HONEYLAND COLLEGE

MATHEMATICS SYLLABUS FOR YEAR 8

FIRST TERM
S/N TOPICS SUB TOPICS
1. Review of JSS1 Examination
Questions and Relevant Jss 1
Topics
2. Whole numbers I (Indices) (a) Indices
(i) Laws of indices
(ii) Application of indices
(c) Multiples.
(d) Lowest Common Multiple
(e) Highest Common Factors.
(f) Perfect squares and root
(g) Quantitative reasoning.
3. Whole numbers II (Standard (a) Whole numbers in standard forms
form) (b) Decimal numbers in standard form
(c) Basic operations on numbers in standard form.
Factors;
(d) Prime numbers and prime factors

4. Household and Commercial -Simple Interest

Arithmetic I - Profit and loss
5. Household and Commercial -Discount
Arithmetic II - Commission
- Hire purchase/ instalmental buying.
6. Ratios, rates and proportions -Ratios
-Rate (speed, consumption rate etc)
-Direct and inverse proportion
7. Inverse and Directed numbers (a) Operations on Directed numbers
(b) Additive and multiplicative inverse (Reciprocal)

8. Algebraic Expressions (a) Definition of algebraic expressions wit examples

(b) Expansion of algebraic expressions
(c) Factorization of simple algebraic expression

9. Algebraic Fractions (a) Definition of algebraic fractions

Simple algebraic equations

 (b) Algebraic fractions with whole number
𝑎 𝑏 (𝑎+𝑏)
denominator (Addition and Subtraction) + = ;
2 2 2
𝑎 𝑏 (3𝑎+2𝑏)
+ =
2 3 6
(c) Algebraic fractions with monomial denominators
2 1 3 2 1
(Addition and Subtraction) + = ; + =
𝑎 𝑎 𝑎 𝑎 𝑏
(2𝑏+𝑎)
𝑎𝑏

Define algebraic equation

(b) Differentiate between algebraic expressions and
equations
Examples of algebraic equations such as 3n-4 = 2n+1,
(2𝑦+4)
and = 2
7
(c) Solutions to algebraic equation
10. Algebraic Fractions cont’d Word Problems on algebraic fractions.

(a) More work on plotting and joining points to form

plane shapes on the Cartesian planes.
(b). Graphs of linear equations in two variables.
(c) Linear graphs in two variables plot linear graphs
from real life situation.
(d) Solve quantitative reasoning problems on graphs.
11. Revision
12&13 Examination and Vacation
WEEK 2: INDICES
LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
1. Express quantity in index form
2. Evaluate index form
3. Identify laws of indices and apply them.
4. Understand meaning of factors, pair factors, prime numbers and multiples
5. List factors and multiples of a number.
6. Identify prime numbers
7.
REFERENCE:
 WABP ESSENTIAL MATHEMATICS FOR JUNIOR SECONDARY SCHOOL 2

CONTENT
INDEX NOTATION

Definition: Index Notation is a short form of writing a number or quantity that multiplies itself
repeatedly.
E.g 2 × 2 × 2 × 2 × 2 × 2 × 2 = 27
𝑎 × 𝑎 × 𝑎 × 𝑎 × 𝑎 = 𝑎5
𝒂𝒙 Power/index/ exponent

Base
NB: Indices is the plural form of index

27 means 2 raised to power 7 or 2 index 7

The power or index tells how many times the base multiplied itself.
E.g 54 = 5 × 5 × 5 × 5 = 625
EXAMPLES
Write the following in index forms:
1. 5 × 5 × 5
2. 216
3. 10 × 10 × 10 × 10
4. 32
5. 1.2 × 1.2 × 1.2 × 1.2
 3 3 3 3 3 3
7. × × × × ×
4 4 4 4 4 4

1. 5 × 5 × 5
= 53

2. 216 =
2 216
2 108
2 54
3 27
3 9
3 3
1
= 23 × 33
OR
(2 × 3) × (2 × 3) × (2 × 3)
= 6 × 6 × 6 = 63
Hence 216 = 23 × 33 = 63

3. 10 × 10 × 10 × 10
= 104

4. 32 =
2 32
2 16
2 8
2 4
2 2
1

. = 2 × 2 × 2 × 2 × 2 = 25
5. 1.2 × 1.2 × 1.2 × 1.2
= (1.2)4
6. 4 × 4 × 4 × 4 × 4
= 45
3 3 3 3 3 3 3 6
7. × × × × × = ( )
4 4 4 4 4 4 4

Note:
1. The power/index tells how many times the number or quantity multiplied itself.
2. Decimals and fractions are usually put in a bracket and the power outside the bracket
3. Anything except zero raised to power of zero (0) is always 1
E.g. 1000 =1
a0=1

LAWS OF INDICES
Note that Indices is the plural form of index.
Law 1: Multiplication law
𝑎𝑚 × 𝑎𝑛 = 𝑎𝑚+𝑛
Examples
Simplify:
a) 33 × 34
b) 𝑥 5 × 𝑥 3
c) 𝑑 4 × 𝑑
d) 4c4 x 3c2
a) 33 × 34
(a) 33 × 34 = 33+4
= 37
Note: To multiply index numbers with the same base simply pick one base and add the powers.
b) 𝑥 5 × 𝑥 3 = 𝑥 5+3
= 𝑥8
c) 𝑑 4 × 𝑑 = 𝑑 4+1
= 𝑑5
d) 4c4 x 3c2 = 4 × 3 × 𝑐 4 × 𝑐 2
= 12 × 𝑐 4+2
= 12 × 𝑐 6
= 12𝑐 6
e) a3 × 𝑎−5 = 𝑎3+(−5)
= 𝑎3−5
= 𝑎−2

LAW 2: DIVISION LAW

𝑎𝑚
𝑎𝑚 ÷ 𝑎𝑛 = = 𝑎𝑚−𝑛
𝑎𝑛

EXAMPLES
Simplify:
1. 45 ÷ 43
2. 𝑥 7 ÷ 𝑥 4
3. 8𝑦 6 ÷ 2𝑦
4. 5𝑝4 ÷ 10𝑝2
Solution
45
1. 45 ÷ 44 =
43

= 45−3
= 42 = 16
2. 𝑥 7 ÷ 𝑥 4
= 𝑥 7−4
= 𝑥3
8𝑦 6
3. 8𝑦 6 ÷ 2𝑦 =
2𝑦

8 × 𝑦6
=
2×𝑦
= 4𝑦 6−1
= 4𝑦 5
5𝑝4
4. 5𝑝4 ÷ 10𝑝2 =
10𝑝2

5 × 𝑝4
=
10 × 𝑝2
1 1
= × 𝑝4−2 = × 𝑝2
2 2
1 2 𝑝2
= 𝑝 =
2 2
Law 3: Zero index law- This states that anything except zero raised to power of zero is 1
3 0 0
E.g. 100 = 1, 10000 = 1, 10000000 = 1, ( ) = 1, (0.25)0 = 1, (3𝑥 − 1)0 = 1, (√25) = 1,
4

𝑎0 = 1 e.t.c

Law 4: Negative power law

1
𝑎−𝑛 = (𝑛 ≠ 0)
𝑎𝑛
1 1
E.g. 3−2 = =
32 9

Examples
Simplify:
a) 34 ÷ 36
b) 𝑥 3 ÷ 𝑥 4
c) 2-3
Solution
a) 34 ÷ 36
= 34−6

= 3−2 (apply negative power law)

1 1
= =
32 9

b) 𝑥 3 ÷ 𝑥 4
= 𝑥 3−4
= 𝑥 −1 (apply negative power law)
 1 1
= =
𝑥1 𝑥
1
c) 2-5=
25

1
=
32

Law 5: Double power law

(𝑎𝑚 )𝒏 = 𝑎𝑚×𝑛 = 𝑎𝑚𝑛
Examples
Evaluate:
i.) [a2]4= a2 x a2 x a2 x a2 = a x a x a x a x a x a x a x a=a8
Therefore. 𝑎2×4 = 𝑎8
ii.) (3𝑝2 𝑞5 )4 = 34 𝑝2×4 𝑞5×4 = 81𝑝8 𝑞20

Law 6: Quotient law

𝒑 −𝒏 𝒒 𝒏
( ) =( )
𝒒 𝒑
Examples
Simplify:
1 −2
i.) ( )
3

2 −4
ii. ( )
3

Solution
1 −2 3 2
i.) ( ) =( )
3 1

= (3 )2 = 9
2 −4 3 4
ii.) ( ) =( )
3 2

34 81
= 4=
2 16
1
=5
16
Law 6: Root power law
𝒏
𝒂𝟏/𝒏 = √𝒂
Examples
Evaluate

i.) 41/2 = √4 = 2 (square root of 4)

3
ii.) 271/3 = √27 = 3 (cube root of 27)
4
iii.) 161/4 = √16 = 2 (4th root of 16)
1 1 1
iv.) (16𝑝8 )4 = 164 𝑝8×4
4
= √16 𝑝2 = 2𝑝2
𝟐
Note: Notice that the square root sign is √ not √

FACTORS, PAIR FACTORS, MULTIPLES AND PRIME NUMBERS

FACTORS
Definition: They are numbers that divide another number exactly without leaving remainder. e.g.
factors of 8 are: 1, 2, 4 and 8.
PAIR FACTOR: Two numbers that multiply to give the original number.
Examples
Pair factors of 12
1 × 12 = 12
2 × 6 = 12
3 × 4 = 12
Note: To find the pair factor of a number always start from one and the number.
Example 2
Pair factor of 40
1 × 40 = 40
2 × 20 = 40
4 × 10 = 40
5 × 8 = 40
Note: Pair factor is used to list all the factors of a number.

