GRADE 10 BUSINESS STUDIES
GRADE 10
BUSINESS STUDIES
UNIT 6
BUSINESS CALCULATIONS
COURSE BOOK 6
Name:
Address:
District/:
Province
__________________________________
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FLEXIBLE OPEN AND DISTANCE EDUCATION
PRIVATE MAIL BAG WAIGANI NCD
PAPUA NEW GUINEA
2017
GR 10BS U6
WRITERS & EDITORS
Writer: Doris Payok
Gana Wilson
Content Editor: Silas Umaropi
Department Editors: Lucy Joseph
Ursula Yallon
Sub-editors: Mohoto Pinoh Malt
Jeff Wama
GR 10 BS U6
1
TITLE PAGE
GRADE 10
BUSINESS STUDIES
UNIT 6
BUSINESS CALCULATIONS
In this unit, you will learn about;
TOPIC 1: CALCULATING SELLING PRICE, PROFIT,
INTERESTS AND DISCOUNTS
TOPIC 2: CALCULATING WAGES, DEPRECIATION,
INSURANCE AND INFLATION
TOPIC 3: CALCULATING PROFIT DISTRIBUTION IN
PARTNERSHIP AND DIVIDENDS IN COMPANIES
TOPIC 4: CALCULATING CURRENCY CONVERSIONS,
INCOME TAX AND RETIREMENT BENEFITS
GR 10 BS U6
2
ACKNOWLEDGEMENTS & ISBN
Acknowledgements
We acknowledge the contributions of all Primary Teachers who in one way or
another helped to develop this course.
Our profound gratitude goes to the former Principal, Mr Demas Tongogo for
leading FODE team towards this great achievement. Special thanks to the staff
of MAL and Business Studies Department of FODE who played an active role in
coordinating writing workshops, outsourcing lesson writing and editing
processes.
We also acknowledge the professional guidance provided by Curriculum and
Development Assessment Division throughout the processes of writing and, the
services given by member of the Primary Section and Academic Committees.
The Course Book was developed with the support and funding of the GO- PNG
FODE World Bank Project.
DIANA TEIT AKIS
PRINCIPAL
Written by: Doris Payok and Gana Wilson
Published in 2017 by the Flexible, Open and Distance Education
? Copyright 2017, Department of Education, Papua New Guinea
All rights reserved. No part of this publication may be reproduced, stored in a
retrieval system, or transmitted in any form or by any means electronic, mechanical,
photocopying, recording or otherwise without prior permission of the publisher.
Printed by the Flexible, Open and Distance Education
ISBN: 978-9980-89-361-1
National Library Services of Papua New Guinea
GR 10 BS U6
3
CONTENTS
TABLE OF CONTENT
Title Page¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡.
1
Acknowledgment¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡
2
Table of content ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡
3
Secretary¡¯s message ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡..
5
Unit Introduction¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡.
6
Study Guide ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡. 7
Calculating selling price, profit, interests and discounts¡¡
Topic 1:
Topic Introduction¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡
9
10
Lesson 1: Calculating selling price ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡. 11
Lesson 2: Calculating profit ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡
23
Lesson 3: Calculating interests ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡..
37
Lesson 4:
Calculating Discounts ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡..
47
Answers to Practice Exercises1- 4¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡
53
Calculating wages, depreciation and insurance ¡¡¡¡¡.
59
Topic Introduction¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡.
60
Lesson 5: Calculating wages ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡..
61
Lesson 6:
Calculating depreciation ¡¡¡¡¡¡¡¡¡¡¡¡¡..........
67
Lesson 7: Calculating insurance, premium and compensation ¡¡¡¡
75
Topic 2:
Answers to Practice Exercises 5-7
85
Topic 3:
Calculating profit distribution in partnership and
dividends in companies¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡
91
Topic Introduction¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡.
92
Lesson 8: Calculating profit distribution in a partnership¡¡¡¡¡¡¡
Lesson 9: Calculating dividends and stock value¡¡¡¡¡¡¡¡¡.....
93
99
Answers to Practice Exercises 8-9 ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡..
Topic 4:
109
Calculating currency conversions, income tax and
retirement benefits ..................................................................... 113
Topic Introduction¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡.
114
Lesson 10:
Calculating buying and selling of international
currencies¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡.
115
Lesson 11:
Calculating Income tax ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡...
121
Lesson 12:
Calculating Retirement benefits funds contributions and
payout¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡...
129
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