Business Mathematics Study Material

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Business Mathematics - Study Material
Business Mathematics (Management College of Southern Africa)
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BUSINESS MATHEMATICS
Module Guide
Copyright© 2021
MANCOSA
All rights reserved, no part of this book may be reproduced in any form or by any means, including photocopying machines,
without the written permission of the publisher. Please report all errors and omissions to the following email address:
modulefeedback@mancosa.co.za

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This Module Guide,

Business Mathematics (NQF level 5),
module guide will be used across the following programmes:
 Higher Certificate in Business Management

 Bachelor of Commerce in Supply Chain Management
 Bachelor of Business Administration
 Bachelor of Commerce in Entrepreneurship
 Bachelor of Commerce in Financial Management
 Bachelor of Commerce in Retail Management
 Bachelor of Commerce in Marketing Management
 Bachelor of Public Administration
 Bachelor of Commerce in International Business
 Bachelor of Commerce in Accounting

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BUSINESS MATHEMATICS
Preface ..................................................................................................................................................... 1
Unit 1: Basic Mathematics........................................................................................................................... 6
Unit 2: Percentages .................................................................................................................................. 22
Unit 3: Algebra ......................................................................................................................................... 27
Unit 4: Ratios and Proportions ................................................................................................................... 43
Unit 5: Linear Graphs ............................................................................................................................... 49
Bibliography ............................................................................................................................................ 61

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Business Mathematics
Preface
A. Welcome
Dear Student
It is a great pleasure to welcome you to Business Mathematics (BM5). To make sure that you share our passion
about this area of study, we encourage you to read this overview thoroughly. Refer to it as often as you need to
since it will certainly be making studying this module a lot easier. The intention of this module is to develop both
your confidence and proficiency in this module.
The field of Mathematics is extremely dynamic and challenging. The learning content, activities and self- study
questions contained in this guide will therefore provide you with opportunities to explore the latest developments
in this field and help you to discover the field of Mathematics as it is practiced today.
This is a distance-learning module. Since you do not have a tutor standing next to you while you study, you need
to apply self-discipline. You will have the opportunity to collaborate with each other via social media tools. Your
study skills will include self-direction and responsibility. However, you will gain a lot from the experience! These
study skills will contribute to your life skills, which will help you to succeed in all areas of life.
This module on Business Mathematics serves to refresh your mathematical skills.

This module will explain the various mathematical calculations necessary to prepare you for the study of
Accounting, Statistics and Economics. It will also provide you with the necessary exercises to ensure that the
concepts are understood.
The module is a 15 credit module at NQF level 5.
We hope you enjoy the module.
MANCOSA does not own or purport to own, unless explicitly stated otherwise, any intellectual property rights in or
to multimedia used or provided in this module guide. Such multimedia is copyrighted by the respective creators
thereto and used by MANCOSA for educational purposes only. Should you wish to use copyrighted material from
this guide for purposes of your own that extend beyond fair dealing/use, you must obtain permission from the
copyright owner.
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B. Learning Outcomes and Associated Assessment Criteria of the Module
LEARNING OUTCOMES OF THE MODULE ASSOCIATED ASSESSMENT CRITERIA OF THE MODULE
 Demonstrate an understanding of the  Basic concepts in Mathematics: whole numbers, fractions,

basic concepts of whole numbers, indices, numbering systems and the operations that are
fractions, mathematical operations and applied them are explored to give the learner a solid basis
numbering systems in Mathematics
 Exhibit an understanding of percentages  Mathematical operators and the rules governing them are
and associated operators in Mathematics explored to enhance the learner’s understanding of the
calculations involved in percentages and basic
Mathematical proportions
 Apply Mathematical reasoning to problem  Algebraic concepts are thoroughly examined and practical
scenarios in order to provide solutions by examples used to enable learners to appreciate the
correctly using algebra application of mathematical reasoning to case scenarios
when solving problems of a Mathematical nature
 Manipulate number quantity aggregates  Concepts regarding aggregate numbers [Totals] are
and decompose them to their individual explored to reveal the reasoning behind a multiplication,
components based on share ratios and division, addition or subtraction decision when
proportions decomposing an aggregate total to its given constituent
shares and/or proportions
 Demonstrate an understanding of graphs  Practical examples of solving mathematical equations are

and the ability to interpret the information explored using the graphic method and algebra to enable
they communicate the learner to understand how to solve mathematical
problems through graphical analysis
C. Learning Outcomes of the Units

You will find the Unit Learning Outcomes on the introductory pages of each Unit in the Module Guide. The Unit
Learning Outcomes lists an overview of the areas you must demonstrate knowledge in and the practical skills you
must be able to achieve at the end of each Unit lesson in the Module Guide.
D. How to Use this Module

This Module Guide was compiled to help you work through your units and textbook for this module, by breaking
your studies into manageable parts. The Module Guide gives you extra theory and explanations where necessary,
and so enables you to get the most from your module.
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The purpose of the Module Guide is to allow you the opportunity to integrate the theoretical concepts from the
prescribed textbook and recommended readings. We suggest that you briefly skim read through the entire guide
to get an overview of its contents. At the beginning of each Unit, you will find a list of Learning Outcomes and
Associated Assessment Criteria. This outlines the main points that you should understand when you have
completed the Unit/s. Do not attempt to read and study everything at once. Each study session should be 90
minutes without a break
This module should be studied using the prescribed and recommended textbooks/readings and the relevant
sections of this Module Guide. You must read about the topic that you intend to study in the appropriate section
before you start reading the textbook in detail. Ensure that you make your own notes as you work through both the
textbook and this module. In the event that you do not have the prescribed and recommended textbooks/readings,
you must make use of any other source that deals with the sections in this module. If you want to do further reading,
and want to obtain publications that were used as source documents when we wrote this guide, you should look
at the reference list and the bibliography at the end of the Module Guide. In addition, at the end of each Unit there
may be link to the PowerPoint presentation and other useful reading.
E. Study Material
The study material for this module includes tutorial letters, programme handbook, this Module Guide, a list of
prescribed and recommended textbooks/readings which may be supplemented by additional readings.
F. Prescribed and Recommended Textbook/Readings

There is at least one prescribed and recommended textbooks/readings allocated for the module.
The prescribed and recommended readings/textbooks presents a tremendous amount of material in a simple,
easy-to-learn format. You should read ahead during your course. Make a point of it to re-read the learning content
in your module textbook. This will increase your retention of important concepts and skills. You may wish to read
more widely than just the Module Guide and the prescribed and recommended textbooks/readings, the
Bibliography and Reference list provides you with additional reading.
The prescribed and recommended textbooks/readings for this module is:

 Trevor Wagner: Basic mathematics – revision primer (2nd Ed). Juta.
Recommended
 Grade 10 Mathematics textbooks
YouTube search links
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G. Special Features
In the Module Guide, you will find the following icons together with a description. These are designed to help you
study. It is imperative that you work through them as they also provide guidelines for examination purposes.
Special Feature Icon Explanation
The Learning Outcomes indicate aspects of the particular Unit you

LEARNING OUTCOMES
have to master.
The Associated Assessment Criteria is the evaluation of the

ASSOCIATED
students’ understanding which are aligned to the outcomes. The
ASSESSMENT
Associated Assessment Criteria sets the standard for the successful
CRITERIA
demonstration of the understanding of a concept or skill.
A Think Point asks you to stop and think about an issue. Sometimes
THINK POINT you are asked to apply a concept to your own experience or to think
of an example.
You may come across Activities that ask you to carry out specific
tasks. In most cases, there are no right or wrong answers to these
ACTIVITY
activities. The purpose of the activities is to give you an opportunity
to apply what you have learned.
At this point, you should read the references supplied. If you are
READINGS unable to acquire the suggested readings, then you are welcome to
consult any current source that deals with the subject.
PRACTICAL
Practical Application or Examples will be discussed to enhance
APPLICATION OR
understanding of this module.
EXAMPLES
You may come across Knowledge Check Questions at the end of

KNOWLEDGE CHECK each Unit in the form of Knowledge Check Questions (KCQ’s) that
QUESTIONS will test your knowledge. You should refer to the Module Guide or
your textbook(s) for the answers.
You may come across Revision Questions that test your

