LESSON I INTRODUCTION TO THE KEYBOARD
In lesson I, you will learn, by the touch method, the calculator keyboard. The touch method
means that you do not look at the keys; you keep your eyes on the problem.
The Homerow keys 4, 5, 6
The homerow keys are located in the middle of the keyboard. The other keys are found by
reaching above or below this row. The 5 key usually has a small dot in the center. This enables
you to find the homerow by feel.
Use the index finger to key in 4 on the keyboard, the middle finger to key in the 5 and the ring
finger to key in the 6. The little finger is used to key in the function keys. Set the decimal selector
at zero to add whole numbers. Note: If you press a wrong key, you can clear the error before
pressing the + key by pressing CE on the Electronic Calculator or
Electronic Calculator Users
INPUT:
44+
45+
54+
55+
56+
65+
Windows Calculator Users
INPUT:
44+
45+
54+
55+
56+
65=
Answer 319
Practice Problems using the Homerow Keys
1.
2.
3.
4.
5.
6.
44
66
65
56
54
45
45
56
45
64
46
65
56
66
64
56
65
55
656
666
555
444
654
465
544
664
665
545
464
645
56
456
4665
44
665
6465
7.
8.
9.
10.
11.
12.
4565
4564
65
4545
4644
666
456
654
644
54
455
444
4544
5544
6454
4544
6655
4566
4
45
54
46
66
5
666
646
655
645
464
555
65
56
444
66
5
4666
7
Practice Problems using the Homerow Keys
13.
14.
15.
16.
17.
18.
44
66
65
56
54
45
45
56
45
64
46
65
56
66
64
56
65
55
656
666
555
444
654
465
544
664
665
545
464
645
56
456
4665
44
665
6465
19.
20.
21.
22.
23.
24.
4565
4564
65
4545
4644
666
456
654
644
54
455
444
4544
5544
6454
4544
6655
4566
4
45
54
46
66
5
666
646
655
645
464
555
65
56
444
66
5
4666
25.
26.
27.
28.
29.
30.
656
6654
4544
5556
5445
4466
6645
4566
4566
5544
5566
6654
4455
5464
6666
5555
5544
4655
6545
5655
5555
6664
4445
4466
4666
6444
5466
6555
4664
5564
6444
4444
5554
6445
4665
5556
31.
32.
33.
34.
35.
36.
6654
4556
4656
6565
4456
4545
4665
4544
5555
5464
4665
5556
6545
6545
4444
5454
6444
4555
4565
4566
6666
5556
5465
6444
4646
6464
5454
5445
6465
4664
6456
4566
4664
5465
6666
4446
8
Practice Problems using the Homerow Key
1.
2.
3.
4.
5.
6.
54
46
45
44
46
56
46
56
44
46
64
65
44
54
54
44
54
65
65
44
44
65
65
65
56
56
54
55
56
54
65
45
64
66
55
64
7.
8.
9.
10.
11.
12.
54
44
54
66
56
45
45
56
64
66
54
46
64
65
66
46
65
54
56
45
54
64
55
44
44
44
55
65
44
54
46
54
44
66
56
55
13.
14.
15.
16.
17.
18.
464
646
445
454
666
444
465
555
465
444
566
556
554
665
646
555
655
664
565
656
456
666
544
665
665
464
554
566
455
564
465
666
555
566
466
665
19.
20.
21.
22.
23.
24.
6654
4556
4656
6565
4456
4545
4665
4544
5555
5464
4665
5556
6545
6545
4444
5454
6444
4555
4565
4566
6666
5556
5465
6444
4646
6464
5454
5445
6465
4664
6456
4566
4664
5465
6666
4446
25.
6656
6654
4544
5556
5445
4466
26.
6645
4566
4566
5544
5566
6654
27.
4455
5464
6666
5555
5544
4655
28.
6545
5655
5555
6664
4445
4466
29.
4666
6444
5466
6555
4664
5564
30.
6444
4444
5554
6445
4665
5556
9
Use the Upper Row of keys 7, 8, 9
Use the index finger to key in the 7 on the keyboard, the middle finger to key in 8, and the ring
finger to key in the 9.
Electronic Calculator Users
INPUT:
77+
78+
89+
88+
99+
98+
Windows Calculator Users
INPUT:
77+
78+
89+
88+
99+
98+ =
ANSWER 529
Practice Problems using the Upper Row Keys
1.
2.
3.
4.
5.
6.
77
88
99
78
89
79
87
8
79
89
97
98
78
98
97
79
98
89
77
89
87
977
789
877
778
789
889
879
779
897
887
999
987
989
797
789
88
787
977
99
77
979
7.
8.
9.
10.
11.
12.
799
798
977
798
889
999
878
997
989
888
899
898
777
897
989
999
879
779
798
888
878
987
979
899
798
877
999
997
979
978
777
799
879
788
888
779
999
898
889
997
977
777
13.
14.
15.
16.
17.
18.
