLMs in developing
other TLMs including surface areas of 3D shapes
ICT in a variety of ways • Use ICT as a tool in developing surface areas of
in learning surface areas 3D shapes e.g., Geometer Sketchpad and
of 3-D shapes (practical Geogebra.
skills, digital literacy, • Use drawing tools to conduct geometrical
problem solving) (NTS, investigations into surface areas of 3D shapes
3j); emphasising visualization, pattern recognitions
and conjecturing.
• Solve mathematics problems on surface areas of
3D shapes, using manipulatives and/or technology
related strategies in a variety of ways.

130
Cuboid
A cuboid is a three-dimensional Shape. The cuboid is made from six rectangular faces, which
are placed at right angles. The total surface area of a cuboid is equal to the sum of the areas of
its six rectangular faces.
Total Surface Area of a Cuboid

Consider a cuboid whose length is “l” cm, breadth is b cm and height h cm.
• Area of face ABCD = Area of Face EFGH = (l × b) cm2
• Area of face AEHD = Area of face BFGC = (b × h) cm2
• Area of face ABFE = Area of face DHGC = (l × h) cm2
• Total surface area (TSA) of cuboid = Sum of the areas of all its six faces
= 2(l × b) + 2(b × h) + 2(l × h)
• TSA (cuboid)= 2(lb + bh +lh)

Lateral Surface Area of a Cuboid

Lateral surface area (LSA) is the area of all the sides apart from the top and bottom faces. The
lateral surface area of the cuboid = Area of face AEHD + Area of face BFGC + Area of face
ABFE + Area of face DHGC = 2(b × h) + 2(l × h)
LSA (cuboid) = 2h(l + b)

Examples
1. The figure below is trough Ama uses to feed her chicken. Find the total surface area of the
trough.

Solution:
Given,
b = 6 cm
l = 5 cm
h = 12 cm
Surface area of a rectangular prism
=2(bl+lh+hb)
=2(6×12+12×5+5×6)
=2(72+60+30)
=324cm2.

Cube

131
A cuboid, whose length, breadth and height are all equal, is called a cube. It is a three-
dimensional shape bounded by six equal squares. It has 12 edges and 8 vertices.
Total Surface Area of a cube

For cube, length = breadth = height

Suppose the length of an edge = a
Total surface area(TSA) of the cube = 2(a × a + a × a + a × a)
TSA(cube) = 2 × (3a2) = 6a2

Examples
Calculate the cost required to paint an aquarium which is in cube shape having an edge length
of 10m. If the painting cost of an aquarium is Ghs3/m2.
Solution:
Total surface area of aquarium = 6(side)2
= 6 (10)2 = 600 m2
Total cost of painting the aquarium = 3 × 600 = Ghs 1800

Lateral Surface area of a cube

Lateral surface area (LSA) is the area of all the sides apart from the top and bottom faces.
Lateral surface area of cube = 2(𝑎 × 𝑎 + 𝑎 × 𝑎) = 4𝑎2

Right Circular Cylinder

A right circular cylinder is a closed solid that has two parallel circular bases connected by a
curved surface in which the two bases are exactly over each other and the axis is at right angles
to the base.

Curved Surface area of a right circular cylinder

Take a cylinder of base radius r and height h units. The curved surface of this cylinder, if
opened along the diameter (d = 2r) of the circular base will be transformed into a rectangle of
length 2πr and height h units. Thus,

132
Curved surface area (CSA) of a cylinder of base radius r and height h = 2π × r × h
Total surface area of a right circular cylinder
Total surface area(TSA) of a cylinder of base radius r and height h = 2π × r × h + area of two
circular bases
⇒ TSA = 2π × r × h + 2 × πr2
⇒ TSA = 2πr(h + r)

Right Circular Cone

A right circular cone is a circular cone whose axis is perpendicular to its base.
Relation between slant height and height of a right circular cone

The relationship between slant height(l) and height(h) of a right circular cone is:
l2 = h2 + r2 (Using Pythagoras Theorem) Where r is the radius of the base of the cone.

Curved Surface Area of a Right Circular Cone

Consider a right circular cone with slant length l and radius r. If a perpendicular cut is made
from a point on the circumference of the base to the vertex and the cone is opened up, a sector
of a circle with radius l is produced as shown in the figure below:

Label A and B and corresponding b1, b2 …bn at equal intervals, with O as the common vertex.
The Curved surface area (CSA) of the cone will be the sum of areas of the small triangles: 1/2
× (b1 + b2.……..bn) × l (b1 + b2...bn).
This is also equal to the circumference of base = 2πr CSA of right circular cone = (1/2)
× (2πr) × l = πrl (On substituting the values)

Total Surface Area of a Right Circular Cone

Total surface area (TSA) = Curved surface area (CSA) + area of base = πrl + πr2 = πr(l + r)

133
Sphere
A sphere is a closed three-dimensional solid figure, where all the points on the surface of the
sphere are equidistant from the common fixed point called “centre”. The equidistant is called
the “radius”.

Surface area of a Sphere

The surface area of a sphere of radius r = 4 times the area of a circle of radius r =4×(πr2)
For a sphere Curved surface area (CSA) = Total Surface area(TSA) = 4πr2

Surface Area of Circle

A circle is nothing but the 2-D representation of a sphere. The total area that is taken inside the
boundary of the circle is the surface area of the circle. When we say we want the area of the
circle, then we mean the surface area of the circle itself. Sometimes, the volume of a circle also
defines the area of a circle.
When the length of the radius or diameter or even the circumference of the circle is already
given, then we can use the surface formula to find out the surface area. The surface is
represented in square units.

Difference between Square Area and Circle Area

The area of a circle is estimated to be 80% of area of square, when the diameter of the circle
and length of side of the square is the same.
Students can also do an activity by inserting a circular object into a square shape with same
diameter and side-length, respectively.
If area of square is 100 sq.unit, then the area of circle will be approximately 80 sq.unit of it.

Some 3D shape and their total surface areas

Shapes Surface Areas

Cuboid 2(lb + bh + hl)

Cube 6a2

Right Circular Cylinder 2πr(r + h)

Right Circular Cone πr(l + r), ( l2 = h2 + r2 )

Sphere 4 π r2

SUMMARY
Dear Student Teacher,
We have learned the total surface areas of key 3D shapes. We hope you will use this knowledge
to scaffold into the total surface areas of other higher polygons.
If you have already done so, Congratulations!

134
UNIT 2 SECTION 6 TEACHING VOLUMES OF 3-D SHAPES
INTRODUCTION
Dear Student Teacher,
In Unit 2 Section 5, we learned surface areas of 3D shapes. We discovered that surface areas
are 2D shapes. In this section, we are going to learn the volume of a 3D shape. Volumes are
extension of surface areas. Volumes examine the number of areas arranged in a vertical form.
This vertical distance is called the height. In other words, volumes have three dimensions and
measured in cubic units
LEARNING OUTCOMES AND INDICATORS
Use manipulatives and • Use manipulatives and other TLMs in developing
other TLMs including volumes of 3D shapes
ICT in a variety of ways • Use ICT as a tool in developing volumes of 3D
in learning volumes of 3- shapes e.g., Geometer Sketchpad andGeogebra.
D shapes (practical • Use drawing tools to conduct geometrical
skills, digital literacy, investigations into volumes of 3D shapes
problem solving) (NTS, emphasising visualization, pattern recognitions
3j); and conjecturing.
• Solve mathematics problems in volumes of 3D
shapes, using manipulatives and/or technology
related strategies in a variety of ways.

Volume of a Cuboid
The volume of a cuboid is the product of its dimensions.

135
Volume of a cuboid = length × breadth × height= lbh, where l is the length of the cuboid, b is
the breadth, and h is the height of the cuboid.

Volume of a Cube
The volume of a cube = base area × height.
Since all dimensions are identical, the volume of the cube = a3, where a is the length of the
edge of the cube.

Volume of a Right Circular Cylinder

The volume of a right circular cylinder is equal to base area × its height.

The volume of cylinder =πr2h, where r is the radius of the base of the cylinder and h is the
height of the cylinder.

Volume of a Right Circular Cone

The volume of a Right circular cone is 1/3 times the volume of a cylinder with the same radius
and height. In other words, three cones make one cylinder of the same height and base.
The volume of right circular cone = (1/3)πr2h, where r is the radius of the base of the cone
and h is the height of the cone.

Volume of a Sphere
The volume of a sphere of radius r =(4/3)πr3

Shapes Volumes

Cuboid 𝑙𝑒𝑛𝑔𝑡ℎ × 𝑏𝑟𝑒𝑎𝑑𝑡ℎ × ℎ𝑒𝑖𝑔ℎ𝑡

Cube 𝑎3

Right Circular Cylinder 𝜋𝑟 2 ℎ

Right Circular Cone ⅓ πr2h

Sphere 4/3 π r3
Volume and Capacity

136
The volume of an object is the measure of the space it occupies and the capacity of an object
is the volume of substance its interior can accommodate. The unit of measurement of either
volume or capacity is a cubic unit.

Activity 6.1
1. The figure below is cuboid of the given dimensions. Use it to answer the questions that
follow.

(a). Calculate the volume of the cuboid shown.

Volume = 4 × 18 × 5 = 360 m³
(b). Calculate the surface area of the cuboid shown.
Surface area = (2 × 4 × 18) + (2 × 4 × 5) + (2 × 5 × 18)
= 144 + 40 + 180
= 364 m²

2. Calculate the volume and total surface area of the cylinder shown below.

Solution
Volume = π r²h = π × 4² × 6 = 96 π
= 301.5928947 cm³
= 302 cm³ (to 3 significant figures)
Area of curved surface = 2π rh = 2 × π × 4 × 6
= 48π
= 150.7964474 cm²
Area of each end = π r² = π × 4²
= 16π
= 50.26548246 cm²
Total surface area = 150.7964474 + (2 × 50.26548246)
= 251.3274123 cm²
= 251 cm² (to 3 significant figures)
Note: From the working we can see that the area of the curved surface is 48π, and that the area
of each end is 16π. The total surface area is therefore
48π + (2 × 16π) = 80π = 251.3274123 cm²
= 251 cm² (to 3 significant figures)

137
3. Answer the questions that follow

Calculate the volume of this prism.

Area of end of prism = 12 × 8 × 6
= 24 cm²
Volume of prism = 24 × 10
= 240 cm³

4. A solid is in the form of a cone mounted on a hemisphere. The radius and height of the cone
are 3 m and 4 m. Find the surface area of the given solid.
Solution
Slant height = h 2 + r 2 = 4 2 + 32 = 25 = 5 = 5 m
The surface area of the toy = C.S.A of the cone + C.S.A of the sphere
= πrl + 2πr2 = (3.14 × 3 × 5) + (2 × 3.14 × 32) = 47.1 + 56.52 = 103.62 m2

5. Two cubes each of volume 27 cm3 are joined together. Find the surface area of the resulting
solid?
Solution b
Volume of cube = a3 = 27
a = 3 cm
Joining 2 cubes results in a cuboid. Length of the cuboid (l) = 3 + 3 = 9 cm
Height of the cuboid (h) = 3 cm
Breadth of the cuboid (b) = 3 cm
Surface area of cuboid = 2(lb + bh + hl) = 2(27 + 9 + 27) = 126 cm2

6. A medicine capsule is in the form of a cylinder with two hemispheres joined together at the
ends. Find the surface area if the length of the capsule is 14 mm and the width is 5 mm.
Solution
Radius of the common base (r) = 2.5 mm because the width of the capsule is equal to the
diameter of the cylinder.
Length of the cylinder (h) = length of the capsule – 2(radius of the hemisphere) = 14 – 2(2.5)
= 9 mm
The surface area of the capsule = C.S.A of the cylinder + 2(C.S.A of the hemisphere)
= 2πrh + 2(2πr2)
= (2 × 3.14 × 2.5 × 9) + 2(2 × 3.14 × 2.52)
= 219.8 mm2

7. A solid is in the form of a cone mounted on a hemisphere. The radius and height of the cone
are 3 m and 4 m. Find the volume of the given solid?
Solution

138
Volume of the solid = volume of the cone + volume of the hemisphere
= 13πr2h + 23πr3
= (13 × 3.14 × 32 × 4) + (23 × 3.14 × 33)
= 94.21 m3

8. What is the length of the resulting solid if two identical cubes of side 8 cm are joined end
Solution
Length of resulting cuboid = 2 × side of the cube
= 2 × 8 cm
= 16 cm

9. Two cubes each of volume 64 cm3 are joined together. Find the volume of the resulting
solid?
Solution
Volume of cube = a3 = 64
a = 4 cm is the side of each cube.
Joining 2 cubes results in a cuboid
Length of the cuboid (l) = 4 + 4 = 16 cm
Height of the cuboid (h) = 4 cm
Breadth of the cuboid (b) = 4 cm
The volume of the cuboid = lbh = 16 × 4 × 4 = 256 cm3

10. What is the skeletal formula to find the T.S.A of the tank consisting of a circular cylinder
with a hemisphere attached on either end?
Solution
T.S.A of the tank = C.S.A of the cylinder + 2(C.S.A of the hemisphere) = 2πrh + 2(2πr2)

11. If the radius of a sphere is 3r, what is its volume?

Solution:
Given, radius of sphere = 3r
Volume of a sphere = 4/3 πr3
= 4/3 π(3r)3 (given)
= 4/3 π27r3
= 36πr3 cu.units.

12. What is the total surface area of a cuboid whose length = 5 cm, width = 2 cm and height =
3 cm?
Solution:
Given, the dimensions of cuboid are:
Length, l = 5 cm
Width, w = 2 cm
Height, h = 3 cm
Surface area of cuboid = 2(lb + bh + lh)
= 2 (5.2 + 2.3 + 3.5)
= 2 (10 + 6 + 15)
= 62 sq.cm.

13. If the radius of a sphere is doubled, find the ratio of their volumes.

Solution:

139
Let the radius of a sphere is r.
Volume of a sphere, V1 = 4/3 πr3
New radius = 2r
New volume, V2 = 4/3 π(2r)3 = 4/3 π.23r3
Ratio of volumes = V1/V2
= (4/3 πr3)/(4/3 π.23r3)
=⅛
Hence, 1:8 is the required volume ratio.

14. Two cubes of edge 6 cm are joined to form a cuboid. Find the total surface area of the
cuboid.
Solution:
Given, when two cubes are joined end to end, then;
Length of the cuboid = 6 + 6 = 12 cm
Breadth of the cuboid = 6 cm
Height of the cuboid = 6 cm
Total surface area of the cuboid = 2 (lb + bh + hi)
= 2(12 x 6 + 6 × 6 + 6 ×12)
= 2(72 + 36 + 72) = 2(180) = 360 cm2

15. Find the area of the sheet required to make a closed cylindrical vessel of height 1 m and
diameter 140 cm.
Solution: Given,
Height of cylindrical vessel = 1m
Diameter = 140 cm
Radius = 140/2 = 70 cm = 0.7 m
Total surface area of the closed cylindrical tank = 2 π r (r + h)
= 2 × 22/7 × 0.7 m × (0.7 m + 1 m) = 4.4 m × 1.7 m = 7.48 m²
Hence, 7.48 m² of the sheet is required.

16. A 5m wide cloth is used to make a conical tent of base diameter 14m and height 24m. Find
the cost of cloth used at the rate of ¢25 per metre.
Solution:
Given, height of tent, h = 24 m
Diameter = 14 m, radius, r = 7m
Slant height, l = √(h2 + r2) = √(242 + 72) = √625 = 25 m
Curved surface area of cone = πrl
= 22/7 x 7 x 25
= 550 m2
Length of cloth = Area/width of cloth
= 550/5
= 110 m
Cost of cloth per meter = ¢25
Therefore, total cost of cloth used = 25 x 110 = ¢2750

17. 30 circular plates, each of radius 14 cm and thickness 3 cm are placed one above the other
to form a cylindrical solid. Find the total surface area.
Solution: Given, radius 14 cm, thickness =3 cm, number of plates =30
Therefore, the height of cylinder will be 3×30=90 cm
We know, total surface area of cylinder =2πr(r+h) cm2

140
Therefore, total surface area =2π(14)(14+(90))=9152 cm2

18. The outer and the inner radii of a hollow sphere are 12 cm and 10 cm. Find its volume.
Solution:
Inner radius of hollow sphere (r) = 10 cm
Outer radius of hollow sphere (R) = 12 cm
Volume of sphere = 4/3 π (R3 – r3)
= 4/3 x 22/7 (123 – 103)
= 4/3 x 22/7 (1728 – 1000)
= 4/3 x 22/7 x 728
= 3050.67 cm3

19. The radius of the base of a right circular cylinder is 3 cm and height is 7 cm. Find the curved
surface area.
Solution:
Given, radius of cylinder, r=3 cm
Height of cylinder, h=7 cm
Curved Surface Area of a Cylinder =2πrh
CSA = 2 x 22/7 x 3 x 7 = 132 sq.cm.

20. A sphere and a right circular cylinder of the same radius have equal volumes. By what
percentage does the diameter of the cylinder exceed its height?
Solution:
Let the radius of sphere be r
Height of right circular cylinder be h
According to the question;
4/3 πr3 = πr2h
4/3 r = h
⇒r=¾h
Therefore, diameter of cylinder = 2 x r = 2(¾ h) = 3/2 h
Increase in height = (3/2 – 1)h = ½ h
Therefore, the required percentage is:
(½ h)/h x 100 = 50%

21. What is the Volume of the Face Dice Shape Looks Like an Icosahedron With a Side Length
of 5 in.
Solution:
Length of the side of the face dice shape looks like an Icosahedron
Volume of Icosahedron = 5/12×(3+√5)×a3
Volume = 5/12×(3+√5)×53
= 625/12×(3+√5)×53
= 625/12×(3+√5)
= 272,71 cm3
Therefore, the volume of the icosahedron is 272,71 cm3.

22. What is the Surface Area of Icosahedron Whose Volume is 139.628 in3 and the Length of
the Side is 4 in?

Solution:

141
As we know Volume of Icosahedron V = 5/12×(3+√5)×a3
Surface Area of Icosahedron A = 5√3×a2
On dividing (2) by (1): A/V = 4/a
A = (V×a)/4
A = (139.628×4)/4
A = 139,628 in2
Therefore, the surface area of Icosahedron is 139,628 in2.

23. The tent shown on your right is in the shape of a triangular prism.

What is the volume of this tent in cubic feet?

Solution
The volume of a right triangular prism is:
Volume=Area of the Base×height
Area of Base=(5×6)/2=15
Volume=15×8=120

6. Susan bought a chocolate bar that came in a container shaped like a triangular prism shown
below.

If the container is completely filled with chocolate, in cubic inches, what volume of chocolate
did Susan buy?
Solution
The volume of a right triangular prism is:
Volume=Area of the Base×height
Area of Base=4×22=4
Volume=4×14=56

SUMMARY
Dear Student Teacher,
All too soon, we have come to the end of Unit 2 Section 6. This section was full of vigour and
activities. That notwithstanding, we have learned the volumes of various 3D shapes. Continue
to practice until you attain optimum perfection.
Thank you.

SELF ASSESSMENT QUESTIONS

142
1. Find the area of a trapezium whose length of parallel sides are 12cm and 6cm, respectively
and the distance between the parallel sides is 5 cm.

2. If the area of a trapezium is 728 cm2. Find the height of the trapezium such that the lengths
of its parallel sides are 16 cm and 7 cm, respectively.

3. The area of a trapezium is 384cm². If 3:5 is the ratio of the length of its parallel sides and the
perpendicular distance between them is 12 cm. Find the length of each of the parallel sides.

UNIT 3 TEACHING HANDLING DATA

UNIT INTRODUCTION
Dear Students Teacher,
Probability theory is applied in everyday life in risk assessment and modelling. The insurance
industry and markets use actuarial science to determine pricing and make trading decisions.
Governments apply probabilistic methods in environmental regulation, entitlement analysis,
and financial regulation. In this unit, we are going to learn the basic concepts of probability
contained in the following sections:
1. Unit 3 section 1 basic concepts of probability
2. Unit 3 section 2 probability with mutually exclusive and inclusive events
143
 3. Unit 3 section 3 probability with dependent and independent events
4. Unit 3 section 4 probability with replacement and without replacement
5. Unit 3 section 5 probability with tree diagrams and conditional probability
6. Unit 3 section 6 probability with counting principles

UNIT 3 SECTION 1
BASIC CONCEPTS OF PROBABILITY
INTRODUCTION
Dear Student-Teacher,
Probability began with experiments, guessing outcomes and computing likely events from the
outcomes. Initially, we start with dice, coins, and cards, ages or birthdays of students to
complex issues in data. What happens when a data set is large? Then we need complex
mathematical techniques in probability distributions.

LEARNING OUTCOMES AND THEIR INDICATORS

Use manipulatives and other • Use manipulatives and other TLMs in developing Basic
TLMs including ICT in a variety Concepts of Probability.
of ways in learning mathematics • Use ICT as a tool in developing Basic Concepts of
concepts in basic concepts of Probability E.g. Geometer Sketchpad, Geogebra.
probability •

144
(Practical skills, digital literacy,
problem solving) (NTS, 3j);

An experiment
An experiment is a process by which an outcome is obtained. Therefore, a random experiment
is a process or action whose outcome is not determined.
Examples
1. rolling a die
2. tossing a coin
3. selecting a card
4. selecting a colour
5. throwing a ball
6. measuring ages or height or weights of pupils
7. choosing a number
8. writing an English vowel
9. drawing a shape

Outcome
An outcome is a single result from a measurement of an experiment.
Examples
1. one of head or tail from tossing a coin
2. one of 1,2,3,4,5 or 6 from picking a die
3. one of heart, spade, diamond or culet of choosing from a desk of cards
4. one of ‘a’, ‘e’, ‘I’, ‘o’, or ‘u’ of selecting the English vowels
5. one 2,3,5,7,11,13,17, or 19 of selecting prime numbers less than 20

145
Equally likely outcomes
Two outcomes of a random experiment are said to be equally likely, if upon performing the
experiment a (very) large number of times, the relative occurrences of the two outcomes turn
out to be equal.

Examples
1. For a perfectly fair coin, the relative occurrences of H and T for a very large number of
tosses will be equal (as n goes to infinity, we will come closer to a perfect equality).
2. For an unbiased, unloaded die, each of the six outcomes is equally likely.
3. For an unbiased, unloaded deck of playing cards, each of the four outcomes (hearts, clubs,
diamonds and spades) is equally likely.

Sample Space
In probability, the set of all possible outcomes is called the Sample Space. We use S to
represent the sample space.

In terms of the language of sets, a sample space is a universal set and an outcome is an element
of the universal set.

NB: The number of all possible outcomes may be finite, infinite or continuous.

Activity 1.1
1. The sample space for the experiment of tossing a coin once is S = {H, T} because there are
only two possible outcomes, Heads or Tails.

2. The sample space for the experiment of tossing a standard die is S = {1, 2, 3, 4, 5, 6} because
these are the only six possible outcomes.

2. The sample space for the experiment of selecting a playing from a standard deck of cards is
S = {1, 2, 3, …52} because these are the only 52 possible outcomes.
The cards are not numbered from 1 to 52. They have four different kinds that add up to 52.

3. The set of prime numbers S = {2, 3, 5, 7, 11, 13, 17, 19…}

An Event
It is a particular result or set of results amongst the possibilities in the sample space.
Examples
1. obtaining odd numbers from tossing a die
2. obtaining head from throwing a coin
3. obtaining a heart from selecting cards
The concept of probability

146
Probability is the likelihood that an event will occur. It is written as a fraction with the number
of favourable outcomes as the numerator and the total number of outcomes as the denominator.
Favourable just means that a particular outcome is what you are curious about, not that it is
necessarily positive.
Probability can be used to determine many things, from the likelihood that you will win the
jackpot in the lottery to the likelihood that a baby will be born with a certain birth defect and
anything in between. Probability is used extensively in the sciences, investing, weather
reporting and many other areas.
Three Definitions of Probability
Probability can be expressed as a percentage, a fraction, a decimal, or a ratio.

A. Classical definition

If there are a finite number of possible outcomes of an experiment, all equally likely and
mutually exclusive, then the probability of an event (A) is the number of outcomes favourable
to the event, divided by the total number of possible outcomes.

n( A )
That is, P ( A) =
n (S )

Examples
1. A fair die is rolled once. What is the probability that the outcome is more than 4?
Solution
S = 1,2,3,4,5,6 and A = 5,6
Thus n( S ) = 6 and n( A) = 2
n( A) 2 1
Therefore ( A) = = =
n( S ) 6 3
B. Statistical or relative frequency definition
The probability of an event denotes the relative frequency of occurrence of that event in the
long run. For instance, the probability of a newborn infant being female is estimated to be about
.51 in Ghana. This is also called the frequentist definition and is the one in common use.
But it is not a fully satisfactory definition. What does in the long run mean? And what about
situations in which the experiment cannot be repeated indefinitely under identical conditions,
even in principle?

C. The axiomatic approach

A mathematically precise approach is the axiomatic definition of probability, which
incorporates both classical and relative frequency. It begins with some abstract terms and then
defines a few basic axioms on which an elaborate logical structure can be built using the
mathematical theories of sets and measure. In other words, it is a type of probability that has a
set of axioms (rules) attached to it. For example, you could have a rule that the probability must
be greater than 0%, that one event must happen, and that one event cannot happen if another
event happens.

147
It could also be stated that a probability is a number between zero and one, but nothing is
specified about how to assign it. Assignment may be based on a model or on experimental data.
Developments are valid if they follow from the axioms, independent of any correspondence to
phenomena of the physical world. The following statements represent the axioms of
probability.

Axioms of probability
Let S be a finite sample space, A an event in S. We define P(A), the probability of A, to be the
value of an additive set that satisfies the following three conditions
• Axiom 1: 0 ≤𝑃𝐴≤1 for each event A in S (probabilities are real numbers between 0 and
1 inclusive).
• Axiom 2: (𝑆) =1 (the probability of some event occurring from S is unity).
• Axiom 3: If A and B are mutually exclusive events in S, then (𝐴 U 𝐵) = 𝑃𝐴+𝑃(𝐵) (the
probability function is an additive set function).
( ) ( )
• Axiom 4: If A is an event in S, then P A = 1 − P( A) , where A is the complement of
A.

Simple events
A simple event is one in which there is just one possible outcome. Determining the probability
of a simple event involves finding the sum of probabilities of the individual events.
Examples
1) What is the probability that you will roll a five using a 6-sided die?
The favourable outcome is rolling a five, and that can only occur once using one die. The total
number of outcomes is six, since the die is 6-sided.
So the probability of rolling a five is 1/6.
2) What is the probability that you will pull a heart out of a standard deck of cards?
The favourable outcome would be pulling a heart and there are 13 of them in a standard deck.
The total number of outcomes is 52 because there are 52 cards in a standard deck.
The probability of pulling a heart is 13/52 or 1/4.

Compound Events
A compound event is one in which there is more than one possible outcome. Determining the
probability of a compound event involves finding the sum of the probabilities of the individual
events and, if necessary, removing any overlapping probabilities.

Complementary events
The Rule of Complements defines the probability of the complement of an event in terms of
the probability of the original event. Consider event A defined over the sample space S. The
complement of set A, denoted by A , is a subset, which contains all outcomes, which do not
belong to A. In other words PA) + P( A ) = 1 or P( A ) = 1 − P( A) .
Activity 1.2
1. Find the probability of the event of getting a total of less than 12 in the experiment of
throwing a die twice.

Solution
Let A be the event of getting a total 12.
The event of getting a total of less than 12 is the complement of A
But P(A)=1/36
Hence P( A ) = 1 − 1 / 36 = 35 / 36

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2. In a sample of 55 people, 28 have brown hair and 22 have blue eyes. 5 of them have neither
brown hair nor blue eyes. What is the probability that a random person from the sample has at
least one of these features?

Solution
Our compound events here are “brown hair”, and “blue eyes.” To find the probability that a
person chosen at random from the sample of 55 people has at least one of these features, we
can simply note that since 5 of the 55 have neither feature, all the rest must have at least one,
that is, that 55−5=50 of the 55 have either brown hair or blue eyes or both.
The probability that a person chosen at random has either brown hair, blue eyes, or both is,
therefore, 𝑃(∪)=50/55=10/11. Brown hair + Blue eyes
In essence, we have summed up the probabilities to calculate to know that, for event 𝐴,
(𝐴)=1−𝑃(𝐴¯and neither brown hair nor blue eyes 𝑃(∪) = 1 − 𝑃(∪) = 1 − 5/55 = 50/55 =
10/11.
Hence, as noted, the probability that a person chosen at random from the sample has at least
one of the features “brown hair” and “blue eyes” is 10/11.

3. A die is rolled, find the probability that an even number is obtained.

Solution
Let us first write the sample space S of the experiment.
S = {1,2,3,4,5,6}
Let E be the event “an even number is obtained” and write it down.
E = {2,4,6}
We now use the formula of the classical probability.
𝑃(𝐸) = 𝑛(𝐸) / 𝑛(𝑆) = 3 / 6 = 1/2

4. Two coins are tossed, find the probability that two heads are obtained.
Note: Each coin has two possible outcomes H (heads) and T (Tails).

Solution
The sample space S is given by.
S = {(H,T),(H,H),(T,H),(T,T)}
Let E be the event "two heads are obtained".
E = {(H,H)}
We use the formula of the classical probability.
P(E) = n(E) / n(S) = 1 / 4

5. Which of these numbers cannot be a probability? Explain your answer.

a) −0.00001 b) 0.5 c) 1.001 d) 0 e) 1 f) 20%

Solution
A probability is always greater than or equal to 0 and less than or equal to 1, hence
only a) and c) above cannot represent probabilities: −0.00010 is less than 0 and 1.001 is
greater than 1.

6. Two dice are rolled, find the probability that the sum is
a) equal to 1
b) equal to 4
c) less than 13

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Solution
a) The sample space S of two dice is shown below.
S = {(1,1),(1,2),(1,3),(1,4),(1,5),(1,6)
(2,1),(2,2),(2,3),(2,4),(2,5),(2,6)
(3,1),(3,2),(3,3),(3,4),(3,5),(3,6)
(4,1),(4,2),(4,3),(4,4),(4,5),(4,6)
(5,1),(5,2),(5,3),(5,4),(5,5),(5,6)
(6,1),(6,2),(6,3),(6,4),(6,5),(6,6) }
Let E be the event "sum equal to 1". There are no outcomes which correspond to a sum equal
to 1, hence P(E) = n(E) / n(S) = 0 / 36 = 0

b) Three possible outcomes give a sum equal to 4: E = {(1,3),(2,2),(3,1)}, hence.

P(E) = n(E) / n(S) = 3 / 36 = 1 / 12

c) All possible outcomes, E = S, give a sum less than 13, hence.

P(E) = n(E) / n(S) = 36 / 36 = 1

7. A die is rolled and a coin is tossed, find the probability that the die shows an odd number
and the coin shows a head.

Solution
Let H be the head and T be the tail of the coin. The sample space S of the experiment described
in question 5 is as follows
S = { (1,H),(2,H),(3,H),(4,H),(5,H),(6,H), (1,T),(2,T),(3,T),(4,T),(5,T),(6,T)}
Let E be the event “the die shows an odd number and the coin shows a head”.
Event E may be described as follows:
E={(1,H),(3,H),(5,H)}
The probability P(E) is given by
P(E) = n(E) / n(S) = 3/12 = 1/4

8. A card is drawn at random from a deck of cards. Find the probability of getting the 3 of
diamond.

Solution
The sample space S of the experiment in question 6 is shown below

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Let E be the event “getting the 3 of diamond”. An examination of the sample space shows that
there is one “3 of diamond”
So that n(E) = 1 and n(S) = 52.
Hence the probability of event E occurring is given by P(E) = 1/52

10. A jar contains 3 red marbles, 7 green marbles and 10 white marbles. If a marble is drawn
from the jar at random, what is the probability that this marble is white?
Solution
We first construct a table of frequencies that gives the marbles color distributions as follows
colour frequency
red 3
green 7
white 10
We now use the empirical formula of the probability
P(E) = Frequency for white colour / Total frequencies in the above table = 10/ 20 = 1/ 2

SUMMARY
In this section, we have learned that an experiment is a process by which an outcome is
obtained, an outcome is a single result from a measurement of an experiment and an event is a
particular result or set of results amongst the possibilities in the sample space.

We have also learned that the Axioms of probability are 0 ≤𝑃𝐴≤1 (probabilities are real
numbers between 0 and 1 inclusive), 𝑃(𝑆) =1 (the probability of some event occurring from S
is unity), if A and B are mutually exclusive events in S, then 𝑃(𝐴 U 𝐵) = 𝑃𝐴+𝑃(𝐵) (the
( )
probability function is an additive set function), and if A is an event in S, then P A = 1 − P( A)
( )
, where A is the complement of A.

Again, we have learned that a compound event is an event with two or more favourable
outcomes and there are three types of compound events and determining the probability for

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each is different. These are mutually exclusive or mutually inclusive, independent or
dependent, and nonmutually exclusive or complementary events.

UNIT 3 SECTION 2 PROBABILITY WITH MUTUALLY EXCLUSIVE AND

INCLUSIVE EVENTS
INTRODUCTION
A compound event is an event with two or more favourable outcomes. There are three types of
compound events and determining the probability for each is different. First, let’s talk about an
exclusive compound event. An exclusive compound event in one in which the multiple events
do not overlap. The method for determining the probability of this type of compound event is
to add together the probabilities of each event. Compound events that cannot happen at the
same time are called mutually exclusive events. For example, a number cannot be both even
and odd or you cannot have picked a single card from a deck of cards that is both a ten and a
jack. Mutually inclusive events, however, can occur at the same time. For example, a number
can be both less than 5 and even or you can pick a card from a deck of cards that can be a club
and a ten.

LEARNING OUTCOMES AND INDICATORS

Use manipulatives and • Use manipulatives and other TLMs in developing
other TLMs including basic concepts of probability with mutually exclusive
ICT in a variety of ways and inclusive events.
in learning mathematics •
concepts in probability
with mutually exclusive
and inclusive events
(practical skills, digital

152
 literacy, problem
solving) (NTS, 3j);

Mutually exclusive events

When finding the probability of events occurring at the same time, there is a concept known as
the “double counting” feature. It happens when the intersection is counted twice.
But if the events are mutually exclusive events, then P(A and B)=0, because they cannot
happen at the same time. To find the probability of either mutually exclusive
event A or B occurring, we say that P(A or B)=P(A)+P(B)

Mutually inclusive events

If the events are mutually inclusive, then the probability of one or the other mutually inclusive
event is to add the individual probabilities and subtract the probability they occur at the same
time. That is, P(A or B)=P(A)+P(B)−P(A and B).
Note that finding the probability of one or the other mutually exclusive event is the same as the
formula for finding the probability of one or the other mutually inclusive event
except P(A and B)=0 in the case of the mutually exclusive events.

