Business Math CBLM Com Math

COMPETENCY BASED LEARNING MATERIAL
Qualification Title: ALL QUALIFICATIONS
Unit of Competency: PARTICIPATE IN WORKPLACE COMMUNICATION
Module Title: PARTICIPATING IN WORKPLACE COMMUNICATION
San Pedro Technological Institute

Crismor Ave. Elvinda Village,
San Pedro City, Laguna
Region IV-A CALABARZON
HOW TO USE THIS COMPETENCY BASED LEARNING MATERIAL
Welcome to the Module “PARTICIPATING IN WORKPLACE

COMMUNICATION”. This module contains training materials and activities for you to
complete.
The unit of competency “PARTICIPATE IN WORKPLACE

COMMUNICATION” contains the knowledge, skills and attitudes about practice
career professionalism required to obtain the National Certificate (NC) II for any
Qualification.
In this module, you are required to go through a series of learning activities in

order to complete each learning outcomes of the module. In each learning outcome
there are Information Sheets, Self Checks, Task Sheet and Job Sheets. Do
these activities on your own. Answer the Self-Check and perform the task sheet or
job sheet at the end of each learning activity.
This module was prepared to help you achieve the required competency, in
Perform workplace safety practices. This will be the source of information for you to
acquire knowledge and skills in this particular trade independently and at your own
pace, with minimum supervision or help from your trainer.
 Talk to your trainer and agree on how you will both organize the Training of
this unit. Read through the module carefully. It is divided into sections, which
cover all the skills, and knowledge you need to successfully complete this
module.
 Work through all the information and complete the activities in each section.
Read information sheets and complete the self-check. Suggested references
are included to supplement the materials provided in this module.
 Most probably your trainer will also be your supervisor or manager. He/she is
there to support you and show you the correct way to do things.
 Your trainer will tell you about the important things you need to consider when
you are completing activities and it is important that you listen and take notes.
You will be given plenty of opportunity to ask questions and practice on the job.
Make sure you practice your new skills during regular work shifts. This way you will
improve both your speed and memory and also your confidence.
 Talk to more experience workmates and ask for their guidance.

 Use the self-check questions at the end of each section to test your own
progress.
BASIC COMPETENCY Date Developed: Document No.

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COMMUNCIATION Revision # Page 2 of 54
 When you are ready, ask your trainer to watch you perform the activities
outlined in this module.
 As you work through the activities, ask for written feedback on your progress.
Your trainer keeps feedback/ pre-assessment reports for this reason. When
you have successfully completed each element, ask your trainer to mark on
the reports that you are ready for assessment.
 When you have completed this module (or several modules), and feel
confident that you have had sufficient practice, your trainer will arrange an
appointment with registered assessor to assess you. The results of your
assessment will be recorded in your competency Achievement Record.
At the end of this module is a Learner’s Diary. Use this diary to record important
dates, jobs undertaken and other workplace events that will assist you in providing
further details to your trainer or assessor. A Record of Achievement is also
provided for your trainer to complete once you complete the module. If you have
questions, don’t hesitate to ask your trainer for assistance. Your trainer will always
be available to assist you during the training.
Recognition of Prior Learning (RPL)
You have already some basic knowledge and skills covered in this module because
you have:
 Been working for some time

 Already complete training in this area
If you can demonstrate competence to your trainer in a particular skill, talk to

him/her about having them formally recognized so you don’t have to do the same
training again. If you have a qualification or Certificate of Competency from previous
trainings, show it to your trainer. If the skills you acquired are still current and
relevant to the unit/s of competency that may become part of the evidence you can
present it for RPL. If you are not sure about your competence skills, discuss this
with your trainer.

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LIST OF COMPETENCIES
No. Basic Competencies Module Title Code
Participate in Workplace Participating in Workplace

1 500311105
Communication Communication
500311106
Working in a Team
2 Work in a Team Environment
Environment
500311107
Practicing Career
3 Practice Career Professionalism
Professionalism
500311108
Practice occupational health Practicing occupational health
4
and Safety and Safety

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TABLE OF CONTENTS
Cover
How to Use this Competency Based Learning Material
List of Competencies
Table of Contents
Module Content
Learning Outcome # 2 – PARTICIPATE IN WORKPLACE
COMMUNICATION
Learning Experiences
Information Sheet 1.2-1- Fraction, Decimal, and Percent
Self-Check No. 1.2-1
Answer Key No. 1.2-1
Information Sheet 1.2-2- Basic Mensuration
Information Sheet 1.2-3- Buying and Selling
(Health Sector)Information Sheet 1.2-3a- Dosage Calculation
Self-Check No. 1.2-3a
Answer Key No. 1.2-3a
(Health Sector)Information Sheet 1.2-3b- Intravenous Flow Rate
Self-Check No. 1.2-3b
Answer Key No. 1.2-3b
(ICT Sector)Information Sheet 1.2-3c- Computer Number
System
Self-Check No. 1.2-3c
Answer Key No. 1.2-3c
Information Sheet 1.2-4- Simple Accounting
Information Sheet 1.2-5- Accomplishing Forms
References

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MODULE CONTENT
QUALIFICATION TITLE : Basic Competency
UNIT OF COMPETENCY : Participate in Workplace Communication
MODULE TITLE : Participating in Workplace
Communication
INTRODUCTION
Perform workplace safety procedure is a common Competency in all program

delivery of TESDA. It is important to be given to a trainee to ensure readiness in
workplace scenario. Your organization will have its own unique system, reflecting
your way of doing business, the hazards of your work, and how you manage the
safety and health of your employees:
If you manage a small business in a low-risk industry, your system may simply
involve listening to your employees' concerns and responding to them.
A large business in a hazardous industry may have notebooks full of written policies
and procedures and a full-time safety director.
What's most important is that your system works for your organization. It's up to you
to decide how best to operate a safe and healthy workplace, and to put your plan
into practice.
The most important transition will be the work environment. The ability to
collaborate with individuals from different cultures and backgrounds, to cooperate
with diverse personalities to be a team player and to work on projects with strict
deadlines will all be put to test on their first job. Staying organized and managing
their time in the new environment can remain crucial as they step out from college
and transfer their skills to the workplace.
After completing this module, the trainee will be assessed through oral
questioning, written tests and case study/or situational analysis.

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LEARNING OUTCOMES:
After completing this module, the trainees should be able to:
. 1. Obtain and convey workplace communication
2. Complete relevant work-related documents
3. Participate in workplace meeting and discussion
ASSESSMENT CRITERIA
The trainee will be assessed by observing the following performance criteria:
1. Ranges of forms relating to conditions of employment are completed accurately
and legibly
2. Workplace date is recorded on standard workplace forms and documents
3. Basic Mathematical processes are used in routine calculations
4. Errors in recording information on forms/ documents are identified and rectified
5. Reporting requirements to superior are completed according to enterprise
guidelines

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Complete Relevant Work Related
LEARNING OUTCOME # 2 Documents
CONTENTS:
1. Basic Mathematics
2. Technical Writing
3. Types of Forms
ASSESSMENT CRITERIA:
Ranges of forms relating to conditions of employment are completed accurately and

legibly
2. Workplace date is recorded on standard workplace forms and documents
3. Basic Mathematical processes are used in routine calculations
4. Errors in recording information on forms/ documents are identified and rectified
5. Reporting requirements to superior are completed according to enterprise
guidelines
CONDITION:
Students/ Trainees must be provided with the following:
 Manuals
 Handbook and safety procedures
 Report Sample
ASSESSMENT METHOD:
 Written Test
 Oral Questioning
 Observation
 Portfolio

