WELCOME TO BASIC 8

OUR YEAR OF EXCELLENT

PERFORMANCE
IN JESUS NAME. AMEN
• Subject: MATHEMATICS
• Term: FIRST
• Session : 2019/2020
• School: DEEPER LIFE HIGH
SCHOOL,ABUJA
• Class : Basic 8
• Educator : MICHAEL, D.T (MRS)
 NOTE THE FOLLOWING
EARLY PREPARATION ENSURES BETTER
PERFORMNCES
HAVE A GOAL FOR DISTICTION IN MATHEMATICS
ENSURE THAT ALL CLASSWORK AND
ASSIGNMENTS ARE DONE
MAKE SURE YOUR NOTE IS ALWAYS UP TO DATE
ALWAYS TELL YOURSELF, “I CAN MAKE IT”
AVOID TRUANCY AND OTHER UNRULY
BEHAVIOURS
DO NOT FOLLOW THE MULTITUDE TO DO EVIL
ABOVE ALL PARTNER WITH GOD FOR
EXCELLENCE
SCHEME OF WORK FOR FIRST TERM
WEEK TOPICS
1. Whole numbers: (a) Whole numbers in
standard form (b) Decimal numbers in standard
form. (c) Changing from standard form to
ordinary numbers (d) Indices.
2. Whole Numbers: (e) Revision: Prime factors,
LCM and HCF (f) Squares and square roots (g)
Quantitative reasoning.
3. Approximation: (a) Approximation of numbers:
Decimal places, Significant figures (b)
Quantitative Reasoning.
4. Fractions: (a) Expressing fractions as decimals
(b) Percentages: Percentages of quantities;
expressing one quantity as a percentage of the
other; percentage increase and decrease. (c)
Ratios (d) Rates and Proportions; (e) Word
problems.
5. Transactions in the Homes and Offices:
Household Arithmetic (budget, savings, rents,
taxes, bills, water rate).
6. Transactions in the Homes and Offices:
Commercial Arithmetic (simple interest, profit
and loss, discount, commission, VAT, hire
purchase); Exchange rate.
7. Mid-term break.
8. Basic operations on directed numbers: (a)
Addition and subtraction of directed numbers
(Revision) (b) Multiplication and division of
directed numbers. (c) Inverse and identity.
9. Tables, Charts and Schedules: (a) Square
and Square root tables. (b) Charts, records and
schedules (tabulated data, flight schedules and
timetables)
10. Revision.
11. Examination.
 WEEK 1
23RD-27TH-SEPT-2019
TOPIC: WHOLE NUMBERS
CONTENT:
• Whole numbers in standard form
• Decimal numbers in standard form
• Changing from standard form to
ordinary numbers
• Indices
BEHAVIOURAL OBJECTIVES
At the end of the lessons, students should
be able to
1. Write whole numbers in standard form
2. Express decimals in standard forms
3. Convert numbers in standard form to
scientific form
4. Perform operations involving the laws of
indices
 WHOLE NUMBERS IN STANDARD FORM

A number is said to be in
standard form if it is expressed
in the form of A x 10n. Where and
is an integer (positive or negative
whole numbers).
Examples includes 4 x 109, 5.8 x
102, 5.62 x 104, etc.
Examples
1. Write the following in standard form:
(a) 90 000 000 (b) 34256.189 (c) 879.45
Solutions
(a). 90 000 000 = 9 x 10 000 000 = 9 x 10 x
10 x 10 x 10 x 10 x 10 x 10 = 9 x 107
(b). 34256.189 = 3.4256189 x 10 000 =
3.4256189 x 104
(c). 879.45 = 8.7945 x 100 = 8.7945 10 x
10 = 8.7945 x 102
2. Express each of the following in ordinary
forms or full figures:
(a). 7.879 x 105 (b). 6.209 x 104 (c).
4.231 x 106
Solutions:
(a). 7.879 x 105 = 7.879 x 10 x 10 x 10 x 10 x
10 = 7.879 x 100 000 = 787900
(b). 6.209 x 104 = 6.209 x 10 x 10 x 10 x 10
= 6.209 x 10 000 = 62090
(c). 4.231 x 106 = 4.231 x 10 x 10 x 10 x 10 x
10 x 10 = 4.231 x 1 000 000 = 42310000
DECIMAL NUMBERS IN STANDARD FORM

• Decimal fractions can be expressed in

standard form using negative powers of ten
(10). To do this, we move the decimal point
to the Right Hand Side (RHS) in tenth.
Examples:
1) Express each of these numbers in
standard form.
(a) 0.0008 (b) 0.0000 000 7
(c) 0. 000 036
solutions
a) 0.0008 = = 8 x 10-4
(b) 0.000 00 7 = 7 7 x = 7 x 10-6
(c) 0. 000 036 = 36 ÷ 100000 = 36 x = 3.6 x
10 – 5
EVALUATION
Class work
1. Express the following numbers in standard forms
a) 50130002 (b) 0.0000032901 (c) 3518 x
1000000 (d) 0.000400254 (e) 0.000000000235
2 Rewrite each of the following in ordinary forms
• 5.00009 x 105 (b) 8.543 x 10-4 (c) 6.653 x 10-6
SOLUTIONS
a) 50130002 = 5.0130002×107
b) 0.0000032901 = 3.2901×106
c) 3518 x 1000000 = 3.518 × 109
d) 0.000400254 = 4.00254 × 104
e) 0.000000000235 = 2.35 × 1010 ÷ 1 × 106 = 2.35 × 1010 -6
= 2.35 × 104
2 a)5.00009 x 105 = 500009
b) 8.543 x 10-4 = 0.0008543
c) 6.653 x 10-6 = 0.000006653
INDICES
LAWS OF INDICES
1. Multiplication: Xa x Xb = Xa + b
2. Division: Xa Xb = Xa – b
3. Zero and negative power: any
number to the power of zero is 1 and
any number having a negative power
becomes a fraction. X0 = 1, X-a = 1/xa
STUDENT ACTIVITIES
GIVE TWO (2) EXAMPLES OF EACH OF
THE LAWS STATED ABOVE
TEACHER ACTIVITY
THE TEACHER THEN GIVES EXAMPLES
TO FURTHER EXPLAIN THE LAWS
EXAMPLES
1. a) m3 x m5 = m3 + 5 = m8
b) 5y5 x 3y3
= (5 x 3) x y5 + 3
= 15 x y8
= 15y8
2. a) f5 ÷ f2 = f5-2 = f3
b) 10a8 6
= (10 5) x a 8–6