List all the factors of:

1. 48
2. 60
Solution
1. Write out all the pair factors of 48
1 × 48 = 48
2 × 24 = 48
3 × 16 = 48
4 × 12 = 48
6 × 8 = 48
Hence, Factors of 48 are; 1, 2, 3, 4, 6, 8, 12, 16, 24 and 48.
2. Write out all the pair factors of 60
1 × 60 = 60
2 × 30 = 60
3 × 20 = 60
4 × 15 = 60
5 × 12 = 60
6 × 10 = 60
Hence, Factors of 60 are; 1, 2, 3, 4, 5, 6, 10, 12, 15, 20, 30 and 60
Note: The factors of a number are finite i.e. it has a definite end.

MULTIPLE

Definition: Multiple is basically the times table of a number

EXAMPLES
Multiples of 7
7×1=7
7 × 2 = 14
7 × 3 = 21
7 × 4 = 28

∴ Multiples of 7 are: 7, 14, 21, 28, ⋯

Note:
i. Multiples of 2 are called Even numbers e.g 2,4 ,6, 8,10, ⋯
ii. Not multiples of 2 are called Odd numbers e.g. 1, 3, 5, 7, 9, 11, ⋯
iii. The multiples of a number of is an un-ending list i.e. infinite (∞)

PRIME NUMBERS
Definition: Prime numbers are numbers that have only two factors 1 and itself.
Examples of prime numbers between 1 and 100

2 3 5 7 11

13 17 19 23 29

31 37 41 43 47

53 59 61 67 71

73 79 83 89 97

Note:

i. 1 is not a prime number

ii. The smallest prime number is 2

iii. There are 25 prime numbers between 1 and 100.

LEARNING ACTIVITY: Firstly, write numbers from 1 to 200. Cancel 1 and all multiples of 2, 3, 5,
7, 11 and 13, the numbers left are prime numbers.
 PRIME FACTORS, LCM AND HCF

PRIME-FACTORS

Definition: Prime factors are the prime numbers that multiply together to produce a given number.
For example, the prime factors of 30 are 2, 3, and 5 because 2 × 3 × 5 = 30. To find the prime factors
of a number, you repeatedly divide the number by the smallest possible prime number until you are
left with 1

EXAMPLES
Express the following as a product of its prime factor in index form:
1. 60
2. 150
3. 180
SOLUTION
1. 60
2 60

2 30
3 15
5 5

1
60 = 2 × 2 × 3 × 5 = 22 × 3 × 5

2. 150
2 150
3 75
5 25
5 5
1

150 = 2 × 3 × 5 × 5 = 2 × 3 × 52 (Index form)

3. 180
2 180
2 90
3 45
3 15
5 5
1

180 = 2 × 2 × 3 × 3 × 5
= 22 × 32 × 5 (index form)

LCM AND HCF

LCM = LEAST/LOWEST COMMON MULTIPLES
EXAMPLES
Find the LCM of the following:
1. 12 and 15
2. 18 and 24
3. 10, 15 and 18

SOLUTION

1. 12 and 15

2 12 15
2 6 15
3 3 15
5 1 5
1 1

LCM = 2 × 2 × 3 × 5 = 60

2. 18 and 24

2 18 24
2 9 12
2 9 6
3 9 3
3 3 1
1 1
LCM = 2 × 2 × 2 × 3 × 3 = 72

3. 10, 15 and 18
 2 10 15 18
3 5 15 9
3 5 5 3
5 1 5 1
1 1 1

LCM = 2 × 3 × 3 × 5 = 90

HCF/GCD

HCF = Highest Common Factor

GCD = Greatest Common Divisor
EXAMPLES
Find the HCF of the following:
1. 12 and 15
2. 60, 150 and 180
3. 8 and 15

Solution
1.
3 12 15
4 5
Hcf = 3

2. 60, 150 and 180

10 60 150 180
3 6 15 18
2 5 6
Hcf = 10 × 3 = 30

3.
1 8 15
8 15
Hcf = 1
 SQUARE, SQUARE ROOT AND PERFECT SQUARE

SQUARE
The square of any number or the product of the number and itself.
Square is the power of two e.g. square of 4 = 𝟒𝟐 = 𝟒 × 𝟒
= 16
Square of 5 = 52 = 5 × 5
= 25
In general
𝐧 × 𝐧 = 𝐧𝟐

SQUARE ROOT (√)

The square root is the number that when multiplied by itself equals that value. For instance, the
square root of 4 written at √4 = 2 because 2 times itself is 4
PERFECT SQUARE

A perfect square is a value that has a whole number square root.

e.g. √4 = 2, so its square root is a whole number which means that 4 is a perfect square

SQUARE ROOT

4 × 4 = 42 = 16

i.e. √16 = 4

The symbol √ means the square root of. We also know that
(−4) × (−4) = (4)2 = 16
It follows that 16 has two square roots 4 and – 4
Therefore, any positive number has one positive square root and one negative square root. Thus,
√16 = ±4

√1 = ±1
 HOW TO FIND SQUARE ROOT

Examples

Find the square root of the following:

(a) 324

(b) 2304

Solution

(a) 324

2 324
2 162

3 81
3 27
3 9
3 3
1

324 = 2 × 2 × 3 × 3 × 3 × 3

√324 = √(2 × 2) × (3 × 3) × (3 × 3)

√324 = 2 × 3 × 3 = 18

(b) 2304
2 2304

2 1152
2 576
2 288
2 144
2 72
2 36
 2 18
3 9
3 3

2304 = 2 × 2 × 2 × 2 × 2 × 2 × 2 × 2 × 3 × 3

√2304 = √(2 × 2) × (2 × 2) × (2 × 2) × (2 × 2) × (3 × 3)

√2304 = 2 × 2 × 2 × 2 × 3

√2304 = 48

INCOMPLETE PERFECT SQUARE AND OPERATION WITH SQUARE ROOT

Incomplete perfect square

Examples
Find the least number by which the following numbers must be multiplied to give a perfect
square
Square.
i. 80
ii. 150
iii. 360
Solution
i. 80

2 80
2 40

2 20
2 10
5 5
1
80 = (2 × 2) × (2 × 2) × 5

The number = 5 (i.e. the unpaired number)

ii. 150
2 150

3 75
5 25
5 5

150 = 2 × 3 × (5 × 5)

The number = 2 × 3 = 6

iii. 360

2 360

2 180
2 90
3 45
3 15

5 5
1

360 = (2 × 2) × 2 × (3 × 3) × 5

The number = 2 × 5 = 10
 OPERATIONS WITH SQUARE ROOTS

Addition and Subtraction of square roots

Rule 1: √𝒂 + 𝒃 ≠ √𝒂 + √𝒃

e.g. √𝟗 + 𝟏𝟔 ≠ √𝟗 + √𝟏𝟔

= √𝟐𝟓 ≠ 𝟑 + 𝟒

=5≠7

Note: Add before calculating the square root

Rule 2: √𝒂 − 𝒃 ≠ √𝒂 − √𝒃

e.g. √100 − 64 ≠ √100 − √64

= √36 ≠ 10 − 8

=6≠2

Examples

Evaluate:

i. √20 + 5 ii. √100 − 64

Solution

i. √20 + 5 = √25 = 5

Note: Add before calculating the square root

ii. √100 − 64 = √36 = 8

Multiplication and Division of square roots.

