PRI

MARYSCHOOLTEACHERSHANDBOOK

NUMERACYANDMATHEMATI
CS 1
SI
MPLI
FIEDNOTES

Compi
ledby:JosephChi
kuseBanda

_
___
___
,__
___
___
__

Geomet
ri
cpat
ter
ns
Cont
ent
s

Acknowl
edgement
s..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
.vi
i

Teachi
ngandl
ear
ningmet
hods.
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
.i
x

Topi
c1:Teachi
ngofmoneyi
nSt
andar
ds1t
o4…………….
..
..
..
..
..
..
..
..
..
…1

Topi
c2:Teachi
ngofpost
alandbankser
vices……………………………….
…..
4

Topi
c3:
Teachi
ngofcommi
ssi
onanddi
scount……………………………….
..
..
7

Topi
c4:Teachi
ngoft
axesandpr
emi
um …………………………………….
..
..
..
..
.10

Topi
c5:Teachi
ngofsi
mpl
eandcompoundi
nter
est…………………….
..
..
..
11

Topi
c6:Teachi
ngofpat
ter
ns…………………….
.……………………….
..
..
..
..
..
..
..
..
..
.13

Topi
c7:Teachi
ngofal
gebr
aicexpr
essi
ons………………………………….
..
..
..
..
.15

Topi
c8:Teachi
ngofequat
ions……………………………………….
..
..
..
..
..
..
..
..
..
..
..
..
16

Topi
c9:Teachi
ngofi
nequal
it
ies……………….
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
17

Gl
ossar
y..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
.18

Ref
erences.
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
19

Aboutt
heAut
hor
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
.19

Aboutt
hisbook.
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
..
.20
ACKNOWLEDGEMENTS

Iwi
shtosi
ncerel
ythankt
hefoll
owingwhocontr
ibut
edt othedevel
opment
oft
henot
esforpri
maryschoolt
eacher
sandstudentteachers

MrA.Tambal
a Lect
urer Li
longweTTC

Mr Chi
diwa Lect
urer Li
longweTTC

KaudeI
shumael I
PTE13 St
udentt
eacher

Di
vai
sonChaduka I
PTE13 St
udentt
eacher

Al
lcl
assJst
udent
s I
PTE13 St
udent
steacher
s

SPECI
ALTHANKS

Mr
sEnel
essChi
kuseBanda mywi
fe(f
ort
heencour
agement
)

Mr
sRGonani Li
longweTeacher
sTr
aini
ngCol
lege(ThePr
inci
pal
)

MrP Nachoni
e Li
longweTeacher
sTr
aini
ngCol
lege(
Debut
yPr
inci
pal
)

Al
lHeadsofDepar
tment Li
longweTeacher
sTr
aini
ngCol
lege

Al
lLect
urer
s Li
longweTeacher
sTr
aini
ngCol
lege

Al
lIPTE13St
udent
s Li
longweTeacher
sTr
aini
ngCol
lege

I
nsi
pir
edby

MrETembwe Lect
urer Li
longweTeacher
sTr
aini
ngCol
lege

vi
i
Teachi
ngandLear
ningmet
hods

Goodteachi
ngandlear
ningmethodsfaci
li
tat
eeff
ect
ivel
ear
ning.Thefol
lowi
ngaresomeofthe
suggest
edteachi
ngandlear
ningmethodol
ogiest
hatyoumayusei nyourmathemat
icscl
ass:

1.
Groupwor
k

Thisi
swher emor ethantwol
earner
sareputtogethertodi
scuss,wor
korsolveagivenproblem
oract
ivi
ty.
Itisrecommendedthatwhengroupingyourlear
nersyouconsidersever
alf
act
or s
l
ikeage,
abili
ti
esandnumberoflearner
s.Al
wayssuper vi
sethegroupsatallt
imesandassist
thegr
oupsaccor dingl
y.

2.
Demonst
rat
ion

Thelear
nersenjoythismethodespecial
lyi
fdonebyafell
owlearner.When
demonstrat
ing,
makesur ethatyouareatabett
erposi
ti
onseenbyal lthelearner
s.Cl
ari
fyeach
stepi
ndemonst rat
ion.Makesurethati
nstr
uct
ionsgi
venarecleartolearners

3.Rol
epl
ay

Thi
smethodol
ogydramatisest
herealli
fesit
uati
ons.
Fori
nstance,
ashoppingscenecanbeset
i
naclassr
oom si
tuat
ionwhereshoppingactivi
ti
escanbecarri
edoutandsothemeaningof
newwordsinmathemati
cscaneasil
ybel earned

4.
Probl
em sol
ving

Thisapproachispart
icul
arl
yusefuli
nsolvingwordprobl
ems.
Youshoul
dfi
rstguidethe
l
earnerstoreadandunderstandtheprobl
em. Meani
ngstounf
ami
li
arornewwor dsshouldbe
explai
nedbeforeaski
ngthelearner
stosolvetheprobl
em.

