Burauen Community College Learning Activity Guides

LGU Compound, Burauen, Leyte August to December 2020

First Semester, SY 2020- 2021

Module 6: Answering Problem Solving Exercises

Prepared by:
Zyra C. Amante, CPA
Krizza Mae L. Lobriguito, LPT

Learning Objectives
At the end of the discussion, the following learning objectives will be attained by the students with at least 75% accuracy.
1. The students will be able to define what is a problem.
2. The students will be able to understand and explain the concepts about problem solving.
3. The students will be able to apply problem solving strategies in answering mathematical and accounting
problems.

Course Direct Instruction

What is a Problem?
According to Livingston & Kantila (2013), a problem is an obstacle which makes it difficult to achieve a desired
goal, objective or purpose. It refers to a situation, condition, or issue that is yet unresolved.

What is Problem Solving?

Every problem in the real world needs to be identified and solved. Trying to find a solution to a problem is
known as problem solving (Livingston & Kantila, 2013).
In mathematics, the term "problem solving" refers to mathematical tasks that have the potential to provide
intellectual challenges for enhancing students' mathematical understanding and development. Problem solving plays
an important role in mathematics and should have a prominent role in the mathematics education (Problem solving,
2020).
Before we get too far into the discussion of problem solving, it is worth pointing out that we find it useful to
distinguish between the three words “method”, “answer” and “solution”. By "method" we mean the means used to get
an answer. This will generally involve one or more problem solving strategies. On the other hand, we use "answer" to
mean a number, quantity or some other entity that the problem is asking for. Finally, a "solution" is the whole process
of solving a problem, including the method of obtaining an answer and the answer itself.
method + answer = solution
There is no chance of being able to solve a problem unless you can first understand it. This process requires not
only knowing what you have to find but also the key pieces of information that somehow need to be put together to
obtain the answer.
Word problems often confuse students simply because the question does not present itself in a ready-to-
solve mathematical equation. You can answer even the most complex word problems, provided you understand the
mathematical concepts addressed. While the degree of difficulty may change, the way to solve word problems
involves a planned approach that requires identifying the problem, gathering the relevant information, creating the
equation, solving and checking your work (What is problem solving, 2020).