Rule 3: √𝒂 × 𝒃 = √𝒂 × √𝒃

e.g. √𝟒 × 𝟗 = √𝟒 × √𝟗

= √36 = 2 × 3

=6=6
 2
Rule 4: (√𝑛) = √𝑛2 = 𝑛

For example
2
a) (√5) = 5

b) √42 = 4

𝒂 √𝒂
Rule 5: √ =
𝒃 √𝒃

25 √25
E.g. √ =
100 √100

1 5 1
√ = =
4 10 2

Examples

Calculate the Square root of

a. √16 × 25 b. √4 × 9 × 16

Solution

a. √16 × 25 = √16 × √25

= 4 × 5 = 20

OR

√16 × 25 = √400 = 20

b. √4 × 9 × 16 = √4 × √9 × √16

=2×3×4

= 24
Operation with square root

Examples

Evaluate:

i. √64 − 7 × 4 ii. √49 × 12 ÷ 27

72 48 25
iii. √ iv. √ ÷√
50 108 64

Solution

i. √64 − 7 × 4 = √64 − 28 = √36

=6

49×12 49×4
ii. √49 × 12 ÷ 27 = √ =√
27 9

√49×√4 7×2 14 2
= = = =3
√9 3 3 3

72 2×36 36 √36 6 1
iii. √ =√ =√ = = =1
50 2×25 25 √25 5 5

48 25 3×16 √25
iv. √ ÷√ =√ ÷
108 64 3×36 √64

√16 √64 4 8 16 1
= × = × = =1
√36 √25 6 5 5 15
WEEK 3: STANDARD FORM
LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i. identify standard form
ii. Express numbers in standard form
iii. Express standard form as ordinary number.
REFERENCE:
1. WABP ESSENTIAL MATHEMATICS FOR JUNIOR SECONDARY SCHOOL 2
2. https://www.onlinemathlearning.com
3. http://youtu.be/qwh3VH5mGA

CONTENT
STANDARD FORM (SCIENTIFIC NOTATION)
Standard form is a way of writing very large or very small numbers easily. In science we deal
with very large and very small numbers hence it is also known as scientific notation. E.g .
Electron charge is

0.000000000000000000160276634 C = 1.602176634 × 10−19 𝐶

Speed of light is 300000000 ms −1 = 3.0 × 108 𝑚𝑠 −1
Definition: A number is said to be in standard form if it is written in the form A x 10n where A
is the number between 1 and 10 and n is either a positive or negative integers.

Case 1: Whole numbers in standard form

Example: Express each of the following in standard form
a. 7 200 000 000
b. 380
c. 934000
d. 5
Solution
a) 7 200 000 000= 7.2 × 109
b) 380 = 3.8 × 102
c) 934000 = 9.34 × 105

d) 5 = 5 × 100
Case 2: Decimal numbers greater than 1 in standard form
Example: Express each of the following in standard form
a. 45.4
b. 9235.4
c. 3.45
Solution
a. 45.4 = 4.54 × 101
b. 9235.4 = 9.2354 × 103
c. 3.45 = 3.45 × 100
Case3: Decimal numbers less than 1 in standard form
Example: Express each of the following in standard form
a. 0.000 000 4257
b. 0.0239
c. 0.0005
Solution
a. 0.000 000 4257 = 4.257 × 10−7
b. 0.0239 = 2.39 × 10−2

c. 0.0005 = 5 × 10−4
Changing numbers in standard forms to ordinary form
Examples: Write the following in ordinary numbers
a) 3.25 × 107
b) 5 x 10-4
c) 3.14 × 10−6
d) 6.901 x 10-5
e) 5 × 108

Solution
a) 3.25 × 107 = 3.25 × 10000000 = 32500000
b) 5 x 10-4 = 0.0005
c) 3.14 × 10−6 = 0.00000314

d) 6.901 x 10-5 = 0.00006901

e) 5 × 108 = 500000000

Addition and Subtraction in standard form

Examples
a. (9.6x107) + (2.8x104)
b. (3.9x 106) – (2.9 x 105)
c. 9.32× 106 − 2.456 × 104
Solution
a. (9.6x107) + (2.8x104)
Change to ordinary number
= 96000000 + 28000
= 96028000 (change back to standard form)
= 9.6028 × 107
b. (3.9x 106) – (2.9 x 105)
= 3900000 − 290000
= 3610000

= 3.61 × 106
c. 9.32× 106 − 2.456 × 104
= 9320000 − 24560
= 9295440
= 9.30 × 106 (3 s.f)

Division and Multiplication

Rule 1:
(𝐴 × 10𝑚 ) × (𝐵 × 10𝑛 )
= (𝐴 × 𝐵) × 10𝑚+𝑛
= 𝐴𝐵 × 10𝑚+𝑛
Rule 2:
𝐴×10𝑚
(𝐴 × 10𝑚 ) ÷ (𝐵 × 10𝑛 ) =
𝐵×10𝑛
𝐴
= × 10𝑚−𝑛
𝐵

Examples
Evaluate:
1. (4 × 103 ) × (2 × 105 )
2. (3 × 10−3 ) × (2.5 × 105 )
3. (4.8 × 1015 ) ÷ (4 × 104 )
4. (2.51 × 103 ) × (7.63 × 10−7 )
5. (1 × 10−8 ) ÷ (4 × 10−12 )
6. (4.08 × 10−8 )÷(3 × 10−6 )
Solution
1. (4 × 103 ) × (2 × 105 )
= (4 × 2) × 103+5
= 8 × 108
2. (3 × 10−3 ) × (2.5 × 105 )
= (3 × 2.5) × 10−3+5
= 7.5 × 102

3. (4.8 × 1015 ) ÷ (4 × 104 )

4.8
( ) × 1015−4
4

1.2 × 1011
4. (2.51 × 103 ) × (7.63 × 10−7 )
= (2.51 × 7.63) × 103+(−7)
= 19.1513 × 103−7
= 19.1513 × 10−4
= 1.92 × 10−3 (3 s.f)
5. (1 × 10−8 ) ÷ (4 × 10−12 )
1
= ( ) × 10−8−(−12)
4

= 0.25 × 10−8+12
= 0.25 × 104
= 2.5 × 103
6. (4.08 × 10−8 )÷(3 × 10−6 )
4.08
=( ) × 10−8−(−6)
3

= 1.36 × 10−8+6 = 1.36 × 10−2

WEEK 4: SIMPLE INTEREST
LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i. Explain the concept of the simple interest
ii. state the formulas used in simple interest
iii. apply the formulas in solving simple interest problem

CONTENT
SIMPLE INTEREST (S.I)
TERMS USED IN SIMPLE INTEREST
1. Interest(I): The money paid at a particular rate on the money borrowed or invested. It is
usually in Naira(N)
2. Principal(P): The original amount invested or borrowed. It is also measured in Naira(N)
3. Rate(R): The measure for which the interest is paid. It is measured in percentage(%)
4. Time(T): The duration for which money is borrowed or invested. It is usually in years.
Note: If the duration is given in month or weeks it must be converted to years.
5. Amount(A): It is the sum of principal and interest
FORMULA USED IN SIMPLE INTEREST
𝑃×𝑅×𝑇 𝑃𝑅𝑇
1. I= =
100 100
100×𝐼 100𝐼
2. P= =
𝑅×𝑇 𝑅𝑇
100×𝐼 100𝐼
3. R= =
𝑃×𝑇 𝑃𝑇
100×𝐼 100𝐼
4. T= =
𝑃×𝑅 𝑃𝑅
𝑅𝑇
5. A = 𝑃 + 𝐼 = 𝑃(1 + )
100

EXAMPLES
1. Find simple interest on N2400.00 at the rate of 5% per annum, for 4 years
2. Find the simple interest on N2700.00 for 8 months at the rate of 4 ½% per annum.
3. What principal will earn N 98.00 for 4 years at 3% per annum?
1
4. Find the principal that will earn N 151.50 at simple interest rate of 5 % for 4 ½ years.
3
5. At what rate percent will N 2500 gain an interest of N 500 in 5 years?
6. Find the time at which N 8000.00 will yield an interest of N 960.00 at 3% per annum?
7. Find the amount payable on N 200.00 for 5 years at 3%
8. Find the period of time for which N 4,500.00 will amount to N 5,040.00 at an interest rate of
6% per annum?
Solution
1. Principal (P) = N 2400.00 Rate (R) = 5% Time (T) = 4 years
𝑃×𝑅×𝑇 2400×5×4
∴ SI = =
100 100

= N 480.00
9
2. Principal(P) = N2700.00 Rate (R) = 4 ½% = %
2
2
Time (T) = 8 months = year
3
𝑃×𝑅×𝑇 2700×9×2
SI = =
100 100×2×3

= N 81.00
3. I =N96.00 Rate (R) = 3% Time (T) = 4 years Principal (P) =?
100×𝐼 96×100
P= =
𝑅×𝑇 3×4

= N800.00
N303 1 16
4. I = N151.50 = N151½ = Rate (R) = 5 % = %
2 3 3
9
Time (T) = 4½ years = yrs Principal(P) =?
2
100×𝐼 303×3×2×100
∴P= =
𝑅×𝑇 2×16×9×1
2525
=
4

= N631.25

5. Principal (P) = N 2500.00 I = N500.00 Time (T) = 5 years Rate (R) = ?

100×𝐼 500×100
∴R= =
𝑃×𝑇 2500×5

= 4%
6. Principal (P) = N8000.00 I = N960.00 Rate (R) = 3% Time (T) =?
 100×𝐼 100×960
T= =
𝑃×𝑅 8000×3

= 4 years

7. Principal (P) = N 200 Rate (R) = 3% Time (T) = 5 years A = ?

But A = P + I
𝑃×𝑅×𝑇 200×3×5
I= =
100 100

= N 30

A = P + I = N 200 + N 30

A = N230.00
8. Amount (A) = N 5040.00 Principal (P) = N 4500.00

But A = P + I

I = A − P = N5040 − N 4500 I= N 540 Rate (R) = 6% Time (T) = ?