Examples
1). What is the probability of rolling either a two or a four using one 10-sided die?
Solution
The probability of rolling a two is 1/10 and the probability of rolling a four is 1/10.
So, the compound probability is: P(C) = 1/10 + 1/10 = 2/10 or 1/5

2). What is the probability of pulling any face card or a three of clubs from a standard deck of
cards?
Solution
The probability of getting a face card is 12/52 and the probability of getting a three of clubs is
1/52
So the compound probability is P(C) = 12/52 + 1/52 = 13/52 or 1/4

3). What is the probability of drawing a black card or a ten in a deck of cards?
Solution
There are 4 tens in a deck of cards P(tens) = 4/52
There are 26 black cards P(black) = 26/52
There are 2 black tens P(black and ten) = 2/52
P(black or ten)=4/52+26/52−2/52=30/52−2/52=28/52=7/13

4). Using a standard deck of cards, find the probability of:

P(jack or a king)
P(jack or a spade)

Solutions

153
a. P(jack)=4/52 (there are 4 jacks in a deck of 52 cards)
P(kings) =4/52 (there are 4 kings in a deck of 52 cards)
P(jack or a king) =4/52+4/52=8/52 or 2/13 (since these are mutually exclusive)

b. P(jack or a spade)
P(jack)=4/52
P(spade)=13/52
P(jack and spade)=1/52 (there is one jack that is also a spade)
P(jack or a spade)=4/52+13/52-1/52=16/52 or 4/13

Activity 2.1
1. One card is drawn from a deck of 52 cards, well-shuffled. Calculate the probability that the
card will
(i) be an ace,
(ii) not be an ace.

Solution
Well-shuffling ensures equally likely outcomes.
(i) There are 4 aces in a deck.
Let E be the event the card drawn is ace.
The number of favourable outcomes to the event E = 4
The number of possible outcomes = 52
Therefore, P(E) = 4/52 = 1/13
(ii) Let F is the event of ‘card is not an ace’
The number of favourable outcomes to F = 52 – 4 = 48
The number of possible outcomes = 52
Therefore, P(F) = 48/52 = 12/13

2. Two players, Aku and Ama, play a tennis match. The probability of Aku winning the match
is 0.62. What is the probability that Ama will win the match?
Solution:
Let S and R denote the events that Aku wins the match and Ama wins the match, respectively.
The probability of Aku to win = P(S) = 0.62
The probability of Ama to win = P(R) = 1 – P(S)
= 1 – 0.62 = 0.38

3. Two coins (a one rupee coin and a two rupee coin) are tossed once. Find a sample space.
Solution
Either Head(H) or Tail(T) can be the outcomes.
Heads on both coins = (H,H) = HH
Head on 1st coin and Tail on the 2nd coin = (H,T) = HT
Tail on 1st coin and Head on the 2nd coin = (T,H) = TH
Tail on both coins = (T,T) = TT
Therefore, the sample space is S = {HH, HT, TH, TT}

4. Consider the experiment in which a coin is tossed repeatedly until a head comes up. Describe
the sample space.
Solution
In the random experiment where the head can appear on the 1st toss, or the 2nd toss, or the 3rd
toss and so on till we get the head of the coin. Hence, the required sample space is :

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S= {H, TH, TTH, TTTH, TTTTH, …}

5. Consider the experiment of rolling a die. Let A be the event ‘getting a prime number’, B be
the event ‘getting an odd number’. Write the sets representing the events
(i) A or B
(ii) A and B
(iii) A but not B
(iv) ‘not A’.

Solution
S = {1, 2, 3, 4, 5, 6}, A = {2, 3, 5} and B = {1, 3, 5}
(i) A or B = A ∪ B = {1, 2, 3, 5}
(ii) A and B = A ∩ B = {3,5}
(iii) A but not B = A – B = {2}
(iv) not A = A′ = {1,4,6}

6. A coin is tossed three times, consider the following events.

P: ‘No head appears’,
Q: ‘Exactly one head appears’ and
R: ‘At Least two heads appear’.
Check whether they form a set of mutually exclusive and exhaustive events.

Solution
The sample space of the experiment is:
S = {HHH, HHT, HTH, THH, HTT, THT, TTH, TTT} and
P = {TTT},
Q = {HTT, THT, TTH},
R = {HHT, HTH, THH, HHH}
P ∪ Q ∪ R = {TTT, HTT, THT, TTH, HHT, HTH, THH, HHH} = S
Therefore, P, Q and R are exhaustive events.
And
P ∩ Q = φ,
P ∩ R = φ and
Q∩R=φ
Therefore, the events are mutually exclusive.
Hence, P, Q and R form a set of mutually exclusive and exhaustive events.

7. Two fair dice are thrown. M is the event described by “the sum of the scores is 10” and N is
the event described by “the difference between the scores is 3”.
(a) write out the elements of M and N.
(b) find the probability of M and N
(c) find the probability of M or N
(d) Are M and N mutually exclusive? Give reasons

Solution
Fair dice means the numbers will be occurring at regular patterns
Sample space
First die {1, 2, 3, 4, 5, 6}

Second die:

155
{(1,1), (1,2), (1,3), (1,4), (1,5), (1,6),
(2,1), (2,2), (2,3), (2,4), (2,5), (2,6),
(3,1), (3,2), (3,3), (3,4), (3,5), (3,6),
(4,1), (4,2), (4,3), (4,4), (4,5), (4,6)
(5,1), (5,2), (5,3), (5,4), (5,5), (5,6),
(6,1), (6,2), (6,3), (6,4), (6,5), (6,6)}

(a). Element M=(4,6 5,5 6,4 )

Element N=(1,4 3,6 4,1 5,2 6,3 2,5 )
(b). Probability of M and N = 3/36× 6/36 = 1/72
(c). Probability of M or N = 3/36+6/36 = 9/36 = 1/4
(d). Yes they are mutually exclusive because
( i) the two outcomes cannot happen at the same time
(ii) the occurrence of the outcome of element m will prevent the occurrence of element N

8. Two cards are drawn from a deck of cards. Let:

A: 1st card is a club
B: 1st card is a 7
C: 2nd card is a heart
Find the following probabilities:
a. P(A or B)
A club or a 7 can be picked at the same time so these are mutually inclusive events. You can
use the formula from above.
P(A or B)=13/52+4/52−1/52
P(A or B)=16/52 =4/13
b. P(B or A)
c. A club and a 7 can be picked at the same time so these are mutually inclusive events. You
can use the formula from above.
P(B or A)=4/52+13/52−1/52
P(B or A)=16/52 =4/13
d. P(A and C)
Picking a club on the first card and a heart on the second card are dependent events so you need
to multiply the probability of A by the probability of C following A.
P(A and C)=13/52×13/51 =169/2652

SUMMARY
Dear Student Teacher,
In this section, we have learned that two events are mutually exclusive if the occurrence of one
event does not affect the occurrence of the other event. In this sense, the intersection of the
events is empty or null. However, if the events are mutually inclusive then the occurrence of
one affects the occurrence of the other. So, the intersection of the events has an element.

UNIT 3 SECTION 3 PROBABILITY WITH DEPENDENT AND INDEPENDENT

EVENTS
INTRODUCTION

156
The probability of an independent event in the future is not dependent on its past. For example,
if you toss a coin three times and the head comes up all the three times, then what is the
probability of getting a tail on the fourth try? The answer is simply 1/2. This probability of the
head does not depend on the probability of the tail. However, if you draw a deck of playing
cards and select one ‘queen’ of the cards, then the selection of the next card depends on the
‘queen’ you have already selected. In this section, we will learn the slim difference between
the two types of events and solve problems using the ideas.

LEARNING OUTCOMES AND INDICATORS

Use manipulatives and other • Use manipulatives and other TLMs in developing
TLMs including ICT in a basic concepts of probability with dependent and
variety of ways in learning independent events.
mathematics concepts in •
probability with dependent
and independent events
(Practical skills, digital
literacy, problem
solving) (NTS, 3j);

Dependent events
Dependent events influence the probability of other events – or their probability of occurring
is affected by other events. The primary focus when analyzing dependent events is probability.
The occurrence of one event exerts an effect on the probability of another event. Consider the
following examples:
• Getting into a traffic accident is dependent upon driving or riding in a vehicle.
• If you park your vehicle illegally, you are more likely to get a parking ticket.
• You must buy a lottery ticket to have a chance at winning; your odds of winning are
increased if you buy more than one ticket.
• Committing a serious crime – such as breaking into someone’s home – increases your
odds of getting caught and going to jail.
Dependent Events where what happens depends on what happened before, such as taking cards
from a deck makes less cards each time
In dependent events, P(A and B) = P(A)×P(B/A)

Examples
1. A card is chosen at random from a standard deck of 52 playing cards. Without replacing
it, a second card is chosen. What is the probability that the first card chosen is a king and
the second card chosen is a queen?

157
Solution
P(king on first pick)= 4 /52
P(queen on 2nd pick given king on 1st pick) = 4/51
Therefore, P(king and queen) = (4/52×4/51) = 16/2652 = 4/663

2. An tutor has a question bank with 300 easy T/F, 200 Difficult T/F, 500 easy MCQ, and
400 difficult MCQ. If a question is selected randomly from question bank, what is the
probability that it is easy question given that it is a MCQ?
Solution:
Let,
P(easy)= (300+500)/1400 = 800/1400 = 4/7
P(MCQ)= (400+500)/1400 = 900/1400 = 9/14
P(easy ∩ MCQ)= (500)/1400 =5/14
P(easy/MCQ) = P(easy ∩ MCQ)
= (5/14)/(9/14) =5/9

3. In a shipment of 20 apples, 3 are rotten. If 3 apples are randomly selected, what is the
probability that all three are rotten if the first and second are not replaced?
Solution:
Probabilities: P(3 rotten) = (3/20 × 2/19 × 1/18)= 6/6840 = 1/1140

4. John has to select two students from a class of 10 girls and 15 boys. What is the probability
that both students chosen are boys?
Solution:
Total number of students = 10 + 15 =25
Probability of choosing the first boy, say P(Boy 1) = 15/25
P(Boy 2|Boy 1) = 14/24
P(Boy1 and Boy2) = P(Boy 1) and P(Boy 2|Boy 1) = (15/25)×(14/24) = 7/20

Independent events
Independent events do not affect one another and do not increase or decrease the probability of
another. Examples of pairs of independent events include:
• Taking an Uber ride and getting a free meal at your favorite restaurant
• Winning a card game and running out of bread
• Finding a cedi on the street and buying a betting ticket
• Growing the perfect tomato and owning a cat
The Rule of products is only applicable to the events that are independent of each other. The
product gives the total probability of such events. In other words, the probability of all such
events occurring is what we get from the product of probabilities.
Condition 1: If A and B are independent events, then P(A│B) = P(A)
Condition 2: Using Multiplication rule of probability, P(A∩B) = P(B).P(A│B)
Therefore, P(A∩B) = P(B). P(A)

Examples
1. What is the probability of 7 heads in a row?
Solution
1/2×1/2×1/2×1/2×1/2×1/2×1/2 = 0.0078125

158
2. If A is the event ‘the number appearing is greater than 3’ and B be the event ‘the number
appearing is a multiple of 3’, are the two events independent?
Solution
P(A)= 3/6 = 1/2 here favorable outcomes are {4,5,6}
P(B) = 2/6 = 1/3 here favourable outcomes are {3,6}
P(A∩ B) = 1/6
P(A│B) = P(A∩ B)/P(B) = (1/6)/(1/3) = 1/2
P(A) = P(A│B) = 1/2
This implies that the occurrence of event B has not affected the probability of occurrence of
the event A.

3. A bag contains 5 red and 5 blue balls. We remove a random ball from the bag, record its
colour and put it back into the bag. We then remove another random ball from the bag and
record its colour.
(a) What is the probability that the first ball is red?
(b) What is the probability that the second ball is blue?
(c) What is the probability that the first ball is red and the second ball is blue?
(d) Are the first ball being red and the second ball being blue independent events?

Solutions
a). Probability of a red ball first
Since there are a total of 10 balls, of which 5 are red, the probability of getting a red ball is
P(first ball red)=5/10=1/2

b). Probability of a blue ball second

The problem states that the first ball is placed back into the bag before we take the second ball.
This means that when we draw the second ball, there are again a total of 10 balls in the bag, of
which 5 are blue. Therefore the probability of drawing a blue ball is P(second ball
blue)=5/10=1/2

c). Probability of red first and blue second

When drawing two balls from the bag, there are 4 possibilities:
• a red ball and then another red ball;
• a red ball and then a blue ball;
• a blue ball and then a red ball;
• a blue ball and then another blue ball.

The probability of the second outcome, where we have to get a red ball first. Since there
are 5 red balls and 10 balls in total, there are 5/10 ways to get a red ball first.
Now we put the first ball back, so there are again 5 red balls and 5 blue balls in the bag.
Therefore there are 5/10×5/10 ways to get a blue ball second if the first ball was red.
This means that there are 5/10×5/10=25/100 =25/100 ways to get a red ball first and a blue ball
second.
So, the probability of getting a red ball first and a blue ball second is 1/4.

d). Dependent or independent?

Events are independent if and only if P(A and B)=P(A)×P(B)P(A and B)=P(A)×P(B)
But P(first ball red)=1/2
P(second ball blue)=1/2

159
P(first ball red and second ball blue)=1/4
Since 1/4=12×12, then the events are independent.

NOTE: Just because two events are mutually exclusive does not necessarily mean that they are
independent.
• To test whether events are mutually exclusive, always check that P(A and B) = 0
• To test whether events are independent, always check that P(A and B) = P(A)×P(B)

Activity 3.1
1. Out of the following examples, which represents an independent event? Explain your
answer.
A). The probability of drawing an Ace from a well-shuffled pack of 52 cards, twice.
B). Probability of drawing a King from a pack of 52 cards and an Ace from another well-
shuffled pack of 52 cards.
C). Two queens which we draw out of a well-shuffled pack of 52 cards.
D). All of the above events are examples of independent events.

Solution
In option A), the two of events are drawing an ace and then drawing another ace. When we
draw the first ace, we have one event in our favour and 52 in total. So the probability is 1/52.
For the second draw, there is 1 less card in the deck, so these events in which we have only one
pack of cards cannot be independent events.

In option B), Probability of drawing a King from a pack of 52 cards and an Ace from another
well-shuffled pack of 52 cards are independent events.

In option C), the two of events are drawing a queen and then drawing another queen. When we
draw the first queen, we have one event in our favour and 52 in total. So the probability is 1/52.
For the second draw, there is 1 less card in the deck, so these events in which we have only one
pack of cards cannot be independent events.

In option D), not true those of the above events are independent events.

2. A tyre manufacturing company kept a record of the distance covered before a tyre needed to
be replaced. The table shows the results of 1000 cases.
Distance(in km) Less than 4000 4000- 9000 9001-14000 More than 14000

Frequency 20 210 325 445

If a tyre is bought from this company, what is the probability that :
(i) it has to be substituted before 4000 km is covered?
(ii) it will last more than 9000 km?
(iii) it has to be replaced after 4000 km and 14000 km is covered by it?
Solution
(i) Total number of trials = 1000.
The frequency of a tyre required to be replaced before covering 4000 km = 20
So, P(E1) = 20/1000 = 0.02

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(ii) The frequency that tyre will last more than 9000 km = 325 + 445 = 770
So, P(E2) = 770/1000 = 0.77
(iii) The frequency that tyre requires replacement between 4000 km and 14000 km = 210 + 325
= 535.
So, P(E3) = 535/1000 = 0.535.

3. The percentage of marks obtained by a student in the monthly tests are given below:
Test 1 2 3 4 5

Percentage 69 71 73 68 74
Based on the above table, find the probability of students getting more than 70% marks in a
test.
Solution:
The total number of tests conducted is 5.
The number of tests when students obtained more than 70% marks = 3.
So, P(scoring more than 70% marks) = ⅗ = 0.6

SUMMARY
Dear Student Teacher,
We have learned that two events are independent if the occurrence of the second event does
not depend on the occurrence of the first event. However, if the events are dependent then the
occurrence of the second event depends on the occurrence of the first event. Can you create
your own dependent and independent events and solve the problems in them? Congratulations!

UNIT 3 SECTION 4 PROBABILITY WITH REPLACEMENT AND WITHOUT

REPLACEMENT EVENTS
INTRODUCTION
Dear student-teachers,
We learned the basic concepts of an experiment, an outcome and an event. We also learned the
axioms of probability, compound events, mutually exclusive or mutually inclusive,
independent or dependent, and nonmutually exclusive or complementary events. In the
language of mathematics, we can say that all those events whose probability does not depend
on the occurrence or non-occurrence of another event are independent events. For example, if
we have two coins and if we flip these two coins together, then each one of them can either
turn up a head or a tail and the probability of one coin turning either a head or a tail is totally
independent of the probability of the other coin turning up a head or a tail. In this section, we
are going to learned basic concepts in dependents events with replacements and events without
replacements and the total probability rule.

LEARNING OUTCOMES AND THEIR INDICATORS

Demonstrate value as well as • Both tutors and student-teachers do individual
respect equity and inclusivity reflection on their knowledge of probability with
as well as core skills in replacement and without replacement.

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teaching and learning • Identify and reflect on core skills applied in
probability with replacement probability with replacement and without replacement
and without replacement events in the mathematics classroom.
events (knowledge)(NTS, 2f) • Appreciate the contributions of, and support
colleagues in probability with replacement and
without replacement in the mathematics classroom.
• Cooperate with colleagues in carrying out probability
with replacement and without replacement tasks in
Dependent Events.
• Engage in reflective thinking about how probability
with replacement and without replacement events were
taught in student- high school days.

Probability with replacement events

Suppose you flip a coin and roll a die at the same time. These are compound events. What is
the probability you will flip a head and roll a four? These events are independent. Rolling a die
has no effect on flipping a coin, and so replacing the dice or not does not affect the probability
of the coin.
To find the probability of two dependent events with replacement, multiply the probability of
the first event by the probability of the second event, after the first event occurs.
P(A and B)=P(A×P(B). The total remains the same.

Probability without replacement events

However, suppose you randomly draw a card from a standard deck and then randomly draw a
second card without replacing the first. The second probability is now different from the first
and depends on the first.
If the first card is replaced, then the probabilities of the two events will be the same. However,
if the second card is not replaced, then the probability of the two will differ since the total deck
of cards will be reduced accordingly.
To find the probability of two dependent events without replacement, multiply the probability
of the first event by the probability of the second event, after the first event occurs.
P(A and B)=P(A×P(B/A). The total will always be affected.

Activity 4.1
1. A bowl contains 12 red marbles, 5 blue marbles and 13 yellow marbles. Find the probability
of drawing a blue marble and then drawing a yellow marble.
Solution
Let A=blue marble chosen 1st and B=yellow marble chosen 2nd. The total number of marbles
in the bowl is 12+5+13=30.
P(A)=5/30, and P(B)=13/29 (Remember, one marble has been removed).
P(A and B)=5/30×13/29 or P(A∩B)=5/30×13/29=65/870 or P(A∩B)=13/174

2. 𝐴 and 𝐵 are independent events, where (𝐴)=13 and 𝑃(𝐵)=25. What is the probability that
events 𝐴 and 𝐵 both occur?
Solution

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Given that events 𝐴 and 𝐵 are independent, the probability that they both occur is (𝐴 ∩ 𝐵) =
𝑃(𝐴) × 𝑃(𝐵) = 1/3 × 2/5 = 2/15.
4). A bag contains 22 red balls and 9 green balls. One red ball is removed from the bag and
then a ball is drawn at random. Find the probability that the drawn ball is red.
Solution
To find the probability of drawing a second red ball from the bag, we note first that since there
are 22 red balls and 9 green ones, there are 22+9=31 balls in total.
The probability of drawing a red ball from the bag on our first pick is, therefore, 𝑃(R)==22/31.
That is, red number of red balls total number of balls
Since we are keeping the first ball out of the bag, there is one less ball in the bag in total, so
there are now 30 balls in the bag. And of those 30, there is one less red since the ball we took
out was red.
Hence, the number of red balls is now 21.
To help us work out the probability of drawing a second red ball from the bag, we can illustrate
the probability of taking a second red ball having not replaced the first is found by multiplying
the probabilities of the “first ball red” and “second ball red”: 𝑃(∩) = 22/31×21/30 =77/155 ≈
0.497.
The probability that the second ball drawn is red is therefore 0.497. We can say that there is
approximately a 50% chance of choosing two consecutive red balls
(since 0.497×100%=49.7%).

Note that we have actually used the formula for compound dependent events: 𝑃(𝐴 ∩ 𝐵) =
𝑃(𝐴 ∣ 𝐵) × 𝑃(𝐵).
The probability 21/30 is the conditional probability of selecting a red ball given that a red ball
has already been taken from the bag:

3. Two coins are flipped simultaneously. What is the probability of getting heads on either of these
coins?

Solution
First thing that you realise is that these are independent events. Once you do that, move on to find
the probability of each individual event.
Let us call the first coin toss as E and the second coin toss as F. Therefore, we can write: P (E) =
1/2 i.e. probability of getting a head on the first coin toss = 1/2.

Similarly, the probability of getting a head on the second coin’s toss = 1/2. In other words, we can
write that P (F) = 1/2.
Now we have to calculate the probability of both these events happening together. Hence, we use
the rule of the product. If P is the probability of some event and Q is the probability of another
event, then the probability of both P and Q happening together is 𝑃 × 𝑄.
Hence the probability that either of the two coins will turn up a head = 1/2 × 1/2 = 1/4

4. A die is cast twice and a coin is tossed twice. What is the probability that the die will turn a 6
each time and the coin will turn a tail every time?

Solution
Each time the die is cast, it is an independent event. The probability of a getting a 6 is = 1/6. So
the probability of getting a 6 when the die is cast twice = 1/6 × 1/6 = 1/36
Similarly the probability of getting a tail in two flips that follow each other (are independent) =
(1/2)×(1/2) = 1/4

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Therefore as the two events i.e. casting the die and tossing the coin are independent, and the
probability of both the events = (1/36)×(1/4) = 1/144.

5. If one has three dice what is the probability of getting three 4s?
Solution
The probability of getting a 4 on one die is 1/6
The probability of getting three 4s is: P(4 and 4 and 4) =1/6×1/6×1/6=1/216
When the outcome affects the second outcome, which is what we called dependent events.

6. What is the probability for you to choose two red cards in a deck of cards?
Solution
A deck of cards has 26 black and 26 red cards. The probability of choosing a red card randomly
is: P(red)=26/52=1/2
The probability of choosing a second red card from the deck is now: P(red)=25/51
The probability: P(2red)=1/2×25/51=25/102

Activity 4.2
1. In a sample of 43 students:
15 had brown hair.
10 had black hair.
16 had blond hair.
2 had red hair.
Use a frequency distribution table to find the probability a person has neither red nor blond
hair.

Solution
Step 1: Make a frequency distribution table.
List the items in one column and the number of items in a second column. In this case, your
items are hair colors: brown, black, blond, red.

Tip: If you have a large number of items, use tally marks to help you find the total.
Step 2: Add up the totals.
In the sample question we’re asked for the odds a person will not have blond or red hair. In
other words, we want to know the probability of a person having black or brown hair.
Note that you are told in the question there are 43 students in the class.
Brown = 15/43 (15 out of 43 students have brown hair).
Black = 10/43 (10 out of 43 students have black hair).
Add these together to get the total number of students who have brown or black hair.
15/43 + 10/43 = 25/43 (25 out of 43 students have either brown or black hair).

2. This two-way table displays data for the sample of students who responded to the survey:

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 Superpower Male Female Total
Fly 26 12 38
Invisibility 12 32 44
Other 10 8 18
Total 48 52 100

a. Find the probability that the student chose to fly as their superpower.
Superpower Male Female TOTAL

Fly 26 12 38
Invisibility 12 32 44
Other 10 8 18
Total 48 52 100
There were 38 out of students 100 total students.
P(fly) = 38/100 = 0.38
b. Find the probability that the student was male.
There were 48 students in the sample who were male out of 100 total students.
P(male) = 48/100 = 0.48

c. Find the probability that the student was male, given the student chose to fly as their
superpower.
Method 1: Intuitive way
The condition is that the student chose to fly as their superpower. There were students in the
sample who chose to fly, and 38 male students
P(male/fly) = 26/38 = 0.68

3. A man has 9 identical balls in a bag. Out of these, 3 are black, 2 are blue and the remaining
are Red. (a) if a ball is drawn at random, what is the probability that is (I) not blue? (ii) not red
(b) if 2 balls are drawn at random, one after the other, what is the probability that both of them
(I) black, if there is no replacement? (I) blue, if there is a replacement.
Solution
Total number of possible outcomes = 9
No of black (B) = 3
No of blue (b) =2
No of Red (R) = 9-(3+2) = 4
Pr = the required number of outcomes/total number of possible outcomes
(I) the probability that is not blue =
Pr(blue) + pr(not blue) = 1
Success failure
2/9 + pr(not blue) = 1
Pr(not blue) = 1-2/9 =7/9
Probability that is not blue = 7/9
(ii). The probability that is not Red
Pr(Red) + pr(not Red) = 1
4/9 + pr(not Red) = 1

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Pr(not Red) = 1-4/9 = 5/9
The probability that is not Red = 5/9
(B)
(I) probability of both are black (B) without
replacement = 3/9×2/8 = 6/72= 1/12
(ii) probability of both are blue with replacement = 2/9×2/9= 4/81

4. A man has 9 identical balls in a bag . Out of these, 3 are black, 2 are blue and the remaining
are Red.
(a) if a ball is drawn at random , what is the probability that is
(i) not blue?
(ii) not red
(b) if 2 balls are drawn at random , one after the other, what is the probability that both of them
(i) black , if there is no replacement?
(ii) blue, if there is a replacement.

Solution
Total number of possible outcomes = 9
No of black (B) = 3
No of blue (b) =2
No of Red (R) = 9-(3+2) = 4
Pr = the required number of outcomes/total number of possible outcomes
(I) the probability that is not blue =
Pr(blue) + pr(not blue) = 1
Success failure
2/9 + pr(not blue) = 1
Pr(not blue) = 1-2/9 =7/9
Probability that is not blue = 7/9
(ii). The probability that is not Red
Pr(Red) + pr(not Red) = 1
4/9 + pr(not Red) = 1
Pr(not Red) = 1-4/9 = 5/9
The probability that is not Red = 5/9
(B)
(I) probability of both are black (B) without
replacement = 3/9×2/8 = 6/72= 1/12
(ii) probability of both are blue with replacement = 2/9×2/9= 4/81

SUMMARY
In this section, we have learned that to find the probability of two dependent events, multiply
the probability of the first event by the probability of the second event, after the first event
occurs. That is, 𝑃(𝐴 𝑎𝑛𝑑 𝐵) = 𝑃(𝐴) ⋅ 𝑃(𝐵/𝐴). In without replacement, the total is affected.

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UNIT 3 SECTION 5 PROBABILITY WITH TREE DIAGRAMS AND CONDITIONAL
PROBABILITY
INTRODUCTION
Dear Student Teacher,
In this unit 3 section 3, we learned the basic concepts of dependent and independent events and
their applications to real life situations. In this section, we are going to learn conditional
probability using the tree diagrams and their applications to real life situations. We are going
to extend the tree diagrams to Bayes theorem and solve practical problems

LEARNING OUTCOMES AND THEIR INDICATORS

Demonstrate awareness of • Reflect and show how student-teachers’ mathematics
socio-cultural issues in history influences their views of probability with tree
teaching and learning diagrams and conditional probability and its learning.
mathematics in teaching • Identify appropriate TLMs for teaching topics in
and learning probability probability with tree diagrams and conditional
with tree diagrams and probability.
conditional probability • Identify and use manipulatives in probability with
(knowledge) (NTS, 2f). tree diagrams and conditional probability lessons
• Make connections between mathematical concepts
in Bayes Theorem and applying them to solve real-
life problems.

Tree and Venn Diagrams

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Sometimes, when the probability problems are complex, it can be helpful to graph the situation.
Tree diagrams and Venn diagrams are two tools that can be used to visualize and solve
conditional probabilities.

A tree diagram is a special type of graph used to determine the outcomes of an experiment. It
consists of ‘branches’ that are labelled with either frequencies or probabilities.
Tree diagrams can make some probability problems easier to visualize and solve. The
following example illustrates how to use a tree diagram.

Activity 5.1
1. In an urn, there are 11 balls. Three balls are red (R) and eight balls are blue (B). Draw two
balls, one at a time, with replacement. With replacement means that you put the first ball back
in the urn before you select the second ball. The tree diagram using frequencies that show all
the possible outcomes follows.

Figure 5.1: Sample example of the tree diagram

Solution
On the diagram, the first set of branches represents the first draw. The second set of branches
represents the second draw. Each of the outcomes is distinct.

In fact, we can list each red ball as R1, R2, and R3 and each blue ball as B1, B2, B3, B4, B5,
B6, B7, and B8.
Then the nine RR outcomes can be written as: R1R1; R1R2; R1R3; R2R1; R2R2; R2R3; R3R1;
R3R2; R3R3.
The other outcomes are similar.
There are a total of 11 balls in the urn. Draw two balls, one at a time, with replacement. There
are 11(11) = 121 outcomes, the size of the sample space.

a. List the 24 BR outcomes: B1R1, B1R2, B1R3, ...

Solution
a. B1R1; B1R2; B1R3; B2R1; B2R2; B2R3; B3R1; B3R2; B3R3; B4R1; B4R2; B4R3; B5R1;
B5R2; B5R3; B6R1; B6R2; B6R3; B7R1; B7R2; B7R3; B8R1; B8R2; B8R3

b. Using the tree diagram, calculate P(RR).

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Solution
b. P(RR) = (3/11)(3/11)=9/121

c. Using the tree diagram, calculate P(RB OR BR):

Solution
P(RB OR BR)=(3/11)(8/11)+(8/11)(3/11)=48/121

d. Using the tree diagram, calculate P(R on 1st draw AND B on 2nd draw).
Solution
P(R on 1st draw AND B on 2nd draw) = P(RB) = (3/11)(8/11)=24/121

e. Using the tree diagram, calculate P(R on 2nd draw GIVEN B on 1st draw).
Solution
P(R on 2nd draw GIVEN B on 1st draw) = P(R on 2nd|B on 1st) = 24/88=3/11
This problem is a conditional one. The sample space has been reduced to those outcomes that
already have a blue on the first draw. There are 24 + 64 = 88 possible outcomes (24 BR and 64
BB). Twenty-four of the 88 possible outcomes are BR. 24/88 = 3/11 .

f. Using the tree diagram, calculate P(BB).

Solution
f. P(BB) = 64/121
Using the tree diagram, calculate P(B on the 2nd draw given R on the first draw).

Solution
g. P(B on 2nd draw|R on 1st draw) = 8/11
There are 9 + 24 outcomes that have R on the first draw (9 RR and 24 RB). The sample space
is then 9 + 24 = 33.
24 of the 33 outcomes have B on the second draw. The probability is then 24/33=8/11 .

2. Calculate the following probabilities using the tree diagram below:

Figure 5.2: Sample example of the tree diagram II

a. P(RR) = (3/11)(2/10) = 6/110 =2/55

b. P(RB OR BR) = (3/11)(8/10)+(8/11)(3/10)=48/110=24/55

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c. P(R on 2nd|B on 1st) = 3/10

d. P(R on 1st AND B on 2nd) = (3/11)(8/10)= 24/110=12/55

e. P(BB) = (8/11)(7/10)=56/110=28/55

a. P(B on 2nd|R on 1st) = P(R|B) = 8/10

The Venn diagram

Figure 5.3: Sample three-set Venn diagram

A Venn diagram is a schematic representation of the elements in a set or a group. The diagram
shows all the possible logical relationships between a finite assemblage of sets or groups.

Activity 5.2
Out of 40 students, 14 are taking English and 29 are taking Chemistry.
a. If five students are in both classes, how many students are in neither class?
b. How many are in either class?
c. What is the probability that a randomly-chosen student from this group is taking
only the Chemistry class?
Solution
b). There are two classifications in this universe: English students and Mathematics students.
First, draw the universal set for the 40 students, with two overlapping circles labelled with the
total in each:

Figure 5.4: Sample example of mutually exclusive events I

Five students are taking both classes, so ‘5’ in the overlap:

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Figure 5.5: Sample example of mutually exclusive events II

We have now accounted for five of the 14 English students, leaving nine students taking
English but not Chemistry, so we put ‘9’ in the ‘English only’ part of the ‘English’ circle:

Figure 5.6: Sample example of mutually exclusive events III

We have also accounted for five of the 29 Chemistry students, leaving 24 students taking
Chemistry but not English, so we put ‘24’ in the ‘Chemistry only’ part of the ‘Chemistry’
circle:

Figure 5.7: Sample example of mutually exclusive events IV

a). This tells us that a total of 9 + 5 + 24 = 38 students are in either English or Chemistry (or
both).

c). This also leaves two students unaccounted for, so they must be the ones taking neither
class, which is the answer to part (a) of this exercise we ‘2’ inside the box, but outside the
two circles:

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Figure 5.8: Sample example of mutually exclusive events V
The probability that a given student is taking Chemistry but not English: Out of the forty
students, 24 are taking Chemistry but not English, which gives me a probability of:
− 24
Pr ob(C  E ) = = 0.6 = 60 %
40 . There is a 60% probability that a randomly-chosen student in
this group is taking Chemistry but not English.

Conditional Probability
Dear Students,
Suppose we know that a certain event ‘B’ has occurred. How does this impact the probability
of some other ‘A’. This question is addressed by conditional probabilities. We write it as
P(A|B), the conditional probability of A given B.
P( A  B )
The conditional probability of A given B is expressed as P( A / B ) = .
P (B )
It is also useful to think of this formula P(A ∩ B) = P(A|B)P(B).

Thus, in Conditioning, P(A) = P(A|B)P(B) + P(A|B)P(B).