REVISION QUESTIONS
understanding of what you have learned so far. These may be
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attempted with the aid of your textbooks, journal articles and Module
Guide.
Case Studies are included in different sections in this Module

CASE STUDY Guide. This activity provides students with the opportunity to apply
theory to practice.
You may come across links to Videos Activities as well as

VIDEO ACTIVITY
instructions on activities to attend to after watching the video.
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Unit
1: Basic Mathematics
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Unit Learning Outcomes
CONTENT LIST LEARNING OUTCOMES OF THIS UNIT:
1.1 Whole Numbers  Explain the concept of whole numbers
1.2 Mathematical operations  Calculate numbers using the basic mathematical operations
1.3 Fractions  Describe and identify fractions.
 Calculate fractions using the basic mathematical operations
1.4 Decimals  Describe the use of decimals
 Calculate decimals using the basic mathematical functions
1.5 Exponents  Describe the use of exponents
 Calculate basic exponential equations
Prescribed Textbook:
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1.1 Whole numbers

The simplest type of numbers in our number system are those represented by the symbols 0, 1, 2, 3, etc. The
popular term that refers to these numbers are integers. Integers are used to count whole objects rather than
fractions or parts of them. An integer that is greater than zero (i.e. 1, 2, 3, …) is called a positive integer, while one
that is less than zero is called a negative integer.
A whole number consists of digits, whereby a digit is defined as one of the integers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. Some
numbers consist of one digit (e.g. 5), some consist of two digits (e.g. 55), others consist of three (e.g. 555) or more.
A one-digit number lies between 0 and 9, a two-digit number lies between 10 and 99, a three-digit number lies
between 100 and 999, a four-digit number lies between 1000 and 9999, and so on.
We use the so-called decimal system, since all numbers are based on the number 10. In this system, the value of
a digit depends on its position within the number.
Position of digit Value Name
First 1 Ones (or units)
Second 10 Tens
Third 100 Hundreds
Fourth 1000 Thousands
Fifth 10000 Tens of thousands
Sixth 100000 Hundreds of thousands
Seventh 1000000 Millions
Example: Write in words the number represented by each of the following:

1. 65
2. 1679
3. 367297
Solution:
1. Sixty-five (6 tens and 5 units)
2. One thousand, six hundred and seventy-nine (1 thousand, 6 hundreds, 7 tens and 9 units)
3. Three hundred and sixty-seven thousand, two hundred and ninety-seven (3 hundreds of thousands, 6 tens of
thousands, 7 thousands, 2 hundreds, 9 tens and 7 units)
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1.2 Mathematical operations

There are four types of mathematical operations that can be performed on numbers.
They are:
1. Multiplication (often represented by )
2. Division (often represented by  or /)
3. Addition (represented by +)
4. Subtraction (represented by -)
The order in which these operations should be performed in an expression is:
(a) multiplications and divisions first
(b) then additions and subtractions
For example: 8 – 2  3 = 8 – 6 = 2, not 6  3 = 18.

However, to avoid ambiguity we often use parentheses (or brackets) which take precedence over all four basic
operations. Using parentheses in the above expression, we could have written 8 – (2  3) to make the expression
clearer, although we will still get the same answer of 2.
Suppose, however, that we wanted to subtract the 2 from the 8, then multiply the result by 3. Then the parentheses
laden expression would now read (8 – 2)  3. In this case, the answer will be 18.
Multiplication
There are several ways of indicating that two numbers are being multiplied. For example, suppose that we wish to
multiply the number 5 and 7. Some of the common notations are:
1. 57
2. 57
3. 5 (7)
4. (5) 7
All these expressions mean the product of 5 and 7.
An expression of the type 5  7 = 35 is called an equation, which is a mathematical statement. An important

property of multiplication is its symmetry, i.e. reversing the order of the numbers result in the same answer.
In our case, 5  7 = 7  5 = 35.
Also, if two numbers have the same sign and are multiplied together, the result will be positive; if they have different
signs the result will be negative.
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Example:
Calculate:
a) 3  (8 - 5)
b) (9 + 2)  7
c) –7  - 8
Solution:
a) 3  (8 - 5) = 3  3 = 9
b) (9 + 2)  7 = 11  7 = 77
c) -7  - 8 = 56
Division
There are several ways of indicating that two numbers are to be divided. For example, suppose that we wish to
divide the number 15 by the number 5. Some common notations for this are:
1. 15 / 5
2. 15  5
3. 15
In this case, the number to be divided (15) is called the dividend or numerator, and the number this is divided by
(5) is called the divisor or denominator. The answer to the division (in this case 3) is called the quotient.
Division does not have symmetry. If the order of the numbers is changed, the answer is affected. For example, in
our case, 15 / 5 is not the same as 5 / 15. Instead, reversing the order of the numbers results in the inverse of the
actual answer.
If the signs of the numerator and denominator are the same, the quotient will be positive; if the signs are different,
the quotient will be negative.
Example:
Calculate:
a) -3 / 6
b) –20 / -4
c) 5 / 30
Solution:
a) -3 / 6 = -1 / 2 (-0.5)
b) –20 / -4 = 5
c) 5 / 30 = 1 / 6
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Addition
Addition does have symmetry; the order in which the numbers appear does not affect the result. For example, the
expressions 2 + 3 and 3 + 2 are the same as they both give a result of 5.
Subtraction
Unlike addition, subtraction does not have symmetry; the order in which the numbers appear does affect the result.
For example, the expression 8 – 3 is equal to 5, but 3 – 8 is equal to –5, not 5. Indeed, reversing the order of the
numbers result in the negative of the actual answer. When performing multiple additions and subtractions, you
should treat a + and – sign immediately next to each other as simply a – sign. Treat two – signs immediately next
to each other as a + sign.
Example:
Calculate:
a) 8 + (-7)
b) 18 – (-2)
c) 12 – (+3)
Solution:
a) 8 + (-7) = 8 – 7 = 1
b) 18 – (-2) = 18 + 2 = 20
c) 12 – (+3) = 12 – 3 = 9
1.3 Fractions
A fraction is an expression that appears in the form
a
b
As stated previously, a is called the numerator and b is called the denominator. The denominator can take on
any value, except zero.
A proper fraction is one in which the numerator is less than the denominator.
Examples are:
2 8
𝑎𝑛𝑑
8 13
An improper fraction has the numerator greater than the denominator.
Examples are:
12 18
𝑎𝑛𝑑
5 13
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Addition of fractions with the same denominator

To add fractions with the same denominator, add together the two numerators to obtain the new numerator. The
denominator remains the same.
Example: Add the following fractions:

1 3
a)
8
𝑎𝑛𝑑
8
2 4 7
b) , 𝑎𝑛𝑑
15 15 15
Solution:
1 3 1+3 4
a) + = =
8 8 8 8
2 4 7 2+4+7 13
b) + + = =
15 15 15 15 15
Addition of fractions with different denominators

We must change fractions with different denominators into fractions with identical denominators before we can add
the numerators. The identical denominator is called the lowest common denominator (LCD) and is the smallest
number into which the denominators will all divide. This smallest number itself is called the lowest common multiple
(LCM). It may be found by multiplying together common factors of the numbers.
Example:
Evaluate:
1 2 5
a) + +
3 9 6
2 4 1
b) + +
5 15 12
Solution:
a) The LCD in this case is 18.
Each fraction can now be expressed with a denominator of 18.
1 6 2 4 5 15
= 𝑎𝑛𝑑 = 𝑎𝑛𝑑 =
3 18 9 18 6 18
Therefore, adding the fractions with the same denominator gives:
6 4 15 6 + 4 + 15 25
+ + = =
18 18 18 18 18
b) The LCD in this case is 60.
Each fraction can now be expressed with a denominator of 60.
2 24 4 16 1 5
5 60 15 60 12 16
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Therefore, adding the fractions with the same denominator gives:

