Second Semester

UNIT 1: Consumer Arithmetic

School: JCTHS Subject: Mathematics Unit Topic: Consumer Arithmetic

Subject: Mathematics Date & Duration: Jan. 5th – Feb. 6th , 2015 (5 WEEKS)
Class: Form 2 (All) Teachers: F. Recinos, Y. Cus, F.Coc, J Supaul, A. Choco

Introduction: Every aspect of mathematics uses problem solving as a basis for successful solution. Mathematical modeling is also a
very important part of this process. When a student takes a problem, analyzes it and is able to use it in different ways,
he has begun a part of the process called understanding. Making pictures, drawing graphs or diagrams, constructing
tables as well as synthesizing equations are all part of this process. Having fun learning mathematics makes the whole
experience more meaningful, exciting and rewarding. These approach leads to the development of more sophisticated
skills and techniques as the student moves up to a higher echelons of education.

Rationale: This unit aims at providing students with the fundamental principles and practices for further development in the
Mathematics program offered at this institution. At the end of this unit, students should be able to perform the
calculation required in normal business transactions, and in computing their own budget. This unit aids in fostering a
positive attitude towards the mastery of Mathematical skills necessary for life. Emphasis will be given to problem
solving as a tool to use to solve everyday problems. Additionally this unit is designed to facilitate the entire Math
syllabus towards student preparation for external examinations as in the case of CXC.

Unit Goals:
1. To help students appreciate that business arithmetic is indispensable in everyday life.
2. To make the students competent in performing the calculation required in the normal business transactions and in
computing their own budgets.
3. To help students appreciate the advantages and disadvantages of different ways of investing money.
4. To help student appreciate the need for both accuracy and speed in calculations.

Sub Topics Specific Objectives Learning Activities Assessment Sessions

Salary The student should be able to: In introducing Salary and Wages, students will brainstorm to Assignt. #1 12
 Monthly, net  Solve problems related to differentiate between a salary and a wage. Examples will be
monthly salaries, wages and presented of people in society who receive a wage and who
 Annual, net commissions. receive a salary.
annual  Example: Government employees such as teachers and civil
 Sub Topics Specific Objectives Learning Activities Assessment Sessions
 Wages servants receive a salary. People who work in factories and
industries such as operators, boilers, cane cutters, drivers, and
(gross), basic,
brick layers earn wages.
Overtime and  Calculation of monthly salary, yearly salary, basic wage,
Commission basic week, and basic rate will be determined.
 Students will be allowed to share their real life experience
of earning a wage for the work that they did over the
summer holidays. This discussion will initiate further
discussion and overtime wages and commission will be
brought up.
 Through brain storming the students can come up with
examples of workers who earns O/T and commission

Income Tax The student should be able to :  students will be ask to inquire from their Classwork #1 4
 Discuss the different steps parents/guardian/family/community member what
in calculating for income income tax is and whether they pay income tax and also
tax how they go about calculating how much tax they should
 Solve problems related to pay.(student should volunteer) Information will be
income tax shared with class.
 Key terms and the procedures to calculate income tax shall
be explained.
 Present a scenario on a chart of a family situation -
calculate how much tax this family will have to pay.
 Explain what is meant by Net Income.
Percentage The student should be able to: Profit and loss Quiz #1 12
Profit/Loss &  Calculate profit or loss and  Present a scenario to the students:
Change express it as a percentage. e.g. You are the owner of a shop and you bought a pair of tennis
Discount shoes for $20 and sold them for $35. Decide whether you are making
a profit or a loss. Secondly, calculate the profit or loss.
 Calculate problems related
It is expected that the student will determine the
to discount
difference b/w Profit and Loss
 It must be stressed that the profit and loss are usually expressed as a
percentage of the cost price, unless otherwise stated.
Students are asked to attempt to solve the question below
which is requiring them to determine the selling
price/marked price when provided with:

i. cost price and

ii. Profit or loss percent.
 Sub Topics Specific Objectives Learning Activities Assessment Sessions
There are two methods that may be used, and it is
recommended that both methods be discussed as a class.
Students might come up with the two methods; if not, the
teacher will explain
e.g. A dealer wants to make a profit of 30% on an article that he bought for
$20. What should be his selling price?

Students will be asked look in the newspaper and find

advertisements for items on sale where a percentage discount
is offered and
use those examples within the classroom. (Seeing how Math
is being used in their everyday lives).
Example: One advertisement might have:
SALE! SALE! SALE!
20% DISCOUNT
ON ALL LADIES SHOES
Marked price - $ 20
Students are to calculate the new marked price or selling
price which is normally referred to as the cash price or the
discount price. Students’ responses can be used to summarize
the methods to solve discount problems.

Using the two method:

Method I
Step 1: To calculate the discount
Discount = 20% of $20 = $4
Discount price = $20 - $4 = $16

Method II
Discount in % = 20%
Discount price = (100 – 20) % of $20
80% of $20
= $16

Sales Tax The student should be able to: Introduction: explaining why sales tax is being charged by 4
 Explain what are sales tax the government and what percent is presently being charged.
 Sub Topics Specific Objectives Learning Activities Assessment Sessions
and its benefit.  Through discussion, teacher will elicit from the students
 Solve problems related to information on how they would go about calculating the
sales tax. price of an item after Sales Tax is added.
Key phrases to be mentioned while giving examples are Inclusive of sales
and Exclusive of Sales Tax.
Hence, the price of the washer inclusive of VAT is $3750.84
 Alternative methods by student of solving this same
problem should be welcome for it can initiate further
class discussion.
 Within the discussion, teacher may make mention of the
customs duty borders. Students are to become aware of the
fact that the import duty is a form of tax set forth by the
government of the country.
Students will be able to: Discuss hire purchase idea as it relates to Belize particularly Test #1 8
Hire Purchase  solve problems related COURTS.
(HP) to hire purchase;  Discussions among students on options between HPP
 Determine the and Cash Price
difference between hire  Solve examples (role play- students) related problems
purchase price and  Analyze each question and determine which is better
cash price with reasons.
 Calculate the
percentage difference
in hire purchase price
and cash price.

Reference and Materials: Mathematics: A complete Course Book 1, Classroom settings, Handouts, Test papers. Assessments: Assignments, Quiz
& Test
Evaluation:
Signatures: Date:

_____________________________ _______________________________
HOD; Ms. Maria Cus
______________________________ ______________________________
VPA; Mr. Kent Leo Arzu PHD