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Rekod Pencapaian
IC094031S PAK-21
ISBN: 978-967-2907-77-0 NEW SPM ASSESSMENT Online Quick Quiz
FORMAT 2021 Year-End Assessment

Contents







Redod Pencapaian Pentaksiran Murid iii – vi 6.2 Systems of Linear Inequalities in Two Variables 71
Sistem Ketaksamaan Linear dalam Dua Pemboleh Ubah
SPM Practice 6 76
CHAPTER Quadratic Functions and Equations in One 1 HOTS Challenge 78
Variable
1
78
Online Quick Quiz QR code PAK-21 Corner QR code
Fungsi dan Persamaan Kuadratik dalam Satu
Pemboleh Ubah
1.1 Quadratic Functions and Equations 1 CHAPTER Graphs of Motion 79
7
Fungsi dan Persamaan Kuadratik Graf Gerakan
SPM Practice 1 11
HOTS Challenge 12 7.1 Distance-Time Graphs 79
Online Quick Quiz QR code PAK-21 Corner QR code 12 Graf Jarak-Masa
7.2 Speed-Time Graphs 82
Graf Laju-Masa
CHAPTER Number Bases 13 SPM Practice 7 85
2
HOTS Challenge
Asas Nombor
78
Online Quick Quiz QR code PAK-21 Corner QR code 90
2.1 Number bases 13
Asas nombor
CHAPTER
8
SPM Practice 2 Penerbitan Pelangi Sdn Bhd All Rights Reserved 91
Measures of Dispersion for Ungrouped Data
29
HOTS Challenge 30 Sukatan Serakan Data Tak Terkumpul
Online Quick Quiz QR code PAK-21 Corner QR code 30
8.1 Dispersion 91
Serakan
CHAPTER Logical Reasoning 31 8.2 Measures of Dispersion 94
3
Sukatan Serakan

Penaakulan Logik
SPM Practice 8 101
3.1 Statements 31 HOTS Challenge 104
Pernyataan Online Quick Quiz QR code PAK-21 Corner QR code 104
3.2 Argument 38
Hujah
9
SPM Practice 3 42 CHAPTER Probability of Combine Events 105
HOTS Challenge 45 Kebarangkalian Peristiwa Bergabung
Online Quick Quiz QR code PAK-21 Corner QR code 45
9.1 Combined Events 105
Peristiwa Bergabung
CHAPTER Operations of Sets 46 9.2 Dependent Events and Independent Events 108
4
Peristiwa Bersandar dan Peristiwa Tidak Bersandar

Operasi Set
9.3 Mutually Exclusive Events and Non-Mutually Exclusive
Events 111
4.1 Intersection of Sets 46 Peristiwa Saling Eksklusif dan Peristiwa
Persilangan Set Tidak Saling Eksklusif
4.2 Union of Sets 49 9.4 Application of Probability of Combined Events 113
Kesatuan Set Aplikasi Kebarangkalian Peristiwa Bergabung
4.3 Combined Operations on Sets 51 SPM Practice 9 116
Gabungan Operasi Set HOTS Challenge 122
SPM Practice 4 54 Online Quick Quiz QR code PAK-21 Corner QR code 123
HOTS Challenge 59
Online Quick Quiz QR code PAK-21 Corner QR code 59
CHAPTER Consumer Mathematics: Financial 105
10
Management
CHAPTER Network in Graph Theory 60 Matematik Pengguna: Pengurusan Kewangan
5
Rangkaian dalam Teori Graf
Perancangan dan Pengurusan Kewangan
10.1 Financial Planning and Management 124
5.1 Network 60 SPM Practice 10 138
Rangkaian HOTS Challenge 140
SPM Practice 5 65 Online Quick Quiz QR code PAK-21 Corner QR code 142
HOTS Challenge 67
Online Quick Quiz QR code PAK-21 Corner QR code 67 SPM Year-End Assessment 143
CHAPTER Linear Inequalities in Two Variables 68
6
Ketaksamaan Linear dalam Dua Pemboleh Ubah
6.1 Linear Inequalities in Two Variables 68 Answer
Ketaksamaan Linear dalam Dua Pemboleh Ubah
© Penerbitan Pelangi Sdn. Bhd. ii

Rekod Pencapaian Pentaksiran Murid
QR BM
Form 4 Mathematics / Matematik Tingkatan 4









Achievement
Performance Penguasaan
Chapter level Descriptor
Penerbitan Pelangi Sdn Bhd All Rights Reserved
Bab Tahap Deskriptor (✓) (✗)
penguasaan Achieve Not yet achieve
Menguasai Belum menguasai
1 Demonstrate the basic knowledge of quadratic expressions,
functions and equations in one variable.
Mempamerkan pengetahuan asas tentang ungkapan, fungsi dan persamaan
kuadratik dalam satu pemboleh ubah.
2 Demonstrate the understanding of quadratic expressions, functions
and equations in one variable.
Mempamerkan kefahaman tentang ungkapan, fungsi dan persamaan kuadratik
dalam satu pemboleh ubah
3 Apply the understanding of quadratic functions and equations in
1 one variable to perform simple tasks.
Mengaplikasikan kefahaman tentang fungsi dan persamaan kuadratik dalam
QUADRATIC satu pemboleh ubah untuk melaksanakan tugasan mudah.
FUNCTIONS AND 4 Apply appropriate knowledge and skills of quadratic functions and
EQUATIONS IN ONE equations in one variable in the context of simple routine problems
VARIABLE solving.
FUNGSI DAN Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang fungsi dan
PERSAMAAN persamaan kuadratik dalam satu pemboleh ubah dalam konteks penyelesaian
masalah rutin yang mudah.
KUADRATIK DALAM
SATU PEMBOLEH UBAH 5 Apply appropriate knowledge and skills of quadratic functions
and equations in one variable in the context of complex routine
problems solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang fungsi dan
persamaan kuadratik dalam satu pemboleh ubah dalam konteks penyelesaian
masalah rutin yang kompleks.
6 Apply appropriate knowledge and skills of quadratic functions and
equations in one variable in the context of non-routine problems
solving in a creative manner.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang fungsi dan
persamaan kuadratik dalam satu pemboleh ubah dalam konteks penyelesaian
masalah bukan rutin secara kreatif.
1 Demonstrate the basic knowledge of number bases.
Mempamerkan pengetahuan asas tentang asas nombor.
2 Demonstrate the understanding of number bases.
Mempamerkan kefahaman tentang asas nombor.
3 Apply the understanding of number bases to perform simple tasks.
Mengaplikasikan kefahaman tentang asas nombor untuk melaksanakan
tugasan mudah.
2
4 Apply appropriate knowledge and skills of number bases in the
NUMBER BASES context of simple routine problem solving.
ASAS NOMBOR Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang asas
nombor dalam konteks penyelesaian masalah rutin yang mudah.
5 Apply appropriate knowledge and skills of number bases in the
context of complex routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang asas
nombor dalam konteks penyelesaian masalah rutin yang kompleks.
6 Apply appropriate knowledge and skills of number bases in the
context of non-routine problem solving in a creative manner.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang asas
nombor dalam konteks penyelesaian masalah bukan rutin secara kreatif.



iii © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Rekod Pencapaian Pentaksiran Murid

Achievement
Performance Penguasaan
Chapter level Descriptor
Bab Tahap Deskriptor (✓) (✗)
penguasaan Achieve Not yet achieve
Menguasai Belum menguasai
1 Demonstrate the basic knowledge of statements and arguments.
Mempamerkan pengetahuan asas tentang pernyataan dan hujah.
2 Demonstrate the understanding of statements and arguments.
Mempamerkan kefahaman tentang pernyataan dan hujah.
3 Apply the understanding of deductive arguments and inductive
arguments to perform simple tasks.
Mengaplikasikan kefahaman tentang hujah deduktif dan hujah induktif untuk
3 melaksanakan tugasan mudah.
Penerbitan Pelangi Sdn Bhd All Rights Reserved
4 Apply appropriate knowledge and skills of logical reasoning in the
LOGICAL REASONING context of simple routine problem solving.
PENAAKULAN LOGIK Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang penaakulan
logik dalam konteks penyelesaian masalah rutin yang mudah.
5 Apply appropriate knowledge and skills of logical reasoning in the
context of complex routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang penaakulan
logik dalam konteks penyelesaian masalah rutin yang kompleks.
6 Apply appropriate knowledge and skills of logical reasoning in the
context of non-routine problem solving in a creative manner.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang penaakulan
logik dalam konteks penyelesaian masalah bukan rutin secara kreatif.
1 Demonstrate the basic knowledge of the intersection of sets, union
of sets and combined operations on sets.
Mempamerkan pengetahuan asas tentang persilangan set, kesatuan set dan
gabungan operasi set.
2 Demonstrate the understanding of the intersection of sets, union
of sets and combined operations on sets.
Mempamerkan kefahaman tentang persilangan set, kesatuan set dan gabungan
operasi set.
3 Apply the understanding of intersection of sets, union of sets and
combined operations on sets to perform simple tasks.
Mengaplikasikan kefahaman tentang persilangan set, kesatuan set dan
gabungan operasi set untuk melaksanakan tugasan mudah.
4 4 Apply appropriate knowledge and skills of intersection of sets,
union of sets and combined operations on sets in the context of
OPERATIONS ON SETS simple routine problem solving.
OPERASI SET Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang persilangan
set, kesatuan set dan gabungan operasi set dalam konteks penyelesaian
masalah rutin yang mudah.
5 Apply appropriate knowledge and skills of intersection of sets,
union of sets and combined operations on sets in the context of
complex routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang persilangan
set, kesatuan set dan gabungan operasi set dalam konteks penyelesaian
masalah rutin yang kompleks.
6 Apply appropriate knowledge and skills of intersection of sets,
union of sets and combined operations on sets in the context of
non-routine problem solving in a creative manner.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang persilangan
set, kesatuan set dan gabungan operasi set dalam konteks penyelesaian
masalah bukan rutin secara kreatif.
1 Demonstrate the basic knowledge of network.
Mempamerkan pengetahuan asas tentang rangkaian.
2 Demonstrate the understanding of network.
Mempamerkan kefahaman tentang rangkaian.
5
3 Apply the understanding of network to perform simple tasks.
Mengaplikasikan kefahaman tentang rangkaian untuk melaksanakan tugasan
NETWORK IN GRAPH mudah.
THEORY
RANGKAIAN DALAM 4 Apply appropriate knowledge and skills of network in the context
of simple routine problem solving.
TEORI GRAF Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang rangkaian
dalam konteks penyelesaian masalah rutin yang mudah.
5 Apply appropriate knowledge and skills of network in the context
of complex routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang rangkaian
dalam konteks penyelesaian masalah rutin yang kompleks.