Polya’s Problem-Solving Strategies

According to Aufmann et. al. (2018), ancient mathematicians such as Euclid and Pappus were interested in
solving mathematical problems, but they were also interested in heuristics, the study of methods and rules of discovery
and invention. In the seventeenth century, the mathematician and philosopher Rene Descartes (1596 – 1650) contributed
to the field of heuristics. He tried to develop a universal problem-solving method. Although he did not achieve this
goal, he did publish some of his ideas in Rules for the Direction of the Mind and his better-known work Discourse de la
Methode.
Another mathematician and philosopher, Gottfried Wilhelm Leibnitz (1646-1716), planned to write a book on
heuristics titles Art of Invention. Of the problem-solving process, Leibniz wrote, “Nothing is more important than to
see the sources of invention which are, in my opinion, more interesting than the inventions themselves.”
One of the foremost recent mathematicians to make study of problem solving was George Polya (1887-1985).
He was born in Hungary and moved to the United States in 1940. The basic problem-solving strategy that Polya
advocated consisted of the following four steps.
1. Understand the problem.
2. Devise a plan.
3. Carry out the plan.
4. Review the solution.
Polya’s four steps are deceptively simple. To become a good problem solver, it helps to examine each of these
steps and determine what is involved.
1. Understand the Problem
This part of Polya’s four-step strategy is often overlooked. You must have a clear understanding of the
problem. To help you focus on understanding the problem, consider the following questions.
• Can you restate the problem in your own words?
• Can you determine what is known about these types of problems?
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• Is there missing information that, if known, would allow you to solve the problem?
• Is there extraneous information that is not needed to solve the problem?
• What is the goal?
You can also begin by identifying and determining the scenario the problem wants you to solve. This
might come as a question or a statement. Either way, the word problem provides you with all the information
you need to solve it. Once you identify the problem, you can determine the unit of measurement for the final
answer. In the following example, the question asks you to determine the total number of socks between the
two sisters. The unit of measurement for this problem is pairs of socks.
“Amara has seven pairs of pink socks and eight pairs of yellow socks. Amara’s brother Anjo owns
ten socks. If her little sister Arianne owns eight pairs of green socks and Amara loses two pairs of her socks,
how many pairs of socks do the sisters have left?
In the example, the question asks how many socks the sisters own together, so you can disregard the
information about Anjo. Also, the color of the socks doesn’t matter. This eliminates much of the information
and leaves you with only the total number of socks that the sisters started with and how many was lost.
2. Devise a Plan
Successful problem solvers use a variety of techniques when they attempt to solve a problem. Here are
some frequently used procedures.
• Make a list of the known information.
• Make a list of information that is needed.
• Draw a diagram.
• Make an organized list that shows all the possibilities.
• Make a table or a chart.
• Work backwards.
• Try to solve a similar but simpler problem.
• Look for a pattern.
• Write an equation. If necessary, define what each variable represents.
• Perform an experiment.
• Guess at a solution and then check your result.
Create a table, list, graph or chart that outlines the information you know, and leave blanks for any
information you don’t yet know. Each word problem may require a different format, but visual representation
of the necessary information makes it easier to work with.
Create an equation. Translate any of the math terms into math symbols. For example, the words and
phrases “sum,” “more than,” “increased” and “in addition to” all mean to add, so write in the “+” symbol over
these words. Use a letter for the unknown variable, and create an algebraic equation that represents the problem.
In the example, take the total number of pairs of socks Amara owns – seven plus eight. Take the total
number of pairs that her sister owns – eight. The total pairs of socks owned by both sisters is 7 + 8 + 8. Subtract
the two missing pairs for a last equation of (7 + 8 + 8) – 2 = n, where n is the number of pairs of socks the sisters
have left.
3. Carry Out the Plan
Once you have devised a plan, you must carry it out.
• Work carefully. Solve the problem. Using the equation, solve the problem by plugging in the values and
solving for the unknown variable. Double-check your calculations along the way to prevent any mistakes.
Multiply, divide, add and subtract in correct order using the order of operations. Exponents and roots come
first, then multiplication and division, and finally addition and subtraction.
• Keep an exact and neat record of all your attempts.
• Realize that some of your initial plans will not work and that you may have to devise another plan or modify
your existing plan.
In the example, after adding the numbers together and subtracting, you get an answer of n = 21 pairs
of socks.
4. Review the Solution
Once you have found a solution, check the solution.
• Ensure that the solution is consistent with the facts of the problem.
• Check if your answer makes sense with what you know. Using common sense, estimate an answer and see
if you come close to what you expected. If the answer seems absurdly large or too small, search through the
problem to find where you went wrong.
• Interpret the solution in the context of the problem.
• Ask yourself whether there are generalizations of the solution that could apply to other problems.
In the example, you know by adding up all the numbers for the sisters that you have a maximum of 23
socks. Since the problem mentions that the little sister lost two pairs, the final answer must be less than 23. If
you get a higher number, you did something wrong. Apply this logic to any word problem, regardless of the
difficulty.

Example No. 1
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Problem: A hat and a jacket together cost P 500. The jacket costs P 300 more than the hat. What are the cost of the
hat and the cost of the jacket?
Solution:
Understand the Problem
After reading the problem for the first time, you may think that the jacket costs P 300 and the hat costs P
200. The sum of these costs is P 500, but the cost of the jacket is only P 100 more than the cost of the hat. We need to
find the two peso amounts that differ by P 300 and whose sum is P 500.
Devise a Plan
Write an equation using h for the cost of the hat and h + 300 for the cost of the jacket.
Let h be the cost of the hat
Let h + 300 be the cost of the jacket
The equation would be:
h + h + 300 = 500
Carry out the Plan
Solve the above equation for h.

h + h + 300 = 500 • Add h + h

• Subtract -300 to both sides of the
2h + 300 = 500 equation.
2h + 300 - 300 = 500 - 300 • Perform the operation.
300 and -300 would be cancelled out.
Subtract 300 from 500
2h = 200 • To solve for h, subtract both sides by 2.
2 2 2h divided by 2 - the answer is h.
200 divided by 2 is 100.
h = 100

Thus, the cost of the hat is P 100 and the cost of the jacket is P 100 + P300 = P 400.