= 2 x a2
= 2a 2
3. simplify the following
a) 10-2 b) x5 x x-2 c) r7÷ r7
Solutions
a) 10-2 =
b) X5 x X-2 = X5 + (-2) = X5 – 2 = X3
c) r7 r7 = r7-7 = r0 = 1.
EVALUATION
CLASS WORK
!) 2e4 x 5e10 2) 51m9 3m 3) (3.6 x
107) (1.2 x 103) 4) (2a)-1 x 3a2 5) (1/3)-2

ASSIGNMENT
NEW GENERAL MATHEMATICS
WORKBOOK 2,PAGE 7 – 9
WEEK2 (30/9 – 5/10 – 2019)
TOPIC: WHOLE NUMBERS
CONTENTS
Revision on Prime factors, LCM
and HCF
Squares and square roots
Quantitative reasoning.
BEHAVIOURAL OBJECTIVES
At the end of the lessons, students should be able
to
1. Recall and find the prime factors of given
numbers
2. Calculate the lowest common multiples of
numbers
3. Obtain the highest common factors of given
numbers
4. Find the square and square root of given
numbers
Prime factors, LCM and HCF
Prime numbers are numbers that
has only two factors, itself and one
Factors are numbers that divide
other numbers without leaving a
remainder
Prime factors are prime numbers
that are factors
Examples
Express the following as a product of their prime factors in
index form.
(a) 27 (b) 104
• Solutions:
Divide each of the numbers by the prime factors in turns until it
will not divide any further.
a) 27
• 3 27

3 9
3 3
1
• ∴ 27 = 3 x 3 x 3 = 33
b) 104

•2 104
•2 52
•2 26
• 13 13
• 1

• ∴104= 2 x 2 x 2 x 13 = 23 x 13
THE LEAST COMMON MULTIPLES (LCM) OF
NUMBERS
Example: Find the LCM of 22, 30 and 40
Method 1: Express each number as a product of its prime
factors.
• 22 = 2 x 11
• 30 = 2 x 3 x 5
• 40 = 2 x 2 x 2 x5 = 23 x 5
The prime factors of 22, 30 and 40 are 2, 3, 5, and 11.
The highest power of each prime factor must be in the LCM.
These are 23, 3, 5 and 11
Thus, LCM = 23 X 3 X 5 X 11
= 8 X 3 X 5 X 11
= 1320
Alternative method
2 22 30 40
2 11 15 20
2 11 15 10
3 11 15 5
5 11 5 5
11 11 1 1
1 1 1

Thus, LCM = 23 X 3 X 5 X 11 = 1320

THE HIGHEST COMMON FACTOR (HCF) OF
NUMBERS
Example 1
Find the HCF of 504 and 588.
Method 1: express each number as a product of its prime
factors.
2 504 2 588
2 252 2 294
2 126 3 147
3 63 7 49
3 21 7 7
7 7 1
1

504 = 23 x 32 x 7 588 = 2 2 x 3 x 72
Find the common prime factors
504 = (22 x 3 x 7) x 2 x 3
588 = (22 x 3 x 7) x 7
The HCF is the product of the common
prime factors.
HCF = 22 x 3 x 7
=4X3X7
= 84
Alternative method
2 504 588
2 252 294
3 126 147
7 42 49
6 7