78
798
98
877
7987
79
88
97
899
87
988
8977
98
779
89
779
78
797
9787
89
879
778
798
888
989
9978
79
77
999
799
988
878
8978
778
89
977
889
889
787
7798
998
98
10
Practice Problems using the Upper and Home Row Keys
1.
2.
3.
4.
5.
6.
47
48
49
59
79
79
89
46
76
58
69
85
59
57
58
89
79
68
47
67
94
675
947
844
856
657
497
685
788
579
69
944
757
558
796
496
498
849
49
4
494
956
7.
8.
9.
10.
11.
12.
985
759
699
585
487
874
846
446
589
957
588
954
985
785
946
686
549
585
477
756
768
985
649
885
494
858
744
859
747
589
749
558
958
979
855
757
894
698
647
959
976
966
966
459
479
487
945
669
13.
14.
15.
16.
17.
18.
948
49
494
6858
9758
9696
499
4646
478
98
99
5849
9756
8585
9578
6885
774
758
858
5478
9658
7474
948
8889
757
7
47
9758
9647
6776
65
9998
485
787
74
9874
7485
4994
489
9799
585
88
7785
8579
6969
4958
44
589
19.
20.
21.
22.
23.
24.
6655
5469
9878
998
7558
45996
5585
4888
6688
5895
8745
9458
579
9585
6966
9765
8569
858
8789
8999
5689
5867
8596
9965
4778
9996
474
9785
9995
5497
9885
9658
7776
9548
7747
696
98547
8585
5879
98547
7458
555
7899
5585
965
58569
6486
5856
65978
9658
999
9454
9669
996
11
Use the Lower Row of keys 1, 2, 3
Use the index finger to key in 1 on the keyboard, the middle finger to key in the 2, and the ring
finger to enter the 3.
Electronic Calculator Users
INPUT:
11+
12+
22+
23+
33+
32+
Windows Calculator Users
INPUT:
11+
12+
22+
23+
33+
32+ =
ANSWER 133
Practice Problems using the Lower Row Keys
1.
2.
3.
4.
5.
6.
12
22
23
32
33
23
22
31
23
33
32
21
23
12
11
21
323
111
231
123
132
311
322
231
212
321
123
321
312
122
131
113
232
312
311
213
131
321
223
111
222
133
13
132
333
12
332
11
7.
8.
9.
10.
11.
12.
1113
1131
3232
2231
1131
12331
2222
313
2231
3311
13112
1213
1332
2333
1133
1232
3333
3313
3222
2112
3313
3232
12311
211
2221
1111
12112
13112
2222
2332
32323
1231
1313
13121
2211
1311
3131
1113
31123
2223
2211
2113
13.
14.
15.
16.
17.
18.
2212
1323
1111
2121
22221
3332
123
1231
3213
11
22222
1312
2223
321
3333
3311
122
2113
13
2223
2113
33333
1112
13
3122
1121
1123
2112
32333
2222
3
12111
2312
31322
213
3213
32112
223
22222
32111
22113
1231
12
Practice Problems with vertical reaches using the Upper, Home, and Lower Keys
1.
2.
3.
4.
5.
6.
719
481
418
117
181
482
139
999
417
326
825
528
429
519
471
282
172
239
936
934
522
339
582
673
539
912
938
157
363
818
993
225
529
685
725
258
552
339
396
393
781
919
294
411
836
771
141
993
7.
8.
9.
10.
11.
12.
3939
8292
2288
9631
939
1779
3696
19328
9393
9828
2585
9671
822
97228
3669
93228
3737
8229
2825
1739
2797
9258
7131
88592
7373
9369
8258
2839
8525
5837
1893
7458
9379
9625
8525
1839
8525
9191
9182
52282
9379
85469
9636
9182
8222
3288
2589
22582
13.
14.
15.
16.
17.
18.
9595
33933
5469
2356
7528
1936
7414
5963
4949
5228
4798
4736
1265
663
8258
7282
7373
125
9452
7828
4849
414
9639
4212
2897
1825
5683
7838
6393
448
7117
1358
7711
1883
3228
6619
2479
7288
2882
3122
1717
1829
1936
3293
99288
4682
3939
5522
19.
20.
21.
22.
23.
24.
2211
8223
22585
2469
8222
22119
77771
44464
1479
1928
2127
8852
1197
665
21933
82825
5228
871
1628
2229
7191
52828
277
3917
1425
77338
8411
19792
8997
29336
6954
3698
5261
91732
1595
5272
7643
6382
2398
7373
6639
17171
91735
63172
96211
7129
1973
82852
13
Use the Zero key 0
The zero key is indexed with the right side of the thumb. Some bookkeepers and accountants key
in the zero with the index finger. Calculators may be equipped with one, two, or three zero keys.
The multi-zero keys are used to save time in entering items with more than one zero next to each
other.
Electronic Calculator Users
INPUT:
10+
20+
30+
40+
50+
60+
Windows Calculator Users
INPUT:
10+
20+
30+
40+
50+
60+ =
ANSWER 210
Practice Problems using the Zero key
1.
2.
3.
4.
5.
6.
