Fundamentals of accounting
Fundamentals of accounting

Start this free course now. Just create an account and sign in. Enrol and complete the course for a free statement of participation or digital badge if available.

Free course

Fundamentals of accounting

2.11.1 Manipulation of formulae

Manipulating or rearranging formulae involves the same process as manipulating or rearranging equations.

In the formula S = D / T, S is the subject of the formula. (This simply means that S stands on its own and is determined by the other parts of the formula. By convention the subject is always placed on the left-hand side of the equal sign, although S = D / T means the same as D / T = S)

To rearrange or manipulate an equation, the formula S = D / T can also be manipulated to make D or T the subject.

S = D / T

D / T = S (turning the formula around)

D = S x T (multiplying both sides of the formula by T)

Or, from D = S x T

D / S = T (dividing both sides of the formula by S)

T = D / S (turning the formula around)

Box 6 An important note about formulae

A formula is simply an equation that states a fact or rule, such as S = D / T or Speed is equal to Distance divided by Time. The accounting equation you will learn about in Week 3, although always described as an ‘equation’ by convention, could be more accurately described as the ‘accounting formula.’

Activity 10 Use of equations and formulae

Part A

Solve the following algebraic equations:

  1. c + 9 = 11

To use this interactive functionality a free OU account is required. Sign in or register.
Interactive feature not available in single page view (see it in standard view).

Answer

c = 2

  1. a - 15 = 21

To use this interactive functionality a free OU account is required. Sign in or register.
Interactive feature not available in single page view (see it in standard view).

Answer

a = 36

  1. d x 7 = 63

To use this interactive functionality a free OU account is required. Sign in or register.
Interactive feature not available in single page view (see it in standard view).

Answer

d = 9

  1. b / 13 = 13

To use this interactive functionality a free OU account is required. Sign in or register.
Interactive feature not available in single page view (see it in standard view).

Answer

b = 169

Part B

Rearrange the formula h = 3dy - r to make:

  1. r the subject

To use this interactive functionality a free OU account is required. Sign in or register.
Interactive feature not available in single page view (see it in standard view).

Answer

h = 3dy - r

h + r = 3dy

r = 3dy – h

  1. y the subject

To use this interactive functionality a free OU account is required. Sign in or register.
Interactive feature not available in single page view (see it in standard view).

Answer

h = 3dy - r

h + r = 3dy

3dy = h + r

y = (h + r) / 3d (Did you remember to use brackets?)

Skip Your course resources
B124_1

Take your learning further

Making the decision to study can be a big step, which is why you'll want a trusted University. The Open University has 50 years’ experience delivering flexible learning and 170,000 students are studying with us right now. Take a look at all Open University courses.

If you are new to University-level study, we offer two introductory routes to our qualifications. You could either choose to start with an Access module, or a module which allows you to count your previous learning towards an Open University qualification. Read our guide on Where to take your learning next for more information.

Not ready for formal University study? Then browse over 1000 free courses on OpenLearn and sign up to our newsletter to hear about new free courses as they are released.

Every year, thousands of students decide to study with The Open University. With over 120 qualifications, we’ve got the right course for you.

Request an Open University prospectus371