SUMMARY OF PLUMBING ARITHMETIC

DEFINITIONS AND DIFFERENCES

 INTEREST, TAXES, AMORTIZATION, INSURANCE – considered as fixed cost

 DEFLATION – reduction in the level of national income and output usually accompanied by
the fall in the general price level
 MONOPSONY – market whereby there is only one buyer of an item for which there are no
good substitute
 MONOPOLY – market situation where there is only one seller with many buyer
 OLIGOPOLY – a condition where only few individuals produce a certain product and that any
action of one will lead to almost the same action of the others
 OLIGOPSONY – a market which there are few buyers but many sellers
 BILATERAL OLIGOPOLY – market situation where there are few sellers and few buyers
 BILATERAL MONOPOLY – market situation where there is one seller and one buyer
 DUOPOLY – situation in which two suppliers dominate the market for a commodity service
 DUOPSONY – market situation where there are only two buyers and many sellers
 PERFECT COMPETITION – occurs in a situation where a commodity or service is supplied by a
number of vendors entering the market

 PRIME COST – direct labor cost incurred in the factory and direct material cost; the sum of
these two direct cost
 DERECIATION – artificial expense that spread the purchase price of an asset or another
property over a number of year; decrease in the value of a physical property due to passage
of time
 SALVAGE VALUE – estimated value at the end of useful life
 MARKET VALUE – amount which a willing buyer will pay to a willing seller for a property where
each has equal advantage
 BOOK VALUE – worth of the property equals to the original cost less depreciation
 AUTHORIZED CAPITAL – grand total of the assets and operational capability of corporation
 CURRENT ASSETS – liquid assets such as cash and other assets that can be converted quickly
into cash
 DEPRECIATION RECOVERY – present worth of all depreciation over the economic life of the
item

 GROSS MARGIN – gross profit, sales less cost of goods sold, as a percentage of a sale
 PROFIT MARGIN – amount by which revenue from sales exceeds costs in a business
 WORKING CAPITAL – those funds that are required to make the enterprise or project going
 DISCOUNT – future value less the present value
 ECONOMIC RETURN – the profit derived from a project or business enterprise without
consideration of obligations to financial contributions
 RATE OF RETURN – interest rate at which the present worth of the cash on the project is zero of
the interest earned by an investment
 GOING VALUE – Intangible value which is actually operating concern due to its operation
 FAIR VALUE – value which has a disinterested third party, different from the buyer and seller,
that determines the price acceptable to both parties
 AMORTIZATION – as applied to capitalized asset, the distribution of the initial cost by periodic
changes to operation as in depreciation or reduction of debt

 DECLINING BALANCE METHOD – a method of computing depreciation in which the annual

charge is a fixed percentage of the depreciation book value at the beginning of the year
 STRAIGHT LINE METHOD – method of depreciation whereby the amount to recover is spread
uniformly over the estimated life of the asset in terms of the periods or units of output
 SINKING FUND METHOD – method of depreciation where a fixed sum of money is regularly
deposited at compound interest in a real or imaginary fund in order to accumulate an amount
equal to the total depreciation of an asset at the end of the asset’s estimated life
 DEPLETION – the lessening of the value of an asset due to the decrease in the quantity
available (referring to the natural resource like coal, oil, etc.)
 SOLE PROPRITORSHIP – simplest form of a business organization
 PARTNERSHIP – an association of two or more persons for a purpose of engaging in a profitable
business
 CORPORATION – distinct legal entity which can practically transact any business transaction
a real person could do
 PRIVATE – type of ownership in business where individual exercise and enjoy the right in their
own interest

 EFFECTIVE INTEREST – true value of interest rate computed by equations for compound interest
for 1-year period
 INTEREST RATE – interest payment divided by principal amount

 PREFERED STOCK – represents ownership and enjoys certain preferences than ordinary stock
 COMMON STOCK – represents ownership of stockholders who have a residual claim on the
assets of the corporation after all other claims have been settled

 BOND- a certificate of indebtedness of a corporation usually for period not less than 10 years
and guaranteed by mortgage on certain assets of the corporation
 COLLATERAL TRUST BOND – bond where the corporation pledges securities which it owns,
stocks, bonds of its subsidiaries
 DEBENTURE BOND – bond which does not have security except a promise to pay the issuing
corporation
 JOINT BOND – bond issued jointly by two or more corporations
 EQUIPMENT OBLIGATIONS BOND – bond where guaranty in in lien on railroad equipment
 MORTGAGE BOND – the security of the bond is a mortgage on certain specified asset of a
corporation
 REGISTERED BOND – bond where the corporation’s owners names are recorded and the
interest is paid periodically to the owners
 CUOPON BOND – bond to which coupons are attached indicating the interest due and the
date when such interest is to be paid

 CURRENCY DEPRECIATION – denotes the fall in the exchange rate of one currency in terms of
others
 CURRENCY DEVALUATION – deliberate lowering of the price of a nation’s currency in terms of
the accepted standard

 OGIVE – graphical presentation of cumulative frequency distribution in a set of statistical data