More generally we can condition on a collection of n events provided they are pairwise disjoint
and add up to all the sample space as P(A) = P(A|B1)P(B1) + P(A|B2)P(B2) + · · · +
P(A|Bn)P(Bn)

Bayes’ Theorem
Dear Students,
Bayes Theorem is a theorem in probability theory named for Thomas Bayes (1702-1761). In
epidemiology, it is used to obtain the probability of disease in a group of people with some
characteristic on the basis of the overall rate of that disease and of the likelihoods of that
characteristic in healthy and diseased individuals.

The most familiar application is in clinical decision analysis where it is used for estimating the
probability of a particular diagnosis given the appearance of some symptoms or test result.

Bayes’ theorem is a way to figure out conditional probability. Conditional probability is the
probability of an event happening, given that it has some relationship to one or more other
events. For example, your probability of getting a sitting place in the lecture room is connected
to the time of the day you come to lectures, where you sit, and what conventions are going on
at any time.
Bayes’ theorem is slightly more nuanced. In a nutshell, it gives you the actual probability of
an event given information about tests.

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 P(B / A)P( A)
Mathematically, P( A / B ) =
P (B )
Example
1. If P(A) = 7/13, P(B) = 9/13 and P(A∩B) = 4/13, evaluate P(A|B).
Solution
P(A|B) = P(A∩B)/P(B) = (4/13)/(9/13) = 4/9.

Activity 5.4
1. In a particular pain clinic, 10% of patients are prescribed narcotic pain killers. Overall, five
percent of the clinic’s patients are addicted to narcotics (including pain killers and illegal
substances). Out of all the people prescribed pain pills, 8% are addicts. If a patient is an addict,
what is the probability that they will be prescribed pain pills?
Solution
Step 1: Figure out what your event “A” is from the question. That information is in the
italicized part of this particular question. The event that happens first (A) is being prescribed
pain pills. That’s given as 10%.
Step 2: Figure out what your event “B” is from the question. That information is also in the
italicized part of this particular question. Event B is being an addict. That’s given as 5%.
Step 3: Figure out what the probability of event B (Step 2) given event A (Step 1).

In other words, find what (B|A) is. We want to know “Given that people are prescribed pain
pills, what is the probability they are an addict?” That is given in the question as 8%, or .8.
Step 4: Insert your answers from Steps 1, 2 and 3 into the formula and solve.
P(A|B) = P(B|A) * P(A) / P(B) = (0.08 * 0.1)/0.05 = 0.16
Therefore, the probability of an addict being prescribed pain pills is 0.16 or 16%.

2. A doctor is called to see a sick child. The doctor has prior information that 90% of sick
children in that neighbourhood have the flu, while the other 10% are sick with measles.
Let F stand for an event of a child being sick with flu and M stand for an event of a child being
sick with measles. Assume for simplicity that F ∪ M = Ω, i.e., there are no other maladies in
that neighbourhood. A well-known symptom of measles is a rash (the event of having which
we denote R).

Assume that the probability of having a rash if one has measles is P(R | M) = 0.95. However,
occasionally children with flu also develop rash, and the probability of having a rash if one has
flu is P(R | F) = 0.08. Upon examining the child, the doctor finds a rash.
What is the probability that the child has measles?
Solution
We use Bayes’s formula P(M / R ) =
P( R / M ) P( M )
P( R / M ) P( M ) + P( R / F ) P( F )
0.95  0.10
This becomes P(M / R ) = = 0.57
0.95  0.10 + 0.08  0.90
3. Suppose we have 3 cards identical in form except that both sides of the first card are coloured
red, both sides of the second card are coloured black, and one side of the third card is coloured

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red and the other side is coloured black. The 3 cards are mixed up in a hat, and 1 card is
randomly selected and put down on the ground.

If the upper side of the chosen card is coloured red, what is the probability that the other side
is coloured black?
Solution
Let RR, BB, and RB denote, respectively, the events that the chosen cars is the red-red, the
black-black, or the red-black card.

Letting R be the event that the upturned side of the chosen card is red, then we obtain,
P( RR )  P( R)
P(RB / R ) =
P( R / RB ) P( RM )
=
P ( R) P( R / RR ) P( RR ) + PR / RBP ( RB ) + PR / BB ) P( BB )

P(RB / R ) =
(1 / 2)(1 / 3) 1
=
(1)(1 / 3) + (1 / 2)(1 / 3) + (0)(1 / 3) 3

SUMMARY
In this section, we have learned how to use the tree diagrams to solve problems in probability.
We hope we have all enjoyed the two problems we have solved above?
We have also learned that conditional probability of A given B is expressed as
P( A  B )
P( A / B ) = .
P (B )
Again, we have learned that Bayes’ theorem gives you the actual probability of event ‘A’ given
P(B / A)P( A)
event ‘B’ as P( A / B ) = .
P (B )
Can you create your own problems and use the two theorems to solve them?
Congratulations!

UNIT 3 SECTION 6 PROBABILITY WITH COUNTING PRINCIPLES

Dear Student-Teacher,
Mathematics began with counting. Initially, fingers, pebbles, sticks and bottle tops were used
to help with counting, but these are only practical for small numbers. What happens when a
large number of items must be counted? Therefore, this section focuses on how to use
mathematical techniques to count different assortments of items.
The two main events in counting principles are permutations and combinations.
1. What did we say about permutations?
2. What did we say about combinations?
Thank you for recalling these two important concepts in probability.
In this section, we are going to learn how to solve problems in probability using permutations
and combinations.
Take your pens, calculators and jotters and let’s go!

LEARNING OUTCOMES AND THEIR INDICATORS

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Demonstrate deep • Select and use the most appropriate mathematical method(s) or
understanding of key heuristics in carrying out tasks/exercises/problems in Counting
mathematical concepts in Principles within the basic education mathematics foundation
probability with counting list.
principles in the basic school • Make connections between mathematical concepts Counting
mathematics curriculum Principles content domains and applying them to solve real-life
(professional values, problems.
knowledge & practice) • Identify and resolve mathematics related learning difficulties
within Counting Principles’ content domains
(NTS, 2b)
•

The Fundamental Counting Principles

In counting, the use of lists, tables and tree diagrams is only feasible for events with a few
outcomes. When the number of outcomes grows, it is not practical to list the different
possibilities and the fundamental counting principle is used instead.

The fundamental counting principle states that if there are n( A) outcomes in

event A and n(B ) outcomes in event B, then there are n( A)  n(B) outcomes in event A and
event B combined.
Example
Given A = 1,2,3,4,5,8 and B = 5,7,9
Then n( A) = 6 and n(B ) = 3

Therefore, n( A)  n(B) = 6  3 = 18

Choices without Repetition

If there are n1 possible outcomes for event A and n 2 outcomes for event B, then the total
possible number of outcomes for both events is n1  n2 .

This can further be generalised to k events, where k is the number of events. The total number
of outcomes for k events is:
n1  n2  n3  ...  nk .

Activity 6.1
1. What is the total number of possible outcomes when a die is rolled and then a coin is tossed?

Solution
The roll of a die has six possible outcomes (1;2;3;4;5; 6) and the toss of a coin, 2 outcomes
(heads or tails).
The sample space (total possible outcomes) can be represented as follows:

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S={(1;H); (1;T); (2;H); (2;T);(3;H);(3;T);(4;H);(4;T);(5;H);(5;T);(6;H);(6;T)}
S={(1;H); (2;H); (3;H); (4;H);(5;H);(6;H); (1;T);(2;T);(3;T);(4;T);(5;T);(6;T)}
Therefore, there are 12 possible outcomes.
In other words, n( A)  n(B) = 6  2 = 12

2. A restaurant has a 4-piece lunch special which consists of a sandwich, soup, dessert and
drink for 50.00 Ghana cedis. They offer the following choices for:
Sandwich: chicken mayonnaise, cheese and tomato, tuna mayonnaise, ham and lettuce
Soup: tomato, chicken noodle, vegetable
Dessert: ice-cream, piece of cake
Drink: tea, coffee, Coke, Fanta, Sprite
a). How many parts are there in the meal?
b). How many possible meals are there?
Solution
a). There are 4 parts: sandwich, soup, dessert and drink.
b). The possible number of meals:
Meal component Sandwich Soup Dessert Drink

Number of choices 4 3 2 5
Using the fundamental counting principle, the possible different meals are:
n1  n2  n3  n4 = 4  3  2  5 = 120
So there are 120 possible meals.

3. If a coin is flipped three times, what is the total number of different results?
Solution
Each time a coin is flipped, there are two possible outcomes, namely heads or tails. The coin
is flipped 3 times. We that there is a total of 8 different possible outcomes.
NB: Drawing a tree diagram is possible to draw for three different coin flips, but as soon as the
number of events increases, the total number of possible outcomes increases to the point where
drawing a tree diagram is impractical.

4. What is the total if we flip a coin six times.

Solution
In this case, using the fundamental counting principle is a far easier option.
We know that each time a coin is flipped that there are two possible outcomes.

So if we flip a coin six times, the total number of possible outcomes is equivalent to multiplying
2 by itself six times.
Therefore, 2 × 2 × 2 × 2 × 2 × 2 = 22 = 64

5. Diana packed 2 skirts, 4 blouses, and 1 sweater to go to school. She will need to choose a
skirt and a blouse for each outfit and decide whether to wear the sweater depending on the
weather conditions. Find the total number of possible outfits.
Solution

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To find the total number of outfits, we need to find the product of the number of skirt options,
the number of blouse options, and the number of sweater options as shown below:
Number of Skirt options Number of Blouse options Number of Sweater options
2 4 1
n1  n2  n3 = 4  2  1 = 8
Hence,
There are 16 possible outfits.

The factorial (!)

Factorial, in mathematics, the product of all positive integers less than or equal to a given
positive integer and denoted by that integer and an exclamation point. Thus, factorial seven is
written 7!, meaning 1 × 2 × 3 × 4 × 5 × 6 × 7.
In more general terms, the factorial of a non-negative integer n, denoted by n!, is the product of
all positive integers less than or equal to n: n×(n-1)×(n-2)×(n-3)×… ×3×2×1.
Note that the 1! is 1 and 0! and also 1
The factorial is very important in learning and teaching permutations and combinations.
Choices with Repetition
If we have the letters A, B, C, and D and we wish to discover the number of ways of arranging
them in three-letter patterns if repetition is allowed, such as ABA, DCA, BBB, etc., we will
find that there are 64 ways.

This is because for the first letter of the pattern, we can choose any of the four available letters,
for the second letter of the pattern, we can choose any of the four letters, and for the final letter
of the pattern, we can choose any of the four letters.

Multiplying the number of available choices for each letter in the pattern gives the total
available arrangements of letters: 4×4×4=43=64
This allows us to formulate the following: when you have n objects to choose from and you
choose from them r times, then the total number of possibilities is
n  n  n  ... n(r times ) = n .
r

Activity 6.2
1. A school plays a series of 6 soccer matches. For each match there are 3 possibilities: a win,
a draw or a loss. How many possible results are there for the series?

Solution
Step 1: We will determine how many outcomes to choose from for each event:
There are 3 outcomes for each match: win, draw or lose (n).
Step 2: We will determine the number of events:
There are 6 matches, so the number of events is 6 (n).
Step 3: We will determine the total number of possible outcomes
There are 3 (r) possible outcomes for each of the 6 events. Therefore, the total number of
possible outcomes for the series of matches is nr =63 = 6×6×6 = 216

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Permutations of n Distinct Objects
The multiplication principle can be used to solve a variety of problem types. One type of
problem involves placing objects in order.
Our daily applications are arranging letters into words and digits into numbers, lining up for
photographs, and decorating rooms. An ordering of such objects is called a permutation.
To solve permutation problems, it is often helpful to draw line segments for each option to
enables us determine the number of each option to multiply. For instance, suppose we have
four paintings, and we want to find the number of ways we can hang three of the paintings in
order on the wall. We can draw three lines to represent the three places on the wall.
Procedure for a permutation
• Determine how many options there are for the first situation.
• Determine how many options are left for the second situation.
• Continue until all of the spots are filled.
• Multiply the numbers together.

Activity 6.3

1. At a swimming competition, nine swimmers compete in a race.

a. How many ways can they place first, second, and third?
b. How many ways can they place first, second, and third if a swimmer named Aba wins
first place? (Assume there is only one contestant named Aba.)
c. How many ways can all nine swimmers line up for a photo?

Solution

a. Draw lines for each place.

Options for first place x options for second place x options for third place

There are 9 options for first place. Once someone has won first place, there are 8 remaining
options for second place. Once first and second place have been won, there are 7 remaining
options for third place.

Therefore, 9  8  7 = 504

Multiply to find that there are 504 ways for the swimmers to place.

b. Draw horizontal for describing each place.

Options for first place x options for second place x options for third place

We know Aba must win first place, so there is only 1 option for first place. There
are 8 remaining options for second place, and then 7 remaining options for third place.

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 1 x 8 x 7 = 56

Multiply to find that there are 56 ways for the swimmers to place if Ariel wins first.

c. Draw two horizontal lines for describing each place.

There are 9 choices for the first spot, then 8 for the second, 7 for the third, 6 for the fourth, and
so on until only 1 person remains for the last spot.
9 x 8 x 7 x 6 x 5 x 4 x 3 x 2 x 1 = 362,880

There are 362,880 possible permutations for the swimmers to line up.

Permutations of n Distinct Objects Using a Formula

If there are so many numbers to multiply as in example 1c above, it is inconvenient to use the
Multiplication Principle.
There are two common notations for this permutation, namely P(n, r ) or n Pr , where n is the
set of objects and we want to choose r objects from the n set in order.

n!
The general formula is as n Pr =
(n − r )!

Procedures
• We begin by finding n!, the number of ways to line up all n objects.
• We then divide by (n−r)!
• We cancel out the (n−r)! items that we do not wish to line up.
• We then obtain the actual number we wish to line up

Examples
1. At a swimming competition, nine swimmers compete in a race. How many ways can they
place first, second, and third?
Solution
9! 9!
n Pr = = = 9  8  7 = 504
(9 − 3)! 6!
Again, we can confirm that there are 9 options for first place. Once someone has won first
place, there are 8 remaining options for second place. Once first and second place have been
won, there are 7 remaining options for third place.

2. Imagine that six students have formed a study group, and they need to elect a president, a
vice president, and a treasurer. How many possible ways can they do this exercise fairly to
everyone in the group?
Solution
Any of the six students could be elected president, any one of the five remaining students could
be elected vice president, and any of the remaining four students could be elected treasurer.
We know that the number of ways this may be done is 6×5×4=120.

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 6! 6  5  4  3!
However, in the using factorials, we get the same result as: n Pr = = = 120
3! 3!
NB: The formula stills works if we are choosing all n objects and placing them in order. In that
case we would be dividing by (n − n)! or 0 ! , which is 1. So the number of permutations
of n objects taken n at a time is n!.

3. A mathematics professor is creating an exam of 9 questions from a test bank of 12 questions.

How many ways can she select and arrange the questions?
Solution
Substitute n=12 and r=9 into the permutation formula and simplify.
12! 12!
n Pr = = = 79 ,833 ,600
(12 − 9)! 3!
Combinations of n Distinct Objects Using the Formula

Counting by Combinations
So far, we have looked at problems asking us to put objects in order. There are many problems
in which we want to select a few objects from a group of objects, but we do not care about the
order. When we are selecting objects and the order does not matter, we are dealing
with combinations.
A selection of r objects from a set of n objects where the order does not matter can be written
as C (n, r ) or nCr
n!
In this case, the general formula is C (n, r ) = .
(n − r )! r!
• Identify n from the given information.
• Identify r from the given information.
• Replace n and r in the formula with the given values.
• Evaluate the formula

Examples
1. How many ways can a painter select 3 colours out of 4 for a building if order is not
considered?
Solution
If we do not care about the order, we would expect a smaller number because selecting
paintings 1,2,3 would be the same as selecting paintings 2,3,1.
To find the number of ways to select 3 of the 4 paintings, disregarding the order, we divide the
number of permutations by the number of ways to order 3 paintings.
There are 3! = 3 × 2 × 1 = 6 ways to order 3 paintings. There are 24 or 4 ways to select 3 of
the 4 paintings. This is because every time we are selecting 3 paintings, we
are not selecting 1 painting.
There are 4 ways we could choose not to select, so there are 4 ways to select 3 out of the 4.

2. UEW food restaurant offers five side dish options. Your meal comes with two side dishes.
a). How many ways can you select your 2 side dishes?
b). How many ways can you select 3 side dishes?

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Solution
a). We want to choose 2 side dishes from 5 options.
n!
C (n, r ) =
5!
= = 10
(n − r )! r! (5 − 2)!2 !
b). We want to choose 33 side dishes from 55 options.
n!
C (n, r ) =
5!
= = 10
(n − r )! r! (5 − 3)!3!
Using Combinations to Calculate the Number of Subsets of a Set
We have looked only at combination problems in which we chose exactly r objects. In some
cases, we want to consider choosing every possible number of objects.
We know that a set containing n distinct objects has 2n subsets
n
Therefore, the possible combinations are  nCr .
r =0

Examples
1. A pizza restaurant offers 5 toppings. Any number of toppings can be ordered. How many
different pizzas are possible?
Solution
Here, we need to consider pizzas with any number of toppings.
Note that there is C(5,0)=1 way to order a pizza with no toppings. There are C(5,1)=5 ways to
order a pizza with exactly one topping.
If we continue this process, we get: C(5,0)+C(5,1)+C(5,2)+C(5,3)+C(5,4)+C(5,5)=32
There are 32 possible pizzas. This result is equal to 25.
We are presented with a sequence of choices. For each of the n objects we have two choices:
include it in the subset or not. So for the whole subset we have made n choices, each with two
options. So there are a total of 2×2×2×…×2 possible resulting subsets.
Thus we start all the way from the empty subset, which we obtain when we say “no” each time,
to the original set itself, which we obtain when we say “yes” each time.

2. A restaurant offers butter, cheese, chives, and sour cream as toppings for a baked potato.
How many different ways are there to order a potato?
Solution
We are looking for the number of subsets of a set with 4 objects. Substitute n=4 into nr.
We have 2n = 24 =16
There are 16 possible ways to order a potato.

Finding the Number of Permutations of n Non-Distinct Objects

For example, suppose there is a sheet of 12 stickers. If all of the stickers were distinct, there
would be 12! ways to order the stickers. However, if 4 of the stickers are identical stars,
and 3 are identical moons, then all the objects are not distinct, and many of
the 12! Permutations may be duplicated.
n!
Therefore, the general formula for this situation is P(n, r ) =
r1! r2 !...rk !

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In this example, we need to divide by the number of ways to order the 4 stars and the ways to
order the 3 moons to find the number of unique permutations of the stickers.
There are 4! ways to order the stars and 3! ways to order the moon.
n!
P(n, r ) =
12!
= = 3,326 ,400
r1 ! r2 !...rk ! 4!3!

Example
Find the number of rearrangements of the letters in the word DISTINCT.
Solution
There are 8 letters. Both I and T have repeated 2 times.
n!
Substitute n=8, r1 =2, and r2 =2 into the formula P(n, r ) =
8!
= = 10,080
r1! r2 !...rk ! 2!2!

Probability with Permutations and combinations

Dear Students,
Recall that the difference between combinations and permutations is ordering.
With permutations we care about the order of the elements, whereas with combinations we do
not order.
n!
Also, recall that the permutation of r objects from n is given by n Pr = and combination
(n − r )!
n!
is nCr = .
r !(n − r )!
n! n!
As applied to probability, n Pr = and nCr = serve as the total or sample space
(n − r )! r !(n − r )!
while the selections serve as the numerators.

Let us go straight to solving some problems and these concepts will be consolidated.
Thank you.

Activity 6.4
1. A four-digit PIN is selected. What is the probability that there are no repeated digits?
Solution
There are 10 possible values for each digit of the PIN (0, 1, 2, 3, 4, 5, 6, 7, 8, 9)
So there are 10×10×10×10=104 = 10000 total possible PINs.
To have no repeated digits, all four digits would have to be different, which is selecting without
replacement. We could either compute 10×9×8×7, or notice that this is permutation
10P4 = 5040.
The probability of no repeated digits is the number of 4 digit PINs with no repeated digits
divided by the total number of 4 digit PINs.
10 P 4 5040
This probability is = = 0.504
10 4 10000
2. In a certain lottery company, 48 balls numbered 1 through 48 are placed in a machine and
six of them are drawn at random. If the six numbers drawn match the numbers that a player

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had chosen, the player wins 1,000,000 Ghana cedis. In this lottery, the order the numbers are
drawn in does not matter.
Compute the probability that you win the million-dollar prize if you purchase a single lottery
ticket.
Solution
In order to compute the probability, we need to count the total number of ways six numbers
can be drawn, and the number of ways the six numbers on the player’s ticket could match the
six numbers drawn from the machine.
Since there is no stipulation that the numbers be in any particular order, the number of possible
outcomes of the lottery drawing is 48C6 = 12,271,512.
Of these possible outcomes, only one would match all six numbers on the player’s ticket, so
6C 6 1
the probability of winning the grand prize is =
48C 6 12271512

3. In the lottery company from question 2, if five of the six numbers drawn match the numbers
that a player has chosen, the player wins a second prize of Ghc1,000. Compute the probability
that she wins the second prize if she purchases a single lottery ticket.
Solution
The number of possible outcomes of the lottery drawing is 48C6 = 12,271,512.
In order to win the second prize, five of the six numbers on the ticket must match five of the
six winning numbers
In other words, we must have chosen five of the six winning numbers and one of the 42 losing
numbers. The number of ways to choose 5 out of the 6 winning numbers is given by 6C5 = 6
and the number of ways to choose 1 out of the 42 losing numbers is given by 42C1 = 42.
Thus the number of favourable outcomes is then given by the 6C5 × 42C1 = 6 × 42 = 252.
So the probability of winning the second prize is
(6C 5)(42C1) = 252 = 0.0000205
(48C 6) 12271512
4. Compute the probability of randomly drawing five cards from a deck and getting exactly
one Ace.
Solution
In many card games (such as poker) the order in which the cards are drawn is not important
(since the player may rearrange the cards in his hand any way he chooses).
So, we will assume that this is the case. Thus, we use combinations to compute the possible
number of 5-card hands, 52C5.
This number will go in the denominator of our probability formula, since it is the number of
possible outcomes.
For the numerator, we need the number of ways to draw one Ace and four other cards (none of
them Aces) from the deck.
Since there are four Aces and we want exactly one of them, there will be 4C1 ways to select
one Ace
Since there are 48 non-Aces and we want 4 of them, there will be 48C4 ways to select the four
non-Aces.
Now we use the Basic Counting Rule to calculate 4C1 × 48C4 ways to choose one ace and four
non-Aces.
Putting this all together, we have P(one ace) =
(4C1)(48C 4) = 778320 = 0.299
(52C 5) 2598960
5. Fifteen people sit around a circular table. What are odds against two particular people sitting
together?
Solution

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15 persons can be seated in 14! Ways. No. of ways in which two particular people sit together
is 13! × 2!
The probability of two particular persons sitting together 13!2! / 14! = 1/7
Odds against the event = 6 : 1

6. Three bags contain 3 red, 7 black; 8 red, 2 black, and 4 red & 6 black balls respectively. 1
of the bags is selected at random and a ball is drawn from it. If the ball drawn is red, find the
probability that it is drawn from the third bag.
Solution
Let E1, E2, E3 and A are the events defined as follows.
E1 = First bag is chosen
E2 = Second bag is chosen
E3 = Third bag is chosen
A = Ball drawn is red
Since there are three bags and one of the bags is chosen at random, so P (E1) = P(E2) = P(E3)
=1/3
If E1 has already occurred, then first bag has been chosen which contains 3 red and 7 black
balls. The probability of drawing 1 red ball from it is 3/10. So, P (A/E1) = 3/10, similarly
P(A/E2) = 8/10, and P(A/E3) = 4/10.
We are required to find P(E3/A) i.e. given that the ball drawn is red, what is the probability that
1 4

3 10 4
the ball is drawn from the third bag by Baye’s rule = .
1 3 1 8 1 4 15
 +  + 
3 10 3 10 3 10
7. What is the probability of getting a sum of 22 or more when four dice are thrown?
Solution
Total number of ways = 64 = 1296. Number of ways of getting a sum 22 are 6,6,6,4 = 4! / 3! =
4
6,6,5,5 = 4! / 2!2! = 6. Number of ways of getting a sum 23 is 6,6,6,5 = 4! / 3! = 4.
Number of ways of getting a sum 24 is 6,6,6,6 = 1.
Number of cases = 4 + 6 + 4 + 1 = 15 ways.
P(getting a sum of 22 or more) = 15/1296 = 5/432

8. From a pack of cards, three cards are drawn at random. Find the probability that each card
is from different suit.

Solution
Total number of cases = 52C3
One card each should be selected from a different suit. The three suits can be chosen in 4C3 was
The cards can be selected in a total of (4C3) x (13C1) x (13C1) x (13C1)
Probability = 4C3 x (13C1)3 / 52C3 = 4×(13)3 / 52C3

SUMMARY
Dear Student-Teacher,
In this section, we learned that permutation is used to select objects with order and combination
is used to select objects without order. We have also learned that the objects can be distinct or
non-distinct.
We have noticed how Permutation and Combination is a very important topic in this unit. Through
permutations and combinations, we have solved diverse forms of problems in probability.

184
SELF ASSESSMENT QUESTIONS
1. (a) The probability that a malaria patient (M) survives when administered with a newly
discovered drug is 0.27 and the probability that a typhoid patient (T) survives when injected
with another newly discovered drug is 0.85. What is the probability that
i. either of the two patients survives?
ii. of two patients survive?
iii. at least one of the two patients survives?
(b) Give your answers correct to 2 significant figures.

2. (a) In a class of 40 students, 18 passed Mathematics, 19 passed Accounts, 16 passed

Economics, 5 Mathematics and Accounts only, 6 Mathematics only, 9 Accounts only, 2
Accounts and Economics only. If each student offered at least one of the subjects,
i. How many students failed in all the subjects?
ii. Find the percentage number who failed in at least one of Economics and Mathematics;
(b) Calculate the probability that a student selected at random failed in Accounts.

3. In a class of 30 students, 19 are studying French, 12 are studying Spanish and 7 are studying
both French and Spanish. What is the probability that a student is not taking any foreign
language?

4. 150 college freshmen were interviewed.

85 were registered for a Math class,
70 were registered for an English class,
50 were registered for both Math and English.
a) What is the probability that a student signed up only for a Math Class?
b) What is the probability that a student signed up only for an English Class?
c) What is the probability that a student signed up for Math or English?
d) What is the probability that a student signed up neither for Math nor English?

185
UNIT 4 TEACHING INDICES, LOGARITHMS AND PERCENTAGES
UNIT INTRODUCTION
Indices provide a compact algebraic notation for repeated multiplication. Once index notation
is introduced the index laws arise naturally when simplifying numerical and algebraic
expressions. As often happens in mathematics, it is natural to ask questions such as:
• Can we give meaning to the zero index?
• Can we give meaning to a negative index?
• Can we give meaning to a rational or fractional index?
Again, in many applications of mathematics, we can express numbers as powers of some given
base. We can reverse this question and ask, for example, ‘What power of 2 gives 16? Our
attention is then turned to the index itself. This leads to the notion of a logarithm, which is
simply another name for an index. Logarithms are used in many places decibels that are used
to measure sound pressure, are defined using logarithms the Richter scale, that is used to
measure earthquake intensity, is defined using logarithms and the pH value in chemistry, that
is used to define the level of acidity of a substance.
In addition, the word ‘percent’ has been derived from the Latin word ‘percentum’ meaning per
hundred or out of hundred. Percent is a fraction or a decimal and its applications are prominent
in solving problems of commission, depreciation, discount, ratios, rates, proportions and
depreciation.
In this unit, we shall study the following sections:
1. Unit 4 Section 1 Concept of percentages and discounts
2. Unit 4 Section 2 Commissions and Depreciation
3. Unit 4 Section 3 Ratio, Rates and Proportions
4. Unit 4 Section 4 Teaching powers of numbers and indices
5. Unit 4 Section 5 Teaching prime power factorization
6. Unit 4 Section 6 Logarithms and its applications

UNIT 4 SECTION 1 CONCEPT OF PERCENTAGES AND DISCOUNTS

INTRODUCTION
Dear Student Teacher,
Another kind of fraction is the percentage. The Latin word per centum means per hundred, and
its symbol is represented by % , in which the implied denominator is always 100 . Thus, 56%
means 56 / 100 . Percentages greater than 100 or less than zero are treated in the same way.
For example, 324 % means 324 / 100 , and − 72% means − 72 / 100 . Monetary values are
commonly expressed as decimal fractions with the denominator 100 with two decimals. A
sales discount is a reduced price offered by a business on a product or service. A sales discount,
also commonly known as just a 'discount' provides customers of a business with a reduced rate
on one or more of the products or services being offered.

LEARNING OUTCOMES AND THEIR INDICATORS

186
 Demonstrate deep • Select and use the most appropriate mathematical
understanding of key method(s) or heuristics in carrying out
mathematical concepts in tasks/exercises/problems on percentages within
percentages and discounts in the basic education mathematics foundation list.
the basic school mathematics • Make connections between discounts and
curriculum (professional applying them to solve real-life problems.
values, knowledge & • Solve discounts problems using technology
practice) (NTS, 2b) related strategies in a variety of ways.

The Concept of Percentages

Percentages are special ratios that compare a number of parts with 100 parts (1 whole).

The above is a rectangular grid of 100 squares. There are 25 squares that have been shaded. In
25 25
proper fractions, the shaded parts can be represented as . In the lowest term, the is the
100 100
1
same as . However, in percentages, the shaded parts can be written as 25% In decimal
4
fractions, .75 can be represented as 75% .

Types of Percentage Problems

Problems involving percentages are often classified into three different types, namely:
1. 75% of 300 is -------
2. 75% of ---- is 225
3. --- of 300 is 225
75
In scenario 1, 75% means “75 out of 100”. So 75% of 300 is  300 = 225
100
225
In scenario 2, 75% of a number is 225. So 1% of the number must be == 3 . So 100 %
75
would be 3  100 = 300

187
 225
In scenario 3, 225 out of 300 can be represented as . This is equivalent to
300
225 100 225 22500 %
 =  100 % = = 75 % .
300 100 300 300
In equivalent ratios, the three scenarios could have been represented as follows:
75 x
1. =
100 300
75 225
2. =
100 x
x 225
3. =
100 300
Activity 4.1
1. A team lost 25 % of the matches it played. If it won 15 matches, find the number of matches
it played.
Solution:
Percentage of matches lost = 25 %
Therefore, Percentage of matches won (100 - 25) % = 75 %
Let the number of matches played be m.
Then 75 % of m = 15
75/100 × m = 15
m = (15 × 100)/75 %
m = (1500)/75 %
m = 20 %
Therefore, the total number of matches played is 20.

2. In a plot of 6000 sq. m., only 4500 sq. m. is allowed for construction. What percent of the
plot is to be left without construction?
Solution:
Percentage of plot allowed for construction = (4500/6000 × 100) % = 75 %.
Thus, the percentage of plot to be left without construction = 100 % - 75 % = 25 %.
3. A number is reduced by 100 %. Its present value is 270. What was its original value?
Solution:
Original value is percentage = 100 %.
Reduce amount in percentage = 10 %
Therefore, Percent value in percentage = 100 % - 10 % = 90 %.
According to the problem,
90 % of original value = 270.
Therefore, 100 % of original value = 270/90 × 100 = 300.
Thus, the original value was 300.

4. A girl is scored 60 out of 75 in English, 60 out of 90 in mathematics and 80 out of 100 in

Science. Find girls score as percentage:
(i) in Mathematics
(ii) in all the three subjects (on the whole).
Solution:
(i) Percentage scored in Mathematics = 60/90 × 100 %n = 6000/90 % = 200/3 % = 662/3 %

(ii) Total maximum of all the three subjects = 75 + 90 + 100 = 265 and
Total score in the three subjects = 60 + 60 + 80 = 200

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Therefore, percentage on the whole = (200/265 × 100) %
= (20000/265) %
= 4000/65 %
= 7525/53 %
5. If 16% of 40% of a number is 8, then find the number.
Solution:
Let x be the required number.
Therefore, as per the given question,
(16/100) × (40/100) × x = 8
So, x = (8 × 100 × 100) / (16 × 40)
= 125

6. What percentage of 2/7 is 1/35 ?

Solution:
Let x% of 2/7 is 1/35.
∴ [(2/7) / 100] × x = 1/35
⇒ x = (1/35) × (7/2) × 100 = 10%

7. Which number is 40% less than 90?

Solution:
Required number = 60% of 90
= (90 x 60)/100 = 54
Therefore, the number 54 is 40% less than 90.

8. The sum of (16% of 24.2) and (10% of 2.42) is equal to what value?
Solution:
As per the given question,
Sum = (16% of 24.2) + (10% of 2.42)
= (24.2 × 16)/100 + (2.42 × 10)/100
= 3.872 + 0.242 = 4.114

Discounts
Sometimes, shops offer opportunities to customers to try to encourage them to buy goods in
larger quantities. The discounts are usually percentage reductions of goods or services.
In discount, we will learn how to solve problems related to marked price, list price and discount.
Marked Price
In big shops and departmental stores like Melcom and Shoprite, every item is tagged with a
card and its price is written on it. This is called the marked price of that article, abbreviated
as MP. For books, the printed price is the marked price.
List Price:
Items which are manufactured in a factory are marked with a price according to the list supplied
by the factory, at which the retailer is supposed to sell them. This price is known as the list
price of the article.
Discount:
In order to increase the sale or clear the old stock, sometimes the shopkeepers offer a certain
percentage of rebate on the marked price. This rebate is known as discount.

Notes: The discount is always reckoned on the marked price.

Selling price = (marked price) - (discount)

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Where:
'selling price' is the amount you actually pay for the thing when you purchase.
'marked price' is the general price of the thing without any discount.
'discount' is a percentage of the marked price.

Activity 4.2
1. The marked price of a ceiling fan is GHS 1250 and the shopkeeper allows a discount of 6%
on it. Find the selling price of the fan.

Solution:
Marked price = GHS 1250 and discount = 6%.
Discount = 6% of Marked Price = (6% of GHS 1250) = GHS {1250 × (6/100)} = GHS 75
Selling price = (Marked Price) - (discount) = GHS (1250 - 75) = GHS 1175.
Hence, the selling price of the fan is GHS 1175.

