Electronic FilingElectronic Filingand Calculatingand Calculating

Learning ObjectivesLearning Objectives

MultiplicationMultiplication DivisionDivision Combining OperationsCombining Operations Fractions, Decimals, PercentsFractions, Decimals, Percents

MultiplicationMultiplication

MultiplicatioMultiplication is repeated n is repeated addition. addition.

MultiplicandMultiplicand (first number) (first number) is added to itself as many is added to itself as many times as there are units in times as there are units in the the multipliermultiplier (number of (number of times multiplicand is times multiplicand is multiplied).multiplied).

The results or answer is the The results or answer is the productproduct..

Multiplication ofMultiplication ofWhole NumbersWhole Numbers

Clear the calculator (CE).Clear the calculator (CE). Set decimal selector to 0.Set decimal selector to 0. Key 146 and strike the [x] key.Key 146 and strike the [x] key. Key 48 and tap the [+/=] key.Key 48 and tap the [+/=] key. Did you get 7,008?Did you get 7,008? Complete problems 2 through 4.Complete problems 2 through 4. Complete 5 through 10 on own.Complete 5 through 10 on own.

Rounding FunctionRounding FunctionA business will often round an A business will often round an

answer rather than carry it answer rather than carry it out to the maximum number out to the maximum number

of decimal places.of decimal places.

Unrounded ProductsUnrounded Products

Set Decimal Selector on floating to Set Decimal Selector on floating to calculate problems 11-20.calculate problems 11-20.

Answer will be carried out to the total Answer will be carried out to the total number of decimal places in the number of decimal places in the multiplicand and multiplier.multiplicand and multiplier.– Clear the calculator (CE).Clear the calculator (CE).– Select Floating Decimal (F) key.Select Floating Decimal (F) key.– Key 5.43 and strike the [x] key.Key 5.43 and strike the [x] key.– Key .73 and tap the [+/=] key.Key .73 and tap the [+/=] key.– Did you get 3.9639?Did you get 3.9639?

Complete problems 12 through 14.Complete problems 12 through 14.

5/4 Round Position5/4 Round Position

Rounds answers to the place Rounds answers to the place value set on the Decimal value set on the Decimal Selector. If first number to right Selector. If first number to right of set number of decimal places of set number of decimal places is five or more, one is added; if is five or more, one is added; if less than five, that number is less than five, that number is dropped.dropped.

Practice 5/4 RoundingPractice 5/4 Rounding Many business calculations require at Many business calculations require at

least two decimal places.least two decimal places.– Clear the calculator (CE).Clear the calculator (CE).– Set Decimal Selector on 2.Set Decimal Selector on 2.– Set Rounding Selector on 5/4 to calculate Set Rounding Selector on 5/4 to calculate

problems 21-30.problems 21-30.– Key 54.62 and strike the [x] key.Key 54.62 and strike the [x] key.– Key .13 and tap the [+/=] key.Key .13 and tap the [+/=] key.– Did you get 7.10?Did you get 7.10?

Complete problems 22 through 24.Complete problems 22 through 24. Complete 25-30 on own.Complete 25-30 on own.

Round UpRound Up

Answers are rounded up at the Answers are rounded up at the number of decimal places set on number of decimal places set on the Decimal Selector.the Decimal Selector.

Practice Rounding UpPractice Rounding Up If a dollar amount has more than two If a dollar amount has more than two

decimal places, many businesses will round decimal places, many businesses will round up (all answers regardless of place value up (all answers regardless of place value are rounded up).are rounded up).– Clear the calculator (CE).Clear the calculator (CE).– Set Decimal Selector on 2.Set Decimal Selector on 2.– Set Rounding Selector on [Set Rounding Selector on [↑] ↑] round up keyround up key to to

calculate problems 31-40.calculate problems 31-40.– Key 26.23 and strike the [x] key.Key 26.23 and strike the [x] key.– Key .46 and tap the [+/=] key.Key .46 and tap the [+/=] key.– Did you get 12.07?Did you get 12.07?