HCF = 2 X 2 X 3 X 7 = 84
SQUARES AND SQUARE ROOTS
• Squares are numbers obtained when a
number is multiplied by it self . E.g.
22 = 2 × 2 = 4
• The square root of a number is another
which when multiplied by itself gives the
initial number. e.g. √36 = 6× 6 = 6
• Perfect squares are whole numbers whose
square roots are also whole numbers. E.g.
1, 4, 9, 16, 25, etc.
Examples
1. Find the square of 121
2. Find the square roots of a) 576 b) 1225 c) 3969
Solutions
121
× 121
121
242
121
14641
2. a. Divide 576 using prime factors, then pair the factors.
One of the pairs is the square root
2 576
2 288
2 144
2 72
2 36 (2×2 ×2 ×3) × (2 × 2 × 2 × 3)
2 18 24 × 24
3 9 √576 = 24
3 3
1
3. Find the smallest number by which 540 must be
multiplied so that the product is a perfect square.
•2 540
•2 270
•3 135
•3 45
•3 15
•5 5
1
540 = 22 x 33 x 5
The index of 2 is even.
The indices of 3 and 5 are odd.
one more 3 and one more 5 will make all the
indices even. The product will then be a
perfect square.
The number required = 3 x 5 = 15.
EVALUATION
CLASS WORK
1. Using the product of prime factors,
find the square root of i) 400 ii) 750
2. What is the smallest number by
which 90 must be multiplied to obtain a
perfect square?
ASSIGNMENT
1. Find the square root of the following by
factorization method
a) 5 184 b) 46 565 c) 7 744 d) 2 916 e)
41 209
2. A square plank has an area of 116.64cm2.
What is the length of its sides?
3. A pile of nuts can be shared equally
between 8 boys, between 9 boys and
between 10 boys. What is the least number
of nuts in the pile?
WEEK 3 (7 – 11 / 10 / 2019)
APPROXIMATION
CONTENT
• Approximation of numbers:
Decimal places, Significant figures
• Quantitative Reasoning
BEHAVIOURAL OBJECTIVES
At the end of the lessons, students should
be able to
a. approximate numbers to any given
decimal place
b. Approximate numbers to given significant
figures
DECIMAL PLACES
Example:
Correct the following to i) 1 decimal place ii)
2 decimal places iii) 3 decimal places
a.) 0.10775 b) 0.08017 c) 2.1359
• Solution
a) 0.10775
• 0.10775 = 0.1 to 1d.p
• 0.10775 = 0.11 to 2d.p
• 0.10775 = 0.108 to 3d.p
b) 0.08017
• 0.08017 = 0.1 to 1dp
• 0.08017 = 0.08 to 2dp
• 0.08017 = 0.080 to 3dp
c) 2.1359
• 2.1359 = 2.1 to 1dp
• 2.1359 = 2.14 to 2dp
• 2.1359 = 2.136 to 3dp
SIGNIFICANT FIGURES
EXAMPLE Round off:
(a) 456.36 (b) 0.03278 to:
• 2 significant figures
• 3 significant figures
Solutions:
a) (i) 456.36 = 460 (2 s.f)
(ii) 456.36 = 456 (3 s.f)

b) (i) 0.03278 = 0.03 (2 s.f)

(ii) 0.03278 = 0.033 (3 s.f)
EVALUATION
CLASS WORK
1. Write the following numbers correct
to 1, 2 and 3 decimal places
a) 0.2176 b) 0.7487 c) 16.074
2. Round off :
(a) 468.3907 (b) 0.009896 to:
• 3 significant figures
• 4 significant figure
WEEK 4 (14 – 18 / 10 / 2019) FRACTIONS
CONTENT
• Expressing fractions as decimals
• Percentages: Percentages of quantities;
expressing one quantity as a percentage
of the other; percentage increase and
decrease.
• Ratios
• Rates and Proportions
• Word problems
BEHAVIOURAL OBJECTIVES
At the end of the lessons, students should be able to
1. Express fractions as decimals and vice versa
2. Find the percentages of given numbers
3. Express quantities as percentages,
4. Find percentage increase and decrease
5. Calculate ratios
6. Solve problems involving rates and proportions
 EXPRESSING FRACTIONS AS DECIMALS
Examples :
Convert the following common fractions to decimal
fractions (decimal numbers).
A)
SOLUTIONS
A) Divide 2 by 5
0. 4
5 20
20
00
B. Divide 3 by 4