100×𝐼 100×540
T= =
𝑃×𝑅 4500×6

T = 2 years

PROFIT AND LOSS

TERMS USED IN PROFIT AND LOSS
1. Cost price (CP): The amount for which an article is bought
2. Selling price (SP): The amount for which an article is sold.
3. Profit (P): A profit is made when the selling is higher than cost price
4. Loss (L): A loss is made when the cost price is higher than selling price

FORMULAS USED IN PROFIT AND LOSS

1. P = SP − CP
2. L = CP – SP
𝑃 100 𝑆𝑃−𝐶𝑃 100
3. P% = × = ×
𝐶𝑃 1 𝐶𝑃 1
𝐿 100 𝐶𝑃−𝑆𝑃 100
4. L% = × = ×
𝐶𝑃 1 𝐶𝑃 1
Finding the selling price when profit or Loss percent
100+𝑃%
5. SP = ( ) × 𝐶𝑃
100
100−𝐿%
6. SP = ( ) × 𝐶𝑃
100
 Finding the cost price when profit or Loss percent
100
7. CP = ( ) × 𝑆𝑃
100+𝑃%
100
8. CP = ( ) × 𝑆𝑃
100−𝐿%

EXAMPLES
1. A man bought a bag for N 250 and sold it at a price of N 300. Find the gain percent.

Solution
CP = 250, SP = 300
Gain = 300 − 250
𝐺𝑎𝑖𝑛 100
% Gain = ×
𝐶𝑃 1
50 100
% Gain = ×
250 1

% Gain = 20%
2. A bag was bought at a price of N 500 and was sold for N 450. Find the percentage Loss.
Solution
CP = 500, SP = 300
Loss = 500 − 450 = 50
𝐿𝑜𝑠𝑠 100
% Loss = ( × )%
𝐶.𝑃 1
50 100
% Loss = ×
500 1

% Loss = 10%
3. Mr Semilogo bought a radio set for N 600 and sold at a gain of 60%. Find the selling price?
Solution
CP = 600 SP =? Gain = 60%
100+𝐺𝑎𝑖𝑛%
SP = ( ) ×C.P
100

100+60
SP = ( ) × 600
100
160
SP = × 600
100

SP = 160 × 6
SP = N 960
4. Find the selling price of an article which was bought for N10 and was sold at a loss of 25%.
Solution
C.P = N10 L% = 25% SP =?
100−25 10
SP = ( )×
100 1
75 10
SP = ×
100 1

SP = N 7.50
5. What is the cost price of an article, given the selling price and gain% as N 40 and 25%
respectively?
Solution
SP = N 40 Gain% = 25% CP =?
100 40
CP = ( )×
100+25 1
100 40
CP = ×
125 1

CP = N32
6. A man sold a clock for N100 losing 20%. What is the cost price?
Solution
SP = N100 L% = 20% CP =?
100 100
CP = ( )×
100−20 1
100 100
CP = ×
80 1

CP = N12.50
WEEK 5: DISCOUNT
LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i. understand the meaning of discount
ii. identify the terms and formulas used in discount buying
iii. apply the formulas in solving real-world problems involving discount.
REFERENCE:
WABP ESSENTIAL MATHEMATICS FOR JUNIOR SECONDARY SCHOOL 2

DISCOUNT
Definition: Discount is the amount taken off the price of a good in order to promote the sale. OR
Discount is a reduction/deduction from the usual cost of an item.
Discount is usually offered at a certain percentage of the original price, e.g. 12%. Discounts are used
to encourage customers to buy in bulk or pay in cash after buying an expensive item.
TERMS USED IN DISCOUNT
1. Marked price/List Price (MP): This is the price at which the item is intended to be sold. It is
the price on the label of the product/article. It is the original price of the product.
2. Cost price (CP): It is amount at which the shopkeeper buys the item.
3. Selling Price (SP): it is the amount at which the item is sold to customer. It is the price after
the discount has been deducted.
4. Discount(D): It is the reduction in the marked price.
5. Discount rate: It is the rate at which the discount is paid.
FORMULAS USED IN DISCOUNT

1. SP = MP – D
2. D = D% × MP
𝐷
3. D% = × 100
𝑀𝑃
100−𝐷%
4. SP = ( ) × 𝑀𝑃
100
100
5. MP = ( ) × 𝑆𝑃
100−𝐷%
 EXAMPLES

1. A $500 bike is on sale for 20% off. What is the discounted price?
2. An item cost $60 500. Mr Hun Ching Chung, a regular customer is given a discount of 12%.
How much does he pay?
3. A pair of Sneakers marked up for $200 was sold at 15% discount. What is the selling price?
4. A $2000 Wrist watch is available for $1700. Find the : (a) discount (b) discount rate
5. An item was sold for $1500 after a discount of 20% was given. Find the marked price of the
item.

Method 1: Using Formula

MP = $500
D = 20%
S.P = ?
100−𝐷%
𝑆𝑃 = ( ) × 𝑀𝑃
100
100−20
𝑆𝑃 = ( ) × $500
100
80 80×$500
= × $500 =
100 100
= 80 × $5
= $400

Method 2
First find the Discount
D = D% of MP
20 20×$500
= × $500 =
100 100
= $100
SP = MP − Discount
= $500 − $100
= $400

2. MP = N60 500
D% = 12%
SP =?
100−𝐷%
SP = ( ) × 𝑀𝑃
100
100−12
=( ) × N60 500
100
88
= × N60 500
100
88×60 500
=
100
 = 88 × 605
= $ 53240.00
He pays N 53240.00

3. MP = $200
D% = 15%
SP = ?
100−𝐷%
𝑆𝑃 = ( ) × MP
100
100−15
SP = ( ) × $200
100
85 85×200
= × $200 =
100 100
= $ 170

4. MP = $2000
SP = $1700
(a) Discount = MP − SP
Discount = $2000 − $1700
Discount = $300
𝐷 100
(a) D% = ×
𝑀𝑃 1
300 100 300×100
D% = × =
2000 1 2000×1
D% = 15%

5. SP = $1500
D% = 20%
MP = ?
100
MP = ( ) × SP
100−𝐷%
100
MP = ( ) × 1500
100−20
100 1500 100×1500
MP = × =
80 1 80
MP = $1875

SUBTOPIC: COMMISSION
LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i. understand the meaning of commission
ii. calculate the commission amount
 COMMISSION
Commission refers to a fee or compensation paid to someone, typically a salesperson or agent, for
their services in facilitating a transaction or sale of goods or services
Producers, manufacturers, businessmen, traders and so on, often employ sales representatives to sell
and promote their goods for them. These sales representatives receive a certain percentage of the
value of the goods they are able to sell instead of the usual salary. This sort of money they receive is
called commission.
EXAMPLE
1. A salesman sold goods worth N5000. He was given 15% commission. How much did he get
in cash?
Solution
The value of the goods = N 5000
Percentage of commission = 15%
Commission = 15% of N5000
15
= × 5000
100

= N750
2. An agent received N500 cash on 10% commission, for selling some goods. What is the value
of the goods sold?
Solution
Value of the goods =?
% commission = 10%
Commission = N500
10% = N500
N500
1% = = N50
10

100% = N50 × 100 = N5000

∴ Value of the goods = N5000
3. A wholesaler is allowed 5% commission on goods sold up to N14000.00 and 3% for sales
made above that amount. Find his total commission for total sales of N 40,000.00
Solution
Total sales = N 40,000.00
 5% commission on N 14,000.00
5
= × N 14000
100

= N 700.00
Remaining amount = N 40,000.00− N14,000.00 = N 26,000.00
3% commission on N 26,000.00
3
= × N 26000
100