Not
e

Adaptt
het
eachi
ngandl
ear
ningmet
hodsf
orl
ear
ner
swi
thspeci
aleducat
ionneeds

i
x
TOPI
C1TEACHI
NGOFMONEY

HOW LEARNERSDEVELOPTHECONCEPTOFMONEY

.Whenbuyi
ngt
hings

.Whenpl
ayi
ngwi
thcoi
nsandbanknot
es

PRE-
KNOWLEDGEWHENTEACHI
NGMONEY

.
count
ingnumber
s

.
pri
ceofcommodi
ti
es

.
knowl
edgeofaddi
ti
on

.
knowl
edgeofsubt
rat
ion

WHATARETHEI
MPORTANCEFORTEACHI
NGMONEY

.
forf
urt
herst
udi
es

.
forf
utur
ecar
eer

HOW MONEYI
SAPPLI
EDI
NEVERYDAYLI
FE

.
whensel
li
ngt
hings

.
int
ranspor
t

.
buyi
ngt
hings

.
forcommuni
cat
ion

CONCEPTOFMONEYTHATARETAUGHTI
NPRI
MARYSCHOOL

.
Addi
ti
onalofMoney

.
Subt
ract
ionofmoney

.
val
ueofdi
ff
erentcoi
ns

SKI
LLSOFMONEYTAUGHTI
NPRI
MARYSCHOOL

.
Addi
tionofmoney,
subtr
actionofmoney,
order
ingbanknotes,
recogni
singbanknot
es,
sol
ving
pr
act
icalpr
obl
ems,convert
ingmoneyandidentif
yingmoney

PROCEDUREWHENTEACHI
NGRECOGNI
TIONOFMONEY

1
1.Havecoi
nsofdi
ff
erentval
ues

2.Pi
ckonecoi
nobser
veanddescr
ibet
hecoi
nsi
nter
msofcol
our
,si
zeandf
eat
uresoni
t

3.Dot
hesamewi
thot
hercoi
ns

4.St
atet
hesi
mil
ari
ti
esanddi
ff
erencesbet
weent
hecoi
ns

5.Nowhavet
hedi
ff
erentbanknot
es

6.Repeatst
ep1t
o4usi
ngbanknot
es

PROCEDUREWHENTEACHI
NGWRI
TINGOFMONEY

1.Pi
ckacoi
norbanknot
esandaskl
ear
ner
stonamei
t

2.Demonst
rat
ehowt
owr
it
eitont
hechal
kboar
dinf
ullf
or2t
ambal
a,5kwacha400kwacha

3.Demonst
rat
ehowt
owr
it
ethemoneyi
nshor
tfor
mforexampl
e1t
,k5,
k400

4.Askl
ear
ner
stopr
act
icewr
it
ingmoneyi
nshor
tfor
m

PROCEDUREWHENTEACHI
NGVALUESOFMONEY

1.Gi
vel
ear
ner
ssever
alcoi
ns(
1t)

2.Askt
hem t
opi
ck1tcoi
nthatmakes5t

3.Hel
plear
ner
stoest
abl
isht
hatf
ive1tcoi
nsmake5t

4.Repeatexpr
essi
ngval
uesonmoneyi
nter
msofot
her
ssuchask20i
nter
msofk5,
k100
i
ntermsofk10

5.Youcansummar
ise:

*
5t=1t
,1t
,1t
,1t
,1t

*
t10=2t
,2t
,2t
,2t
,2t

*
k10=k5,
k5

ACTI
VITI
ESTHATYOUCANDOWI
THLEARNERSONRECOGNI
TIONOFMONEY

(
a)Gi
vel
ear
ner
sa20tcoi
nandl
ett
hem t
odescr
ibeot
herf
eat
uresl
ikesi
ze,
col
our

(
b)Askl
ear
ner
stopi
cka20tcoi
nfr
om agr
oupofdi
ff
erentcoi
ns

BASI
COPERATI
ONSOFMONEY

2
1.
ADDI
TIONOFMONEY

.Chooseonel
ear
nert
obeashopkeeper

.Askanotherl
ear
nert
obuyt
woi
temsofdi
ff
erentpr
icesegapacketofsal
tatk20andaboxof
matchesatk5

.Tel
ltheshopkeepert
ofi
ndt
het
otalcostoft
het
woi
tems

.Lett
hecust
omerpayexactamountormoney

.Hel
plear
ner
stoest
abl
isht
hatk20+k5=k25

.Letthenconti
nuest
hebuyi
ngandsel
li
ngofdi
ff
erenti
temsf
rom t
heshopi
ngsceneusi
ng
otherlear
ner
s

2.SUBTRATI
ONOFMONEY

.Setupashoppi
ngcor
nerwher
efar
m pr
oduceandgr
ocer
iesi
temsar
edi
spl
ayed

.Askonel
ear
nert
obeashopkeeperandanot
herl
ear
ner
stobeacust
omer

.Askt
hecust
omert
obuyonei
tem sayapacketofsugaratk125andpayk130

.Lett
heshopkeepergi
vet
hei
tem andcor
rectchange

.Hel
plear
ner
stoest
abl
isht
hatk130-
k125=k5

.Letot
herl
ear
ner
spr
act
icebuyi
ngandsel
li
ngi
temsandshowuppayi
ngmoneywhi
chneeda
change

3.MULTI
PLI
CATI
ONOFMONEY

.Askt
hecust
omer
stobuyt
hreeormor
eit
em oft
hesameki
nd

(
4@ k12each)

.Theshopkeepershouldfi
ndt
het
otalcostusi
ngr
epeat
edaddi
ti
onasf
oll
ows
k12+k12+k12+k12=k48.
00

.Hel
plear
nerst
oestabl
ishthatt
hetotalcostcanbef
oundbymul
ti
plyi
ngt
hecostbyt
he
numberofi
temsint
hiscaseitwi
llbek12.00x4=k48.
00