© Penerbitan Pelangi Sdn. Bhd. iv

Mathematics Form 4 Rekod Pencapaian Pentaksiran Murid

Achievement
Performance Penguasaan
Chapter level Descriptor
Bab Tahap Deskriptor (✓) (✗)
penguasaan Achieve Not yet achieve
Menguasai Belum menguasai
6 Apply appropriate knowledge and skills of network in the context
of non-routine problem solving in a creative manner.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang rangkaian
dalam konteks penyelesaian masalah bukan rutin secara kreatif.
1 Demonstrate the basic knowledge of linear inequalities in two
variables.
Mempamerkan pengetahuan asas tentang ketaksamaan linear dalam dua
pemboleh ubah.
Penerbitan Pelangi Sdn Bhd All Rights Reserved
2 Demonstrate the understanding of linear inequalities in two
variables.
Mempamerkan kefahaman tentang ketaksamaan linear dalam dua pemboleh
ubah.
3 Apply the understanding of linear inequalities in two variables to
6 perform simple tasks.
Mengaplikasikan kefahaman tentang ketaksamaan linear dalam dua pemboleh
ubah untuk melaksanakan tugasan mudah.
LINEAR INEQUALITIES
IN TWO VARIABLES 4 Apply appropriate knowledge and skills of linear inequalities in two
KETAKSAMAAN variables in the context of simple routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang sistem
LINEAR DALAM DUA ketaksamaan linear dalam dua pemboleh ubah dalam konteks penyelesaian
PEMBOLEH UBAH masalah rutin yang mudah.
5 Apply appropriate knowledge and skills of linear inequalities in two
variables in the context of complex routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang sistem
ketaksamaan linear dalam dua pemboleh ubah dalam konteks penyelesaian
masalah rutin yang kompleks.
6 Apply appropriate knowledge and skills of linear inequalities in
two variables in the context of non-routine problem solving in a
creative manner.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang sistem
ketaksamaan linear dalam dua pemboleh ubah dalam konteks penyelesaian
masalah bukan rutin secara kreatif.
1 Demonstrate the basic knowledge of graphs of motion.
Mempamerkan pengetahuan asas tentang graf gerakan.
2 Demonstrate the understanding of graphs of motion.
Mempamerkan kefahaman tentang graf gerakan.
3 Apply the understanding of graphs of motion to perform simple
tasks.
Mengaplikasikan kefahaman tentang graf gerakan untuk melaksanakan
7 tugasan mudah.
4 Apply appropriate knowledge and skills of graphs of motion in the
GRAPHS OF MOTION context of simple routine problem solving.
GRAF GERAKAN Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang graf
gerakan dalam konteks penyelesaian masalah rutin yang mudah.
5 Apply appropriate knowledge and skills of graphs of motion in the
context of complex routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang graf
gerakan dalam konteks penyelesaian masalah rutin yang kompleks.
6 Apply appropriate knowledge and skills of graphs of motion in the
context of non-routine problem solving in a creative manner.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang graf
gerakan dalam konteks penyelesaian masalah bukan rutin secara kreatif.
1 Demonstrate the basic knowledge of dispersion.
Mempamerkan pengetahuan asas tentang serakan.
8 2 Demonstrate the understanding of measures of dispersion for
ungrouped data.
Mempamerkan kefahaman tentang sukatan serakan data tak terkumpul.
MEASURES OF
DISPERSION FOR 3 Apply the understanding of measures of dispersion for ungrouped
data to perform simple tasks.
UNGROUPED DATA Mengaplikasikan kefahaman tentang sukatan serakan data tak terkumpul untuk
SUKATAN SERAKAN melaksanakan tugasan mudah.
DATA TAK TERKUMPUL 4 Apply appropriate knowledge and skills of measures of dispersion
for ungrouped data in the context of simple routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang sukatan
serakan data tak terkumpul dalam konteks penyelesaian masalah rutin yang
mudah.
v © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Rekod Pencapaian Pentaksiran Murid

Achievement
Performance Penguasaan
Chapter level Descriptor
Bab Tahap Deskriptor (✓) (✗)
penguasaan Achieve Not yet achieve
Menguasai Belum menguasai
5 Apply appropriate knowledge and skills of measures of dispersion
for ungrouped data in the context of complex routine problem
solving.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang sukatan
serakan data tak terkumpul dalam konteks penyelesaian masalah rutin yang
kompleks.
6 Apply appropriate knowledge and skills of measures of dispersion
for ungrouped data in the context of non-routine problem solving
Penerbitan Pelangi Sdn Bhd All Rights Reserved
in a creative manner.
Mengaplikasikan pengetahuan dan kemahiran yang sesuai tentang sukatan
serakan data tak terkumpul dalam konteks penyelesaian masalah bukan rutin
secara kreatif.
1 Demonstrate the basic knowledge of combined events.
Mempamerkan pengetahuan asas tentang peristiwa bergabung.

2 Demonstrate the understanding of probability of combined events.
Mempamerkan kefahaman tentang kebarangkalian peristiwa bergabung.
3 Apply the understanding of probability of combined events to
perform simple tasks.
Mengaplikasikan kefahaman tentang kebarangkalian peristiwa bergabung
9 untuk melaksanakan tugasan mudah.
PROBABILITY OF 4 Apply appropriate knowledge and skills of probability of combined
COMBINED EVENTS events in the context of simple routine problem solving.
KEBARANGKALIAN Mengaplikasikan pengetahuan dan kemahiran tentang kebarangkalian
peristiwa bergabung dalam konteks penyelesaian masalah rutin yang mudah.
PERISTIWA
BERGABUNG 5 Apply appropriate knowledge and skills of probability of combined
events in the context of complex routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran tentang kebarangkalian
peristiwa bergabung dalam konteks penyelesaian masalah rutin yang kompleks.
6 Apply appropriate knowledge and skills of probability of combined
events in the context of non-routine problem solving in a creative
manner.
Mengaplikasikan pengetahuan dan kemahiran tentang kebarangkalian
peristiwa bergabung dalam konteks penyelesaian masalah bukan rutin secara
kreatif.

1 Demonstrate the basic knowledge of financial planning and
management.
Mempamerkan pengetahuan asas tentang perancangan dan pengurusan
kewangan.
2 Demonstrate the understanding of financial planning and
management.
Mempamerkan kefahaman tentang perancangan dan pengurusan kewangan.
10 3 Apply the understanding of financial planning and management to
perform simple tasks.
CONSUMER Mengaplikasikan kefahaman tentang perancangan dan pengurusan kewangan
MATHEMATICS: untuk melaksanakan tugasan mudah.
FINANCIAL 4 Apply appropriate knowledge and skills of financial planning and
MANAGEMENT management in the context of simple routine problem solving.
MATEMATIK Mengaplikasikan pengetahuan dan kemahiran tentang perancangan dan
PENGGUNA: pengurusan kewangan dalam konteks penyelesaian masalah rutin yang mudah.
PENGURUSAN 5 Apply appropriate knowledge and skills of financial planning and
KEWANGAN management in the context of complex routine problem solving.
Mengaplikasikan pengetahuan dan kemahiran tentang perancangan dan
pengurusan kewangan dalam konteks penyelesaian masalah rutin yang
kompleks.
6 Apply appropriate knowledge and skills of financial planning and
management in the context of non- routine problem solving in a
creative manner.
Mengaplikasikan pengetahuan dan kemahiran tentang perancangan dan
pengurusan kewangan dalam konteks penyelesaian masalah bukan rutin secara
kreatif.