40
50
70
990
20
60
60
40
80
90
50
50
504
606
907
70
40
405
600
505
508
820
650
802
500
200
207
201
450
508
303
100
60
103
310
404
7.
8.
9.
10.
11.
12.
004
085
505
5208
900
2008
005
052
089
5907
2200
808
4303
004
089
093
1010
2080
208
1001
003
980
930
3103
1000
309
2002
002
066
820
1080
4506
7100
3003
001
600
701
6080
7090
8520
4050
031
13.
14.
15.
16.
17.
18.
300
900
500
303
506
090
200
800
500
202
606
080
100
700
650
100
460
070
600
740
640
101
680
060
500
850
320
203
900
050
400
960
120
300
800
040
14
Review of Vertical and Horizontal reaches and the Zero key
1.
2.
3.
4.
5.
6.
709
440
983
194
229
511
263
379
130
227
290
305
850
791
382
717
121
138
814
908
930
819
725
710
564
140
712
291
858
662
608
816
606
528
902
179
229
983
720
980
480
173
257
468
474
674
809
127
7.
8.
9.
10.
11.
12.
1212
2021
2015
4000
125
610
5821
3221
2122
3425
350
502
120
5680
51
310
405
1040
145
2150
9090
305
3630
11215
115
2233
5500
6030
2000
3314
3200
50
1152
2650
3036
1230
404
52
345
10055
3111
8520
13.
14.
15.
16.
17.
18.
6682
70
7878
86543
7309
4049
19886
9172
2179
9336
4477
6600
1358
17856
13420
9324
8080
1452
5588
9633
79058
2164
17286
7982
6039
2596
6699
8255
64624
478
39842
7140
22822
4546
1100
4471
2840
3003
37108
7369
20
8225
46689
4664
376
88297
31994
7140
19.
20.
21.
22.
23.
24.
4662
703
2093
5862
74106
6841
5874
9857
2871
7159
1211
3442
80527
6125
3968
3498
6813
9034
4375
63391
6748
9589
8345
8652
428
2352
2128
58196
39350
3407
7017
7654
3657
6238
2057
2738
40560
5987
8249
2667
4550
6211
9798
9253
68441
1732
7949
3764
15
LESSON II DECIMALS IN ADDITION
In office environments your work on the calculator will commonly involve working with dollars
and cents. For this reason calculators have a decimal selector setting which allows you to change
the location of the decimal. The location depends on the type of numbers you are working with.
There are three basic settings:
1. A fixed decimal depending on the capacity of your calculator (0, 2, 3, 4).
2. Float setting used to obtain the maximal decimal accuracy within the calculator’s memory.
3. Add-mode (+) setting used when entering dollars and cents or when a problem calls for two
decimal places.
The following Practice Problems for Electronic Calculators will allow you to practice the add
mode setting. Set the decimal selector at add mode (+) to work the following problems.
Electronic Calculator Users
INPUT:
666+
238+
139+
768+
852+
Windows Calculator Users
INPUT:
6.66+
2.38+
1.39+
7.68+
8.52+ =
ANSWER 26.63
***Windows calculator users must remember to key the decimal.
Practice Problems
1.
2.
3.
4.
5.
6.
$1.17
6.21
3.71
9.38
1.02
8.00
$4.05
8.25
8.15
8.34
5.58
3.46
$6.32
4.75
3.69
4.72
1.83
2.14
$7.62
9.16
9.68
5.73
2.86
9.47
$4.08
7.32
7.92
6.77
3.56
8.67
$5.37
7.96
6.60
2.08
6.57
9.80
7.
8.
9.
10.
11.
12.
$4.56
5.40
6.60
4.65
6.65
8.00
3.56
$1.23
4.88
7.89
3.39
3.33
3.46
2.20
$7.15
6.11
5.07
5.82
3.89
7.65
4.44
$3.03
5.11
6.25
1.23
7.77
9.48
2.89
$4.00
2.50
4.60
9.19
9.08
3.03
1.55
$14.66
55.31
75.66
12.21
10.55
11.77
29.29
16
Practice Problems using Add Mode
1.
2.
3.
4.
5.
6.
$75.40
40.25
45.00
35.50
25.40
11.25
71.20
69.50
$12.20
98.50
78.80
14.55
14.50
29.70
93.00
82.25
$37.62
75.55
96.50
36.50
36.66
37.01
27.00
42.75
$10.51
59.00
84.15
97.45
59.95
81.91
73.30
75.50
$78.00
73.20
85.00
54.65
87.55
17.93
10.00
20.30
$45.60
12.20
85.25
23.56
88.25
28.07
28.85
87.95
7.
8.
9.
10.
11.
12.
$75.50
92.03
15.59
131.05
704.15
162.50
14.95
168.50
$20.30
59.75
77.98
9.95
172.25
.65
119.70
1.75
$21.55
468.45
32.55
.50
495.00
78.95
78.45
80.45
$54.00
9.80
118.60
39.00
38.50
428.50
4.60
.02
$656.30
29.04
612.25
.07
3.50
25.25
2.75
228.52
$73.20
3.95
443.20
549.65
17.75
56.65
125.00
319.63
13.