.Repeatt
heact
ivi
tywi
thawi
der
angeofi
tems

4.DI
VISI
ONOFMONEY

3
Thisi
nvol
vescal
cul
ati
ngofnumber
sofi
temsbr
oughtatt
hesamecostpr
icewhengi
vent
he
tot
alcost

LEARNERSMI
SCONCEPTI
ONANDERRORSONMONEY

1.Fai
lur
etoexpr
esst
heval
ueofmoneyi
temsofot
her
s

2.Theyt
hinkthatt
hereisnopr
obl
em i
fposi
ti
onsofkwachaandt
ambal
aar
ewr
it
tenont
he
samepositi
oni.
e5k,1t

3.Wr
it
ingt
hreedi
git
sint
ambal
awhenper
for
mingbasi
coper
ati
onofmoney

4.Fai
luretoputdeci
malpoi
ntcor
rect
lywhenmul
ti
plyi
ngordi
vidi
ngmoneyi
nkwachasand
tambalas

TOPI
C2:TEACHI
NGOFPOSTALANDBANKSERVI
CES

Post
alser
vicesdealwi
thder
iver
yofi
temssuchasl
ett
ers.
moneyandpar
cel
s

.Postof
fi
ceschar
gessomef
eesf
orsendi
ngi
tems

BANKSERVICESareser
vicesprovi
dedbybankssuchaskeepi
ngmoneysaf
e,l
eadi
ngmoney
andf
aci
li
tat
ingpaymentofbil
ls

LEARNERSPRI
ORKNOWLEDGEONPOSTALANDBANKSERVI
CES

1.Lear
ner
shaveseenpostof
fi
cei
nthei
rhomes,
l
ocalar
easandbankser
vicesi
ebanknkhonde

2.Lear
ner
sar
esentt
osendandr
ecei
vel
ett
ersandmoneyt
hroughpostof
fi
ces

3.Lear
ner
sal
readyknowhowt
owr
it
emoney

4.Wr
it
ingnumber
sinwor
dsandf
igur
es

POSTALANDBANKSERVI
CESTHATAREFOUNDI
NTHECOMMUNI
TY

.Sendi
ngandr
ecei
vingl
ett
ersandmoney

.Lendi
ngmoney

.Keepi
ngmoneysaf
e

.Loans

I
NSTI
TUTI
ONSTHATOFFERSPOSTALSERVI
CES

.Postof
fi
ce,
G4S,
DHL,
PonyandFEDEX

4
I
NSTI
TUTI
ONSTHATOFFERSBANKSERVI
CES

.Nat
ionalbankofMal
awi

.Ai
rt
elandTNM t
hroughai
rt
elmoneyandmpamba

.Vi
ll
agebanki
ngs(
banknkhonde)

.Zoona

.St
andar
dbank

SITUATIONSI
NEVERYDAYLI
FETHATHELPCHI
LDRENLEARNABOUTPOSTALANDBANK
SERVICES

1.Whent
heyar
esentt
osendorr
ecei
vemoneyandl
ett
erst
hroughpostof
fi
ce

2.Whenobser
vingpeopl
emaki
ngt
ransact
ionsi
nvol
vingbankser
vicesi
evi
ll
agebanki
ng

3.Whenobser
vingpeopl
esendi
ngandr
ecei
vingmoneyt
hroughmobi
lemoney

I
MPORTANCEOFLEARNI
NGPOSTALANDBANKSERVI
CESTOPRI
MARYSCHOOLLEARNERS

.I
tenhancewr
it
ingski
ll
sasl
ear
ner
sar
einvol
vedi
nfi
ll
ingdeposi
tsl
ipandwi
thdr
awf
orms

.Wi
llhel
plear
ner
sinf
utur
ecar
earsuchasaccount
antorbankt
ell
er

.Hel
plear
ner
sto.
usepost
alandbankser
vicesi
never
ydayl
if
e

CONCEPTSANDSKI
LLSTHATLEARNERSLEARNI
NTOPI
CPOSTALANDBANKSERVI
CES

1.POSTALSERVI
CES

-Post
alser
vicei
nMal
awi

-Cal
cul
ati
ngchar
gesf
orsendi
ngi
temssuchasl
ett
er,
ter
egr
am andpost
alor
der

2.BANKSERVI
CES

-Bankser
vicesi
nMal
awi

-Fi
li
ngi
ndeposi
tandwi
thdr
awf
orms

-f
il
ingi
nchequesandcount
erf
oil
s

-Showi
ngpr
act
icalpr
obl
emsi
nvol
vingpost
alandbankser
vices

POSTALSERVI
CES

5
Ther
ear
esever
alpost
alser
vicest
hatof
fer
edi
nMal
awi
.Thesear
e

(
a)Or
dinar
ymai
lser
vice:
-der
iver
yofi
temssuchasl
ett
ersorpar
cel
s

(
b)Regi
stermai
lser
vice:
-Der
iver
yofl
ett
ersandpar
cel
sasr
egi
ster
ed

(
c)Post
alor
derser
vice:
-der
iver
yofmoneyi
nfor
m of
post
alor
der
s

(
d)Expr
essmai
lser
vice:
-der
iver
yofl
ett
ersandpar
cel
sasexpr
essemai
ls

(
e)Moneyor
derser
vices:
-der
iver
yofmoneyi
nfor
m ofmoneyor
der

(
f)Tel
egr
am ser
vices:
-der
iver
yofmessagesormoneybyt
eregr
am

(
g)Fastcashmoneyt
ransf
er:
-tr
ansf
erofmoneyf
rom onepl
acet
o.anot
herusi
ngcomput
er

TYPESOFBANKACCOUNTS

1.SAVI
NGSACCOUNT

.I
nit
ialdeposi
tisr
equi
redt
oopenanaccountaf
terf
il
ingaf
orm wi
thal
lrequi
rementsuchas
si
gnatureetc