2. A trader marks his goods at 40% above the cost price and allows a discount of 25%. What
is his gain percent?
Solution:
Let the cost price be ¢ 100.
Then, marked price = ¢ 140.
Discount = 25% of Marked Price = (25% of ¢140) = ¢{140 × (25/100) = ¢35.
Selling price = (marked price) - (discount) = ¢(140 - 35) = ¢105.
Gain% = (105 - 100) % = 5%.
Hence, the trader gains 5%.

3. A dealer purchased a washing machine for $ 7660. He allows a discount of 12% on its
marked price and still gains 10%. Find the marked price of the machine.
Solution:
Cost price of the machine = ¢ 7660, Gain% = 10%.
Therefore, selling price = [{(100 + gain%)/100} × CP] = ¢[{(100 + 10)/100} × 7660] = ¢
[(110/100) × 7660 = ¢ 8426.
Let the marked price be ¢x.
Then, the discount = 12% of ¢x = ¢ {x × (12/100)} = ¢ 3x/25
Therefore, SP = (Marked Price) - (discount) = ¢ (x - 3x/25) = ¢ 22x/25.
But, the SP = ¢ 8426.
Therefore, 22x/25 = 8426 ⇒ x = (8426 × 25/22)
⇒ x = 9575.
Hence, the marked price of the washing machine is ¢ 9575.

4. How much per cent above the cost price should a shopkeeper mark his goods so that after
allowing a discount of 25% on the marked price, he gains 20%?
Solution:
Let the cost price be ¢100.
Gain required = 20%.
Therefore, selling price = ¢120.
Let the marked price be ¢x.
Then, discount = 25% of ¢x = ¢(x × 25/100) = ¢x/4
Therefore, selling price = (Marked Price) - (discount) = ¢{x - (x/4) = ¢3x/4
Therefore, 3x/4 = 120 ⇔ x = {120 × (4/3)} = 160
Therefore, marked price = ¢160.

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Hence, the marked price is 60% above cost price.

5. Find the single discount equivalent to two successive discounts of 20% and 10%.
Solution:
Let the marked price of an article be ¢100.
Then, first discount on it = ¢20.
Price after first discount = ¢(100 - 20) = ¢80.
Second discount on it = 10% of ¢80 = ¢{80 × (10/100)} = ¢8.
Price after second discount = ¢(80 - 8) = ¢72.
Net selling price = ¢72.
Single discount equivalent to given successive discounts = (100 - 72)% = 28%.

SUMMARY
In this section, we have learned that a percentage compares objects to 100 parts.
We have also learned that in order to increase the sale or clear the old stock, sometimes the
shopkeepers offer a certain percentage of rebate on the marked price and this is called a
discount. We hope you can read more on these two concepts. Congratulations!

UNIT 4 SECTION 2 COMMISSIONS AND DEPRECIATION

INTRODUCTION
Commissions are commonly used in sales. A commission is a percent of a sale that
a salesperson receives in addition to their pay. Companies use commission as a strategy to
encourage employees to sell more. The more that an employee sells, the more
money they employee make. Commissions are common in fields like real estate, car sales,
furniture sales, insurance, and many more. On the other hand, depreciation means the decrease
in the value of physical properties or assets with the passage of time and use. It is the non-cash
method of representing the reduction in value of a tangible asset. Specifically, it is an
accounting concept that sets an annual deduction considering the factor of time and use on an
asset's value. An asset is depreciable if it has a determinable useful life of more than one year
in business or something to produce an income.

LEARNING OUTCOMES AND THEIR INDICATORS

Demonstrate awareness of • Reflect and show how student-teachers’
socio-cultural issues in mathematics history influences their views
teaching and learning of commission and its learning.
commission and • Identify appropriate TLMs for teaching
depreciation (knowledge) topics in depreciation.
(NTS, 2f). • Identify and use manipulatives in
commission
• Make connections between depreciations
and applying them to solve real-life
problems.

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The Concepts of Commissions
A commission is a percentage of total sales as determined by the rate of commission. Hence,
commission is equal to rate of commission× total sales
To find the commission on a sale, multiply the rate of commission by the total sales. Just as we
did for computing sales tax, remember to first convert the rate of commission from a percent
to a decimal.
We use the "Part, Percent, Whole" formula to calculate commissions.

Activity 2.1
1. Paul is a salesman who receives a 3% commission on the final sale of a house. If he sells the
house for ¢370,000, what will his commission be?
Solution:
To solve this problem, you will again use the formula part = percent/whole. Since the amount
of the commission is calculated as a fraction of the selling price of the house, the commission
will be the part and the price of the house will be the whole.
Part: x
Percent: 3% = 0.03
Whole: 370,000
Part = percent× whole x=0.03×370,000x = 11,100
Therefore, Paul will make an ¢11,100 commission on the house.

2. A general contractor is hired to build a house. The house will cost ¢250,000 to build, and the
general contractor also includes a 24% fee for the cost to the overall price. How much will the
person who hired the contractor have to pay?
Solution:
Since you are adding a percentage of the whole to the whole, you can use one of the methods
discussed earlier in Activity 1.
We can either find the part and add the fee to the whole, or you can find 100% + 24% = 124%
of the cost of building the house.
To find the fee and then add it to the cost using part = percent × whole
Part: x
Percent: 24% = 0.24
Whole: 250,000
Part = percent × whole x = 0.24×250,000x = 60,000
Therefore, the client will have to pay $250,000 + $60,000 = $310,000.

3. Aku receives a bill from her favorite restaurant for ¢30. How much should she pay if she
plans to pay only 20%?
Solution:
Since we want to find the value of the tip, we need to find 20% of ¢30. We can use the
equation part = percent × whole to do this.
Part: x
Percent: 20% = 0.2

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Whole: 30
Part = percent × whole x = 0.2× 30x=6
Therefore, she will pay ¢6. This brings the total bill to ¢36.

4. An employee at a clothing store earned ¢450.25 in hourly pay for the month. He also sold
¢3,500.00 worth of merchandise and plans to earn a commission of 8\%8% on those sales.
What is the employee’s expected paycheck before tax deductions?
Solution:
First find the amount he earned in commission.
¢3,500.00×8% = ¢3,500.00×0.08 = ¢280.00
Now calculate the total amount: ¢450.25+¢280.00 = ¢730.25
The employee should expect ¢730.25 on his paycheck.

5. Stephanie earns ¢42,000.00 per year plus a commission of 15% on all the cars she sells. If
she wants a yearly salary of ¢67,200.00, how much money in car sales does she need to make?
Solution:
We know she wants to earn: ¢67,200.00−¢42,000.00 = ¢25,200.00
This is the amount she needs to earn in commission. That means ¢25,200.00=15%x, where
xx is the amount of money from car sales.
25,200
= x and so x = 168,000
0.15
This means to earn a salary of ¢67,200.00, Stephanie needs to sell ¢168,000.00 worth of cars.

The Concept of Depreciation by Straight Line Depreciation Method

Straight Line Depreciation Method is one of the most popular methods of depreciation where
the asset uniformly depreciates over its useful life, and the asset’s cost is evenly spread over its
useful and functional life. Thus, the depreciation expense in the income statement remains the
same for a particular asset over the period. As such, the income statement is expensed evenly,
and so is the asset’s value on the balance sheet. The asset’s carrying amount on the balance
sheet reduces by the same amount.
Straight-line depreciation method can be calculated using the following formula:
Depreciation Per Annum = (Cost of Asset – Salvage Cost) × Depreciation Rate or
Depreciation Per Annum = (Cost of Asset – Salvage Cost) / Useful Life
The straight-line method of calculating straight-line depreciation has the following steps:
• Determine the initial cost of the asset at the time of purchasing.
• Determine the salvage value of the asset, i.e., the value at which the asset can be sold
or disposed of after its useful life is over.
• Determine the useful or functional life of the asset
• Calculate the depreciation rate, i.e., 1/useful life
• Multiply the depreciation rate by the cost of the asset minus the salvage cost
The value we get after following the above straight-line method of depreciation steps is the
depreciation expense, which is deducted from the income statement every year until the asset’s
useful life.

Activity 2.2
1. A ¢15,000 office cubicle system depreciates over 10 years, so its straight-line depreciation
rate is 10%. For the first year of the system's life:
Solution:
(2 × .10) × 15,000 = ¢3,000

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 You can deduct ¢3,000 of the system's value in its first year. For year two, the value is now
¢12,000 so for year two:
(2 × .10) × 12,000 = ¢2,400
You then can deduct ¢2,400 from the first-year value of ¢12,000 to find the second-year value
of ¢9,600. You would continue the process for years three through 10.

2. A company has ¢15,000 worth of assets but this is set to devalue by 8% annually for two
years. By how much have the assets depreciated?
Solution:
Year Initial Interest ¢ End of year ¢
1 ¢15,000 8 15,000-1,200=13,000
 15,000 = 12,000
100
2 ¢13,000 8 13,000-1,104= 12,696
 13,000 = 1,104
100

Final answer = original amount – final value

Final answer = ¢15,000 – ¢12,696 = ¢2,304

3. Suppose a business has bought a machine for ¢10,000. They have estimated the machine’s
useful life to be eight years, with a salvage value of ¢2,000.
Now, as per the straight-line method of depreciation:
Cost of the asset = ¢10,000
Salvage Value = ¢2000
Total Depreciation Cost = Cost of asset – Salvage Value = 10000 – 2000 = ¢8000
The useful life of the asset = 8 years
Thus, annual depreciation cost = (Cost of asset – Salvage Cost)/Useful Life = 8000/8 = ¢ 1000
Hence, the Company will depreciate the machine by ¢1000 annually for eight years.
We can also calculate the depreciation rate, given the annual depreciation amount and the total
depreciation amount, which is the annual depreciation amount/total depreciation amount.

• Hence, depreciation rate = (annual depreciation amount/total depreciation amount)×100 =

(1000/8000) × 100 = 12.5%
• The depreciation account of the balance sheet will look like below over the eight years of the
machine’s life:

Year Book value (beginning) (¢) Depreciation (¢) Book value (end) (¢)
1 10,000 1,000 9,000
2 9,000 1,000 8,000
3 8,000 1,000 7,000
4 7,000 1,000 6,000
5 6,000 1,000 5,000
6 5,000 1,000 4,000
7 4,000 1,000 3,000
8 3,000 1,000 2,000

4. Suppose a manufacturing company purchases machinery for ¢100,000 and the useful life of
the machinery are 10 years and the residual value of the machinery is ¢20,000.
Solution:
Annual Depreciation expense = (100,000-20,000) / 10 = ¢8,000

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Thus, the company can take ¢8000 as the depreciation expense every year over the next ten
years as shown in the depreciation table below.

Year Original – residual value Depreciation expenses

1 80,000 8,000
2 80,000 8,000
3 80,000 8,000
4 80,000 8,000
5 80,000 8,000
6 80,000 8,000
7 80,000 8,000
8 80,000 8,000
9 80,000 8,000
10 80,000 8,000

NB: The other methods are unit of production, double-declining balance and sum of the year
digit, which are beyond the scope of this manual.

SUMMARY
Dear Student Teacher,
We have learned that a commission is a percentage of total sales as determined by the rate of
commission. To find the commission on a sale, multiply the rate of commission by the total
sales.
We have also learned that depreciation means the decrease in the value of physical properties
or assets with the passage of time and use. It is the non-cash method of representing the
reduction in value of a tangible asset. The straight-line depreciation method can be calculated
using the Depreciation Per Annum = (Cost of Asset – Salvage Cost) × Depreciation Rate or
Depreciation Per Annum = (Cost of Asset – Salvage Cost)/Useful Life.

UNIT 4 SECTION 3 RATIOS, RATES AND PROPORTIONS

INTRODUCTION
In Unit 2 of Number and Algebra 1, we learned that the basic comparisons are rates, ratios,
proportions and percentages. We learned that rates, ratios, proportions and percentages help
us to make such comparisons. Rates and ratios are expressed in the form a : b , where ‘a’ and
‘b’ are whole numbers and b  0 .

LEARNING OUTCOMES AND THEIR INDICATORS

195
 Demonstrate value as well • Both tutors and student-teachers do individual
as respect equity and reflection on their knowledge of ratios.
inclusivity as well as core • Identify and reflect on core skills applied in rates
skills in the ratio, rate and in the mathematics classroom.
proportion classroom • Appreciate the contributions of, and support
(knowledge)(NTS, 2f) colleagues in proportion in the mathematics
classroom.
• Cooperate with colleagues in carrying out
problems in ratios, rates and proportions..

Ratios, Rates and Proportions

Ratio
This is a relationship between two numbers, expressed as a quotient with the same unit in the
denominator and the numerator. There are three ways to write a ratio. The ratio
a
of a and b is: a to b or a : b or .
b
Example
You are at an amusement theme park with your 10 year old child. You bought a ticket for ½
day, but your child wants to stay another 4 hours after the ½ day is used. The admissions office
can accommodate your child's additional time but the rate is ¢15 an hour. How much will it
cost to purchase the additional 4 hours at this rate?
Solution:
¢15 / 1 Hour = ¢x / 4 Hours
x= 4 x 15 = $60
Therefore, it will cost you an additional ¢60 for 4 more hours of fun for your child.

Rate
This is a ratio of two quantities with different units. Examples are teachers to students, money
to time, distance to time, etc.

196
Example
You are following a recipe for a cake for your church group's get together. This recipe calls for
3 tsp of baking powder to every 6 cups of flour. How many tsp would you add to 24 cups of
flour?
Solution:
3 tsp : 6 cups OR 3 tsp / 6 cups OR 3 tsp is to 6 cups
3 tsp / 6 cups = x tsps / 24 cups
6x = 24 x 3 = 76
6x = 24 x 3 = 72 / 6 = 12 4/16 = 12 tsps
Therefore, you will need 12 tsps. of baking powder for 24 cups of flour which is enough to
make 4 cakes for the church group's get together.

Proportion
a c
This is an equation with a ratio (or rate) on two sides  =  , in which the two ratios are
b d 
equal.
Proportion is an equation that defines that the two given ratios are equivalent to each other. In
other words, the proportion states the equality of the two fractions or the ratios. In proportion,
if two sets of given numbers are increasing or decreasing in the same ratio, then the ratios are
said to be directly proportional to each other.
For example, the time taken by train to cover 100km per hour is equal to the time taken by it
to cover the distance of 500km for 5 hours. Such as 100km/hr = 500km/5hrs.
Ratio and proportions are said to be faces of the same coin. When two ratios are equal in value,
then they are said to be in proportion. In simple words, it compares two ratios. Proportions are
denoted by the symbol ‘::’ or ‘=’.
The proportion can be classified into the following categories, such as:
• Direct Proportion
• Inverse Proportion
• Continued Proportion

Direct Proportion
The direct proportion describes the relationship between two quantities, in which the increases
in one quantity, there is an increase in the other quantity also. Similarly, if one quantity
decreases, the other quantity also decreases. Hence, if “a” and “b” are two quantities, then the
direction proportion is written as a ∝ b.

Inverse Proportion
The inverse proportion describes the relationship between two quantities in which an increase
in one quantity leads to a decrease in the other quantity. Similarly, if there is a decrease in one
quantity, there is an increase in the other quantity. Therefore, the inverse proportion of two
quantities, say “a” and “b” is represented by a ∝ (1/b).

Continued Proportion
Consider two ratios to be a: b and c: d.
Then in order to find the continued proportion for the two given ratio terms, we convert the
means to a single term/number. This would, in general, be the LCM of means.
For the given ratio, the LCM of b & c will be bc.
Thus, multiplying the first ratio by c and the second ratio by b, we have
• First ratio- ca:bc

197
 • Second ratio- bc: bd
Thus, the continued proportion can be written in the form of ca: bc: bd

Activity 3.1
1. Are the ratios 4:5 and 8:10 said to be in Proportion?
Solution:
4:5= 4/5 = 0.8 and 8: 10= 8/10= 0.8
Since both the ratios are equal, they are said to be in proportion.

2. 10 and 7:10 in proportion?

Solution:
8:10= 8/10= 0.8 and 7:10= 7/10= 0.7
Since both the ratios are not equal, they are not in proportion.

3. Given ratio are-

a:b = 2:3
b:c = 5:2
c:d = 1:4
Find a: b: c.
Solution:
Multiplying the first ratio by 5, second by 3 and third by 6, we have
a:b = 10: 15
b:c = 15 : 6
c:d = 6 : 24
In the ratio’s above, all the mean terms are equal, thus
a:b:c:d = 10:15:6:24

4. Check whether the following statements are true or false.

a] 12 : 18 = 28 : 56
b] 25 people : 130 people = 15kg : 78kg

Solution:
a] 12 : 18 = 28 : 56
The given statement is false.
12 : 18 = 12 / 18 = 2 / 3 = 2 : 3
28 : 56 = 28 / 56 = 1 / 2 = 1 : 2
They are unequal.
b] 25 persons : 130 persons = 15kg : 78kg
The given statement is true.
25 people : 130 people = 5: 26
15kg : 78kg = 5: 26
They are equal.

The table below summarizes the basic differences between the three comparisons.

Rate Ratio Proportion Percentage

198
It is used to compare It is used to compare two It is used to compare It is used to compare
two measures with measures with the same two measures of measures to hundred.
different dimensions dimensions equivalent rates or
equivalent ratios.
Examples
Example
Examples Examples
i. 35% profit for every
Distance per time
i. distance travelled i. Ama amount of money ₵100.
taken in Accra
compared to the time compared to Kofi’s
compared to distance
taken amount of money
per time taken in
Cape Coast ii. 25%loss in every
₵2500 sales
ii. Price of fuel per litre ii. Number of boys
of the fuel furniture compared to
number of girls’ furniture

Activity 3.2
1. Arrange the following ratios in descending order.
2 : 3, 3 : 4, 5 : 6, 1 : 5
Solution:
Given ratios are 2/3, 3/4, 5/6, 1/5
The L.C.M. of 3, 4, 6, 5 is 2 × 2 × 3 × 5 = 60
Now, 2/3 = (2 × 20)/(3 × 20) = 40/60
3/4 = (3 × 15)/(4 × 15) = 45/60
5/6 = (5 × 10)/(6 × 10) = 50/60
1/5 = (1 × 12)/(5 × 12) = 12/60
Clearly, 50/60 > 45/60 > 40/60 > 12/60
Therefore, 5/6 > 3/4 > 2/3 > 1/5
So, 5 : 6 > 3 : 4 > 2 : 3 > 1 : 5

2. Two numbers are in the ratio 3 : 4. If the sum of numbers is 63, find the numbers.
Solution:
Sum of the terms of the ratio = 3 + 4 = 7
Sum of numbers = 63
Therefore, first number = 3/7 × 63 = 27
Second number = 4/7 × 63 = 36
Therefore, the two numbers are 27 and 36.

3. If x : y = 1 : 2, find the value of (2x + 3y) : (x + 4y)

Solution:
x : y = 1 : 2 means x/y = ½
Now, (2x + 3y) : (x + 4y) = (2x + 3y)/(x + 4y) [Divide numerator and denominator by y.] =
[(2x + 3y)/y]/[(x + 4y)/2] = [2(x/y) + 3]/[(x/y) + 4], put x/y = ½
We get = [2 (1/2) + 3)/(1/2 + 4) = (1 + 3)/[(1 + 8)/2] = 4/(9/2) = 4/1 × 2/9 = 8/9
Therefore the value of (2x + 3y) : (x + 4y) = 8 : 9

199
4. A bag contains ¢510 in the form of 50 p, 25 p and 20 p coins in the ratio 2 : 3 : 4. Find the
number of coins of each type.
Solution:
Let the number of 50 p, 25 p and 20 p coins be 2x, 3x and 4x.
Then 2x × 50/100 + 3x × 25/100 + 4x × 20/100 = 510
x/1 + 3x/4 + 4x/5 = 510
(20x + 15x + 16x)/20 = 510
⇒ 51x/20 = 510
x = (510 × 20)/51
x = 200
2x = 2 × 200 = 400
3x = 3 × 200 = 600
4x = 4 × 200 = 800.
Therefore, number of 50 p coins, 25 p coins and 20 p coins are 400, 600, 800 respectively.

5. If 2A = 3B = 4C, find A : B : C
Solution:
Let 2A = 3B = 4C = x
So, A = x/2 B = x/3 C = x/4
The L.C.M of 2, 3 and 4 is 12
Therefore, A : B : C = x/2 × 12 : x/3 × 12 : x/4 = 12 = 6x : 4x : 3x = 6 : 4 : 3
Therefore, A : B : C = 6 : 4 : 3

6. What must be added to each term of the ratio 2 : 3, so that it may become equal to 4 : 5?
Solution:
Let the number to be added be x, then (2 + x) : (3 + x) = 4 : 5
⇒ (2 + x)/(5 + x) = 4/5
5(2 + x) = 4(3 + x)
10 + 5x = 12 + 4x
5x - 4x = 12 – 10
x=2

7. The length of the ribbon was originally 30 cm. It was reduced in the ratio 5 : 3. What is its
length now?
Solution:
Length of ribbon originally = 30 cm
Let the original length be 5x and reduced length be 3x.
But 5x = 30 cm
x = 30/5 cm = 6 cm
Therefore, reduced length = 3 cm = 3 × 6 cm = 18 cm

8. Mother divided the money among Ron, Sam and Maria in the ratio 2 : 3 : 5. If Maria got
¢150, find the total amount and the money received by Ron and Sam.
Solution:
Let the money received by Ron, Sam and Maria be 2x, 3x, 5x respectively.
Given that Maria has got ¢150.
Therefore, 5x = 150 or, x = 150/5 or, x = 30
So, Ron got = 2x = ¢2 × 30 = ¢60

200
Sam got = 3x = 3 × 60 = ¢90
Therefore, the total amount ¢(60 + 90 + 150) = ¢300

9. Divide ¢370 into three parts such that second part is 1/4 of the third part and the ratio between
the first and the third part is 3 : 5. Find each part.
Solution:
Let the first and the third parts be 3x and 5x.
Second part = 1/4 of third part = (1/4) × 5x = 5x/4
Therefore, 3x + (5x/4) + 5x = 370
(12x + 5x + 20x)/4 = 370
37x/4 = 370
x = (370 × 4)/37
x = 10 × 4
x = 40
Therefore, first part = 3x = 3 × 40 = $120
Second part = 5x/4 = 5 × 40/4 = ¢50
Third part = 5x = 5 × 40 = ¢200

10. The first, second and third terms of the proportion are 42, 36, 35. Find the fourth term.
Solution:
Let the fourth term be x.
Thus 42, 36, 35, x are in proportion.
Product of extreme terms = 42 ×x
Product of mean terms = 36 X 35
Since, the numbers make up a proportion
Therefore, 42 × x = 36 × 35 or, x = (36 × 35)/42 or, x = 30
Therefore, the fourth term of the proportion is 30.

11. Set up all possible proportions from the numbers 8, 12, 20, 30.
Solution:
We note that 8 × 30 = 240 and 12 × 20 = 240
Thus, 8 × 30 = 12 × 20 ………..(I)
Hence, 8 : 12 = 20 : 30 ……….. (i)
We also note that, 8 × 30 = 20 × 12
Hence, 8 : 20 = 12 : 30 ……….. (ii)
(I) can also be written as 12 × 20 = 8 × 30
Hence, 12 : 8 = 30 : 20 ……….. (iii)
Last (I) can also be written as
12 : 30 = 8 : 20 ……….. (iv)
Thus, the required proportions are 8 : 12 = 20 : 30
8 : 20 = 12 : 30 12 : 8 = 30 : 20 12 : 30 = 8 : 20

12. The ratio of number of boys and girls is 4 : 3. If there are 18 girls in a class, find the number
of boys in the class and the total number of students in the class.
Solution:
Number of girls in the class = 18
Ratio of boys and girls = 4 : 3
According to the question,
Boys/Girls = 4/5
Boys/18 = 4/5

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Boys = (4 × 18)/3 = 24
Therefore, total number of students = 24 + 18 = 42.

13. Find the third proportional of 16 and 20.

Solution:
Let the third proportional of 16 and 20 be x.
Then 16, 20, x are in proportion.
This means 16 : 20 = 20 : x
So, 16 × x = 20 × 20
x = (20 × 20)/16 = 25
Therefore, the third proportional of 16 and 20 is 25.

SUMMARY
Dear Student Teacher,
We have learned that:
• Ratio is a relationship between two numbers, expressed as a quotient with the same
unit in the denominator and the numerator.
• Rate is a ratio of two quantities with different units such as teachers to students, money
to time, distance to time, etc.
• Proportion is an equation that defines that the two given ratios are equivalent to each
other.
We hope you can explore more examples on these three concepts. Congratulations!

UNIT 4 SECTION 4 TEACHING POWERS OF NUMBERS AND INDICES

INTRODUCTION
Knowledge of powers, or indices as they are often called, is essential for an understanding of
most algebraic processes. In this section of text, you will learn about powers and rules for
manipulating them through a number of worked examples. In order to master the techniques
explained here it is vital that you undertake plenty of practice exercises so that they become
second nature. After reading this text, and/or viewing the video tutorial on this topic, you
should be able to simplify expressions involving indices, use the rules of indices to simplify
expressions involving indices and use negative and fractional indices.
LEARNING OUTCOMES AND THEIR INDICATORS
Demonstrate deep • Select and use the most appropriate mathematical
understanding of key method(s) or heuristics in carrying out
mathematical concepts in tasks/exercises/problems on powers of numbers
Powers of Numbers and within the basic education mathematics.
Indices in the basic school • Make connections between powers of numbers
mathematics curriculum and indices, and applying them to solve real-life
(professional values, problems.
knowledge & practice) • Identify and resolve indices related learning
difficulties.
(NTS, 2b)
• Solve indices problems using technology related
strategies in a variety of ways.

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Powers of Numbers and Indices
An index is a small number that tells us how many times a term has been multiplied by itself.
The plural of index is indices.

Basically, they are a shorthand way of writing multiplications of the same number. So, suppose
we have 4 × 4 × 4. We write this as ‘4 to the power 3 or 43. So 4 × 4 × 4 = 43. The number 3 is
called the power or index.

This can be done with letters as well as numbers. So, we might have: a × a × a × a × a
Since there are five a’s multiplied together we write this as ‘a to the power 5’. a5
So a × a × a × a × a = a5.
What if we had 2×2 raised to the power 4? This means four factors of 2x 2 multiplied together,
that is, 2x 2 × 2x 2 × 2x 2 × 2x 2. This can be written 2 × 2 × 2 × 2 × x × x × x × x, which can
be written as 16x8 .

Rules of Indices
The first rule
Suppose we have a3 and we want to multiply it by a2 . That is a3 × a2 = a × a × a × a × a
Altogether there are five a’s multiplied together. Clearly, this is the same as a5 . This suggests
that if we are multiplying expressions such as these then we add the indices together. So, if we
have am × an we add the indices to get am × an = am+n.
Example
Simplify 4a3×7a2
Solution:
This can be written as 4a3×7a2=4×a×a×a×7×a×a =
Add together the indices 3 and the 2: 3+2=5
Multiply 4 and 7 together: 4×7=28 4=28
So, 4a3×7a2=28a5

The second rule

Suppose we had a4 and we want to raise it all to the power 3. That is (a4)3. This means a4 × a4
× a4. Now our first rule tells us that we should add the indices together. So that is a12. But note
also that 12 is 4 × 3. This suggests that if we have am all raised to the power n, the result is
obtained by multiplying the two powers to get am×n, or simply amn.

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Example
Simplify and leave your answer in index form of (a3)4
Solution:
Multiply the powers 3 and the 4: 3×4=12
So, (a3)4=a12

The third rule

Consider dividing a7 by a3 . a7 ÷ a3 = (a × a × a × a × a × a × a)/( a × a × a)
We can now begin dividing out the common factors of a.
Three of the a’s at the top and the three a’s at the bottom can be divided out, so we are now left
with a4. The same answer is obtained by subtracting the indices, that is, 7 − 3 = 4. This suggests
our third rule, that am ÷ an = am-n.

Example
Simplify 21a9÷7a2

Solution:
Subtract the indices 9 and 2: 9–2=7
Divide the coefficients 21 and 7: 21÷7=3
So, 21a9÷7a2=3a7

The fourth rule

Let’s have a look at a3 divided by a3. We know the answer to this. We are dividing a quantity
by itself, so the answer has got to be 1. a3 ÷ a3 = 1.
Let’s do this using our rules; rule 3 will help us do this. Rule 3 tells us that to divide the two
quantities we subtract the indices: a3 ÷ a3 = a3−3 = a0. We appear to have obtained a different
answer. We have done the same calculation in two different ways. We have done it correctly
in two different ways. So, the answers we get, even if they look different, must be the same.
So, what we have is a0 = 1. This means that any number raised to the power zero is 1.

The fifth rule

Let’s have a look now at doing a division again. Consider a3 divided by a7 . a3 ÷ a7 = (a × a ×
a)/( a × a × a × a × a × a × a). Again, we can now begin dividing out the common factors of a.
The 3 a’s at the top and three of the a’s at the bottom can be divided out, so we are now left
with a3 ÷ a7 = 1/( a × a × a × a) = 1/a4.
Now let’s use our third rule and do the same calculation by subtracting the indices. a3 ÷ a7 =
a3−7 = a−4. We have done it correctly in two different ways. So, the answers we get, even if they
look different, must be the same. So, 1/a4 = a−4. So, a negative sign in the index can be thought
of as meaning ‘1 over’.

Examples
• 5-1 = ⅕,
• 8-3=1/83

The sixth rule

So far, we have dealt with integer powers both positive and negative. What would we do if we
had a fraction for a power, like a 12. To see how to deal with fractional powers consider the
following:
Suppose we have two identical numbers multiplying together to give another number, as in, for
example 7 × 7 = 49 Then we know that 7 is a square root of 49. That is, if 72 = 49 then 7 = √49.

204
Now suppose we found that ap × ap = a. That is, when we multiplied ap by itself we got the
result ‘a’. This means that ap must be a square root of ‘a’. However, look at this another way:
noting that a = a1, and also that, from the first rule, ap × ap = a2p we see that if ap × ap = a then
a2p = a1 from which 2p = 1 and so p = ½. This shows that a 1/2 must be the square root of a.
That is a1/2 = √a.
Similarly, a1/3 = √3, this is the cube root of a and a1/4 = √4. this is the fourth root of a.

Examples
1. What do we mean by 161/4 ?
Solution:
For this we need to know what number when multiplied together four times gives 16. The
answer is 2. So 161/4 = 2.
2. What do we mean by 811/2 ?
Solution
:
For this we need to know what number when multiplied by itself gives 81. The answer is 9. So
811/2 = √81 = 9.
3. What about 2431/5 ?
Solution:
What number when multiplied together five times gives us 243 ?
If we are familiar with times-tables we might spot that 243 = 3 × 81, and also that 81 = 9 × 9.
So 2431/5 = (3 × 81)1/5 = (3 × 9 × 9)1/5 = (3 × 3 × 3 × 3 × 3)1/5
So 3 multiplied by itself five times equals 243. Hence 2431/5 = 3
Notice in doing this how important it is to be able to recognise what factors numbers are made
up of. For example, it is important to be able to recognise that: 16 = 24 , 16 = 42 , 81 = 92 , 81
= 34 and so on. You will find calculations much easier if you can recognise in numbers their
composition as powers of simple numbers such as 2, 3, 4 and 5. Once you have got these firmly
fixed in your mind, this sort of calculation becomes straightforward.

Common Misconceptions in Indices

1. Base Numbers: A common error is to incorrectly simplify expressions using the index rules
where they do not share a base number.
2. Index power of 1: If no index power is shown you need to remember it is being multiplied
by itself ‘one time’ e.g., 2 = 21. This helps with index notation questions.
3. Operations: A common error is to attempt to simplify an expression using the incorrect
operation between the base numbers.
4. Coefficients and brackets: A common error is to not include the coefficients when
expanding brackets. E.g., (2x)3 = 2x3
5. Fractions and decimals
We can write fractions and decimals using index notation. E.g.
• 0.53=0.5×0.5×0.5=0.125 =1/8
• (1/2)3=1/2×1/2×1/2=1/8

Indicial Equations of Linear Forms

There are three types of indicial equations. They are as follows:
1. Equations with the same bases on both sides (Example: 4x = 42)
2. Equations with different bases that can be made the same. (Example: 4x = 16 which can
be written as 4x = 42)
3. Equations with different bases that cannot be made the same (Example: 4x = 15)

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Under types 1 and 2 indicial equations, if the base numbers of any equation are equal, then the
power are equal & vice versa. Under type 3, we transform both sides to logarothmis, which
will be treated in unit 4 section 6.