© Penerbitan Pelangi Sdn. Bhd. vi

CHAPTER Consumer Mathematics: Financial Management

1 10

Matematik Pengguna: Pengurusan Kewangan






10.1 Financial Planning and Management pg. 270 – 292
Textbook
Perancangan dan Pengurusan Kewangan

SMART Notes
Penerbitan Pelangi Sdn Bhd All Rights Reserved
1. Financial management involves five processes: 2. SMART concept:
Pengurusan kewangan melibatkan lima proses: Konsep SMART:
(a) Setting financial goals (a) S – Specific List down anything which
Menetapkan matlamat kewangan Khusus are wanted with the money
➢ Make a systematic financial planning when owned.
managing money. Mencatat apa-apa yang diinginkan
Melakukan perancangan kewangan yang sistematik dengan wang yang dimiliki.
semasa menguruskan wang. (b) M – Measurable Write the total amount of
➢ Set goals by using ‘SMART’ concept. Boleh diukur money needed to achieve the
Menetapkan matlamat dengan menggunakan konsep financial goals.
‘SMART’. Menulis jumlah wang yang
➢ Goals can be set for short-term or long-term. diperlukan untuk mencapai
Matlamat boleh ditetapkan untuk jangka masa pendek matlamat tersebut.
atau jangka masa panjang.
(c) A – Attainable Prepare a planning to achieve
(b) Evaluating financial status Boleh dicapai the goals.
Menilai kedudukan kewangan Menyediakan perancangan untuk
➢ Evaluate the current financial position when mencapai matlamat tersebut.
making a financial planning. (d) R – Realistic Study the goals wisely and
Menilai kedudukan kewangan semasa apabila Realistik make an analysis about the
membuat perancangan kewangan. ways to achieve the goals.
➢ Prepare financial statements to know the current Mengkaji matlamat dengan teliti
financial position. dan membuat analisis tentang
Sediakan penyata kewangan untuk mengetahui cara mencapai matlamat tersebut.
kedudukan kewangan terkini.
(e) T – Time-bound Determine when to achieve
(c) Creating financial plan Tempoh masa the goals.
Mewujudkan pelan kewangan Menentukan bila hendak
➢ Prepare a financial plan for every month. mencapai matlamat tersebut.
Menyediakan pelan kewangan pada setiap bulan.
3. Steps to prepare a personal budget:
(d) Carrying out the financial plan Langkah menyediakan bajet peribadi:
Melaksanakan pelan kewangan a Refer to the financial goals.
➢ Use the financial plan prepared. Merujuk kepada matlamat kewangan.
Menggunakan pelan kewangan yang disediakan.  Make an estimation for the monthly income.
➢ Prepare the financial plan again if needed. Membuat anggaran pendapatan bulanan.
Sediakan pelan kewangan semula jika diperlukan.  Keep at least 10% of the total monthly income as the
fixed deposits. Savings are also made for emergency
(e) Reviewing and revising the progress
Mengkaji semula dan menyemak kemajuan fund.
Menyimpan sekurang-kurangnya 10% daripada jumlah
➢ Check the financial status from the aspect of pendapatan bulanan sebagai simpanan tetap. Simpanan
assets and liabilities. juga dibuat untuk dana kecemasan.
Menyemak status kewangan dari aspek jumlah aset  Make an estimation for fixed expenses.
dan liabiliti. Membuat anggaran untuk perbelanjaan tetap.
➢ Check the financial goals again.  Make an estimation for the monthly variable
Menyemak semula matlamat kewangan. expenses.
Membuat anggaran untuk perbelanjaan tidak tetap bulanan.
 Determine the surplus or deficit of income.
Menentukan pendapatan lebihan atau defisit.


NOTES



© Penerbitan Pelangi Sdn. Bhd. 124

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

1. Identify the following financial goals according to SMART concept. PL 1 PL 2
Kenal pasti matlamat kewangan berikut mengikut konsep SMART.
Example
Mr. Lim wants to save RM1 800 for a trip with his family in 9 months. In his plan, he will save RM200
per month from his income of RM2 000 in order to achieve the financial goal.
Encik Lim ingin mengumpul RM1 800 untuk suatu percutian dengan keluarganya dalam masa 9 bulan. Dalam perancangannya,
dia akan menyimpan RM200 sebulan daripada pendapatannya RM2 000 untuk mencapai matlamat kewangan tersebut.

S Go for a trip with his family.
Pergi bercuti bersama keluarga

M RM1 800
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A RM200 × 9 = RM1 800
R RM200 is 10% of his monthly income. This is a realistic value.
RM200 ialah 10% daripada pendapatan bulanannya. Ini adalah nilai yang realistik.

T 9 months / 9 bulan
(a) Puan Fatimah wants to buy a new laptop for (b) Encik Hassan wants to save RM7 000 to buy a
her son as a birthday gift by saving RM3 000 in motorcycle for his daily use in 7 months. He plans
6 months. She will save RM500 per month from to save RM1 000 per month from his monthly
her income as a clerk, RM3 600 each month. income, RM5 000.
Puan Fatimah ingin membeli sebuah komputer riba baru Encik Hassan mahu menyimpan RM7 000 untuk membeli
dengan menyimpan RM3 000 dalam masa 6 bulan. Dia sebuah motosikal untuk kegunaan hariannya dalam masa
akan menyimpan RM500 sebulan daripada pendapatannya 7 bulan. Dia bercadang untuk mengumpul wang berjumlah
sebagai seorang kerani, RM3 600 setiap bulan. RM1 000 sebulan daripada pendapatan bulanannya,
RM5 000.
S Buy a new laptop for his son as a birthday
gift. S Buy a motorcycle for his daily usage.
Membeli komputer riba baru untuk hadiah hari Membeli motosikal untuk kegunaan harian.
jadi anak lelakinya.
M RM7 000
M RM3 000
A RM1 000 × 7 = RM7 000
A RM500 × 6 = RM3 000 R RM1 000 is 20% of his monthly income.
R RM500 is 13.89% of her monthly income. This is a realistic value.
This is a realistic value. RM1 000 adalah 20% daripada pendapatan
RM500 adalah 13.89% daripada pendapatan bulanannya. Nilai ini adalah realistik.
bulanannya. Nilai ini adalah realistik. T 7 months / 7 bulan
T 6 months / 6 bulan




2. Calculate the cashflow of the following. Then, state whether each cashflow is positive or negative and give
one effect of the cashflow. PL 3
Hitung aliran tunai yang berikut. Kemudian, nyatakan sama ada setiap aliran tunai tersebut adalah positif atau negatif dan berikan
satu kesan aliran tunai tersebut.

Example (a)
Income and expense
Income and expense Pendapatan dan perbelanjaan RM
Pendapatan dan perbelanjaan RM 3 800
Income Active / Aktif
Income Active / Aktif 1 800 Pendapatan Passive / Pasif 1 200
Pendapatan Passive / Pasif 420
Expenses Fixed / Tetap 3 600
Expenses Fixed / Tetap 1 000 Perbelanjaan Variable / Tidak tetap 1 720
Perbelanjaan Variable / Tidak tetap 560







125 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


Total of income / Jumlah pendapatan Total of income / Jumlah pendapatan
= Active income + Passive income = Active income + Passive income
Pendapatan aktif + Pendapatan pasif Pendapatan aktif + Pendapatan pasif
= RM1 800 + RM420 = RM3 800 + RM1 200
= RM2 220 = RM5 000

Total of expenses / Jumlah perbelanjaan
Total of expenses / Jumlah perbelanjaan = Fixed expenses + Variable expenses
= Fixed expenses + Variable expenses Perbelanjaan tetap + Perbelanjaan tidak tetap
Perbelanjaan tetap + Perbelanjaan tidak tetap = RM3 600 + RM1 720
= RM1 000 + RM560 = RM5 320
= RM1 560
Cash flow / Aliran tunai
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Cash flow / Aliran tunai = Total of income – Total of expenses
= Total of income-Total of expenses Jumlah pendapatan – Jumlah perbelanjaan
Jumlah pendapatan – Jumlah perbelanjaan = RM5 000 – RM5 320
= RM2 220 – RM1 560 = –RM320
= RM660
The cash flow is a negative value.
Aliran tunai bernilai negatif.
The cash flow is a positive value.
Aliran tunai bernilai positif. Effect of the cash flow: Deal with the deficit in income
and have to face the financial burden.
Effect of the cash flow: Still have surplus of income Kesan aliran tunai: Menghadapi defisit pendapatan dan terpaksa
to make investment. menanggung beban kewangan.
Kesan aliran tunai: Masih mempunyai pendapatan lebihan untuk [Any correct answer for the effect of cash flow is
membuat pelaburan.
accepted]
[Mana-mana jawapan yang betul untuk kesan aliran tunai adalah
diterima]

3. Solve each of the following. PL 3
Selesaikan setiap yang berikut.

Example
Encik Amirul receives an active income of RM4 000 and a passive income of RM800 per month. The fixed
expenses and variable expenses is RM2 400 dan RM590 respectively.
Encik Amirul menerima pendapatan aktif sebanyak RM4 000 dan pendapatan pasif RM800 sebulan. Perbelanjaan tetap dan
perbelanjaan boleh ubah masing-masing ialah RM2 400 dan RM590 sebulan.
(i) Calculate Encik Amirul’s monthly cash flow. Explain your answer.
Hitung aliran tunai bulanan Encik Amirul. Jelaskan jawapan anda.
Cash flow = Total income – Total expenses
Aliran tunai = Jumlah pendapatan – Jumlah perbelanjaan
= RM4 000 + RM800 – RM2 400 – RM590
= RM1 810 (A positive cashflow / Aliran tunai yang positif)
A positive cash flow of RM1 810 is good because Encik Amirul has a surplus of income after deducting
the fixed expenses and variable expenses. This helps him to make investment.
Aliran tunai positif RM1 810 adalah baik kerana Encik Amirul mempunyai lebihan pendapatan selepas menolak perbelanjaan
tetap dan perbelanjaan boleh ubah. Ini membantunya membuat pelaburan.

(ii) If Encik Amirul does not receive any passive income and the total of expenses increase by 40%, explain
the effect on his cash flow.
Jika Encik Amirul tidak menerima sebarang pendapatan pasif dan jumlah perbelanjaan meningkat sebanyak 40%, jelaskan
kesan terhadap aliran tunainya.
Cash flow = Total income – Total expenses
Aliran tunai = Jumlah pendapatan – Jumlah perbelanjaan
= RM4 000 – [140% × (RM2 400 + RM590)]
= RM4 000 – RM4 186
= –RM186 (A negative cashflow / Aliran tunai yang negatif)
A negative cashflow of RM186 will burden Encik Amirul and may cause him to use credit card facilities
to deal with the financial problems.
Aliran tunai negatif sebanyak RM186 akan membebankan Encik Amirul dan boleh menyebabkan dia menggunakan kemudahan
kad kredit untuk menangani masalah kewangan.