.Af
teropeni
ngt
hebankgi
vet
hecust
omeraut
ort
ell
ermachi
ne(
ATM)car
d

ADVANTAGESOFSAVI
NGSACCOUNTs

*Thebankpayi
nter
esti
fonei
ssavi
ng(
keepi
ng)moneyi
ntheaccount

*Thi
sisal
sogi
vesachancef
orani
ndi
vidualt
obudgetpr
oper
lyaccor
dingt
otheval
ueof
money

DI
SADVANTAGESOFSAVI
NGSACCOUNT

.I
tisdi
ff
icul
ttogetmoneyf
ori
mmedi
ateef
fect
s

2.CURRENTACCOUNT

-I
tissi
mil
art
oopencur
rentaccountwi
thsavi
ngs

-Thebankdoesnotpayi
nter
estt
othecust
omer
s

ADVANTAGESOFCURRENTACCOUNT

-Moneycanbewi
thdr
awi
nshor
tper
iodoft
ime

DI
SADVANTAGESOFCURRECTACCOUNT

6
-Thebankdoesnotgi
vei
nter
estt
ocust
omer
s

LEARNERSERRORSANDMI
SCONCEPTI
ONS.
ONPOSTALANDBANKSERVI
CE

*Post
alandbankser
vicesar
eonl
yforr
ichpeopl
e

*Fai
lur
etof
il
lcor
rect
lydeposi
tandwi
thdr
awf
orm

*Post
alandbankser
vicesar
edonei
ntown

WAYSOFASSESSI
NGLEARNERSUNDERSTANDI
NGONTHETOPI
CPOSTALANDBANK
SERVI
CES

1.Usi
ngor
alquest
ions

2.Usi
ngwr
it
tent
ext

3.Peerassessment

4.Sel
fassessment

TEACHI
NG,
LEARNI
NGANDASSESSMENTRESOURCESFORPOSTALANDBANKSERVI
CES

-Resour
ceperson,
post
alof
fi
ce,
banks,
checkl
ist
,sampl
emoneyor
der
,sampl
eofdeposi
tand
wi
thdrawfor
m

ASSESSMENTTOOLS

-Checkl
ist
,scor
ingr
ubl
ic,
quest
ionar
e,pr
ogr
essr
ecor
dbook

WAYSOFCORRECTI
NGLEARNERSERRORSANDMI
SCONCEPTI
ON

.Gi
vingr
elevantexampl
eandi
nst
ruct
ions

.User
esour
ceswhent
eachi
ngt
het
opi
c

.Usevar
iet
yoft
eachi
ngmet
hods

TOPI
C3:TEACHI
NGOFCOMMI
SSI
ONANDDI
SCOUNT

Commi
ssi
on:
ist
hemoneypai
dforser
vicesr
ender
edonever
yit
em sol
d

Di
scount
:ist
heamountofmoneydeduct
edf
rom t
hepr
iceofani
tem

Mar
kedpr
ice:i
sthepr
iceofani
tem bef
oredi
scount

Agent
:isaf
il
m orcompanysel
li
ngi
temsonbehal
foft
heowner

7
LEARNERSPRI
ORKNOWLEDGEONCOMMI
SSI
ONANDDI
SCOUNT

*l
ear
ner
sar
einvol
vedi
nbuyi
ngandsel
li
ngofi
temsi
nthei
rcommuni
ti
es

*Lear
ner
spl
ayusi
ngpi
ecesof
.paperorl
eavest
hati
nvol
vescommi
ssi
onanddi
scount

*Theyar
leadyknowhowt
ocal
cul
ateper
cent
age

*Theyknowhowt
oper
for
m basi
coper
ati
onofnumber
s

SI
TUATI
ONSANDEVERYDAYLI
FETHATHELPCHI
LDRENABOUTCOMMI
SSI
ONAND
DI
SCOUNT

.Whenbuyi
ngandsel
li
ngi
tems

.Whent
heyar
esentt
osendorr
ecei
vingmoneyf
rom agent

.Whenobser
vingpeopl
easki
ngf
or.
discountata.
shopor
.mar
ket

CONCEPTSANDSKI
LLSOF.
COMMUSSI
ONANDDI
SCOUNT

.Themeani
ngofcommi
ssi
onanddi
scount
.

.Cal
cul
ati
ngcommi
ssi
on

.Cal
cul
ati
ngcommi
ssi
onper
cent

.Cal
cul
ati
ngcommi
ssi
ondi
scount

.Cal
cul
ati
ngmar
kedpr
iceandsel
li
ngpr
ice

I
NTRODUCI
NGCOMMI
SSI
ON

1.Askl
ear
ner
stobr
ainst
ormt
hemeani
ngofcommi
ssi
on

2.Di
scusst
hemeani
ngofcommi
ssi
on

3.Gi
vel
ear
ner
sanexampl
e

4.Letl
ear
ner
spr
act
isef
indi
ngcommi
ssi
on

commi
ssi
on%=commi
ssi
onx100%

t
otalsel
l

Di
scount%=di
scountx100%

mar
kedpr
ice

8
REASONSFORREDUCI
NGPRI
CE(DI
SCOUNT)

1.Tocl
earoutol
dst
ocks

2.Toat
tr
actcust
omer

3.Seasonalandpr
omot
ion

ASSESSMENTI
TEMSONCOMMI
SSI
ONANDDI
SCOUNT

(
a)Acarsal
esgetk3f
orever
ycarshesal
es.Fi
ndt
hecommi
ssi
oni
f43car
swer
esol
d?