0.75
4 30
28
20
20
00
CONVERSION OF DECIMALS TO FRACTIONS
Examples
1. Convert 0.65 to a common fraction.
Solution:
• To do this, we simply multiply the given decimal fraction
by 100 and at the same time divide it by 100.
• Write 0.65 as 0.65 = . If we carefully notice the
expression, we will see that what we are doing is just
multiplying 0.65 by unity (1). Because 1.
⇒ = = , (when further reduced to the lowest term).
0.65 = .
2 Convert 0.6 to a common fraction.
Solution:
To do this we simply multiply the given
decimal fraction by 10 and at the same
time divide it by 10.
Write 0.6 as 0.6 = = = .
3. Convert 0.125 to a common fraction.
Solution:
To do this we multiply the given decimal
fraction by 1000 and at the same time
divide it by 1000 to have 0.125 = =
= = = (when fully simplified to its
lowest form).
CLASS ACTIVITY
1. Change the following common fractions to
decimal fractions. , , , ,
.
2. Change the following decimal fractions to
the vulgar or common fractions. i)
0.56 ii) 0.0015 iii) 5.35 iv) 0.222 v)
1.98
PERCENTAGES
Example
1. Express as percentage.
Solution:
There are two possible ways to answer the question.
METHOD 1:
Writeas .
= in percentage.
METHOD 2:
Write as = = = = = in percentage
Changing percentages to fractions
Examples
1. Express 65% as fraction.
Solution:
Write 65% as 65% = = .
65% = .
2. Express 24% as fraction.
Solution:
Write 24% as 24% = = .
24% =
Class activity
1. Express each of the following
fractions as percentage.
, , , .
2. Express each of the following
percentages as fraction.
64%, 45 %, 0.125 %, 0.17 %
Percentage of quantities
Examples: find the value of the following
1. 20% of 400 yams
2. 121/2% of 2000km
Solution:
1. 20% of 400yams
20
/100 x 400
= 20 x 4
= 80 yams
2. 121/2 of 2000km
= 25/2 x 2000
= 25 x 1000
= 25 000km
Expressing one quantity as a percentage of
the other
Examples:
1. What percentage of 21/4 hours is 45 minutes
2. A farmer found 24 out of 100 tubers of yam bad, what
percentage of the yam is bad.
Solution
1. 21/4 hours = 9/4 x 60/1 = 9 x 15 = 135 minutes
Thus, 45 minutes as a percentage of 135 minutes
= 45/135 x 100/1
= 1/3 x 100 = 100/3
= 33 1/3%
2. Total yams = 100
Bad yams = 24
Percentage of bad yams = 72/100 x 100/1
= 72%
Percentage increase and decrease
Percentage increase represents a rise or
appreciation of a given number, amount or quantity
while Percentage decrease represents a reduction
or depreciation of a given number, amount or
quantity.
Examples:
1. Increase $210 by 30%
2. Find the percentage increase from 250 to 350
3. Reduce £650 by 10%
 solutions
1. Method 1
Amount = $210
Percentage increase = 30%
Total amount (30% of 210)
= 30/100 x 210 = $63
Increasing $210 by $63 = $210 + $ 63 = $273
Therefore, total amount = $273
Method 2
Percentage increase = 30%
Total percentage = 100% + 30% = 130%
Amount to be increased = $210
Required amount = 130/100 x 210
=13 x 21 = $273
2. First, we subtract 250 from 350, then we
express the difference over 250 and multiply by
100:
Thus, 350 – 250 = 100
= 100/250 x 100
= 4 x 10 = 40%
3. 10% of £650
10
/100 x 650 = 1 x 65
= £65
Decreasing £650 by £65 = £650 - £65
= £585
Therefore, the required amount = £585
Class Activity
1. Increase the following by 25%
i) 420kg ii) 16 000kg
2. A trader sells water melon, tomatoes and
onions. Their prices are £250, £1 450 and £4 500
respectively. If each of the price was increased by
20%, find the price of water melon, tomatoes and
an onion.
3. Reduce 75 litres of water by 15%
4. The prize of a shirt was slashed from £1 500 to
£1 250. Find the percentage decrease in the price
of the shirt.
 RATIO
Ratio compares two or more quantities or
amounts of the same kind. It can be
expressed as a fraction, e.g. 2:3 = 2/3. It can
be expressed in its simplest or lowest term
by cancelling, and it does not contain a
fraction or decimal in its lowest term.
Examples:
1. If Honesty spent N224.00 on buying a
story book, Sandra spent N70.00 on Bobo
drink. Find the ratio of the amount spent
by Honesty to that of Sandra
2. Express 49.00 as a fraction and as ratio
of 84.00
3. In a school of 720 students the ratio of
boys to girls is 7:5. Find the number of
boys and girls respectively.
Solutions
1. Honesty N 224.00, Sandra N 70.00
Then
the ratio of amount spent by Honesty to the
amount spent by Sandra = 224:70 = 32:10.
Reducing it to its lowest term = 16:5.