= N 780.00
Total commission = N 700.00 + N 780.00 = N 1480.00

HIRE PURCHASE / INSTALMENTAL BUYING

INSTALMENTAL BUYING ( HIRE PURCHASE)
A customer may not have sufficient money to pay for a good at once, so he may be allowed buy it at
hire purchase.
Instalmental buying or higher purchase is a method of paying for goods or services over an agreed
period of time. A deposit has to be paid first and the remaining amount plus interest will be repaid at
regular interval.
EXAMPLES
1. A television set can be bought for cash price of N25000 or on hire purchase for a deposit of
15% and 12 monthly instalments of N2200. Calculate:
(a) the deposit to be paid
(b) the instalment price
(c) the amount borrowed
(d) the amount that can be saved by paying cash.
Solution
(a) Deposit paid = 15% of N25000
15
= × N25000
100

= N3750
(b) 12 monthly instalments of N2200
= 12 × N2200
= N26400
 Instalment price = Deposit + Instalments
= N3750 + N26400
= N30150

(c) Amount Borrowed = Cash price – Deposit

= N25000 − N3750
= N21250
(d) The amount saved by Paying Cash = Instalment price – Cash price
= N30150 − N25000
= N5150

VALUE ADDED TAX

VALUE-ADDED TAX (VAT)
The Government receives a proportion of the money paid for certain goods and services.
The part that the Government gets is called Value-added tax (VAT).
The goods and services are called VAT-able items.
In Nigeria, the Government charges 5% VAT on the cost of VAT-able goods. The
Government uses VAT to improve services such as education, health and transport.
NOTE: The value of VAT inclusive in an amount can be calculated using:
𝑽𝒂𝒕𝑹
VAT charged = × amount
𝟏𝟎𝟎+𝑽𝒂𝒕𝑹

Where 𝑽𝒂𝒕𝑹 is the given VAT rate.

Examples.
1. The sale price of an item including VAT of 5% is N 3780, how much VAT is paid
on the item.
2. An advertisement for a table says that its price is ‘N 15300 plus 5% VAT’. How much
does the customer pay?
3. One year, a company paid a N94500 telephone bill to NITEL. The bill included
VAT of 5%. Calculate how much money the Government receives as VAT on the bill.
4. Titi bought a television for N 2000 Plus VAT. The rate of VAT was 5%. Calculate
how much she paid for the television.
5. A video player costs N26320 including VAT of 5½% calculate:
(a) the cost of the video without the VAT;
 (b) the VAT.
Solution
Method 1: Using formula
𝑽𝒂𝒕𝑹
VAT charged = × amount
𝟏𝟎𝟎+𝑽𝒂𝒕𝑹

𝟓
= × 𝟑𝟕𝟖𝟎
𝟏𝟎𝟎+𝟓
𝟓
= × 𝟑𝟕𝟖𝟎
𝟏𝟎𝟓
= N180

Method 2
105% of the price = N3780
3780
1% of the price = = N 36
105
5% of the price = N 36× 5 = N 180
Therefore, the VAT charged = N 180

2. Price of table = N 15300

VAT = 5%
Amount paid by customer = 105% of N 15300
105
= × 15300
100

= N16065
Notice that the difference between N 16065 and N 15300 is N 765.
So the Government receives N 765 as VAT
3. Since N 94,500 includes 5% VAT, then N 94,500 is 105% of the actual telephone
bill. The VAT is 5% of the actual telephone bill.
105% of the actual bill = N 94,500
N94,500
1% of a the actual bill = = N 900
105

5% of the actual bill = N900 × 5 = N4,500

∴ The government receives N 4,500 as VAT
4. VAT = 5% of N 20,000
5
= × 20000 = N1,000
100

VAT = N1,000
 ∴ Cost of the television = N20,000 + N1,000
= N21,000
5. (a) The origin cost is 100%
105.5% = N 26320
N 26320
1% =
105.5

1% = N 249.48
100% = N249.48 × 100
100% = N 24948
∴ The cost of the without the VAT = N 24948
(b) VAT = N26320 − N 24948 = N 1372

PERCENTAGE INCREASE AND DECREASE

FORMULAS USED IN PERCENTAGE INCREASE AND DECREASE
𝑖𝑛𝑐𝑟𝑒𝑎𝑠𝑒 100 𝑛𝑒𝑤−𝑜𝑙𝑑 100
1. % increase = × = ×
𝑜𝑙𝑑 1 𝑜𝑙𝑑 1
𝑑𝑒𝑐𝑟𝑒𝑎𝑠𝑒 100 𝑜𝑙𝑑−𝑛𝑒𝑤 100
2. % decrease = × = ×
𝑜𝑙𝑑 1 𝑜𝑙𝑑 1

EXAMPLES
1. School fees were increased from N 2000.00 to N 2500 per term. What is the percentage
increase?
2. The price of a T-shirt decreases from N 2000.00 to N 1500.00. Find the percentage decrease.
Solution
1. Old school fees = N2000.00
New school fees = N2500.00

Increase =New − Old

= N2500.00 − N2000.00
= N500.00
𝐼𝑛𝑐𝑟𝑒𝑎𝑠𝑒 100
% Increase = ×
𝑂𝑙𝑑 1
N500 100
= ×
N2000 1
 = 25%
2. Old price = N2000.00
New price = N 1800.00
Decrease = Old − New
= N2000 −N1800 = N200
𝐷𝑒𝑐𝑟𝑒𝑎𝑠𝑒 100
% Decrease = ×
𝑂𝑙𝑑 1

N200 100
= ×
N2000 1

=20%
WEEK 6: RATIO, RATES AND PROPORTION
LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i. understand the meaning of ratio
ii. express two quantities as ratio
iv. use ratio in sharing

REFERENCE:
WABP ESSENTIAL MATHEMATICS FOR JUNIOR SECONDARY SCHOOL 2

CONTENT
RATIO

Definition: Ratio is the comparison between two or more quantities that are measured in the same
unit. A ratio says how much of one thing there is compared to another thing.
There are 3 blue squares to 1 yellow square
Ratios can be shown in different ways:

1. Use the ′′:′′ to separate the values: 3: 1

2. Use the word ‘’to’’ : 3 to 1
3
3. In fraction form:
1

SIMPLIFICATION OF RATIO
To simplify ratios we divide both its numerator and denominator by a common factor.
EXAMPLES
Express the following ratios in their simplest forms.
(a) 14: 21
1
(b) 5: 1
2

(a) 0.4:2
Solution
(a) 14: 21
= 14: 21
= 2: 3
OR

14
14: 21 = (change to fraction)
21
2
=
3

= 2: 3
The ratio is 2:3
1 3
(b) 5: 1 = 5:
2 2

Multiply both sides by 2 to obtain.

= 10: 3
The ratio is 10:3
Expressing quantities as ratios in simplest forms
EXAMPLES
Express the following as ratios

(a) 15 to 25

(b) 3months to 1year

1
(c) 45𝑚𝑖𝑛𝑢𝑡𝑒𝑠 to 1 ℎ𝑜𝑢𝑟𝑠
2
1 1
(d) 3 to 5
2 4

(e) N2 to 75 kobo
Solution
(a) 15 to 25
= 15: 25
= 3: 5

(b) 3months to 1year

= 3𝑚𝑜𝑛𝑡ℎ𝑠: 12𝑚𝑜𝑛𝑡ℎ𝑠
= 3: 12
= 1: 4
1
(c) 45𝑚𝑖𝑛𝑢𝑡𝑒𝑠 to1 ℎ𝑜𝑢𝑟𝑠
2
= 45𝑚𝑖𝑛𝑢𝑡𝑒𝑠: 90𝑚𝑖𝑛𝑢𝑡𝑒𝑠
= 45: 90
= 1: 2
1 1
(d) 3 to 5
2 4
7 21
= :
2 4

Cross multiply

= 7 × 4 : 21 × 2
= 28: 42
Divide both sides by 14
= 2: 3
(e) N 2 to 75 kobo
= 200𝑘𝑜𝑏𝑜: 75𝑘𝑜𝑏𝑜
= 200: 75
= 8: 3
SHARING A QUANTITY IN A GIVEN RATIO
EXAMPLES
1. Share £30 in the ratio 4: 1
2. Share £700 between john and David in the ratio 3: 4
3. Share £35 in the ratio 4: 1: 2
4. A man shared N25,200 among his three sons aged 14 yrs, 12 yrs and 10 yrs in the proportion
to their ages. How much did each one receive?
SOLUTION
1. Share £30 in the ratio 4: 1
Total parts = 4 + 1 = 5parts
£30
1 part = = £6
5

4 parts = £6 × 4 = £24
= £24: £6
2. Share £700 between John and David in the ratio 3: 4
Total parts = 3 + 4 = 7 parts
7 parts = £700
£700
1 part = = £100
7

3 parts = £100 × 3 = £300

4 parts = £100 × 4 = £400
John’s Share = £300
David’s share = £400

3. Share £35 in the ratio 4: 1: 2

Total parts = 4 + 1 + 2 = 7 parts
7 parts = £35
£35
1 part = = £5
7

4 parts = £5 × 4 = £20
2 parts = £5 × 2 = £10
£20: £5: £10

4. The ratio = 14: 12: 10

Divide by 2 to reduce the ratio to its simplest
= 7: 6: 5
Total parts = 7 + 6 + 5 = 18 parts
18 parts = N25200
N25200
1 part = = N1400
18

First son’s share = N1400 × 7 = N 9800

Second son’s share = N1400 × 6 = N 8400
Third son’s share = N1400 × 5 = N 7000

FINDING OTHER QUANTITIES FROM GIVEN RATIOS

EXAMPLES
1. The ratio of a man’s age to that of his son is 8: 3. If his son is 15 years old, find the man’s age.