24 16 5 24 + 16 + 5 45 3
+ + = = =
60 60 60 60 60 4
Subtraction of fractions
The rules for addition also apply for subtraction.
This time the numerators are subtracted.
Example:
Evaluate:
11 7 14
a)
15
+ −
15 15
5 1 1
b) − +
16 8 12
Solution:
11 7 14 11+7−14 4
a) + − = =
15 15 15 15 15
b) The LCD in this case is 48. Each fraction can now be expressed with a denominator of 48.
5 15 1 6 1 4
16 48 8 48 12 48
Adding the fractions with the same denominators give:
15 6 4 15 − 6 − 4 13
− + = =
48 48 48 48 48
Multiplication of fractions
To multiply fractions, we multiply the numerators to get the new numerator and multiply the denominators to get
the new denominator. If there are common factors in the resulting fraction, they should be divided.
Example:
Evaluate:
2 5
a) ×
3 6
4 3 7
b)
5
× ×
4 12
Solution:
2 5 2×5 10
a)
3
× = =
6 3×6 18
4 3 7 4×3×7 84 7
b) × 4 × 12 = 5×4×12 = 240 = 20
5
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Division of fractions
To divide one fraction by a second fraction, invert the second fraction, and then multiply it by the first. Thus, every
division problem can be changed into one of multiplication.
Example:
Evaluate:
1 5
a) ÷
2 12
5 1 3
b)
14
÷ ÷
8 4
Solution:
1 5 1 12 6
a) ÷ = × =
2 12 2 5 5
5 1 3 5 8 4
b) ÷ ÷ = × × = 80
14 8 4 14 3 21
1.4 Decimals
Since our number system is based on the number 10, it is possible to express any fraction as a decimal. For
example, we use a decimal in our currency and in metric measurement. A decimal is really a fraction in which the
numerator has been divided by the denominator to yield an equivalent decimal expression.
A decimal consists of three components:
- an integer, followed by
- a decimal point, followed by
- another integer.
The values of the digits that occur after the decimal point depend on how many positions they are after the point.
Position of digit after decimal point Value Name
First 0.1 Tenths
Second 0.01 Hundredths
Third 0.001 Thousandths
Fourth 0.0001 Ten-Thousandths
Fifth 0.00001 Hundred-Thousandths
Sixth 0.000001 Millionths
If a number is expressed in decimal form, any zeros on the right-hand end after the decimal point and after the
last digit do not change the number’s value. For example, the decimals 0.5, 0.50, 0.500 and 0.5000 all represent
the same number.
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Also, if a number that is expressed in decimal form is less than 1, it is not uncommon for the 0 before the decimal
point to be omitted. For example, 0.6 may be written simply as .6.
Example:
Express as fractions:
a) 0.3
b) 0.47
c) 0.763
d) 0.25
Solution:
3
a) 0.3 is three-tenths or
10
47
b) 0.47 is forty-seven hundredths or
100
763
c) 0.763 is seven hundred and sixty-three thousandths or
1000
25 1
d) 0.25 is twenty-five hundredths or one-quarter or
100 4
Example:
Express as decimals:
1
a)
5
3
b)
4
7
c)
8
Solution:
a) 0.2 (obtained by division)
b) 0.75
c) 0.875
Addition and subtraction of decimals

The rules for adding and subtracting integers are similar to those for integers. The main point is to always align the
numbers so that the decimal points are directly under each other. You may fill any unfilled spaces with zeros so
that each number has the same number of digits after the decimal point.
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Example:
Evaluate:
a) 2.3 + 0.34 + 1.672
b) 5.7 – 2.49
Solution:
(a) 2.300
+ 0.340
+ 1.672
4.312
(b) 5.70
 2.49
3.21
Multiplication and division of decimals

Multiplication:
When multiplying two decimals, follow these steps:
1. Count the number of digits to the right of the decimal point for each number.
2. Add the number of digits found in Step 1 to obtain a number, say x.
3. Multiply the two original decimals, ignoring the decimal points.
4. In the answer in Step 3, mark the decimal point so that there are x digits to the right of the decimal point.
This is the answer to the original multiplication.
Example:
Evaluate:
a) 3.12  2.7
b) 5.542  6.78
Solution:
(a) Since 3.12 and 2.7 have 2 and 1 digits after their decimal points respectively,
x = 2 + 1 = 3.
Perform the multiplication ignoring the decimal points:
312
 27
8424
Marking the decimal point in 8424 so that there are 3 digits to the right of the point yields 8.424, which is the
answer.
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(b) Here, x = 5. Performing the multiplication ignoring the decimal points:

5542
 678
3757476
Marking the decimal point appropriately gives 37.57476, which is the answer.
Division:
When dividing decimals, follow these steps:
1. Count the number of digits that are in the divisor to the right of the decimal point. Call this number x.
2. Move the decimal point in the dividend x places to the right (adding zeros if necessary). Do the same to the
divisor.
3. Divide the transformed dividend (Step 2) by the transformed divisor (which now has no decimal point). The
quotient of this division is the answer.
Example:
Evaluate:
(a) 3.248  0.04
(b) 82.5  4.125
Solution:
(a) The divisor (0.04) has 2 digits to the right of the decimal point. Thus, x = 2. Move the decimal point 2 places
to the right in the dividend (3.248) to obtain 324.8. Do the same to 0.04 to obtain 4. We now divide 324.8 by
4:
81.2
4 324.8
Therefore, the answer is 81.2.
(b) Here, x = 3. Move the decimal point 3 places to the right in the dividend (82.5) to obtain 82500. Do the same
to 4.125 to obtain 4125. We now divide 82500 by 4125:
20
4125 82 500
Therefore, the answer is 20.
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1.5 Exponents
An exponent (or power) is a number that is written as a superscript to another number called the base. It tells how
many times the base is to be multiplied by itself. The position of the superscript is to the right of and a little above
the base.
A number that is expressed as a base with an exponent is said to be in exponential form. This form is written as
an where a is the base and n is the exponent or power).
Example:
Evaluate:
(a) 42
(b) 35
Solution:
(a) In this case, the base is 4 and the exponent is 2. Therefore:
42 = 4  4 = 16.
(b) In this case, the base is 3 and the exponent is 5. Therefore:
35 = 3  3  3  3  3 = 243.
There are a number of rules that can often simplify calculations involving exponents.
Positive exponents
Suppose that two numbers with the same base are expressed in exponential form.
1. The product of those two numbers will have the same base with an exponent equal to the sum of the two
original exponents. That is:
am  an = am+n
2. The quotient of those two numbers will have the same base with an exponent equal to the difference of the
exponents. That is:
am  an = am-n
Example:
Evaluate:
1) 23  24
2) 36  34
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Solution:
(a) Using the rule for multiplying numbers with the same base gives:
23  24 = 23+4 = 27 = 2  2  2  2  2  2  2 = 128.
(b) Using the rule for dividing numbers with the same base gives:
36  34 = 36-4 = 32 = 3  3 = 9.
If a number already expressed in exponential form is itself raised to another exponent, the result is a number with
the original base and an exponent equal to the product of the two exponents. That is:
(am)n = amn
Example:
Evaluate:
(53)2
Solution:
Using the equation for raising a number in exponential form to another exponent (in this case raising 5 3 to the
exponent 2) gives:
(53)2 = 532 = 56 = 5  5  5  5  5  5 = 15625.
Negative exponents
A number expressed in exponential with a negative exponent is called the reciprocal (or inverse) of the same
number with the negative sign removed from the exponent. That is:
1
a-n =
𝑎𝑛
Example:
Evaluate:
(a) 2-3
(b) (22)-3
Solution:
(a) Using the rule for negative exponents gives:
1 1
2-3 =
23
=
8
(b) Using the rules for raising a number in exponential form to another exponent gives:
(22)-3 = 2-6
Now applying the rule for negative exponents gives:
1 1
2-6 = 26 = 64
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Fractional exponents
The definition of an exponent (an) can be extended to include situations where n is a fraction. In particular, if n is
of the form 1 (where k is an integer), a1/k is said to be k, the ‘kth root of a’. The kth root of a number is one such
that when it is multiplied by itself k times you get that number.
Special kth roots are k = 2 (called the square root) and k = 3 (called the cube root).
The equations below illustrate the relationship between fractional exponents and the root of a number:
𝑘
𝑎1/𝑘 = √𝑎
𝑛 𝑚
𝑎𝑚/𝑛 ( √𝑎)
Example:
Evaluate:
(a) 91/2
(b) (51/2)4
3
(c) √27
Solution:
a) 91/2 = (32)1/2 = 32  ½ = 31 = 3
b) (51/2)4 = 51/2  4 = 52 = 25
3
c) √27= 271/3 = (33)1/3 = 33  1/3 = 31 = 3
Zero exponent
𝑎𝑛
Under our definitions, the expression a0 = an-n = =1
𝑎𝑛
Therefore, any number (except 0) raised to the exponent 0 is 1.