Complete problems 32 through 34.Complete problems 32 through 34. Complete 35 through 40 on own.Complete 35 through 40 on own.

Round DownRound Down

Answers are cut off at the Answers are cut off at the number of decimal places set number of decimal places set on the Decimal Selector.on the Decimal Selector.

Round DownRound Down If no rounding is necessary, cut off the If no rounding is necessary, cut off the

decimal places. decimal places. – Clear the calculator (CE).Clear the calculator (CE).– Set Decimal Selector on 2.Set Decimal Selector on 2.– Set Rounding Selector on [Set Rounding Selector on [↓↓] round down key] round down key

to calculate problems 41-48.to calculate problems 41-48.– Key 616.47 and strike the [x] key.Key 616.47 and strike the [x] key.– Key.25 and tap the [+/=] key.Key.25 and tap the [+/=] key.– Did you get 154.11?Did you get 154.11?

Complete problems 42 through 44.Complete problems 42 through 44. Complete 45 through 48 on own.Complete 45 through 48 on own.

Constant MultiplicationConstant MultiplicationA constant is a number that is A constant is a number that is

repeated in a series of repeated in a series of multiplication problems. multiplication problems. The The first number entered is the first number entered is the

constant.constant.

Practice ConstantPractice Constant Calculate the problem: Calculate the problem:

– Clear the calculator (CE).Clear the calculator (CE).– Set Decimal Selector on 0.Set Decimal Selector on 0.– Activate the [K] constant function.Activate the [K] constant function.– Key 75 [x] 165 [+/=]. Did you get 12,375?Key 75 [x] 165 [+/=]. Did you get 12,375?– Key 264 [+/=]. Did you get 19,800?Key 264 [+/=]. Did you get 19,800?– Key 328 [+/=]. Did you get 24,600?Key 328 [+/=]. Did you get 24,600?– Key 789 [+/=]. Did you get 59,175?Key 789 [+/=]. Did you get 59,175?

Complete problems 50 and 51.Complete problems 50 and 51. Complete 52 through 54 on own.Complete 52 through 54 on own.

Multifactor MultiplicationMultifactor Multiplication

Multifactor multiplication Multifactor multiplication is multiplying three or is multiplying three or

more factors (entries) in more factors (entries) in one problem.one problem.

Practice Multifactor MultiplicationPractice Multifactor Multiplication Solve the problem: Solve the problem:

– Clear the calculator (CE).Clear the calculator (CE).– Set Decimal Selector on 2.Set Decimal Selector on 2.– Set Rounding Selector on 5/4 to calculate Set Rounding Selector on 5/4 to calculate

problems 55-68.problems 55-68.– Key 312 and strike the [x] key.Key 312 and strike the [x] key.– Key 70 and strike the [x] key.Key 70 and strike the [x] key.– Key 9 and tap the [+/=] key.Key 9 and tap the [+/=] key.– Did you get 196,560.00?Did you get 196,560.00?

Complete problems 56 through 58.Complete problems 56 through 58. Complete 59 through 68 on own.Complete 59 through 68 on own.

Accumulation of ProductsAccumulation of Products

Many business calculations Many business calculations require accumulating the require accumulating the products of two or more products of two or more

multiplication problems to multiplication problems to obtain a grand total. obtain a grand total.

Practice Accumulation of Practice Accumulation of ProductsProducts

Calculate the following: Calculate the following: – Clear the calculator (CE).Clear the calculator (CE).– Set Decimal Selector on 2.Set Decimal Selector on 2.– Set Rounding Selector on 5/4 to calculate Set Rounding Selector on 5/4 to calculate

problems 69 through 78.problems 69 through 78.– Set [GT] function.Set [GT] function.

Con’t next slide.

Key 2.56 [x] 68 [+/=].Key 2.56 [x] 68 [+/=]. Key 9.41 [x] .25 [+/=].Key 9.41 [x] .25 [+/=]. Key 3.02 [x] 84 [+/=].Key 3.02 [x] 84 [+/=]. Strike the [GT] key.Strike the [GT] key. Did you get 430.11?Did you get 430.11? Complete problems 70 through 72 Complete problems 70 through 72

in class.in class. Complete 73 through 78 on own.Complete 73 through 78 on own.