2. Sally and Isabel share sweets in the ratio 5: 3. If Sally receives 40, how many does Isabel get?
3. The ratio of adults to children on a train is 7: 2. There are 245 adults on the train. Find the total
number of people.
Solution

1. 8 :3
man = 8 parts
son = 3 parts
3 parts = 15years
15 𝑦𝑒𝑎𝑟𝑠
1 part =
3

1 part = 5 years

8 parts = 5 years × 8 = 40 𝑦𝑒𝑎𝑟𝑠

man’s age = 40 years
Alternatively
𝑥: 15 = 8: 3
𝑥 8
=
15 3

Cross multiply
𝑥 × 3 = 15 × 8
3𝑥 = 120
Divide both sides by 3
3𝑥 120
=
3 3

𝑥 = 40 years

2. 5 : 3
Sally = 5 parts
Isabel = 3 parts
5 parts = 40 sweets
 40 𝑠𝑤𝑒𝑒𝑡𝑠
1 parts = = 8 sweets
5

3 parts = 8sweets × 3 = 24 sweets

Isabel gets 24 sweets.
Note: The order the names are written is very important.

3. 7 : 2
Adult = 7 parts
Children = 2parts
Total parts = 9 parts
7 parts = 245
245
1parts = =35
7

9 parts= 35 × 9 = 315
Total number of people = 315

PROPORTION
Proportion can be solved either by unitary method or inverse method. When solving by unitary
method, always
a. write in sentence the quantity to be found at the end.
b. decide whether the problem is either an example of direct or inverse method
c. find the rate for one unit before answering the problem.

Examples
1. A worker gets N 900 for 10 days of work. Find the amount for:
(a) 3 days
(b) 24 days
(c) x days
Solution
For 10 days = N 900
900
1 day = = N 90
10

a. For 3 days = 3 × N 90 = 270

b. For 24 days = 24 × N 90 = N 2,160
c. For 𝑥 days =𝑥 × N 90 = N 90 𝑥
INVERSE PROPORTION
Example
1. Seven workers dig a piece of ground in 10 days. How long will five workers take?
Solution
For 7 workers =10 days
For 1 worker = 7 × 10 = 70 𝑑𝑎𝑦𝑠
70
For 5 workers = = 14 𝑑𝑎𝑦𝑠
5

2. 5 people took 8 days to plant 1,200 trees, How long will it take 10 people to plant the same
number of trees

Solution
For 5 people =8 days
For 1 person =8x5=40 days
For 10 people =40/10 =4 days

FINDING THE MISSING VALUE

EXAMPLES
Find the value of the unknown
1. 5: 𝑥 = 15: 39
2. 7: 21 = 10: 𝑥
Solution
1. 𝟓: 𝒙 = 𝟏𝟓: 𝟑𝟗
𝟓 𝟏𝟓
=
𝒙 𝟑𝟗

Cross multiply
𝟏𝟓 × 𝒙 = 𝟓 × 𝟑𝟗
𝟏𝟓𝒙 = 𝟓 × 𝟑𝟗
Divide all sides by 15
𝟏𝟓𝒙 𝟓×𝟑𝟗
=
𝟏𝟓 𝟏𝟓

𝒙 = 𝟏𝟑
2. 7: 21 = 10: 𝑥
7 10
=
21 𝑥

Cross-multiply
7 × 𝑥 = 21 × 10
7𝑥 = 21 × 10
Divide both sides by 7
7𝑥 21 × 10
=
7 7
𝑥 = 3 × 10
𝑥 = 30

RATE
Definition: Rate is the change in one quantity to the other. E.g. 45km/hr
Worked examples
1. A car goes 160 km in 2 hrs what is the rate in km/hr?

Solution
In 2 hrs the car travels 160 km
In 1 hr the car travels 160/2=80km
Therefore the rate of the car is 80km/hr
2. A car uses 10 litres of petrol to travel 74 km. Express its petrol consumption as a rate in km per
litre.

Solution
10 litres =74 km
1 litres = 74/10 km
=7.4
ELECTRICITY BILL
The amount of electricity used is recorded by the meter. Electricity bills are usually charged
On the number of units used since the last reading plus a fixed demand charge of N 50 per bill plus
50% VAT.
EXAMPLE
1. The previous reading of an electricity meter was 56 462 and the current reading is 57 412.
Electricity is charged at N 8 per unit, demand charge is N 50 and VAT at 5%. Calculate the cost
of the electricity bill used.

Solution
Number of units = Current reading previous reading
57 412 − 56 462 = 950 units
Cost of electricity=950 units at N 8 per unit
= 950 x N 8
= N 7600
Demand charge N 50
Total cost = Cost of electricity + demand charge
= N 7600+ N 50 = N 7650
VAT = 5% of N 7650
5
= × N 7650
100

= N 382.50
Total cost = N 7650 + N 382.50
= N 8032.50
2. During one month a householder uses 800 units of electricity. Demand charge is N 50 and
VAT at 5%. What is the cost of electricity bill used by the householder if the first 250 units are
charged at N 8 and the rest at N 5?
Solution
Number of units used = 800
Cost of the first 250 units= 250 × N 8
= N 2000
The remaining units = 800 − 250= 550 units
 Cost of the remaining 550 units = 550 × N 5
= N 2750
Demand charge = N 50
Cost of electricity = 2000 + 2750 + 50
= N 4800
VAT = 5% of N 4800
5
= × N 4800
100

= N 240
Total cost = N 4800+ N 240 = N 5040

WATER RATE BILL

Water rate bill is calculated in the same way as electricity. Area without water meter are
charge zero fixed rate.
Example
Mr Thomas lives in an area where the water rate has a monthly assessment rate of N 800
and VAT of 5%. If he has accumulated water rate bill for the last four months, what is his water
rate bill?
Solution
Fixed rate = N 0.00 (since no water meter)
Water rate = N 800
Total = N 0+ N 800 = N 800
VAT at 5% =0.05 × 800 = N 40
Monthly bill = N 800+ N 40= N 840
For 4 months, the total bill = N840 × 4
= N 3360

TELEPHONE BILL
Telephone bills are calculated according to the length, distance, time and number of calls made.
The rate for local calls is lower than the international calls. Telephone bills also include the rental
charge plus VAT at 5%.

Example
Last month a householder was charged N 850 for telephone calls. The rental charge was
N I5 and VAT at 5%. What is the total cost of the telephone bill for the month'?
Solution
Cost for making calls = N 850
Rental charge = N 15
Total charges = N 850 + N I5 = N 865
VAT = 5% of N 8655
5
= × N 8655
100

= N 43.25
Total bill = cost of making calls + VAT
= N 865 + N 43.25
= N 908.25
WEEK 7: DIRECTED NUMBERS

LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i.) Understand the concept of directed numbers
ii.) add and subtract directed number
iii.) arrange directed numbers according their order of magnitude
iv.) identify additive and multiplicative inverse and identity

REFERENCE:
WABP ESSENTIAL MATHEMATICS FOR JUNIOR SECONDARY SCHOOL 2

CONTENT
INTEGERS (ℤ)
Integers are whole numbers greater than zero or less than zero and including zero itself.
ℤ = {⋯ − 𝟒, −𝟑, −𝟐, −𝟏, 𝟎, 𝟏, 𝟐, 𝟑, 𝟒 ⋯ }
DIRECTED NUMBERS
They are Positive (+) and Negative (-) numbers. They are numbers that indicate direction.
Negative numbers: A negative number is always written with the – sign place in front of it.
For example: −5, −3, −15, −17.
Positive numbers: A positive number is usually written with + sign or no sign placed in front of it.
For examples: +4 means 4 and +10 means 10
NUMBER LINE

