Page 8 - LEARNER GUIDE FNSACC313

Perform Financial Calculations

SUBTRACTION

816.05 - 472.03 =

PROCESS: 5 - 3 = 2
0 - 0 = 0
6 - 2 = 4
1 - 7 = 4 (1-7 cannot be calculated,
so we add 10 to the 1 to
make this number 11, then
return the same value to
the next number in the
second figure, ie the 4 of
472.03.
8 - 4 (- 1 carried) = 3.

So, the answer is 344.02.

NOW IT'S YOUR TURN.

11.96 - 8.78 = Check

906.56 - 722.77 = Check

3016 - 161.41 = Check

Anne Bowden ©2020