(00 is undefined).
Example:
Find the value of 50.
Solution: 50 = 1
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Knowledge Test Questions

Evaluate the following:
3 2
a) ×
4 9
1 1 3 5 3
b) + + ÷ +
2 8 16 8 16
c) 0.4 - 0.18 + 0.326

2+6
d)
20−4
1. Evaluate the following:
a) 33 × 9−2 × 22
b) 5−2 × 4−3 × 202
c) 43 – (-14) + 36
d) 12 × (43 – 36)
2. Express as decimals:
4
a)
9
9
b)
20
3. Express as fractions:
a. 0.49
b. 0.986
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Unit
2: Percentages
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2.1 Conversion to and from percentages  Convert numbers and fractions to percentages
 Convert percentages to fractions
 Solve simple equations using percentages
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2.1 Conversion to and from percentages

One of the most important concepts in business is that of percentage. To express one number as a percentage of
another is to give its relative value expressed as the numerator of the equivalent fraction in which 100 is the
denominator. The symbol for percentage is %. To convert a fraction to a percentage, multiply the fraction by 100
and write the percentage sign after the answer.
Example: Convert to percentages:

1
a)
2
2
b)
3
Solution:
1
a) × 100% = 50%
2
2
b) × 100% = 66.67%
3
To convert a decimal to a percentage, we also multiply it by 100. This is done by moving the decimal point two
digits to the right and writing the percentage symbol after the answer.
Example:
Express as percentages:
a) 0.25
b) 0.872
c) 2.35
Solution:
a) 0.25  100 = 25 %
b) 0.872  100 = 87.2 %
c) 2.35  100 = 235 %
To convert a percentage to a fraction, divide the percentage by 100 and remove the percentage symbol. Simplify
the fraction if possible.
Example:
Convert to fractions:
a) 37.5 %
b) 72 %
c) 250 %
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Solution:
37.5 3
a) 37.5% = =
100 8
72 18
b) 72% = =
100 25
250 5
c) 250% = =
100 2
To convert a percentage to a decimal, divide the percentage by 100. That is, place a decimal point two digits to
the left of the percentage symbol and remove the percentage symbol.
Example:
Convert to decimals:
a) 80 %
b) 45.78 %
c) 150 %
Solution:
a) 80 % = 0.80 (or 0.8)
b) 45.78 % = 0.4578
c) 150 % = 1.50 (or 1.5)
There are many instances where economic and business statistics are expressed as percentages, along with
reports from surveys in a variety of areas that appear in all sections of the media as well as scientific journals.
Some examples are:

1. 49 % of the total population in Africa are HIV positive.
2. In a certain company, 71 % of the employees are male. This obviously means that only 29 % are female.
3. In a survey of the television habits of South Africans, it was discovered that 79 % watched sports, 65 %
watched news and current affairs programs, 22 % watched serials and only 15 % watched documentaries.
The biggest difference between the sexes came in the sports department, where 84 % of males watched sport,
but only 18 % of women.
Example:
A group of 25 people contains 12 males.
- What percentage are males?
- What percentage are females?
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Solution:
% males = (number of males / number of people) × 100
= (12 / 25) × 100 = 48 %
% females = 100 % - 48 % = 52 %
[or (13 / 25) × 100 = 52 %]
1. Convert to percentages:
1
a)
4
1
b)
8
5
c)
12
d) 0.056
e) 0.43
f) 0.916
2. Convert to decimals:
a) 59.5 %
b) 12.5%
c) 290 %
3. Convert to fractions:
a) 22.5 %
b) 66.7 %
c) 87.5 %
4. In a class test, Student A scored 58 marks out of a total of 90, while student B
scored 67 out of a total of 110. Who performed better?
5. A sample of 500 people consists of 56 Whites, 43 Indians, 12 Coloureds and the

rest are Blacks. Determine the percentage of each race group in the sample.
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Unit
3: Algebra
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3.1 Definitions  Explain what algebra is using its terms and definitions
3.2 Algebraic expressions  Describe algebraic expressions
 Describe how algebraic expressions and formed
3.3 Solving linear equations  Solve for the unknown in simple linear equations
3.4 Solving simultaneous linear  Calculate simultaneous linear equations

equations
3.5 Applications  Apply your knowledge in solving equations to solve word

problems
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3.1 Definitions
Algebra is the study of the mathematical art of reasoning by means of a systematised notation including letters and
other symbols. For our purposes, the symbols used will be the letters of the alphabet. Before commencing the
application of algebraic techniques, it is necessary to have some normal definitions of commonly used terms.
A constant is a term whose value does not change. For example, 12, -0.5, π (pi) and -230.65 are all constants
since their values do not change. In algebra it is common to use a letter of the alphabet to represent a constant.
Although any letter will suffice, it is usual to use letters near the beginning of the alphabet, e.g. a, b, c, d.
A variable is a term whose quantity can have different values. Variables are also usually represented by letters of
the alphabet. While any letter may suffice, it is usual to use letters near the end of the alphabet, e.g. x, y, z.
However, if a variable represents a particular quantity, it is also common to use, say, the first letter of the name of
the quantity to be used as the variable name.
Example:
Suppose that in various problems we are trying to find the values of certain unknown quantities. Although any
variable name will suffice, it is easier and more convenient to use symbols that relate to the quantities themselves.
However, in the same problem, the same variable name should not be used to represent different quantities. Some
examples of variable names that could be used for the listed quantities as follows:
Quantity Variable name

Number of eggs to buy e
Time to reach work t
Cost of a can of cola c
Length of a school ground l
Speed of an athlete s
An (algebraic) expression is a combination of constants and variables by the use of arithmetic operations (such as
addition, subtraction, multiplication and division).
Examples of expressions are:

- 2
- -3x
- x3 – 5x2 + 3x – 18
- 25 m – 12 n2
𝑌−6
-
𝑋+7
𝑥 4 −5𝑢+6𝜋
-
ℎ−9.0𝑥𝑢
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A term is a part of an expression that is connected to another term by a + or a – sig. For example, in the expression
4x + 6y – 9z, the terms are 4x, 6y and 9z. If there is no sign written in front of a term, it is always understood that
the sign is +.
A (numerical) coefficient is a factor by which the rest of a term is multiplied. For example, the term 5xy has a
coefficient of 5 and the term –15z has a coefficient of -15.
The degree of an expression is the highest exponent (or power) of any variable contained in the expression. For
example, the expression 3x + 7 is a linear (or first degree) expression, 9x2 – 4x + 1 is quadratic (or second degree)
and 10y3 + 4y2 – y + 8 is cubic (or third degree). A linear equation is therefore one in which the largest value of the
exponents is 1.
In an expression, terms that differ only in their coefficients are said to be like terms.
For example, in the expression 15x – 5y + 32 – 4x + 6xy + x2 + 3y, the terms 15x and –4x are like terms. Also, the
terms –5y and +3y are like terms.
An equation is a statement that two expressions are equal. The two expressions are shown to be equal by means
of an equals (=) sign.
Example:
Suppose that the two expressions 3x + 6 and 5x – 2 are equal.
The resulting equation is:
3x + 6 = 5x – 2
The process of finding the value of a variable that will make the equation a true statement is called solving the
equation. The value of the variable that satisfies the equation is called the solution of the equation. In particular,
the value x = 4 is the solution to the equation above. i.e. x = 4 is said to satisfy the equation.
Simultaneous equations are ones that must be solved simultaneously (i.e. at the same time) in order to find the
values of the variables that will solve both equations.
An example of simultaneous equations in the variables x and y is:
4x + 3y = 11
5x – 2y = 8
A formula is a rule or principle that is expressed in terms of algebraic symbols. An example would be a formula to
find the area of a rectangle, expressed as:
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A=LB
where A = area of the rectangle
L = length of the rectangle
B = breadth of the rectangle
To find the area (A), the values of L and B are substituted into the formula.
On some occasions we may wish to use the same formula to find different quantities. For example, we may wish
to find the length of a rectangle for which the area and breadth are known. In this case, we can rewrite the formula
making L the subject of the formula by dividing both sides by B.
Hence, we have:
L = A
B
Formulae may be rewritten using the techniques described later.
3.2 Algebraic expressions

