The document outlines mathematical concepts and formulas for calculating areas and surface areas of various shapes, as well as business math principles, including simple interest, amortization, balance sheets, and profit calculations. It includes multiple test questions and answers related to these topics, aimed at preparing learners for accreditation in the Alternative Learning System. Additionally, it covers estimation techniques and provides rounding rules for numbers.

1. ALTERNATIVE LEARNING SYSTEM (ALS)
ACCREDITATION AND EQUIVALENCY (A&E) SYSTEM
REVIEWER IN BAHAGI II
MATHEMATICS

2. AREA
CONCEPT:



___ Area of a triangle = b x h
2
where b = base of the triangle; and
h = height of the triangle.
___ Area of a square = s2
where s = side of the square
___ Area of a rectangle = l ×w
where l = length of the longer side; and
w = length of the shorter side.
___ Area of a rhombus =d1 x d2
2
where d1 = first diagonal of the rhombus; and
d2 = second diagonal of the rhombus.
___ Area of a circle = r2
where r = radius of the circle; and

 When solving for the surface area of a solid, use the following formulas.
___ Surface area of a rectangular solid = 2[(w × h) + (h × l) + (l × w)]
where w = width;
h = height; and
l = length.
___ Surface area of a cylinder = 2r2 + 2rh
where 
r = radius; and

3. h = height.
___ Surface area of a cube = 6 e2
where e = edge of the cube

regular planar figures. Get the area of each planar figure and add the areas to
get the area of the irregular figure.
TEST
Direction: Choose the letter of the best answer.
1. A businessman has a land with an area of 555 square meters (m2). If the land
tax rate is two pesos per square foot (ft.2), find the amount of real estate tax
the businessman has to pay.
A. 9970.00
B. 9990.00
C. 9890.00
D. 9980.00
2. A carpenter was asked to place floor tiles in a bathroom. Each floor tile has an
area of 48 in.2. If the bathroomhas an area of 309676.8 cm2, how many tiles
are needed by the carpenter?
A. 1000 tiles
B. 1080 tiles
C. 1090 tiles
D. 1800 tiles
3. A triangular piece of plyboard has a base of 42 inches and a height of 56 inches.
What is its area?
A. 1179 in.²
B. 1176 in.²

4. C. 1177 in.²
D. 1173 in.²
4. A circular cake has a radius of 6 in. What is its area?
A. 118.04 in.²
B. 114.04 in.²
C. 115.04 in.²
D. 113.04 in.²
5. A sheet of gift wrapper has an area of 864 in.2. How many sheets are needed to
wrap a square box with an edge of 20 in.?
A. 2 sheets
B. 3.60 or 4 sheets
C. 2.77 or 3 sheets
D. 5 sheets
KEY TO CORRECTION
1. B 2. A 3. B 4. D 5. C

5. BUSINESS MATH 1
CONCEPT
 Use the formula you learned to compute for simple interest:
I = PRT
Where I = interest
P = principal (the original cost of the product purchased)
R = rate at which the interest is to be paid
T = term or length of time the debt (money owed) ahs to be Paid
A = P + I
Where A = total amount one has to pay on installment purchases
P = principal cost of the goods bought
I = interest (surcharge added by the company on top of the original price)
 Formula for computing monthly amortization (payments) on installment
basis:
M = A / N
Where
M = monthly amortization
A = total amount one has to pay on installment purchases
N = number of months to pay on installment basis
TEST
1. Phillip has to pay Marco P150 in interest after 6 months for the P6,000 he
borrowed! How much money does he have to pay Marco after 6 months?
A. P6,450
B. P6,350
C. P6,150
D. P6,250

6. 2. Phillip decided to borrow P12,000 from Marco at a simple interest of 5% for
every P6,000 for 6 months. How much interest must Phillip pay Marco at the end
of the term? What is the total amount that Marco should receive?
A. P12,600
B. P12,700
C. P13,600
D. P13,700
3. What is the monthly amortization for a television set bought by installment if the
unit costs P9,500 if paid in cash? The appliance store has a surcharge of 30% a
year for purchases on installment basis, The term the customer chose is 8
months.
A. P12,450
B. P12,350
C. P12,550
D. P12,360
4. What is the compounded interest of a deposit of P3,400 for 2 years at 6%
compounded quarterly? How much can the depositor withdraw from the bank at
end of the 2nd year?
A. 3,630.08
B. 3,730.08
C. 3,930.08
D. 3,830.08
5. How much would U.S.$45.00 be in Philippine pesos if the exchange rate is $1.00
= P51.20?
A. P2,504.00
B. P2,305.00
C. P2,404.00
D. P2,304.00
KEY TO CORRECTION
1. C 2. A 3. B 4. D 5. D