14.
15.
16.
17.
18.
$36.54
11.15
10.65
206.80
.35
100.05
44.50
11.47
$6.38
9.17
47.15
77.50
7.65
160.70
27.25
.83
$5.95
84.65
78.10
3.75
112.05
22.10
6.95
.39
$46.81
77.52
12.49
15.30
.50
4.55
.83
54.50
$35.68
8.85
5.65
188.60
11.50
12.45
11.47
440.10
$23.24
73.95
9.98
455.40
78.55
111.75
59.63
65.50
19.
20.
21.
22.
23.
24.
$7.70
20.00
21.01
452.88
106.57
.95
162.75
5.44
$96.03
275.00
14.45
545.00
39.05
7.00
296.00
504.75
$7.70
4.70
76.39
32.30
3.90
201.60
27.30
4.58
$10.85
.89
1.25
86.10
101.50
22.50
33.46
2.57
$.45
.95
406.11
19.66
4.95
88.00
22.22
34.60
$455.52
7.25
.50
7.50
25.05
80.90
.39
74.25
17
LESSON III ADDITION USING THE SUBTOTAL KEY
AND REPEATED NUMBERS
A subtotal is a total up to a point, an interim number. In business applications, sometimes it is
necessary to subtotal a series of numbers before coming to a final total. On the Computer
Calculator a subtotal is shown after each entry, however on a printing calculator the subtotal key
must be pressed to print the subtotal on the tape register. To obtain a subtotal press
the with your pinky, or thumb if you are left handed.
The repeat feature allows you to enter the last number on display or tape by simply pressing the
+ or – function key. This eliminates the need to re-enter the number using the number
keyboard.
Electronic Calculator users set the decimal selector on add two (+) and practice the following
problems using the above features.
Electronic Calculator Users
INPUT:
487273+
+
354595+
71905+
+
235689+
110092+
Windows Calculator Users
INPUT:
4872.73+
4872.73+
3545.95+
719.05+
719.05+
2356.89+
1100.92+ =
ANSWER 18,187.32
***Windows calculator users must remember to key the decimal.
Practice Problems
$
1.
2.
3.
4.
5.
6.
$45.18
29.16
29.16
$76.86
76.86
13.38
$92.66
25.26
25.26
$42.19
42.19
10.10
$19.93
21.71
61.80
$21.21
30.30
19.09
s
s
s
s
s
s
13.67
13.67
123.73
18.10
29.29
290.29
2.03
2.03
33.30
11.80
100.80
9.93
268.88
268.88
91.09
7.92
191.67
191.67
19.00
59.33
55.50
10.82
20.28
20.28
T
$
T
$
T
$
18
T
$
T
$
T
Additional Practice Problems
$
1.
2.
3.
4.
5.
6.
$12.35
12.35
228.82
1.16
$24.76
569.87
569.87
569.87
$3.59
754.53
754.53
35.00
$51.00
51.00
51.00
26.97
$10.01
20.06
20.06
15.00
$8.68
8.68
353.73
353.73
s
s
s
s
s
s
79.08
7.98
7.98
79.08
987.68
9.68
28.82
28.82
22.82
22.28
28.28
28.28
14.00
15.14
15.14
14.00
252.25
252.25
25.52
25.25
19.91
19.91
91.91
91.91
T
$
T
$
T
$
T
$
T
$
T
7.
8.
9.
10.
11.
12.
$205.00
205.00
205.05
$5015.00
5015.00
5150.00
$357.98
357.98
573.98
$35.95
35.59
35.59
$93.99
93.39
93.99
$82.22
82.82
82.22
s
s
s
s
s
s
205.50
25.55
25.55
205.50
505.00
55.55
55.55
56.55
73.98
7.39
7.39
7.93
53.95
53.95
95.59
95.59
9.39
9.39
9.39
9.93
2.82
82.82
82.82
28.28
$
$
T
$
T
$
T
$
T
$
T
$
T
13.
14.
15.
16.
17.
18.
$95.12
95.12
12.95
12.95
$84.37
84.37
128.43
128.43
$821.12
821.21
821.21
821.21
$71.93
71.93
71.39
997.39
$21.42
21.24
21.24
24.42
$86.67
863.67
863.67
863.67
s
s
s
s
s
s
995.12
9.12
9.21
128.43
128.43
128.40
121.21
12.21
12.20
9.97
9.97
9.77
24.40
24.40
24.41
86.67
86.67
8.67
T
$
T
$
T
$
19
T
$
T
$
T
LESSON IV SUBTRACTION
To determine a checking account balance or to determine how much is left after expenditures, the
subtraction operation is used. These are just two common tasks accomplished using the basic
math skill known as subtraction. Subtraction is determining the difference between two
numbers. The main purpose of the minus key (– ) is to subtract numbers or correct a number you
might have entered in the machine incorrectly. Subtracting an incorrect number is accomplished
by using the repeat feature you learned previously and the (–) key. When subtracting a number
on the electronic display/printing calculator the (–) key will follow the number you are
subtracting. On a pocket calculator the (–) sign is pressed before the number you are
subtracting.