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INFORMATION SHEET No. 1.1-1
Computer Mathematics
Learning Objectives: After reading this information sheet, you must be able to:
 Identify the binary from decimals
 Convert the binary system tyo decimals
The Computer Number Series
The Binary Number Systems
The binary system is used in the design and implementation of computer’s

hardware and software. Binary method of notation uses two numbers only, 0
and 1. The number 1 can be interpreted as logical true, yes or on or simply a
representation of the presence of current or signal. While 0 can be interpreted as
logical false, no, off or a representation of the absence of current signal. The 0
and 1 are called bits, the short term for binary digits. Binary is a base 2 number
system while the decimal is a base 10 number system. The base 2 number
system is what all computers and data communications use. Binary numbers are
the key to understanding how routers and how packets get from the work
station (host) to another server (host) on a Transport Control Protocol/ Internet
Protocol (TCP/IP) network.
Decimal Number System
A decimal number can be expressed as the sum of each digit times a power of
ten in expanded notation. With decimal fraction, this can be expressed also in
expanded notation. However, the values at the right side of the decimal point
are the negative power of ten
Examples:
1. 7642 = 7 x 103 + 6 x 102 + 4 x 101 + 2 x 100

= 7 x 1000 + 6 x 100 + 4 x 10 + 2 x 1
= 7000 + 600 + 40 + 2
= 7642

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2. 28.36 = 2 x 101 + 8 x 100 + 3 x 10-1 + 6 x 10-2
= 2 x 10 + 8 x 1 + 3/10 + 6/100
= 20 + 8 + 0.30 + 0.06
= 28.36
Binary to Decimal Number Conversion
Binary numbers can be converted into decimal number using an expanded

notation in base 2 instead of base 10 (in the case of decimal numbers).
Examples:
1. 102 = 1 x 21 + 0 x 20
=2+0
= 210
2. 1102 = 1 x 22 + 1 x 21 + 0 x 20
=4+2
= 610
3. 11112 = 1 x 23 + 1 x 22 + 1 x 21 + 1 x 20
=8+4+ 2+1
= 1510
Decimal to Binary Number Conversion
Decimal numbers can be converted into binary numbers by dividing it by 2. The

remainders are considered as its binary equivalent by reading it upward or the
last remainder is the first to be read. You have to neglect the numbers after the
decimal point in the quotient.
Divide Quotient Remainder
1. 1410 = 14/2 7 0
= 7/2 3 1
= 3/2 1 1
= 1/2 0 1
= 11102

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2. 910 = 9/2 4 1
= 4/2 2 0
= 2/2 1 0
= 1/2 0 1
= 10012
3. 12010 = 120/2 60 0
= 60/2 30 0
= 30/2 15 0
= 15/2 7 1
= 7/2 3 1
= 3/2 1 1
= 1/2 0 1
= 11110002

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SELF-CHECK No. 1.1-1
Convert The Following.
A. Convert the following Binary numbers to Decimal numbers.
1. 112 = ________10 4. 10002 = ________10
2. 1012 = ________10 5. 10112 = ________10
3. 1112 = ________10 6. 11012 = ________10
B. Convert the following Decimal numbers to Binary numbers
1. 810 = ________2 4. 2110 = __________2
2. 2610 = ________2 5. 11010 = __________2
3. 4810 = ________2 6. 23610 = __________2

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ANSWER KEY NO. 1.1-1
A). Binary to decimal
1.
2.
3.
4.
5.
6.
B). Decimal to Binary
1.
2.
3.
4.
5.
6.

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INFORMATION SHEET 1.2-2
1. Perform conversion of units
Measurement
Measurement is the assignment of a number to characteristic of an object or event,
which can be compared with other objects or events.
Units
A unit of measurement is a definite magnitude of a quantity, defined and adopted by
a convention or by law that is used as a standard for measurement of the same
quantity.
Qualitative measurement and Quantitative measurement
Measurement
Qualitative Quantitative
–refers to the QUALITY of characteristic -refers to the QUANTITY of characteristic
of an object or event. of an object or event.
Qualitative data – includes data Quantitative data- Deals with numerical

information that can be captured that is magnitude and amount of certain object.
not numerical in nature.
Deals with words Deals with numbers
System of measurements
A system of measurement is a collection of units of measurement and rules relating
them to each other. Systems of measurement have historically been important,
regulated and defined for the purposes of science and commerce. The most used
system of measurement is the metric system.
Metric System
The metric system is an internationally agreed decimal system of measurement. It
was originally based meter and kilogram introduced by the French first republic in
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1799, but over the years the definition of the meter and the kilogram have been
refined, and the metric system has been extended to incorporate many more units.
The International System of units (SYSTEME international d’unites”)
Is the modern form of the metric system, and is the most widely used system of
measurement. It comprises a coherent system of units of measurement built on
seven base units. The system also establishes a set of twenty prefixes to the unit
names and unit symbols that may be used when specifying multiples and fractions of
the units.
The International system of units consists of a set of base units, a set of derived
units with special names, and a set of decimal-based multipliers that are used as
prefixes.
The Metric Prefixes

Prefix Label Decimal Value Scientific colloquial
Yotta Y 1 000 000 000 000 000 000 000 1024 septillion
000
Zetta Z 1 000 000 000 000 000 000 000 1021 Sextillion
Exa E 1 000 000 000 000 000 000 1018 Quintillion
Peta P 1 000 000 000 000 000 1015 Quadrillion
Tera T 1 000 000 000 000 1012 Trillion
Giga G 1 000 000 000 109 Billion
Mega M 1 000 000 106 Million
Kilo k 1 000 103 Thousand
Hecto h 100 102 Hundred
Deka da 10 101 Ten
Metric - 1 100 One
unit
Deci d .1 10-1 Tenth
Centi c .01 10-2 Hundredth
Milli m .001 10-3 Thousandth
Micro µ .000 001 10-6 Millionth
Nano n .000 000 001 10-9 Billionth
Pico p .000 000 000 001 10-12 Trillionth
Femto f .000 000 000 000 001 10-15 Quadrillionth
Atto a .000 000 000 000 000 001 10-18 Quintillionth
Zepto z .000 000 000 000 000 000 001 10-21 Sextillionth

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Yocto y .000 000 000 000 000 000 000 10-24 Septillionth
001
CONVERSION OF UNITS
Conversion of units is the conversion between different units of
measurement for the same quantity, typically through multiplicative
conversion factors.
Dimensional analysis is the analysis of the relationships between

different physical quantities by identifying their fundamental dimensions
and units of measure and tracking these dimensions as calculations or
comparisons are performed. Converting from one dimensional unit to
another is often somewhat complex. Dimensional analysis, or more
specifically, the unit-factor method, is a widely used technique for such
conversions using the rules of algebra.
CONVERSION FACTOR
In dimensional analysis, a ratio which converts one unit of measures
without changing the quantity is called the conversion factor. For
example, centimeter and inch is both units of length, and 1 inch is equal
to 2.54 cm. the rules in algebra allow both sides of an equation to be
divided by the same expression so this 2.54 cm/ 1 inch is equal to 1.

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TEST I. Convert the Following measurements.