© Penerbitan Pelangi Sdn. Bhd. 126

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


(a) Puan Zawani receives an active income of RM3 500 and a passive income of RM300 per month. The
fixed expenses and variable expenses is RM2 000 dan RM800 respectively.
Puan Zawani menerima pendapatan aktif sebanyak RM3 500 dan pendapatan pasif sebanyak RM300 sebulan. Perbelanjaan
tetap dan perbelanjaan boleh ubah masing-masing ialah RM2 000 dan RM800 sebulan.
(i) Calculate Puan Zawani’s monthly cash flow. Explain your answer.
Hitung aliran tunai bulanan Puan Zawani. Jelaskan jawapan anda.
Cash flow = Total income – Total expenses
Aliran tunai = Jumlah pendapatan – Jumlah perbelanjaan
= RM3 500 + RM300 – RM2 000 – RM800
= RM1 000 (A positive cashflow / Aliran tunai yang positif)
A positive cash flow of RM1 000 is good because Puan Zawani has a surplus of income after
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deducting the fixed expenses and variable expenses. This helps her to deal with emergency situations.
Aliran tunai positif sebanyak RM1 000 adalah baik kerana Puan Zawani mempunyai lebihan pendapatan selepas menolak
perbelanjaan tetap dan perbelanjaan boleh ubah. Ini membantu dia menangani situasi kecemasan.







(ii) If Puan Zawani does not receive any passive income and the total of expenses increase by 20%,
explain the effect on her cash flow.
Jika Puan Zawani tidak menerima sebarang pendapatan pasif dan jumlah perbelanjaan meningkat sebanyak 20%, jelaskan
kesan terhadap aliran tunainya.
Cash flow = Total income – Total expenses
Aliran tunai = Jumlah pendapatan – Jumlah perbelanjaan
= RM3 500 – [120% × (RM2 000 + RM800)]
= RM3 500 – RM3 360
= RM140 (A positive cashflow / Aliran tunai yang positif)
The cashflow still positive but Puan Zawani needs to be careful with her expenses to avoid a negative
cashflow.
Aliran tunai masih positif tetapi Puan Zawani perlu berhati-hati dengan perbelanjaannya untuk mengelakkan aliran tunai
negatif.









(b) Siew Mei receives an income of RM2 750 and an allowance of RM450 in a month. She also earns a
passive income of RM600 per month. The amount of fixed expenses and variable expenses spent is
RM1 400 dan RM720 respectively.
Siew Mei menerima pendapatan sebanyak RM2 750 dan elaun sebanyak RM450 dalam suatu bulan. Dia juga menerima
pendapatan pasif sebanyak RM600 sebulan. Jumlah perbelanjaan tetap dan perbelanjaan boleh ubah yang dibelanjakan masing-
masing ialah RM1 400 dan RM720 sebulan.
(i) Calculate Siew Mei’s monthly cash flow. Explain your answer.
Hitung aliran tunai bulanan Siew Mei. Jelaskan jawapan anda.
Cash flow = Total income – Total expenses
Aliran tunai = Jumlah pendapatan – Jumlah perbelanjaan
= RM2 750 + RM450 + RM600 – RM1 400 – RM720
= RM1 680 (A positive cashflow / Aliran tunai yang positif)
A positive cash flow of RM1 680 is good because Siew Mei has a surplus of income after deducting
the fixed expenses and variable expenses. This helps her to deal with emergency situations.
Aliran tunai positif sebanyak RM1 680 adalah baik kerana Siew Mei mempunyai lebihan pendapatan selepas menolak
perbelanjaan tetap dan perbelanjaan boleh ubah. Ini membantu dia menangani situasi kecemasan.






127 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


(ii) If Siew Mei’s passive income decrease by RM200 and the total of expenses increase by RM330,
what will happen to her cash flow.
Jika pendapatan pasif Siew Mei berkurang sebanyak RM200 dan jumlah perbelanjaan meningkat sebanyak RM330, apakah
yang akan berlaku kepada aliran tunainya.
Cash flow = Total income – Total expenses
Aliran tunai = Jumlah pendapatan – Jumlah perbelanjaan
= RM2 750 + RM450 + RM400 – (RM1 400 + RM720 + RM330)
= RM3 600 – RM2 450
= RM1 150 (A positive cashflow / Aliran tunai yang positif)
The cashflow still positive and decrease by RM530, (RM1 680 – RM1 150). Siew Mei still have
enough cash to be used in investments or deal with emergency problems.
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Aliran tunai masih positif dan berkurangan sebanyak RM530, (RM1 680 – RM1 150). Siew Mei masih mempunyai wang
yang cukup untuk digunakan bagi pelaburan atau menangani masalah kecemasan.





(c) The information below is obtained from Encik Ismail.
Maklumat di bawah diperoleh daripada Encik Ismail.

Active income / Pendapatan aktif RM2 600
Passive income / Pendapatan pasif RM400
Fixed expenses / Perbelanjaan tetap RM2 200

Variable expenses / Perbelanjaan boleh ubah RM900

(i) Based on the information above, how much is Encik Ismail’s monthly cash flow. Is the cash flow
is satisfying?
Berdasarkan maklumat di atas, berapakah aliran tunai bulanan bagi Encik Ismail. Adakah aliran tunai ini memuaskan?
Cash flow = Total income – Total expenses
Aliran tunai = Jumlah pendapatan – Jumlah perbelanjaan
= RM2 600 + RM400 – RM2 200 – RM900
= –RM100 (A negative cashflow / Aliran tunai yang negatif)
A negative cash flow of RM100 is not good because Encik Ismail has a deficit of income after
deducting the fixed expenses and variable expenses. He needs to apply credit cards or other loans
to face the financial problems.
Aliran tunai negatif sebanyak RM100 tidak baik kerana Encik Ismail mempunyai defisit pendapatan selepas menolak
perbelanjaan tetap dan perbelanjaan boleh ubah. Dia perlu menggunakan kad kredit atau pinjaman lain untuk menghadapi
masalah kewangan.


(ii) If Encik Ismail’s active income increase by 25% and the total of expenses increase by RM200, is
he in excess or deficit of income?
Jika pendapatan aktif Encik Ismail meningkat sebanyak 25% dan jumlah perbelanjaan meningkat sebanyak RM200,
adakah dia mengalami lebihan atau defisit pendapatan?
Cash flow = Total income – Total expenses
Aliran tunai = Jumlah pendapatan – Jumlah perbelanjaan
= (125% × RM2 600) + RM400 – (RM2 200 + RM900 + RM200)
= RM3 650 – RM3 300
= RM350 (A positive cashflow / Aliran tunai yang positif)
A positive cashflow shows Encik Ismail is in excess of income.
Aliran tunai positif menunjukkan Encik Ismail mengalami lebihan pendapatan.










© Penerbitan Pelangi Sdn. Bhd. 128

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

4. Solve each of the following. PL 4 Daily Application
Selesaikan setiap yang berikut.
Example
The information below shows the personal balance sheet of Mr. Tan.
Maklumat di bawah menunjukkan penyata kira-kira peribadi Encik Tan.
Details / Butiran Asset / Aset (RM) Liability / Liabiliti (RM)
Bank accounts / Akaun Bank
Savings account / Akaun Simpanan 13 000
Cash in hand / Wang tunai di tangan 2 700
Properties / Harta
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Car / Kereta 25 800
House / Rumah 176 000 144 000
Investments / Pelaburan
EPF/ KWSP 30 450
Bank loans / Pinjaman bank
Credit cards / Kad kredit 3 600
Total / Jumlah 247 950 147 600
Net worth / Nilai Harta Bersih

Based on the personal balance sheet:
Berdasarkan penyata kira-kira peribadi tersebut:
(i) Calculate the net worth.
Hitung nilai harta bersih.
Net worth = Total assets – Total liabilities
Nilai harta bersih = Jumlah aset – Jumlah liabiliti
= RM247 950 – RM147 600
= RM100 350

(ii) Is Mr. Tan’s net worth show positive value? Give your reason.
Adakah nilai harta bersih Encik Tan menunjukkan nilai positif? Berikan sebab anda.
Encik Tan’s net worth show positive value because total assets are higher than total liabilities.
Nilai harta bersih Encik Tan menunjukkan nilai positif kerana jumlah aset lebih tinggi daripada jumlah liabiliti.



(a) The information below shows the personal balance sheet of Mr. Muthu.
Maklumat di bawah menunjukkan penyata kira-kira peribadi Encik Muthu.

Details / Butiran Asset / Aset (RM) Liability / Liabiliti (RM)
Bank accounts/ Akaun Bank
Savings account / Akaun Simpanan 7 200
Cash in hand / Wang tunai di tangan 1 800
Properties/ Harta
Car / Kereta 18 400 27 600
House / Rumah 178 750 146 250

Investments/ Pelaburan
EPF/ KWSP 34 350
Shares / Saham 6 000
Loans/ Pinjaman
Loan from friends / Pinjaman daripada rakan 1 400

Total / Jumlah 246 500 175 250
Net worth / Nilai harta bersih





129 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

Based on the personal balance sheet:
Berdasarkan penyata kira-kira peribadi tersebut:
(i) Calculate the net worth.
Hitung nilai harta bersih.

Net worth = Total assets – Total liabilities
Nilai harta bersih = Jumlah aset – Jumlah liabiliti
= RM246 500 – RM175 250
= RM71 250


(ii) Is the Mr. Muthu’s net worth show positive value? Give your reason.
Adakah nilai harta bersih Encik Muthu menunjukkan nilai positif? Berikan sebab anda.
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Encik Muthu’s net worth show positive value because total assets are higher than total liabilities.
Nilai harta bersih Encik Muthu menunjukkan nilai positif kerana jumlah aset lebih tinggi daripada jumlah liabiliti.