2. As a fraction:
As a ratio: = 7:12
3. Ratio of boys to girls = 7:5
Total ratio = 7+5 = 12
Number of boys = of 720 = x = 7 x 60 =
420 boys
Number of girls = x = 5 x 60 = 300girls
Class Activity
1. 120,000 dollars is shared between 2
students who are on scholarship in
Deeper Life High School in the ratio
36:28. How much does each student
gets?
2. If the ratio of a number to 4 is equal
to the ratio 3:2, find the number.
 Rate
74km/hr, $8 000/day, 9km/hr are all
examples of rates.
• The first rate tells the distance gone in1
hour
• The second rate tells how much money is
made in 1 day
• The third rate tells the distance travelled in
1hour.
Example:
A car travels 126km in 11/2 h. Find its rate in km/h.
Solution:
In 11/2h, the car travels 126km
In 1 h, the car travels 126 11/2
= 126 3/2
= 126 x 2/3
= 42 x 2
= 84km/h
 Proportion
• This is the relation of one part to another or to the
whole with respect to quantity
• There are two types which is Direct and Inverse
Proportion.
• When a quantity increases in relation to another
quantity, it is called Direct Proportion. On the
other hand, an increase in a quantity in relation to
a decrease in another quantity (or vice-versa) is
called Inverse Proportion.
Examples:
1. A man gets ₦8 000 for 5hours work. How much does he
get for 14 hours?
2. A bag of rice feeds 15 students for 7 days. How long
would the same bag feed 10 students.
Solution
1. 5 hours = ₦8 000
1 hour = ₦ 8 000 5
= ₦ 1 600
For 14 hours now,
14 x ₦ 1 600 = ₦ 22 400
2. 15 students = 7 days
1 student = 15 x 7
= 105 days
For 10 students we have,
= 105 10
= 105/10
= 101/2 days.
Class Activity
1. It takes four people 3 days to dig a
small field. How long would it take
three people to do the same work?
2. A bag of corn can feed 100 chickens
for 12 days. For how many days
would the same feed 80 chickens?
Evaluation : ASSIGNMENT
1. Express the following in decimals ,
2. Change the following decimals to fractions 0.0075
ii) 0.0006 iii) 0.55
3. A boy scored 15 out of 25 marks in a mathematics test.
Calculate the score in percentage.
4. Change the following to ratios in their lowest term
(a) 30 minutes to 2 hours (b) 110cm to 250mm
(c) ₦225 to ₦145 (d) 105litres to 81 decilitre
5. 80 machines can produce 4 800 electric bulbs in 25
minutes. Express the proportion of machines. Electric
bulbs and time in ratio.
6. Three children are to share 936 biscuits in the ratio
2:3:4. How many will each receive.
WEEK 5 (21 – 25 / 10 / 2019) TRANSACTIONS IN
THE HOMES AND OFFICES
CONTENT
• Household Arithmetic (budget, savings, rents, taxes,
bills, water rate)
Behavioural Objectives
At the end of the lessons, students should
be able to
1. Calculate household budget
2. Calculate and interpret public service
charges and rates
3. Calculate interest on savings
TRANSACTIONS IN THE HOMES AND OFFICES
Household budgeting
This is the process of planning how to spend an amount of
money or family income that is available to avoid wastage.
It guides in aligning expenditure with income.
Example:
1. The monthly income of a family is ₦140 000. They plan
to spend the income as follows;
• ₦ 6 000 for house rent, ₦ 44 000 for food, ₦15 000 for
transport, ₦3 000 for electricity bill, ₦ 2 500 for water bill,
₦ 10 000 for dependent relatives and ₦ 8 000 for the
house keeper. Find the total expenditure of the family and
determine whether they will have some money for other
emergencies or expenses.
solutions
Total monthly income = ₦140 000
Expenditure:
House rent = ₦6 000
Food = ₦44 000
Transport = ₦15 000
Electricity bill = ₦3 000
Water bill = ₦2 500
Dependent relatives = ₦10 000
House keeper = ₦8 000
Total expenses = sum of all the expenditure = ₦88 500
Excess amount
= monthly income – total expenditure
= ₦140 000 - ₦88 500
= ₦51 500
Hence, the amount of money left for other
expenses is ₦51 500
•
 Class Activity
A corps member plans to spend his monthly
allowance as follows: 30% on food, 5% on
clothing, 2% on entertainment, 3% on
transport, 21/2% on electricity and 20% on
savings. If the income per month is £19 800.
a. Find his total expenses for the month.
b. Calculate the amount of money left for
emergencies.
Savings
This refers to a part of an income that is kept aside for
future use, such as during retirement or when money may
not be readily available. It can be fixed or a percentage of
the family's income or earnings in a month or a given
period of time.
Example
1. A trader saves 5% of her weekly income of ₦15 000
a. How much will she be able to save in 12 weeks?
b. What will be her savings in one year?
c. What fraction of the income per week is saved?
solutions
Percentage savings = 5%
Income per week ₦15 000
Total savings in a week = 5% of ₦15 000
= 5/100 x 15 000/1
= ₦ 750
a. Savings for 12 weeks = ₦750 x 12
= ₦9 000
b. Savings for one year ( a year has 52 weeks)
• = ₦750 x 52
• = ₦39 000
c. Fraction of savings to income per week
= 750 15 000
= 1/20
Class Activity
• The wedding expenses of a man is
estimated at ₦85 986. If the man saves
12% of his monthly income of ₦42 150, in
how many months will he have saved
enough for his wedding?
 Rents
• Rent refers to the amount of money paid for
occupying a place like a house, a shop or a
park that does not belong to a person for a
period of time.
Example:
The monthly rent for a shop in a village
is ₦ 2 000. If this amount is increased by
20%, calculate the new rent for the room.
Solution
Monthly rent = ₦ 2 000
Percentage increase = 20%
Total percentage = 100 + 20 = 120%
New rent = 120/100 x 2000
= 120x 20
= ₦ 2400
Therefore the new rent that will be paid
is ₦2 400
Class activity
1. The cost of renting a two-bedroom flat in
a town for a year is ₦ 160 000. If this
amount is increased by 20%, what will be
the rent?
2. Find the rent as a percentage of the total
income if a man pays ₦ 1 500 per week
for a shop that generates a weekly
income of ₦ 20 000.
 Taxes
These are charges against a citizen, a person,
property or activities to support the government. It
is a means of generating revenue by the
government for the purpose of providing services
such as education, road construction, water supply
and security for the public.
Examples
1. A shop owner pays ₦ 5 400 in taxes, which is
15% of his gross earnings in a year. What is his
annual income?
solution