A. Metric Conversion
1. 45 kg – g
2. 0.035 L – mL
3. 4.96 km – cm
4. 8.009 mg - kg
5. 0.1 mb–Gb
B. Metric and English Conversion
1. 0.0032 kg –lbs
2. 2.54 in – cm
3. 3 yd – ft
4. 56.8 lbs – kg
5. 1.090 yd – m
6. 9.16 dL – cu in
7. 254 days – mins
8. 525,600,000 mins – yrs
9. 8.6 m – yd
10. 96°C - °F

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ANSWER KEY 1.2-2
TEST I. Convert the Following measurements.
A. Metric Conversion
1. 45,000 g
2. 35 mL
3. 49,600 cm
4. 0.008009 kg
5. 0.0000000001 Gb
B. Metric and English Conversion
1. 0.01 lb
2. 6.45 cm
3. 9 ft
4. 25.82 kg
5. 1 m
6. 55.9 cu in
7. 365,7600 mins
8. 1000 yrs
9. 9.41 yds
10. 204.8

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INFORMATION SHEET 1.2-3
Buying and Selling

1. Perform discounting
2. Compute for simple interest
TRADE DISCOUNT
A trade discount is a reduction from list price granted to buyers .It could take the
form of volume discounts for large purchases ,dealer’s or distributor’s discounts ,or
special discounts granted at the discretion of seller .Trade discounts could either be
a single discount or a series of discounts.
SINGLE DISCOUNT
Computing for discounts makes use of our basic percentage formula P=BR the base
is the list price, the rate is the discount rate, and the percentage is the discount.
Such as:
P = BR
Discount = list price x Discount rate
Example: Compute the discount for an item with a list price of ₱ 1,250.00 a subject
to a 15% discount .What is its net invoice price?
Given: List price = ₱1,250.00
Discount Rate = 15%
Find: a. Discount
b. Net Invoice Price
Solutions:
a. Discount = List Price x Discount Rate
= ₱1,250.00 x 15%
=₱187.50
b. Net Invoice Price = List Price x Discount Rate
=₱1,250.00 - ₱187.50
=₱1,062.50
SERIES OF DISCOUNTS
In certain instances, a seller grants additional discounts other than the
discount ordinarily given by him or her. For instance, aside from the regular 10%
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discount , a seller may grant a special additional discount of 5% The series of
discounts is therefore , 10% and 5% .This is not, however ,equivalent to 15% as we
shall see later .
Example: Compute for the discount and the net invoice price if an item listed at
₱1,250.00 is given a 10% and 5% discount
Given: List price =₱1,250
Discount Rates = 10% and 5%
Find: a. Discount
b. Net invoice price
Solution:
Method 1
We first multiply the list price by the first discount rate .To get the second discount,
multiply the difference between the list price and the first discount, and the second
discount rate we then deduct the second discount from the said difference to get net
invoice price.
List price ……………………………………………………………₱1,250.00
Less 10%(₱1,250 x 10% )…………………………………….125.00
Difference………………………………………………………….₱1.125.00
Less 5% (₱1,125.00x 5%)……………………………………56.25
Net Invoice Price ……………………………………………….₱1,068.75
Our total discount is equal to the first discount plus the second discount:
Total discount = ₱125.00 + ₱56.25
= ₱181.25
METHOD 2
Using this method, we will convert the series of discounts to a single equivalent rate.
Step 1: Deduct the series of discounts individually from 100%
(a) 100% - 10% = 90%
(b) 100% - 5% = 95%
Step 2: Multiply the resulting products by themselves to give us the net invoice price
rate
(a) x (b)= 90% x 95% =85.5% (NIP rate )
Step 3: Deduct this NIP rate from 100% to get the single equivalent discount Rate.
100% - 85.5% = 14.5% (Single Equivalent Rate)
Take note that if we add NIP rate and the single equivalent discount rate. We will get
100%
To get the discount, we multiply the single equivalent discount rate by the list price:
Discount = List price x single equivalent discount rate
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=₱1,250 x 14.5%
=₱181.25
To get the net invoice price, we multiply the list price by the net invoice rate (NIP
rate) obtained in step (3) above.
Net invoice price = List price x NIP rate
=₱1,250.00 x 85.5%
=₱1.068.75
SIMPLE INTEREST
Principal is the amount borrowed . Rate (interest rate) is the cost of the using
money expressed as a percentage of the principal for a given period of time, which is
usually per year .It is generally regarded as the cost of borrowing or lending out
money or the cost of credit .Time is the term of period of the loan.
SIMPLE INTEREST FORMULA

The amount of money charged for the use of borrowed money as interest
expense from the point of view of the borrower; the amount of money earned on
invested money or money lent is interest income from the point of view of the
creditor. Interest computed on the original principal for anytime period or length of
time money is borrowed or lent/invested is term as simple interest
Our basic formula to compute for simple interest is:
I=Prt
Where I –interest (amount paid for the use of money)
P- Principal (amount borrowed/lent/invested)
r- Rate (percent of interest being charged)
T – time (number of periods for which the money will be borrowed
/lent/invested
The rate and the time should always agree, that is, if rate is per annum, time should
be in years; if rate is per month, time should be in months; and if rate is per day, time
should be in days .In the absence of stipulation to the contrary, a started rate of
interest is understood to be on a per annum or annual basis.
To find the maturity value or future value F (total money upon maturity)
F=P+I
If we substitute our basic formula for interest in formula 2, we will have
F = P[1 + rt]

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I. Complete the matrix by supplying the correct figure.

List Price Discount Rate Discount Net Invoice Price NIP Rate
₱ 158.75 5% 1. 2. 3.
₱ 865.00 12 % 4. 5 6.
7. 8. 9. ₱ 945.75 97%
₱ 1,300.00 10. ₱ 104.00 11. 12.
I. Compute for the interest and maturity value of the following items.
P R t I F
a) ₱ 720.00 1% / month 2 years 1. 2.
b) ₱ 640.00 1% / month 3 quarters 3. 4.
c) ₱ 1,650 4 % / month 3 years 5. 6.
d) ₱ 3,160 6% / quarter 4 years 7. 8.
e) ₱ 4,280 10% 5 ½ years 9. 10.

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ANSWER KEY 1.2-3
I.
1. ₱ 7.94
2. ₱ 150.81
3. 95 %
4. ₱ 103.80
5. ₱ 761.20
6. 88 %
7. ₱ 975.00
8. 3 %
9. ₱ 29.25
10. 12.5 %
11. ₱ 1,196.00
12. 87.5 %
II.
13. ₱ 172.80
14. ₱ 892.80
15. ₱ 57.60
16. ₱697.60
17. ₱ 2376.00
18. ₱ 4026.00
19. ₱ 2275.20
20. ₱ 5435.20
21. ₱ 2354.00
22. ₱ 6634.00

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INFORMATION SHEET 1.2-3a
Dosage Calculation
1. Perform conversion of units
2. Calculate Dosage of different medicines
Dose Calculation (Desired Over Have or Formula)
Introduction
There are 3 primary methods for calculation of medication dosages;
Dimensional Analysis, Ratio Proportion, and Formula or Desired Over Have
Method. We are going to explore the Desired Over Have or Formula Method,
one of these 3 methods, in more detail.
Desired Over Have or Formula Method uses a formula or equation to solve for
an unknown quantity (x) much like ratio proportion.
Drug calculations require the use of conversion factors, for example when
converting from pounds to kilograms or liters to milliliters. Simplistic in design,
this method affords clinicians the opportunity to work with various units of
measurement, converting factors to find the answer. These methods are
useful in checking the accuracy of the other methods of calculation, thus
acting as a double or triple check.
Preparation
When clinicians are prepared and know the key conversion factors, they will
be less anxious about the calculation involved. This is vital to accuracy
regardless of which formula or method employed.
Conversion Factors
 1 kg = 2.2 lb
 1 gallon = 4 quart
 1 tsp = 5 mL
 1 inch = 2.54 cm
 1 L = 1000 mL