In order to find the solution to an expression it is important to understand some of the basic rules that apply to
algebraic expressions.
RULE: If an expression contains like terms, these terms may be combined into a single term. Like terms differ only
in their numerical coefficient. Constants may also be combined into a single constant.
Example:
The expression 5x – 2y + 4z + 7 – 3x + 7y – 6z + 4 contains like terms:
- 5x and –3x are like terms
- -2y and 7y are like terms
- 4z and –6z are like terms
- 7 and 4 are constants
Like terms can be combined to form a single term:

5x and –3x may be combined to give a single term: 5x – 3x = 2x
-2y and 7y may be combined to give a single term: -2y + 7y = 5y
4z and –6z may be combined to give a single term: 4z – 6z = -2z
7 and 4 may be combined to form a single constant: 7 + 4 = 11
Hence, the expression may be simplified to: 2x + 5y – 2z + 11
RULE: When an expression is contained in parentheses (brackets), each term within the parentheses is multiplied
by any coefficient written outside the parentheses.
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Example:
Consider the expression: 2(3x + 4y – 1)
To remove the parentheses we must multiply each term within the parentheses by the coefficient 2.
Thus, the expression may be written:
2(3x) + 2(4y) +2(-1) = 6x + 8y – 2
RULE: To multiply one expression by another, multiply each term of one expression by each term of the other
expression. The resulting expression (which should be simplified by collecting any like terms) is said to be the
product of the two expressions.
Example:
Consider the expression: 5x (2x – y + 4)
To remove the parentheses we must multiply each term within the parentheses by the coefficient 5x.
Thus, the expression may be written:
5x(2x) +5x(-y) + 5x (4) = 10x2 – 5xy + 20x
Example:
Find the product of the two expressions 3x + 2 and 2x – 1.
Solution: We are required to find the value of (3x + 2) (2x – 1).

This may be written as:
(3x + 2) (2x – 1) = 3x (2x – 1) + 2(2x – 1)
= 3x(2x) + 3x (-1) + 2(2x) + 2(-1)
= 6x2 – 3x + 4x – 2
= 6x2 + 1x – 2
= 6x2 + x – 2 (the coefficient 1 is not usually written)
Note: Like normal multiplication, the order of the two parentheses are not important. In the above example, (3x +
2) (2x – 1) could be written as (2x – 1) (3x + 2). This will result in the same product 6x2 + x – 2.
Verify this as an exercise.
3.3 Solving linear equations

To find the value of a variable that will satisfy a linear equation, follow these steps:
1. Place like terms on the same side of the equation.
2. Any arithmetic operation that you perform on one side of the equation you must also perform on the other
side.
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When terms are moved from one side of an equation, they are said to be transposed (or transferred). This process
is called transposition.
In particular, when solving an equation that involves only one variable follow these steps:
1. Place all the terms involving the variable on the left-hand side of the equation and the constant terms on the
right-hand side.
2. Collect the like terms involving the variable, and collect the constant terms.
3. Divide both sides of the equation by the coefficient of the variable.
The left-hand side of the equation should now consist of the variable only.
The right-hand side of the equation is the solution.
Example:
Solve the following equation for x: 9x – 27 = 4x + 3
Solution:
We need to transpose the 4x term to the left-hand side. To do this we subtract 4x on both sides of the equation.
This yields:
9x – 27 – 4x = 4x + 3 – 4x
Collecting the like terms on both sides of the equation gives:

5x – 27 = 3
Now we transpose the –27 term from both sides of the equation. To do this, we add 27 on both sides of the
equation.
This gives: 5x – 27 + 27 = 3 + 27
Collecting like terms on both sides of the equation gives:

5x = 30
We now divide both sides by 5 (the coefficient of x). This gives:

5𝑥 30
=
5 5
This yields the solution: x = 6.
This means that if we substitute x = 6 into the original equation, equality prevails.
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Check by substituting x = 6 into the original equation:

9(6) – 27 = 4(6) + 3
54 – 27 = 24 + 3
27 = 27
Hence, the solution x = 6 is correct.
Example:
Solve the following equation for m: 12 – 4m = 6m + 37
Solution:
We transpose the 6m term to the left-hand side and the constant 12 to the right-hand side. This is done by
subtracting 6m on both sides of the equation and subtracting 12 from both sides of the equation.
This yields: 12 – 4m – 12 – 6m = 6m + 37 – 6m – 12
Collecting the like terms on both sides give: -10m = 25
Dividing both sides by –10 (the coefficient of m) gives:
−10𝑚 25
=
−10 −10
m = -2.5 which is the solution.
Check the validity of the solution by substituting m = -2.5 into the original equation.
It yields: 22 = 22 (Confirm this as an exercise).
Hence the solution is correct.
Example:
Solve the following equation for x: 5(3x – 4) = 2(6 – 2x)
Solution:
First, we remove the parentheses on both sides of the equation.
This gives:
15x – 20 = 12 – 4x
Transpose the – 4x term to the left-hand side and the -20 constant to the right-hand side: 19x = 32
Finally, divide both sides by 19 (the coefficient of x). This gives:
19𝑥 32
=
19 19
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32
X=
19
32
Hence, the solution is X =
19
32
Check that the solution is indeed by substituting X = into the original equation.
19
100 100
This yields =
19 19
Hence, the solution is correct.
Example:
3𝑧
Solve the following equation for z: 3(2z+5) = +36
4
Solution:
First, remove the parentheses on the left-hand side of the equation.
This gives:
3𝑧
6z + 15 = +36
4
Multiply both sides of the equation by 4 (this is done to remove the denominator on the right-hand side of the
equation).
This gives: 24z + 60 = 3z + 144

Now, transpose the 3z to the left-hand side and the 60 to the right-hand side of the equation.
This yields: 24z – 3z = 144 – 60

Collecting the like terms on both sides give: 21z = 84
Dividing both sides by 21 gives:
21𝑧 84
=
21 21
Z=4
Substituting z = 4 into the original equation yields 39 = 39 (verify this).
Hence, the solution is correct.
3.4 Solving simultaneous linear equations

The problems in the previous section involved finding the solution to a single equation that contained only one
variable. In this section, we consider the situation in which we have to find the values of two variables, using two
equations. In this case, there will usually be unique values of the variables that will satisfy both equations. Such
equations are referred to as simultaneous equations.
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Suppose, for example, that we have two simultaneous equations involving two variables.
The steps involved in the solution of these equations are as follows:

1. Make the coefficient of either of the variables in one equation equal to its coefficient in the other equation. It
does not matter which variable is used for this purpose. This must be achieved by multiplying one equation
(or possibly both equations) by a constant.
2. Eliminate the variable that now has the same coefficients in both equations. How you do this depends on the
signs (+, -) before the coefficients:
a) If the signs are the same, subtract one equation from the other. (It does not matter which equation is
subtracted).
b) If the signs are different, add the equations.
Write the equations under one another for this step, making sure that like terms are directly under each other.
3. After the subtraction or addition is made, you should be left with an equation in only one variable, namely the
variable that was not eliminated in Step 2. Solve this equation using the technique discussed in the previous
section.
4. Find the value of the eliminated variable by substituting the value of the variable found in Step 3 into either of
the two equations.
5. Verify your solution by substituting the values of the two variables into each of the two original equations and
checking that they are true statements.
Example:
Solve the following simultaneous equations for x and y:
3x + 4y = 33 (1)
2x – 3y = 5 (2)
Solution:
Suppose that we first eliminate the variable x from both equations (Step 1). At the moment, x has a coefficient of
3 in the first equation and 2 in the second.
We have to make both coefficients the same. We can achieve this by multiplying equation (1) by 2 and equation
(2) by 3. This will make the coefficient of x to be 6 in the two resultant equations. That is:
6x + 8y = 66 (3)
6x – 9y = 15 (4)
Note that equations (3) and (4) are the same as equations (1) and (2), respectively.
Now because the signs are the same, subtract one equation from the other (Step 2).
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Suppose that we subtract equation (4) from equation (3):

6x + 8y = 66
6x - 9y = 15
17y = 51
We are left with an equation that involves only y, which we solve (Step 3):
17𝑦 51
=
17 17
y = 3
We have now obtained the solution for y. To obtain the solution for x (Step 4), we substitute the value y = 3 into,
say, Equation (1). This gives:
3x + 4(3) = 33
3x + 12 = 33
3x = 33 – 12
3x = 21
Dividing both sides by 3 (coefficient of x) yields:

21
x=
3
x= 7
Therefore, the solution to the simultaneous equations is x = 7 and y = 3.
Step 5 involves verification of the solution.