1. Let the annual income be Y
15% of Y = ₦ 5 400
15
/100 x Y = ₦ 5 400
15 x Y = ₦ 5 400 x 100
15Y = ₦ 540 000
Y = ₦ 540 000 15
Y = ₦ 36 000
2. A rented piece of land has a rate able value of
₦871. If the land is assessed and the rate at 54k in
the naira is satisfied, find the rate to the nearest
naira.
Solution
Rate able value of the land = ₦ 871
Annual rate is 54k per naira = 54k x ₦ 871
= 47 034k
47034 ÷ 100 = ₦ 470.34
Therefore the rate = ₦ 470 to the nearest naira.
Class Activity
1. The rateable value of a company is ₦ 25
660. How much will the owner pay when
the rate in the naira is reduced by 10%
from 70k in the naira and the rateable
value is increased by 5%?
2. The rate at 551/2k in the naira of a shop is
134 643k. Find the rateable value of the
shop.
 BILLS
This is the amount that is paid when a service is
rendered. There are many types of bills but we
shall consider just two, namely; Electricity bills and
Telephone bills.
Example
1. An electricity bill contains 15 000 units for
previous reading and 16 000 units as the
present reading. Calculate the amount of
energy consumed. If the charging rate is ₦ 1.00
per unit, the demand charge is ₦ 50 per month
and VAT is 5% charge per month, calculate the
electricity bill for the month.
2. A teacher made 50 minutes of local calls at the
rate of ₦ 15 per minute and 15 minutes of
international calls at the rate of ₦ 20 per minute. If
the rental charge is ₦ 50 in a month plus 5% VAT,
calculate the telephone bill of the student in a
month
Solutions
1. Previous reading = 15 000
Present reading = 16 000
Amount of energy consumed
= present reading – previous reading
= 16 000 – 15 000
= 1000 units
Cost of 1000 units at ₦1.00 per unit
= 1000 x 1.00
= ₦1000.00
Demand charge = ₦50
Total charge = ₦1000.00 + ₦50.00
= ₦1050.00
VAT is 5% of ₦1050.00
= 5/100 x ₦1050
= 1/2 x 105
= ₦52.5
Electricity bill for the month = Total charges + VAT
= ₦1050 + ₦52.5
= ₦1102.5
2. Time spent on local calls = 50 minutes
Cost at ₦15 per minute = 50 x 15
= ₦750
Time spent on international calls = 15 minutes
Cost at ₦20 per minute = 15 x 20 = ₦300
Rental charge = ₦50
Total telephone charges
= ₦750 + ₦ 300 + ₦50
= ₦1 100
VAT at 5% of total telephone charges,
i.e. 5% of ₦1 100 = 5/100 x ₦ 1 100
= ₦55.00
Telephone bill for the month
= ₦1 100 + ₦55.00
= ₦1 155
Class Activity
1. A family’s income is ₦84 600. If 5% of the
income is spent on telephone bills at the rate of
₦36 per minute including VAT, calculate the
family’s telephone bill in a month.
2. Calculate the electricity bill of a tenant if the
meter reading changed from 40 193 to 45 612
in a quarter of a year and a VAT is 5% for the
period, the energy charge is ₦1.80 per unit, and
the demand charge is ₦60 per month.
Evaluation – Assignment
1. A man saves 12% of his monthly income and spends the rest
on feeding and entertainment. Calculate the man’s monthly
savings if his salary is ₦38 250 per month.
2. Calculate the amount of rent that should be paid on a house of
₦96 500 given at a discount of 15% per annum for two years.
3. To raise sufficient income for development, a city declared a
rate of 72k in the naira on ₦16 750 000 income. Find the
rateable value of the house.
4. Calculate the water bill for a company whose meter reading
changed from 24 151 to 30 169 in two months at a fixed charge
₦65 per month if ₦1.20 per unit of water is charged plus 5%
VAT
5. A woman made local calls at the rate of ₦36 per minute for 2
hours 16 minutes and international calls at the rate of ₦39 per
minute for 1 hour 12 minutes in a month. If the rental charge is
₦60, plus 5% VAT per month, find the woman’s telephone bill in
a month and the amount of money the government will receive.
WEEK 6 (28/10 – 1/11 / 2019)
TRANSACTIONS IN THE HOMES AND OFFICES
CONTENT
• Commercial Arithmetic (simple interest, profit
and loss, discount, commission, VAT, hire
purchase)
• Exchange rate
Behavioural Objectives
At the end of the lessons, students should be able
to
1. Calculate simple interest
2. Calculate discount
3. Estimate commissions and VAT
4. Solve problems involving exchange rates
COMMERCIAL ARITHMETIC
Simple Interest
Simple Interest
• If you save your money with a bank, you will be
paid some extra money called interest. On the
other hand, if you borrow money from a bank you
pay interest to the bank. The original money
invested or borrowed is known as the principal or
capital. The interest rate is often given in
percentage and quoted as a rate per annum. For
example, 5% rate means that the interest paid or
received every year is 5% of the principal.
Example 1:
If you save N20000, then at the end of the
year you will have your original money
(principal) plus the interest
N20 000 + 5% of N20 000 = N20 000 +
N1000
= N21 000
The interest is N1000 and the amount you
now have in your saving account is N21 000
Note that (Amount = principal + interest).
Example 2:
Mr. Ogbeha saves N50 000 with a bank for 1
year with interest at 5 ½ % per annum.
a. Calculate the interest he will receive at
the end of the year.
b. Calculate the simple interest for 4 ½
years.
c. What is the total amount he will save at
the end of 4 ½ years
Solution:
Interest = 5 ½% of N50 000
=
= 0.055 X 50 000 =
Interest for 1 year =
Interest for 4 ½ years = X 4 ½
= X 4.5
Simple interest = 12 375
Amount saved = principal +
interest = 12 375 = 62 375
Class Activity
Find the simple interest of the following:
1. ₦ 10000 for 1 year at 4% per annum
2. ₦ 15000 for 2years at 6% per annum
3. ₦ 20000 for 1year at 4 1 ½ per annum
 Profit and loss
The cost at which a trader obtains his goods is called
Cost Price (C.P). the price at which the trader sells the
goods is called the selling price (S.P).
When the selling price is greater than the cost
price, a profit is said to be made and
Profit = selling price – cost price
If the selling price is less than the cost price, a loss is
said to be made and
Loss = cost price – selling price
Sometimes, the word gain is used in place of profit.
Example
1. A trader buys a kettle for and sells it at a
profit of 15%. Find his actual profit and the
selling price.
Solution:
Profit
Selling price = +
=920
2. A hat is bought for 250 and sold for 220. What is
the loss per cent?
Solution
Actual loss = 250 - 220 =30
The ratio, loss: cost = 30: 250 = 30: 250