Electronic Calculator Users set the decimal selector on 0 and practice subtraction of whole
numbers.
Electronic Calculator Users
INPUT:
495 +
(Minuend)
235 - (Subtrahend)
Windows Calculator Users
INPUT:
495 (Minuend)
235 =
(Subtrahend)
ANSWER 260
435
-235
260 (Difference)
Practice Problems
1.
2.
3.
4.
5.
6.
256
–188
456
–132
324
–24
456
–122
765
–556
234
–122
7.
8.
9.
10.
11.
12.
681
–119
716
–107
561
–295
365
–122
722
–103
321
–95
13.
14.
15.
16.
17.
18.
997
–226
953
–528
835
–693
285
–281
473
–282
851
–693
19.
20.
21.
22.
23.
24.
393
–282
9631
–9528
8532
–5828
7438
–4383
9155
–8193
8766
–6080
20
When the subtrahend is greater than the minuend this results in a credit balance (CR).
A Credit balance is indicated on the tape register with the difference shown in red or a minus
sign printed before the difference.
Electronic Calculator Users set the decimal selector on add mode ( + ) .
Electronic Calculator Users
INPUT:
16799+
22000-
Windows Calculator Users
INPUT:
167.99220.00 =
ANSWER -52.01
***Windows Calculator users key the decimal.
Practice Problems
1.
2.
3.
4.
5.
6.
73.85
–.93
66.29
–67.86
3751.62
–28.67
64.60
–12.99
812.40
–969.93
19.19
–20.00
7.
8.
9.
10.
11.
12.
371.84
–520.00
844.68
–628.82
8.54
–10.00
905.47
–72.10
32.94
–30.83
500.00
–51.00
13.
14.
15.
16.
17.
18.
382.26
–676.26
483.39
–492.26
126.97
–300.00
28.97
–29.97
36.36
–74.34
123.49
–236.49
19.
20.
21.
22.
23.
24.
631.10
–696.31
453.25
–492.25
741.14
–741.14
552.25
–528.25
1793.63
–1786.63
2939.34
3000.00
25.
26.
27.
28.
29.
30.
200.00
–205.00
1474.14
–1474.14
148.96
–202.22
121.21
–100.00
282.82
–293.36
441.14
–445.85
31.
32.
33.
34.
35.
36.
1171.28
–696.28
282.19
–290.25
9783.28
–7415.28
417.21
–585.21
7983.28
–97.39
114.52
–185.71
21
Addition and Subtraction of Whole Numbers
Electronic Calculator Users set the decimal selector at zero (0) to practice the following
problems.
1.
2.
3.
4.
5.
6.
475
–365
190
–190
–25
609
702
805
198
120
120
–693
919
870
981
–543
705
383
792
–201
22
–780
609
131
346
–226
282
–63
637
–256
–208
415
950
–305
147
–22
711
–210
–670
626
985
–198
698
–96
–282
–24
989
217
7.
8.
9.
10.
11.
12.
8,306
363
199
–1,919
55
10
–2,525
–397
8,711
289
–825
198
929
51
–701
701
7,651
686
–464
–500
990
173
–2,922
1,908
6,502
191
–717
741
–633
800
2,988
425
2,262
250
6,804
–910
–101
–101
941
82
5,836
808
4,710
–2,220
–660
660
345
828
13.
14.
15.
16.
17.
18.
3,855
528
–825
969
–96
179
6,724
–552
3,086
619
–278
–165
987
–466
9,514
–1,335
3,826
263
–169
–748
255
–641
5,524
–3,357
2,771
963
–373
528
460
–898
4,043
–840
7,056
930
–169
–173
–2,702
175
5,524
–283
2,741
169
–471
–148
664
–596
6,407
–2,470
19.
20.
21.
22.
23.
24.
509
–32
728
–398
–768
970
460
6,814
–6,031
266
–320
–708
860
59
7,465
–810
204
–708
–610
281
347
2,367
–1,905
204
–610
–539
179
91
8,446
–2,025
837
–538
–289
654
512
591
–512
710
–550
–937
383
6,037
22
Electronic Calculator Users set the decimal selector on add mode (+)
1.
2.
3.
4.
5.
6.
237.65
237.65
128.30
486.73
490.74
192.92
–20.52
345.95
571.29
252.00
–508.08
562.81
37.95
945.73
945.73
991.43
66.69
–66.99
200.85
246.81
369.96
–369.92
191.91
786.25
s
s
s
s
s
s.
323.32
323.32
323.80
–761.88
962.59
674.89
–674.89
24.06
345.02
14.17
164.81
738.12
371.11
59.36
16.44
8.88
345.76
345.76
22.85
508.80
427.85
–513.67
297.99
3.93
T
T
T
T
T
T
7.
8.
9.
10.
11.
12.