Practice Accumulation of Practice Accumulation of Products Products (con’t)(con’t)

Calculating Gross Calculating Gross ProfitProfit

The difference between revenue The difference between revenue and the cost of making a product or and the cost of making a product or

providing a service, before providing a service, before deducting overheads, payroll, deducting overheads, payroll,

taxation, and interest payments. taxation, and interest payments.

Calculating Gross Profit Calculating Gross Profit (con’t)(con’t)

Read Task Application on p. 30Read Task Application on p. 30 Formula for solving problems 79-83.Formula for solving problems 79-83.

– Figure company charge ($125/hr. times Figure company charge ($125/hr. times # of hrs.)# of hrs.)

– Figure programmer charge (wages per Figure programmer charge (wages per hr. times # of hrs.)hr. times # of hrs.)

– Figure profitFigure profitCompany charge [M+]Company charge [M+]Programmer cost [M-]Programmer cost [M-]Profit [*M]Profit [*M]

Practice Calculating Gross ProfitPractice Calculating Gross Profit Clear the calculator (CE).Clear the calculator (CE). Set decimal on 2Set decimal on 2 Set constant (K) functionSet constant (K) function

– Use the number of hrs. (110) as a constant and Use the number of hrs. (110) as a constant and multiply by hrly. Rate ($125) to calculate total multiply by hrly. Rate ($125) to calculate total charge. Add total charge to memory [M+] charge. Add total charge to memory [M+] (110 x 125 M+) Answer = $13,750.00(110 x 125 M+) Answer = $13,750.00

– Enter wages per hr. ($45) and strike the (M-) key Enter wages per hr. ($45) and strike the (M-) key to calculate the total cost ($4950.00).to calculate the total cost ($4950.00).

– Strike the Memory Total Key (M*) to obtain gross Strike the Memory Total Key (M*) to obtain gross profit ($8,800.00).profit ($8,800.00).

Complete problems 79 and 80 in class.Complete problems 79 and 80 in class. Complete 81 through 83 on own.Complete 81 through 83 on own.

Division of Whole Division of Whole Numbers and FractionsNumbers and Fractions

DivisionDivision

Division is the process of separating a Division is the process of separating a number into parts. It is repeated number into parts. It is repeated subtraction.subtraction.

The dividend The dividend (number to be divided)(number to be divided) is separated is separated into parts by the divisor into parts by the divisor (number repeatedly (number repeatedly

subtracted from the dividend).subtracted from the dividend). The result is the quotient The result is the quotient (answer).(answer).

When the divisor cannot be subtract an When the divisor cannot be subtract an even number of times, the quotient will even number of times, the quotient will have a remainder have a remainder (number left)(number left) expressed as expressed as a decimal fraction.a decimal fraction.

Practice Division Round UpPractice Division Round Up Division key is [÷].Division key is [÷].

– Set Decimal Selector on 3.Set Decimal Selector on 3.– Clear the calculator (CE).Clear the calculator (CE).– Set Rounding Selector on [Set Rounding Selector on [↑] ↑] round up round up

keykey to calculate problems 31-40. to calculate problems 31-40.– Key 6,483 and strike the [÷] key.Key 6,483 and strike the [÷] key.– Key 89 and tap the [+/=] key.Key 89 and tap the [+/=] key.– Did you get 72.843?Did you get 72.843?

Complete problems 2 through 4.Complete problems 2 through 4. Complete 5 through 10 on own.Complete 5 through 10 on own.

Practice Division 5/4 PositionPractice Division 5/4 Position Solve the following:Solve the following: Clear the calculator (CE). Clear the calculator (CE). Set Decimal Selector on 2.Set Decimal Selector on 2. Set Rounding Selector on 5/4.Set Rounding Selector on 5/4.