Examples
Solve the following exponential equations
a) (1/2)x = 8
b) (0.25) x+1 = 16
c) 3x = 1/81
d) 10 x = 1/0.001
e) 4/2x = 64 x
Solution
a) (1/2) X = 8 b) (0.25) x+1 = 16
-1 x
(2 ) = 2 3
(25/100) x+1 = 42 2 –x =
3 x+1 2
2 (1/4) = 4
-x = 3 (4-1) x + 1 = 42
x=–3 4 – x – 1 = 42
–x–1=2
–x=2+1
–x=3
X=–3
x
c) 3 = 1/81 d) 10 x = 1/0.001
x 4
3 = 1/3 10 x = 1000
3x = 3 -4 10 x = 10 3
x = -4 10 x = 10 3
x=3

e) 4/2x = 64 x
4÷2x = 64 x
22 ÷2x = 64 x
2 2-x = (2 6) x
2 2-x = 2 6x
2- x = 6x
2=6x+x
2 = 7x
Divide both sides by 7
2/7 = 7x/7
x = 2/7

Indicial Equations of Quadratic Forms

Some exponential equation can be reduced to quadratic form as can be seen below.
Example:
Solve the following equations.
a) 22x – 6 (2x) + 8 = 0
b) 52x + 4 x 5 x+1 – 125 = 0
c) 32x – 9 = 0
Solutions
a) 22x – 6 (2x) + 8 = 0 When y = 4 then, and When y = 2
then,
(2x)2 – 6 (2x) + 8 = 0 2x=4 2x=2

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Let 2x = y 2x=22 2x = 2 1
Then y2 – 6y + 8 = 0 x=2 x=1
Then factorize x = 1 and 2
y 2 – 4y – 2y + 8 = 0
y (y – 4) -2 (y -4) = 0
(y -2) (y – 4) = 0
y – 2 = 0 or y – 4 = 0
y = 2 or y= 4
y = 2, 4

b) 52x + 4 x 5x+1 – 125 = 0

(5 x) 2 + 4 x (5 x x 51) – 125 = 0
Let 5x = p
P 2 + 4 x (p x 5) – 125 = 0
P2 + 4 (5p) – 125 = 0
P2 + 20p – 125 = 0
Then, Factorize p2 + 25p – 5p – 125 = 0
p (p + 25) – 5 (p + 25) = 0
(p – 5) (p + 25) = 0
p – 5 = 0 p + 25 = 0
p = 5 or p = – 25
Since 5x = p, p=5
5x = 5 1
x=1
5x = -25
c) 3 2x – 9 = 0
(3 x) 2 – 9 = 0
Let 3x = a
a2 – 9 = 0
a2 = 9
a = ±√9
a=±3
a = 3 or – 3
Since 3x = a, when a = 3
3 x = 31
x=1
Since 3x = a, when a = -3
3x= – 3

Activity 4.1
1. Multiply x4y3z2 and xy5z-1
Solution:
x4y3z2 and xy5z-1 = x4.x .y3.y5.z2.z-1 = x4+1.y3+5.z2-1 = x5.y8.z

2. Solve a3b2/a2b4
Solution:
a3b2/a2b4 = a3-2b2-4 = a1b-2 = a b-2 = a/b2

3. Find the value of 272/3.

Solution:

207
272/3 = 3√272 = 32 = 9

4. Solve: 2-2 + 3-2

Solution:
Use the negative exponent rule a-n = 1/an
2-2 + 3-2 = 1/22 + 1/32 = 1/4 + 1/9
Take the Least Common Multiple (LCM): (9 + 4)/36 = 13/36
Therefore, 2-2 + 3-2 = 13/36

5. Solve: 1/4-2 + 1/2-3

Solution:
Use the second rule with a negative exponent in the denominator: 1/a-n =an
1/4-2 + 1/2-3 = 42 + 23 =16 + 8 = 24
Therefore, 1/4-2 + 1/2-3 = 24

6. Find the solution of the given expression (32 + 42)-2 .

Solution:
The given expression is, (32 + 42)-2 = (9 + 16)-2
= (25)-2
= 1/252 (by negative exponents rule)
= 1/625.
Therefore, (32 + 42)-2 = 1/625

7. Find the value of x in 27/3-x = 36

Solution:
Here we have negative exponents with variables.
27/3-x = 36
33/3-x = 36
33 × 3x= 36
3(3 + x) = 36
If bases are the same then exponents must be equal, so, 3 + x = 6. Solving this, x = 3.

8. Simplify the following using negative exponent rules: (2/3)-2 + (5)-1

Solution:
By using negative exponent rules, we can write (2/3)-2 as (3/2)2 and (5)-1 as 1/5. So, we can
simplify the given expression as,
= (3/2)2 + 1/5
= 9/4 + 1/5
After taking the LCM, we get, (45 + 4)/20
49/20
Therefore, (2/3)-2 + (5)-1 is simplified to 49/20.

Activity 4.2
1. Find the value of: 274/3
Solution:

Here,

208
2. Find the value of: (2401)-1/4

Solution:

Here,

3. Find the value of:

Solution:

Here,

4. Find the value of:

Solution:

Here,

209
5. Find the value of:

Solution:

Here,

6. Simplify:

Solution:

Here,

210
7. Simplify:

Solution:

Here,

8. Simplify:

Solution:

Here,

9. Simplify:

211
Solution:

Here,

10. Find the value of:

Solution:

Here,

Activity 4.3
1. Solve 5x = 53
Solution:
Since the bases (‘5’ in each case) are the same, then the only way the two expressions could be
equal is for the powers also to be the same. That is: x = 3.
This solution demonstrates the logical basis for how this entire class of equation is solved: If
the bases are the same, then the powers must also be equal; this is the only way for the two

212
sides of the equation to be equal to each other. Since the powers must be the same, then we can
set the two powers equal to each other, and solve the resulting equation.

2. Solve 101−x=104
Solution:
Since the bases are the same, then I can equate the powers and solve:
1−x=4
1−4=x
−3 = x
Then my solution is:
x = −3
Not all exponential equations are given in terms of the same base on either side of the "equals"
sign. Sometimes we first need to convert one side or the other (or both) to some other base
before we can set the powers equal to each other. For example:

3. Solve 3x = 9
Solution:
Since 9 = 32, this is really asking me to solve:
3x = 32
By converting the 9 to a 32, I've converted the right-hand side of the equation to having the
same base as the left-hand side. Since the bases are now the same, I can set the two powers
equal to each other: x = 2

4. Solve 32x−1=27
Solution:
In this case, an exponential on one side of the ‘equals’ and a number on the other.
We can solve the equation if we can express the ‘27’ as a power of 3. Since 27 = 33, then we
can convert and proceed with the solution:
32x−1 = 27
32x−1 = 33
2x − 1 = 3
2x = 4
x=2

5. Solve 3x2−3x=81
Solution:
This exercise works just like the previous one:
3x2−3x = 81
3x2−3x = 34
x2−3x = 4
x2−3x−4=0
(x−4)(x+1)=0
x=−1,4
So my answer is x = −1, 4

6. Solve 42x2+2x=8
Solution:
This equation is similar to the previous two but is not quite the same, because 8 is not a power
of 4. However, both 8 and 4 are powers of 2, so I can convert. The right-hand side is easy:
8 = 23

213
The left-hand side is a bit messier:
4=22
42x2+2x=(22)2x2+2x
=22(2x2+2x)
= 24x2+4x
Now that I've re-stated both sides as powers on 2, I can solve:
42x2+2x = 8
4x2+4x=23
4x2+4x=3
4x2+4x−3=0
(2x−1)(2x+3)=0

7. Solve 8x−2 = 8
Solution:
In order to be able to solve this one, we first need to recall that square roots are the same as
one-half powers, and convert the radical to exponential form. Then we can solve the equation:
8x−2 =8
8x−2=81/2
x−2=21

8. Solve 2x = −4
Think about it: What power on the positive number ‘2’ could possibly yield
a negative number? A number can never go from positive to negative by taking powers; weI
can never turn a positive two into a negative anything, four or otherwise, by multiplying two
by itself, regardless of the number of times we do the multiplication. Exponentiation simply
does not work that way. So, the answer here is no solution

SUMMARY
Dear Student Teacher,
We have learned that an index is a small number that tells us how many times a term has been
multiplied by itself.
We have also learned that:
• am × an = am+n.
• (am)×n = amn.
• am ÷ an = am-n.
• a0 = 1
• 1/a4 = a−4
• a1/2 = √a
We have also learned that under indicial equations, if the base numbers of any equation are
equal, then the power are equal & vice versa. The two main types are linear and quadratics
forms.
Kindly get more examples on these rules and practice to make yourself perfect.

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UNIT 4 SECTION 5 TEACHING PRIME POWER FACTORIZATION
INTRODUCTION
Prime factorization is a process of factoring a number in terms of prime numbers i.e. the factors
will be prime numbers. Here, all the concepts of prime factors and prime factorization methods
have been explained which will help the students understand how to find the prime factors of a
number easily. The simplest algorithm to find the prime factors of a number is to keep on dividing
the original number by prime factors until we get the remainder equal to 1. For example, prime
factorizing the number 30 we get, 30/2 = 15, 15/3 = 5, 5/5 = 1. Since we received the remainder, it
cannot be further factorized. Therefore, 30 = 2 x 3 x 5, where 2,3 and 5 are prime factors. The first
few prime numbers are 2, 3, 5, 7, 11, 13, 17, 19 and so on. These prime numbers when multiplied
with any natural numbers produce composite numbers.
In this section, let us discuss the definition of prime factorization, different methods to find the
prime factors of a number and solve some practical problems.

LEARNING OUTCOMES AND THEIR INDICATORS

Demonstrate awareness of • Reflect and show how student-teachers’
socio-cultural issues in mathematics history influences their views
teaching and learning of learning prime factorisation.
Prime Factorisation • Identify appropriate TLMs for teaching
(knowledge) (NTS, 2f). topics in prime factorisation.
• Make connections between prime
factorisation and applying them to solve
real-life problems in HCF and LCM.

Prime Factorisation
Prime numbers are those numbers which have two factors 1 and the number itself. For example,
2, 3, 5, 7, 11, 13, 17, and so on. Thus, prime factorization means factorising the given as the
product of prime factors of that number. For example, Prime factorisation of 20 = 2 × 2 × 5
Note: All the factors in a prime factorisation must be prime.

Methods of Prime Factorization

The most commonly used prime factorization methods are:
• Division Method
• Factor Tree Method

Division Method

215
The steps to calculate the prime factors of a number are similar to the process of finding the
factors of a large number. Follow the below steps to find the prime factors of a number using
the division method:
• Step 1: Divide the given number by the smallest prime number. In this case, the smallest
prime number should divide the number exactly.
• Step 2: Again, divide the quotient by the smallest prime number.
• Step 3: Repeat the process, until the quotient becomes 1.
• Step 4: Finally, multiply all the prime factors

Example
Show a step-by-step process of prime factorization of 460
Solution:
• Step 1: Divide 460 by the least prime number i.e., 2.
• So, 460 ÷ 2 = 230
• Step 2: Again Divide 230 with the least prime number (which is again 2).
• Now, 160 ÷ 2 = 115
• Step 3: Divide again with the least prime number which will be 5.
• So, 115 ÷ 5 = 23
• Step 4: As 23 is a prime number, divide it with itself to get 1.
• Now, the prime factors of 460 will be 22 ×5 × 23

Factor Tree Method

To find the prime factorization of the given number using factor tree method, follow the below
steps:
• Step 1: Consider the given number as the root of the tree
• Step 2: Write down the pair of factors as the branches of a tree
• Step 3: Again, factorize the composite factors, and write down the factors pairs as the
branches
• Step 4: Repeat the step, until to find the prime factors of all the composite factors
In factor tree, the factors of a number are found and then those numbers are further factorized
until we reach the closure.

Example
Find the factors of 60 and 282 using a factor tree method.

Solution:

In the above figure, we can number 60 is first factorized into two numbers i.e. 6 and 10. Again,
6 and 10 is factorized to get the prime factors of 6 and 10, such that; 6 = 2 × 3 and 10 = 2 × 5

216
If we write the prime factors of 60 altogether, then;
Prime factorization of 60 = 6 × 10 = 2 × 3 × 2 × 5
Same is the case for number 282, such as 282 = 2 × 141 = 2 × 3 × 47
So in both cases, a tree structure is formed.

Activity 5.1
1. Find the prime factors of 1240.
Solution:
Steps Prime Factors Product

Step 1: Divide by 2 2 1240 ÷ 2 = 620

Step 2: Divide by 2 2 620 ÷ 2 = 310

Step 3: Divide by 2 2 310 ÷ 2 = 155

Step 4: Divide by 5 5 155 ÷ 5 = 31

Step 4: Divide by 31 31 31 ÷ 31 = 1
∴ The Prime Factors of 1240 will be 23 × 5 × 31.

2. Find the prime factors of 544.

Solution:
Steps Prime Factors Product

Step 1: Divide by 2 2 544 ÷ 2 = 272

Step 2: Divide by 2 2 272 ÷ 2 = 136

Step 3: Divide by 2 2 136 ÷ 2 = 68

Step 4: Divide by 2 2 68 ÷ 2 = 34

Step 4: Divide by 2 2 34 ÷ 2 = 17

Step 4: Divide by 17 17 17 ÷ 17 = 1
Therefore, the prime factors of 544 are 25 x 17.

3. Find the prime factorisation of 284

Solution:
Factors Prime Factors

284 = 142 × 2 2

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 142 = 2 × 71 2, 71
∴ Prime Factorisation of 284 = 2 × 2 × 71

4. Find the prime factorisation of 393

Solution:

Factors Prime Factors

393 = 131 × 3 2, 131

5. Find the prime factorisation of 7084

Solution:
Factors Prime Factors

7084 = 3542 × 2 2

3542 = 1771 × 2 2

1771 = 253 × 7 7

253 = 23 × 11 11, 23
∴ Prime factorisation of 7084 = 2 × 2 × 7 × 11 × 23

6. Find the prime factorisation of 5595

Solution:
Factors Prime Factors

5595 = 1119 × 5 5

1119 = 373 × 3 3, 373

∴ Prime factorisation of 5595 = 3 × 5 × 373

7. Find the prime factorisation of 23356

Solution:
Factors Prime Factors

23356 = 11678 × 2 2

11678 = 5839 × 2 2, 5839

∴ Prime Factorisation of 23356 = 2 × 2 × 5839

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8. Find the prime factorisation of 50034
Solution:
Factors Prime Factors

50034 = 25017 × 2 2

25017 = 8339 × 3 3

8339 = 269 × 31 31, 269

∴ Prime Factorisation of 23356 = 2 × 3 × 31 × 269

9. Find the prime factorisation of 3487

Solution:
Factors Prime Factors

3487 = 317 × 11 11, 317

∴ Prime Factorisation of 23356 = 11 × 317

10. Find the prime factorisation of 18720

Solution:
Factors Prime Factors

18720 = 9360 × 2 2

9360 = 4680 × 2 2

4680 = 2340 × 2 2

2340 = 1170 × 2 2

1170 = 585 × 2 2

585 = 195 × 3 3

195 = 65 × 3 3

65 = 13 × 5 5, 13
∴ Prime Factorisation of 23356 = 2 × 2 × 2 × 2 × 2 × 3 × 3 × 5 × 13 = 25 × 32 × 5 × 13

11. Express 1080 as the product of prime factors.

Solution:

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Thus, 1080 = 23 × 33 × 5
Therefore, the prime factorization of 1080 is 23 × 33 × 5

HCF and LCM Using Prime Factorization

To find the Highest Common Factor (HCF) and the Least Common Multiple (LCM) of two
numbers, we use the prime factorization method. For this, we first do the prime factorization
of both the numbers.
• HCF is the product of the smallest power of each common prime factor.
• LCM is the product of the greatest power of each common prime factor.

Activity 5.2
1. What is the HCF and LCM of 850 and 680?
Solution:
We will first do the prime factorization of both the numbers.
The prime factorization of 850 is: 850 = 21 × 52 × 171
The prime factorization of 680 is: 680 = 23 × 51 × 171

Observing this, we can see that the common prime factors of 850 and 680 with the smallest
powers are 21, 51 and 171, and the common prime factors with the highest powers are 23, 52,
171
HCF is the product of the common prime factors with the smallest powers. Hence, HCF of
(850, 680) = 21 × 51 × 171 = 170

LCM is the product of the common prime factors with the highest powers. Hence, LCM of
(850, 680) = 23 × 52 × 171 = 3400
Thus, HCF of (850, 680) = 170, LCM of (850, 680) = 3400

2. Find the lowest common multiple of 48 and 72 using prime factorization.

Solution:

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The LCM or lowest common multiple of any 2 numbers is the product of the greatest power of
the common prime factors. Hence, LCM (48, 72) = 24 × 32 = 144
Therefore, LCM (48, 72) = 24 × 32 = 144

3. Show the prime factorization of 40 using the division method and the factor tree method.
Solution:
Let us use the division method and the factor tree method to prove that the prime factorization
of 40 will always remain the same.

Therefore, this shows that by any method of factorization, the prime factorization remains the
same. The prime factorization for a number is unique.

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Activity 5.2
1. Find the highest common factor of 34, 42 and 58.
Solution:
Prime factorisation of 34 = 2 × 17
Prime factorisation of 42 = 2 × 3 × 7
Prime factorisation of 58 = 2 × 29
The highest common factor of 34, 42, and 58 is 2.
2. Find the lowest common multiple of 45, 75, and 125.
Solution:
Prime factorisation of 45 = 3 × 3 × 5
Prime factorisation of 75 = 3 × 5 × 5
Prime factorisation of 125 = 5 × 5 × 5
Lowest common multiple of 45, 65 and 125 = 3 × 3 × 5 × 5 × 5 = 1125.

3. Find highest common factor (HCF) of 14 and 8 by using prime factorization method.
Solution:
14 = 1 × 2 × 7.
8 = 1 × 2 × 2 × 2.
Common factor of 8 and 14 = 1 and 2.
H.C.F. is the product of lowest powers of factors common to all numbers.
Highest common factor of 8 and 14 = 2.

Find highest common factor (HCF) of 9 and 27 by using prime factorization method.
Solution:
9 = 1 × 3 × 3.
27 = 1 × 3 × 3 × 3
Common factor of 9 and 27 = 1, 3 and 3
Highest common factor of 9 and 27 = 3 × 3 = 9
4. Find highest common factor (HCF) of 6 and 16 by using prime factorization method.
Solution:
6=1×2×3
16 = 1 × 2 × 2 × 2 × 2
Common factor of 6 and 16 = 2
Highest common factor of 6 and 16 = 2

5. Find highest common factor (HCF) of 18 and 24 by using prime factorization method.
Solution:
18 = 1 × 2 × 3 × 3
24 = 1 × 2 × 2 × 2 × 3
Common factor of 18 and 24 = 1, 2, 3
Highest common factor of 18 and 24 = 2 × 3 = 6

6. Find highest common factor (HCF) of 12 and 56 by using prime factorization method.
Solution:
12 = 1 × 2 × 2 × 3
56 = 1 × 2 × 2 × 2 × 7
Common factor of 12 and 56 = 1, 2, 2
Highest common factor of 12 and 56 = 2 × 2 = 4

6. Find the HCF of 108 and 132 by prime factorization method.

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Solution:
108 = 2 × 2 × 3 × 3 × 3
132 = 2 × 2 × 3 × 11
Thus, the HCF is 2 × 2 × 3 = 12

Activity 5.3
1. List the common prime factors of 256 and 156.
Solution:
Prime factorisation of 256 = 2 × 2 × 2 × 2 × 2 × 2 × 2 × 2
Prime factorisation of 156 = 2 × 2 × 3 × 13
The common prime factor of 256 and 156 is 2.

2. List the common factors of 152 and 76.

Solution:
Prime factorisation of 152 = 2 × 2 × 2 × 19
Prime factorisation of 76 = 2 × 2 × 19
The common prime factors of 152 and 76 are 2 and 19.

3. Find the least common multiple (L.C.M) of 9 and 15 by using prime factorization method.
Solution
Step I: Resolving each given number into its prime factors.
9 = 3 × 3 = 3².
15 = 3 × 5.
Step II: The product of all the factors with highest powers.
= 32 × 5 = 3 × 3 × 5 = 45.
Step III: The required least common multiple (L.C.M) of 9 and 15 = 45.

4. What is the least common multiple (L.C.M) of 16 and 28 by using prime factorization
method?
Solution:
Step I: Resolving each given number into its prime factors.
16 = 2 × 2 × 2 × 2 = 24.
28 = 2 × 2 × 7 = 22 × 7.
Step II: The product of all the factors with highest powers.
= 24 × 7 = 2 × 2 × 2 × 2 ×7 = 112.
Step III: The required least common multiple (L.C.M) of 16 and 28 = 112.

SUMMARY
Dear Student Teacher,
In this section, we have learned that:
• Prime numbers are those numbers which have two factors 1 and the number itself.
• Prime factorization means factorising the given as the product of prime factors of that
number.
• The most commonly used prime factorization methods are Division Method and Factor
Tree Method
• The HCF is the product of the smallest power of each common prime factor and the
LCM is the product of the greatest power of each common prime factor.
Have you made any new discoveries of prime factorization? Congratulations!

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UNIT 4 SECTION 6: LOGARITHMS AND ITS APPLICATIONS
INTRODUCTION
Logarithms appear in all sorts of calculations in engineering and science, business and
economics. Before the days of calculators, they were used to assist in the process of
multiplication by replacing the operation of multiplication by addition. Similarly, they enabled
the operation of division to be replaced by subtraction. They remain important in other ways,
one of which is that they provide the underlying theory of the logarithm function. This has
applications in many fields, for example, the decibel scale in acoustics. In order to master the
techniques explained here it is vital that you do plenty of practice exercises so that they become
second nature. After going through this section, we should be able to explain what is meant by
a logarithm, state and use the laws of logarithms and solve simple equations requiring the use
of logarithms.

LEARNING OUTCOMES AND THEIR INDICATORS

Demonstrate value as well • Both tutors and student-teachers do individual
as respect equity and reflection on their knowledge of logarithms.
inclusivity as well as core • Identify and reflect on core skills applied in
skills in logarithm logarithms in the mathematics classroom.
classroom (knowledge) • Appreciate the contributions of, and support
(NTS, 2f) colleagues in logarithms.
• Cooperate with colleagues in carrying out
problems in logarithms.

The Concept of Logarithms

The logarithmic function is an inverse of the exponential function. It is defined as:
y=logax, if and only if x=ay; for x>0, a>0, and a≠1.
Natural logarithmic function: The log function with base e is called natural logarithmic function
and is denoted by loge or f(x) = logex

Laws of Logarithms
The logarithmic expressions can be written in different ways but under certain laws called laws
of logarithms. These laws can be applied on any base, but during a calculation, the same base
is used.

1. The Product Rule/Law

The first law of logarithms state that the sum of two logarithms is equal to the product of the
logarithms. The first law is represented as; ⟹ log A + log B = log AB
Examples:
1. log25 + log24 = log2(5 × 4) = log220
2. log106 + log10 3 = log10(6 x 3) = log1018
3. logx + log y = log (x * y) = logxy
4. log4x + logx = log(4x * x) = log4x2

2. The Quotient Rule Law

Subtraction of two logarithms A and B is equal to dividing the logarithms.
⟹ log A − log B = log (A/B)
Examples:
1. log106 – log103 = log10 (6/3) = log102
2. log 2 4x – log 2 x = log 2 (4x/x) = log24

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3. The Power Rule Law
⟹ log A n = n log A
Examples:
1. log1053 = 3log105
2. 2log x = log x2
3. log(4x)3 = 3 log (4x)
4. 5lnx2 = lnx (2 *5) = ln x10

4. Change of Base Rule Law

⟹ log b x = (log a x) / (log a b)
Example:
log 416 = (log 16) / (log 4).

Rules of Logarithms
Following rules needed to be remembered while playing with logarithms:
1. Given that an= b ⇔ log a b = n, the logarithm of the number b is only defined for positive
real numbers.
⟹ a > 0 (a ≠ 1), an > 0.
The logarithm of a positive real number can be negative, zero or positive.
Examples
1. 32= 9 ⇔ log 3 9 = 2
2. 54= 625 ⇔ log 5 625 = 4
3. 70= 1 ⇔ log 7 1 = 0
4. 2-3= 1/8 ⇔ log 2 (1/8) = -3
5. 10-2= 0.01 ⇔ log 1001 = -2
6. 26= 64 ⇔ log 2 64 = 6
7. 3– 4= 1/34 = 1/81 ⇔ log 3 1/81 = -4
8. 10-2= 1/100 = 0.01 ⇔ log 1001 = -2

2. Logarithmic values of a given number are different for different bases.

Examples
1. log 9 81 ≠ log 3 81
2. log 2 16 ≠ log 4 16

3. Logarithms to the base of 10 are referred to as common logarithms. When a logarithm is

written without a subscript base, we assume the base to be 10.
Examples
1. log 21 = log 10
2. log 0.05 = log 10 05

4. Logarithm to the base ‘e’ is called natural logarithms. The constant e is approximated as
2.7183. Natural logarithms are expressed as ln x, which is the same as log e

5. The logarithmic value of a negative number is imaginary.

The logarithm of 1 to any finite non-zero base is zero.
0
a =1 ⟹ log a 1 = 0.
Example:
70 = 1 ⇔ log 7 1 = 0

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6. The logarithm of any positive number to the same base is equal to 1.
a1=a ⟹ log a a=1.
Examples
1. log 10 10 = 1
2. log 2 2 = 1
3. Given that, x = log aM then a log a M = a

Solving Logarithmic Equations

Sometimes, the bases on both sides of an exponential equation may not be the same (or) cannot
be made the same. We solve the exponential equations using logarithms when the bases are not
the same on both sides of the equation. For example, 5x = 3 neither has the same bases on both
sides nor the bases can be made the same. In such cases, we can do one of the following things.
Convert the exponential equation into the logarithmic form using the formula bx = a ⇔ logba
= x and solve for the variable.
Apply logarithm (log) on both sides of the equation and solve for the variable. In this case, we
will have to use a property of logarithm, log am = m log a.
We will solve the equation 5x = 3 in each of these methods.
Method 1: We will convert 5x = 3 into logarithmic form. Then we get,
log53 = x
Using the change of base property, x = (log 3) / (log 5)

Method 2: We will apply log on both sides of 5x = 3. Then we get, log 5x = log 3. Using the
property log am = m log a on the left side of the equation, we get, x log 5 = log 3. Dividing both
sides by log 5,
x = (log 3) / (log 5)

Activity 6.1
1. Solve the exponential equation 73x + 7 = 490.
Solution:
490 cannot be written as a power of 7. So we cannot make the bases to be the same here. So
we solve this exponential equation using logarithms.
Apply log on both sides of the given equation,
log 73x + 7 = log 490
Using a property of logarithms, logam = mloga. Using this,
(3x + 7) log 7 = log 490 ... (1)
Here, 490 = 49 × 10 = 72 × 10.
So, log 490 = log (72 × 10) = log 72 + log 10 (because log (mn) = log m + log n)
= 2 log 7 + 1 (because log am = m log a and log 10 = 1)
Substituting this in (1),
(3x + 7) log 7 = 2 log 7 + 1
Dividing both sides by log 7,
3x + 7 = (2 log 7 + 1) / (log 7)
3x + 7 = 2 + (1 / log 7)
Subtracting 7 from both sides,
3x = -5 + (1 / log 7)
Dividing both sides by 3,
x = -5/3 + (1 / (3 log 7))
The solution of the given exponential equation is x = -5/3 + (1 / (3 log 7)).

2. Solve log 2 (5x + 7) = 5

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Solution
Rewrite the equation to exponential form
logs 2 (5x + 7) = 5 ⇒ 2 5 = 5x + 7
⇒ 32 = 5x + 7
⇒ 5x = 32 – 7
5x = 25
Divide both sides by 5 to get
x=5

3. Solve for x in log (5x -11) = 2

Solution
Since the base of this equation is not given, we therefore assume the base of 10.
Now change the write the logarithm in exponential form.
⇒ 102 = 5x – 11
⇒ 100 = 5x -11
111= 5x
111/5 = x
Hence, x = 111/5 is the answer.

4. Solve log 10 (2x + 1) = 3

Solution
Rewrite the equation in exponential form
log10 (2x + 1) = 3n⇒ 2x + 1 = 103
⇒ 2x + 1 = 1000
2x = 999
On dividing both sides by 2, we get; x = 499.5

5. Evaluate ln(4x -1) = 3

Solution
Rewrite the equation in exponential form as;
ln(4x -1) = 3 ⇒ 4x – 3 =e3
But as you know, e = 2.718281828
4x – 3 = (2.718281828)3 = 20.085537
x = 5.271384

6. Solve the logarithmic equation log 2 (x +1) – log 2 (x – 4) = 3

Solution
First simplify the logarithms by applying the quotient rule as shown below.
log 2 (x +1) – log 2 (x – 4) = 3 ⇒ log 2 [(x + 1)/ (x – 4)] = 3
Now, rewrite the equation in exponential form
⇒2 3 = [(x + 1)/ (x – 4)]
⇒ 8 = [(x + 1)/ (x – 4)]
Cross multiply the equation
⇒ [(x + 1) = 8(x – 4)]
⇒ x + 1 = 8x -32
7x = 33 …… (Collecting the like terms)
x = 33/7

7. Solve for x if log 4 (x) + log 4 (x -12) = 3

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Solution
Simplify the logarithm by using the product rule as follows;
log 4 (x) + log 4 (x -12) = 3 ⇒ log 4 [(x) (x – 12)] = 3
⇒ log 4 (x2 – 12x) = 3
Convert the equation in exponential form.
⇒ 43 = x2 – 12x
⇒ 64 = x2 – 12x
Since this is a quadratic equation, we therefore solve by factoring.
x2 -12x – 64 ⇒ (x + 4) (x – 16) = 0
x = -4 or 16
When x = -4 is substituted in the original equation, we get a negative answer which is
imaginary. Therefore, 16 is the only acceptable solution.

8. Solve log 6 (2x – 4) + log 6 (4) = log 6 (40)

Solution
First, simplify the logarithms.
log 6 (2x – 4) + log 6 (4) = log 6 (40) ⇒ log 6 [4(2x – 4)] = log 6 (40)
Now drop the logarithms
⇒ [4(2x – 4)] = (40)
⇒ 8x – 16 = 40
⇒ 8x = 40 + 16 or 8x= 56 or x = 7
9. Solve the logarithmic equation: log 7 (x – 2) + log 7 (x + 3) = log 7 14
Solution
Simplify the equation by applying the product rule.
Log 7 [(x – 2) (x + 3)] = log 7 14
Drop the logarithms.
⇒ [(x – 2) (x + 3)] = 14
⇒ x 2 – x – 6 = 14
⇒ x 2 – x – 20 = 0
⇒ (x + 4) (x – 5) = 0
x = -4 or x = 5
when x = -5 and x = 5 are substituted in the original equation, they give a negative and positive
argument respectively. Therefore, x = 5 is the only acceptable solution.

10. Solve log 3 x + log 3 (x + 3) = log 3 (2x + 6)

Solution
Given the equation; log 3 (x2 + 3x) = log 3 (2x + 6), drop the logarithms to get;
⇒ x2 + 3x = 2x + 6
⇒ x2 + 3x – 2x – 6 = 0
x2 + x – 6 = 0……………… (Quadratic equation)
Factor the quadratic equation to get;
(x – 2) (x + 3) = 0
x = 2 and x = -3
By verifying both values of x, we get x = 2 to be the correct answer.

11. Solve log5(30x – 10) – 2 = log5(x + 6)

Solution
log 5 (30x – 10) – 2 = log 5 (x + 6)
This equation can be rewritten as ⇒ log 5 (30x – 10) – log 5 (x + 6) = 2
Simplify the logarithms, log 5 [(30x – 10)/ (x + 6)] = 2

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Rewrite logarithm in exponential form.
⇒ 52 = [(30x – 10)/ (x + 6)]
⇒ 25 = [(30x – 10)/ (x + 6)]
On cross multiplying, we get;
⇒ 30x – 10 = 25 (x + 6)
⇒ 30x – 10 = 25x + 150
⇒ 30x – 25x = 150 + 10
⇒ 5x = 160
x = 32

Activity 6.2
1. Evaluate the expression, log28 + log24
Solution
Applying the product rule law, we get;
log2 8 + log24 = log2(8 x 4) = log232
Rewrite 32 in exponential form to get the value of its exponent.
32 = 25
Therefore, 5 is the correct answer

2. Evaluate log3162 – log32

Solution
This is a subtraction expression; therefore, we apply the quotient rule law.
log3162 – log32 = log3(162/2) = log381
Write the argument in exponential form
81 = 34
Hence, the answer is 4.

3. Expand the logarithmic expression log3(27x2y5)

Solution
log3(27x2y5) = log327 + log3x2 + log3y5 = log3(9) + log3(3) + 2log3x + 5log3y
But log 3 9 = 3
Substitute to get = 3 + log 3 (3) + 2log3 x + 5log3y

4. Calculate the value of log√264.

Solution
⟹ log√264 = log√2 (2)6
⟹ log√264 = 6log√2(2)
⟹ log√264 = 6log√2(√2)2
⟹ log√264= 6 * 2log√2(√2)
⟹ log√264 = 12 * 2(1)
⟹ log√264 = 12

5. Solve for x if log0.1(0.0001) = x

Solution
⟹ log0.1(0.0001) = log0.1(0.1)4
⟹ log0.1(0.0001) = 4log0.10.1
⟹ log0.1(0.0001) = 4(1)
⟹ log0.1(0.0001) = 4

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Therefore, x = 4.

6. Find the value of x given, 2logx = 4log3

Solution
2logx = 4log3
Divide each side by 2.
⟹ log x = (4log3) / 2
⟹ log x = 2log3
⟹ log x = log32
⟹ log x = log9
x=9

7. Evaluate log2(5x + 6) = 5
Solution
Rewrite the equation in exponential form
25 = 5x + 6
Simplify.
32 = 5x + 6
Subtract both sides of the equation by 6
32 – 6 = 5x + 6 – 6
26 = 5x or x = 26/5
8. Solve logx +log(x−1) = log(3x + 12)
Solution
⇒ log [x (x − 1)] = log (3x + 12)
Drop the logarithms to get; ⇒ [x (x − 1)] = (3x + 12)
Apply the distributive property to remove brackets.
⇒ x2 – x = 3x + 12
⇒ x2 – x – 3x – 12 = 0
⇒ x2 – 4x – 12 = 0
⇒ (x−6) (x+2) = 0
⇒x = − 2, x= 6
Since argument of a logarithm cannot be negative, then the correct answer is x = 6.

9. Evaluate ln32 – ln(2x) = ln4x

Solution
ln[32/(2x)] = ln4x
Drop the natural logs.
[32/ (2x)] = 4x
32/ (2x) = 4x.
Cross multiply.
32 = (2x)4x
32 = 8x2
Divide both sides by 8 to get;
x2 = 4
x = – 2, 2
Since, we cannot have the logarithm of a negative number, then x = 2.

Activity 6.3
1. Express 53 = 125 in logarithm form.
Solution:

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53 = 125
As we know,
ab = c ⇒ logac=b
Therefore; Log5125 = 3

2. Express log101 = 0 in exponential form.

Solution:
Given, log101 = 0
By the rule, we know;
logac=b ⇒ ab = c
Hence, 100 = 1

3. Find the log of 32 to the base 4.

Solution:
log432 = x
4x = 32
(22)x = 2x2x2x2x2
22x = 25
2x=5
x=5/2
Therefore, log432 =5/2
4. Find x if log5(x-7)=1.
Solution:
Given, log5(x-7)=1
Using logarithm rules, we can write;
51 = x-7
5 = x-7
x=5+7
x=12

5. If logam=n, express an-1 in terms of a and m.

Solution:
logam=n
an=m
an/a=m/a
an-1=m/a

6. Solve for x if log(x-1)+log(x+1)=log21

Solution:
log(x-1)+log(x+1)=log21
log(x-1)+log(x+1)=0
log[(x-1)(x+1)]=0
Since, log 1 = 0
(x-1)(x+1) = 1
x2-1=1
x2=2
x=± √2
Since, log of negative number is not defined.
Therefore, x=√2

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7. Express log(75/16)-2log(5/9)+log(32/243) in terms of log 2 and log 3.
Solution:
log(75/16)-2log(5/9)+log(32/243)
Since, nlogam=logamn
⇒log(75/16)-log(5/9)2+log(32/243)
⇒log(75/16)-log(25/81)+log(32/243)
Since, logam-logan=loga(m/n)
⇒log[(75/16)÷(25/81)]+log(32/243)
⇒log[(75/16)×(81/25)]+log(32/243)
⇒log(243/16)+log(32/243)
Since, logam+logan=logamn
⇒log(32/16)
⇒log2

8. Express 2logx+3logy=log a in logarithm free form.

Solution:
2logx+3logy=log a
logx2+logy3=log a [By logarithm rule: logab = b log a]
log(x2y3)=log a [By logarithm rule: log a + log b = log (ab) ]
x2y3 = a [If logma = logmb, then a = b]

UNIT SUMMARY
Dear Student Teacher,
In this unit, we learned the following sections:
Continue to explore more on the above lessons to equip your knowledge and competencies in
teaching and assessing JHS mathematics.
Thank you.

