OCCUPATIONAL ENGLISH FOR ACCOUNTING - ARITHMETICAL SYMBOLS

 

ARITHMETICAL SYMBOLS

 

 

Objective : At the end of the lesson,stundents sould be able to use arithmetical symbols and explain arithmetical problems.

1.1   SYMBOLS

The  following symbols  are symbols or mathematical symbols.

Symbols	Read
+	Plus and
-	Minus
X	Times multiplied by
:	Divided by
=	Equals ; is equal to ; is

(+) is used for addition

(-)  is used for subtraction

(x) is used for multiplicand

(:)  is used division

1.1   NUMBERS

There are two kinds of numbers : cardinal and ordinal. Cardinal numbers are used in counting and to indicate quantities. Ordinal numbers are used  to indicate position in a series. This part shows the spelling of the cardinal numbers.

           1: one                                                   11: eleven

           2: two                                                   12: twelve

           3: three                                                 13: thirteen

           4: four                                                  14: fourteen

           5: five                                                   15: fifteen

           6: six                                                    16: sixteen

           7: seven                                                17: seventeen

           8: eight                                                 18: eighteen

           9: nine                                                  19: Nineteen

           10: ten                                                  20: Twenty

      21 twenty-one                                      101 a (one) hundred (and) one

      30 thirty                                                200 two hundred

      40 forty                                                225 two hundred (and) twenty-five

      50 fifty                                                 1.000 a (one) thousand

60 sixty                                                2.000 two thousand

70 seventy                                           3489 three thousand four hundred and eighty-nine

80 eighty                                              1.000.000 a (one) million

90 ninety                                              2.000.000 two million*

            100 (one) hundred                               1.000.000.000 a (one)  billion

  

      *note that there is no s on thousand or million

1.3 APPLICATION

           Arithmetical/mathematical symbols are read like this:

a.                                Addition

      

         3+9=12                                 Three plus nine aquals twelve

         3+8                                        Three plus eight

         4+4=?                                    How much are three and four

         4+4=8                                    Four and four are eight

b.                               Subtraction

         17-6                                      Seventeen minus six

                                               4529-200=?            How much are four thousand two hundred and fifty-nine minus to hundred?                    

                                                 14310

            -5210 

                Nought from nought leaves nought. One from leaves nought ( or nothing). Two from three leaves one. I can’t take (or subtract) five  from four, I must borrow ten; five from fourteen leaves nine. The difference (or the reminder) is nine thousand none hundred.

c.                              Multiplication

              8x4                                         Eight times four

              1x1=1                                    Once one is one

              2x1=2                                    Twice two is two

              3x5=15                                  Three times five is fifteen

              19x9=?                                  How much are nineteen times nine?

              679

           x    85

             3395

             5432

           57715

                Five times nine(or nine multiplied by five) are forty-five; I put down five and carry four. Five times seven are thirty-five and four (that I carry) are thirty nine; I write down nine and carry three. Five times isx make thirty and three; I put down thirty-three. Eight times nin (or eight nine) are seventy-two, I write two and carry seven. Eight sevens make fifty-six and seven are sixty-three. I put down three and carry six. Eight sixes make forty-eight and six are fifty-four; I write down fifty-four.

I now add he partial resul (or products) five. Two and nine are eleven. Three and three are six and one are seven. Four and three make seven five.

d.                        Division

         6:3                       six divided by three

        100:5=?                How much sre one hundred divided by five?

        750:50=15            seven hundred and fifty divided by fifty equals fifteen

      Conclusion:

•   For calculating, we can use the following arithmetical symbols:

            (+) is used for addition

            (-)  is used for subtraction

            (x) is used for multiplication

            (:)  is used for divison

•   inounting and calculating we use cardinal numbers, mot ordinal numbers

1          1.4   SUMMARY

As we know, in doing accounting calculation we use arithmetical symbols such as +, -, x. :, and 

We also use cardinal numbers to write the amount of the sum. That’s why it is suggested in this lesson the arithmetical symbols and cardinal numbers numbers, so that the students can learn how to explain the arithmetical problems in accounting.