 HISTOGRAM – frequency curve composed of series of rectangles with the steps as the base
and frequency as the height
 KURTOSIS – the sharpness of the peak of a frequency-distribution curve
 LEPTOKURTIC – having a greater kurtosis than the normal distribution; more concentrated
about the mean

 DIVERGENT SERIES – sequence of numbers where the succeeding term is greater than the
preceding term
 CONVERGENT SERIES – sequence of numbers where the succeeding term is less than the
preceding term
 DISSONANT SERIES – unsuitable or unusual combination
 ISOMETRIC SERIES – without change of intervals

 AXIOM – statement of truth which is admitted without proof; proposition of a general logical
nature
 HYPOTHESIS – part of theorem which is assumed to be true
 COROLLARY – statement of truth which follows little or no proof from the theorem
 POSTULATE – refers to the construction of drawing lines and figures
 CONJECTURE – mathematical statement which has neither been proved nor denied
 LEMMA – proved proposition which is useful mainly as a preliminary; ancillary theorem whose
result is not target
 CONCLUSIONS – proposition that is reached from given premises
 FALLACY – a mistaken belief, especially one based on unsound argument
 PARADOX – a statement of proposition that despite sound reasoning, leads to a conclusion
that seems senseless
 RATIONAL EQUATION – an equation which is satisfied by all values of the variable
 IRRATIONAL EQUATION – an equation in which variables appear under radical symbol
 REDUNDANT EQUATION – an equation which has an extra root
 LITERAL EQUATION – an equation in which some or all of the known quantities are represented
by letters
 DEFECTIVE EQUATION – has fewer roots than its original
 CONDITIONAL EQUATION – An equation whose members are equal only for certain events

 SUBSTITUTION LAW: if a=b then b can replace a

 RELEXIVE LAW: a=a
 TRANSITIVE LAW: a=b; b=c; then a=c

 NATURAL NUMBERS – counting numbers

 IRRATIONAL NUMBERS – non-terminating and non-repeating
 RATIONAL NUMBERS – non-terminating but repeating
 CARDINAL NUMBERS – count objects in a given collection
 ORDINAL NUMBERS – state position of individual objects in a sequence
 PERFECT NUMBER – equal to the sum of all its possible divisors except the number itself
 ABUNDANT NUMBER – sum of all its possible divisors except the number itself is greater than the
integer
 DEFECTIVE NUMBER – sum of all its possible divisors except the number itself is less than the
integer
 AMICABLE NUMBERS or FRIENDLY NUMBERS – two integers whose each is the sum of all possible
divisors of each other

 In √𝑏
a = index
b= radicand
√ = radical symbol

 In quadratic equation, 𝐴𝑥 + 𝐵𝑥 + 𝐶 = 0
Sum of roots, 𝑟 + 𝑟 =
Product of roots, 𝑟 𝑥 𝑟 = −
Discriminant, 𝐵 − 4𝐴𝐶

 TRIANGULAR NUMBERS: 1, 3, 6, 10, 15, 21…

 SQUARE NUMBERS: 1, 4, 9, 16, 25 …
 PENTAGON NUMBERS: 1, 5, 12, 22, 35 …
 CUBIC NUMBERS: 1, 8, 27, 64, 125 …
 TETRAHEDRAL NUMBERS: 1, 4, 10, 20, 35, 56 …

 PERMUTATION – arrangement of the object in specific order

 COMBINATION – arrangement of object regardless of the order they’re arranged
 PROBABILITY – ratio of the successful outcomes over the total possible outcomes

 RANGE – highest score minus lowest score

 VARIANCE – (standard deviation)
 MEDIAN – 50% fall below and 50% fall above
 MEAN – average
 MODE – most frequent in a group of numbers
 ABSOLUTE ERROR – approximate value minus exact value
 RELATIVE ERROR – absolute error divided by the true value

 PEDAL TRIANGLE – inscribed in a given triangle whose vertices are the feet of the three
perpendiculars to the sides; triangle with minimum perimeter but maximum area
 PRIMITIVE TRIANLGE – a right triangle whose length of sides may be expressed as ration of
integral units
 SCALENE TRIANGLE – triangle with no sides equal
 BIRECTANGULAR – spherical triangle with all angles equal to the right triangle
 TRIRECTANGULAR – spherical triangle with at least one side is a quarter of a great circle
 COLLURE – one of the two great circles intersecting at right angle at the piles and dividing
equinoctial points and ecliptic into 4 parts
 LATTITUDE- angular distance from the equator measured along a meridian
 LONGITUDE – angle at either pole between the meridian passing through a point and some
fixed meridian known as prime meridian
 ZENITH – point where a ray from the center of the earth through an observer’s position on it
intersects the celestial sphere
 NADIR – dramatically opposite the zenith
 GRAD or GON or CENTERIMAL DEGREE – an angular unit equivalent to 1/4000 of the
circumference
 STERADIANS – measurement of solid angles
 4π – largest measure in steradians of a solid angle

 PENTAGRAM or PENACLE – five-pointed star described by the diagonals of a regular pentagon