SELF ASSESSMENT QUESTIONS

1. Evaluate log464 + log416 and log314−2log35
2. Evaluate 2log35 + log340 – 3log310
3. Condense log24 + log25
4. Expand log3(xy3/√z)
5. Condense the expression 5lnx + 13ln(x3+ 5) – 1/2ln(x + 1)
6. Simplify loga28 – loga 4 as a single logarithm
7. Solve for the value of log58 + 5(1/1000)
8. Solve for x in the logarithm 3log52 = 2log5X
9. Rewrite log12 + log5 as a single logarithm

10. Solve:
(a) 3(22x + 3) – 5(2x+2) – 156 = 0
(b ) 92x+1 = (81 x-2/3x)

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UNIT 5 TEACHING RIGID MOTIONS
INTRODUCTION
1. Teaching Coordinate Number plane
2. Teaching scale drawing
3. Enlargement with given scale factor
4. Teaching translation
5. Teaching rotations through given angles of rotation about the origin
6. Teaching rotations through given angles of rotation about a given point

UNIT 5: SECTION 1: TEACHING COORDINATE NUMBER PLANE

INTRODUCTION
Dear student teacher, welcome to the first section, of unit 5. After completing this section, you
will be able to identify and analyze fundamental ideas underlying the concept of teaching
number plane on your graph sheet.

LEARNING OUTCOMES LEARNING INDICATORS

233
 • Demonstrate in-depth knowledge • Identify and analyze fundamental ideas
of the key mathematical concepts underlying the concept of teaching number plane
and content at the JHS level (NTS, on your graph sheet.
2c). •

• Make connections between

various areas of geometry and apply
geometry to real life situations.
(NTS, 2c; 3j).
• Use manipulatives and other
TLRs including ICT in a variety of
ways in teaching geometric
concepts. (NTS, 3j)

What is a Coordinate Number Plane?

A coordinate number plane is a two-dimensional plane formed by the intersection of two
number lines. One of these number lines is a horizontal number line called the x-axis and the
other number line is a vertical number line called the y-axis. These two number lines intersect
each other perpendicularly and form the coordinate plane that looks like this:

234
The plane is called two-dimensional because anywhere on this plane where you can put your
finger, the location of that point will need two things– its distance on the x-axis and its distance
on the y-axis.
The left and the bottom part of the plane have negative x-axis and negative y-axis for negative
integers. The point where the number lines intersect is called the origin.
A coordinate plane is a tool used for graphing points, lines, and other objects. It functions like
a map that follows directions from one point to another.
Elements of the Coordinate Plane

Quadrants
The two number lines divide the coordinate plane into 4 regions. These regions are called
Quadrants. The quadrants are denoted by roman numerals and each of these quadrants have
their own properties.
Quadrant I: The upper right Quadrant is the first Quadrant denoted as Quadrant I. In this
quadrant, the x-axis and the y-axis both have positive numbers.
Quadrant II: The upper left Quadrant is the second Quadrant denoted as Quadrant II. In this
quadrant, the x-axis has its negative numbers and the y-axis has positive numbers.
Quadrant III: The bottom left Quadrant is the third Quadrant denoted as Quadrant III. In this
quadrant, both the x-axis and the y-axis have negative numbers.
Quadrant IV: The bottom right Quadrant is the fourth Quadrant denoted as Quadrant IV. In
this quadrant, the x-axis has positive numbers and the y-axis has negative numbers.

235
Coordinates of a Point
Every point on the coordinate plane is expressed in the form of the ordered pair (x,y) where x
and y are numbers that denote the position of the point with respect to the x-axis and the y-axis
respectively.
A coordinate is an address, which helps to locate a point in space. For a two-dimensional space,
the coordinates of a point are (x, y).
The two important terms are.
1. Abscissa: It is the x value in the point (x, y), and is the distance of this point along the x-
axis, from the origin
2. Ordinate: It is the y value in the point (x, y)., and is the perpendicular distance of the point
from the x-axis, which is parallel to the y-axis.
The coordinates of a point are useful to perform numerous operations of finding distance,
midpoint, the slope of a line, equation of a line.

Plotting Points on a Cartesian Plane

A Cartesian plane (named after French mathematician Rene Descartes, who formalized its use
in mathematics) is defined by two perpendicular number lines: the x-axis, which is horizontal,
and the y-axis, which is vertical. Using these axes, we can describe any point in the plane using
an ordered pair of numbers.
The Cartesian plane extends infinitely in all directions. To show this, mathematics textbooks
usually put arrows at the ends of the axes in their drawings.
The location of a point in the plane is given by its coordinates, a pair of numbers enclosed in
parentheses: (x,y). The first number x gives the point's horizontal position and the second
number y gives its vertical position. All positions are measured relative to a “central” point
called the origin, whose coordinates are (0, 0). For example, the point (5, 2) is 5 units to the
right of the origin and 2 units up, as shown in the figure. Negative coordinate numbers tell us
to go left or down. See the other points in the figure for examples.

236
Plotting Points
You are now familiar with plotting points on a Cartesian plane .
Let us consider the graph.

What is the distance between the points X and Y?

First, identify the coordinates of X and Y. The coordinates of X are (1,−3) and that
of Y are (5,−3). That is, the two points have the same yy -coordinates. So, the distance between
the two points is the absolute value of the difference between their xx -coordinates. That
is, | 5−1 |=4.
Now, consider the points S and T. The coordinates of S are (−4,6) and that of T are (−4,1).
That is, the two points have the same x-coordinates. So, the distance between the two points is
the absolute value of the difference between their y -coordinates. That is, | 6−1 |=5| .
Example 1:
The three points marked are the vertices of a rectangle. Find the fourth vertex.

237
The points A and B have the same x -coordinates, so the side AB is a vertical line. Also, the
points B and C have the same y-coordinates and the side BC is a horizontal line. Opposite sides
of a rectangle are congruent. The fourth vertex, say D, will have the same xx -coordinate
as C and the length AB units away from C.
Also, D will have the same y-coordinate as A and the length BC units away from A. That is,
the vertex D will have the coordinates (6,4).

Example 2:
The graph shows some places near Isha's home.

a) How far is the sports complex from her home?

b) What is the distance between her home and her swimming pool?
c) How far is the school from the dance academy?
First, let us identify the coordinates of the points that represent each landmark.

238
a) The sports complex and Isha’s home have the same x-coordinates. So, the distance between
them is the absolute value of the difference between the y –coordinates, | −4−3 |=| −7 |=7|
Therefore, the sports complex is 7 units away from her home.
b) The home and the swimming pool have the same yy -coordinates. So, the distance between
them is the absolute value of the difference between the xx –coordinates, | 2−(−2) |=| 4 |.
Therefore, the distance between her home and the swimming pool is 4 units.
c) The school and the dance academy have the same y -coordinates. So, the distance between
them is the absolute value of the difference between the x –coordinates, | 1−(−5) |=| 6
So, the distance between the school and the dance academy is 66 units.

Example 3:
The streets of Tiffenville are laid out in a square grid with square city blocks. Joseph and Nisha
both start out at the intersection of Idly Street and Puttu Avenue. Joseph walks 4 blocks north,
then 55 blocks west. Meanwhile Nisha walks 6 blocks south, then 2 blocks east, then 10 blocks
north.
If the intersection of Idly Street and Puttu Avenue is considered as the origin, find the
coordinates corresponding to Joseph's location.
How far is Joseph away from Nisha?
Solution:
First, let us consider the paths followed by Joseph and Nisha.

The coordinates of the place where Joseph stands are (−5,4) and that of Nisha are (2,4).
The locations of Joseph and Nisha have the same yy -coordinates. So, the distance between
them is the absolute value of the difference between the xx -coordinates.
| (2)−(−5) |=| 7 |=7.
Therefore, Joseph is 7 blocks away from Nisha.

239
Activity 1.1
Solved Examples
1. In which quadrants of the coordinate plane do the following points lie?
• A (–2, 4)
• B (2.5, 3.5)
• C (4, –2.2)
• D (6.5, 1)
Solution:
• Point A lies in the second quadrant.
• Points B and D lie in the first quadrant.
• Point C lies in the fourth quadrant.

2. Which of the following points lie on the y-axis? Explain your answer.
(i) (0, 3)
(ii) (5, 0)
(iii) (–2, 0)
(iv) (0, –2)
(v) (–1, 3)
Solution:
(i) and (iv) lie on the y-axis as the x-coordinate is zero in these points.

3. You are at (−4, 3). Move 5 units right and 2 units up. Write the coordinates of point where
you reach.
Solution:
• Moving 5 units to right will reach on −4 + 5 = 1 on x-axis.
• Moving 2 units up will reach on 3 + 2 = 5 on y-axis.
• So coordinates of point where we reached is (1, 5).

4. What is the coordinates of point lying on origin?

Solution:
Since point is on origin the coordinates of the point is (0, 0).

SUMMARY
We have learned that:
• A coordinate number plane is a two-dimensional plane formed by the intersection of
two number lines.
• The two number lines divide the coordinate plane into 4 regions. These regions are
called Quadrants. The quadrants are denoted by roman numerals and each of these
quadrants have their own properties
• The location of a point in the plane is given by its coordinates, a pair of numbers
enclosed in parentheses: (x, y). The first number x gives the point's horizontal position
and the second number y gives its vertical position.

240
UNIT 3: SECTION 2: TEACHING SCALE DRAWING
INTRODUCTION
Dear student teachers, welcome to section 2of this unit 5. After completing this section, you
will be able to Scale and plot points on your graph sheet.

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge •
of the key mathematical concepts
and content at the JHS level (NTS,
2c).
• Make connections between
various areas of geometry and apply
geometry to real life situations.
(NTS, 2c; 3j).
• Use manipulatives and other TLRs
including ICT in a variety of ways in
teaching geometric concepts. (NTS,
3j)

Understanding your Graph Sheet

Before plotting points on the graph sheet, you will need to understand the grids on the sheet.
The graph sheet consists of thick lines which are 2cm in length. The 2cm is divided into 10
units with faint lines. Half of the 2cm is the 1cm line which is divided into 5 units.

241
Scaling the graph sheet
The unit on the graph sheet is divided into scales. For example, a scale of 1cm to 1 unit on the
y-axis and 2cm to 30 units on the x-axis can be illustrated as below.

Form the figure above, on the y-axis every 1cm have been mark with a number. Starting at
zero, the we increase the values with 1 unit, thus, 1, 2,3,… Also, on the x- axis every 2 cm
have been marked with a number, starting at zero we mark every 2 cm with 30 units, thus, 30,
60, 90, 120…

We can locate point that are not indicated such on the graph sheet.

Example 3.1: locate

a. 1.6 on y-axis
b. -2.8 on y-axis
c. 48 on x axis
d. (18, -1.2)
Solution
a. 1.6 on y-axis
From the graph, y-axis is in a scale of 1cm to 1 unit. 1 cm has been divided into 5 with faint
lines. Therefore, we need to divide the 1 unit by 5
1
= 0.2
5
This means that each faint line on the y-axis represents 0.2 units as in the figure below. 1.6 on
y-axis is indicated in the figure.

242
b. -2.8 on y-axis
Now the we know that each faint line on the y-axis is 0.2 units, we can locate – 2.8 as in the
figure below

c. 48 on x axis
From the graph, x-axis is in a scale of 2cm to 30 unit. 2cm has been divided into 10 with faint
lines. Therefore, we need to divide the 30 unit by 10
30
=3
10
This means that each faint line on the x-axis represents 3 units as in the figure below.48 on x-
axis is indicated in the figure.

d. (18, -1.2)
The point (18, -1.2) can be located as in the figure below.

243
Activity 2.1

Locate the point below on the graph sheets using a suitable scale
a) 1.5 on y-axis
b) -2.9 on y-axis
c) 4 on x-axis
d) (18, -1.2)

SUMMARY
We have learned that;
• Before plotting points on the graph sheet, you will need to understand the grids on the
sheet.
• The graph sheet consists of thick lines which are 2cm in length.
• The 2cm is divided into 10 units with faint lines.
• Half of the 2cm is the 1cm line which is divided into 5 units.
• Scaling the graph sheet: The unit on the graph sheet is divided into scales

244
UNIT 5: SECTION 3: ENLARGEMENT WITH GIVEN SCALE FACTOR
INTRODUCTION:
Dear student teacher, welcome to section 3, of unit 5. After completing this section, you will
be able to find enlargement with given scale factor on your graph sheet.

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge of •
concepts based on enlargement with given
scale factor on your graph sheet found in the
JHS mathematics curriculum (NTS,2c)
• Demonstrate value as well as •
respect for equity and inclusion in the
mathematics classroom.
• Use manipulatives and other TLMs
including ICT in a variety of ways in teaching
geometric concepts. (NTS,3j)

What is transformation?
When a shape moves from its original position to a new position it has gone undergone a
transformation.

What is rigid motion?

245
When a shape is moved from its original position to a new position and there is no change in
the shapes original size, it is called rigid motion. Translation, reflection and rotation are
examples of rigid motion. However, enlargement and reduction are not rigid motion since after
transforming the original shape change in size.

Enlargement and Reduction from the origin

A plane figure on the x-y plane can be enlarged or reduced in size from the origin by
multiplying it points by a scale factor. If the point 𝑃(𝑥, 𝑦) is enlarge or reduced from the origin
by a scale factor 𝑘, we multiply point 𝑃 by 𝑘 to get the image. That is
𝑥 𝑥 𝑘𝑥
(𝑦) → 𝑘 (𝑦) = ( )
𝑘𝑦
Note that if 𝑘 is an integer then the image is an enlargement of the object. It 𝑘 is a fraction then
the image is a reduction of the original object

Example 3.1: Using a scale of 2cm to 1 unit on both axis on a graph sheet mark −5 ≤ 𝑥 ≤ 5
and −6 ≤ 𝑦 ≤ 6
1 1
a. DrawᐃPQT such that 𝑃 (1, 2) 𝑄 (2 2 , 3) and 𝑇(2, 1)

b. Find the image of ᐃPQT under the enlargement with a scale factor 2 such that,
𝑃 → 𝑃1 , 𝑄 → 𝑄1 𝑎𝑛𝑑 𝑇 → 𝑇1
Solution
a. Plot the x and y axis on a graph sheet using the scale 2cm to 1 unit on the x-axis
1 1
and the y-axis. Plot the point 𝑃 (1, 2) 𝑄 (2 2 , 3) and 𝑇 (2, 1) and join the points to form a

triangle.

b.
1
𝑃 (1, )
2
1
2
𝑃1 → 2 (1) = ( )
1
2
𝑷𝟏 (𝟐, 𝟏)

246
 1
𝑄 (2 , 3)
2
1
5
𝑄1 → 2 (2 2) = ( )
6
3
𝑸𝟏 (𝟓, 𝟔)

𝑇 (2, 1)
2 4
𝑇1 → 2 ( ) = ( )
1 2
𝑻𝟏 (𝟒, 𝟐)
Plot the points P1, Q1 and T1 and join them to form triangle P1Q1T1

Note that the enlargement is from the origin O(0,0)

Enlargement and Reduction from any point (a, b)

When the point (x, y) is enlarged from the point (a, b) with a scale factor k, the image of the
point can be found by the following steps:
a. Subtract the point (a, b) from the point to be enlarged (x, y)
𝑥−𝑎
(𝑦 − 𝑏)

b. Apply the rule for enlargement.

𝑥 𝑥
(𝑦) → 𝑘 (𝑦)

Hence
𝑥−𝑎 𝑥−𝑎 𝑘(𝑥 − 𝑎)
(𝑦 − 𝑏) → 𝑘 (𝑦 − 𝑏) = ( )
𝑘(𝑦 − 𝑏)
c. Finally, we add the result in b. to the point of rotation (a, b) to get the image
𝑘(𝑥 − 𝑎) + 𝑎
( )
𝑘(𝑦 − 𝑏) + 𝑏

247
Example 3.2: Using a scale of 2cm to 2unit on both axes on a graph sheet mark −10 ≤ 𝑥 ≤
10 and −12 ≤ 𝑦 ≤ 12
a) Drawᐃ𝐴𝐵𝐶 such that 𝐴(1,2) 𝐵 (3, 4)𝑎𝑛𝑑 𝐶(4, 1)
b) Find the image 𝐴1 𝐵1 𝐶1 under the enlargement with a scale factor 2 from the point (-
1,2) such that,
𝐴 → 𝐴1 , 𝐵 → 𝐵1 𝑎𝑛𝑑 𝐶 → 𝐶1
Solution
a. Plot the x and y axis on a graph sheet using the scale 2cm to 2 units and plot
the points 𝐴(1,2) 𝐵 (3, 4)𝑎𝑛𝑑 𝐶(4, 1). Join the points to form a triangle.
b.
𝐴(1,2)
(−1) 2
𝐴1 → (1 − ) = ( ) [Subtract the point of enlargement from point A]
2−2 0

2 4
𝐴1 → 2 ( ) = ( ) [Apply the rule for enlargement to the result]
0 0
4 + (−1) 3
𝐴1 → ( ) = ( ) [Finally add the point of enlargement.]
0+2 2
𝐴1 (3,2)

𝐵(3,4)
(−1) 4
𝐵1 → (3 − ) = ( )[Subtract the point of enlargement from point B]
4−2 2

4 8
𝐵1 → 2 ( ) = ( )[Apply the rule for enlargement to the result]
2 4
8 + (−1) 7
𝐵1 → ( ) = ( )[Finally add the point of enlargement.]
4+2 6
𝐵1 (7,6)

𝐶(4,1)
(−1) 5
𝐶1 → (4 − ) = ( ) [Subtract the point of enlargement from point C]
1−2 −1

5 10
𝐶1 → 2 ( ) = ( )[Apply the rule for enlargement to the result]
−1 −2
10 + (−1) 9
𝐶1 → ( ) = ( )[Finally add the point of enlargement.]
−2 + 2 0
248
 𝐶1 (9,0)

Plot the points A1, B1 and C1 and join them to form triangle A1B1C1

Activity 3.1

Using a scale of 2cm to 2unit on both axes on a graph sheet mark −10 ≤ 𝑥 ≤ 10 and −12 ≤
𝑦 ≤ 12
Drawᐃ𝐴𝐵𝐶 such that 𝐴(−2,2) 𝐵 (−1, −4)𝑎𝑛𝑑 𝐶(−5, −6)
a. Find the image 𝐴1 𝐵1 𝐶1 under the enlargement with a scale factor 2 from the
point (-1,3) such that,
𝐴 → 𝐴1 , 𝐵 → 𝐵1 𝑎𝑛𝑑 𝐶 → 𝐶1

SUMMARY
We have learned that:
• When a shape moves from its original position to a new position it has undergone a
transformation.
• When a shape is moved from its original position to a new position and there is no
change in the shapes original size, it is called rigid motion.
• Translation, reflection and rotation are examples of rigid motion.
• However, enlargement and reduction are not rigid motion since after transforming the
original shape change in size.
• A plane figure on the x-y plane can be enlarged or reduced in size from the origin by
multiplying it points by a scale factor. If the point 𝑃(𝑥, 𝑦) is enlarge or reduced from
the origin by a scale factor 𝑘, we multiply point 𝑃 by 𝑘 to get the image. That is
𝑥 𝑥 𝑘𝑥
(𝑦) → 𝑘 (𝑦) = ( )
𝑘𝑦

• Note that if 𝑘 is an integer then the image is an enlargement of the object. It 𝑘 is a

fraction then the image is a reduction of the original object.

249
 • When the point (x, y) is enlarged from the point (a, b) with a scale factor k, the image
of the point can be found by the following steps:
d. Subtract the point (a, b) from the point to be enlarged (x, y)
𝑥−𝑎
(𝑦 − 𝑏)
e. Apply the rule for enlargement.
𝑥 𝑥
(𝑦) → 𝑘 (𝑦)
Hence
𝑥−𝑎 𝑥−𝑎 𝑘(𝑥 − 𝑎)
(𝑦 − 𝑏) → 𝑘 (𝑦 − 𝑏) = ( )
𝑘(𝑦 − 𝑏)
f. Finally we add the result in b. to the point of rotation (a, b) to get the image
𝑘(𝑥 − 𝑎) + 𝑎
( )
𝑘(𝑦 − 𝑏) + 𝑏

250
UNIT 5: SECTION 4: TEACHING TRANSLATION
INTRODUCTION:

Dear student teacher, welcome to section 4, of unit 5. After completing this section, you will
be able to learn more about teaching translation.

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge of • Identify fundamental and analyse
concepts based on teaching translation on ideas underlying the teaching translation on
your graph sheet found in the JHS your graph sheet
mathematics curriculum (NTS,2c) •
• Demonstrate value as well as respect for •
equity and inclusion in the mathematics
classroom.
• Use manipulatives and other TLMs
including ICT in a variety of ways in
teaching geometric concepts. (NTS,3j)

What is Translation?
If a plane figure moves in a straight line from one point to another. We say that the figure has
translated. For example, if push a chair to a different location, it is translation. Note the plane
figure or the object that has been translated does not change in size or angle. To translate a
plane figure in the x-y plane, we need a translation vector. For example, the translation vector

251
 3
( ) implies that the plane figure will move 3 units on the x-axis (horizontally) and 5 units of
5
the y-axis (vertically).

Translation of a point
𝑎
Given a point 𝑃(𝑥, 𝑦) and a translation vector ( ) to find the new position of the point
𝑏
(image of the point) we add the translation vector to the original point P.
𝒙 𝒂 𝒙+𝒂
Thus: 𝑷(𝒙, 𝒚) → (𝒚) + ( ) = (𝒚 + 𝒂)
𝒃

1 3
Example 3.3: Find the image A1 B1 C1 and D1 of the points 𝐴(4,5), 𝐵(−2, −1), 𝐶(− 2 , 4)
3
and D(−4,8) under the translation vector( ).
−2
Solution
𝐴(4,5)
4 3 4+3 7
𝐴(4,5) → ( ) + ( ) = ( )=( )
5 −2 5 + −2 3
Hence 𝐴1 (7,3)
𝐵(−2, −1)
−2 3 −2 + 3 1
𝐵(−2, −1) → ( ) + ( ) = ( )=( )
−1 −2 −1 + −2 −3
Hence 𝐵1 (1, −3)
1 3
𝐶(− , )
2 4
1 1 1
1 3 − − +3 2
3
𝐶 (− , ) → ( 2) + ( ) = ( 2 )=( 2 )
2 4 3 −2 3 1
+ −2 −1
4 4 4
1 1
Hence 𝐶1 (2 2 , −1 4)
D(−4,8)
−4 3 −4 + 3 −1
𝐷(−4,8) → ( ) + ( ) = ( )=( )
8 −2 8 + −2 6
Hence 𝐷1 (−1,6)

Example 3.4: 𝑃1 (5,2) and 𝑄1 (−3, 6) are the images of the point P and Q under the
−1
translation vector( ). Find the point P and Q
4
Solution
Let the point 𝑃 be 𝑃(𝑥, 𝑦) therefore
𝑥 −1 𝑥 + −1 5
𝑃(𝑥, 𝑦) → (𝑦) + ( ) = ( ) = 𝑃1 ( )
4 𝑦+ 4 2
𝑥−1 5
( )=( )
𝑦+ 4 2
𝑥−1=5⇒𝑥 =6

252
 𝑦 + 4 = 2 ⇒ 𝑦 = −2
Therefore 𝑃(𝑥, 𝑦) = 𝑃(6, −2)

Let the point 𝑄 be 𝑄(𝑥, 𝑦) therefore

𝑥 −1 𝑥 + −1 −3
𝑄(𝑥, 𝑦) → (𝑦) + ( ) = ( ) = 𝑄1 ( )
4 𝑦+ 4 6
𝑥−1 −3
( )=( )
𝑦+ 4 6
𝑥 − 1 = −3 ⇒ 𝑥 = −2
𝑦+4=6⇒𝑦 =2
Therefore 𝑄(𝑥, 𝑦) = 𝑄(−2, 2)

Example 3.5: If 𝐴1 (6, −4) is the image of 𝐴 (−3, −4) by a translation vector v. find
a) The translation vector v
b) The coordinate of B which maps to the point 𝐵1 (1,2)
c) The image𝐶1 of the point 𝐶(−6 − 2)
Solution
a. The translation vector v
𝑎
Let the translation vector v be 𝑣 = ( )
𝑏
Hence
−3 𝑎 6
𝐴 ( ) + 𝑣 ( ) = 𝐴1 ( )
−4 𝑏 −4
−3 + 𝑎 6
( )= ( )
−4 + 𝑏 −4
−3 + 𝑎 = 6 ⇒ 𝑎 = 9
−4 + 𝑏 = −4 ⇒ 𝑏 = 0
𝑎 9
Thus 𝑣 = ( ) = 𝑣 ( )
𝑏 0

b. The coordinate of B which maps to the point 𝐵1 (1,2)

Let the point B be 𝐵(𝑥, 𝑦)
Hence
𝑥 9 1
𝐵 (𝑦) + 𝑣 ( ) = 𝐵1 ( )
0 2
𝑥+9 1
( )= ( )
𝑦+0 2
𝑥 + 9 = 1 ⇒ 𝑥 = −8
𝑦+0=2⇒𝑦 =2

𝑥 −8
Thus 𝐵 (𝑦) = 𝐵 = ( )
2

c. The image 𝐶1 of the point 𝐶(−6 − 2)

−6 9
𝐶1 = 𝐶 ( ) + 𝑣 ( )
−2 0

253
 3
𝐶1 = ( )
−2
𝐶1 (3, −2)
Example 3.6: Using a scale of 2cm to 1unit on both axis on a graph sheet mark and−5 ≤
𝑥 ≤ 5 𝑎𝑛𝑑 − 6 ≤ 𝑦 ≤ 6
a. Draw ᐃ 𝐴𝐵𝐶 such that 𝐴(−1,2), 𝐵 (−4, 4) 𝑎𝑛𝑑 𝐶 (−3, −4).
2
b. Draw the image ofᐃ𝐴𝐵𝐶 under the translation vector ( ) such that 𝐴 →
1
𝐴1 , 𝐵 → 𝐵1 𝑎𝑛𝑑 𝐶 → 𝐶1

Solution
a. Plot the x and y axis and locate the points
𝐴(−1,2), 𝐵 (−4, 4) 𝑎𝑛𝑑 𝐶 (−3, −4). Joint Point A, B and C with a straight line to form a
triangle
2
b. Using a translation vector ( )
1
−1 2
𝐴1 = 𝐴 ( ) + ( )
2 1
1
𝐴1 = ( )
3
𝐴1 (1,3)

−4 2
𝐵1 = 𝐵 ( ) + ( )
4 1
−2
𝐵1 = ( )
5
𝐵1 (−2,5)

−3 2
𝐶1 = 𝐶 ( )+( )
−4 1
−1
𝐶1 = ( )
−3
𝐶1 (−1, −3)
Plot the points𝐴1 , 𝐵1 , 𝑎𝑛𝑑 𝐶1 , join them to get the image of ᐃ𝐴𝐵𝐶

254
Activity 4.1

Using a scale of 2cm to 1unit on both axis on a graph sheet mark and−5 ≤ 𝑥 ≤ 5
𝑎𝑛𝑑 − 7 ≤ 𝑦 ≤ 7
I. Draw ᐃ 𝐴𝐵𝐶 such that 𝐴(1,3), 𝐵 (4, −4) 𝑎𝑛𝑑 𝐶 (0, −5).
−1
II. Draw the image ofᐃ𝐴𝐵𝐶 under the translation vector ( ) such that
−2
𝐴 → 𝐴1 , 𝐵 → 𝐵1 𝑎𝑛𝑑 𝐶 → 𝐶1

SUMMARY
We have learned that:
• Translation is when a point moves in a straight line using
𝑎
a translation vector ( )
𝑏
• The image of the point P is given by
𝒙 𝒂 𝒙+𝒂
𝑷(𝒙, 𝒚) → (𝒚) + ( ) = (𝒚 + 𝒂)
𝒃

255
UNIT 5: SECTION 5: TEACHING ROTATIONS THROUGH GIVEN ANGLES OF
ROTATION ABOUT THE ORIGIN
INTRODUCTION:
Dear student teacher, welcome to section 5, of unit 5. After completing this section, you will
be able to learn more about teaching rotations through given angles of rotation about the
origin

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge of • Identify fundamental and analyse
concepts based on teaching rotations ideas underlying the teaching rotations
through given angles of rotation about the through given angles of rotation about the
origin found in the JHS mathematics origin on your graph sheet
curriculum (NTS,2c) •
• Demonstrate value as well as respect •
for equity and inclusion in the mathematics
classroom.
• Use manipulatives and other TLMs
including ICT in a variety of ways in
teaching geometric concepts. (NTS,3j)

What is Rotation?
Rotation is a translation around a fixed point in the x-y plane. Rotation can be done in an Anti-
Clockwise or Clockwise direction

256
Rotation through 90° anticlockwise or 270° clockwise about the origin O
When the point (x, y) is rotated through 90° anticlockwise about the origin O, the image is (-
y, x) that is:
𝑥 −𝑦
(𝑦) → ( )
𝑥
In the rule above, we interchange the points and negate y
Example 14 .12: Find the image A’ of the points A (-3, -4) when it is rotated through 90°
anticlockwise about the origin O
Solution
−3
𝐴 ( ) → 𝐴′ (−(−4)) = 𝐴′(4, −3)
−4 −3
Rotation through 180° anticlockwise or clockwise about the origin O
When the point (x, y) is rotated through 180° anticlockwise or clockwise about the origin O,
the image is (-x, -y) that is:
𝑥 −𝑥
(𝑦) → (−𝑦)
In the rule above, we maintain the points and negate both x and y
Example 14 .13: Find the image P’ of the points P (-5, 8) when it is rotated through 180°
clockwise about the origin O
Solution
−5 −(−5)
𝑃 ( ) → 𝑃′ ( ) = 𝑃′(5, −8)
8 −(8)
Rotation through 270° anticlockwise or 90° clockwise about the origin O
When the point (x, y) is rotated through 270° anticlockwise about the origin O, the image is
(y, -x) that is:
𝑥 𝑦
(𝑦) → ( )
−𝑥
In the rule above, we interchange the points and negate x
Example 14 .14: Find the image Q’ of the points Q (-7, 11) when it is rotated through 270°
anticlockwise about the origin O

Solution
−7 11
𝑄( ) → 𝑄′ ( ) = 𝑄′(11,7)
11 −(−7)
Hint: We can rotate a point by using the origin O. using the construction method.

257
Example 14 .15: Find the image of triangle ABC under the anticlockwise rotation 90° where
A (1, 1), B (3, 1) C (3, 4) such that 𝐴 → 𝐴′ , 𝐵 → 𝐵 ′ 𝑎𝑛𝑑 𝐶 → 𝐶′
Solution
We will use the construction method
1. Plot the point A (1, 1), B (3, 1) and C (3, 4)

2. To rotate point A, draw a horizontal to A and use your protractor to measure angle 90° on
the line OA at point O in anticlockwise direction.

3. Open your compass to point A and construct an arc on the 90° line to get the image of A.

4. Repeat the steps 2 and 3 for points C and B to get their images. Joint the new point to form
a triangle.
Activity 5.1

Using the construction method, find the image of triangle ABC under the anticlockwise
rotation 90° where A (1, 1), B (1, 3), C (4, 3) such that 𝐴 → 𝐴′ , 𝐵 → 𝐵 ′ 𝑎𝑛𝑑 𝐶 → 𝐶′,.

258
Choose a suitable scale for the graph.

SUMMARY
We have learned that:

• Rotation is a translation around a fixed point in the x-y plane. Rotation can be done in an
Anti-Clockwise or Clockwise direction
• Rotation through 90° anticlockwise or 270° clockwise about the origin O
When the point (x, y) is rotated through 90° anticlockwise about the origin O, the
𝑥 −𝑦
image is (-y, x) that is: (𝑦) → ( ). In the rule above, we interchange the points and
𝑥
negate y.
• Rotation through 180° anticlockwise or clockwise about the origin O
When the point (x, y) is rotated through 180° anticlockwise or clockwise about the
𝑥 −𝑥
origin O, the image is (-x, -y) that is:(𝑦) → (−𝑦). In the rule above, we maintain the
points and negate both x and y.
• Rotation through 270° anticlockwise or 90° clockwise about the origin O
When the point (x, y) is rotated through 270° anticlockwise about the origin O, the
𝑥 𝑦
image is (y, -x) that is:(𝑦) → ( ). In the rule above, we interchange the points and
−𝑥
negate x
• We can rotate a point by using the origin O, using the construction method.

259
UNIT 5: SECTION 6: TEACHING ROTATIONS THROUGH GIVEN ANGLES OF
ROTATION ABOUT A GIVEN POINT
INTRODUCTION
Dear student teacher, welcome to section 6, of unit 5. After completing this section, you will
be able to learn more about teaching rotations through given angles of rotation about a given
point.

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge of Identify fundamental and analyse ideas
concepts based on teaching rotations underlying the teaching rotations through
through given angles of rotation about a given angles of rotation about a given
given point found in the JHS mathematics pointon your graph sheet
curriculum (NTS,2c) •
• Demonstrate value as well as respect •
for equity and inclusion in the mathematics
classroom.
•

Rotation about the point (a, b) other than the origin O

When the point (x, y) is rotated through 90° anti-clockwise about the point (a, b),
a. We subtract the point (a, b) from the point to be rotated (x, y)
𝑥−𝑎
(𝑦 − 𝑏)
b. We then apply the rule for rotation 90° anticlockwise.
𝑥 −𝑦
(𝑦) → ( )
𝑥
Hence
𝑥−𝑎
(𝑦 − 𝑏) → (−(𝑦 − 𝑏))
𝑥−𝑎

260
c. Finally, we add the result in b. to the point of rotation (a, b) to get the image
−(𝑦 − 𝑏) + 𝑎
( )
(𝑥 − 𝑎) + 𝑏
Example 14 .15: Find the image R’ of the points R (4, 4) when it is rotated through 180°
clockwise about the point (1, 2)
Solution
R (4, 4) is rotated about the point (1, 2)
Subtract the centre of rotation (1, 2) from R (4, 4)
4−1 3
( )=( )
4−2 2
Applying the rule for rotation 180° clockwise
𝑥 −𝑥
(𝑦) → (−𝑦)
3 −3
( )→( )
2 −2
Add the centre of rotation to the result
−3 + 1 −2
( )=( )
−2 + 2 0
𝑅(4,4) → 𝑅′(−2,0) This result is illustrated in the figure below.