.89
.50
–19.66
4.95
21.01
36.59
–7.50
25.00
14.45
7.60
–106.57
.95
76.39
545.00
–39.05
.70
1.25
32.30
3.09
–21.60
406.11
86.10
101.50
–22.50
s
s
s
s
s
s
439.60
–6.95
8.87
9.56
9.47
406.99
60.25
35.85
110.45
79.40
–76.55
8.60
200.70
–4.99
.66
–.39
–121.19
305.19
T
T
T
T
T
T
13.
14.
15.
16.
17.
18.
93.15
74.25
26.50
24.50
305.06
34.60
302.50
–.45
66.35
–2.57
21.89
.20
239.15
–46.05
–6.65
–12.50
.33
9.50
.49
–2.50
68.50
10.00
–1.05
–22.50
s
s
s
s
s
s
–34.50
607.95
11.15
–56.75
36.54
9.17
–11.50
6.38
84.65
211.26
46.81
77.52
132.25
–35.68
8.85
21.37
23.24
73.35
T
T
T
T
T
T
23
LESSON V MULTIPLICATION
Multiplication is a very fast and simple process for achieving repeated addition. One use
of multiplication in business environments is determining the final amount owed when
purchasing more than one of the same product for the same cost. There are three terms that
identify the parts of a multiplication problem:
1. multiplicand - the number that is multiplied by the multiplier
2. multiplier - number that indicates how many times to multiply
DECIMALS IN MULTIPLICATION
The decimal indicator (+,F,0,2,3,4) allows you to round off your answer at a fixed number of decimal
places. If your calculator has a rounding switch it will provide either rounded or unrounded answers.
a. To obtain rounded answers at a fixed number of decimal places, set the decimal indicator on
(0, 2, 3, or 4,) and the rounding switch on 5/4.
b. To obtain unrounded answers, set the decimal indicator on (F). This allows you to manually round
your answers.
3. product - the result from the multiplication process
Electronic Calculator Users
INPUT:
262 X
14 =
Windows Calculator Users
INPUT:
262 X
14 =
ANSWER 3,668
Practice Problems
Set the decimal indicator on (0).
1. 336 × 22 =
2. 79 × 11 =
3. 142 × 19 =
4. 542 × 14 =
5. 52 × 37 =
6. 226 × 16 =
7. 478 × 65 =
8. 13 × 60 =
9. 399 × 18 =
Set the decimal indicator on (4). Reminder: the decimal point must be input
1. 9.36 × .22 =
2. 4.28 × 43 =
3. 6.67 × .8 =
4. 4.63 × 1.81=
5. 90.8 × 6.77 =
6. 1.39 × .22 =
7. 2.06 × 8.29 =
8. .017 × 7.27 =
9. 9.91 × 3.9 =
24
Set the decimal indicator on (F).
1.
4.
7.
10.
13.
3.36 × .93 =
8.48 × 1.22 =
8.93 × 7.17 =
12.12 × 6.21 =
61.62 × 14.44 =
2.
5.
8.
11.
14.
2.95 × .3 =
90.8 × 62.3 =
10.2 × 26.66 =
75.57 × 2.01 =
1.18 × 9.97 =
3.
6.
9.
12.
15.
4.22 × 6.18 =
6.25 × .88 =
1.10 × 71.72 =
8.05 × 41.66 =
83.1 × 17.2 =
Complete the following invoice.
Unlimited Supplies Corporation
1212 Terrace Lane
San Diego, CA 92154
Sold to:
Quantity
Invoice #15-665
April 15, 20xx
Automated Accounting Services
3254 El Camino Real
Vista, CA 92083
Terms: Net 30 Days
Description
Unit Price
Total Amount
1,200 .5m pencil leads
.075
$
2,000 Letter size envelopes-grey
.082
$
175 Red file folders 8x11
.10
$
150 Blue file folders 8x11
.10
$
50 Blue ink pens
.035
$
10 Scotch tape rolls
.33
$
10 Felt stamp pad
1.19
$
25 3 ½" 5 slot disk holders
.99
$
15 500 sheets laser paper 8x11
6.67
$
50 Black ink pens
.035
$
5 Color Cartridge PRI-2066
32.10
$
TOTAL AMOUNT DUE $
25
LESSON VI CONSTANT MULTIPLICATION
The constant key is used when you are multiplying several numbers by the same multiplier.
( Ex: 10 × 2 = ; 25 × 2 = ; 32 × 2 = ) The repeated number (known as the constant) is a number
that is used two or more times in a mathematical calculation. It needs to be entered once on the
electronic calculator as long as it recurs in sequence. On many calculators the constant is an
automatic function of the machine and not identified by any special key. On the Canon MP12D
calculator you enter the multiplier (constant) first, then the multiplicand. Some machines have a
constant key (K) and others require you to enter the multiplicand followed by the constant first.
You may want to check with your instructor or manufacturer's manual to see how your machine
handles this function.
The following exercises are for Electronic Calculator Users only.
EX: 675 × 250 = 168,750
654 × 250 = 163,500
619 × 250 = 154,750
INPUT:
250 × 675 = 654 = 619 =
Answer 154,750
Apply Your Skills
Set the decimal indicator at zero when using whole numbers.