 GNOMON – geometric figure remaining after a parallelogram has been removed from one
corner of a larger similar polygon
 DIAMOND/ RHOMBUS/ LOZENGE – an oblique – angled parallelogram with four sides equal
 DELTROID – non-convex quadrilateral with two parts of adjacent equal sides
 SPHERICAL SEGMENT – solid bounded by a zone and the planes of the zone’s base
 ZONE – portion of a sphere enclosed between two great semi-circles having common end
points, including the semi-circle
 SHERICAL WEDGE – solid bounded by two great circles and the surface of a sphere
 UNGULA – a cone or cylinder with its top cut off by plane oblique to the base
 CYLINDROID – cylinder with elliptical cross section
 TORUS – a doughnut-like surface of revolution generated by rotating the circle through 360
 STELLATED SOLID – regular solid star in a shape that is radiating from center like rays of stars
 CAUSTIC – formed by intersection of rays from one point reflected or refracted from a
curvature surface
 CYCLOID – locus of points on a side which rolls along a fixed line

 CIRCLE – the set of points in a plane where the sum of whose distance from a fixed point is
constant
 PARABOLA – locus of point which move so that it is always equidistant from a fixed point (focus)
and from a fixed straight line (directrix)
 ELLIPSE – locus of point which moves so that the sum of the distances from two fixed points
(foci) is constant and is equal to the length of major axis
 HYPERBOLA – locus of point in plane so that the difference of its distance from two fixes points
(foci) is constant

 CYCLOID – the plane curve traced out by a fixed point on the circle as the circle rolls along a
line
 EPICYCLOID – rolls outside of a fixed circle
 HYPOCYCLOID – rolls inside of a fixed circle
 SPIRAL – continuous curve traced by a point moving around a fixed point in same plane with
steadily increasing or decreasing distances
 EVOLUTE – curve that describe the locus of the centers of another curve to which its tangents
are normal
 ENVELOPE – locus of the ultimate intersections of curves in a system of curves; tangential to
each of the family of curves of surfaces
 SPIRAL OF ARCHIMEDES – locus of a point that the radius vector is proportional to its vectorial
angle
 TROCHOID – locus of a point which rolls on a straight line (x-axis)

 APPLE AND LEMON - inspiration of Pappus’ proposition

 APPLE – inspiration of law of gravity

 OBLATE – Ellipse is rotated about its shorter axis

 PROLATE – Ellipse is rotated about its longer axis
 CATENOID – solid generated by catenary (y=coshx) is rotated about its axis of symmetry
 1 horsepower = 746 Watts
 334 Kj kg – Latent heat fusion required to turn ice to liquid
 273 °K – melting point of ice
 0 °K – absolute zero temperature
 4 °C – densed condition of water
 760mm of Hg – Standard atmospheric pressure
 14.7 psi – Standard atmospheric pressure
 1000kg/cu.m. – density of water
 4.19 Kj/kg-°C – Specific heat capacity of water
 2.72 – Naperian Logarithm

 ANTECEDENT – first term of ratio

 CONSEQUENT – second term of ratio

 PLASTICITY – quality of being physically elongated

 ELASTICITY – property by virtue of which a body tends to return to its original size of shape after
a deformation
 MALLEABILITY – ability to deform under pressure
 DUCTILITY – ability of material to withstand tensile force when it is applied as it undergoes
plastic deformation
 BRITTLENESS – ability of material to break into pieces upon application of tensile force without
any elongation
 FLEXIBILITY – ability of a material to be easily bend or change in shape

 CONVECTION – transmission of heat from one place to another by fluid circulation

 CONDUCTION – transmission of heat across a medium which are physically in contact
 RADIATION – transmission of heat that occurs in space in the form of electromagnetic waves
 GAMMA RADIATION – penetrating electromagnetic radiation arising from the radioactive
decay of atomic nuclei

 ENTROPY – measure of randomness of the molecules of a substance

 ENTHALPY – sum of the internal energy of a body or system and the products of its volume
multiplied by the pressure

 CHARLES’ LAW: 𝑉 𝑇 = 𝑉 𝑇 constant pressure

 BOYLE’S LAW: 𝑃 𝑉 = 𝑃 𝑉 constant temperature
 GAY-LUSSAC’S LAW: 𝑃 𝑇 = 𝑃 𝑇 – constant volume
 PERFECT GAS: = – also called ideal gas

 SLUG – mass to which a force of one pound will give an acceleration of one foot per second
 POUND, DYNE, NEWTON – unit of force
 JOULES, KILOWATT-HOUR, ERG – unit of works
 WATT, KILOWATT, HORSEPOWER – unit of power

 KINETIC ENERGY – energy by virtue of the object’s motion

 POTENTAL ENERGY – energy by virtue of the object’s position
 REST ENERGY – energy by virtue of object’s mass
 GRAVITATIONAL POTENTIAL ENERGY – energy of an object ue to its vertical separation from
earth’s surface
 ELASTIC POTENTIAL ENERGY – energy stored in a stretched or compressed elastic material such
as spring
 THERMAL ENERGY – energy of the atoms and molecules due to their random motion
 CALORIE – amount of heat required to raise 1 gram of water to 1°C
 SPECIFIC HEAT CAPACITY – amount of heat needed to change the temperature of a unit
quantity by 1°