HINT: We can rotate a point by using construction method. In Example14.14 we can find the
image of R(4,4) through a clockwise rotation of 180° at the point (1,2) by the following steps:
a. Locate the point R(4, 4) and (1,2) on the graph sheet and join the points with a straight line

b. Measure 180° at the point of rotation in the clockwise direction and extend the line.

261
c. Step at the turning point, open your compass to point R and construct an arc to meet the
180° line.

HINT: We can rotate a point by using construction method. In Example14.14 we can find
the image of R(4,4) through a clockwise rotation of 180° at the point (1,2) by the following
steps:
a. Locate the point R(4, 4) and (1,2) on the graph sheet and join the points with a straight line

b. Measure 180° at the point of rotation in the clockwise direction and extend the line.

262
c. Step at the turning point, open your compass to point R and construct an arc to meet the
180° line.

Activity 6.1: Think pair share

Find the image Q’ of the points Q (5, 4) when it is rotated through 180° clockwise about the
point (1, 3). Use the construction method.

SUMMARY
Dear student teacher, we have learned that:
• Rotation about the point (a, b) other than the origin O is given by the follow steps:
1. We subtract the point (a, b) from the point to be rotated (x, y)
𝑥−𝑎
(𝑦 − 𝑏)
2. We then apply the rule for rotation 90° anticlockwise.
𝑥 −𝑦
(𝑦) → ( )
𝑥
Hence
𝑥−𝑎
(𝑦 − 𝑏) → (−(𝑦 − 𝑏))
𝑥−𝑎
3. Finally, we add the result in b. to the point of rotation (a, b) to get the image
−(𝑦 − 𝑏) + 𝑎
( )
(𝑥 − 𝑎) + 𝑏

263
UNIT 6 TEACHING VECTORS
UNIT INTRODUCTION
• Concept of vectors
• Components of vectors
• Operations of vectors
• Magnitude and directions of vectors
• Concept of bearing and back bearings
• Applications of vectors and bearings

264
UNIT 6: SECTION 1: CONCEPT OF VECTORS

Introduction

Dear student-teacher,

Welcome to another section 1 of unit 6. You will be introduced to the concept of vectors.

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge • Identify and analyze fundamental ideas underlying
of the key mathematical concepts the concept of vectors.
and content at the JHS level (NTS, •
2c).
• Make connections between various
areas of geometry and apply
geometry to real life situations.
(NTS, 2c; 3j).
• Use manipulatives and other TLRs
including ICT in a variety of ways in
teaching geometric concepts. (NTS,
3j)

What is vector?
A vector is a quantity that has magnitude and direction. Examples of vectors include velocity,
displacement and moment. A vector has initial and a terminal point. The direction of a vector

265
is usual represented with an arrow. For example, the vector ⃗⃗⃗⃗⃗
𝐴𝐵 indicates that the direction is
from A to B. thus the initial point is A and the terminal point is B

What is a Scalar?

A scalar quantity is a quantity with only magnitude but no direction. Examples of scalar
quantities include distance, mass, speed and time. Scalars are usually constants.

How are vectors represented?

Vectors are represented in three ways:

𝑥
1. Column or component form. Example (𝑦)

2. Magnitude and direction (Bearing) form. Example (5km, 120°)

3. Cartesian form, I and j. Example (2i +4j); (i-2j), etc.

Note that we can change column vectors to bearing and bearings to column vector (refer to
chapter 6 for more on bearings)

We can represent vector graphically by plotting them on the x-y plane.

⃗⃗⃗⃗⃗ = ( 2
Example 6.1: Plot the bearing 𝐴𝐵 ) on the x-y plane.
−3
Solution

Zero vectors
0
A vector is a Zero vector if it components are all zero. The is 𝑂 = ( ). The magnitude of a
0
zero vector is zero.

Inverse vectors

⃗⃗⃗⃗⃗ is the vector 𝑄𝑃

The inverse of the vector 𝑃𝑄 ⃗⃗⃗⃗⃗ which moves in the opposite direction.

266
 𝑥 𝑥 −𝑥
If the vector ⃗⃗⃗⃗⃗
𝑃𝑄 = (𝑦) then ⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ = − ( ) = ( )
𝑄𝑃 = −𝑄𝑃 𝑦 −𝑦

⃗⃗⃗⃗⃗ = ( 5 ⃗⃗⃗⃗⃗
Example 6.2: Given that𝐴𝐵 ). Find 𝐵𝐴
−8
Solution
⃗⃗⃗⃗⃗ = −𝐴𝐵
𝐵𝐴 ⃗⃗⃗⃗⃗

⃗⃗⃗⃗⃗ 5
𝐵𝐴 = − ( )
−8
⃗⃗⃗⃗⃗ −5
𝐵𝐴 = ( )
8

Activity 1.1

2 ⃗⃗⃗⃗⃗ −1
1. If ⃗⃗⃗⃗⃗
𝑃𝑄 = ( ) , 𝑅𝑄 = ( ) find ⃗⃗⃗⃗⃗
𝑃𝑅
4 5
3 3 1 −1
A. ( ) B. ( ) C. ( ) D.( )
9 −1 −1 1
Solution
Since we are given ⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ ,
𝑃𝑄 and 𝑅𝑄
⃗⃗⃗⃗⃗
𝑃𝑅 = ⃗⃗⃗⃗⃗
𝑃𝑄 + 𝑄𝑅 ⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ = −𝑅𝑄
𝑄𝑅 ⃗⃗⃗⃗⃗ = − (−1) = ( 1 )
5 −5
⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗
𝑃𝑅 = 𝑃𝑄 + 𝑄𝑅 ⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ 2 1 3
𝑃𝑅 = ( ) + ( ) = ( )
4 −5 −1
𝟑
Answer: B. ( )
−𝟏

SUMMARY

In this section, you have learnt that;

• A vector is a quantity that has magnitude and direction. Examples of vectors include
velocity, displacement and moment.
• A vector has initial and a terminal point. The direction of a vector is usual represented
with an arrow.
• A scalar quantity is a quantity with only magnitude but no direction. Examples of scalar
quantities include distance, mass, speed and time.

• Scalars are usually constants.

UNIT 6: SECTION 2: COMPONENTS OF VECTORS

INTRODUCTION

267
Dear student-teacher,

Welcome to section 2 of unit 6. You will be introduced to the components of vectors.

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge Identify and analyze fundamental ideas underlying
of the key mathematical concepts the concept of components of vectors.
and content at the JHS level (NTS,
2c). •

How are vectors represented?

Vectors are represented in three ways:
𝑥
4. Column or component form. Example (𝑦)
5. Magnitude and direction (Bearing) form. Example (5km, 120°)
6. Cartesian form, I and j. Example (2i +4j); (i-2j), etc

Note that we can change column vectors to bearing and bearings to column vector (refer to
chapter 6 for more on bearings)
We can represent vector graphically by plotting them on the x-y plane.
In the coordinate plane, a vector v can be represented as an ordered pair of real numbers, v (a,
b),
where a is the horizontal component of v and b is the vertical component of v.

268
Column/ Component Form of a Vector
If a vectorv is represented in the plan with initial point P (x1, y1) and terminal point Q (x),then
v = 〈x〉.
𝑎
𝑣=( )
𝑏
Vectors in Terms of i and j ( Cartesian form)
The vector v = 〈a, b〉 can be expressed in terms of i and j by v = 〈a, b〉 = ai + bj.

Horizontal and Vertical Components of a Vector

Letv be a vector with magnitude |v| and direction θ. Then v =〈a, b〉 = ai + bj, where

a = |v| cos θ and b = |v| sin θ

We can express
v as v = |v| cos θi + |v| sin θj.

Magnitude and Direction form; (𝑟, θ°)

The vector v, can be expressed in the magnitude and direction form or distance bearing form.
We can express the point v (a, b) in in the magnitude and direction form or distance bearing
form as shown below;

𝑣 = (𝑟, θ°) , where r is the magnitude or the distance and θ° is the direction or bearing of the
given vector.

Dear student teachers, we shall learn in details of the various components of a vector in the
subsequent sections ahead.

Position vectors
If A(x, y) is a point and O (0, 0) is the origin. The vector from the origin O to point A is
called a position vector denoted by ⃗⃗⃗⃗⃗
𝑂𝐴 𝑜𝑟 𝑎

𝒙
⃗⃗⃗⃗⃗⃗ = 𝒂 = ( )
𝑶𝑨 𝒚
⃗⃗⃗⃗⃗ = 𝑏,𝑂𝑋
HINT: 𝑂𝐵 ⃗⃗⃗⃗⃗ = 𝑥,𝑂𝐷
⃗⃗⃗⃗⃗⃗ = 𝑑 and so on.

How to express two points as a vector

Let A(x, y) and B(m, n) be any two points as shown in the figure.

269
Points A and B are position vectors with reference the origin O (0, 0) that is
𝑥
⃗⃗⃗⃗⃗ = 𝑏 = (𝑚)
⃗⃗⃗⃗⃗ = 𝑎 = ( ) and 𝑂𝐵
𝑂𝐴 𝑦 𝑛
⃗⃗⃗⃗⃗ is given by
The vector from point A to point B which is 𝐴𝐵
⃗⃗⃗⃗⃗⃗ = ⃗⃗⃗⃗⃗⃗
𝑨𝑩 𝑶𝑩 − ⃗⃗⃗⃗⃗⃗
𝑶𝑨

⇒ ⃗⃗⃗⃗⃗⃗
𝑨𝑩 = 𝒃 − 𝒂
⃗⃗⃗⃗⃗ = 𝑂𝑌
HINT: The vectors𝑋𝑌 ⃗⃗⃗⃗⃗ − 𝑂𝑋
⃗⃗⃗⃗⃗ ,𝑃𝑄
⃗⃗⃗⃗⃗ = 𝑂𝑄
⃗⃗⃗⃗⃗⃗ − 𝑂𝑃
⃗⃗⃗⃗⃗ , and so on.
Example 6.6: Given the points P (-2, 5) and Q (5, 6). Find the vector 𝑃𝑄 ⃗⃗⃗⃗⃗

Solution

⃗⃗⃗⃗⃗ = ( −2
𝑃 (−2, 5) ⇒ 𝑂𝑃 )
5
⃗⃗⃗⃗⃗⃗ = (5)
𝑄(5, 6) ⇒ 𝑂𝑄
6
⃗⃗⃗⃗⃗ = 𝑂𝑄
Hence 𝑃𝑄 ⃗⃗⃗⃗⃗⃗ − 𝑂𝑃
⃗⃗⃗⃗⃗

⃗⃗⃗⃗⃗ = (5) − (−2)

𝑃𝑄
6 5

⃗⃗⃗⃗⃗ 5 − (−2)
𝑃𝑄 = ( )
6−5
7
𝑃⃗ = ( )
1
⃗⃗⃗⃗⃗ = (1).
Example 6.7: Given the points B (-10, 12) and the vector𝐴𝐵
8
Find (i)point A(ii) BA
Solution
⃗⃗⃗⃗⃗ = 𝑂𝐵
i. 𝐴𝐵 ⃗⃗⃗⃗⃗ − 𝑂𝐴
⃗⃗⃗⃗⃗

⃗⃗⃗⃗⃗ = ( −10 ⃗⃗⃗⃗⃗ 1

𝐵 (−10, 12) = 𝑂𝐵 ),𝐴𝐵 = ( ).
12 8
Hence
⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ − ⃗⃗⃗⃗⃗
𝐴𝐵 = 𝑂𝐵 𝑂𝐴
⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ − ⃗⃗⃗⃗⃗
𝑂𝐴 = 𝑂𝐵 𝐴𝐵

⃗⃗⃗⃗⃗ −10 1
𝑂𝐴 = ( )−( )
12 8

270
 ⃗⃗⃗⃗⃗ −10 − 1
𝑂𝐴 = ( )
12 − 8
⃗⃗⃗⃗⃗ −11
𝑂𝐴 = ( )
4
⃗⃗⃗⃗⃗ = −𝐴𝐵
ii. 𝐵𝐴 ⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ = − (1)
𝐵𝐴
8
⃗⃗⃗⃗⃗ −1
𝐵𝐴 = ( )
−8
Resultant vectors (Triangle law of vectors)

If the point A, B and C are the vertices of a triangle, then the vectors

⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ = ⃗⃗⃗⃗⃗

𝐴𝐵 + 𝐵𝐶 𝐴𝐶
HINT: Note that the end point of the first vector should always be the same as the starting
point of the second vector before we can add the two vectors as in the figure below.

The following vectors will result from the sum of the following vectors.
⃗⃗⃗⃗⃗ = 𝑃𝑩
𝑎. 𝑃𝑄 ⃗⃗⃗⃗⃗ + 𝑩𝑄
⃗⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ = 𝑋𝑴
𝑏. 𝑋𝑌 ⃗⃗⃗⃗⃗⃗⃗ + ⃗⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗⃗⃗ = 𝑀𝑶
𝑴𝑌 𝑐. 𝑀𝑁 ⃗⃗⃗⃗⃗⃗⃗ + 𝑶𝑁
⃗⃗⃗⃗⃗⃗ 𝑑. 𝐺𝐻
⃗⃗⃗⃗⃗⃗ = 𝐺𝑫
⃗⃗⃗⃗⃗⃗ + 𝑫𝐻
⃗⃗⃗⃗⃗⃗

⃗⃗⃗⃗⃗ = ( −2 ⃗⃗⃗⃗⃗ = (3). Find 𝑃𝑅

⃗⃗⃗⃗⃗
Example 6.8: If 𝑃𝑄 ) and𝑅𝑄
5 8
Solution

We have to identify the common point in the give vector ⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ which is point 𝑄
𝑃𝑄 and 𝑅𝑄

Therefore, ⃗⃗⃗⃗⃗
𝑃𝑅 can be written using the common point𝑄 as
⃗⃗⃗⃗⃗
𝑃𝑅 = ⃗⃗⃗⃗⃗⃗
𝑃𝑸 + ⃗⃗⃗⃗⃗⃗
𝑸𝑅

⃗⃗⃗⃗⃗ = (−2)
𝑃𝑄
5
⃗⃗⃗⃗⃗ = (3) Hence, 𝑄𝑅
𝑅𝑄 ⃗⃗⃗⃗⃗ = − (3)[Negative vectors]
⃗⃗⃗⃗⃗ = −𝑅𝑄
8 8
⃗⃗⃗⃗⃗ = (−3)
𝑄𝑅
−8
⃗⃗⃗⃗⃗ = 𝑃𝑸
𝑃𝑅 ⃗⃗⃗⃗⃗⃗ + 𝑸𝑅
⃗⃗⃗⃗⃗⃗ ⇒ 𝑃𝑅⃗⃗⃗⃗⃗ = (−2) + (−3)
5 −8

271
 ⃗⃗⃗⃗⃗ −2 + (−3)
𝑃𝑅 = ( )
5 + (−8)

⃗⃗⃗⃗⃗ −5
𝑃𝑅 = ( )
−3
12 ⃗⃗⃗⃗⃗ = (13). Find ⃗⃗⃗⃗⃗
Example 6.9: If ⃗⃗⃗⃗⃗
𝑂𝑋 = ( ) and𝑂𝑌 𝑌𝑋
−7 9
Solution
Using the common point O,
⃗⃗⃗⃗⃗
𝑌𝑋 = ⃗⃗⃗⃗⃗
𝑌𝑂 + ⃗⃗⃗⃗⃗
𝑂𝑋

⃗⃗⃗⃗⃗ 13 ⃗⃗⃗⃗⃗ = (−13)

𝑂𝑌 = ( ) ⇒ ⃗⃗⃗⃗⃗𝑌𝑂 = −𝑂𝑌
9 −9
⃗⃗⃗⃗⃗ −13
𝑌𝑂 = ( )
−9
⃗⃗⃗⃗⃗ 12
𝑂𝑋 = ( )
−7
⃗⃗⃗⃗⃗
𝑌𝑋 = ⃗⃗⃗⃗⃗
𝑌𝑂 + ⃗⃗⃗⃗⃗
𝑂𝑋
−13 12
⇒ ⃗⃗⃗⃗⃗
𝑌𝑋 = ( )+( )
−9 −7
⃗⃗⃗⃗⃗ −13 + 12
𝑌𝑋 = ( )
−9 + −7
⃗⃗⃗⃗⃗ −1
𝑌𝑋 = ( )
−16
Equal vectors
Two vectors are equal if they have the same magnitude and direction.
𝑎 𝑐
If the vectors ( ) = ( ) then, 𝑎 = 𝑐 and 𝑏 = 𝑑
𝑏 𝑑
2𝑥 − 1 13
Example 6.10: If 𝑎 = ( ) and𝑏 = ( ), find the value of 𝑥 and 𝑦 given that𝑎 = 𝑏.
3𝑦 + 6 21
2𝑥 − 1 13
If 𝑎 = 𝑏 then ( )=( )
3𝑦 + 6 21
⇒ 2𝑥 − 1 = 13
2𝑥 = 14
𝑥=7
⇒ 3𝑦 + 6 = 21
3𝑦 = 15
𝑦=5
Hence 𝑥 = 7 or 𝑦 = 5

Parallel vectors
When two non-zero vectors are parallel, it means that one is a scalar multiple of the other.
𝑥 𝑥
That is if 𝑎 = (𝑦) 𝑎𝑛𝑑 𝑏 = 𝑘 (𝑦) then the vector 𝑎 is parallel to 𝑏.

6
Example 13.10: Which of the following vectors are parallel to the vector ( )?
8
272
 12 3 18
a. ( ) b. ( ) c. ( )
16 4 16
Solution
12 6
a. if ( ) is parallel to ( ) then
16 8
12 6
( ) = 𝑘( )
16 8
12 6𝑘
( ) = ( ) Hence
16 8𝑘
12 = 6𝑘 ⇒ 𝑘 = 2
16 = 8𝑘 ⇒ 𝑘 = 2
12 6 12 6
Therefore, ( ) = 2 ( ) which means that ( ) is a parallel to ( )
16 8 16 8
3 6
b. if ( ) is parallel to ( ) then
4 8
3 6
( ) = 𝑘( )
4 8
3 6𝑘
( ) = ( ) Hence
4 8𝑘
2 1
3 = 6𝑘 ⇒ 𝑘 =
=
6 2
4 1
4 = 8𝑘 ⇒ 𝑘 = =
8 2
3 1 6 3 6
Therefore, ( ) = 2 ( ) which means that ( ) is a parallel to ( )
4 8 4 8
18 6
c. if ( ) is parallel to ( ) then
16 8
18 6
( ) = 𝑘( )
16 8
18 6𝑘
( ) = ( ) Hence
16 8𝑘
18 = 6𝑘 ⇒ 𝑘 = 3
16 = 8𝑘 ⇒ 𝑘 = 2
18 6
Since 𝑘 = 3 𝑎𝑛𝑑 𝑘 = 2 𝑤ℎ𝑒𝑟𝑒 3 ≠ 2 , this means that ( ) is not parallel to ( )
16 8
Perpendicular vectors
𝑦 −𝑦
The vectors ( ) and ( ) are perpendicular vectors. Note that the scalar product of the
−𝑥 𝑥
𝑘𝑦 −𝑘𝑦
two vectors ( ) and ( ) , where 𝑘 is a positive integer are also perpendicular.
−𝑘𝑥 𝑘𝑥
−2
Example 13 .11: Which of the following vectors are perpendicular to the vector ( )?
4
273
 −2 −4 6
a. () b. ( ) c. ( )
−4 −8 −12
Solution
−2
The vector ( ) 𝑖𝑠 𝑝𝑒𝑟𝑝𝑒𝑛𝑑𝑖𝑐𝑢𝑙𝑎𝑟 𝑡𝑜
4
−2 −4 6
( ) 𝑎𝑛𝑑 ( ) but not ( )
−4 −8 −12
Activity 2.1
𝑥−1 13
1. Given that𝑎 = ( ) and𝑏 = ( ), find the value of 𝑥 and 𝑦 given that𝑎 = 𝑏.
2𝑦 + 6 20

2. Express the vectors u = 3i + 2j and v = -2i + j in the vector component form,

−5
3. convert the vector 𝑢 = ( ) in the i and j form
12
SUMMARY
In this section, you have learnt that;
the end point of the first vector should always be the same as the starting point of the second
vector before we can add the two vectors,

•Two vectors are equal if they have the same magnitude and direction.
𝑎 𝑐
•If the vectors ( ) = ( ) then, 𝑎 = 𝑐 and 𝑏 = 𝑑
𝑏 𝑑
• When two non-zero vectors are parallel, it means that one is a scalar multiple of the
𝑥 𝑥
other. That is if 𝑎 = (𝑦) 𝑎𝑛𝑑 𝑏 = 𝑘 (𝑦) then the vector 𝑎 is parallel to 𝑏.
𝑦 −𝑦
• The vectors ( ) and ( ) are perpendicular vectors. Note that the scalar product of
−𝑥 𝑥
𝑘𝑦 −𝑘𝑦
the two vectors ( ) and ( ) , where 𝑘 is a positive integer are also perpendicular.
−𝑘𝑥 𝑘𝑥
UNIT 6: SECTION 3: OPERATIONS OF VECTORS

INTRODUCTION

Dear student-teacher,

Welcome to another section 3 of unit 6. You will be introduced to the operations of vectors.

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge Identify and analyze fundamental ideas underlying
of the key mathematical concepts the concept of operations of vectors.
and content at the JHS level (NTS,
2c). •

274
Addition and subtraction of vectors
𝑎 𝑐
If 𝑥 = ( ) 𝑎𝑛𝑑 𝑦 = ( ) then
𝑏 𝑑
𝑎+𝑐
a. 𝑥+𝑦 =( )
𝑏+𝑑
𝑎−𝑐
b. 𝑥−𝑦 =( )
𝑏−𝑑
−5 2
Example 6.3: Consider the vectors𝑎 = ( ) 𝑎𝑛𝑑 𝑏 = ( ).
8 5
Find a + b and a - b
Addition
−5 2
𝑎+𝑏 =( )+( )
8 5
−5 + 2
𝑎+𝑏 =( )
8+5
−3
𝑎+𝑏 =( )
13
Subtraction
−5 2
𝑎−𝑏 =( )−( )
8 5
−5 − 2
𝑎−𝑏 =( )
8−5
−7
𝑎−𝑏 =( )
3
Scalar multiplication of vectors

A scalar is a positive or negative constant k that is multiplied with a vector.

𝑎 𝑎 𝑘𝑎
If 𝑥 = ( ) 𝑎𝑛𝑑 𝑘 is a scalar then 𝑘𝑥 = 𝑘 ( ) = ( )
𝑏 𝑏 𝑘𝑏
−5
Example 6.4: Consider the vectors ⃗⃗⃗⃗⃗
𝑅𝑆 = ( ) if we want to multiply it with a scalar 5, we
8
have to multiply the components of the vector by 5 as below.
5 × 𝑅𝑆⃗⃗⃗⃗⃗ = 5 (−5)
8
⃗⃗⃗⃗⃗ = ( 5 × −5
5 × 𝑅𝑆 )
5×8
⃗⃗⃗⃗⃗ = (−25)
5𝑅𝑆
40
1 5
Example 6.5: Given that𝑟 = ( ) 𝑎𝑛𝑑 𝑡 = ( ).
−3 6
Find 6𝑟 − 4𝑡
Solution
1 5
6𝑟 − 4𝑡 ⇒ 6 ( ) − 4 ( )
−3 6
6 20
( )−( )
−18 24
6 −20 −14
( )=( )
−18−24 −42

275
The difference of two vectors u and v is defined by u – v = u + (-v).

Multiplication of a Vector by a Scalar

If a is a real number and v is a vector, then av is a vector of magnitude |a| |v| and has the same
direction as v if a > 0 or the opposite direction as v if a < 0.

Properties of Vectors
Vector Addition
u+v=v+u c(u + v) = cu + cv
u + (v + w) = (u + v) + w (c + d)u = cu + du
u+0=u (cd)u = c(du) = d(cu)
u + (-u) = 0 1u = u

Length of a Vector
cu| = |c| |u| c0 = 0

Multiplication by a Scalar
c(u + v) = cu + cv
(c + d)u = cu + du
(cd)u = c(du) = d(cu)
1u = u
0u = 0
c0 = 0

Activity 3.1

−1 3
1. Consider the vectors 𝑎 = ( ) 𝑎𝑛𝑑 𝑏 = ( ). Find
8 4
I. a+b
II. a–b
III. 2a+b
IV. 3b-a
2 −3
2. Find u – 2v and -3u + 4v for vectors 𝑢 = ( ) and 𝑣 = ( ).
−5 1

SUMMARY
In this section, you have learnt that;
𝑎 𝑐 𝑎+𝑐 𝑎−𝑐
• If 𝑥 = ( ) 𝑎𝑛𝑑 𝑦 = ( ) then 𝑥 + 𝑦 = ( ) 𝑎𝑛𝑑 𝑥 − 𝑦 = ( )
𝑏 𝑑 𝑏+𝑑 𝑏 −𝑑
• A scalar is a positive or negative constant k that is multiplied with a vector.

𝑎 𝑎 𝑘𝑎
• If 𝑥 = ( ) 𝑎𝑛𝑑 𝑘 is a scalar then 𝑘𝑥 = 𝑘 ( ) = ( )
𝑏 𝑏 𝑘𝑏

276
UNIT 6: SECTION 4: MAGNITUDE AND DIRECTIONS OF VECTORS

INTRODUCTION

Dear student-teacher,

Welcome to section 4 of unit 6. You will be introduced to the concept of magnitude and
directions of vectors

LEARNING OUTCOMES LEARNING INDICATORS

• Demonstrate in-depth knowledge Identify and analyze fundamental ideas underlying
of the key mathematical concepts the concept of magnitude and directions of vectors
and content at the JHS level (NTS,
2c). •

Magnitude and direction of column vectors

𝑥
⃗⃗⃗⃗⃗ = ( ) then the magnitude or the length of 𝑃𝑄
If 𝑃𝑄 ⃗⃗⃗⃗⃗ is given by |𝑃𝑄
⃗⃗⃗⃗⃗ | = √𝑥 2 + 𝑦 2 . Note that
𝑦
Pythagoras theorem is used in calculating the length of ⃗⃗⃗⃗⃗𝑃𝑄 as in the figure below.

277
Example 6 .13: Given that A (-1, 10) and B (2, -5).

a) ⃗⃗⃗⃗⃗
Find the length of 𝐴𝐵
Solution
⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ − ⃗⃗⃗⃗⃗
𝐴𝐵 = 𝑂𝐵 𝑂𝐴

⃗⃗⃗⃗⃗ −1
𝑂𝐴 = ( )
10
⃗⃗⃗⃗⃗ = ( 2 )
𝑂𝐵
−5
⃗⃗⃗⃗⃗ 2 −1
𝐴𝐵 = ( ) − ( )
−5 10
⃗⃗⃗⃗⃗ 3
𝐴𝐵 = ( )
−15
⃗⃗⃗⃗⃗ | = √𝑥 2 + 𝑦 2
|𝐴𝐵
⃗⃗⃗⃗⃗ | = √(3)2 + (−15)2
|𝐴𝐵
⃗⃗⃗⃗⃗ | = √234 𝑢𝑛𝑖𝑡𝑠
|𝐴𝐵
⃗⃗⃗⃗⃗ | = 15.30 𝑢𝑛𝑖𝑡𝑠
|𝐴𝐵
⃗⃗⃗⃗⃗ = (4 ⃗⃗⃗⃗⃗ = (4), calculate the magnitude of 𝐵𝐶
⃗⃗⃗⃗⃗
b) If 𝐵𝐴 ) and 𝐴𝐶
−3 9
Solution
⃗⃗⃗⃗⃗ = 𝐵𝐴
𝐵𝐶 ⃗⃗⃗⃗⃗ + 𝐴𝐶
⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ = ( ) + ( ) = (8)
𝐵𝐶
4 4
−3 9 6
⃗⃗⃗⃗⃗ √ 2 2
|𝐵𝐶 | = 8 + 6 = √64 + 36 = √100
⃗⃗⃗⃗⃗ | = 10 𝑢𝑛𝑖𝑡𝑠
|𝐵𝐶
c) Given A(1,3), B(-2,-1) and C(2,3m) where m is a constant , find
(i) |AB|
(ii) ⃗⃗⃗⃗⃗ = ( 4 )
The value of m if 𝐵𝐶
−5
Solution
(i) |𝐴𝐵| = √(𝑥2 − 𝑥1 )2 + (𝑦2 − 𝑦1 )2
|𝐴𝐵| = √(−2 − 1)2 + (−1 − 3)2
|𝐴𝐵| = √(−3)2 + (−4)2
|𝐴𝐵| = √9 + 16 = √25 = 5 𝑢𝑛𝑖𝑡𝑠

⃗⃗⃗⃗⃗ = ( 4 )
(ii) The value of m if 𝐵𝐶
−5
⃗⃗⃗⃗⃗ = 𝑂𝐶
𝐵𝐶 ⃗⃗⃗⃗⃗ − 𝑂𝐵
⃗⃗⃗⃗⃗
2
⃗⃗⃗⃗⃗ = ( ) − ( −2 4
𝐵𝐶 )=( )
3𝑚 −1 3𝑚 + 2
Hence
4 4
( )=( )
3𝑚 + 1 −5
3𝑚 + 1 = −5

278
 3𝑚 = −6
6
𝑚 = − = −2
2

Direction of vectors
The direction of a vector is an angle which measured in a clockwise direction from the
positive y-axis (North). We measure the direction of a vector by plotting it on the x-y co-
ordinate. Then we apply trigonometric ratio to calculate the angle it makes with the y-axis.
Example 6 .14: Calculate the magnitude and direction of the following vectors.
4 3 −4 −7
𝑎 = ( )𝑏 = ( )𝑐 = ( )𝑑 = ( )
5 −5 −2 8
Solution
4
𝑎=( )
5

5 5
tan 𝛼 = ⇒ 𝛼 = tan−1 ( )
4 4
𝛼 = 51.34
Therefore, the direction θ of the vector is 𝜃 = 90 − 51.34
𝜃 = 38.66°
3
𝑏=( )
−5

Note that from the figure even though the y value is negative, we consider it to
be positive for the calculation of the direction since the length of the right-angle triangle
cannot be negative.
5 5
tan 𝛼 = ⇒ 𝛼 = tan−1 ( )
3 3
𝛼 = 59.02
Therefore, the direction θ of the vector is 𝜃 = 90 + 59.02
𝜃 = 149.02°

279
 −4
𝑐=( )
−2

2 2
tan 𝛼 = ⇒ 𝛼 = tan−1 ( )
4 4
𝛼 = 26.57
Therefore, the direction θ of the vector is 𝜃 = 270 − 26.57
𝜃 = 243.43°
−7
𝑑=( )
8

8 8
tan 𝛼 = ⇒ 𝛼 = tan−1 ( )
7 7
𝛼 = 48.81
Therefore, the direction θ of the vector is 𝜃 = 270 + 48.81
𝜃 = 318.81°

Parallelogram law
Parallelogram
In the parallelogram MNOP below, the following vectors are equal:

⃗⃗⃗⃗⃗⃗⃗ = 𝑃𝑂
𝑀𝑁 ⃗⃗⃗⃗⃗ 𝑎𝑛𝑑 𝑀𝑃
⃗⃗⃗⃗⃗⃗ = 𝑁𝑂
⃗⃗⃗⃗⃗⃗
Note that a rectangle, a square and a rhombus are also parallelograms.
Rectangle
In the rectangle EFGH below, the following vectors are equal:

⃗⃗⃗⃗⃗
𝐸𝐹 = ⃗⃗⃗⃗⃗⃗
𝐺𝐻 𝑎𝑛𝑑 ⃗⃗⃗⃗⃗
𝐸𝐺 = ⃗⃗⃗⃗⃗
𝐹𝐻
Square
280
In the square UVWX below, the following vectors are equal:

⃗⃗⃗⃗⃗ = 𝑉𝑊
𝑈𝑉 ⃗⃗⃗⃗⃗⃗⃗ = 𝑊𝑋
⃗⃗⃗⃗⃗⃗⃗ = 𝑈𝑋
⃗⃗⃗⃗⃗
Rhombus
In the rhombus ABCD below, the following vectors are equal:

⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ = ⃗⃗⃗⃗⃗

𝐴𝐵 = 𝐵𝐶 𝐶𝐷 = ⃗⃗⃗⃗⃗
𝐴𝐷
HINT: To prove or show that a given figure is a parallelogram, use the properties of the
figures given above.
⃗⃗⃗⃗⃗ = (2) and 𝐶𝐷
Example 6 .15: In the figure below, BCDE is a parallelogram. If𝐴𝐵 ⃗⃗⃗⃗⃗ = (3).
3 5
⃗⃗⃗⃗⃗
Find 𝐴𝐸

Solution
BCED is a parallelogram, hence
⃗⃗⃗⃗⃗
𝐶𝐷 = ⃗⃗⃗⃗⃗𝐵𝐸 𝑎𝑛𝑑 𝐶𝐵⃗⃗⃗⃗⃗ = ⃗⃗⃗⃗⃗
𝐷𝐸
⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗
𝐴𝐸 = 𝐴𝐵 + 𝐵𝐸 ⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ = (2)and 𝐶𝐷
𝐴𝐵 ⃗⃗⃗⃗⃗ = (3)
⃗⃗⃗⃗⃗ = 𝐵𝐸
3 5
2 3
Hence, ⃗⃗⃗⃗⃗
𝐴𝐸 = ( ) + ( )
3 5
⃗⃗⃗⃗⃗ 5
𝐴𝐸 = ( )
8
Example 6 .16: The figure below is a parallelogram.
Find
i. The value of 𝑥 and 𝑦
⃗⃗⃗⃗ and 𝑅𝑆
ii. The vectors 𝑃𝑆 ⃗⃗⃗⃗⃗
iii. The magnitude of 𝑄𝑅 ⃗⃗⃗⃗⃗