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 1 kg = 1000 g
 1 oz = 30 mL = 2 tbsp
 1 g = 1000 mg
 1 mg = 1000 mcg
 1 cm = 10 mm
 1 tbsp = 15 mL
 1 cup = 8 fl oz
 1 g = 60 mg
 1 pint = 2 cups
 12 inches = 1 foot
 1 L = 1.057 qt
 1 lb = 16 oz
 1 tbsp = 3 tsp
 60 minute = 1 hour
 1 cc = 1 mL
 2 pints = 1 qt
 1 stone = 0.14 centals
 8 oz = 240 mL = 1 glass
 1 tsp = 60 gtts
 1 pt = 500 mL = 16 oz
 1 oz = 30 mL
 4 oz = 120 mL (Casey, 2018).
Technique
There are 3 primary methods for the calculation of medication dosages as
referenced above. These include Desired Over Have Method or Formula,
Dimensional Analysis and Ratio and Proportion (as cited in Boyer,
2002)[Lindow, 2004].
Desired Over Have or Formula Method
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Desired over Have or Formula Method is a formula or equation to solve for an
unknown quantity (x) much like ratio proportion. Drug calculations require the
use of conversion factors, such as when converting from pounds to kilograms
or liters to milliliters. Simplistic in design, this method affords us the
opportunity to work with various units of measurement, converting factors to
find our answer. Useful in checking the accuracy of the other methods of
calculation as above mentioned, thus acting as a double or triple check.
 A basic formula, solving for x, guides us in the setting up of an equation:
 D/H x Q = x, or Desired dose (amount) = ordered Dose amount/amount
on Hand x Quantity.
For example, a provider requests lorazepam 4 Mg IV Push for a patient in
severe alcohol withdrawal. The clinician has 2 mg/mL vials on hand. How
many milliliters should he or she draw up in a syringe to deliver the desired
dose?
 Dose ordered (4 mg) x Quantity (1 mL)/Have (2 mg) = Amount wanted
to give (2 mL)
Units of measurement must match, for example, milliliters and milliliters, or
one needs to convert to like units of measurement. In the example, above, the
ordered dose was in milligrams, and the have dose was in milligrams, both
which cancel out leaving milliliters (answer called for milliliters), so no further
conversion is required.
Dimensional Analysis Method
An order placed by a provider for lorazepam 4 mg IV PUSH for CIWA score of
25 or higher, follow CAGE Protocol for subsequent dosages based on CIWA
scoring.
 The clinician has 2 mg/mL vials in the automated dispensing unit.
 How many milliliters are needed to arrive at ordered dose?
 The desired dose os placed over 1 remember, (x mL) = 4 mg/1 x 1 mL/2
mg x (4)(1)/2 x 4/2 x 2/1 = 2 mL, keep multiplying/dividing until the
desired amount is reached, 2 mL in this example.
 Notice, the fraction was set up with milligrams and milligrams
strategically placed so like units could cancel each other out, making
the equation easier to solve for the unit desired or milliliters. The answer
makes sense, so work is done.
Zeros can be canceled out in the same way as like units. For example:

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 1000/500 x 10/5 = 2, the 2 zeros in 1000 and 2 zeros in 500 can be
crossed out since like units in numerator and denominator, leaving 10/5,
a much easier fraction to solve and the answer makes sense.
We have addressed zeros, and now let us look at 1.
 If one multiplies a number by a 1, then the number is unchanged.
 In contrast, if you multiply a number by zero, the number becomes zero.
 Examples listed below are as follows: 18 x 0 = 0 or 20 x 1 = 20.
Ratio and Proportion Method
The Ratio and Proportion Method has been around for years and is one of the
oldest methods utilized in drug calculations (as cited in Boyer, 2002)[Lindow,
2004]. Addition principals is a problem-solving technique that has no bearing
on this relationship, only multiplication, and division are used to navigate
through a ratio and proportion problem, not adding. An example listed below
will provide a better explanation using a fraction or a colon format:
A provider orders lorazepam 4 mg IV Push now for a CIWA score of 25. There
are 2 mg/mL vials on hand. How many milliliters are required to carry out the
ordered dose?
 Have on hand / Quantity you have = Desired Amount / x
 2 mg/1 mL = 4 mg/x
 2x/2 = 4/2
 x = 2 mL
In colon format, one would use H:V::D:X and multiply means DV and
Extremes HX.
 Hx = DV, x = DV/H, 2:1::4:x, 2x = (4)(1), x = 4/2, x = 2 mL

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SELF-CHECK No. 1.2-3a
I. Calculate the volume of medication in mL necessary to

administer the dosages ordered in the following. Express
your answers as decimal to the nearest tenths.
1. A 50 mg dosage has been ordered. The strength available is 60 mg in 1.5 mL

2. Prepare a 300 mcg dosage. The dosage available is 0.4 mg/mL
3. Prepare 0.45g. the strength available is 300 mg/mL.
4. The medication labeled 5mg/mL. An 8 mg dosage has been ordered.
5. Prepare a 70 mg dosage from a solution labeled 250 mg in 5 mL.
6. The drug is labeled 25 mg per mL; 30 mg has been ordered.
7. The label reads 50 mg/mL. Prepare a 60 mg dosage.
8. ‘the order is 12 mg. The vial is labeled 5 mg per mL.
9. A dosage of 7 mg has been ordered. The vial label reads 10 mg per mL.
10. The dosage strength is 10 mg/1 ml.; 8 mg has been ordered.

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ANSWER KEY 1.2-3a
I.
1. 1.3 mL
2. 0.8 mL
3. 1.5 mL
4. 1.6 mL
5. 1.4 mL
6. 1.2 mL
7. 1.2 mL
8. 2.4 mL
9. 0.7 mL
10. 0.8 mL

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INFORMATION SHEET 1.2-3b
Intravenous Flow Rate
Learning Objectives: After reading this information sheet, you MUST able to:
1. Regulate the flow rate of IV Fluid
Volume/Time - IV mL Rate Questions

Given a certain amount of liquid and a time period, what is the necessary IV flow rate
in mL/hr? Measurement used when IV regulated electronically by infusion pump.
Formula:
Volume (mL)
= Y (Flow Rate in mL/hr)
Time (hr)
Example: Infuse 250 mL over the next 120 minutes by infusion pump.
Volume (mL)
Time (hr)
Convert 120 minutes to hours.
 min → hr ( ÷ by 60 )
 120 min ÷ 60 = 2 hr
250 mL
= 125 mL/hr
2 hr
Example: Ordered 1000 mL D5W IV to infuse in 10 hours by infusion pump.

Volume (mL)
Time (hr)
1000 mL
= 100 mL/hr
10 hr
Volume/Time - IV Drop Rate Questions

Given a certain amount of liquid, a time period, and a drop factor (gtts/mL), what is
the necessary IV flow rate in gtts/min? Measurement used when IV is regulated
manually. Because it is not possible to give a patient a fraction of a drop, it is typical
to round answers for these problems up or down to the nearest whole number.
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Formula:
Volume (mL)
x Drop Factor (gtts/mL) = Y (Flow Rate in gtts/min)
Time (min)
Example: Calculate the IV flow rate for 1200 mL of NS to be infused in 6 hours. The
infusion set is calibrated for a drop factor of 15 gtts/mL.
Volume (mL)
Time (min)
Convert 6 hours to minutes.
 min ← hr ( x by 60 )
 6 hr x 60 = 360 min
1200 mL
x 15 gtts/mL = 50 gtts/min
360 min
Example: Calculate the IV flow rate for 200 mL of 0.9% NaCl IV over 120 minutes.
Infusion set has drop factor of 20 gtts/mL.
Volume (mL)
Time (min)
200 mL
x 20 gtts/mL = 33 gtts/min
120 min

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SELF-CHECK NO. 1.2-3b
Test I. Calculate the gtt/min manual IV flow rates for the following
infusions. Round rates to the nearest whole number.
1. An Iv of 2000 mL is to infuse over 12 hrs using a 10 gtt/mL set.