-3 -2 -1 0 1 2 3

Arranging Negative Numbers in Order

Examples
Arrange these numbers in ascending order:
5, −6, −4, −10, −19, 7, −13, 21, −27 and 14
Solution
−27, −19, −13, −10, −6, −4, 5, 7, 14, 21
Notice that the largest number with a negative sign is the smallest number and the largest number
with a positive sign is the largest number
 ADDITION AND SUBTRACTION OF DIRECTED NUMBERS
Rules for addition and subtraction
(a) Replace the same signs that appear together by a positive sign:
++= +
−−= +
Example 1`
+6 + (+7) = 6 + 7 = 13
Example 2
+8 − (−6) = 8 + 6 = 13
(b) Replace two different signs that appear together by a negative sign:
+− = −
−+ = −
Examples
i. +6 + (−4) = 6 − 4 = 2
ii. +9 − (+5) = 9 − 5 = 4
Note: To subtract two numbers with different signs, subtract the smaller number from the larger
number and then place the sign before the larger number in front of your answer.
Examples
Work out the following:

1. +3 + (−9)
2. +2 − (+7)
3. −14 − (−9)
Solution
1. +3 + (−9)
= 3 − 9 = −6

2. +2 − (+7)
= 2 − 7 = −5

3. −14 − (−9)
= −14 + 9 = −4
 ADDITIVE INVERSE AND IDENTITY
ADDITIVE INVERSE
Additive Inverse: the additive inverse of a number is the value that, when added to the original
number, results in zero. In other words, it is the “opposite” of the number
Examples
i.) The additive inverse of 5 is – 5, because
5 + (−5) = 0
ii.) The additive inverse of −3 is 3, because
−3 + 3 = 0

iii.) The additive inverse of 0 is 0, because

0+0=0
In general, the additive inverse of a number x is – x, because
x + (-x) = 0
ADDITIVE IDENTITY
The additive identity is a number that, when added to any other number, leaves the other number
unchanged. In other words, it is the “neutral” element for addition.
For example:
In general, the additive identity for real numbers is 0, because
i.) −5 + 0 = −5
ii.) 0 + (−3) = −3
iii.) 0 + 0 = 0
In general, the additive identity is denoted as 0, because for any number x:
x+0=x
Example
Using additive inverse and identity solve for 𝑥 if 𝑥 + 6 = 10.
Solution
𝑥 + 6 = 10
Add the additive inverse of +6 to both sides
𝑥 + 6 + (−6) = 10 + (−6)
𝑥 + 6 − 6 = 10 − 6
𝑥+0=4
𝑥 = 4 (because 0 is the additive identity)

Multiplicative Inverse and Identity

The multiplicative inverse of a number is the value that, when multiplied by the original number,
results in 1. In other words, it is the “reciprocal” of the number.
For example:
i.) The multiplicative inverse of 4 is 1/4, because
1
4×( )=1
4
ii.) The multiplicative inverse of 1/2 is 2, because
1
( )×2=1
2
1
iii.) The multiplicative inverse of −3 × (− ) = 1
3
1
In general, the multiplicative inverse of a number 𝑥 is , because
𝑥

1
𝑥×( )=1
𝑥
Multiplicative Identity
The multiplicative identity is a number that, when multiplied by any other number, leaves the other
number unchanged. In other words, it is the “neutral” element for multiplication.
For example:
The multiplicative identity for real numbers is 1, because:
i.) 5 × 1 = 5
ii.) 1 × (−3) = −3
iii.) 1 × 1 = 1
In general, the multiplicative identity is 1, because for any number 𝑥:
𝑥×1 =𝑥
Example
Solve the following using multiplicative inverse and identity
 𝑥
i.) =3
4

ii.) Two fifth of a number is equal to 26. What is the number?

Solution
𝑥
i.) =3
4
1
Multiply both sides by the multiplicative inverse of (i.e. 4)
4
𝑥
4× =4×3
4
𝑥 = 12
ii.) Let the number be n
2
𝑛 = 26
5
2 5
Multiply both sides by the multiplicative inverse of (i.e. )
5 2

5 2 5
× 𝑛 = × 26
2 5 2
𝑛 = 13 × 5
𝑛 = 65
WEEK8: ALGEBRAIC EXPRESSION
LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i.) simplify algebraic expression
ii.) expand bracket(s)
iii.) find the LCM and HCF of algebraic expressions
REFERENCE:
WABP ESSENTIAL MATHEMATICS FOR JUNIOR SECONDARY SCHOOL 2

CONTENT
EXPANSION OF BRACKETS
Note:
1. A negative sign before a bracket will change the sign or signs inside the bracket when the
bracket is removed.
2. A positive sign before a bracket will not change the sign or signs inside the bracket when the
bracket id removed.
Examples
Expand the following:
1. 2(2𝑥 − 3𝑦 + 5)
2. −3(4𝑥 − 5𝑦 − 2)
3. (2𝑥 − 3)((𝑥 + 4)
4. (2𝑥 + 5)(3𝑥 + 6)
5. (2𝑥 + 5)2
Solution
1. 2(2𝑥 − 3𝑦 + 5)
= 2 × 2𝑥 − 2 × 3𝑦 + 2 × 5
= 4𝑥 − 6𝑦 + 10
2. −3(4𝑥 − 5𝑦 − 2)
= −12𝑥 + 15𝑦 + 6
3. (2𝑥 − 3)((𝑥 + 4)
= 2𝑥 (𝑥 + 4) − 3(𝑥 + 4)
 = 2𝑥 2 + 8𝑥 − 3𝑥 − 12
= 2𝑥 2 + 5𝑥 − 12
4. (2𝑥 + 5)(3𝑥 + 6)
= 2𝑥 (3𝑥 + 6) + 5(3𝑥 + 6)
= 6𝑥 2 + 12𝑥 + 15𝑥 + 30
= 6𝑥 2 + 27𝑥 + 30
5. (2𝑥 + 5)2 = (2𝑥 + 5)(2𝑥 + 5)
= 2𝑥 (2𝑥 + 5) + 5(2𝑥 + 5)
= 4𝑥 2 + 10𝑥 + 10𝑥 + 25
= 4𝑥 2 + 20𝑥 + 25

SIMPLIFICATION OF ALGEBRAIC EXPRESSION INVOLVING BRACKET

Simplify the following:
Examples
1. 10𝑝 − (4𝑝 + 2𝑞)
2. (𝑥 + 𝑦 ) − (𝑥 − 𝑦 − 𝑧 )
3. 15𝑝 − 4𝑞 − (5𝑝 + 3𝑞)
4. 5(𝑦 + 1) − 3(𝑦 + 4)
Solution
1. 10𝑝 − (4𝑝 + 2𝑞)
= 10𝑝 − 4𝑝 − 2𝑞
= 6𝑝 − 2𝑞
2. (𝑥 + 𝑦 ) − (𝑥 − 𝑦 − 𝑧 )
𝑥+𝑦−𝑥+𝑦+𝑧
=𝑥−𝑥+𝑦+𝑦+𝑧
= 2𝑦 + 𝑧
3. 15𝑝 − 4𝑞 − (5𝑝 + 3𝑞)
= 15𝑝 − 4𝑞 − 5𝑝 − 3𝑞
= 15𝑝 − 5𝑝 − 4𝑞 − 3𝑞
 = 10𝑝 − 7𝑞
4. 5(𝑦 + 1) − 3(𝑦 + 4)
= 5𝑦 + 5 − 3𝑦 − 12
= 5𝑦 − 3𝑦 + 5 − 12
= 2𝑦 − 7

ALGEBRAIC HCF
Examples
Find the hcf of the following:
1. 8a and 12b
2. 4xy and 20xy
3 5x and 3y
4. 15x2y3, 12x2y4 and 24x2y3
Solution
1. 8a and 12b

4 8a 12b

2a 3b

HCF = 4
2. 4xy and 20xy
4 4xy 20xy

x xy 5xy
y y 5y

1 5

HCF = 4 × 𝑥 × 𝑦 = 4𝑥𝑦
3 5x and 3y
1 5x 3y

5x 3y
 HCF = 1
4. 15x2y3, 12x2y4 and 24x2y3

3 15x2y3 12x2y4 24x2y3

43
2 3
x 5x y 4x2y4 8x2y3

x 5xy3 4xy4 8xy3

y 5y3 4y4 8y3

y 5y2 4y3 8y2

y 5y 4y2 8y

5 4y 8

HCF = 3 × 𝑥 × 𝑥 × 𝑦 × 𝑦 × 𝑦
HCF = 3𝑥 2 𝑦 3

FACTORISATION
To factorise an expression, divide each term of the expression by their common factor.
Then write your answer inside the bracket and the common factor outside the bracket.
Examples
Factorise each of the following expression:
1. 36𝑎𝑏 − 12𝑎2
2. 3𝑟𝑠 2 + 12𝑟 2 𝑠
3. −3𝑥 + 15𝑦
4. 4𝜋𝑟 2 + 8𝜋𝑟
5. 15𝑚3 𝑛2 − 5𝑚𝑛2 + 10𝑚𝑛
𝑏𝑥 𝑏𝑧 𝑏𝑧 2
6. − +
𝑎2 𝑎 𝑎3