(b) The information below shows the personal balance sheet of Puan Anita.
Maklumat di bawah menunjukkan penyata kira-kira peribadi Puan Anita.

Details / Butiran Asset / Aset (RM) Liability / Liabiliti (RM)
Bank accounts / Akaun Bank
Savings account / Akaun Simpanan 2 000
Fixed deposit account / Akaun Simpanan Tetap 6 400
Cash in hand / Wang tunai di tangan 2 570
Properties / Harta
Apartment / Pangsapuri 127 200 204 800
Jewellery / Barangan kemas 5 000
Investments / Pelaburan
Shares / Saham 2 500
EPF / KWSP 26 430
Loans / Pinjaman
Credit cards / Kad kredit 2 000
Loan from family / Pinjaman daripada keluarga 1 500
Hire purchase electrical goods 1 700
Sewa beli barangan elektrik
Total / Jumlah 172 100 210 000
Net Worth / Nilai Harta Bersih
Based on the personal balance sheet:
Berdasarkan penyata kira-kira peribadi tersebut:
(i) Calculate the net worth.
Hitung nilai harta bersih.
Net worth = Total assets – Total liabilities
Nilai harta bersih = Jumlah aset – Jumlah liabiliti
= RM172 100 – RM210 000
= –RM37 900




(ii) Is Puan Anita’s net worth show positive value? Give your reason.
Adakah nilai harta bersih Puan Anita menunjukkan nilai positif? Berikan sebab anda.

Puan Anita’s net worth show negative value because total assets are lower than total liabilities.
Nilai harta bersih Puan Anita menunjukkan nilai negatif kerana jumlah aset lebih rendah daripada jumlah liabiliti.







© Penerbitan Pelangi Sdn. Bhd. 130

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

5. Solve each of the following. Daily Application
Selesaikan setiap yang berikut.
Example
Miss Lim works as a factory worker and receives salary of RM2 800 per month. The information below
shows the financial plan of Miss Lim in April. PL 4
Cik Lim bekerja sebagai seorang pekerja kilang dan menerima gaji sebanyak RM2 800 sebulan. Maklumat di bawah menunjukkan
pelan kewangan Cik Lim pada bulan April.

Financial Plan / Pelan
Income and Expenditure / Pendapatan dan perbelanjaan kewangan
(RM)
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Net income / Pendapatan bersih
Net salary / Gaji bersih 2 800
Passive income / Pendapatan pasif 0
Total monthly income / Jumlah Pendapatan Bulanan 2 800
Minus fixed deposits savings / Tolak simpanan tetap
(12% of the monthly income / 12% daripada pendapatan bulanan) 336
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 260
Income balance / Baki pendapatan 2 204
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
Rent / Sewa rumah 400
Personal insurance / Insurans peribadi 120
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 520
Minus total monthly variable expenses / Tolak jumlah perbelanjaan boleh ubah bulanan
Food / Makanan 760
Gas and petrol / Gas dan petrol 150
Water, electricity and telephone bills / Bil air, elektrik dan telefon 150
Clothes / Pakaian 140
Hobby needs / Keperluan hobi 25

Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 1 225
Surplus of income or Deficit / Lebihan pendapatan atau Defisit

Miss Lim wants to buy a new washing machine with the price of RM800 in three months.
Cik Lim ingin membeli sebuah mesin basuh yang berharga RM800 dalam masa tiga bulan.
(i) Calculate Miss Lim’s balance of income after deducting all the expenses.
Hitung baki pendapatan Cik Lim selepas ditolak dengan semua perbelanjaan.
Balance of income / Baki pendapatan = RM2 204 – RM520 – RM1 225
= RM459

(ii) Is Miss Lim has excess or deficit of income?
Adakah Cik Lim mengalami lebihan atau defisit pendapatan?
Miss Lim has excess of income.
Cik Lim mempunyai lebihan pendapatan.

(iii) Based on Miss Lim’s financial plan, can she achieve the short-term goal? Give your reason.
Berdasarkan perancangan kewangan Cik Lim, adakah dia dapat mencapai matlamat kewangan jangka pendek? Berikan sebab
anda.
Yes. Because she has savings, RM336 per month.
Ya. Kerana dia mempunyai simpanan, RM336 setiap bulan.








131 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


(a) Mr. Raju works as an engineer and receives salary of RM4 000 per month. The information below
shows the financial plan of Mr. Raju in December. PL 5
Encik Raju bekerja sebagai seorang jurutera dan menerima gaji sebanyak RM4 000 sebulan. Maklumat di bawah menunjukkan
pelan kewangan Encik Raju pada bulan Disember.

Financial Plan / Pelan kewangan
Income and Expenditure / Pendapatan dan perbelanjaan
(RM)
Net income / Pendapatan bersih
Net salary / Gaji bersih 4 000
Passive income / Pendapatan pasif 0

Total monthly income / Jumlah Pendapatan Bulanan 4 000
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Minus fixed deposits savings / Tolak simpanan tetap
(15% of the monthly income / 15% daripada pendapatan bulanan) 600
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 300

Income balance / Baki pendapatan 3 100
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
House loan / Pinjaman perumahan 850
Personal insurance / Insurans peribadi 160
Car loan / Ansuran kereta 550

Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 1 560
Minus total monthly variable expenses
Tolak jumlah perbelanjaan boleh ubah bulanan
Food / Makanan 690
House utilities / Utiliti rumah 100
Gas and petrol / Gas dan petrol 120
Medical cost / Kos perubatan 180
Entertainment / Hiburan 300
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 1 390

Surplus of income or Deficit / Lebihan pendapatan atau Defisit
Mr. Raju wants to buy a piano as a birthday present for his child in 4 months.
Encik Raju ingin membeli sebuah piano sebagai hadiah hari jadi untuk anaknya dalam masa 4 bulan.
(i) Calculate Mr. Raju’s balance of income after deducting all the expenses.
Hitung baki pendapatan Encik Raju selepas ditolak dengan semua perbelanjaan.

Balance of income / Baki pendapatan = RM3 100 – RM1 560 – RM1 390
= RM150



(ii) Is Mr. Raju has excess or deficit of income?
Adakah Encik Raju mengalami lebihan atau defisit pendapatan?
Mr. Raju has excess of income.
Encik Raju mempunyai lebihan pendapatan.




(iii) Based on Mr. Raju’s financial plan, can he achieve his goal to buy a piano for his child? Give your
reason.
Berdasarkan perancangan kewangan Encik Raju, adakah dia dapat mencapai matlamat kewangannya bagi membeli
sebuah piano untuk anaknya? Berikan sebab anda.
Yes. Because he has savings, RM600 per month.
Ya. Kerana dia mempunyai simpanan, RM600 setiap bulan.







© Penerbitan Pelangi Sdn. Bhd. 132

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


(b) Mr. Alvin works as a teacher and receives net salary of RM3 600 per month. He also works as a tuition
teacher and receives income of RM880. The information below shows the financial plan of Mr. Alvin
in July. PL 6
Encik Alvin bekerja sebagai seorang guru dan menerima gaji bersih sebanyak RM3 600 sebulan. Beliau juga bekerja sambilan,
iaitu sebagai guru tuisyen dan menerima pendapatan sebanyak RM880 sebulan. Maklumat di bawah menunjukkan pelan
kewangan Encik Alvin pada bulan Julai.
Financial Plan / Pelan kewangan
Income and Expenditure / Pendapatan dan perbelanjaan
(RM)
Net income / Pendapatan bersih
Net salary / Gaji bersih 3 600
Passive income / Pendapatan pasif 880
Total monthly income / Jumlah Pendapatan Bulanan 4 480
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Minus fixed deposits savings / Tolak simpanan tetap
(0% of the monthly income / 0% daripada pendapatan bulanan) 0
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 300
Income balance / Baki pendapatan 4 180
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
House loan / Pinjaman perumahan 1 090
Car insurance / Insurans kereta 150
Insurance premium / Premium insurans 180
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 1 420
Minus total monthly variable expenses / Tolak jumlah perbelanjaan boleh ubah bulanan
Food / Makanan 820
House utilities / Utiliti rumah 140
Gas and petrol / Gas dan petrol 150
Vehicle repair expense / Belanja membaiki kenderaan 250
Holiday / Percutian 290
Household items / Barangan rumah 210
Clothes / Pakaian 180
Children’s education / Pendidikan anak-anak 300
Subsistence money for wife / Wang sara hidup isteri 420
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 2 760
Surplus of income or Deficit / Lebihan pendapatan atau Defisit

Mr. Alvin wants to buy a new laptop with the price of RM2 240 in five months.
Encik Alvin ingin membeli sebuah komputer baru yang berharga RM2 240 dalam masa lima bulan.
(i) Calculate Mr. Alvin’s balance of income after deducting all the expenses.
Hitung baki pendapatan Encik Alvin selepas ditolak dengan semua perbelanjaan.
Balance of income / Baki pendapatan = RM4 180 – RM1 420 – RM2 760
= RM0

(ii) Give a reason why it is difficult for Mr. Alvin to achieve the short-term goal.
Berikan satu sebab Encik Alvin sukar mencapai matlamat jangka pendek.
He does not have any savings.
Dia tidak mempunyai sebarang simpanan.
(Any reasonable answers is accepted. / Sebarang jawapan yang munasabah adalah diterima.)