2. 3500 mL are ordered to infuse in 24 hr using a set calibrated at 20 mgtt/ mL.
3. Infuse 500 mL in 3 hr using a 15 gtt/mL set.
4. A volume of 1500 mL is to in fuse in 5 hr using a 15 gtt/mL
5. 1750 mL are ordered to infuse in 9 hr using a 20 gtt/mL set.
6. An IV of 2500 mL is to infuse in 18 hr on a calibrated at 10 gtt/ml.
7. A 3000 mL volume is to infuse in 24 hr on a set calibrated at 20 calibtaed at 20
gtt/mL.
8. A volume 2750 mL is to infuse in 22 hr on a 15 gtt/mL set.
9. An IV of 750 mL is ordered to infuse in 8 hr on a 10 gtt/mL set
10. A volume of 1250 mLis to infuse in 12 hr using a 15 gtt/mL set.

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ANSWER KEY: 1.2-3b
TEST I.
1.28 gtt/min
2. 49 gtt/min
3. 42 gtt/ min
4. 75 gtt/min
5. 65 gtt/min
6. 26 gtt/min
7. 41 gtt/min
8. 31 gtt/min
9. 16 gtt/min
10. 26 gtt/ min

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INFORMATION SHEET NO. 1.2-4
Technical Writing
Learning Objectives: After reading this information sheet, you MUST able to:
1. Perform simple accounting
Introduction to Accounting Basics

This explanation of accounting basics will introduce you to some basic accounting
principles, accounting concepts, and accounting terminology.
Some of the basic accounting terms that you will learn include revenues, expenses,
assets, liabilities, income statement, balance sheet, and statement of cash flows.
You will become familiar with accounting debits and credits as we show you how to
record transactions. You will also see why two basic accounting principles, the
revenue recognition principle and the matching principle, assure that a company's
income statement reports a company's
Income Statement
Marilyn points out that an income statement will show how profitable Direct Delivery
has been during the time interval shown in the statement's heading. This period of
time might be a week, a month, three months, five weeks, or a year—Joe can
choose whatever time period he deems most useful.
The reporting of profitability involves two things: the amount that was earned
(revenues) and the expenses necessary to earn the revenues. As you will see next,
the term revenues is not the same as receipts, and the term expenses involves more
than just writing a check to pay a bill.
A. Revenues
The main revenues for Direct Delivery are the fees it earns for delivering parcels.
Under the accrual basis of accounting (as opposed to the less-preferred cash
method of accounting), revenues are recorded when they are earned, not when the
company receives the money. Recording revenues when they are earned is the
result of one of the basic accounting principles known as the revenue recognition
principle.
For example, if Joe delivers 1,000 parcels in December for $4 per delivery, he has
technically earned fees totalling $4,000 for that month. He sends invoices to his
clients for these fees and his terms require that his clients must pay by January 10.
Even though his clients won't be paying Direct Delivery until January 10, the accrual
basis of accounting requires that the $4,000 be recorded as December revenues,
since that is when the delivery work actually took place. After expenses are matched

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with these revenues, the income statement for December will show just
how profitable the company was in delivering parcels in December.
When Joe receives the $4,000 worth of payment checks from his customers on
January 10, he will make an accounting entry to show the money was received. This
$4,000 of receipts will not be considered to be January revenues, since
the revenues were already reported as revenues in December when they were
earned. This $4,000 of receipts will be recorded in January as a reduction
in Accounts Receivable. (In December Joe had made an entry to Accounts
Receivable and to Sales.)
B. Expenses
Now Marilyn turns to the second part of the income statement—expenses. The
December income statement should show expenses incurred during December
regardless of when the company actually paid for the expenses. For example, if Joe
hires someone to help him with December deliveries and Joe agrees to pay him
$500 on January 3, that $500 expense needs to be shown on the December income
statement. The actual date that the $500 is paid out doesn't matter. What matters is
when the work was done—when the expense was incurred—and in this case, the
work was done in December. The $500 expense is counted as a December expense
even though the money will not be paid out until January 3. The recording of
expenses with the related revenues is associated with another basic accounting
principle known as the matching principle.
Marilyn explains to Joe that showing the $500 of wages expense on the December
income statement will result in a matching of the cost of the labor used to deliver the
December parcels with the revenues from delivering the December parcels. This
matching principle is very important in measuring just how profitable a company was
during a given time period.
Marilyn is delighted to see that Joe already has an intuitive grasp of this basic
accounting principle. In order to earn revenues in December, the company had to
incur some business expenses in December, even if the expenses won't be paid until
January. Other expenses to be matched with December's revenues would be such
things as gas for the delivery van and advertising spots on the radio.
Joe asks Marilyn to provide another example of a cost that wouldn't be paid in
December, but would have to be shown/matched as an expense on December's
income statement. Marilyn uses the Interest Expense on borrowed money as an
example. She asks Joe to assume that on December 1 Direct Delivery borrows
$20,000 from Joe's aunt and the company agrees to pay his aunt 6% per year in
interest, or $1,200 per year. This interest is to be paid in a lump sum each on
December 1 of each year.
Now even though the interest is being paid out to his aunt only once per year as a
lump sum, Joe can see that in reality, a little bit of that interest expense
is incurred each and every day he's in business. If Joe is preparing monthlyincome
statements, Joe should report one month of Interest Expense on each month's
income statement. The amount that Direct Delivery will incur as Interest Expense will

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be $100 per month all year long ($20,000 x 6% ÷ 12). In other words, Joe needs to
match $100 of interest expense with each month's revenues. The interest expense is
considered a cost that is necessary to earn the revenues shown on the income
statements.
Marilyn explains to Joe that the income statement is a bit more complicated than
what she just explained, but for now she just wants Joe to learn some basic
accounting concepts and some of the accounting terminology. Marilyn does make
sure, however, that Joe understands one simple yet important point:
an income statement, does not report the cash coming in—rather, its purpose is to
(1) report the revenues earned by the company's efforts during the period, and (2)
report the expenses incurred by the company during the same period. The purpose
of the income statement is to show a company's profitability during a specific period
of time. The difference (or "net") between the revenues and expenses for Direct
Delivery is often referred to as the bottom line and it is labeled as either Net
Income or Net Loss.
Balance Sheet - Assets

Marilyn moves on to explain the balance sheet, a financial statement that reports the
amount of a company's (A)assets, (B) liabilities, and (C) stockholders' (or owner's)
equity at a specific point in time. Because the balance sheet reflects a specific point
in time rather than a period of time, Marilyn likes to refer to the balance sheet as a
"snapshot" of a company's financial position at a given moment. For example, if a
balance sheet is dated December 31, the amounts shown on the balance sheet are
the balances in the accounts after all transactions pertaining to December 31 have
been recorded.
(A) Assets
Assets are things that a company owns and are sometimes referred to as the
resources of the company. Joe readily understands this—off the top of his head he
names things such as the company's vehicle, its cash in the bank, all of the supplies
he has on hand, and the dolly he uses to help move the heavier parcels. Marilyn
nods and shows Joe how these are reported in accounts
called Vehicles, Cash, Supplies, and Equipment. She mentions one asset Joe hadn't
considered—Accounts Receivable. If Joe delivers parcels, but isn't paid immediately
for the delivery, the amount owed to Direct Delivery is an asset known as Accounts
Receivable.
Prepaids
Marilyn brings up another less obvious asset—the unexpired portion of prepaid
expenses. Suppose Direct Delivery pays $1,200 on December 1 for a six-month
insurance premium on its delivery vehicle. That divides out to be $200 per month
($1,200 ÷ 6 months). Between December 1 and December 31, $200 worth of
insurance premium is "used up" or "expires". The expired amount will be reported
as Insurance Expense on December's income statement. Joe asks Marilyn where

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the remaining $1,000 of unexpired insurance premium would be reported. On the
December 31 balance sheet, Marilyn tells him, in an asset account called Prepaid
Insurance.
Other examples of things that might be paid for before they are used include
supplies and annual dues to a trade association. The portion that expires in the
current accounting period is listed as an expense on the income statement; the part
that has not yet expired is listed as an asset on the balance sheet.
Marilyn assures Joe that he will soon see a significant link between the income
statement and balance sheet, but for now she continues with her explanation of
assets.
Cost Principle and Conservatism