7. BUSSINESS MATH 2
CONCEPT
 A balance sheet gives the owner of a business the financial status or
position of the business on a specific date. A balance sheet can answer the
following questions:
As of today (date),
a. How much does my business own?
b. How much does my business owe?
c. What is the value of my financial interest in the business?
 asset is anything of value that a business owns. Liabilities and debts are
the amounts that the business owes to people or other business. The owner’s
equity is the owner’s share of the business.
 Current assets are known as liquid assets. This composed of cash, accounts
receivable and merchandise inventory.
 Fixed assets are the property of the business that cannot be readily converted
to cash like store equipment and office equipment.
 Current assets + fixed assets = total assets
 Total liabilities = accounts payable + notes payable
 Owner’s equity = Owner’s capital + net profit
 income statement is a report which shows how much a business earned
or lost from its operations during a given period of time.
 income statement is also known as a profit and loss statement. It is
usually done weekly or monthly.
 income statement can answer the following questions:
a. Are the goals set at the start of the business being met?
b. Is the business making a profit?
c. Are the sales increasing or decreasing?
d. Is the business making more money through sales? Or is it losing money
through operation and other expenses?

8.  Net sales = sales – returns and allowances
 inventory is the process of counting available goods for sale and
determining the price or value of leftover goods.
 Goods available for sale = beginning inventory + purchases
 Cost of goods sold = Beginning Inventory + purchases – ending
inventory
 Gross profit on sales = net sales - cost of goods sold
 Gross profit on sales – selling and administrative expenses
TEST
1. If Enrico sells puto at P11.50 for each bag, how much gross profit will he make if
he bought each bag of puto for P8.00? What is his gross profit if he sells 60 bags
of puto today?
A. P690.00
B. P680.00
C. P790.00
D. P780.00
2. Marissa sells buco pie at P50 each. If the cost of each buco pie is P40.00, how
much profit will she make from each pie? What is her gross profit if she sells 10
buco pies today?
A. 600
B. 700
C. 500
D. 550
3. Aling Tinay sells jewelry. Today, she sold P2, 500 worth of jewelry. She
estimated the cost of goods sold at P2,200. Also she estimated her selling
expenses at P100. What is her net profit?
A. P300
B. P200
C. P220

9. D. P250
4. Tonio runs a barbershop. Today, he made P500. He has to pay P200 to his
assistant and P150 for rent. He estimated that he has to pay P50 for light and
electricity. What is his net profit?
A. 40
B. 50
C. 60
D. 70
5. If Current Assets is P15,000 and Fixed Assets is P10,000, compute for Total
Assets.
A. P23,000
B. P24,000
C. P25,000
D. P26,000
KEY TO CORRECTION
1. A 2. C 3. B 4. A 5. C

10. ESTIMATION
CONCEPT:
 To estimate means “to judge tentatively or approximately the value, worth or
significance of something.”
 Decimals are real numbers expressed in base 10.
 Whole numbers are nonnegative integers.
 numerator is the number above the line in a fraction while the number
below the line is called the denominator.

number/s to the nearest whole number/s.

 Convert the fraction part into decimal form.
 Write the decimal form of the mixed number.
 Look at the digit written right after the decimal point.

and retain the whole number.
 the decimal
point and round off the whole number to the next higher number.

ten thousands, etc. Similarly, decimals can be rounded off to the nearest tenths,
hundredths, thousandths, ten thousandths, etc.

following:
 -half of the number
representing the indicated place value (e.g., 450 in 1450 to be rounded off to
the nearest thousands), just drop the numbers after the said place value (450)
and replace them with zeros (000) retaining the number immediately to their left
(1, thereby making the answer to the given example 1000, as in 1450 rounded
off to the nearest thousands is equal to 1000).

11.  -half or more of the
number representing the indicated place value (e.g., 580 in 2580 to be rounded
off to the nearest hundreds), drop the numbers after the said place value (580)
and replace them with zeros (000) adding 1 to the value of the number
immediately to their left (2 + 1 = 3, thereby making the answer to the given
example 3000, as in 2580 rounded off to the nearest thousands is equal to
3000).
 ledge about estimation is important in our daily lives especially when
dealing with our businesses or sources of livelihood.

them off to the nearest multiple of 5, for, example, for easier computation.
TEST
1. Round off 5 75/100 to the nearest whole numbers.
A. 5
B. 4
C. 6
D. 9
2. Round off 7 1/3 to the nearest whole numbers.
A. 6
B. 7
C. 5
D. 8
3. Round off 9 4/5 to the nearest whole numbers.
A.11
B.12
C. 9
D.10
4. Round off 99.95 to the nearest whole numbers.
A. 100

12. B. 101
C. 99
D. 102
5. Round off 30.33 to the nearest whole numbers.
A. 31
B. 30
C. 29
D. 32
KEY TO CORRECTION
1. C
2. B
3. D
4. A
5. B