Review the Solution

The sum of the costs is P 100 + P400 = P 500, and the cost of the jacket is P 300 more than the cost of the hat.
This check confirms that the hat cost P 100 and the jacket costs P 400.
Use the equation to check and substitute the value of h.
h + h + 300 = 500
P 100 + P100 + P 300 = P 500
500 = 500
To check if the cost of the jacket is really P 300 more than the cost of the hat, subtract the derived cost of hat
from the cost of the jacket
P 400 – P 100 = P 300
Therefore, the values are correct.

Example No. 2
Problem: There are 364 first-grade students in Covidian Elementary School. If there are 26 more girls than boys, what
is the number of boys and girls in the school?
Solution:
Understand the Problem
The problem is asking for the number of boys and girls in the school given that the total combined
population is 364 and the numbers of girls is 26 more than the number of boys. We need to find the two numbers
that differ by 26 and whose sum is 364.
Devise a Plan
Write an equation using b for the number of boys and b + 26 for the number of girls.
Let b be the number of boys
Let b + 26 be the number of girls
The equation would be:
b + b + 26 = 364
Carry out the Plan
Solve the above equation for b.

b + b + 26 = 364 • Add b + b
• Subtract -26 to both sides of the
2b + 26 = 364 equation.
2b + 26 - 26 = 364 - 26 • Perform the operation.
26 and -26 would be cancelled out.
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Subtract 26 from 364

2b = 338 • To solve for b, subtract both sides by 2.
2 2 2b divided by 2 - the answer is b.
338 divided by 2 is 169.
b = 169

Thus, the number of boys is 169 and the number of girls is 169 + 26 = 195.

Review the Solution

The sum of the number of boys and girls is 169 + 195 = 364, and the number of girls is 26 more than the
number of boys. This check confirms that the number of boys is 169 and the girls is 195.
Use the equation to check and substitute the value of b.
b + b + 26 = 364
169 + 169 + 26 = 364
364 = 364
To check if the number of girls is really 26 more than the number of girls, subtract the derived number of
boys from the number of girls.
195 - 169 = 26
Therefore, the values are correct.

How Do We Solve Accounting Problems?

Solving accounting problems may be quite similar as solving mathematical problems. It is a common
understanding that accounting is viewed as a Math subject. But in reality, the Math used in accounting is fairly simple.
Accounting simply uses the basic mathematical operations namely: addition, subtraction, multiplication and division,
and a bit of algebra. Some problems in accounting uses accounting formulas or any other methods such as the working
backward method or otherwise known as “workback or squeeze method.” Thus, techniques, methods or processes to
be used depends on the requirement of the problem. Therefore, what is really important in answering accounting
problems is having a critical and analytical thinking skills. However, the following steps may be recommended in
solving effectively and efficiently accounting problems.

Step 1: Read the question or identify what is asked.

You should begin by determining the scenario the problem wants you to solve. This might come as a question or a
statement. Question must be read first for the reason that there are several problems in accounting that are very long.
Examiners would tend to give a lot of facts, a lot of numbers, a lot of different circumstances which are mostly
unnecessary and irrelevant. That's why before reading the lengthy problem, read the question first and know what is
being asked.
Step 2: Analyze and isolate relevant items.
The first and second steps go hand in hand. Once you read the question, you'll know what is asked. Now is the time for
you to read the whole problem. Once you read the problem, you will be able to analyze and isolate relevant items that
are to be used in solving the problem. Thus, for you to be able to analyze and isolate relevant items or facts, knowledge
of the basic accounting concepts in every topic is required.
Step 3: Solve the Problem.
This step will show the solution or the process of how the answer was arrived. This phase will also show how
accounting concepts were applied. Furthermore, this step will incorporate the use of the basic mathematical operations
namely: addition, subtraction, multiplication, division combined with your critical and analytical thinking skills.
Solving accounting problems may utilize accounting formulas and working backward method or otherwise known as
workback or squeeze method in accounting.
Step 4: Double rule your final answer.
This is the last step in answering accounting problem. Double rule your final answer and if possible check and review
your answer. Check if your answer makes sense with what you know. Using common sense, estimate an answer and
see if you come close to what you expected.