 CENTER OF MASS – where product of mass and moment arm sums up to zero
 CENTER OF GRAVITY – point through which the resultant of the distributed gravity force passes
regardless of the orientation of the body in space
 BEARING STRENGTH – greatest unit pressure the soil can continuously stand
 SHEAR STRAIN – the distance that the top surface is displaced in the direction of the force
divided by the thickness of the body
 MODULUS OF ELASTICITY or YOUNG’S MODULUS – ratio of the tensile stress to tensile strain
 MODULUS OF RIGIDITY – modulus of elasticity in shear
 SHEARING STRESS – stress caused by force acting along parallel to the area of the force
 BEARING STRESS – stress caused by a force acting perpendicular to the area of the force
 ULTIMATE STRENGTH – highest ordinate on the stress-strain diagram
 ELASTIC LIMIT – stress beyond which material will not return to original shape when unloaded
 POISSON RATIO – ratio of the unit lateral deformation to the unit longitudinal deformation
 WORKING STRESS – actual stress the material has when under load
 BULK MODULUS – ratio of the volume stress to the volume strain
 STRESS – Force over area
LAWS, PRINCIPLES AND THEOREM

 BERNOULLI’S ENERGY THEOREM – any two points along a streamline in an ideal fluid in steady
state flow, the sum of pressure, the potential energy per unit volume, and the kinetic energy
per unit volume has the same value
 COULUMB’S LAW – the force between two charges directly varies as the magnitude of each
charge and inversely as the square of the distance between them
 GOLDBACH CONJECTURE – every integer greater than two can be written as the sum of two
prime
 FUNDAMENTAL THEOREM OF ARITHMETIC – every positive integer greater than 1 is a prime or
can be expressed as a unique product of primes and powers
 VINOGRADOV’S THEOREM – every sufficiently large off numbers can be expressed as a sum of
these prime numbers
 FERMAT’S THEOREM – a theorem which states that if n>2 the equation 𝑥 + 𝑦 = 2 cannot be
solved in positive integers x, y, and z
 PASCAL’S LAW – if an external pressure is applied in a confined fluid, the pressure will be
increased at every point in the fluid by the amount of external pressure
 FIBONACCI THEOREM – a sequence of numbers where the numbers are equal to the sum of
the two preceding numbers such as 1, 1, 2, 3, 5, 8, 13, 21 …
 DIRICHLET THEOREM – theorem in every arithmetic progression a, a+d, a+2d, …
 CRAMER’S RULE – method of solving linear equation with several unknowns simultaneously
using determinants
 NUMBER THEORY – study of the properties of positive integers
 PYTHAGOREAN THEOREM – most proved theorem in mathematics
 FERMAT’S THEOREM – least proved theorem in mathematics
 MOILWEIDE’S EQUATION – equation used for checking the solution of plane triangle
 NAPIER’S RULE – states that the sine of any middle part is equal to the product of the cosine of
the opposite parts
 NAPIER’S RULE – states that the sine of any middle part is equal to the product of the tangent
of the adjacent part
 CHAIN RULE – also known as the composite function rule
 FIRST PROPOSITION OF PAPPUS – the area of the surface generated by rotating any place
curve about a certain axis in its plane is equal to the product of the length of the arc and the
distance travelled by its centroid
 SECOND PROPOSITION OF PAPPUS – the volume of any solid is equal to the generating area
times the circumference of the circle described by the centroid of the area
 VARIGNON’S THEOREM – the moment of the resultant of two concurrent forces with respect to
a center of their planes is equal to the algebraic sum of the moments of the components with
respect to the same center
 ARCHIMEDES PRINCIPLE – a body immersed in a fluid is subjected to a buoyant force which is
equal to the weight of the fluid displaced
 KEPLER’S LAW – law which describes the motion of stars, planets and comets

 NEWTON’S FIRST LAW OF MOTION – a body in its state of rest or at constant speed in a straight
line motion is compelled to change that state because of forces acting on it
 NEWTON’S SECOND LAW OF MOTION – an unbalanced force acting on an object will cause
the object to accelerate in the direction of the force. Similar to d’Alembert’s Principle F=ma
 NEWTON’S THIRD LAW OF MOTION – for every action there is always an equal and opposite
reaction
 KEPLER’S FIRST LAW (LAW OF ELLIPSES) – the path of the planets about the sun is elliptical in
shape, with the center of the sun being located at one focus.
 KEPLER’S SECOND LAW (LAW OF EQUAL AREAS) – an imaginary line drawn from the center of
the sun to the center of the planet will sweep out equal areas in equal intervals of time
 KEPLER’S THIRD LAW (LAW OF HARMONIES) – The ratio of the squares of the periods of any two
planets is equal to the ratio of the cubes of their average distances from the sun.
BASIC FORMULAS

 KINEMATIC EQUATIONS – can be used for any motion that has either constant velocity or
constant acceleration
𝒗 = 𝒗𝒐 + 𝒂𝒕
𝟏
𝑺 = 𝒗𝒐 𝒕 + 𝒂𝒕𝟐
𝟐
𝒗𝟐 = 𝒗𝟎 𝟐 + 𝟐𝒂𝑺