– Key 5483 and strike the [÷] key.Key 5483 and strike the [÷] key.– Key .89 and tap the [+/=] key.Key .89 and tap the [+/=] key.– Did you get 61.61?Did you get 61.61?

Complete problems 12 through 14.Complete problems 12 through 14. Complete 15 through 20 on own.Complete 15 through 20 on own.

Practice Constant DivisionPractice Constant Division Tap the dividend number, then [÷], then Tap the dividend number, then [÷], then

the constant divisor number, and then [=]. the constant divisor number, and then [=]. Do not clear answer but enter the next Do not clear answer but enter the next dividend and [+/=]. The constant number dividend and [+/=]. The constant number is the second number you enter.is the second number you enter.

Clear the calculator (CE).Clear the calculator (CE). Set Decimal Selector on 2 and Rounding Set Decimal Selector on 2 and Rounding

Selector on 5/4. Selector on 5/4. Activate [K] constant function.Activate [K] constant function.

Con’t next slide

Practice Constant Division Practice Constant Division (con’t)(con’t)

– Key 279 and strike the [÷] key.Key 279 and strike the [÷] key.– Key 12 and tap the [+/=] key.Key 12 and tap the [+/=] key.– Key 831 and tap the [+/=] key.Key 831 and tap the [+/=] key.– Key 249 and tap the [+/=] key.Key 249 and tap the [+/=] key.– Key 406 and tap the [+/=] key.Key 406 and tap the [+/=] key.

Complete 22 in class. Clear Complete 22 in class. Clear calculator before going to next calculator before going to next problem.problem.

Complete 23 and 24 on own.Complete 23 and 24 on own.

Accumulation of Accumulation of QuotientsQuotients

The quotients of two or more The quotients of two or more division problems may be division problems may be

accumulated automatically on accumulated automatically on the calculator.the calculator.

Accumulation of QuotientsAccumulation of Quotients Clear the calculator (CE).Clear the calculator (CE). Set the Decimal Selector on 2Set the Decimal Selector on 2 Set Rounding Selector on 5/4Set Rounding Selector on 5/4 Set selector to GT (accumulation)Set selector to GT (accumulation)

– Key 856 [÷] 260 [+/=]Key 856 [÷] 260 [+/=]– Key 3,832 [÷] 5.21 [+/=]Key 3,832 [÷] 5.21 [+/=]– Key 321 [÷] 76 [+/=]Key 321 [÷] 76 [+/=]– Strike [GT] keyStrike [GT] key– Did you get 743.02?Did you get 743.02?

Complete problems 26 through 28.Complete problems 26 through 28. Complete 29 and 30 on own.Complete 29 and 30 on own.

Calculating a Simple Calculating a Simple AverageAverage

An average (a single number that An average (a single number that represents a group of numbers) is represents a group of numbers) is found by adding the numbers and found by adding the numbers and dividing the sum by the number dividing the sum by the number

of addends in the group.of addends in the group.

Practice Calculating Simple Practice Calculating Simple AverageAverage

Clear the calculator (CE).Clear the calculator (CE). Set Decimal Selector on 2Set Decimal Selector on 2 Set Rounding Selector on 5/4Set Rounding Selector on 5/4

– Add all numbers—412 [+] 451 [+] Add all numbers—412 [+] 451 [+] 503 [+] 662 [+] 485 [+]503 [+] 662 [+] 485 [+]

– Key the [÷] keyKey the [÷] key– Key 5 and tap the [+/=] keyKey 5 and tap the [+/=] key– Did you get 502.60?Did you get 502.60?

Complete problems 32 and 33.Complete problems 32 and 33. Complete 34 and 35 on own.Complete 34 and 35 on own.

Combining OperationsCombining Operations

Combining OperationsCombining Operations

Solving business problems often Solving business problems often requires more than one requires more than one mathematical operation.mathematical operation.

When parentheses are in a problem, When parentheses are in a problem, the process inside the parentheses the process inside the parentheses should be calculated first.should be calculated first.