Substituting these values into Equations (1) and (2) yields:
3(7) + 4(3) = 33
2(7) – 3(3) = 5
You can verify both of these statements are true, so our solution is correct.
Note: You could have also done the problem by eliminating y first.
HINT: You multiply equation (1) by 3 and equation (2) by 4. This will yield coefficients of 12 and -12, respectively.
Thereafter, add the equations to obtain the value of x. Then obtain y by substitution of x into either equation.
3.5 Applications
There are many problems in which the value of some unknown quantity is to be found. In many cases, we can
represent the unknown quantity by some variable name and construct an equation involving that variable. We can
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then solve the equation using the techniques discussed earlier. Where there are two unknown variables, construct
two simultaneous equations and find their values as discussed.
Example:
A customer left his car for service and received a combined bill (for parts and labour) of $ 228. If the labour cost
twice as much as the parts, find the amount that parts and labour each cost.
Solution: Let the amount charged for parts (in dollars) = x. Then the amount charged for labour (in dollars) = 2x.
Since:
Parts charge + Labour charge = $ 228

Then (leaving out the units):
x + 2x = 228
3x = 228
28
x=
3
= 76
Therefore, cost of parts = x = $ 76.

Therefore, labour cost = 2x = 2(76) = $ 152.
Example:
A family consisting of 2 adults and a number of children went to the cinema. Each adult paid $ 9 and each child
paid $ 3.50 for the tickets. If the total bill was $ 39, how many children went?
Solution:
Let the number of children = x. Then:
Cost of 2 adults = 2 × $ 9 = $ 18
Cost of x children at $ 3.50 each = $ 3.5x
Total bill = $ 39
Therefore:
18 + 3.5x = 39
3.5x = 39 – 18
3.5x = 21
21
x=
3.5
=6
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Therefore, 6 children went to the cinema.
Example:
A bookstore purchased 200 copies of a book, some being the softcover version and some the hardcover version.
The softcovers sold for $ 47.50 each and the hardcovers for $ 65.00 each. When all the books were sold, the total
amount that the store received from the sale was $ 10 725. How many each of the softcover and hardcover versions
were sold?
Solution:
Let the number of hardcovers sold = x
Therefore, number of softcovers sold = 200 – x
Amount received for hardcovers = $ 65x
Amount received for softcovers = $ 47.5(200 – x)
Total amount received = $ 10 725
Therefore,
65x + 47.5(200 – x) = 10 725
65x + 9500 – 47.5x = 10 725
17.5x = 10 725 – 9500
17.5x = 1225
1225
x=
17.5
= 70
Therefore, the number of hardcover versions sold = 70 and the number of softcover versions sold = 200 – 70 =
130
Example:
Joanne is 3 years older than Amy. Three times Joanne’s age is 15 years more than twice Amy’s age. How old are
Joanne and Amy?
Solution:
Let Amy’s age = x.
Then:
Joanne’s age = x + 3
Three times Joanne’s age = 3(x + 3)
Twice Amy’s age = 2x
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Therefore, 3(x + 3) = 2x + 15
3x + 9 = 2x + 15
3x – 2x = 15 – 9
x=6
Therefore, Amy is 6 years old and Joanne is 6 + 3 = 9 years old.
Example:
A customer buys 5 apples and 6 pears at a fruit stall and is charged $ 3.10. Another customer buys 2 apples and
5 pears and is charged $ 2.15. How much each is the apples and pears?
Solution:
In this case we have 2 unknowns (i.e. the prices of the apples and pears), so two variables are required.
Let A = price of 1 apple (in dollars)
Let P = price of 1 pear (in dollars)
Then:
5A + 6P = 3.10 (1)
2A + 5P = 2.15 (2)
We now have 2 simultaneous equations in the variables A and P. Suppose we eliminate A from the equations. To
do this we first multiply equation (1) by 2 and equation (2) by 5:
10A + 12P = 6.20 (3)
10A + 25P = 10.75 (4)
If we subtract equation (4) from equation (3) we have: -13P = -4.55

Dividing both sides by -13 gives:
−13𝑃 −4.55
=
−13 −13
P = 0.35
Substituting P = 0.35 in equation (1) gives:
5A + 6(0.35) = 3.10
5A + 2.10 = 3.10
5A = 3.10 – 2.10
5A = 1.00
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Dividing both sides by 5 (the coefficient of A)

100
A=
5
= 0.20
Hence, the solutions to the equations is A = 0.20 and P = 0.35.
Therefore, each apple is 20 cents and each pear is 35 cents.
These values should now be verified by substituting them into both equations (1) and (2).
Substituting P = 0.35 and A = 0.20 into equation (1):
5(0.20) + 6(0.35) = 3.10
1.0 + 2.10 = 3.10
Substituting P = 0.35 and A = 0.20 into equation (2):

2(0.20) + 5(0.35) = 2.15
0.40 + 1.75 = 2.15
Both equations hold true and therefore our solution is correct.
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1. Simplify the following:
a) 9x – 5x + 8x – 6x
b) 13 – 3x + 23 – 5x + 4
c) (2x + 1)(3x – 4)
d) 2x(3 – x) – 7x(3x + 2) + 4(2x + 1)
2. Solve for x:
a) 3x – 2 = 8 – 2x
b) 4(x – 1) = 6
c) 3x(5 – 2x) = -6x(x + 2) + 81
5𝑥+2 7(𝑥−1)
d) =
3 2
3. 3. Solve for x and y
a) 5x – 2y = 1 and 3x + 2y = 7
b) 4x – 5y = 16 and 8x + 3y = 253
4. Three diaries and 4 pens cost a total of $11.70.
If each pen costs $1.20, how much does each diary cost (in dollars)?
5. Jennifer is 7 years younger than Melissa. In 4 years’ time Jennifer will be 1 year
older than half of Melissa’s age at that time. How old are Jennifer and Melissa
now?
6. A bucket and spade together cost $2.75. If the bucket costs 35 cents more than
the spade, how much would 3 buckets and 2 spades cost?
7. The sum of three consecutive numbers is 36. What are the numbers?
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Unit
4: Ratios and Proportions
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4.1 Definitions  Describe what a ratio is
 Calculate ratios in simple problems
4.2 Rates  Describe the concept of rates
 Calculate rates in simple problems
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4.1 Definitions
A ratio is a method of comparing two or more numbers or rates. A proportion represents the relative contribution
of a quantity to the whole. By definition, the value of a proportion should lie between 0 and 1 (both inclusive).
Ratios are often reduced to proportions. In particular, if two quantities X and Y occur in the ratio a: b, respectively,
it means that X occurs in the proportion:
𝑎 𝑏
of the time and Y occurs in the proportion of the time.
𝑎+𝑏 𝑎+𝑏
Similarly, suppose that the three quantities X, Y and Z occur in the ratio a : b : c, respectively.
This means that the proportion that:
𝑎
X occurs is of the time.
𝑎+𝑏+𝑐
𝑏
Y occurs is of the time.
𝑎+𝑏+𝑐
𝑐
Z occurs is of the time.
𝑎+𝑏+𝑐
This notation is easily extended to as many quantities as desired.
Example:
On 30 June 2000 the population of Australia was 19.157 million. If this population is split into three age groups (in
years) of 0-14, 15-64 and 65 and over, the ratio in each group is approximately 72: 224: 41. Find the percentage
and number in each age group.
Solution: In this case, a = 72, b = 224 and c = 41.