Percentage loss =
Class Activity
1. A farmer buys a cow for N40000
and sells it for N33 000. What is the
percentage loss?
2. A trader bought some compact disc
for N350 each. She sold them at a
12% profit. What was the selling
price?
Discount
• discount is a reduction in price. Discounts
are often given for paying in cash.
Examples
1. A trader sells packets of tissues at N140
each or four for N440. How much is saved
by buying four packets at once instead of
separately?
2. A radio costs N5400. A 12 ½ % discount
is given for cash. What is the cash price?
Solutions
1. I packet of tissues = N140
4 packets = 4 X N140 = N560
Discount price of 4 packets = N440
Savings = N560 - N440 = N120
2. Method 1:
Discount = 12 ½ % of N5 400
= 12 ½ /100 of N5 400

= N4725
Method 2:

=
=
Class Activity
1. The selling price of a chair is N14000.
The trader gives a25% discount for cash.
What is the cash price?
2. Find the discount price if a discount price
of:
a. 10% is given on a cost price of N430
b. 12 ½ % is given on a cost price of N280
Commission
Commission is payment for selling
an item. For example insurance agents
get commission for selling insurance.
The more insurance they sell, the more
commission they get. Likewise the
sales representatives often receive a
proportion of the value of the goods
they sell. This proportion is their
commission.
Examples
1. A sales representative works for an electric fan
company. He gets a commission of 14k in the
naira. In one week he sells four table fans at
N10 500 each and nine small fans at N5400
each. Calculate his commission.
2. A bank charges 2 ½ % commissions for issuing
a Bank Draft to its customers. If a customer
obtained a Bank draft for 84000 from the bank,
calculate the total cost of the Bank Draft.
Solutions
1. Total sales = 4 x N10 500 + 9 x N5400
= N42 000 + N48 600
= N90 600
He gets 14k for every naira.
Commission = 90600 x 14k
= 1 268 400k
= N12 684
2. Commission paid to the bank
= 2 ½% of N84 000
=2½x
=
= 2100
Total cost of Bank Draft = value of Bank
Draft + commission
= N84000 + 2100
=86 100
Class Activity
1. A rent collector’s commission is 4 ½ of his
takings. In one month he collects 842 800
in rent. How much money does he get?
2. A car salesman gets 1k in the naira
commission. Calculate his commission if
he sells 5 238 000 worth of cars in a
month.
Value Added Tax (VAT)
A proportion of the money paid for
certain goods and services is given
to the Government. The part which
is given to the Government is called
Value Added Tax (VAT), the goods
and services are called VATable
items.
Examples
1. An advertisement for a table says that its price
is N15 300 plus 5% VAT. how much does the
customer pay?
2. One year a company paid a N94500 telephone
bill to NITEL. The bill included VAT at 5%.
Calculate how much money the Government
receives as VAT on the bill.
Solutions
1. Amount paid by customer = 105% of N15 300
= N15 300 X
= N16 065
Note: The difference between N16 065 and N15
300 is N765. The Government receives N765 as
Vat
2. Since N94500 includes 5% VAT, then
N94500 is 105% of the actual
telephone bill. The VAT is 5% of the
actual telephone bill.
1% of actual bill = N94 500 /105
= N900
5% of actual bill = N900 X 5
= N 4 500
The government receives N 4500 as
VAT
Class Activity
• Find the amount of money that the Government
receives as VAT on each item in the following
advertisement:
COMFORT FURNISHING
• Small tables N5670
• Mattresses N9240
• Beds N21630
• 3-piece suites N31290
• Kitchen tables N6930
• All prices include 5% VAT
Hire purchase
An instalment is a part payment.
Many people find it easier to buy
expensive items by paying instalments.
Buying by instalment is called hire
purchase. The buyer hires the use of
an item before paying for it completely.
This is why hire purchase is more
costly than paying in cash.
Example
• The cost of a DVD player is either ₦34 000 in
cash or deposit of ₦4 000 and 12 monthly
payments of N2750. Find the difference between
the installment price and the cash price.
Solution
Installment price = deposit + installment
= N4000 + 12 x N2750
= N4 000 + N33 000
= N37 000
Price difference = ₦37 000 - N34 000
= N3 000
Class Activity
The hire purchase price of a computer is
N84000. 25% is paid as a deposit. The rest
is spread over 12 equal monthly
installments.
a. Calculate the amount of the deposit.
b. Calculate the remainder to be paid.
c. Find the amount of each monthly
installments
Evaluation Assignment
1. A market trader asks #2500 for some cloth. A woman offers #1
200. After bargaining, they agree a price half-way between the two
starting prices.
a. How much does the woman pay?
b. What discount did she get by bargaining?
2. The cash price of a used car is #897 060. To pay by hire purchase
requires a 10% deposit and 36 monthly payments of #24 420
3. A bicycle can be bought either in cash for #24 700 or by paying 52
weekly payments of #540.
4. A history book costs #850. The writers of the book get 10% of the
price of each books sold. How much will they get if it sells 15 628
copies in one year?
5. A villager bought 11 goats for #76 000. A year later he sold them
at a profit of 32%. What was the average selling price per goat?
WEEK 8
TOPIC: BASIC OPERATIONS ON DIRECTED NUMBERS