𝑤ℎ𝑒𝑟𝑒: 𝑣 𝑖𝑠 𝑓𝑖𝑛𝑎𝑙 𝑣𝑒𝑙𝑜𝑐𝑖𝑡𝑦

𝑣 𝑖𝑠 𝑖𝑛𝑖𝑡𝑖𝑎𝑙 𝑣𝑒𝑙𝑜𝑐𝑖𝑡𝑦
𝑡 𝑖𝑠 𝑡𝑖𝑚𝑒
𝑎 𝑖𝑠 𝑎𝑐𝑐𝑒𝑙𝑒𝑟𝑎𝑡𝑖𝑜𝑛
𝑆 𝑖𝑠 𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒

 PROJECTILE MOTION – motion of an object thrown or projected into the air, subjected to
gravity

𝟐𝒗𝒐 𝒔𝒊𝒏𝜽
𝑻𝒊𝒎𝒆 𝒐𝒇 𝒇𝒍𝒊𝒈𝒉𝒕, 𝒕 =
𝒈
𝒗𝒐 𝟐 𝒔𝒊𝒏𝟐 𝜽
𝑴𝒂𝒙𝒊𝒎𝒖𝒎 𝑯𝒆𝒊𝒈𝒉𝒕, 𝑯 =
𝟐𝒈
𝒗𝒐 𝟐 𝒔𝒊𝒏𝟐𝜽
𝑴𝒂𝒙𝒊𝒎𝒖𝒎 𝑹𝒂𝒏𝒈𝒆, 𝑹 =
𝒈
𝒈𝒙𝟐
𝑯𝒆𝒊𝒈𝒉𝒕, 𝒚 = 𝒙𝒕𝒂𝒏𝜽 −
𝟐𝒗𝒐 𝟐 𝒄𝒐𝒔𝟐 𝜽

𝑤ℎ𝑒𝑟𝑒: 𝑡 𝑖𝑠 𝑡𝑖𝑚𝑒
𝑣 𝑖𝑠 𝑖𝑛𝑖𝑡𝑖𝑎𝑙 𝑣𝑒𝑙𝑜𝑐𝑖𝑡𝑦
𝜃 𝑖𝑠 𝑎𝑛𝑔𝑙𝑒 𝑜𝑓 𝑝𝑟𝑜𝑗𝑒𝑐𝑡𝑖𝑙𝑒
𝑚 𝑓𝑡
𝑔 𝑖𝑠 𝑎𝑐𝑐𝑒𝑙𝑒𝑟𝑎𝑡𝑖𝑜𝑛 𝑑𝑢𝑒 𝑡𝑜 𝑔𝑟𝑎𝑣𝑖𝑡𝑦 = 9.81 𝑜𝑟 32.2
𝑠 𝑠
𝑆 𝑖𝑠 𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒

 UNIVERSAL GRAVITATION – describes the force between two objects in the universe
𝑴𝒎
𝑭=𝑮 𝟐
𝒓
𝑤ℎ𝑒𝑟𝑒: 𝐹 𝑖𝑠 𝑓𝑜𝑟𝑐𝑒 𝑜𝑓 𝑔𝑟𝑎𝑣𝑖𝑡𝑦
𝑁𝑚
𝐺 𝑖𝑠 𝑔𝑟𝑎𝑣𝑖𝑡𝑎𝑡𝑖𝑜𝑛𝑎𝑙 𝑐𝑜𝑛𝑠𝑡𝑎𝑛𝑡 = 6.67𝑥10
𝑘𝑔
𝑀 𝑖𝑠 𝑚𝑎𝑠𝑠 𝑜𝑓 𝑓𝑖𝑟𝑠𝑡 𝑜𝑏𝑗𝑒𝑐𝑡
𝑚 𝑖𝑠 𝑚𝑎𝑠𝑠 𝑜𝑓 𝑠𝑒𝑐𝑜𝑛𝑑 𝑜𝑏𝑗𝑒𝑐𝑡
𝑟 𝑖𝑠 𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒 𝑏𝑒𝑡𝑤𝑒𝑒𝑛 𝑡𝑤𝑜 𝑜𝑏𝑗𝑒𝑐𝑡𝑠

 COULUMB’S LAW – quantifies the amount of force with which stationary electrically charged
particles repel or attract each other
𝒒𝟏 𝒒𝟐
𝑭=𝒌 𝟐
𝒓
𝑤ℎ𝑒𝑟𝑒: 𝐹 𝑖𝑠 𝑎𝑡𝑡𝑟𝑎𝑐𝑡𝑖𝑣𝑒 𝑜𝑟 𝑟𝑒𝑝𝑢𝑙𝑠𝑖𝑣𝑒 𝑓𝑜𝑟𝑐𝑒
𝑁𝑚
𝑘 𝑖𝑠 𝐶𝑜𝑢𝑙𝑜𝑚𝑏 𝑠 𝑐𝑜𝑛𝑠𝑡𝑎𝑛𝑡 = 8.99𝑥10
𝐶
𝑞 𝑖𝑠 𝑠𝑖𝑔𝑛𝑒𝑑 𝑚𝑎𝑔𝑛𝑖𝑡𝑢𝑑𝑒 𝑜𝑓 𝑓𝑖𝑟𝑠𝑡 𝑜𝑏𝑗𝑒𝑐𝑡
𝑞 𝑖𝑠 𝑠𝑖𝑔𝑛𝑒𝑑 𝑚𝑎𝑔𝑛𝑖𝑡𝑢𝑑𝑒 𝑜𝑓 𝑠𝑒𝑐𝑜𝑛𝑑 𝑜𝑏𝑗𝑒𝑐𝑡
𝑟 𝑖𝑠 𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒 𝑏𝑒𝑡𝑤𝑒𝑒𝑛 𝑡𝑤𝑜 𝑜𝑏𝑗𝑒𝑐𝑡𝑠