(iii) Based on the financial plan, does Mr. Alvin manage his financial effectively?
Berdasarkan pelan kewangan tersebut, adakah Encik Alvin menguruskan kewangan dengan efektif?
He might be not managed his financial effectively because there are some of the expenses can be
reduced such as food, house utilities and gas and petrol.
Dia mungkin tidak menguruskan kewangannya dengan berkesan kerana terdapat beberapa perbelanjaan yang boleh
dikurangkan seperti makanan, utiliti rumah dan gas dan petrol.
(Any reasonable answers is accepted. / Sebarang jawapan yang munasabah adalah diterima.)

(iv) How much monthly savings needed to achieve his short-term goal?
Berapakah simpanan bulanan yang diperlukan untuk mencapai matlamat jangka pendeknya?
RM2 240
Monthly savings needed / Simpanan bulanan yang diperlukan =
5
= RM448




133 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


(v) Identify Mr. Alvin’s financial goal according to SMART concept.
Kenal pasti matlamat kewangan Encik Alvin mengikut konsep SMART.
Buy a new laptop with the price of RM2 240 in five months.
S
Beli komputer riba baru dengan harga RM2 240 dalam tempoh lima bulan.
Save RM448 every month to achieve the goal.
M
Simpan RM448 setiap bulan untuk mencapai matlamat.
Can save RM448 from the income of RM4 480.
A
Boleh menyimpan RM448 daripada pendapatan RM4 480.
RM448 is 10% of the total monthly income.
R
RM448 adalah 10% daripada jumlah pendapatan bulanan.
Five months is enough to save RM2 240 with the monthly savings of RM448.
T
Lima bulan sudah cukup untuk menyimpan RM2 240 dengan simpanan bulanan sebanyak RM448.
(vi) Based on the SMART concept and the infomation below, create a new financial plan.
Berdasarkan konsep SMART dan maklumat di bawah, buat perancangan kewangan yang baru.
• Food can be decreased by RM100. / Makanan boleh dikurangkan sebanyak RM100.
• House utilities can be reduced to RM100. / Utiliti rumah boleh dikurangkan kepada RM100.
• Gas and petrol can be reduced to RM120. / Gas dan petrol boleh dikurangkan kepada RM120.
• Vehicle repair expense can be reduced to RM180. / Belanja membaiki kenderaan boleh dikurangkan kepada
RM180. Penerbitan Pelangi Sdn Bhd All Rights Reserved
• RM200 is enough for a holiday. / RM200 adalah mencukupi untuk suatu percutian.
• Household items can be reduced to RM140. / Barangan rumah boleh dikurangkan kepada RM140.
• Clothes can be reduced to RM132. / Pakaian boleh dikurangkan kepada RM132.
Financial Plan / Pelan kewangan
Income and Expenditure / Pendapatan dan perbelanjaan
(RM)
Net income / Pendapatan bersih
Net salary / Gaji bersih 3 600
Passive income / Pendapatan pasif 880
Total monthly income / Jumlah Pendapatan Bulanan 4 480
Minus fixed deposits savings / Tolak simpanan tetap
(10% of the monthly income / 10% daripada pendapatan bulanan) 448
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 300
Income balance / Baki pendapatan 3 732
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
House loan / Pinjaman perumahan 1 090
Car insurance / Insurans kereta 150
Insurance premium / Premium insurans 180
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 1 420
Minus total monthly variable expenses / Tolak jumlah perbelanjaan boleh
ubah bulanan
Food / Makanan 720
House utilities / Utiliti rumah 100
Gas and petrol / Gas dan petrol 120
Vehicle repair expense / Belanja membaiki kenderaan 180
Holiday / Percutian 200
Household items / Barangan rumah 140
Clothes / Pakaian 132
Children’s education / Pendidikan anak 300
Subsistence money for wife / Wang sara hidup isteri 420
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 2 312
Surplus of income or Deficit/ Lebihan pendapatan atau Defisit 0





© Penerbitan Pelangi Sdn. Bhd. 134

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

6. Solve each of the following. Daily Application
Selesaikan setiap yang berikut.
Example
Mr. Suresh works as a factory supervisor and receives salary of RM3 000 per month. The information below
shows a financial plan and actual cash flow in one statement of Encik Suresh for the last month. PL 5
Encik Suresh bekerja sebagai seorang pekerja kilang dan menerima gaji sebanyak RM3 000 sebulan. Maklumat di bawah menunjukkan
pelan kewangan dan aliran tunai sebenar dalam satu penyata milik Encik Suresh pada bulan lepas.
Financial Plan Actual Cash Flow
Income and Expenditure / Pendapatan dan perbelanjaan Pelan kewangan Aliran Tunai Sebenar
(RM) (RM)
Penerbitan Pelangi Sdn Bhd All Rights Reserved
Net income / Pendapatan bersih
Net salary / Gaji bersih 3 000 3 000
Passive income / Pendapatan pasif 0 0
Total monthly income / Jumlah Pendapatan Bulanan 3 000 3 000
Minus fixed deposits savings / Tolak simpanan tetap
(25% of the monthly income / 25% daripada pendapatan bulanan) 750 750
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 270 270
Income balance / Baki pendapatan 1 980 1 980
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
Personal insurance / Insurans peribadi 80 80
Rent / Sewa rumah 340 340
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 420 420
Minus total monthly variable expenses
Tolak jumlah perbelanjaan boleh ubah bulanan
Food / Makanan 800 750
Water, electricity, and telephone bills / Bil air, elektrik dan telefon 100 90
Petrol expense / Belanja petrol 160 160
Parking and toll / Tempat letak kereta dan tol 40 40
Subsistence money for parents / Wang sara hidup ibu bapa 400 400
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 1 500 1 440
Surplus of income or Deficit / Lebihan pendapatan atau Defisit 60 120
Mr. Suresh plans to buy a new car with the price of RM48 000 in one and a half year. He plans to pay a
down payment of RM13 000 with his savings. He also plans to get a car loan from a bank. The bank offers
many options and after evaluating his financial plan, Mr. Suresh make the decision to pay the monthly
instalment for five years as that is what he can only afford.
Encik Suresh merancang untuk membeli sebuah kereta baru yang berharga RM48 000 dalam masa satu tahun setengah. Dia
merancang untuk membayar wang pendahuluan berjumlah RM13 000 dengan menggunakan simpanannya. Dia juga merancang
untuk mendapatkan pinjaman kereta daripada bank. Bank tersebut menawarkan pelbagai pilihan dan selepas menilai pelan
kewangannya, Encik Suresh membuat keputusan untuk membayar ansuran bulanan selama lima tahun sebagaimana yang hanya
dia mampu tanggung.
(i) Based on Mr. Suresh’s financial plan, can he achieve his financial goal?
Berdasarkan pelan kewangan Encik Suresh, adakah dia dapat mencapai matlamat kewangannya?
Total savings / Jumlah simpanan = RM750 × 18
= RM13 500
He can achieve his financial goal because he has a surplus of RM500, (RM13 500 – RM13 000).
Dia boleh mencapai matlamat kewangannya kerana dia mempunyai lebihan RM500, (RM13 500 – RM13 000).

(ii) Is Mr. Suresh’s financial management wise? Justify your answer.
Adakah pengurusan kewangan Encik Suresh adalah berhemat? Justifikasikan jawapan anda.
Yes because he is spending on basic needs. He also has monthly savings and insurance for priorities
protection.
Ya kerana dia membelanjakan pada keperluan asas. Dia juga mempunyai tabungan dan insurans bulanan untuk perlindungan
keutamaan.




135 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

(iii) Does Mr. Suresh use the SMART approach to achieve his financial goals? Justify your answer.
Adakah Encik Suresh menggunakan pendekatan SMART untuk mencapai matlamat kewangannya? Justifikasikan jawapan anda.
Yes.
Ya.

Pay down payment of RM13 000 for the car.
S
Bayar wang pendahuluan sebanyak RM13 000 untuk kereta itu.
Save RM750 every month to achieve the goal.
M
Simpan RM750 setiap bulan untuk mencapai matlamat.
Can save RM750 from the income of RM3 000.
A
Boleh menyimpan RM750 daripada pendapatan sebanyak RM3 000.
RM750 is 25% of the total monthly income.
Penerbitan Pelangi Sdn Bhd All Rights Reserved
R
RM750 adalah 25% daripada jumlah pendapatan bulanan.
One and a half year is enough to save RM13 000 with the monthly savings of RM750.
T
Satu setengah tahun sudah cukup untuk menyimpan RM13 000 dengan simpanan bulanan sebanyak RM750.
(iv) At the end of the year, Mr. Suresh is promoted with a 15% salary increase. If the fixed expeses and
variable expenses still remain the same, what is the effect on his financial goal?
Pada akhir tahun, Encik Suresh ditawarkan dengan kenaikan gaji sebanyak 15%. Jika perbelanjaan tetap dan perbelanjaan
boleh ubah kekal sama, apakah kesan terhadap matlamat kewangannya?
New salary / Gaji baru = 115% × RM3 000
= RM3 450