CONTENT:
• Addition and subtraction of directed numbers
(Revision)
• Multiplication and division of directed numbers.
• Inverse and identity.
BEHAVIOURAL OBJECTIVES
At the end of the lessons, students should
be able to;
1. Add and subtract directed numbers
2. Multiply directed numbers
3. Divide directed numbers
4. Find the inverse and identity of given
numbers
5. Solve problems involving inverse and
identity
ADDITION AND SUBTRACTION OF DIRECTED
NUMBERS. NUMBER LINE (REVISION)
• Addition: to add using the number line, we
move to the right (forward) of the number
line counting each step till the addition is
complete. The number at the end is the
result of the addition.
• Subtraction: to subtract using the number
line, we move to the left (backwards) of the
number line counting each step till the
subtraction is complete. The number at the
end is the result of the subtraction.
Class Activity 1 : copy and complete the table
Class Activity 2
MULTIPLICATION OF DIRECTED NUMBERS
Note the following
1. (+a) x (+b) = + (a x b)
2. (+a) x (-b) = - (a x b)
3. (+a) (-b) = - (a
4. (-a) (-b) = + (a
Examples:
1. (+9) x (+4) = + (9 x 4) = +36
2. (+17)x (-3) = - (17 x 3) = - 51
3. (- ½ ) x (- ¼ ) = + () =
4. 3 x (-1.2) = - (3 x 1.2) = -3.6
CLASS ACTIVITY
Simplify the following:
1. (-7) x (+4)
2. (-5) x (-18)
3. (-8) () (-30)
4. (-9) (-5) (-3)
DIVISION WITH DIRECTED NUMBERS
The rule involved in multiplying directed numbers
is equally applicable for division. In division,
Note that: i. Two like signs give a positive result
ii. Two unlike signs give a negative result.
EXAMPLES Divide:
a) -63 by 7
b) 125 by 5
c) -6 by -18
Solutions:
a. -63 7 = = -9
b. 125 5 = = + 25
c. -6 -18 = = +
CLASS ACTIVITY
1. Divide these expressions:
a) -3 by 24
b) 4 by -32
c) 28 by 7
d) -20 by -4
2. Simplify
INVERSE AND IDENTITY
ADDITIVE INVERSE
Additive identity is the value
obtained when a number is
added to its inverse. Thus
additive identity is 0.
MULTIPLICATIVE INVERSE
Multiplicative identity is 1.
CLASS ACTIVITY
1. State the additive identity of:
a) +14 b) -23 c) – ½
2. State the additive inverse of
a) +14 b) -23 c) – ½
3. State the multiplicative inverse of:
a) +5 b) – ¼ c) + 2/7
EVALUATION ASSIGNMENT
New General Mathematics Workbook 2
Module 4
Pages 13 and 14
 WEEK 9
TOPIC: TABLES, CHARTS AND SCHEDULES
CONTENT:
• Square and Square root tables.
• Charts, records and schedules (tabulated data, flight
schedules and timetables)
BEHAVIOURAL OBJECTIVES
At the end of the lessons, students should be able to
1. Use square and square root tables to find the squares
and square roots of given numbers
2. Read and interpret tabulated data
SQUARES AND SQUARE ROOT TABLES.

The statistical/four figure table can be used

to find the squares and square roots of four-
digit numbers.
IN PAGE 232 TO 234 OF NEW GENERAL
MATHEMATICS TEXTBOOK
EXAMPLES
1. With the use of tables, evaluate:
a) 33.622 b) 0.362
SOLUTIONS
a) 33.622
33.62 lies between 30 and 40. Therefore 33.622 lies
between 302 and 402
302 = 900
402 = 1600
Thus, 33.622 lies between 900 and 1600.
Locate 33 under the letter x. Move to the right and locate
the number under 6. This number is 1129. Locate the
number under difference 2.
This number is 1. Add 1 to 1129 to give 1130.
Therefore, 33.622 = 1130
b) 0.36 = 3.6 x 10-1
0.362 = (3.6 x 10-1)2
= 3.62 x 10-2
3.6 is between 3 and 4
32 = 9
42 = 16
Therefore 3.62 is between 9 and 16.
From the table of squares of numbers
3.62 = 12.96
Thus,
0.362 = 12.96 x 10-2
= 0.1296
EXAMPLE2: Use tables to find:
a) 3.8; b) ; c)
Solution:
a)
Look for 3.8 under x in the four figure table. Locate
the four-digit number under 0.
The required number is 1.949
b) 38 lies between 36 and 49. Therefore, lies
between 6 and 7.
Look for 38 under x. Locate the four digit number
under 0, the required number is 6.164. Thus =
6.164
c) 380 = 3.8 x 102
= x2
= x
= x 10
From (a)
= 1.949
Thus,
= 1.949 x 10
= 19.49
CLASS ACTIVITY
Use four figures table to evaluate
1. a) 5.232 b) 3.72 c) 0.562
2. a) b) c)
Charts, records and schedules (tabulated
data, flight schedules and timetables)
Use of tables are the most convenient and
concise way of presenting numerical data.
Tables have a wide range of uses.
They are used to convey a large amount of
information.
EXAMPLE
Monthly rainfall chart
J F M A M J J A S O N D
Sokoto O O O 10 48 91 155 249 145 15 15 0
Jos 3 3 28 56 203 226 330 292 213 41 3 3
Ibadan 10 23 89 137 150 188 160 84 178 155 46 10
Port 66 109 155 262 404 660 531 318 518 460 213 81
harcourt
Use the table to find the average rainfall for the following;
(i) Sokoto in January
(ii) Jos in May
(iii) Ibadan in July
[Link] each town ,name the month which has the highest
rainfall.
3. For each town, name the month(s) with the lowest
rainfall.
•