 CONSERVATION OF MOMENTUM – momentum is conserved for any interaction between two

objects occurring in an isolated system.
𝑪𝒐𝒏𝒔𝒆𝒓𝒗𝒂𝒕𝒊𝒐𝒏 𝒐𝒇 𝑴𝒐𝒎𝒆𝒏𝒕𝒖𝒎, 𝒎𝒂 𝒗𝒂 + 𝒎𝒃 𝒗𝒃 = 𝒎𝒂 𝒗𝒂 + 𝒎𝒃 𝒗𝒃
𝒗𝒂 − 𝒗𝒃
𝑪𝒐𝒆𝒇𝒇𝒊𝒄𝒊𝒆𝒏𝒕 𝒐𝒇 𝑹𝒆𝒔𝒕𝒊𝒕𝒖𝒕𝒊𝒐𝒏, 𝒆 =
𝒗𝒃 − 𝒗𝒂
𝑤ℎ𝑒𝑟𝑒: 𝑚 𝑖𝑠 𝑚𝑎𝑠𝑠 𝑜𝑓 𝑡ℎ𝑒 𝑜𝑏𝑗𝑒𝑐𝑡𝑠
𝑣 𝑖𝑠 𝑣𝑒𝑙𝑜𝑐𝑖𝑡𝑦 𝑏𝑒𝑓𝑜𝑟𝑒 𝑐𝑜𝑙𝑙𝑖𝑠𝑖𝑜𝑛
𝑣 𝑖𝑠 𝑣𝑒𝑙𝑜𝑐𝑖𝑡𝑦 𝑎𝑓𝑡𝑒𝑟 𝑐𝑜𝑙𝑙𝑖𝑠𝑖𝑜𝑛
𝑒 𝑖𝑠 𝑐𝑜𝑒𝑓𝑓𝑖𝑐𝑖𝑒𝑛𝑡 𝑜𝑓 𝑟𝑒𝑠𝑡𝑖𝑡𝑢𝑡𝑖𝑜𝑛
= 1 (𝑝𝑒𝑟𝑓𝑒𝑐𝑡𝑙𝑦 𝑒𝑙𝑎𝑠𝑡𝑖𝑐: 𝑠𝑎𝑚𝑒 𝑚𝑎𝑔𝑛𝑖𝑡𝑢𝑑𝑒 𝑎𝑛𝑑 𝑜𝑝𝑝𝑜𝑠𝑖𝑡𝑒 𝑑𝑖𝑟𝑒𝑐𝑡𝑖𝑜𝑛)
= 0 (𝑝𝑒𝑟𝑓𝑒𝑐𝑡𝑙𝑦 𝑖𝑛𝑒𝑙𝑎𝑠𝑡𝑖𝑐: 𝑠𝑡𝑖𝑐𝑘 𝑡𝑜𝑔𝑒𝑡ℎ𝑒𝑟)
 ROTATIONAL MOTION - takes place in such a way that all of its particles move in circles about
an axis with a common angular velocity
𝑭𝒄 = 𝒎𝒂𝒄
𝒗𝟐
𝑭𝒄 = 𝒎
𝒓

𝑤ℎ𝑒𝑟𝑒: 𝐹 𝑖𝑠 𝑐𝑒𝑛𝑡𝑟𝑖𝑝𝑒𝑡𝑎𝑙 (𝑡𝑜𝑤𝑎𝑟𝑑𝑠 𝑐𝑒𝑛𝑡𝑒𝑟)𝑜𝑟 𝑐𝑒𝑛𝑡𝑟𝑖𝑓𝑢𝑔𝑎𝑙 (𝑎𝑤𝑎𝑦 𝑓𝑟𝑜𝑚 𝑡ℎ𝑒 𝑐𝑒𝑛𝑡𝑒𝑟)