Illustrative Example 1:
Marvin Manufacturing Company has developed the following information for the year ended December 31, 2020.
Raw Materials Inventory, January 1 ₱ 175,000
Purchases 250,000
Raw Materials Inventory, December 31 125,000
Direct Labor 270,000
Factory Overhead (120% of direct labor cost)
Work-in-Process Inventory, January 1 90,000
Work-in-Process Inventory, December 31 120,000
Finished Goods Inventory, January 1 100,000
Finished Goods Inventory, December 31 80,000
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Required: Compute the Cost of Goods Sold.

Let’s apply the steps in the problem given above.

Step 1: Read the question first or identify what is asked.
The problem requires the computation of the Cost of Goods Sold.
Step 2: Analyze and identify the relevant items or facts.
Thus, knowing what is asked, together with the items given above and the basic knowledge we have from the cost
accounting concepts, we can now analyze and isolate/identify what items should be included in solving the problem.
As observed, all items given above are components of the Cost of Goods Sold formula. Hence, will utilize all elements
given which forms the cost of goods sold formula.
Step 3 & 4. Solve the problem and double rule the final answer.
We’ll solve the problem using the cost of goods sold formula as shown below:

Cost of Goods Sold Formula

Raw materials - beginning inventory xx
Add: Raw materials purchases xx
Raw materials available for use xx
Less: Raw materials - ending inventory xx
Raw materials used xx
Add: Direct Labor xx
Factory Overhead xx
Total Manufacturing Cost xx
Add: Work-in-process - beginning inventory xx
Total Costs to Accounts for xx
Less: Work-in-process - ending inventory xx
Cost of Goods Manufactured xx
Add: Finished goods - beginning inventory xx
Cost of Goods Available for Sale xx
Less: Finished goods - ending inventory xx
Cost of Goods Sold xx

The cost of goods sold formula, starts by adding the amount of the raw materials beginning inventory to the raw
materials purchases equals raw materials available for use. The computed raw materials available for use is deducted
from the raw materials ending inventory to determine the raw materials used. Add direct labor and factory overhead
to the raw materials used to determine the total manufacturing cost. Add the computed total manufacturing cost to the
work-in-process beginning inventory will be able to determine the total costs to account for. Next, deduct the work-in-
process ending inventory from the total costs to account for will be able to determine the cost of goods manufactured.
Then, add the cost of goods manufactured to the finished goods beginning inventory equals cost of goods available for
sale. Lastly, deduct the finished goods ending inventory to the cost of goods available for sale to get the amount of the
cost of goods sold.

Apply the cost accounting concepts and the formula to the problem; hence:

Raw materials - beginning inventory ₱ 175,000

Add: Raw materials purchases 250,000
Raw materials available for use 425,000
Less: Raw materials - ending inventory 125,000
Raw materials used 300,000
Add: Direct Labor 270,000
Factory Overhead (P 270,000 x 120%) 324,000
Total Manufacturing Cost 894,000
Add: Work-in-process - beginning inventory 90,000
Total Costs to Account for 984,000
Less: Work-in-process - ending inventory 120,000
Cost of Goods Manufactured 864,000
Add: Finished goods - beginning inventory 100,000
Cost of Goods Available for Sale 964,000

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Less: Finished goods - ending inventory 80,000