When his salary increases, the savings can be increased and this helps him to buy the new car in less
than one and a half year because other expenses remain the same.
Apabila gajinya meningkat, simpanan dapat ditingkatkan dan ini membantunya membeli kereta baru dalam masa kurang
dari satu setengah tahun kerana perbelanjaan lain tetap sama.
(a) Mrs. Teoh works as an accountant and receives salary of RM4 400 per month. The information below
shows a financial plan and actual cash flow in one statement of Mrs. Teoh for the last month. PL 5
Puan Teoh bekerja sebagai seorang akauntan dan menerima gaji sebanyak RM4 400 sebulan. Maklumat di bawah menunjukkan
perancangan kewangan dan aliran tunai sebenar dalam satu penyata milik Puan Teoh pada bulan lepas.
Actual Cash
Financial
Flow
Income and Expenditure Plan Aliran Tunai
Pendapatan dan perbelanjaan Pelan kewangan
(RM) Sebenar
(RM)
Net income / Pendapatan bersih
Net salary / Gaji bersih 4 400 4 400
Passive income / Pendapatan pasif 0 0
Total monthly income / Jumlah pendapatan bulanan 4 400 4 400
Minus fixed deposits savings / Tolak simpanan tetap
(16% of the monthly income / 16% daripada pendapatan bulanan) 704 704
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 480 480
Income balance / Baki pendapatan 3 216 3 216
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
House loan / Pinjaman rumah 1 050 1 050
Car insurance / Insuran kereta 140 140
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 1 190 1 190
Minus total monthly variable expenses / Tolak jumlah perbelanjaan boleh ubah bulanan
Food / Makanan 780 720
House utilities / Utiliti rumah 160 150
Gas and petrol / Gas dan petrol 190 180
Parking / Tempat letak kereta 10 10
Gift / Hadiah 20 20
Holiday / Percutian 360 360
Personal items / Barangan peribadi 300 300
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 1 820 1 740
Surplus of income or Deficit/ Lebihan pendapatan atau Defisit


© Penerbitan Pelangi Sdn. Bhd. 136

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


Mrs. Teoh wants to save RM3 400 as a preparation to buy furnitures and things needed to celebrate
Chinese New Year in the coming five months.
Puan Teoh ingin mengumpul RM3 400 sebagai persediaan untuk membeli perabot dan barang-barang keperluan bagi menyambut
perayaan Tahun Baru Cina pada masa lima bulan yang akan datang.
(i) Based on Mrs. Teoh’s financial plan, can she achieve her financial goal?
Berdasarkan pelan kewangan Puan Teoh, adakah dia dapat mencapai matlamat kewangannya?
Total savings / Jumlah simpanan = RM704 × 5
= RM3 520
She can achieve her financial goal because she has surplus of RM120, (RM3 520 – RM3 400).
Dia boleh mencapai matlamat kewangannya kerana dia mempunyai lebihan RM120, (RM3 520 – RM3 400).
Penerbitan Pelangi Sdn Bhd All Rights Reserved




(ii) Is Mrs. Teoh’s financial management wise? Justify your answer.
Adakah pengurusan kewangan Puan Teoh adalah berhemat? Justifikasikan jawapan anda.
Yes because she is spending on basic needs. She also has monthly fixed savings and car insurance
for protection if any car accident happens.
Ya kerana dia membelanjakan pada keperluan asas. Dia juga mempunyai tabungan tetap dan insurans kereta untuk
perlindungan sekiranya berlaku kemalangan kereta.






(iii) Does Mrs. Teoh use the SMART approach to achieve her financial goals? Justify your answer.
Adakah Puan Teoh menggunakan pendekatan SMART untuk mencapai matlamat kewangannya? Justikasikan jawapan
anda.
Yes / Ya
Save RM3 400 as a preparation to buy furniture and things needed to celebrate Chinese New Year in
the coming five months.
S
Simpan RM3 400 sebagai persediaan untuk membeli perabot dan perkara yang diperlukan untuk meraikan Tahun Baru Cina
dalam tempoh lima bulan akan datang.
Save RM704 every month to achieve the goal.
M
Simpan RM704 setiap bulan untuk mencapai matlamat.
Can save RM704 from the income of RM4 400.
A
Boleh menyimpan RM704 daripada pendapatan RM4 400.
RM704 is 16% of the total monthly income.
R
RM704 adalah 16% daripada jumlah pendapatan bulanan.
Five months is enough to save RM3 400 with the monthly savings of RM704.
T
Lima bulan sudah cukup untuk menyimpan RM3 400 dengan simpanan bulanan sebanyak RM704.





(iv) At the end of the year, Mrs. Teoh is promoted with a 10% salary increase. If the fixed expeses and
variable expenses still remain the same, what is the effect on her financial goal?
Pada akhir tahun, Puan Teoh ditawarkan dengan kenaikan gaji sebanyak 10%. Jika perbelanjaan tetap dan perbelanjaan
boleh ubah kekal sama, apakah kesan terhadap matlamat kewangannya?
New salary / Gaji baru = 110% × RM4 400
= RM4 840

When her salary increases, the savings can be increased and this helps her to save enough money
in less than five months because other expenses remain the same.
Apabila gajinya meningkat, simpanan dapat ditingkatkan dan ini membantu dia menyimpan cukup wang dalam masa
kurang dari lima bulan kerana perbelanjaan lain tetap sama.





137 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


(b) Mr. Phang works as a pharmacist and receives salary of RM3 100 per month. He receives pasive income
of RM500 from the investment. The information below shows a financial planning and actual cash flow
in one statement of Mr. Phang in August.
Encik Phang bekerja sebagai seorang pengawai farmasi dan menerima gaji sebanyak RM3 100 sebulan. Beliau menerima
pendapatan pasif berjumlah RM500 daripada pelaburan. Maklumat di bawah menunjukkan pelan kewangan dan aliran tunai
sebenar dalam satu penyata milik Encik Phang pada bulan Ogos.

Financial Plan Actual Cash Flow
Income and Expenditure Perancangan kewangan Aliran Tunai Sebenar
Pendapatan dan perbelanjaan
(RM) (RM)
Net income / Pendapatan bersih
Net salary / Gaji bersih 3 100 3 100
Passive income / Pendapatan pasif 500 500
Penerbitan Pelangi Sdn Bhd All Rights Reserved
Total monthly income / Jumlah pendapatan bulanan 3 600 3 600
Minus fixed deposits savings / Tolak simpanan tetap
(10% of the monthly income / 10% daripada pendapatan bulanan) 360 360
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 180 180
Income balance / Baki pendapatan 3 060 3 060
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
Rent / Sewa rumah 380 380
Family insurance / Insurans keluarga 125 125
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 505 505
Minus total monthly variable expenses
Tolak jumlah perbelanjaan boleh ubah bulanan
Food / Makanan 1 240 1 040
Vehicle repair expense/ Belanja membaiki kenderaan 230 230
House utilities / Utiliti rumah 60 60
Gas and petrol / Gas dan petrol 155 130
Medical cost / Kos perubatan 200 200
Entertainment / Hiburan 300 300
Hobby needs / Keperluan hobi 60 60
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 2 245 2 020
Surplus of income or Deficit / Lebihan pendapatan atau Defisit
Goal 1 / Matlamat 1
Mr. Phang plans to buy a sport machine to be used in his house with the price of RM2 500 in seven
months. To achieve his short term goal, he plans to save RM360 per month.
Encik Phang merancang untuk membeli sebuah mesin sukan untuk digunakan di rumahnya yang berharga RM2 500 dalam
masa tujuh bulan. Untuk mencapai matlamat jangka pendek ini, dia merancang untuk menyimpan RM360 sebulan.
Goal 2 / Matlamat 2
Mr. Phang plans to buy a house in 8 years. The price of the house is RM600 000 with a down payment
of RM62 400.
Encik Phang merancang untuk membeli sebuah rumah dalam masa 8 tahun. Harga rumah itu ialah RM600 000 dengan wang
pendahuluan RM62 400.
(i) Based on Encik Phang’s financial plan, is he can achieve his Goal 1?
Berdasarkan pelan kewangan Encik Phang, adakah dia dapat mencapai Matlamat 1?
Total savings / Jumlah simpanan = RM360 × 7
= RM2 520
He can achieve his financial goal because he has surplus of RM20, (RM2 520 – RM2 500).
Dia boleh mencapai matlamat kewangannya kerana dia mempunyai lebihan RM20, (RM2 520 – RM2 500).
(ii) How much is the monthly savings that Encik Phang needs to achieve Goal 2?
Berapakah simpanan bulanan yang diperlukan oleh Encik Phang untuk mencapai Matlamat 2?
RM62 400
Monthly savings needed / Simpanan bulanan yang diperlukan =
96
= RM650
(iii) Give a reason why it is not wise for Mr. Phang to buy a house with his current financial planning.
Berikan satu sebab mengapa ia tidak wajar bagi Encik Phang untuk membeli sebuah rumah dengan pelan kewangan
semasanya.
Monthly housing loan instalments can burden him due to the higher expenses.
Ansuran pinjaman perumahan bulanan boleh membebaninya disebabkan perbelanjaan yang lebih tinggi.
(Any reasonable answers is accepted. / Sebarang jawapan yang munasabah adalah diterima.)


© Penerbitan Pelangi Sdn. Bhd. 138

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

7. Based on the given information, create a monthly personal financial plan. PL 6
Berdasarkan maklumat yang diberikan, sediakan pelan kewangan peribadi bulanan.
Wei Ming works as a teacher and receives salary of RM3 500 per month. He also works as a tuition teacher
dan receives income of RM1 500 each month. Another income received is the house rent of RM450 per
month. He has planned for the following expenses for the next month.
Wei Ming bekerja sebagai seorang guru dan menerima gaji RM3 500 sebulan. Dia juga bekerja sebagai guru tuisyen dan menerima
pendapatan sebanyak RM1 500 setiap bulan. Pendapatan lain yang diperoleh ialah hasil sewa rumah berjumlah RM450 sebulan. Dia
telah merancang bagi perbelanjaan berikut untuk bulan hadapan.

Expenses / Perbelanjaan Total / Jumlah (RM)
Food and drinks / Makanan dan minuman 1000
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House loan / Pinjaman perumahan 2000
House utilities / Utiliti rumah 310
Petrol expenses / Belanja petrol 160
Car instalment / Ansuran kereta 420
Parking and toll / Tempat letak kereta dan tol 70
Entertainment / Hiburan 250
Medical expenses / Perbelanjaan perubatan 120
Personal insurance / Insurans peribadi 180
Gift / Hadiah 50
Wei Ming saves 10% of his monthly active income as the monthly fixed savings. He also saves RM250 as
the savings for emergency fund.
Wei Ming menyimpan 10% daripada jumlah pendapatan aktif bulanan sebagai simpanan tetap bulanan. Dia juga menyimpan RM250
sebagai simpanan untuk dana kecemasan.