1. 329 × 129 =
2. 905 × 125 =
3. 65 × 14 =
917 × 129 =
363 × 125 =
84 × 14 =
717 × 129 =
326 × 125 =
31 × 14 =
110 × 129 =
632 × 125 =
91 × 14 =
226 × 129 =
105 × 125 =
74 × 14 =
4. 652 × 225 =
5. 401 × 191 =
6. 42 × 25 =
992 × 225 =
369 × 191 =
28 × 25 =
124 × 225 =
441 × 191 =
93 × 25 =
366 × 225 =
767 × 191 =
84 × 25 =
301 × 225 =
193 × 191 =
10 × 25 =
26
When multiplying problems that contain decimals, count the decimal places in the multiplicand
and the multiplier. Set the decimal indicator at that number. If the maximum number of decimal
places are needed for your problem set the decimal indicator on the (F) float position.
The following exercises are for Electronic Calculator Users only.
Set the decimal indicator at four (4). Key in the decimal points.
1. 3.69 × 2.82 =
2. 2.34 × 7.14 =
3. 2.82 × 1.99 =
7.89 × 2.82 =
1.67 × 7.14 =
9.99 × 1.99 =
2.02 × 2.82 =
4.65 × 7.14 =
1.91 × 1.99 =
8.05 × 2.82 =
1.25 × 7.14 =
4.56 × 1.99 =
9.87 × 2.82 =
2.46 × 7.14 =
7.12 × 1.99 =
1.28 × 2.82 =
6.54 × 7.17 =
1.99 × 1.99 =
4. 2.05 × 1.16 =
5. 1.81 × 6.61 =
6. 2.93 × 2.22 =
1.18 × 1.16 =
9.91 × 6.61 =
7.17 × 2.22 =
2.22 × 1.16 =
6.61 × 6.61 =
8.82 × 2.22 =
9.31 × 1.16 =
8.88 × 6.61 =
7.27 × 2.22 =
1.16 × 1.16 =
4.46 × 6.61 =
4.44 × 2.22 =
5.52 × 1.16 =
7.31 × 6.61 =
2.22 × 2.22 =
7. 5.51 × 2.00 =
8. 6.61 × 2.20 =
9. 4.42 × 2.30 =
2.00 × 2.00 =
1.14 × 2.20 =
2.89 × 2.30 =
3.96 × 2.00 =
4.96 × 2.20 =
8.81 × 2.30 =
4.42 × 2.00 =
5.01 × 2.20 =
1.93 × 2.30 =
8.00 × 2.00 =
9.36 × 2.20 =
3.75 × 2.30 =
1.91 × 2.00 =
7.75 × 2.20 =
6.66 × 2.30 =
27
LESSON VII DIVISION
Division is the process for determining the number of times one number is contained in another
number. A division problem consist of three parts:
1. the dividend - number that is being divided
2. divisor - number by which to divide
3. solution - (quotient) answer to the problem
If the dividend cannot be divided equally, the amount left over is called the remainder.
Remember when working division problems set the decimal indicator for the number of decimal
places desired in the solution.
Dividend
Divisor
Solution
528
4
= 132
Electronic Calculator Users
INPUT:
528
4 =
Windows Calculator Users
INPUT:
528
4
=
Answer 132
Practice Problems
Electronic Calculator Users set the decimal indicator at zero. Remember to enter the decimal
point just as it appears in the problem.
****Windows Calculator Users’ answers will vary from the Answer Key because the solution
will not be rounded by the decimal indicator.
1.
677 46 =
2.
24,520 26 =
3.
68.479 9.3 =
4.
133 22 =
5.
26,671 19 =
6.
13.323 5.7 =
7.
299 10 =
8.
19,991 31 =
9.
13.713 2.2 =
10.
369 20 =
11.
28,584 69 =
12.
17.843 6.9 =
13.
5,486 44.8 =
14.
215.79 7.3 =
15.
24.378 0.69 =
16.
349 71.31 =
28
Electronic Calculator Users set the decimal indicator at two (2) and the round-off switch at 5/4.
Two decimal places states the answer to the hundredths.
1.
49.76 37 =
2.
12 11.12 =
3.
125.9 70.2 =
4.
11.95 29 =
5.
18 6.223 =
6.
181.2 19.9 =
7.
48.32 11 =
8.
10 2.222 =
9.
715 262.24 =
10.
66.48 18 =
11.
35 4.696 =
12.
846.9 49.7 =
13.
79.16 37 =
14.
26 7.168 =
15.
486 94.3 =
16.
564.9 7.53 =
Electronic Calculator Users set the decimal indicator at three (3). Three decimal places states the
number to the thousandth place.
1.
4,536 11 =
2.
304 27 =
3.
129 25.5 =
4.
89.95 24 =
5.
1,212 2.2 =
6.
321 56 =
7.
1,299 27 =
8.
219 108 =
9.
289.9 23 =
10.
543.8 9 =
Electronic Calculator Users set the decimal indicator at (F) float. The float position states the
number as many places as the memory of your calculator.
1.
13 .33 =
2.
73.33 36.67 =
3.
243 67 =
4.