Cost of Goods Sold ₱ 884,000

To solve the cost of goods sold: start by adding the raw materials beginning inventory amounting to P 175,000
to the raw materials purchases of P 250,000; thus, will be able to determine the raw materials available for use amounting
to P 425,000. Deduct the raw materials ending inventory amounting to P 125,000 from the computed raw materials
available for use of P 425,000; thus, the raw materials used in the production process amounted to P 300,000.
The computed raw materials used is utilized in computing for the total manufacturing cost. Thus, raw materials
used of P 300,000, add direct labor amounting to P 270,000 and factory overhead amounting to P 324,000 equals P 894,000
total manufacturing cost. The factory overhead cost of P 324,000 was computed by multiplying P 270,000 by 120%, since
it was stated in the problem that factory overhead cost was 120% of direct labor cost.
Next, add the computed total manufacturing cost of P 894,000 to the work-in-process beginning inventory of P
90,000; thus, total costs to account for amounted to P 984,000. Then, deduct the work-in-process ending inventory of P
120,000 from the computed total costs to account for; thus, cost of goods manufactured equaled P 864,000. Add finished
goods beginning inventory of P 100,000 to the cost of goods manufactured of P 864,000; thus, total cost of goods available
for sale amounted to P 964,000. Lastly, to deduct finished goods-ending inventory of P 80,000 from the computed cost
of goods available for sale; hence, cost of goods sold was determined to be P 884,000. And finally, double rule the P
884,000 final answer.

Illustrative Example 2:
In preparing the bank reconciliation on December 31, 2020, JM T. Company has made available to the following data:
Balance per bank statement 3,800,000
Deposit in transit 520,000
Amount erroneously credited by bank to the entity's account 40,000
Bank service charge for December 5,000
Outstanding checks 675,000
What is the adjusted cash in bank on December 31, 2020?
Solution:
Step 1: Read first the question or identify what is asked.
The problem requires the computation of the adjusted cash in bank balance on December 31, 2020.
Step 2: Analyze and identify the relevant items or facts.
Thus, knowing what is asked, together with the items given above and the basic knowledge we have from the bank
reconciliation concepts, we can now analyze and identify what items should be included in solving the problem. Thus,
let us analyze and examine one by one if which of the following items will be included in determining the adjusted cash
in bank balance; hence, we have our analysis:
Items Book Reconciling Item? Bank Reconciling Item?
Balance per bank statement ✓
Deposit in transit ✓
Amount erroneously credited by bank to the
entity's account ✓
Bank service charge for December ✓
Outstanding Check ✓
Total 1 4

We have summarized the items, whether which of the following items is a book reconciling item or a bank reconciling
item. Thus, we determined that out of 5 items, 4 items are bank reconciling items; hence, will use these four (4) bank
reconciling items namely: balance per bank statement, deposit in transit, amount erroneously credited bank to entity’s’
account and outstanding checks, in determining the adjusted cash in bank balance on December 31, 2020. These items
are considered relevant in solving the problem. The item bank service charge is ignored for it is a book reconciling item,
which is considered irrelevant in determining the adjusted cash in bank balance.
Step 3 & 4. Solve the problem and double rule your final answer.
We will solve the problem using the formula for determining adjusted cash balance using the bank reconciling items:
Unadjusted Bank Balance xx
Add: Deposit in Transit xx
Errors xx
Total xx
Less: Outstanding Checks xx
Errors xx
Adjusted Bank Balance xx

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Thus, the formula in determining the adjusted bank balance which is also the adjusted cash balance is: determine the
unadjusted bank balance add any deposit in transit and any bank errors. Next, the sum of any outstanding checks and
any bank errors will be deducted from the sum of the unadjusted bank balance, deposit in transit and any bank errors.
Hence, applying the formula:
Unadjusted bank balance ₱ 3,800,000
Add: Deposit in transit 520,000
Total 4,320,000
Less: Outstanding Checks 675,000
Amount erroneously credited by bank to the entity's account 40,000
Adjusted Bank Balance ₱ 3,605,000

Thus, to compute for the adjusted cash balance using the bank reconciling items: start by adding the unadjusted bank
balance of P 3,800,000 to the deposit in transit of P 520,000; thus, amounting to P 4,320,000. Add the outstanding checks
of P 375,000 to the P 40,000 amount erroneously credited or added by bank to the entity’s account; thus, amounting to
P 715,000. The P 40,000 was a bank error that was erroneously added by bank to the entity’s account, thus to adjust,
deducted the P 40,000 from the bank balance. Then, deduct the P 715,000 to the P 4, 320,000; thus, total adjusted bank
balance is P 3,605,000. Lastly, double rule your final answer, P 3,605,000.