𝑚 𝑖𝑠 𝑚𝑎𝑠𝑠 𝑜𝑓 𝑡ℎ𝑒 𝑜𝑏𝑗𝑒𝑐𝑡
𝑎 𝑖𝑠 𝑎𝑐𝑐𝑒𝑙𝑒𝑟𝑎𝑡𝑖𝑜𝑛
𝑟 𝑖𝑠 𝑑𝑖𝑠𝑡𝑎𝑛𝑐𝑒 𝑓𝑟𝑜𝑚 𝑡ℎ𝑒 𝑐𝑒𝑛𝑡𝑒𝑟

 ARITHMETIC PROGRESSION – a sequence of numbers such difference between the

consecutive terms is constant
𝒏𝒕𝒉 𝒕𝒆𝒓𝒎 𝒊𝒏 𝒕𝒉𝒆 𝒔𝒆𝒒𝒖𝒆𝒏𝒄𝒆, 𝒂𝒏 = 𝒂𝟏 + (𝒏 − 𝟏)𝒅
𝒏
𝑺𝒖𝒎 𝒐𝒇 𝒏 𝒕𝒆𝒓𝒎𝒔, 𝑺𝒏 = (𝒂𝟏 + 𝒂𝒏 )
𝟐
𝒂𝟏 + 𝒂𝟑
𝑨𝒓𝒊𝒕𝒉𝒎𝒆𝒕𝒊𝒄 𝒎𝒆𝒂𝒏, 𝑨𝑴 =
𝟐

 GEOMETRIC PROGRESSION – a progression of numbers with a constant ratio between each

number and the one before
𝒏𝒕𝒉 𝒕𝒆𝒓𝒎 𝒊𝒏 𝒕𝒉𝒆 𝒔𝒆𝒒𝒖𝒆𝒏𝒄𝒆, 𝒂𝒏 = 𝒂𝟏 𝒓𝒏 𝟏 , 𝑟 𝑖𝑠 𝑐𝑜𝑚𝑚𝑜𝑛 𝑟𝑎𝑡𝑖𝑜 =
𝒂𝟏 (𝒓𝒏 − 𝟏)
𝑺𝒖𝒎 𝒐𝒇 𝒏 𝒕𝒆𝒓𝒎𝒔, 𝑺𝒏 =
𝒓−𝟏
𝑮𝒆𝒐𝒎𝒆𝒕𝒓𝒊𝒄 𝒎𝒆𝒂𝒏, 𝑮𝑴 = 𝒂𝟏 𝒂𝟑

 COMPLEX NUMBERS – combining real and imaginary parts

𝐴𝑙𝑔𝑒𝑏𝑟𝑎𝑖𝑐 𝑜𝑟 𝑅𝑒𝑐𝑎𝑡𝑎𝑛𝑔𝑢𝑙𝑎𝑟 𝐹𝑜𝑟𝑚, 𝑎 + 𝑏𝑖
𝑇𝑟𝑖𝑔𝑜𝑛𝑜𝑚𝑒𝑡𝑟𝑖𝑐 𝑜𝑟 𝑃𝑜𝑙𝑎𝑟 𝐹𝑜𝑟𝑚, 𝑟<𝜃
𝐸𝑥𝑝𝑜𝑛𝑒𝑛𝑡𝑖𝑎𝑙 𝐹𝑜𝑟𝑚, 𝑟𝑒

 ROMAN NUMERALS – based on ancient Roman system

𝐼=1
𝑉=5
𝑋 = 10
𝐿 = 50
𝐶 = 100
𝐷 = 500
𝑀 = 1000

 SIGNIFICANT FIGURES
 All non-zero numbers are significant
 Zeros between two non-zero digits are significant
 Leading zeros are not significant
 Trailing zeros to the right of decimal are significant
 Trailing zeros in a whole number with decimal are significant
 Trailing zeros in a whole number without decimal are not significant
 Exact numbers have infinite number of significant figures

 SIMPLE INTEREST
𝑭 = 𝑷(𝟏 + 𝒓𝒕)
𝐼𝑛 𝑂𝑟𝑑𝑖𝑛𝑎𝑟𝑦 𝑆𝑖𝑚𝑝𝑙𝑒 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡, 1 𝑏𝑎𝑛𝑘𝑒𝑟 𝑠 𝑦𝑒𝑎𝑟 = 12 𝑚𝑜𝑛𝑡ℎ𝑠 = 360 𝑑𝑎𝑦𝑠
𝐼𝑛 𝐸𝑥𝑎𝑐𝑡 𝑆𝑖𝑚𝑝𝑙𝑒 𝐼𝑛𝑡𝑒𝑟𝑒𝑠𝑡, 1 𝑜𝑟𝑑𝑖𝑛𝑎𝑟𝑦 𝑦𝑒𝑎𝑟 = 365 𝑑𝑎𝑦𝑠, 1 𝑙𝑒𝑎𝑝 𝑦𝑒𝑎𝑟 = 366 𝑑𝑎𝑦𝑠
𝑊ℎ𝑒𝑟𝑒 𝐹 𝑖𝑠 𝑎𝑐𝑐𝑢𝑚𝑢𝑙𝑎𝑡𝑒𝑑 𝑓𝑢𝑡𝑢𝑟𝑒 𝑤𝑜𝑟𝑡ℎ
𝑃 𝑖𝑠 𝑝𝑟𝑖𝑛𝑐𝑖𝑝𝑎𝑙 𝑜𝑟 𝑝𝑟𝑒𝑠𝑒𝑛𝑡 𝑤𝑜𝑟𝑡ℎ
𝑟 𝑖𝑠 𝑛𝑜𝑚𝑖𝑛𝑎𝑙 𝑖𝑛𝑡𝑒𝑟𝑒𝑠𝑡 𝑟𝑎𝑡𝑒
𝑡 𝑖𝑠 𝑦𝑒𝑎𝑟𝑠 𝑜𝑓 𝑖𝑛𝑣𝑒𝑠𝑡𝑚𝑒𝑛𝑡