When there are no parentheses, or When there are no parentheses, or more than one set of parentheses, more than one set of parentheses, calculate from left to right.calculate from left to right.

Problems 1-32Problems 1-32

Do the first three problems in each Do the first three problems in each section.section.

Be sure and read the directions on Be sure and read the directions on page 36 before trying the problems.page 36 before trying the problems.

Make sure you understand each Make sure you understand each group before advancing on to the group before advancing on to the next section.next section.

Remember to clear the calculator Remember to clear the calculator before attempting the next problem.before attempting the next problem.

Problems 33-40Problems 33-40

Clear calculator.Clear calculator. Set Decimal Selector on Floating.Set Decimal Selector on Floating. Calculate product of first operation.Calculate product of first operation. Strike [M+] key.Strike [M+] key. Calculate product of second Calculate product of second

operation.operation. Strike [M-] key.Strike [M-] key. Strike [*M] key.Strike [*M] key.

Problems 41-48Problems 41-48

Do not do.Do not do.

Problems 49-64Problems 49-64

Read directions on page Read directions on page 40 and complete problems 40 and complete problems

49 through 51 and 49 through 51 and 57 through 59 in class.57 through 59 in class.

Fractions, Decimals, Fractions, Decimals, PercentsPercents

Understanding FractionsUnderstanding Fractions

A fraction results when a whole number is A fraction results when a whole number is divided into parts.divided into parts.

The numerator (number of parts) is written The numerator (number of parts) is written above the line.above the line.

The denominator (number of equal parts The denominator (number of equal parts into which the whole is divided) is written into which the whole is divided) is written below the line.below the line.

To reduce a fraction to lower terms, divide To reduce a fraction to lower terms, divide the numerator and denominator by a the numerator and denominator by a number that will exactly divide into both number that will exactly divide into both numbers.numbers.

What does that mean?What does that mean?

If a case is eight cans, If a case is eight cans, eight represents the eight represents the whole case and is the whole case and is the denominator.denominator.

If three cans are sold, that If three cans are sold, that means there are five left. means there are five left. Five is a part of the case Five is a part of the case and is the numerator. So and is the numerator. So there is 5/8 of a case left.there is 5/8 of a case left.

Improper FractionsImproper Fractions

When the parts are greater than the When the parts are greater than the whole, the numerator is greater than whole, the numerator is greater than the denominator.the denominator.

Using eight cans in a case, 11/8 Using eight cans in a case, 11/8 represents one whole case plus three represents one whole case plus three additional cans.additional cans.

It can be expressed as a mixed It can be expressed as a mixed number by indicating the number of number by indicating the number of whole parts and the fraction of the whole parts and the fraction of the whole (1 3/8).whole (1 3/8).

Expressing a Fraction as a DecimalExpressing a Fraction as a Decimal

Fractions may be converted into a decimal Fractions may be converted into a decimal fraction when using division with a fraction when using division with a calculator.calculator.

Think of a fraction as a division problem Think of a fraction as a division problem with the line that separates the numerator with the line that separates the numerator from the denominator as a division sign.from the denominator as a division sign.

3/8 can be written as 3 [÷] 8 or .3753/8 can be written as 3 [÷] 8 or .375 With a mixed number, the fraction and With a mixed number, the fraction and

whole number are separated by decimal whole number are separated by decimal point (14 2/3 is 14.667.) point (14 2/3 is 14.667.) (2 [÷] 3 = .667)(2 [÷] 3 = .667)

Converting Fractions toConverting Fractions toDecimal EquivalentsDecimal Equivalents

For problems 1-10For problems 1-10– Clear calculator (CE)Clear calculator (CE)– Set Decimal Selector on 6 Set Decimal Selector on 6 (since there’s no 4)(since there’s no 4)

– Set Rounding Selector on 5/4Set Rounding Selector on 5/4– Divide to calculate the decimal Divide to calculate the decimal

equivalent of the fractions for problems equivalent of the fractions for problems 1 through 10 in class.1 through 10 in class.