So how do we evaluate your solutions and answers?

Problem Solving Rubrics
Components Exemplary (31 to 40 Accomplished (21 to Developing (11 to 20 Beginning
points) 30 points) points) (1 to 10 points)
Describes accurately Describes accurately Describes the core Identifies a question
the core question the core question question or that is not core to
that must be that must be demonstrate a lack solving problem or
Defines the
answered to solve answered to solve of understanding of is unable to describe
problem
the problem as well the problem, the complexity of the what is the problem
as useful supporting problem is asking
questions.
Accurately identifies Accurately identifies Accurately identifies Inaccurately
everything that is everything that is some things that are identifies
known and relevant known and relevant known about the information related
to solving the to solving the problem. May also to the problem or
problem including problem, based on identify some unable to identify
Organize available relevant the given information that is any information
information understanding about information. irrelevant to solving known about the
the content or the problem, based problem. It includes
context of the on the given ideas that irrelevant
problem, based on information. to solving the
the given problem.
information.
Identifies at least one Identifies a Identifies a possible Unable to identify
reasonable and reasonable and but very general an approach to a
problem specific problem specific approach to a possible solution.
Generates possible possible approach to possible approach to solution without a
solution strategies a solution. Outlines a solution with some clear sense of the
several steps in sense of steps to be steps to solve the
detail. undertaken to reach problem.
a solution.
Uses the steps and Uses the steps and Uses some of the Misses multiple
strategies identifies strategies identified steps identified to steps in solving the
to solve the problem. to solve the problem, work towards problem. Becomes
Applies problem-
Articulate an but does not solving the problem. stuck on where to
solving steps
evaluation of how articulate this No evidence of start.
these steps and evaluation. evaluating the
strategies process.
Evaluates and Provides some Provides some Provides no
analyzes the reasonable rationale rationale for how the rationale for how or
solution(s) and for how the solution relates to why solution
Evaluates solutions
describes how the solution(s) the problem, but is addresses the
solution (s) accurately solve the missing key problem.
accurately and problem.
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effectively solve the connections to the

problem. problem.
The work is The work is The work is The work appears
presented in a neat, presented in a neat presented in an untidy, messy and
Neatness and clear, organized and organized organized fashion unorganized. It is
Organization fashion that is easy fashion that is but maybe hard to hard to know what
to read. usually easy to read. read at times. information goes
together.

Adapted from the Assessing 21st Century Skills: A Guide to Evaluating Mastery and Authentic Learning by Laura Greenstein
2012: and from the Catalina Foothills School District’s 21st Century Skills Rubric: Critical and Creative Thinking: Investigation
6/06 - 6/11. Created in collaboration with the Stanford Center for Assessment Learning and Equity (SCALE).

References:
Aufmann, R. N., Lockwood, J. S., Nation, R. D., & Clegg, D. K. (2018). Mathematics in the modern world: Philippine
edition. Sampaloc, Manila: Rex Book Store, Inc.
Cabidog, R. F. (2020, June 22). Tips in answering accounting problems for ABM and accountancy students – Philippines. [Video
file]. Youtube. Retrieved from https://www.youtube.com/watch?v=JVH3s1ThtCU
De Leon, N. D., De Leon, E. D., & De Leon, G. Jr. (2019). Cost accounting and control. Sampaloc, Manila: GIC Enterprises
and Co., Inc.
Problem solving. (2020). National council of teachers in mathematics, Retrieved from https://www.nctm.org/Research-
and-Advocacy/Research-Brief-and-Clips/Problem-Solving/
What is problem solving. (n.d.). Nzmaths. Retrieved from https://nzmaths.co.nz/what-problem-
solving#:~:text=Problem%20Solving%20is%20a%20mathematical,a%20wide%20variety%20of%20situations.

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