𝑎
Proportion in age group 0 – 14 =
𝑎+𝑏+𝑐
72
=
27+224+41
72
=
337
72
Thus, % in age group 0 – 14 =  100
337
= 21.365 %
Number in age group 0 – 14 = 0.21365  19.157 million
= 4.093 million.
𝑏
Proportion in age group 15 – 64 =
𝑎+𝑏+𝑐
224
= 72+224+41
224
=
337
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224
Thus, % in age group 15 – 64 = 100
337
= 66.469 %
Number in age group 15 – 64 = 0.66469  19.157 million
= 12.733 million.
𝑐
Proportion in age group 65 + =
𝑎+𝑏+𝑐
41
=
72+224+41
41
=
337
41
Thus, % in age group 65 + =  100
337
= 12.166 %
Number in age group 65 + = 0.12166  19.157 million

= 2.331 million.
Note that the sum of the three percentages is 21.365 + 66.469 + 12.166 = 100 % as you would expect.
As is the case with fractions, a ratio is unaltered if both sides are multiplied or divided by the same amount. In
general, a ratio should be expressed in its lowest terms. That is, both numbers in the ratio should be divided by
common factors.
It is also usual for ratios to be expressed such that both sides are integers. If this is not the case, it may be desirable
to multiply both sides by the same number so that they become integers.
Example:
Express in lowest terms:
a) 100 : 50
b) 4:6
c) 3.25 : 1
Solution:
a) The sides have a common factor of 50, so the ratio 100 : 50 is the same as the ratio 2 : 1.
b) The sides have a common factor of 2, so the ratio 4 : 6 is the same as the ratio 2 : 3.
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c) In this case, 3.25 is not an integer so we can multiply it by 4. When both sides are multiplied by 4, the
equivalent ratio is 13 : 4.
4.2 Rates
It is not unusual, especially when comparisons involving large numbers are made, for ratios to be used to express
the rate at which events take place. For example, we speak of the birth rate per 100 000 population and the number
of new cases of AIDS per 100 000 population. In some cases, the second number is sometimes a non-integer. In
other cases, the first number is the base figure and the second may be a non-integer. Hence, a rate is really a ratio
expressed with a specified base.
Example:
A sales representative notes that in a particular week he drove 1350 km and used 120 L of petrol. His sales partner
(in another vehicle) drove 940 km and used 88 L of petrol. Express their petrol usages as a rate in the form
kilometres: 100 L.
Solution:
In this case, the petrol usage has to be expressed as kilometres: 100 L.
The first driver has a ratio of 1350: 120. To convert this into an equivalent one with a second number of 100, we
divide both sides by 1.2. This yields a rate of:
1350 120
:
1.2 1.2
or
1125: 100.
That is, the travelling sales representative has a petrol usage rate of 1125 km for every 100 L of petrol used.
The second driver has a ratio of 940: 88. To convert this ratio we divide both sides by 0.88.
This yields a rate of:
940 88
:
0.88 0.88
or
1068.2: 100.
That is, the second driver had a petrol usage rate of 1068.2 km travelled for every 100 L of petrol used.
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1. A certain supermarket sells milk in 1 L and 600 m L cartons. The ratio of 1 L cartons
of milk sold to 600 m L cartons sold is 17: 23.
(a) Find the percentage of each size carton.
(b) If the supermarket sold a total of 6600 cartons of milk, how many of each size
carton did it sell?
2. Express in lowest terms:

(a) 16: 12
(b) 3: 18
(c) 8.5: 21.25
(d) 150.75: 201
(e) 8.125: 5
3. A roadside stall sells bags of firewood in two different size bags. The ratio of 10 kg
bags sold to 5 kg bags is 3: 5. If 20 of the 5 kg bags were sold, how many 10 kg bags
were sold?
4. A company executive notes that the company vehicle travelled 580 km during the past
week. If 102 L of petrol were used, express the petrol usage in the form kilometres:
100 L.
5. During a sale on men’s shorts, a store sold 568 pairs in 22 minutes.

Express the sales as:
(a) number of pairs sold per minute
(b) number of pairs sold per hour
(c) number of pairs sold as 1 per so many seconds
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Unit
5: Linear Graphs
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5.1 Introduction  Introduce topic areas for the unit
5.2 Plotting points  Plot points on a set of axes
5.3 Plotting a straight line  Plot a straight line graph
5.4 Solving simultaneous equations with  Use a graph to solve simultaneous equations
the aid of a graph
5.5 Non-Linear graphs and turning points  Use a graph to illustrate non-linear and involve equations
that have powers of the x-variable other than 1
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5.1 Introduction
One way of illustrating relationships that occur between variables is by means of a graph. For example, we may
wish to display the manner in which sales or profits have changed over a period of time, or how the number of
sales made relates to the price of the items. A graph will often do this very effectively. On other occasions we may
be presented with information that is already in graphical form and we need to interpret the graph. An understanding
of the basic ideas concerning graphs is invaluable to the interpretation of such displays.
5.2 Plotting points

In practice, we often have a pair of observations that are matched. Examples are sales and year, height and weight,
profit and sales, exports and imports, expenditure and income. These quantities are often represented by variable
names and as an ordered pair of observations. (That is, the quantities are always written in the same order.) The
first member of the ordered pair is usually referred to as the x coordinate and the second member as the y
coordinate.
The notation for an ordered pair of values is (x, y).
Example:
A sample of 5 male technical college students was chosen, and their heights (in cm) and weights (in kg) were
recorded as follows:
Height (cm) Weight (kg)

175 67
183 81
164 58
172 64
178 75
Represent these observations as 5 ordered pairs of the type (height, weight).
Solution: As ordered pairs, the observations are:

(175, 67) (183, 81) (164, 58) (172, 64) (178, 75)
Ordered pairs of observations may be plotted onto a two-dimensional plane; each pair may be represented as a
unique point in the plane.
In this plane we draw two perpendicular lines (called coordinate axes), with one axis (called the x axis) horizontal
and the other (called the y axis) vertical. The point of intersection of these axes is called the origin.
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On each of the axes there is a scale. These scales should be selected in accordance with the data that is being
presented. Positive values of the x variable are represented in ascending order on the right of the origin, while
negative values go to the left. Positive values of the y variable are represented proceeding upwards from the origin,
while negative values proceed downwards.
The coordinate axis system (sometimes called the x-y plane if the two variables are x and y) is illustrated in Figure
1 below.
y
6
y
5
4
3
2
1
0
-6 -5 -4 -3 -2 -1 0 1 2 3 4 5 6 x
-1
-2
-3
-4
-5
-6
Note that:
 the two axes are clearly labelled with its scale and variables names.
 the divisions on each axis should be evenly spaced.
 If both variables to be represented are positive, it is common and usually desirable
to draw only the upper right hand section of the system as in Figure 2.
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y
6
0 x
0 1 2 3 4 5 6
Each ordered pair of observations of the type (x, y) corresponds to a point in the x-y plane. In particular, the
ordered pair (0, 0) is that point where the axes intersect (the origin).
Example:
Describe and plot the points in the x-y plane that correspond to the following ordered pairs. That is, the points that
have the following coordinates:
(a) (2, 3) (b) (-3, 5) (c) (4, -1) (d) (-2, -5)
Solution:
a) The point corresponding to (2, 3) may be found by moving 2 units to the right of the origin and 3 units
upwards.
b) The point corresponding to (-3, 5) may be found by moving 3 units to the left of the origin and 5 units
upwards.
c) The point (4, -1) may be found by moving 4 units to the right of the origin and 1 unit downwards.
d) The point corresponding to (-2, -5) may be found by moving 2 units to the left of the origin and 5 units
downwards.
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y
6
5
∙(b)
b 4
3
∙ (a)
2
0
-6 -5 -4 -3 -2 -1 0 1 2 3 4 5 6 x
-1
-2 ∙ (c)
-3
-4
-5
∙ (d) -6
5.3 Plotting a straight line