Joe learns that each of his company's assets was recorded at its original cost, and
even if the fair market value of an item increases, an accountant will not increase the
recorded amount of that asset on the balance sheet. This is the result of another
basic accounting principle known as the cost principle.
Although accountants generally do not increase the value of an asset, they
might decrease its value as a result of a concept known as conservatism. For
example, after a few months in business, Joe may decide that he can help out some
customers—as well as earn additional revenues—by carrying an inventory of
packing boxes to sell. Let's say that Direct Delivery purchased 100 boxes wholesale
for $1.00 each. Since the time when Joe bought them, however, the wholesale price
of boxes has been cut by 40% and at today's price he could purchase them for $0.60
each. If the net realizable value of his inventory is less than the original
recorded cost, the principle of conservatism directs the accountant to report the
lower amount as the asset's value on the balance sheet.
In short, the cost principle generally prevents assets from being reported at more
than cost, while conservatism might require assets to be reported at less than their
cost.
Depreciation
Joe also needs to know that the reported amounts on his balance sheet for assets
such as equipment, vehicles, and buildings are routinely reduced by depreciation.
Depreciation is required by the basic accounting principle known as the matching
principle. Depreciation is used for assets whose life is not indefinite—equipment
wears out, vehicles become too old and costly to maintain, buildings age, and some
assets (like computers) become obsolete. Depreciation is the allocation of the cost of
the asset to Depreciation Expense on the income statement over its useful life.
As an example, assume that Direct Delivery's van has a useful life of five years and
was purchased at a cost of $20,000. The accountant might match $4,000 ($20,000 ÷
5 years) of Depreciation Expense with each year's revenues for five years. Each
year the carrying amount of the van will be reduced by $4,000. (The carrying
amount—or "book value"—is reported on the balance sheet and it is the cost of the

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van minus the total depreciation since the van was acquired.) This means that after
one year the balance sheet will report the carrying amount of the delivery van as
$16,000, after two years the carrying amount will be $12,000, etc. After five years—
the end of the van's expected useful life—its carrying amount is zero.
Joe wants to be certain that he understands what Marilyn is telling him regarding the
assets on the balance sheet, so he asks Marilyn if the balance sheet is, in effect,
showing what the company's assets are worth. He is surprised to hear Marilyn say
that the assets are not reported on the balance sheet at their worth (fair market
value). Long-term assets (such as buildings, equipment, and furnishings) are
reported at their cost minus the amounts already sent to the income statement as
Depreciation Expense. The result is that a building's market value may actually have
increased since it was acquired, but the amount on the balance sheet has
been consistently reduced as the accountant moved some of its cost to Depreciation
Expense on the income statement in order to achieve the matching principle.
Another asset, Office Equipment, may have a fair market value that is much smaller
than the carrying amount reported on the balance sheet. (Accountants view
depreciation as an allocation process—allocating the cost to expense in order to
match the costs with the revenues generated by the asset. Accountants
do not consider depreciation to be a valuation process.) The asset Land is not
depreciated, so it will appear at its original cost even if the land is now worth one
hundred times more than its cost.
Short-term (current) asset amounts are likely to be close to their market values,
since they tend to "turn over" in relatively short periods of time.
Marilyn cautions Joe that the balance sheet reports only the assets acquired and
only at the cost reported in the transaction. This means that a company's
reputation—as excellent as it might be—will not be listed as an asset. It also means
that Jeff Bezos will not appear as an asset on Amazon.com's balance sheet; Nike's
logo will not appear as an asset on its balance sheet; etc. Joe is surprised to hear
this, since in his opinion these items are perhaps the most valuable things those
companies have. Marilyn tells Joe that he has just learned an important lesson that
he should remember when reading a balance sheet.
Balance Sheet - Liabilities and Stockholders' Equity
(B) Liabilities
The balance sheet reports Direct Delivery's liabilities as of the date noted in the
heading of the balance sheet. Liabilities are obligations of the company; they are
amounts owed to others as of the balance sheet date. Marilyn gives Joe some
examples of liabilities: the loan he received from his aunt (Notes Payable or Loan
Payable), the interest on the loan he owes to his aunt (Interest Payable), the amount
he owes to the supply store for items purchased on credit (Accounts Payable), the
wages he owes an employee but hasn't yet paid to him (Wages Payable).
Another liability is money received in advance of actually earning the money. For
example, suppose that Direct Delivery enters into an agreement with one of its

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customers stipulating that the customer prepays $600 in return for the delivery of 30
parcels every month for 6 months. Assume Direct Delivery receives that $600
payment on December 1 for deliveries to be made between December 1 and May
31. Direct Delivery has a cash receipt of $600 on December 1, but it does not have
revenues of $600 at this point. It will have revenues only when it earns them by
delivering the parcels. On December 1, Direct Delivery will show that its
asset Cash increased by $600, but it will also have to show that it has a liability of
$600. (It has the liability to deliver $600 of parcels within 6 months, or return the
money.)
The liability account involved in the $600 received on December 1 is Unearned
Revenue (or Deferred Revenues,Customer Deposits, etc.). Each month, as the 30
parcels are delivered, Direct Delivery will be earning $100, and as a result, each
month $100 moves from the account Unearned Revenue to Service Revenues. Each
month Direct Delivery's liability decreases by $100 as it fulfills the agreement by
delivering parcels and each month its revenues on the income statement increase by
$100.
(C) Stockholders' Equity

If the company is a corporation, the third section of a corporation's balance sheet is
Stockholders' Equity. (If the company is a sole proprietorship, it is referred to as
Owner's Equity.) The amount of Stockholders' Equity is exactly the difference
between the asset amounts and the liability amounts. As a result accountants often
refer to Stockholders' Equity as the difference (or residual) of assets minus liabilities.
Stockholders' Equity is also the "book value" of the corporation.
Since the corporation's assets are shown at cost or lower (and not at their market
values) it is important that you do not associate the reported amount of
Stockholders' Equity with the market value of the corporation. (Hence, it is a poor
choice of words to refer to Stockholders' Equity as the corporation's "net worth".) To
find the market value of a corporation, you should obtain the services of a
professional familiar with valuing businesses.
Within the Stockholders' Equity section you may see accounts such as Common
Stock,Paid-in Capital in Excess of Par Value-Common Stock, Preferred
Stock, Retained Earnings,Accumulated Other Comprehensive Income, Treasury
Stock, and Current Year's Net Income.
The account Common Stock will be increased when the corporation issues shares of
stock in exchange for cash (or some other asset). Another account Retained
Earnings will increase when the corporation earns a profit. There will be a decrease
when the corporation has a net loss. This means that revenues will automatically
cause an increase in Stockholders' Equity and expenses will automatically cause
a decrease in Stockholders' Equity. This illustrates a link between a company's
balance sheet and income statement.

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Statement of Cash Flows
The third financial statement that Joe needs to understand is the Statement of Cash
Flows. This statement shows how Direct Delivery's cash amount has changed during
the time interval shown in the heading of the statement. Joe will be able to see at a
glance the cash generated and used by his company's operating activities, its
investing activities, and its financing activities. Much of the information on this
financial statement will come from Direct Delivery's balance sheets and income
statements.
The three financial reports that Marilyn introduced to Joe—the income statement, the
balance sheet, and the statement of cash flows—represent one segment of the
valuable output that good accounting software can generate for business owners.
Marilyn now explains to Joe the basics of getting started with recording his
transactions.
Double Entry System

The field of accounting—both the older manual systems and today's basic
accounting software—is based on the 500-year-old accounting procedure known
as double entry. Double entry is a simple yet powerful concept: each and every one
of a company's transactions will result in an amount recorded into at least two of the
accounts in the accounting system.
The Chart of Accounts

To begin the process of setting up Joe's accounting system, he will need to make a
detailed listing of all the names of the accounts that Direct Delivery, Inc. might find
useful for reporting transactions. This detailed listing is referred to as a chart of
accounts. (Accounting software often provides sample charts of accounts for various
types of businesses.)
As he enters his transactions, Joe will find that the chart of accounts will help him
select the two (or more) accounts that are involved. Once Joe's business begins, he
may find that he needs to add more account names to the chart of accounts, or
delete account names that are never used. Joe can tailor his chart of accounts so
that it best sorts and reports the transactions of his business.
Because of the double entry system all of Direct Delivery's transactions will involve a
combination of two or more accounts from the balance sheet and/or the income
statement. Marilyn lists out some sample accounts that Joe will probably need to
include on his chart of accounts:
Balance Sheet accounts:
 Asset accounts (Examples: Cash, Accounts
Receivable, Supplies, Equipment)
 Liability accounts (Examples: Notes Payable, Accounts Payable, Wages
Payable)
 Stockholders' Equity accounts (Examples: Common Stock, Retained
Earnings)
Income Statement accounts:

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 Revenue accounts (Examples: Service Revenues, Investment Revenues)
 Expense accounts (Examples: Wages Expense, Rent Expense, Depreciation
Expense)
To help Joe really understand how this works, Marilyn illustrates the double entry
with some sample transactions that Joe will likely encounter.
Sample Transaction #1
On December 1, 2017 Joe starts his business Direct Delivery, Inc. The first
transaction that Joe will record for his company is his personal investment of
$20,000 in exchange for 5,000 shares of Direct Delivery's common stock. Direct
Delivery's accounting system will show an increase in its account Cash from zero to
$20,000, and an increase in its stockholders' equity account Common Stock by
$20,000. Both of these accounts are balance sheet accounts. There are no revenues
because no delivery fees were earned by the company, and there were no
expenses.
After Joe enters this transaction, Direct Delivery's balance sheet will look like this:
Marilyn asks Joe if he can see that the balance sheet is just that-in balance. Joe
looks at the total of $20,000 on the asset side, and looks at the $20,000 on the right
side, and says yes, of course, he can see that it is indeed in balance.
Marilyn shows Joe something called the basic accounting equation, which, she
explains, is really the same concept as the balance sheet, it's just presented in an
equation format:
The accounting equation (and the balance sheet) should always be in balance.
Debits and Credits

Did the first sample transaction follow the double entry system and affect two or
more accounts? Joe looks at the balance sheet again and answers yes, both Cash
and Common Stock were affected by the transaction.
Marilyn introduces the next basic accounting concept: the double entry system
requires that the same dollar amount of the transaction must be entered on both
the left side of one account, and on the right side of another account. Instead of the
word left, accountants use the word debit; and instead of the word right, accountants
use the word credit. (The terms debit and credit are derived from Latin terms used
500 years ago.)
Here's a Tip
Debit means left.
Credit means right.
Joe asks Marilyn how he will know which accounts he should debit—meaning he
should enter the numbers on the left side of one account—and which accounts he
should credit—meaning he should enter the numbers on the right side of another

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account. Marilyn points back to the basic accounting equation and tells Joe that if he
memorizes this simple equation, it will be easier to understand the debits and credits.
Here's a Tip
Memorizing the simple accounting equation will help you learn the debit and credit
rules for entering amounts into the accounting records.
Let's take a look at the accounting equation again:
Just as assets are on the left side (or debit side) of the accounting equation, the
asset accounts in the general ledger have their balances on the left side.
To increase an asset account's balance, you put more on the left side of the asset
account. In accounting jargon, you debit the asset account. To decrease an asset
account balance you credit the account, that is, you enter the amount on the right
side.
Just as liabilities and stockholders' equity are on the right side (or credit side) of the
accounting equation, the liability and equity accounts in the general ledger have their
balances on the right side. To increase the balance in a liability or stockholders'
equity account, you put more on the right side of the account. In accounting jargon,
you credit the liability or the equity account. To decrease a liability or equity, you
debit the account, that is, you enter the amount on the left side of the account.
As with all rules, there are exceptions, but Marilyn's reference to the accounting
equation may help you to learn whether an account should be debited or credited.
Since many transactions involve cash, Marilyn suggests that Joe memorize how the
Cash account is affected when a transaction involves cash: if Direct
Delivery receives cash, the Cash account is debited; when Direct Delivery payscash,
the Cash account is credited.
Here's a Tip
When a company receives cash, the Cash account is debited.
When the company pays cash, the Cash account is credited.
Marilyn refers to the example of December 1. Since Direct Delivery received
$20,000 in cash from Joe in exchange for 5,000 shares of common stock, one of the
accounts for this transaction is Cash. Since cash was received, the Cash account
will be debited.
In keeping with double entry, two (or more) accounts need to be involved. Because
the first account (Cash) was debited, the second account needs to be credited. All
Joe needs to do is find the right account to credit. In this case, the second account is
Common Stock. Common stock is part of stockholders' equity, which is on the right
side of the accounting equation. As a result, it should have a credit balance, and to
increase its balance the account needs to be credited.
Accountants indicate accounts and amounts using the following format:

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Accountants usually first show the account and amount to be debited. On the next
line, the account to be credited is indented and the amount appears further to the
right than the debit amount shown in the line above. This entry format is referred to
as a general journal entry.
(With the decrease in the price of computers and accounting software, it is rare to
find a small business still using a manual system and making entries by hand.
Accounting software has made the process of recording transactions so much easier
that the general journal is rarely needed. In fact, entries are often generated
automatically when a check or sales invoice is prepared.)
Sample Transaction #2
Marilyn illustrates for Joe a second transaction. On December 2, Direct Delivery
purchases a used delivery van for $14,000 by writing a check for $14,000. The two
accounts involved are Cash and Vehicles (or Delivery Equipment). When the check
is written, the accounting software will automatically make the entry into these two
accounts.
Marilyn explains to Joe what is happening within the software. Since the
company pays $14,000, the Cash account is credited. (Accountants consider the
checking account to be Cash, and the TIP you learned is that when cash is paid,
you credit Cash.) So we know that the Cash account will be credited for $14,000 and
we know the other account will have to be debited for $14,000. We need only identify
the best account to debit. In this case we choose Vehicles (or Delivery Equipment)
and the entry is:
The balance sheet will look like this after the vehicle transaction is recorded:

June 2016
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The balance sheet and the accounting equation remain in balance:
As you can see in the balance sheet, the asset Cash decreased by $14,000 and
another asset Vehicles increased by $14,000. Liabilities and stockholders' equity
were not involved and did not change.
Marilyn suggested that perhaps this introduction was enough material for their first
meeting. She wrote out the following notes, summarizing for Joe the important points
of their discussion:
1. When a company pays cash for something, the company will credit Cash
and will have to debit a second account. Assuming that a company
prepares monthly financial statements—
 If the amount is used up or will expire in the current month, the account
to be debited will be an expense account. (Advertising Expense, Rent
Expense, Wages Expense are three examples.)
 If the amount is not used up or does not expire in the current month,
the account to be debited will be an asset account. (Examples
are Prepaid Insurance, Supplies, Prepaid Rent, Prepaid
Advertising,Prepaid Association
Dues, Land, Buildings, and Equipment.)
 If the amount reduces a company's obligations, the account to be
debited will be a liability account. (Examples include Accounts
Payable, Notes Payable, Wages Payable, and Interest Payable.)
2. When a company receives cash, the company will debit Cash and will have
to credit another account. Assuming that a company will
prepare monthly financial statements—
 If the amount received is from a cash sale, or for a service that has just
been performed but has not yet been recorded, the account to be
credited is a revenue account such as Service Revenues or Fees
Earned.

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 If the amount received is an advance payment for a service that has
not yet been performed or earned, the account to
be credited is Unearned Revenue.
 If the amount received is a payment from a customer for a sale or
service delivered earlier and has already been recorded as revenue,
the account to be credited is Accounts Receivable.
 If the amount received is the proceeds from the company signing a
promissory note, the account to be credited is Notes Payable.
 If the amount received is an investment of additional money by the
owner of the corporation, a stockholders' equity account such
as Common Stock is credited.
3. Revenues are recorded as Service Revenues or Sales when the service or
sale has been performed, not when the cash is received. This reflects the
basic accounting principle known as the revenue recognition principle.
4. Expenses are matched with revenues or with the period of time shown in the
heading of the income statement, not in the period when the expenses were
paid. This reflects the basic accounting principle known as the matching
principle.
5. The financial statements also reflect the basic accounting principle known as
the cost principle. This means assets are shown on the balance sheet at
their original cost or less and not at their current value. The income statement
expenses also reflect the cost principle. For example, the depreciation
expense is based on the original cost of the asset being depreciated
and not on the current replacement cost.

June 2016
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SELF- CHECK NO. 1.2.4
TEST 1.Choose the letter of the best answer.

1. The financial statement that reports the revenues and expenses for a period of time
such as a year or a month is the
a. Balance Sheet
b. Income Statement
c. Statement Of Cash Flows
2. The financial statement that reports the assets, liabilities, and stockholders'
(owner's) equity at a specific date is the
a. Balance Sheet
b. Income Statement
c. Statement Of Cash Flows
3. Under the accrual basis of accounting, revenues are reported in the accounting
period when the
a. Cash Is Received
b. Service Or Goods Have Been Delivered
4. Under the accrual basis of accounting, expenses are reported in the accounting
period when the
a. Cash Is Paid
b. Expense Matches The Revenues Or Is Used Up
5. Revenues minus expenses equals ____
6. Resources owned by a company (such as cash, accounts receivable, vehicles) are
reported on the balance sheet and are referred to as
__________
7. Assets are usually reported on the balance sheet at which amount?
a. Cost
b. Current Market Value
c. Expected Selling Price
8. 8.Obligations (amounts owed) are reported on the balance sheet and are referred to
as
9. Liabilities often have the word __________ in their account title.
10. Unearned Revenues is what type of account?
a. Asset
b. Liability
c. Stockholders' (Owner's) Equity
11. Accounting entries involve a minimum of how many accounts?
a. One
b. Two
c. Three
12. The listing of all of the accounts available for use in a company's accounting system
is known as the __________
13. Assets minus liabilities equals __________

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14. Which term is associated with "left" or "left-side"?
a. Debit
b. Credit
15. Which term is associated with "right" or "right-side"?
a. Debit
b. Credit
16. When cash is received, the account Cash will be
a. Debited
b. Credited
17. When a company pays a bill, the account Cash will be
a. Debited
b. Credited
18. What will usually cause an asset account to increase?
a. Debit
b. Credit
19. What will usually cause the liability account Accounts Payable to increase?
a. Debit
b. Credit
20. Entries to expenses such as Rent Expense are usually
a. Debits

June 2016
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ANSWER KEY NO. 3.2-2
TEST 1.
1. B
2. A
3. B
4. B
5. Net income
6. Assets
7. A
8. Liabilities
9. Payable
10. B
11. B
12. Chart of accounts
13. Stockholder’s equity or owner’s equity
14. A
15. B
16. A
17. B
18. A
19. B
20. A

June 2016
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INFORMATION SHEET NO. 1.2-5
Accomplishing Forms
Learning Objectives:At the end of the topic, the trainees will be able to:
1. Accomplish different business forms

Deposit Slip
Withdrawal Slip
Payment Slip
June 2016
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June 2016
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Purchase Order

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Sales Invoice

June 2016
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Official Receipt

June 2016
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REFERENCES/READING MATERIALS
https://www.ncbi.nlm.nih.gov/books/NBK493162/
http://www.dosagehelp.com/iv_rate_drop.html
https://www.accountingcoach.com/accounting-basics/explanation
https://www.google.com/search?q=sales+invoice&source=lnms&tbm=isch&sa
=X&ved=0ahUKEwinmYbln6veAhXGUrwKHRzGC_8Q_AUIDigB&biw=1920&bih
=938#imgrc=rs27k6aewjtw-M:

June 2016
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WORKPLACE

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COMPETENCY BASED LEARNING MATERIAL

Qualification Title: ALL QUALIFICATIONS

Unit of Competency: PARTICIPATE IN WORKPLACE COMMUNICATION

Module Title: PARTICIPATING IN WORKPLACE COMMUNICATION

San Pedro Technological Institute

Welcome to the Module “PARTICIPATING IN WORKPLACE

The unit of competency “PARTICIPATE IN WORKPLACE

In this module, you are required to go through a series of learning activities in

 Talk to more experience workmates and ask for their guidance.

BASIC COMPETENCY Date Developed: Document No.

Recognition of Prior Learning (RPL)

 Been working for some time

If you can demonstrate competence to your trainer in a particular skill, talk to

BASIC COMPETENCY Date Developed: Document No.

No. Basic Competencies Module Title Code

Participate in Workplace Participating in Workplace

BASIC COMPETENCY Date Developed: Document No.

BASIC COMPETENCY Date Developed: Document No.

Perform workplace safety procedure is a common Competency in all program

BASIC COMPETENCY Date Developed: Document No.

BASIC COMPETENCY Date Developed: Document No.

Ranges of forms relating to conditions of employment are completed accurately and

Students/ Trainees must be provided with the following:

BASIC COMPETENCY Date Developed: Document No.

The Computer Number Series

The Binary Number Systems

The binary system is used in the design and implementation of computer’s

Decimal Number System

1. 7642 = 7 x 103 + 6 x 102 + 4 x 101 + 2 x 100

BASIC COMPETENCY Date Developed: Document No.

Binary to Decimal Number Conversion

Binary numbers can be converted into decimal number using an expanded

Decimal to Binary Number Conversion

Decimal numbers can be converted into binary numbers by dividing it by 2. The

Divide Quotient Remainder

BASIC COMPETENCY Date Developed: Document No.

BASIC COMPETENCY Date Developed: Document No.

Convert The Following.

A. Convert the following Binary numbers to Decimal numbers.

1. 112 = ________10 4. 10002 = ________10

2. 1012 = ________10 5. 10112 = ________10

3. 1112 = ________10 6. 11012 = ________10

B. Convert the following Decimal numbers to Binary numbers

1. 810 = ________2 4. 2110 = __________2

2. 2610 = ________2 5. 11010 = __________2

3. 4810 = ________2 6. 23610 = __________2

BASIC COMPETENCY Date Developed: Document No.

A). Binary to decimal

B). Decimal to Binary

BASIC COMPETENCY Date Developed: Document No.

Qualitative data – includes data Quantitative data- Deals with numerical

The Metric Prefixes

BASIC COMPETENCY Date Developed: Document No.

Dimensional analysis is the analysis of the relationships between

BASIC COMPETENCY Date Developed: Document No.

TEST I. Convert the Following measurements.

B. Metric and English Conversion

BASIC COMPETENCY Date Developed: Document No.

TEST I. Convert the Following measurements.

B. Metric and English Conversion

BASIC COMPETENCY Date Developed: Document No.

Buying and Selling

SIMPLE INTEREST FORMULA

1. 112 = 10 4. 10002 = 10

2. 1012 = 10 5. 10112 = 10

3. 1112 = 10 6. 11012 = 10

1. 810 = 2 4. 2110 = __2

2. 2610 = 2 5. 11010 = __2

3. 4810 = 2 6. 23610 = __2