(
b)Ashi
pismar
ked@ k1300.
00wassol
d@ k1267.
00.Whatwast
hedi
scount
?

(c)ApersonpaidK8825.
00f orr
adio.Cal
culatethemar
kedpr
icei
fadi
scountof15%was
offer
ed.Calcul
atet
hemar kedpri
ceofar adio?

MI
SCONCEPTI
ONSANDERRORSTHATLEARNERSMAKEONCOMMI
SSI
ONANDDI
SCOUNT

.Lear
ner
sthi
nkt
hatcommi
ssi
oni
ssameassal
ary.

.Lear
ner
sthi
nkt
hatvendor
sar
ethi
eves

.Fai
lur
etodi
ff
erenci
atemar
kedpr
iceandsel
li
ngpr
ice

.Lear
ner
scant
hinkt
hatdi
scounti
samust

POSSI
BLESOURCESOFMI
SCONCEPTI
ONSANDERRORSONCOMMI
SSI
ONANDDI
SCOUNT

.Teachi
ngwi
thoutr
esour
ces

.Lackofemphasi
sonf
ormul
asf
orcal
cul
ati
ngcommi
ssi
onanddi
scount

.Lackofvar
iet
yoft
eachi
ngmet
hods

SOLUTI
ONSTOTHEMI
SCONCEPTI
ONANDERRORSONCOMMI
SSI
ONANDDI
SCOUNT

.
(a)pr
epar
eteachi
ngr
esour
cesi
nadvance

.
(b)gi
vingcl
earexpl
ainat
ionwhent
eachi
ng

(c)user
eall
if
esi
tuat
ionwhent
eachi
ngcommi
ssi
onanddi
scount

(d)usesever
almet
hodswhent
eachi
ng

9
TOPI
C4:TEACHI
NGOFTAXESANDPREMI
UMS

TYPESOFTAXES

I
ncomet
ax:at
axi
scol
lect
eddi
rect
lyi
nal
lfor
msofi
ncome(
sal
ary)

Surt
ax:
ataxcomposedont
heal
readyt
axedgoods

Exci
sedut
y:t
hisi
sat
axi
mposedongoodsmanuf
act
uredwi
thi
nthecount
ryconsi
der
edas
l
uxuri
es

Cust
om dut
y:t
hisi
scol
lect
edf
rom i
mpor
tedgoods

Capi
talt
ax:t
axcol
lect
edf
rom t
hel
uxur
ies

Wi
thhol
dingt
ax:t
axonepaysper
iodi
cal
lyf
orr
unni
ngabusi
ness

I
MPORTANCEOFTAX

*
Toassi
stl
ear
ner
sappr
eci
atet
hei
mpor
tanceoft
axesandpr
emi
ums

*Tobecomer
esponsi
bleci
ti
zens

*Theknowl
edgegai
nedi
susedi
not
hersubj
ect
sli
kesoci
alst
udi
es

*Enablegover
nmentt
orai
semoney(
revenue)whi
chi
susedf
orpr
ovi
ngpeopl
ewi
thsoci
al
ser
vices

PREMI
UM

Moneyt
hati
spai
dtoi
nsur
ancecompani
esont
heper
iodoft
imei
.eNI
CO,
OLD MURTUALe.
t.
c

LEARNERSPRI
ORKNOWELEDGEONTAXES(
PRE-
REQUI
SITKNOWELEDGE)

*t
hroughl
ist
eni
ngt
other
adi
osont
hei
nfor
mat
ionofpr
emi
um

*Thr
oughdoi
ngbusi
nessatt
hemar
ketast
heypaymar
ketf
ee

*Thr
oughbuyi
ngi
temsi
nbi
gshops,
theyr
ecei
vear
eceptt
hati
ndi
cat
esVal
ueAddedTax(
VAT)

WAYSOFUSI
NGTAXESANDPREMI
UMSTOLEARNERS(
ACTI
VITI
ES)

-Byr
olepl
ayi
ngsot
hatt
heyshoul
dremembert
heconcept

-I
nvol
vingt
hem i
ndi
ff
erentact
ivi
ti
esi
.et
ext
,exer
cise,
e.
t.
c

SKI
LLSI
NVOLVESI
NTAXESANDPREMI
UM

10
.Cal
cul
ati
ngVAT

.Cal
cul
ati
ngi
ncomet
ax

.Cal
cul
ati
ngcust
om dut
y

.Sol
vingpr
act
icalpr
obl
emsont
axes

TEACHI
NG,
LEARNI
NGANDASSESSMENTRESOURCES

.
Recei
ptsf
rom shop,
(el
ect
roni
corMRAr
ecei
pts)

.Resour
ceper
son

.Near
bymar
ket

MI
SCONCEPTI
ONSONTAXANDPREMI
UMS

1.Taxar
epai
dbyr
ichpeopl
e

2.Pr
emi
um ser
vicesar
edonei
ntownonl
y

TOPI
C 5:
TEACHI
NGOFSI
MPLEANDCOMPOUNDI
NTEREST

I
nterest
:moneyr
ecei
vedorgi
venbybankaf
tersavi
ngorbor
rowi
ngr
espect
ivel
yforcer
tai
n
peri
odofti
me

HOW LEARNERSDEVELOPTHECONCEPTSOFSI
MPLEANDCOMPOUNDI
NTEREST

1.Whenborrowi
ngmoneyf
rom moneyl
endi
ngi
nst
it
uti
onsi
nthei
rcommuni
ti
esi
.evi
ll
age
banks,
FINCA,
SACCOe.
tc

2.Whenbuyi
ngandsel
li
nggoodsonl
oans(
runni
ngbusi
ness)