– Carry all answers to four decimal places. Carry all answers to four decimal places. Drop any ending zeros when recording Drop any ending zeros when recording answers.answers.

Using the Aliquot Parts ChartUsing the Aliquot Parts Chart

In business calculations, frequently used In business calculations, frequently used fractions are thirds, fourths, fifths, sixths, fractions are thirds, fourths, fifths, sixths, and eighths. These fractions can be and eighths. These fractions can be divided into the whole number 100 w/o a divided into the whole number 100 w/o a remainder.remainder.

For problems 11-20, use the aliquot chart For problems 11-20, use the aliquot chart to enter the fraction as a decimal and to enter the fraction as a decimal and calculate the answer.calculate the answer.

For fractions not on chart, convert to For fractions not on chart, convert to decimal and round to four decimal places.decimal and round to four decimal places.

Mentally Reduce FractionsMentally Reduce Fractionsto Lowest Termsto Lowest Terms

Many of the aliquot parts represent Many of the aliquot parts represent the same decimal fractions.the same decimal fractions.– ½, 2/4, 3/6, and 4/8 all equal half of the ½, 2/4, 3/6, and 4/8 all equal half of the

wholewhole– 1/3 and 2/6 represent a third of the 1/3 and 2/6 represent a third of the

wholewhole– ¼ and 2/8 represent a fourth of the ¼ and 2/8 represent a fourth of the

wholewhole– 2/3 and 4/6 represent two-thirds of the 2/3 and 4/6 represent two-thirds of the

wholewhole

Expressing Fraction orExpressing Fraction orDecimal as PercentDecimal as Percent

Percent means by hundredthPercent means by hundredth– Per means byPer means by– Cent means hundredthCent means hundredth

A percent expresses a relationship A percent expresses a relationship between two numbers and is used in between two numbers and is used in business calculations to show business calculations to show comparison of figures.comparison of figures.

Percents are another way of writing Percents are another way of writing decimals and fractions.decimals and fractions.

What does this mean?What does this mean?

When there are eight cans in a case, When there are eight cans in a case, the eight cans represent 100 percent the eight cans represent 100 percent of the case.of the case.– If three cans are sold, they are 3/8 If three cans are sold, they are 3/8

(fraction) or .375 (decimal) of the case.(fraction) or .375 (decimal) of the case.– To convert a decimal to a percent, To convert a decimal to a percent,

multiply by 100 multiply by 100 (.375 x 100 = 37.5%.)(.375 x 100 = 37.5%.) (This (This conversion can be done mentally by moving conversion can be done mentally by moving the decimal point to the right and adding the the decimal point to the right and adding the percent sign.)percent sign.)

To convert percent to decimal, percent is divided by 100 or move decimal point two places to the left and drop percent sign.

Convert Decimals to Convert Decimals to PercentsPercents

Mentally convert the Mentally convert the decimals to percents in decimals to percents in

problems 25-34problems 25-34

Percents to DecimalsPercents to Decimals

• To convert percent to decimal, percent is divided by 100 or move decimal point two places to the left and drop percent sign.– For 37.5% For 37.5% (37.5 [÷] 100 =.375)(37.5 [÷] 100 =.375)

Convert Percents to Convert Percents to DecimalsDecimals

Mentally convert percents Mentally convert percents to decimals in problems to decimals in problems

35-4435-44

Completing a Table of EquivalentsCompleting a Table of Equivalents

When completing problems 45-49 and When completing problems 45-49 and problems 50-59, round the answers to four problems 50-59, round the answers to four decimal places. Drop any ending zeros decimal places. Drop any ending zeros when recording your answers.when recording your answers.– Clear the calculator (CE).Clear the calculator (CE).– Set Decimal Selector on 6 and round to four Set Decimal Selector on 6 and round to four

decimal places.decimal places.– Rounding Selector to round down on 50-59Rounding Selector to round down on 50-59– On 50-59, change each fraction to a decimal to On 50-59, change each fraction to a decimal to

calculate the answercalculate the answer