Solution
i. The value of 𝑥 and 𝑦
The points on the parallelogram are position vectors
𝑥
⃗⃗⃗⃗⃗ = (−2) , 𝑂𝑄
⃗⃗⃗⃗⃗ = ( ) , 𝑂𝑃
𝑂𝑆 ⃗⃗⃗⃗⃗⃗ = (2) 𝑎𝑛𝑑 𝑂𝑅
⃗⃗⃗⃗⃗ = (1)
𝑦 1 1 4

281
PQRS is a parallelogram, hence
⃗⃗⃗⃗ = 𝑄𝑅
𝑃𝑆 ⃗⃗⃗⃗⃗ and 𝑃𝑄 ⃗⃗⃗⃗⃗ = 𝑆𝑅 ⃗⃗⃗⃗⃗
⃗⃗⃗⃗ = 𝑂𝑆
𝑃𝑆 ⃗⃗⃗⃗⃗ − 𝑂𝑃⃗⃗⃗⃗⃗
𝑥 −2
⃗⃗⃗⃗
𝑃𝑆 = (𝑦) − ( )
1
⃗⃗⃗⃗ = ( 𝑥 + 2
𝑃𝑆 )
𝑦−1
⃗⃗⃗⃗⃗ = 𝑂𝑅
𝑄𝑅 ⃗⃗⃗⃗⃗ − 𝑂𝑄 ⃗⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ = ( ) − (2)
𝑄𝑅
1
4 1
⃗⃗⃗⃗⃗ −1
𝑄𝑅 = ( )
3
⃗⃗⃗⃗ = 𝑄𝑅
Since 𝑃𝑆 ⃗⃗⃗⃗⃗ , hence
𝑥+2 −1
( )=( )
𝑦−1 3
𝑥 + 2 = −1 ⇒ 𝑥 = −3
𝑦−1=3⇒𝑦 =4
−3
That is ⃗⃗⃗⃗⃗
𝑂𝑆 = ( )
4
ii. The vectors ⃗⃗⃗⃗
𝑃𝑆 and ⃗⃗⃗⃗⃗
𝑅𝑆
⃗⃗⃗⃗
𝑃𝑆 = ⃗⃗⃗⃗⃗ 𝑂𝑆 − ⃗⃗⃗⃗⃗
𝑂𝑃
⃗⃗⃗⃗ −3 −2
𝑃𝑆 = ( ) − ( )
4 1
⃗⃗⃗⃗ −1
𝑃𝑆 = ( )
3
⃗⃗⃗⃗⃗
𝑅𝑆 = ⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗
𝑂𝑆 − 𝑂𝑅
⃗⃗⃗⃗⃗ −3 1
𝑅𝑆 = ( ) − ( )
4 4
⃗⃗⃗⃗⃗ −4
𝑅𝑆 = ( )
0
i. ⃗⃗⃗⃗⃗
The magnitude of 𝑄𝑅

⃗⃗⃗⃗ = (−1) OR
⃗⃗⃗⃗⃗ = 𝑃𝑆
𝑄𝑅
3
⃗⃗⃗⃗⃗ = 𝑂𝑅
𝑄𝑅 ⃗⃗⃗⃗⃗ − 𝑂𝑄
⃗⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ = (1) − (2)
𝑄𝑅
4 1
⃗⃗⃗⃗⃗ = ( ) −1
𝑄𝑅
3
⃗⃗⃗⃗⃗
|𝑄𝑅 | = √(−1)2 + 32
⃗⃗⃗⃗⃗ | = √10
|𝑄𝑅
⃗⃗⃗⃗⃗ | = 3.16 𝑢𝑛𝑖𝑡𝑠
|𝑄𝑅
Example 6 .18: ABC is a triangle with vertices A(1, -3), B(7, 5) and C(-3,5). The point M is
the midpoint of the side AC
i. If O is the origin, express ⃗⃗⃗⃗⃗
𝐴𝐵 , 𝐵𝐶⃗⃗⃗⃗⃗ and ⃗⃗⃗⃗⃗ 𝐶𝐴 as column vectors and show that the
triangle is Isosceles
ii. Express 𝐵𝑀 ⃗⃗⃗⃗⃗⃗ as a column vector and find the relationship between 𝐵𝑀 ⃗⃗⃗⃗⃗⃗ 𝑎𝑛𝑑 𝐶𝐴
⃗⃗⃗⃗⃗
Solution
i. A(1, −3) ⇒ 𝑂𝐴⃗⃗⃗⃗⃗ = ( 1 )
−3

282
 ⃗⃗⃗⃗⃗ = (7)
B(7, −8) ⇒ 𝑂𝐵
5
−3
⃗⃗⃗⃗⃗ = ( )
C(−3, 5) ⇒ 𝑂𝐶
5

⃗⃗⃗⃗⃗ = 𝑂𝐵
𝐴𝐵 ⃗⃗⃗⃗⃗ − 𝑂𝐴
⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ = ( ) − ( 1 )
𝐵𝐶
7
5 −3
⃗⃗⃗⃗⃗ 6
𝐴𝐵 = ( )
8

⃗⃗⃗⃗⃗ = 𝑂𝐶
𝐵𝐶 ⃗⃗⃗⃗⃗ − 𝑂𝐵
⃗⃗⃗⃗⃗
⃗⃗⃗⃗⃗ = (−3) − (7)
𝐵𝐶
5 5
⃗⃗⃗⃗⃗ = (−10)
𝐵𝐶
0
⃗⃗⃗⃗⃗
𝐶𝐴 = ⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗
𝑂𝐴 − 𝑂𝐶
⃗⃗⃗⃗⃗ 1 −3
𝐶𝐴 = ( ) − ( )
−3 5
⃗⃗⃗⃗⃗ 4
𝐶𝐴 = ( )
−8
For the triangle to be Isosceles, the length of two sides must be equal.

⃗⃗⃗⃗⃗ = (6)
𝐴𝐵
8
⃗⃗⃗⃗⃗ | = √62 + 82
|𝐴𝐵
⃗⃗⃗⃗⃗ | = √100
|𝐴𝐵
⃗⃗⃗⃗⃗ | = 10 𝑢𝑛𝑖𝑡𝑠
|𝐴𝐵

⃗⃗⃗⃗⃗ = (−10)
𝐵𝐶
0
⃗⃗⃗⃗⃗ | = √(−10)2 + 02
|𝐵𝐶
⃗⃗⃗⃗⃗ | = √100
|𝐵𝐶
⃗⃗⃗⃗⃗ | = 10 𝑢𝑛𝑖𝑡𝑠
|𝐵𝐶
⃗⃗⃗⃗⃗ | = |𝐵𝐶
Since |𝐴𝐵 ⃗⃗⃗⃗⃗ | the triangle is Isosceles.

ii. Since M is the mid-point of AC, hence

283
 1
⃗⃗⃗⃗⃗⃗ = (𝐵𝐴
𝐵𝑀 ⃗⃗⃗⃗⃗ + 𝐵𝐶
⃗⃗⃗⃗⃗ )
2
⃗⃗⃗⃗⃗ = (−6)and 𝐵𝐶
⃗⃗⃗⃗⃗ = −𝐴𝐵
𝐵𝐴 ⃗⃗⃗⃗⃗ = (−10)
−8 0
1
⃗⃗⃗⃗⃗⃗ = ((−6) + (−10))
𝐵𝑀
2 −8 0
1 −16
⃗⃗⃗⃗⃗⃗
𝐵𝑀 = ( )
2 −8
⃗⃗⃗⃗⃗⃗ −8
𝐵𝑀 = ( )
−4

Comparing𝐵𝑀 ⃗⃗⃗⃗⃗ = ( 4 ) it is clear that, 𝐵𝑀

⃗⃗⃗⃗⃗⃗ = (−8) to𝐶𝐴 ⃗⃗⃗⃗⃗⃗ 𝑎𝑛𝑑 𝐶𝐴
⃗⃗⃗⃗⃗ are perpendicular. That
−4 −8
𝑦 −𝑦
is( ) and ( )
−𝑥 𝑥

Activity 4.1: Group work

Try working on the following questions

−4 1
1. If 𝑞 = ( ), 𝑟 = ( ) and 𝑠 = 𝑟 − 𝑞, find |S|.
−8 4
P, Q and R are points on the Cartesian plane.
⃗⃗⃗⃗⃗ 4 4
𝑄𝑃 = ( ) and ⃗⃗⃗⃗⃗
𝑃𝑅 = ( ).
−3 9
a) Find the vector 𝑄𝑅 ⃗⃗⃗⃗⃗
b) Calculate ⃗⃗⃗⃗⃗⃗⃗⃗⃗
|𝑄𝑅|

2. P’(8,-2) in the image of the point P(5, 2) by the translation vector v. find
(a) The vector v
(b) The co-ordinates of the point Q which maps onto the point
Q’(5, -2) under v
(c) ⃗⃗⃗⃗⃗⃗⃗⃗
𝑃′𝑄′
(d) ⃗⃗⃗⃗⃗⃗⃗⃗⃗⃗⃗⃗
|𝑃′ 𝑄 ′ |
5 4
3. A(4,7) is the vertex of triangle ABC, ⃗⃗⃗⃗⃗
𝐵𝐴 = ( ) and ⃗⃗⃗⃗⃗
𝐴𝐶 = ( )
3 −3
a. Find the co-ordinates of B and C
b. ⃗⃗⃗⃗⃗⃗
If M is the mid-point of the line BC, Find 𝐴𝑀

4. Find |u|, |v|, |2v|, | ½ u|, and |u + v| for vectors u = 3i + 2j and v = -2i + j.

5. Find the horizontal and vertical components of the vector with given length and
direction, and write the vector in terms of the vectors i and j.

|u| = 60, θ = 120°

−5
6. Find the magnitude and direction (in degrees) of the vector 𝑢 = ( ).
12

284
SUMMARY
In this section, you have learnt that;
𝑥
• If ⃗⃗⃗⃗⃗
𝑃𝑄 = (𝑦) then the magnitude or the length of ⃗⃗⃗⃗⃗ ⃗⃗⃗⃗⃗ | = √𝑥 2 + 𝑦 2
𝑃𝑄 is given by |𝑃𝑄
• The direction of a vector is an angle which measured in a clockwise direction from
the positive y-axis (North).
• We measure the direction of a vector by plotting it on the x-y co-ordinate. Then we
apply trigonometric ratio to calculate the angle it makes with the y-axis.

285
UNIT 6: SECTION 5: CONCEPT OF BEARING AND BACK BEARINGS
INTRODUCTION
Dear student-teacher,
Welcome to another section 5 of unit 6. You will be introduced to the concept of bearing and
back bearings.
LEARNING OUTCOMES LEARNING INDICATORS
• Demonstrate in-depth knowledge Identify and analyze fundamental ideas underlying
of the key mathematical concepts the concept of bearing and back bearings.
and content at the JHS level (NTS,
2c). •

Bearings
Bearings are angles that show direction. A bearing is the clockwise angle between a reference
direction and the direction to an object. Unless otherwise specified, the reference direction is
generally understood to be magnetic north on the compass, in which case the term compass
bearing is also used.
Compass bearings
Compass bearings are based on the cardinal point North East South and West. The angles are
measured in a clockwise direction from the North and South. Example: N 73° E means
measure 73° form the North and S 45° W means measure 45° form the South to the West.

286
Bearings give directions in terms of angles and are usually written in three digits form 000° to
360°

Bearing of a point from another point

Bearings are also measured using angles given in three figures from 000° to 360°. The angle is
measured in clockwise directions form the North. However, It is also possible to measure
bearing s through anti-clockwise direction and the resulting angle is always negative.
Example 6.20: The bearing of a point B from A is 220°.
a. Draw the diagram for the bearing
b. Find the bearing of A from B.
Solution
a. Draw the diagram for the bearing
To draw the diagram for the bearing you should note the following
1. Since the bearing B is from A, the point of reference is from A and hence the angle is
drawn at A.
2. The angle is draw or measured from the North as in the figure below

b. Find the bearing of A from B.

HINT: To find the reverse bearing of A from B, note the following
1. Draw the compass (N, E, S, W) at point B.
2. Find the alternating angles for point A and B.
3. The angle from the North to the line at B is the bearing of A from B as in the
diagram below.

287
From the figure, the bearing A from B (i.e. the angle from the north to the line drawn at B) is
40°.

Back bearings (Reverse Bearings)

Given the bearing A from B, the bearing of B form A is known as the reverse bearing. In
general, if the bearing from A to B is θ then the bearing form B to A is given by:

1. θ + 180° if θ is less than 180°

2. θ – 180° if θ is greater than 180°

For example, in the above question, since the bearing of B form A was 220° and 220° is
greater than 180°, the bearing of A from B is 220 – 180 = 40°

Example 6.21: find the revers bearings of the following

1. Bearing of P form Q is 075°
2. Bearing of M form N is 270°
3. Bearing of G to H is 345°

Solution
1. Bearing of P form Q is 075°
Since the 75° is less than 180° hence the reverse bearing Q from P will be 75 + 180 = 225°.
The result can be illustrated as below.

288
Note that the bearing of P form Q075° is formed at Q and it is measured form the North.
When we draw the cardinal point at P and measure the angle form the North we get 225°.
2. Bearing of M form N is 270°
Since 215° is greater than 180°, the reverse bearing N from M is 270 – 180 = 090°. This can
be illustrated in the diagram below.

The bearing of M from N 270° is formed at N, when we draw the cardinal points at M and
measure the angle for the North, we get 090°.
3. Bearing of G from H is 345°
Since 345° is greater than 180° the reverse bearing H from G is 345 – 180 = 165°. This can
be illustrated in the diagram below.

The bearing of G from H 345° is formed at H, when the cardinal points are drawn at G, the
angle from the North to the line is 165°

Example 6.22: Find the three-figure bearing of the point W, X, Y and Z from O and the
reverse bearings of O from these points.

289
Solution
a. W
The bearing of W form O is 063° (angle measured form the north at O)

The reverse bearing O from W is 63 + 180 = 143° (since 63° is less than 180° we add it to
180°)

b. X
The bearing of X form O is 180 – 38 = 142°

The reverse bearing O from X is 142 + 180 = 322° (since142° is less than 180° we add it to
180°)

c. Y
The bearing of Y from O is 270 – 19 = 251°

290
The reverse bearing of O from Y is 251 – 180 = 71° (since 251 is greater than 180 we
subtract 180 from it)

d. Z
The bearing of Z from O is 360 – 49 = 311°

The reverse bearing of O from Z is 311 – 180 = 131° (since 311 is greater than 180 we
subtract 180 from it)

How to solve bearing problems

1. Draw a figure to represent the description given in the question
➢ Lines should be proportional, long lines should be drawn longer than short
lines. E.g., 10m should be drawn longer than 5m.
➢ Angles should be measured from the North.
➢ Find the quadrant that the angle lay and find its acute angles by subtracting it
form 90°, 180°, 270° or 360°.
E.g., The following angles, 060°, 243° and 340° can be drawn as follows

291
 2. Use properties of parallel lines such as alternate angles and corresponding
angle to find missing angles
3. Use Angle properties of Triangles, Pythagoras theorem and Trigonometric
ratios to solve bearing problems.

Activity
1. The bearing of X from Y is 120° and the bearing of Z from X is 120°.
Find the bearing of Y from Z.
A. 300° B. 270° C. 240° D. 180°
2. find the revers bearings of the following
I.Bearing of A form B is 065°
II.Bearing of X form Y is 210°
III.Bearing of D to E is 315°

SUMMARY

We have learned that backwards bearing can be found by;

• Use properties of parallel lines such as alternate angles and corresponding angle to find
missing angles
• Use Angle properties of Triangles, Pythagoras theorem and Trigonometric ratios to solve
bearing problems.

292
UNIT 6: SECTION 6: APPLICATIONS OF VECTORS AND BEARINGS
INTRODUCTION
Dear student-teacher, this section exposes you to some ideas about applications of vectors and
bearings, converting vectors to bearings, converting bearings to vectors and distance bearing
problems. Kindly read carefully and do a further search on this.

Learning outcomes Learning indicators

• Demonstrate the • Identify and analyze the applications of vectors and
understanding of applications of bearings.
vectors and bearings. • Use a variety of activities or ways in learning to
convert vectors to bearings, convert bearings to vectors
and distance bearing problems.

293
Converting vectors to bearings

−3
A vector 𝑎 = ( ) can be expressed as a distance bearing form. This is done by plotting the
4
vector and then finding the magnitude and direction.

−3
In the example, 𝑎 = ( ),
4
the magnitude is
|𝑎| = √(−3)2 + 42
|𝑎| = √9 + 16 = √25
|𝑎| = 5𝑢𝑛𝑖𝑡𝑠
4
From the figure, tan 𝜃 = 3
4
𝜃 = tan−1 (3)note that positive 3 is used because distance cannot be negative

𝜃 = 53.13°
𝜃 + 𝛽 = 90°
𝛽 = 90° − θ
𝛽 = 90° − 53.13°
𝛽 = 36.87°

The bearing of the vector is 270 + 53.13 = 323.13°

Therefore, the vector has a magnitude of 5 units and a bearing of 323.13°, thus (5 unit,
323.13°). Considering 𝛽 the direction of the vector can be written as N36.87°W.

Converting bearings to vectors

A distance bearing can be converted to a vector. Generally, bearings of the form
𝒙 𝐬𝐢𝐧 𝜽
(x km, θ°) are converted by the column vector formula ( ).
𝒙 𝐜𝐨𝐬 𝜽
For instance, in the example above (5 unit, 323.13°) we can convert it back to vectors by
5 sin 323.13° 5 × −0.6 −3
( )=( )=( )
5 cos 323.13° 5 × 0.8 4

Example 6.27:
9
a. Change the following vector( ) to bearings
−7
b. Change the following bearing (13km, 200°) to column vectors
Solution
9
a. i. ( )
−7
Magnitude = √92 + (−7)2 = √130 = 11.40 𝑢𝑛𝑖𝑡

294
Direction
7
tan 𝜃 =
9
7
𝜃 = tan−1 ( )
9
𝜃 = 37.87

Hence the bearing is 90 + 37.87 = 127.87°

Thus (11.40 units,127.87°)

b. (13km, 200°)

13 sin 200° 13 × −0.3420 −4.45

( )=( )=( )
13 cos 200° 13 × −0.9397 −12.21

Distance bearing problems

Bearing can be used to calculate distance between two points. This is done by using
Pythagoras theorem and Trigonometric ratios.

The following steps should be followed in solving distance bearing problem:

1. Draw the bearing diagram
In drawing bearings make sure the line and angles are proportional.
2. Identify a right angle (90°) in the diagram in order to form a right-angle triangle.
3. Apply Pythagoras theorem and Trigonometric ratios to the right-angle triangle to calculate
distance and bearings in the diagram.

Example 6.23: Kofi’s house is 9km due east of Ama’s house. Opoku’s house is 12km due
south of Ama’s. Calculate the distance and direction of Opoku’s house from Kofi’s house.

Solution
Let Kofi’s house be K, Ama’s house be A and Opoku’s house be O. The relative position of
their houses can be illustrated as below.

295
Using Pythagoras theorem
|𝑂𝐾|2 = |𝑂𝐴|2 + |𝐴𝐾|2
|𝑂𝐾|2 = 122 + 92
|𝑂𝐾|2 = 144 + 81
|𝑂𝐾|2 = 225
|𝑂𝐾| = √225
|𝑂𝐾| = 15𝑘𝑚
Therefore, the distance of Opoku’s house from Kofi’s house is 15km

The direction of Opoku’s house from Kofi’s house is θ

From trigonometric ratios
|𝑂𝐴| 12
tan 𝜃 = =
|𝐴𝐾| 9
tan 𝜃 = 1.3333
𝜃 = tan−1 1.3333
𝜃 = 53.13°
Therefore, the direction of Opoku’s house is S53.13°W from Kofi’s house.

Example 6.24: A ship sails from port A to port B, a distance of 80km. B is S30°W of A. it
then sails form port B to port C a distance of 60 km. If C is N60°W of B, calculate the
distance and direction of port C from port A

Solution
a. the distance of port C from port A
From the figure, Pythagoras theorem can be used to solve for |CA| thus,
|𝐶𝐴|2 = |𝐴𝐵|2 + |𝐵𝐶|2
|𝐶𝐴|2 = 802 + 602
|𝐶𝐴|2 = 6400 + 3600
|𝐶𝐴|2 = 10000
|CA| = √10000
|CA| = 100km
Therefore, the distance of port C from port A is 100km

b. the direction of port C from port A

To find the direction of port C form port A, we need to find θ
From trigonometric ratios,
|𝐵𝐶| 60
sin 𝜃 = =
|𝐶𝐴| 100

296
 sin 𝜃 = 0.6
𝜃 = sin−1 0.6
𝜃 = 36.87
Therefore, the direction of port C form port A is 36.87 + 30 = 66.67

Example 6.25: Two motorists left a point X at the same time. The first motorist covered a
distance of 500m on a bearing of 296° and the second cyclist covered 300m on a bearing
206°. Calculate correct to three significant figures,
a. The distance between the two motorists
b. The bearing of the second motorist forms the first.
Solution
Let Y and Z represent the position of the first and second motorist respectively. The figure
below represents the description above.

a. The distance between the two motorists (|YZ|)

|YZ| can be found by using the Pythagoras theorem

|YZ|2 = |𝑋𝑍|2 + |𝑋𝑌|2

|YZ|2 = 5002 + 3002
|YZ|2 = 250000 + 90000
|YZ|2 = 340000
|YZ| = √340000

|YZ| = 583.0951 = 583𝑚

Therefore, the distance between the two motorists is 583m

b. The bearing of the second motorist (Z) forms the first (Y).
To find this bearing, we need to find θ
From trigonometric ratios,
|𝑋𝑍| 300
tan 𝜃 = =
|𝑋𝑌| 500
tan 𝜃 = 0.6
𝜃 = tan−1 0.6
𝜃 = 30.96°

297
Hence the bearing of the second motorist from the first one is 30.96 + 26 + 90 = 146.96°

Example 6.26: A car starts a journey from Asamankese. It moves 20km north then 10km east
and finally 20km on a bearing of 035°.
a. How far east is the car’s destination from Asamankese
b. How far north I s the car’s destination from Asamankese
c. Find the distance and bearing of the cyclist’s destination from Asamankese

Solution
Let A represent Asamankese and D represent the destination
The description above can be represented below.

a. How far east is the car’s destination from Asamankese

The distance of the destination East of Asamankese is |AG|
From the diagram, |𝐴𝐺| = |𝐴𝐹| + |𝐹𝐺|
But |FG| = |IH|, |AF| = 10km
Form ᐃDIH
|𝐼𝐻|
sin 35 =
20
|𝐼𝐻| = 20 sin 35
|𝐼𝐻| = 20 × 0.5756
|𝐼𝐻| = 11.51km

Therefore, |𝐴𝐺| = |𝐴𝐹| + |𝐹𝐺|

|𝐴𝐺| = 10 + 11.51
|𝐴𝐺| = 21.51𝑘𝑚

Thus, the destination is 21.51km east of Asamankese

b. How far north I s the car’s destination from Asamankese

The distance of the destination North of Asamankese is |GD|
|GD| = |GH| + |HD|
|GH| = 20km, |HD| = ?

From ᐃDIH

298
 |𝐻𝐷|
cos 35 =
20
|𝐻𝐷| = 20 cos 35
|𝐻𝐷| = 20 × 0.8192
|𝐻𝐷| = 16.38𝑘𝑚
Therefore,
|GD| = |GH| + |HD|
|GD| = 20 + 16.38
|GD| = 36.38km
Thus, the destination is 36.38km North of Asamankese.

c. Find the distance and bearing of the car’s destination from Asamankese
The bearing of the car’s destination is θ and the distance is |AD|

From ᐃADG

|𝐴𝐺|
tan 𝜃 =
|𝐺𝐷|
But |𝐴𝐺| = 21.51𝑘𝑚 and |GD| = 36.38km
21.51
tan 𝜃 =
36.38

tan 𝜃 = 0.5912

𝜃 = tan−1 0.5912
𝜃 = 30.59° ≈ 31°
The distance |AD|
From ᐃADG
From Pythagoras theorem
|𝐴𝐷|2 = |𝐴𝐺|2 + |𝐺𝐷|2
|𝐴𝐷|2 = 21.512 + 36.382
|𝐴𝐷|2 = 462.68 + 1323.50

|𝐴𝐷|2 = 1786.18

|𝐴𝐷| = √1786.18

|𝐴𝐷| = 42.26𝑘𝑚

Therefore, the destination is 42.26km on a bearing of 031° form Asamankese

Example 6.27: A ship sails from Port R on a bearing 065° to Port S a distance of 54Km. it
then sails on a bearing of 155° from S to Port Q a distance of 80KN. Find correct to one
decimal place
(a) The distance between R and Q
(b) The bearing of Q from R
Solution
(a) The distance between R and Q

299
The bearing diagram can be illustrated as below. By applying alternating, we find that the
angle at S is 90°. Therefore, we can apply Pythagoras and trigonometric ratios to the right-
angle triangle.

From the diagram

|𝑅𝑄|2 = |𝑆𝑄|2 + |𝑅𝑆|2 (Pythagoras theorem)
|𝑅𝑄|2 = 802 + 542
|𝑅𝑄|2 = 6400 + 2916 = 9316
|𝑅𝑄| = √9316 = 96.52𝑘𝑚
Therefore, the distance between R and Q is 96.5km (1 d.p).

(ii) The bearing of Q from R

The bearing of Q from R is (𝜃 + 65) from the diagram
80
tan 𝜃 = = 1.4815
54
𝜃 = tan−1 1.4815
𝜃 = 55.98° = 56.0° (1 d.p.)
Therefore, the bearing of Q from R is
65 + 56 = 121°

Example 6.28: A, B, X and Y are four points in a horizontal plane. B is on a bearing 090°
from A. X is 7.5m due north of B and on a bearing 052° from A. Y is due north of A and on a
bearing 340° form B. Calculate correct to three significant figures.
(a) |AB|
(b) |AY|
(c) The components of XY
(d) The distance and bearing of Y from X.
Solution
The bearing diagram is illustrated below

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(a) |AB|
Form ∆𝐴𝐵𝑋
7.5
tan 38 =
|𝐴𝐵|
7.5 7.5
|𝐴𝐵| = =
tan 38 0.7813
|𝐴𝐵| = 9.5994
Therefore, |𝐴𝐵| = 9.60𝑚 (3 s.f.)

(b) |AY|
Form ∆𝐴𝑌𝐵
|𝐴𝑌| |𝐴𝑌|
tan 70 = =
|𝐴𝐵| 9.5994
|𝐴𝑌| = 9.5994 × tan 70
|𝐴𝑌| = 26.374
Therefore |AY| = 26.4 (3 s.f.)

⃗⃗⃗⃗⃗
(c) The components of 𝑋𝑌
From the Figure
|OX|=|AB|= 9.6m
|OY|=|AY|-|AO|
|OY|= 26.4 - 7.5 = 18.9m
Therefore
⃗⃗⃗⃗⃗ −|𝑂𝑋| −9.6
𝑋𝑌 = ( )=( )
|𝑂𝑌| 18.9
Note: |OX| is negative because for X to Y is a backward movement.

(d) The distance and bearing of Y from X.

Form ∆𝑂𝑋𝑌, by Pythagoras theorem
|𝑌𝑋|2 = |𝑂𝑋|2 + |𝑂𝑌|2
|𝑌𝑋|2 = 9.62 + 18.92 = 449.37
|𝑌𝑋| = √449.37 = 21.1983
Therefore, the distance of Y from X is 21.2m (3 s.f.)

The bearing of Y from X is given by (270° + 𝜃)

To find 𝜃 From ∆𝑂𝑋𝑌
𝑂𝑌 18.9
tan 𝜃 = = = 1.9688
𝑂𝑋 9.6

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 𝜃 = tan−1(1.9688) = 63.0729°
The bearing of Y from X is 270° + 63.07° = 333.07°, thus 333° (3 s.f.)

A small stone is tied to a point P vertically above it by an inelastic string 102cm long. If the
string is moved such that it is inclined at an angle of 50° to the vertical, how high does the
stone rise?
[correct to two decimal places]

Solution

Note that |RP|=|PT| since it is the same string.

From triangle PQR,
x
cos 50 =
|RP|
x = |RP|cos50
x = 102cos50
x = 65.5643

h + x = 102
h = 102 − 65.5643
h = 36.4357
h = 36.44 (2d. p)
Therefore, the stone will rise 36.44 cm

Activity 6.1
1. A ladder 5m long leans against a vertical wall at an angle of 70° to the ground. The ladder
slops down the wall 2m. Find, correct to two significant figures
(i) The new angle which the ladder makes with the ground
(ii) The distance the ladder has slipped back on the ground from its original position.
2. A ship leaves a point T and sails on a bearing 030° to a point P, 15km away. It then sails
on a bearing 120° to a point Q, 20km away from P. Calculate |TQ|
3. P, Q and R are three villages on level ground. Q is 4 km on the bearing 040° from P,
while R is 3km on the bearing 130° from Q. Calculate the distance and bearing of P from R.
⃗⃗⃗⃗⃗ in the distance bearing form
State 𝑃𝑅

302
4. A surveyor at sea level observed that the angle of elevation of the top of a mountain, M,
form tow points N and P due west of it are 16° and 18° respectively, as shown in the diagram.
In |NP|=1600m and the base of the mountain, Q, is vertically below M, calculate the height of
the mountains.

5. Boakye is on a bearing of 027° from Obeng and Sarpong is on a bearing of 137° from
Boakye. If Obeng is at a point equidistant from the positions of Boakye and Sarpong, what is
the bearing of Obeng from Sarpong?

SUMMARY
Dear student teacher, we have learned that:
• The short cut, SOH, CAH, TOA are used to remember the ratios.
• Angle of Elevation is the angle your eyes make with the horizontal when viewing an
object above.
• Angle of depression is the angle your eyes make with the horizontal when viewing an
object below
• Bearings are measured in a clockwise direction from the North axis.
• A distance bearing of the form (x km, θ°) are converted to the column vector by using
𝒙 𝐬𝐢𝐧 𝜽
the formula( ).
𝒙 𝐜𝐨𝐬 𝜽

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REFERENCES
Required reference (Compulsory texts)
Backhouse, J. K., Houldsworth, S. P. T. & Horril, P. J. F. (2005). Pure Mathematics 1 (7ed).
London: Longman.
Fletcher, J. A., & Howard, N. K. (2013). Analytic geometry and calculus. Cape Coast:
CODE.
Ali, C. A., Amihere, A. K., & Adzifome, N. S. (2021). PBMa121: Learning, Teaching and
Applying Geometry and Handling Data (Units 5-6). Winneba: CODeL.

Additional Reading List

Burkhardt, H. (1981). The real world and mathematics. London: Blackie and Son Ltd.
Buxton, L. (1981) Do you panic about maths: coping with maths anxiety London: Heineman
Educational.
Fletcher J.A., Mishiwo, M., & Sedega, B. (2014). Teachers’ pedagogical content knowledge in
mathematics in high schools in the Akatsi District of Ghana Journal of
Educational Development and Practice, 5, 50-60.
Gordor, B. K., Naandam, S. M., & Nkansah, B. K. (2012). Core Mathematics for Senior High
Schools. Accra: Sam-Woode Ltd.
Hesse, C. A. (2012). Core Mathematics for Senior High Schools. Accra: Publisher: Akrong
Publications Ltd.
Macleod, F & Golby, M (2003) Theories of Learning and Pedagogy: issues for teacher
development. Teacher Development, Volume 7, Number 3, 345-362.
Martin, J. et. al. (1993). Mathematics for Teacher Training in Ghana: Tutor Notes, Accra
Unimax Publishers.
Martin, J. et. al. (1993). Mathematics for Teacher Training in Ghana: Students Activities Accra
Unimax Publishers.
Ministry of Education (2015). Core Mathematics Modules for SEIP. Accra: Ministry of
Education.
Ministry of Education. (2010). Teaching syllabus for Core mathematics (Senior High School).
Accra: Ministry of Education, Science and Sports.
Reece I, Walker S (2003) ‘Teaching, Training and Learning; a practical guide’. 4th Ed.
Business Education Publishers.
Swan, M ( 2005) Improving Learning in Mathematics: Strategies and Challenges. London:
Department of Education and Skills Standards Unit.
Watson, A. and Mason, J. (2004) Mathematics as a constructive activity: the role of learner
generated examples. Mahwah, NJ: Lawrence Erlbaum Associates.

Other reading materials

Aseidu, P. (2017). Aki-Ola Series Mathematics for Junior high Schools. (6th ed.). Accra:
Aki-Ola Publications
Gordor, B. K., Naandam, S. M., & Nkansah, B. K. (2012). Core mathematics for senior high
schools. Accra: Sam-Woode Ltd.
Hesse, C. A. (2012). Core mathematics for senior high schools. Accra: Akrong Publications
Ltd.
Leon, R., Nagel, W., Ohser, J., & Arscott, S. (2020). Modeling Crack Patterns by
Modified STIT Tessellations. Image Anal Stereol, 39:33-46.
Ministry of Education (2019). New Curriculum for Upper Primary (Basic 4-6). Accra:
National Council for Curriculum and Assessment (NaCCA).

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Ministry of Education (2019). New Curriculum for Bachelor of Education, Upper Primary
School. Accra: National Council for Curriculum and Assessment (NaCCA).
Ministry of Education (2019). New Curriculum for Bachelor of Education, Junior High
School. Accra: National Council for Curriculum and Assessment (NaCCA).
Ministry of Education (2020). Course Manual for Learning, Teaching and Applying
Geometry and Handling Data. Accra: National Council for Curriculum and
Assessment (NaCCA).
Ministry of Education (2015). Core mathematics modules for SEIP. Accra: Ministry of
Education.
Otoo, D. & Aboagye, S. (2019). Concise Core Mathematics for Senior High Schools.
Sunyani: Goyal Brothers Prakshan
Patsiometou, S. (2019). The trajectory for the teaching and learning of didactics of
mathematics using ICT. Athens: University of Athens, DOI: 10.34257/SPAT/ICT
Roberts, S. (2013). Vector Algebra and calculus. U.K: Robots Prints.
Yu, L., & Zhang, H. (2018). Research on tessellation with triangle strip. AIP Conference
Proceedings 1955, 030025 (20; https://doi.org/10.1063/1.5033624.

Answers to activities/unit assessment.

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