898 14.88 =
5.
11.95 4.38 =
6.
125.9 70.62 =
7.
43.4 .69 =
8.
672.3 93.75 =
9.
8.301 7.08 =
10.
49.8 1.648 =
11.
16.89 .795 =
12.
31.59 9.468 =
29
LESSON VIII LEARNING THE MEMORY FEATURE
The memory feature on the electronic calculator allows you to store numbers which may be
recalled when needed for calculation. Four memory keys are normally found on the electronic
calculator. (M+) key is used to add the total into the memory; (M–) subtracts the total from the
memory; (M) gives you a subtotal of the memory without clearing the memory; and (M*) key
gives you the grand total and clears the memory.
Often when calculating problems it is necessary to accumulate totals of several column totals.
The following exercises are for Electronic Calculator Users. Key in the following problem as an
example.
315
426
+515
1,256
89
393
+28
510
52
131
+2319
2,502
4,268
GRAND TOTAL
ELECTRONIC CALCULATOR INPUT:
315
426
515
+
+
+ *
89
393
M+
+
+
28
52
+
131
+
+ * M+ 2,319 + * M+ M*
Answer 4,268
Work the following problems using the memory function.
354
465
647
273
158
492
188
859
1.
209
610
830
428
567
490
837
212
2.
411
525
728
950
177
335
483
828
3.
289
335
148
562
482
885
938
174
4.
438
403
994
900
850
678
322
767
6.
900
137
916
753
446
493
628
623
7.
678
383
303
537
710
294
679
446
8.
456
994
245
529
345
382
191
578
9.
30
5.
Grand total
10.
Grand total
Accumulation of Sums (Continued)
Work the following problems by using the memory keys. Add the memory subtotal key (M)
for accumulation as you go along and the (M*) for accumulation of the grand total of the page.
Practice Problems
855
47
780
195
93
11
356
1.
168
14
962
168
82
19
137
2.
122
12
292
238
17
92
894
3.
145
13
428
192
25
88
395
4.
66
710
10
130
191
152
6.
978
208
828
20
701
974
7.
654
471
890
302
906
702
8.
285
132
906
13
130
97
9.
237
–62
131
–292
598
121
11.
985
–74
–682
–121
734
991
12.
248
282
147
–431
691
–393
13.
975
976
–828
255
–100
93
14.
181
936
–223
–33
109
211
99
16.
939
774
–822
–57
413
–120
637
17.
731
222
110
–585
621
–252
71
18.
168
117
–258
–194
383
19
220
19.
31
5.
subtotal
10.
subtotal
15.
subtotal
20.
Grand Total
Accumulation of Products
The memory keys are helpful when you have to accumulate totals of several products. An
example of this function is in preparing invoices and verifying invoices. Key in the following
problem as an example. Set the decimal selector at two (2).
QUANTITY DESCRIPTION
UNIT PRICE
EXTENSION
20
10
15
$ 2.25
1.50
3.50
$ 45.00
15.00
53.00
Desk Calendars
Address books
Staplers
TOTAL
$112.50
ELECTRONIC CALCULATOR INPUT:
20 × 2.25 M +
10 × 1.50 M +
15 × 3.50 M + M*
Answer 112.50
Complete the following invoice using the memory function keys.
QUANITY
22
15
50
150
25
10
35
35
15
20
10
30
DESCRIPTION
Pencil sharpener
Stamp dispenser
Mechanical pencil
Medium pt. pens
MP12D calculator
Drafting calculator
.5mm lead refill
.9mm lead refill
Calendar refill
Masking tape
3 Ring folder
Legal Pad
TOTAL
PRICE
$ 5.25
1.00
3.50
.25
29.95
14.95
.415
.395
2.25
.50
.25
.50
EXTENSION
$
32
Accumulation of Quotients/Solutions
Accumulation of quotients (solutions) in the division process is similar to accumulation of
products in the multiplication process. Key in the following problem as an example. Set the
decimal indicator at two (2).
2142 15 = 142.80
Grand Total = 409.96
3230 33 = 97.88
4232 25 = 169.28
ELECTRONIC CALCULATOR INPUT:
2142 15 M+
3230 33 M+
4232 25 M+ M*
Answer 409.96
Set the decimal indicator at two (2) and work the following problems using the memory function
keys.
1. 4167 245 =
3189 304 =
1235 355 =
5166 226 =
2. 4509 245 =
1648 446 =
3373 267 =
2227 182 =
Grand Total
Grand Total
3. 1955 54 =
3932 18 =
1921 47 =
3451 32 =
4. 1886 818 =
8341 211 =
1921 111 =
9342 673 =
Grand Total
Grand Total
5. 2.99 .67 =
8.01 .99 =
3.99 .80 =
7.01 .71 =
6. 15.67 1.89 =
93.39 8.82 =
82.82 9.72 =
19.19 3.93 =
Grand Total
Grand Total
7. 7172 232 =
2822 991 =
1234 466 =
7171 821 =
8. 1919 838 =
1118 919 =
9312 991 =
3313 937 =
Grand Total
Grand Total
33