3.Whensendi
ngandr
ecei
vingmoney

WHYINTERESTCHARGEDONTHEMONEYTHATPEOPLEBORROW FROM MONEYLENDI

*f
ormoneyl
endi
ngi
nst
it
uti
ont
omakepr
ofi
t

*I
thel
pst
hebor
rowert
ouset
hemoneywi
sel
y

*Thepenal
ty(
int
erest
)hel
psonet
odevel
opt
hecul
tur
eofsavi
ngmoney

I
MPORTANCEOFTEACHI
NGANDLEARNI
NGSI
MPLEANDCOMPOUNDI
NTERESTI
NPRI
MARY
SCHOOLLEARNERS

11
a.Forf
urt
herst
udi
esi
.eaccount
ingcour
ses

b.I
thel
psl
ear
ner
stocal
cul
atei
nter
estonmoneyl
ent

c.I
thel
psl
ear
ner
stomaker
ati
onaldeci
sionsaboutt
odowi
thmoney

HOW ISTHEKNOWLEDGEGAI
NEDONSI
MPLEANDCOMPOUNDI
NTERESTUSEDI
N
EVERYDAYLI
FE

.Whenkeepi
ngmoneyi
nthebank

.Whenl
endi
ngmoney

.Whenpur
chasi
nggoodst
hroughi
nst
all
ment
s

SKI
LLSANDCONCEPTSONTHI
STOPI
C

.Cal
cul
ati
ngsi
mpl
eint
erest

.Cal
cul
ati
ngt
ime

.Cal
cul
ati
ngpr
inci
pal

.Cal
cul
ati
ngamount

WHYISIMPORTANTTOKNOW THESKI
LLSANDCONCEPTSTOBETAUGHTATPRI
MARY
SCHOOLLEARNERS

1.I
thel
psat
eachert
opr
epar
eact
ivi
ti
esr
elat
edt
othet
opi
c

2.Fort
hechoosi
ngofappr
opr
iat
emet
hodsandr
esour
ces

3.I
thel
psat
eacheronhowt
oteachandassessl
ear
ner
sef
fect
ivel
y

DERI
VINGFORMULAFORSI
MPLEI
NTEREST

Key:P=Pr
inci
ple

A=Amount

R=Rat
e

n=number
sofyear
s

I
=Int
erest

12
I
=PTR T=Ix100 R=Ix100 P=Ix100

100 PR PT TR

Amount
=fi
ndi
nter
est+pr
inci
pal

COMPOUNDI
NTERESTFORMULA

A=P(
1+R)

100

HOW TOTEACHTHETOPI
CSI
MPLEANDCOMPOUNDI
NTERESTEFFECTI
VELY

1.Expl
orel
ear
ner
sexper
iancesonl
oanst
hatbusi
nesspeopl
egetandpr
icechar
gedf
ort
he
moneyborr
owed

2.Di
scusswhyi
nter
esti
schar
ged

3.Expl
aint
olear
ner
sther
elat
ionshi
pbet
weent
erm si
mpl
eandcompound

4.Expl
aini
ngt
othel
ear
ner
stheor
igi
nofdenomi
nat
or100i
nthef
ormul
aPTR

100

5.I
nvolvel
ear
ner
stosol
vepr
act
icalpr
obl
emsonsi
mpl
eandcompoundi
nter
estusi
ng
for
mulas

MI
SCONCEPTI
ONSONCOMPOUNDANDSI
MPLEI
NTEREST

1.Compoundi
nter
estguar
ant
eesf
utur
eweal
th

2.Lear
ner
sthi
nkt
hatcommi
ssi
oni
ssameasi
nter
est

3.Compoundi
nter
esti
sgoodi
nvest
ment

TOPI
C6:TEACHI
NGOFPATTERNS

.
Iti
sthesyst
emat
icar
rangementofnumber
s,shapesorot
herel
ement
saccor
dingt
odef
ined
r
ule

.
Pat
ter
nsar
efoundi
nobj
ect
s,games,
songs,
cl
othesorenvi
ronmente.
t.
c

TYPESOFPATTERNS

Si
mpl
epat
ter
ns:
-ar
epat
ter
nsmadebyar
rangi
ngordr
awi
ngobj
ect
sinasyst
emat
icway

13
Numberpat
ter
ns:
-ar
epat
ter
nst
hatusesar
rangementofnumber
saccor
dingt
ogi
venr
ulesi
.e

2,
4,6,
8

Geomet
ri
cpat
ter
ns:
-ar
rangementofobj
ect
s,shapesf
ormsgeomet
ri
cshapesi
.e

PRE-REQUI
SITKNOWLEDGELEARNERSHAVE

*Thr
oughpai
nti
ngs

*I
nconst
ruct
ingt
hings

*Whensi
ngi
ngsongs

RESOURCESUSEDWHENTEACHI
NGPATTERNS

-Squar
es

-Tabl
es

-Leaves

-Lear
ner
sthemsel
ves

SI
TUATI
ONSWHEREPATTERNSAREUSEDI
NEVERYDAYLI
FE

1.Whensi
ngi
ng

2.Whenpai
nti
ng

3.I
nconst
ruct
ion

I
MPORTANCEOFPATTERNS

*f
ori
dent
if
icat
ion

*Tosepar
atet
hings

*I
thel
pst
omakegener
ali
sat
ion

*Forpr
edi
cti
ngf
utur
eevent
s

MI
SCONCEPTI
ONS OFPATTERNS

14
.Lear
ner
sthi
nkt
hatpat
ter
nsar
eonl
yusedi
nar
ti
sti
cit
ems

ERRORSONPATTERNS

1.Fai
li
ngt
odesi
gnnumberpat
ter
ns

2.Di
ff
icul
ttoext
endnumberpat
ter
ns

3.Fai
li
ngt
odesi
gngeomet
ri
cpat
ter
ns

TOPI
C7:ALGEBRAI
CEXPRESSI
ONS

.
Iti
samat
hemat
icalsent
encet
hatcont
ainsnumber
s,var
iabl
eandbasi
coper
ati
onsi
.ex+2,
5x+4y