Solution
1. 36𝑎𝑏 − 12𝑎2
= 12𝑎(3𝑏 − 𝑎)
2. 3𝑟𝑠 2 + 12𝑟 2 𝑠
= 3𝑟𝑠(𝑠 + 4𝑟)
3. −3𝑥 + 15𝑦
= −3(𝑥 − 5𝑦)
4. 4𝜋𝑟 2 + 8𝜋𝑟
= 4𝜋𝑟(𝑟 + 2)
5. 15𝑚3 𝑛2 − 5𝑚𝑛2 + 10𝑚𝑛
= 5𝑚𝑛(3𝑚2 𝑛 − 𝑛 + 2)
𝑏𝑥 𝑏𝑧 𝑏𝑧 2
6. 2
− +
𝑎 𝑎 𝑎3

𝑏 𝑥 𝑧2
= ( −𝑧+ )
𝑎 𝑎 𝑎2
WEEK 9: ALGEBRAIC FRACTIONS
LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i.) add or subtract monomial algebraic fraction
ii.) Simplify binomial algebraic fraction
REFERENCE:
WABP ESSENTIAL MATHEMATICS FOR JUNIOR SECONDARY SCHOOL 2

CONTENT
Addition and subtraction of fractions with monomial denominators
Case 1: Same denominator
Examples
Simplify
3 1
i.) −
5𝑥 5𝑥
4𝑥 2𝑥
ii.) +
9 9
Solution
3 1
i.) −
5𝑥 5𝑥
3−1 2
= =
5𝑥 5𝑥
4𝑥 2𝑥
ii.) +
9 9
4𝑥 + 2𝑥
9
6𝑥
=
9
2𝑥
=
3

Case 2: Different denominators

Examples
Simplify the following:
2𝑎 4𝑎
a) +
5 3
3𝑥 2𝑥
b) −
8 6
 𝑥
c) 2 +
2𝑦

1 2
d). +
𝑥 𝑦

3 1 1
e) + −
5𝑥 2𝑥 4𝑥

Solution
2𝑎 4𝑎
a) +
5 3

6𝑎 + 20𝑎
=
15
26𝑎
=
15
3𝑥 2𝑥
b) −
8 6

9𝑥 − 8𝑥
=
24
𝑥
=
24

𝑥
c) 2 +
2𝑦

4𝑦 + 𝑥
=
2𝑦
1 2
d) +
𝑥 𝑦

𝑦 + 2𝑥
=
𝑥𝑦
3 1 1
e) + −
5𝑥 2𝑥 4𝑥
12+10−5
= (Lcm = 20x)
20𝑥

17
=
20𝑥
FRACTIONS WITH BRACKETS
It is very useful to insert a bracket when the numerator or denominator of a fraction has two parts.
For example:
5−𝑥 (5−𝑥)
can be written as
4 4

Since 4 divides each term of the numerator, this can also be written as:
5 − 𝑥 (5 − 𝑥) 1 5 𝑥
= = (5 − 𝑥 ) = −
4 4 4 4 4
Examples
Simplify:
𝑥−2 𝑥+3
i.) +
3 2
4𝑎−1 2𝑎+3
ii.) −
6 9
3𝑥−2 𝑥+2
iii.) 3𝑥 + −
4 6

Solution
𝑥−2 𝑥+3
i.) +
3 2

(LCM of 2 and 3 = 6)
2(𝑥 − 2) + 3(𝑥 + 3)
=
6
2𝑥 − 4 + 3𝑥 + 9
=
6
2𝑥 + 3𝑥 + 9 − 4
=
6
5𝑥 + 5
=
6
5(𝑥 + 1)
=
6
4𝑎−1 2𝑎+3 (4𝑎−1) (2𝑎+3)
ii.) − = −
6 9 6 9

LCM of 6 and 9 =18

3(4𝑎 − 1) − 2(2𝑎 + 3)
=
18
 12𝑎 − 3 − 4𝑎 − 6
=
18
12𝑎 − 4𝑎 − 3 − 6
=
18
8𝑎 − 9
=
18
3𝑥−2 𝑥+2
iii.) 3𝑥 + −
4 6

3𝑥 (3𝑥 − 2) (𝑥 + 2)
= + −
1 4 6
LCM of 4 and 6 = 12
36𝑥 + 3(3𝑥 − 2) − 2(𝑥 + 2)
=
12
36𝑥 + 9𝑥 − 6 − 2𝑥 − 4
=
12
36𝑥 + 9𝑥 − 2𝑥 − 6 − 4
=
12
43𝑥 − 10
=
12
WEEK 9: EQUATION OF FRACTIONS

LEARNING OBJECTIVES: At the end of this lesson, the students should be able to:
i.) solve equation involving fraction by cross multiplication method
ii.) solve equation involving fraction by LCM method
REFERENCE:
WABP ESSENTIAL MATHEMATICS FOR JUNIOR SECONDARY SCHOOL 2

CONTENT
EQUATION OF FRACTIONS

CASE 1 : SOLUTION BY CROSS MULTIPLICATION

This method is used when the equation contains single term on both sides
EXAMPLES
Solve the following:
3𝑥 9
i.) =
4 20
3𝑥+5
ii.) =4
5
9𝑥
iii.) 7 =
𝑥−1

Solution
3𝑥 9
i.) =
4 20

Cross multiply (C.M)

3𝑥 × 20 = 4 × 9
60𝑥 = 36
Divide both sides (D.B.S) by 60
60𝑥 36
=
60 60
3
∴𝑥=
5
3𝑥+5
ii.) =4
5
3𝑥+5 4
=
5 1

(3𝑥 + 5) × 1 = 5 × 4
3𝑥 + 5 = 20

Collect like terms

3𝑥 = 20 − 5
3𝑥 = 15
Divide both sides by 3
3𝑥 15
=
3 3

∴𝑥=5
Note: when multiplying binomial terms bracket must be used.
9𝑥
iii.) 7 =
𝑥−1

7 9𝑥
=
1 𝑥−1
Cross multiply
9𝑥 × 1 = 7(𝑥 − 1)
9𝑥 = 7𝑥 − 7
Collect like term
9𝑥 − 7𝑥 = −7
2𝑥 = −7
Divide both sides by 2
2𝑥 −7
=
2 2
1
∴ 𝑥 = −3
2

CASE 2: SOLUTION BY LCM

This method is best used when there are more than one term at any side of the equation.
EXAMPLES
Solve the following:
 𝑥
i.) 4𝑥 − 5 = + 6
3
𝑥 𝑥 1
ii.) = +
2 3 2
3𝑥+2 2𝑥−7
iii.) − =0
6 9
3 5 1
iv.) (4𝑎 − 5) − (3𝑎 − 4) =
8 12 6

Solution
𝑥
i.) 4𝑥 − 5 = + 6
3

Multiply each term by the lcm (i.e. 3)

𝑥
3 × 4𝑥 − 3 × 5 = 3 × + 3 × 6
3

12𝑥 − 15 = 𝑥 + 18
Collect like terms
12𝑥 − 𝑥 = 18 + 15
11𝑥 = 33
Divide both sides by 11
11𝑥 33
=
11 11

∴𝑥=3
𝑥 𝑥 1
ii.) = +
2 3 2

Multiply each term by the lcm (i.e. 6)

𝑥 𝑥 1
6× =6× +6×
2 3 2

3𝑥 = 2𝑥 + 3
Collect like term
3𝑥 − 2𝑥 = 3
𝑥=3
3𝑥+2 2𝑥−7
iii.) − =0
6 9

Multiply each term by the lcm (i.e. 18)

(3𝑥+2) (2𝑥−7)
18 × − 18 × = 18 × 0
6 9

3(3𝑥 + 2) − 2(2𝑥 − 7) = 0
9𝑥 + 6 − 4𝑥 + 14 = 0
C.L.T
9𝑥 − 4𝑥 = −14 − 6
5𝑥 = −20
D.B.S by 5
5𝑥 −20
=
5 5

∴ 𝑥 = −4
3 5 1
iv.) (4𝑎 − 5) − (3𝑎 − 4) =
8 12 6

3(4𝑎 − 5) 5(3𝑎 − 4) 1
− =
8 12 6
M.E.T by the lcm (i.e. 24)
3(4𝑎−5) 5(3𝑎−4) 1
24 × − 24 × = 24 ×
8 12 6

3 × 3(4𝑎 − 5) − 2 × 5(3𝑎 − 4) = 4
9(4𝑎 − 5) − 10(3𝑎 − 4) = 4
Open the bracket
36𝑎 − 45 − 30𝑎 + 40 = 4
Collect like terms
36𝑎 − 30𝑎 = 4 + 45 − 40
6𝑎 = 9
D.B.S by 6
6𝑎 9
=
6 6
3
𝑎=
2
1
∴𝑎=1
2