## Mental arithmetic is a major part of the NUMERACY SKILLS FOR BUSINESS course and Bookkeepers and Accounting Trainees need a good knowledge of mental arithmetic so that they can carry out a ‘reasonable test’.

As we have previously stated you do not need to be a mathematician to work in accounting and you will not be expected to add up large lists of numbers in your head.

But we are saying that you should have the confidence and ability to be able to add, subtract, multiply, divide as well as use decimals, fractions and percentages. And you should be able to perform reasonableness tests in your head i.e. does that figure look right?

In this unit we want you to put away your calculator and your pen and paper, just use the power of your brain. Try and calculate the answers to the following questions. The purpose of this is to get your brain to start preparing for the ‘reasonableness test’.

Remember – no calculator, no notes – no cheating!

**Question 1**

8 + 5 + 9 =

**Question 2**

7 + 9 – 6 =

**Question 3**

7 x 8 =

**Question 4**

8 x 9 =

**Question 5**

49 ÷ 7 =

**Question 6**

250 + 75 + 100 =

**Question 7**

88 ÷ 10 =

**Question 8**

98 – 20 – 6 =

**Question 9**

300 x 80 =

**Question 10**

450 ÷ 9 =

Once you can all ten correct then you can move onto the next lesson.