Coef
fi
cient
:-I
tisal
soanumberwhi
chshowshowmanyt
imesal
ett
erhasbeenaddedi
e3x+2

MI
SCONCEPTI
ONANDERRORSONALGEBRAI
CEXPRESSI
ONS

1.Lear
ner
stakeavar
iabl
easal
abelf
oranobj
ecti
.e3b+4,
wher
eb=booksorb=bananas

2.Lear
ner
smaynotunder
standt
hatavar
iabl
ecanr
epr
esentmul
ti
pleval
ues

3.Addi
ngdi
ff
erentvar
iabl
etoget
her

4.Per
for
mingt
heoper
ati
onaddi
ti
onwi
thoutconsi
der
ingt
henegat
ivesi
gnat
tachedt
oit

PRE-
REQUI
SITKNOWLEDGEOFALGEBRAI
CEXPRESSI
ONS

*whencount
ingnumber
soff
ami
lymember
s

*Whenst
ori
ngf
arm pr
oduct
s

*whenpl
ayi
nggames,
theysayt
her
ear
e3boysand2gi
rl
s

*Addi
ti
onofmoneyhavi
ngkwachaandTambal
a

*Whenl
ear
ningAl
phabet
ici
nlanguage

SKI
LLSANDCONCEPTSONALGEBRAI
CEXPRESSI
ON

*wr
it
ingnumbersent
ences

*compl
eti
ngnumbersent
ences

*Addi
ngl
iket
erms

I
MPORTANCEOFTEACHI
NGALGEBRAI
CEXPRESSI
ONS

1.Theknowl
edgei
sappl
iedi
not
herl
ear
ningar
ea

15
2.Forf
utur
ecar
eer

3.Theknowledgei
susedt
osimpl
if
ymathemat
icalprobl
emsi nt
ermsofl
iket
ermsandunl
iket
erms
andalsouseofsent
encei
nst
eadofmat
hemati
calsentences

HOW TOTEACHALGEBRAI
CEXPRESSI
ON

a)Havedi
ff
erentki
ndsofobj
ect
si.
ebot
tl
etops,
l
eaves,
sti
ckse.
tc

b)Askt
wol
ear
ner
stoset4and6r
espect
ivel
yoft
hesameki
nd

c)Askhowmanyobj
ect
shavet
het
wol
ear
ner
scol
lect
edt
oget
her

d)Thenpr
esenti
tint
hisway:
-

*4st
ones+6st
ones=10st
ones

*4s+6s=10s

TOPI
C8:TEACHI
NGOFEQUATI
ONS

Equat
ion:I
tisamat
hemat
icalsent
encet
hatcont
ainsnumber
s,var
iabl
eandbasi
coper
ati
ons

HOW TO.
SOLVEEQUATI
ONs

*Readt
hepr
obl
em wi
thunder
standi
ng

*Re-
arr
anget
hepr
obl
em t
omaket
heunknownt
hef
ormul
a

*Wor
koutt
hepr
obl
em

STRATEGI
ESWHI
CHCANBEUSEDWHENTEACHI
NGEQUATI
ONS

-El
imi
nat
ion

-Subt
ract
ion

-Gr
aphi
cal

HOW LEARNERSDEVELOPTHECONCEPTOFEQUATI
ON

-Whent
heyar
edoi
ngbusi
nessi
.ewei
ghi
nggoods

-Shar
ingf
ood

-Whensol
vingmat
hemat
icalpuzzl
e

I
MPORTANCEOFTEACHI
NGEQUATI
ONS

16
*f
orf
utur
ecar
eer

*Devel
opcr
it
icalt
hinki
ng

*Theknowl
edgei
sappl
iedt
oot
hersubj
ect
s

HOW THECONCEPTOFTEACHI
NGEQUATI
ONSI
SAPPLI
ED

-Whendoi
ngbusi
ness

-Whenshar
ingt
hings

TOPI
C9:TEACHI
NGOFI
NEQUALI
TIES

HOW LEARNERSDEVELOPTHECONCEPTOFI
NEQUALI
TIES

*Whenshar
ingt
hings

*Whenpl
ayi
nggames

*Whencompar
ingt
hingsi
.eGl
oryi
sfat
tert
hatAphr
ah.

I
MPORTANCEOFTEACHI
NGTHECONCEPTSOFI
NEQUALI
TIESTOLEARNERS

*Bui
ldf
oundat
ionf
orf
utur
ecar
eer

*I
tcanbeappl
iedi
not
hersubj
ect
s.