Earlier, it was stated that a linear equation is one in which the largest value of the exponent is 1. A linear equation
is also one that may be written in one of the following forms:
y = bx + a or y = a + bx
where a and b are constants. The constant b is called the slope or gradient of the line, because it represents the
rate at which y changes with x. The constant a represents the y-intercept, that is the value of y where the line
crosses the y-axis. (If a = 0, the line crosses the y-axis at the point where y = 0; that is, it passes through the origin).
It is called a linear equation because, when all the ordered pairs that satisfy such an equation are plotted on an x-
y plane, they form a straight line.
To draw a line, we plot a minimum of two points that satisfy the equation and draw the straight line that passes
through them. The points on that line will then represent all points whose coordinates satisfy the equation of the
line. Once the graph is drawn, it is appropriate to write the equation on the line itself. This is particularly important
if there is more than one line drawn on one diagram.
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However, while in theory plotting only two points will suffice, it is strongly recommended that three (at least) be
used. If all three points have been plotted correctly, they should lie in a straight line. If not, an error has been made
and the three points should be checked and the line re-plotted.
It does not matter which points on the line are plotted as long as they satisfy the equation. One technique is to
select several values of x and find the corresponding values of y by substituting those x-values into the equation.
It is advisable not choose x values that are too close together, because drawing the line would be difficult.
Example:
Plot on a graph the equation of the line: y = 2x + 3
Solution:
Suppose we arbitrarily select four values of x and find the corresponding values of y by substituting into the
equation. (It is usually convenient to select 0 as one of the x-values).
If x = 0, y = 2(0) + 3 = 3
If x = 2, y = 2(2) + 3 = 7
If x = -2, y = 2(-2) + 3 = -1
If x = -4, y = 2(-4) + 3 = -5
We therefore plot the points:
(0, 3) (2, 7) (-2, -1) (-4, -5)
and expect that they will all lie in a straight line.
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This is illustrated in the figure below:
y
6
5
4
3
2
1
0 x
-6 -5 -4 -3 -2 -1 0 1 2 3 4 5 6
-1
-2
-3
-4
-5
-6
Example:
Write the equation: 2x + 5y = 10 in the form y = a + bx and draw it on a graph.
Solution:
First, put the terms in x on the right-hand of the equation: 5y = 10 – 2x
Then divide both sides by 5 in order to make the coefficient of y to be 1: y = 2 – 0.4x
(This line has a slope of -0.4 and a y-intercept of 2.)
Suppose we select x-values of -2, 0 and 3 and substitute them into this equation.
If x = -2, y = 2 – (0.4)(- 2) = 2.8

If x = 0, y = 2 – (0.4)(0) = 2
If x = 3, y = 2 –(0.4)(3) = 0.8
We therefore plot the points: (-2, 2.8) (0, 2) (3, 0.8)
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This is done in the figure below.
y
6
0 x
-6 -5 -4 -3 -2 -1 0 1 2 3 4 5 6
-1
-2
-3
-4
-5
-6
5.4 Solving simultaneous equations with the aid of a graph

Simultaneous equations may be solved by plotting each equation on the same diagram, then finding the point of
intersection. The x-coordinate and y-coordinate represent the solution to the equations.
However, when the two lines plotted have the same slope, they are parallel and thus never intersect. In this case,
the simultaneous equations have no solution. That is, there are no values of x and y that satisfy both equations.
Example:
Consider the two simultaneous equations (considered earlier in the module):
3x + 4y = 33 (1)
2x – 3y = 5 (2)
Solve these equations with the aid of a graph.
Solution:
Draw the straight lines representing these graphs on the same set of axes.
First, consider equation (1). Putting it in the form y = a + bx yields:
Y = (33) / 4 - (3x) / 4
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Suppose we plot the points where x = -3, 0 and 5.

If x = -3, y = 10.5
If x = 0, y = 8.25
If x = 5, y = 4.5
Therefore, the points to be plotted are: (-3, 10.5) (0, 8.25) (5, 4.5)
The line passing through these three points is plotted in the next figure.
Following a similar procedure for equation (2), we get the points:

(-5, -5) (0, -1.67) (4, 1)
The line passing through these points are plotted on the same figure as the line corresponding to equation (1).
12
10
0 x
-8 -7 -6 -5 -4 -3 -2 -1 0 1 2 3 4 5 6 7 8
-2
-4
-6
-8
-10
-12
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The point of intersection of these two lines as shown above is (7, 3) which was the solution of these simultaneous
equations found earlier.
Hence the solution x = 7 and y = 3 is correct.
5.5 Non-Linear graphs and turning points

On some occasions we may be interested in graphs that are not a straight line. Such graphs are called Non-Linear
and involve equations that have powers of the x-variable other that 1.
Example:
Some examples of non-linear equations are:
(a) y=x2 (b) y= 2x2 - 4x +6
(c) y= 6 – x3 (d) y= √x
To plot non-linear graphs we could simply plot as many points as necessary until we obtain the general shape of
the curve.
Example:
Draw the graph that represents the equation: y= 8 +2x – x2
Solution:
We will restrict ourselves to the positive values of x. Suppose we plot values of x from 0 to 4 at intervals of 0.50.
The corresponding values of y are shown below:
x-value 0 0.5 1 1.5 2 2.5 3 3.5 4

y-value 8 8.75 9 8.75 8 6.75 5 2.75 0
Now use the x and y values to plot curve on the set of axes below.
Note: The points will be connected using a smooth curve since the graph is non-linear.
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Plotting the points gives the following graph.
y
10
9
8
7
6
5
4
3
2
1
0 X
-4 -3 -2 -1 0 1 2 3 4 5 6
-1
-2
-3
-4
The turning point is (1, 9).
1. Plot on a graph the equation of the line: 2x – 3y = 24.
2. Plot on a graph the equation of the line: -1.5x + 2.5y = 15.
3. Solve the following simultaneous equations with the aid of a graph:
2x + 3y = 18
6x – 5y = 14
4. Plot a graph of the equation : y = x2 – x, and make a note of where the

graph crosses the x axis.
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Bibliography
 Grade 10 Mathematics textbooks
 YouTube search links
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Business Mathematics - Study Material

Business Mathematics (Management College of Southern Africa)

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This Module Guide,

 Higher Certificate in Business Management

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Unit 1: Basic Mathematics........................................................................................................................... 6

Unit 2: Percentages .................................................................................................................................. 22

Unit 3: Algebra ......................................................................................................................................... 27

Unit 4: Ratios and Proportions ................................................................................................................... 43

Unit 5: Linear Graphs ............................................................................................................................... 49

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This module on Business Mathematics serves to refresh your mathematical skills.

The module is a 15 credit module at NQF level 5.

We hope you enjoy the module.

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B. Learning Outcomes and Associated Assessment Criteria of the Module

LEARNING OUTCOMES OF THE MODULE ASSOCIATED ASSESSMENT CRITERIA OF THE MODULE

 Demonstrate an understanding of the  Basic concepts in Mathematics: whole numbers, fractions,

 Demonstrate an understanding of graphs  Practical examples of solving mathematical equations are

C. Learning Outcomes of the Units

D. How to Use this Module

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F. Prescribed and Recommended Textbook/Readings

The prescribed and recommended textbooks/readings for this module is:

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Special Feature Icon Explanation

The Learning Outcomes indicate aspects of the particular Unit you

The Associated Assessment Criteria is the evaluation of the

You may come across Knowledge Check Questions at the end of

You may come across Revision Questions that test your

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Case Studies are included in different sections in this Module

You may come across links to Videos Activities as well as

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Unit Learning Outcomes

CONTENT LIST LEARNING OUTCOMES OF THIS UNIT:

1.1 Whole Numbers  Explain the concept of whole numbers

1.3 Fractions  Describe and identify fractions.

 Calculate fractions using the basic mathematical operations

1.4 Decimals  Describe the use of decimals

 Calculate decimals using the basic mathematical functions

1.5 Exponents  Describe the use of exponents

 Calculate basic exponential equations

 Trevor Wagner: Basic mathematics – revision primer (2nd Ed). Juta.

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1.1 Whole numbers

Position of digit Value Name

First 1 Ones (or units)

Third 100 Hundreds

Fourth 1000 Thousands

Fifth 10000 Tens of thousands

Sixth 100000 Hundreds of thousands

Seventh 1000000 Millions

Example: Write in words the number represented by each of the following: