Applied Arithmetic – Learning Outcomes

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Presentation transcript:

Applied Arithmetic – Learning Outcomes Solve problems about transactions, including VAT currency exchange bills meter readings

Solve Problems about VAT pg 193-195, 201-202 Solve Problems about VAT VAT comes in five rates: Standard rate (23%) – most goods and services. Reduced rate (13.5%) – certain fuels, building services, cleaning and maintenance services, photographic supplies. Second reduced rate (9%) – various tourism-related goods and services (e.g. restaurants, shows, museums). Livestock rate (4.8%) – livestock used in food preparation. Flat-rate compensation percentage for farmers (5.2%) – applies to certain farmers.

Solve Problems about VAT pg 193-195, 201-202 Solve Problems about VAT Percentages are ratios compared to 100 (per cent – per hundred). e.g. 20% means 20:100 or 20 100 Gianna buys a radio. The original price of the radio before tax was €16.25. If the VAT rate is 23%, what did Gianna pay for the radio? Chloe pays for a meal in a restaurant. The bill comes to €43.20 after tax. Assuming Chloe paid 9% tax, what was the price of the meal before tax?

Solve Problems about Currency Exchange pg 203-204 Solve Problems about Currency Exchange The value of currencies is usually given as a ratio. e.g. €1:$1.12 means €1 can be exchanged for $1.12. e.g. €1:£0.87 means €1 can be exchanged for $0.87. Sophie is travelling to London at the weekend and wants to change €200 into pounds. How many pounds will she get if the exchange rate is €1:£0.87? Aoife is returning home from a holiday to America and wants to change her remaining $140 back to euro. If the exchange rate is €1:$1.12, how many euro will she get back?

Solve Problems about Bills pg 201-202 Solve Problems about Bills Bills can come with a variety of charges. Standing charge – rate per day for using the service. Charge per unit – rate per unit of service (gas, electricity minutes etc.) used. Taxes.

Solve Problems about Bills Natalie has Meteor’s “lite” plan, and used 560 MB of data and 130 minutes last month. What is her total bill?

Solve Problems about Bills If you use 5000 kWh in a year, which of the following two electricity suppliers would be cheaper?