*Compar
ingt
hings

RESOURCESTOBEUSEDWHENTEACHI
NGTHECONCEPTOFI
NEQUALI
TIES

.Si
mpl
ebal
ance

.Realobj
ect
s

RULESTOBEFOLLOWEDWHENPERFORMI
NGALGEBRI
ACEXPRESSI
ONONI
NEQUALI
TIES

1.Addi
ngorsubt
ract
ingt
hesamequant
it
yfr
om bot
hsi
desofani
nequal
it
ies

2.Leavet
hei
nequal
it
ysymbolunchanged

3.Mul
ti
plyordi
videsi
desbyposi
ti
venumberl
eavest
hei
nequal
it
ysymbolunchanged

4.Mul
ti
plyordi
videbot
hsi
desbyanegat
ivenumber,
rever
set
hei
nequal
it
ysymbol

CHALLENGESTHATLEARNERSFACEWHENLEARNI
NGI
NEQUALI
TIES

*Fai
li
ngt
ousesymbol
scor
rect
ly

17
*Lear
ner
smayconf
usel
inearequat
ionwi
thl
ineari
nequal
it
y

SKI
LLS

*Compl
eti
ngnumbersent
ences

*For
mul
ati
ngnumbersent
encef
rom t
hegi
vencont
ext

GLOSSARY:

ATM CARD:-acar
doffer
edatthebanktoacustomert
hatcanbeusedt
oaccesshi
s/her
accounti
nter
msofchecki
ngthebalance,
wit
hdr
awingcashorpayi
ngbi
ll
s

Algebr
aicexpr
essi
on:
-.
Iti
samat
hemat
icalsent
encet
hatcont
ainsnumber
s,var
iabl
eandbasi
c
operat
ions

Bankservices:-ar
eservi
cesprovi
dedbybankssuchaskeepi
ngmoneysaf
e,l
eadi
ngmoney
andfaci
li
tatingpaymentofbi
ll
s

Cust
om dut
y:t
hisi
scol
lect
edf
rom i
mpor
tedgoods

Capi
talt
ax:t
axcol
lect
edf
rom t
hel
uxur
ies

Coef
fi
cient
:-I
tisal
soanumberwhi
chshowshowmanyt
imesal
ett
erhasbeenadded

Exci
sedut
y:t
hisi
sat
axi
mposedongoodsmanuf
act
uredwi
thi
nthecount
ryconsi
der
edas
l
uxuri
es

Equati
on:i
sast
atementco.
Iti
samat
hemat
icalsent
encet
hatcont
ainsnumber
s,var
iabl
eandbasi
c
operat
ions

Er
ror
:incor
rectf
orm ofoper
ati
ngwi
thnumber
sthatl
ear
ner
scannotcor
rectont
hei
rown

Geomet
ri
cpat
ter
ns:
-ar
rangementofobj
ect
s,shapesf
ormsgeomet
ri
cshapes

I
nterest
:moneyr
ecei
vedorgi
venbybankaf
tersavi
ngorbor
rowi
ngr
espect
ivel
yforcer
tai
n
peri
odofti
me

I
ncomet
ax:at
axi
scol
lect
eddi
rect
lyi
nal
lfor
msofi
ncome(
sal
ary)

Mi
sconcept
ion:
-isami
stakenbel
ieforwr
ongi
dea

Numberpat
ter
ns:
-ar
epat
ter
nst
hatusesar
rangementofnumber
saccor
dingt
ogi
venr
ules

Pr
emi
um:
-themont
hlyoryear
lycont
ri
but
iononepayst
oinsur
ancecompani
es

Pr
inci
pal
:-i
sini
ti
alamountofmoneyyoudeposi
tint
othebank

18
Pat
terns:.I
tist
hesyst
emat
icar
rangementi
fnumber
s,shapesorot
herel
ement
saccor
dingt
o
def
inedr ul
e

Rat
e:-t
hei
nter
estpai
dtomoneybor
rowedbyt
hebanki
scal
cul
atedonagr
eedper
cent
age

Si
mpl
epat
ter
ns:
-ar
epat
ter
nsmadebyar
rangi
ngordr
awi
ngobj
ect
sinasyst
emat
icway

Surt
ax:
ataxcomposedont
heal
readyt
axedgoods

Shoppi
ngscene:
-isar
olepl
aywher
ebyl
ear
ner
spr
act
icebuyi
ngandsel
li
ngi
tems

Tax:
-acompul
sor
ycont
ri
but
iononepayst
oinsur
ancecompani
es

Wi
thhol
dingt
ax:t
axonepaysper
iodi
cal
lyf
orr
unni
ngabusi
ness

REFERENCES

Mini
str
yofEducat
ion,
ScienceandTechnol
ogy(
2009)l
nit
ialPr
imar
yTeacherEducat
iont
hrough
OpenandDist
anceLearning(ODL)

Mal
awiI
nst
it
uteofEducat
ion(
2008)I
nit
ialPr
imar
yTeacherEducat
ionst
udentbook

ABOUTTHEAUTHOR
JosephChi
kuseBandai
sast
udentatLi
longweTeacher
sTr
aini
ng

Col
legedoi
ngacer
ti
fi
cat
einI
nit
ialPr
imar
yTeacherEducat
ion

Cohol
t13.
HewasonceatNtcheusecondar
yschoolandworkedwi
th
Oppor
tuni
tyBankasabankt
ell
erandaCustomerConsul
tant

Cel
l: :
0885378646

Wat
sapp:
0993743673

19
ABOUTTHI
SBOOK

.
Itcover
smal
awisyl
labus

.
Iti
sbr
ieff
oreasyunder
standi
ng

.I
talsocont
ainsi
nfor
mat
iont
hati
sfoundi
not
herr
ecommendedbookst
hatar
e
expectedworl
dwide

.
Ithasappr
opr
iat
elanguageandvocabul
aryt
oavoi
dconf
usi
on

ToGodbet
hegl
ory

THEEND

20
 NOT FOR SALE

Publ
ishedbyJOENELI
NVESTMENT
Copyr
ight©2019

Al
lRi
ght
sReser
ved