Doing Sums


There are basically four (4) fundamental rules of arithmetic (räkning). De fyra räknesätten är 

1) adding, addition

 2 + 3 + 9 = 14

2) subtracting, subtraction

9 - 7 = 2

3) multiplying, multiplication

7 x 7 = 49, or 12 x 12 = 144

4) dividing, division

9/3 (...and 9 : 3..!)  is 3




Managing Cash

Cash will come into the company from various sources as fees are collected for services. Personal funds can be received for salaries, interest and dividends on investments, and rents from income-producing short-time rental services etc.

Usually this money is in the form of checks but occasionally cash itself is received. It is important that all monies received be deposited into the appropriate bank account on the day they are received. This procedure is the best insurance against theft and robberies.

Whenever cash is received you should prepare a receipt in duplicate. There are blank forms available at any stationery store. One copy must always be given to the person making the payment and the other to be retained as a record of the transaction.





Now there are some figures missing here, aren't there?

We most certainly will have to add them to the remainder.

Your debt was $2,116 right? the interest which is still 15% on an annual basis and you owed me this money one year.

$22,116.00 + 15% = ?

Figure out the interest amount first, then add this amount to the debt.

2 x 4 = 8...

This board is 2 by 6 inches. It's a 2-by-6 pine board.


I've got two $20-bills in my pocket and I'd like to exchange them for quarters, nickles and dimes.

2 x 20 = 40 (two times twenty is 40)


You'll get four quarters for a dollar, usually at least, but not today though.

40 x 4 = forty times four is one hundred and sixty quarters (160 coins)

Now let's say for the sake of the argument that I'd like a 20% commission.

20% of $40.00 is what?



Now if you deduct 8 from 40 you'll end up having $32.00 left.

That's not too bad. I mean it's not any major loss is it?

40 - 8 = 32


½  - a half,  half a piece, half an apple, 2 halves, two halves

Swedish 0,5 = English 0.5  or .5  (= ½) and is read (pronounced) zero point five (US) & nought point five (Br), and actually even the British are adapting more and more to the US version "zero point five".

Not even a bank teller does anything for free these days.








100, 90, 80 212, 194, 176
40, 30 104, 86
20, 10 68, 50

0  fryspunkten

32  freezing point

17,8° C
(grader Celsius )
(= English 17.8 degrees Centigrade)

F (degree Fahrenheit ) 

Centigrade 100 x 9/5 + 32 = Fahrenheit 212

Fahrenheit  100 - 32 x 5/9= Centigrade 37.8

...börjar bli väl  varmt 
(över 30  grader)...'s in the upper 80s (eighties)



More on Doing Sums, in English...


Let's say we have a particle board 120 x 240 cm. What would the "similar size" (corresponding, equivalent) be in Canada, Australia, Ireland, the US or the UK? feet of course..!


Now the distance between Hallsberg and Stockholm is roughly 250 kilometers (It's a 250 kilometer drive...). Going by train it's only 220 kilometers. What are these distances converted into miles?

One mile equals 1.609 km, so 50 miles is approximately 80 km, 100 miles is approx 160 km etc and a speed limit of 60 miles/hr would equal 96 km/hr.


Let's say we're out buying the well-known Swedish tomatoes "Karintorps tomater". We may assume the price is 18.00 SEK per kilo when buying more than a single kilo. Today we'd like five (5) kilos for a major food & dance festivity out in the woods at the lake cabin.

One pound is approximately 0.45 kg so there are roughly two (2) pounds per kilo. We write/print pounds like this: lb. when a single pound and lbs. when two (2) or more.

How many pounds (lbs.) of tomatoes are we buying today?

What's the price per pound (price/lb.)?


pound= lb/lbs

0.45 kg, 16 ounces

ounce (oz)= 28.4 gram




gallon, gal. U.S. (AE)= 3.785 L 
U.K. (Br)=  4.546 L
 1 qt (AE)= 0.9 L
 1 qt (Br)=  1.1 L



-Yes, yes, yes..! -Sigh!!!!!!!!!!!


 1 gallon= 4 quarts = 8 pints

pint 4.7 dl U.S. (AE), 
5.7 dl U.K. (Br)
 2 pints= one quart (Qt/qt)

8 pints= one gallon