 COMPOUND INTEREST
𝒓
𝑭 = 𝑷(𝟏 + )𝒎𝒕
𝒎
𝒓
𝐸𝑓𝑓𝑒𝑐𝑡𝑖𝑣𝑒 𝑅𝑎𝑡𝑒, 𝐸𝑅 = (𝟏 + )𝒎 − 𝟏
𝒎
𝑊ℎ𝑒𝑟𝑒 𝑚 = 1 𝑖𝑓 𝑐𝑜𝑚𝑝𝑜𝑢𝑛𝑑𝑒𝑑 𝑎𝑛𝑛𝑢𝑎𝑙𝑙𝑦
𝑚 = 2 𝑖𝑓 𝑐𝑜𝑚𝑝𝑜𝑢𝑛𝑑𝑒𝑑 𝑠𝑒𝑚𝑖 − 𝑎𝑛𝑛𝑢𝑎𝑙𝑙𝑦
𝑚 = 4 𝑖𝑓 𝑐𝑜𝑚𝑝𝑜𝑢𝑛𝑑𝑒𝑑 𝑞𝑢𝑎𝑟𝑡𝑒𝑟𝑙𝑦
𝑚 = 6 𝑖𝑓 𝑐𝑜𝑚𝑝𝑜𝑢𝑛𝑑𝑒𝑑 𝑏𝑖 − 𝑚𝑜𝑛𝑡ℎ𝑙𝑦
𝑚 = 12 𝑖𝑓 𝑐𝑜𝑚𝑝𝑜𝑢𝑛𝑑𝑒𝑑 𝑚𝑜𝑛𝑡ℎ𝑙𝑦
 CONTINUOUS COMPOUNDING INTEREST
𝑭 = 𝑷𝒆𝒓𝒕
𝐸𝑓𝑓𝑒𝑐𝑡𝑖𝑣𝑒 𝑅𝑎𝑡𝑒, 𝐸𝑅 = 𝒆𝒓 − 𝟏

 ANNUITY
Ordinary Annuity – payment is made at the end of each period starting from the first
period
𝑨(𝟏 + 𝒊)𝒏 − 𝟏
𝑭=
𝒊
Deferred Annuity – the first payment is deferred a certain number of periods
Annuity Due – payment is made at the beginning of each period starting from the first
period
Perpetuity – payment period extends forever or continues indefinitely
𝑨
𝑷=
𝒊

 DEPRECIATION – refers to the decrease in the value of an asset due to usage or passage of
time

𝑩𝑽𝒎 = 𝑭𝑪 − 𝑫𝒎

𝑊ℎ𝑒𝑟𝑒 𝐵𝑉 𝑖𝑠 𝐵𝑜𝑜𝑘 𝑉𝑎𝑙𝑢𝑒 𝑎𝑓𝑡𝑒𝑟 𝑚 𝑦𝑒𝑎𝑟𝑠

𝐹𝐶 𝑖𝑠 𝐹𝑖𝑟𝑠𝑡 𝐶𝑜𝑠𝑡
𝐷 𝑖𝑠 𝑇𝑜𝑡𝑎𝑙 𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛

Straight Line Depreciation – most common method of computing depreciation

𝑫𝒎 = 𝒅𝒎 𝒙 𝒏

𝑭𝑪 − 𝑺𝑽
𝒅𝒎 =
𝒏

𝑊ℎ𝑒𝑟𝑒 𝑑 𝑖𝑠 𝑑𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑡𝑖𝑜𝑛 𝑜𝑛 𝑦𝑒𝑎𝑟 𝑚

𝑛 𝑖𝑠 𝑒𝑐𝑜𝑛𝑜𝑚𝑖𝑐 𝑙𝑖𝑓𝑒 𝑜𝑓 𝑝𝑟𝑜𝑝𝑒𝑟𝑡𝑦

Sinking Fund Depreciation – used to finance the replacement of an asset at the

end of its useful life

𝒅[(𝟏 + 𝒊)𝒎 − 𝟏]
𝑫𝒎 =
𝒊

(𝑭𝑪 − 𝑺𝑽)𝒊
𝒅𝒎 =
(𝟏 + 𝒊)𝒏 − 𝟏

Sum of Years Digit Method – accelerated method for determining an asset’s

expected depreciation over time

𝒎(𝟐𝒏 − 𝒎 + 𝟏)
𝑫𝒎 = (𝑭𝑪 − 𝑺𝑽)
𝟐𝑺𝑼𝑴

𝒏−𝒎+𝟏
𝒅𝒎 = (𝑭𝑪 − 𝑺𝑽)
𝑺𝑼𝑴
𝒏
𝑺𝑼𝑴 = (𝒏 + 𝟏)
𝟐

Declining Balance Method – also known as Constant Percentage Method or

Matheson’s Method

𝑩𝑽𝒎 = 𝑭𝑪(𝟏 − 𝑲)𝒎

𝑺𝑽 = 𝑭𝑪(𝟏 − 𝑲)𝒏