Income and Expenditure / Pendapatan dan Perbelanjaan RM
Net income / Pendapatan bersih
Net salary / Gaji bersih 3 500
Passive income / Pendapatan pasif 1 950
Total Monthly Income / Jumlah Pendapatan Bulanan 5 450
Minus fixed monthly savings / Tolak simpanan tetap bulanan
(10% of the monthly income / 10% daripada pendapatan bulanan) 350
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 250
Income balance / Baki pendapatan 4 850
Minus monthly fixed expenses / Tolak: Perbelanjaan tetap bulanan
House loan / Pinjaman perumahan 2 000
Car instalment / Ansuran kereta 420
Personal insurance / Insurans peribadi 180
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 2 600
Minus monthly variable Expenses / Tolak: Perbelanjaan tidak tetap bulanan
Food and drinks / Makanan dan minuman 1 000
House utilities / Utiliti rumah 310
Petrol expenses / Belanja petrol 160
Parking and toll / Tempat letak kereta dan tol 70
Entertainment / Hiburan 250
Medical expenses / Perbelanjaan perubatan 120
Gift / Hadiah 50
Total monthly variable expenses / Jumlah perbelanjaan tidak tetap bulanan 1 960
Surplus of Income or Deficit / Pendapatan lebihan atau Defisit 290

139 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

SPM Practice 10




Paper 1 Puan Nita menerima pendapatan aktif berjumlah RM3 800
dan pendapatan pasif berjumlah RM400 pada setiap bulan.
Perbelanjaan tetap dan perbelanjaan tidak tetap masing-masing
1. Which of the following is not the step involved in the ialah RM2 650 dan RM940 sebulan. Hitung aliran tunai
financial management process? bulanan Puan Nita.
Antara yang berikut, yang manakah bukan merupakan langkah A RM210 C RM1 150
yang terlibat dalam proses pengurusan kewangan? B RM610 D RM1 550
A Checking financial plan
Menyemak pelan kewangan 4. Nalizah wants to buy a new refrigerator with the price of
B Evaluating financial status RM1 980 in half year. How much is the monthly savings
Menilai kedudukan kewangan needed to help her to achieve the short-term financial goal?
Nalizah ingin membeli sebuah peti sejuk baru yang berharga
C Carrying out financial plan RM1 980 dalam masa setengah tahun. Berapakah simpanan
Melaksanakan pelan kewangan bulanan yang diperlukan untuk membantunya mencapai
D Setting financial goals matlamat kewangan jangka pendek?
Menetapkan matlamat kewangan A RM165 C RM495

2. Which of the following is not the SMART concept? B RM330 D RM990
Antara yang berikut, yang manakah bukan merupakan konsep 5. The following information is obtained from Encik Zul.
SMART? Penerbitan Pelangi Sdn Bhd All Rights Reserved
Maklumat yang berikut diperoleh daripada Encik Zul.
A Specific / Khusus Details / Butiran RM
B Realistic / Realistik
C Time-bound / Tempoh masa Balance of income / Baki pendapatan 2 950
D Can be solved / Boleh diselesaikan Fixed expenses / Perbelanjaan tetap 1 680
Variable expenses / Perbelanjaan tidak tetap 740
3. Puan Nita receives an active income of RM3 800 and passive
income of RM400 in every month. The fixed expenses and How much is the surplus of income for Encik Zul?
variable expenses are RM2 650 and RM940 per month Berapakah pendapatan lebihan bagi Encik Zul?
respectively. Calculate Puan Nita’s monthly cash flow. A RM530 C RM1 270
B RM940 D RM2 210
Paper 2

1. Jane works as a saloon worker and receives salary of RM2 600 per month. The information below shows the financial plan of
Jane in May.
Jane bekerja sebagai seorang pekerja salon dan menerima gaji sebanyak RM2 600 sebulan. Maklumat di bawah menunjukkan pelan
kewangan Jane pada bulan Mei.

Financial Plan / Pelan kewangan
Income and Expenditure / Pendapatan dan perbelanjaan
(RM)
Net income / Pendapatan bersih
Net salary / Gaji bersih 2 600
Passive income / Pendapatan pasif 0
Total monthly income / Jumlah pendapatan bulanan 2 600
Minus fixed deposits savings / Tolak simpanan tetap
(11% of the monthly income / 11% daripada pendapatan bulanan) 286
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 190
Income balance / Baki pendapatan 2 124
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
Room rent / Sewa bilik 160
Motorcycle loan / Ansuran motosikal 280
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 440
Minus total monthly variable expenses / Tolak jumlah perbelanjaan boleh ubah bulanan
Food / Makanan 640
Water, electricity and telephone bills / Bil air, elektrik dan telefon 50
Petrol expense / Belanja petrol 80
Entertainment / Hiburan 400
Medical cost / Kos perubatan 200
Personal items / Barangan peribadi 120
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 1 490
Surplus of income or Deficit / Lebihan pendapatan atau Defisit

© Penerbitan Pelangi Sdn. Bhd. 140

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

(a) Calculate Jane’s monthly cash flow. Explain your answer.
Hitung aliran tunai bulanan Jane. Jelaskan jawapan anda.
(b) If the total of expenses increase by 20%, explain the effect on her cash flow.
Jika jumlah perbelanjaan meningkat sebanyak 20%, jelaskan kesan terhadap aliran tunainya.
(c) If the total of expenses increase and cause her cashflow becomes negative, how can an additional income can be generated
to solve this problem?
Jika jumlah perbelanjaan meningkat dan menyebabkan aliran tunainya menjadi negatif, bagaimanakah pendapatan tambahan dapat
dijana untuk menyelesaikan masalah ini?
Answer / Jawapan :
(a) Cash flow / Aliran tunai = Total income – Total expenses
Jumlah pendapatan – Jumlah perbelanjaan
= RM2 124 – RM440 – RM1 490
= RM194 (A positive cash flow / Aliran tunai positif)
A positive cash flow of RM194 is good because Jane has surplus of income after deducting the fixed expenses and variable
expenses. She still has enough money for unexpected expenses.
Aliran tunai positif RM194 adalah baik kerana Jane mempunyai lebihan pendapatan selepas menolak perbelanjaan tetap dan
perbelanjaan boleh ubah. Dia masih mempunyai wang yang cukup untuk perbelanjaan yang tidak dijangka.

(b) Cash flow / Aliran tunai = Total income – Total expenses
Jumlah pendapatan – Jumlah perbelanjaan
= RM2 124 – [120% × (RM440 + RM1 490)]
Penerbitan Pelangi Sdn Bhd All Rights Reserved
= RM2 124 – RM2 316
= –RM192 (A negative cash flow / Aliran tunai negatif)
A negative cashflow of RM192 will burden Jane and may cause her to apply credit card facilities to deal with the financial problems.
Aliran tunai negatif sebanyak RM192 akan membebankan Jane dan boleh menyebabkan dia menggunakan kemudahan kad kredit
untuk menangani masalah kewangan.
(c) Earn extra money by working overtime at a salon or doing business online.
Dapatkan pendapatan lebihan melalui kerja lebih masa di salon atau menjalankan perniagaan secara atas talian.
(Any reasonable answers is accepted. / Sebarang jawapan yang munasabah adalah diterima.)
2. Wei An works as an accountant and receives salary of RM5 000, overtime work allowance of RM600 and journey allowance of
RM200 in August. The information below shows a financial plan and actual cash flow in one statement of Wei An for the month.
Wei An bekerja sebagai seorang akauntan dan menerima gaji sebanyak RM5 000, elaun kerja lebih masa RM600 dan elaun perjalanan
RM200 pada bulan Ogos. Maklumat di bawah menunjukkan pelan kewangan dan aliran tunai sebenar dalam satu penyata milik Wei An
pada bulan tersebut.

Financial Plan Actual Cash Flow
Income and Expenditure / Pendapatan dan perbelanjaan Perancangan kewangan Aliran Tunai Sebenar
(RM) (RM)
Net income / Pendapatan bersih
Net salary / Gaji bersih 5 800 5 800
Passive income / Pendapatan pasif 0 0
Total monthly income / Jumlah pendapatan bulanan 5 800 5 800
Minus fixed deposits savings / Tolak simpanan tetap
(16% of the monthly income / 16% daripada pendapatan bulanan) 928 928
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 500 500
Income balance / Baki pendapatan 4 372 4 372
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
House loan / Pinjaman perumahan 1 620 1 620
Car loan / Ansuran kereta 612 612
Personal insurance / Insurans peribadi 100 100
Subsistence money for parents / Wang sara hidup ibu bapa 560 560
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 2 892 2 892
Minus total monthly variable expenses
Tolak jumlah perbelanjaan boleh ubah bulanan
Entertainment / Hiburan 290 190
Gift / Hadiah 70 50
House utilities / Utiliti rumah 140 90
Petrol expense / Belanja petrol 150 100
Food / Makanan 830 740
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 1 480 1 170
Surplus of income or Deficit / Lebihan pendapatan atau Defisit 0 310

141 © Penerbitan Pelangi Sdn. Bhd.

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management

(a) Wei An wants to save an amount of RM144 000 for his children’s education in university in 10 years from now.
Wei An ingin mengumpul RM144 000 untuk pendidikan anak-anaknya di universiti dalam masa 10 tahun dari sekarang.
Based on the financial plan,
Berdasarkan pelan kewangan tersebut,
(i) how much is the annual savings and monthy savings needed to help Wei An to achieve his long-term goal?
berapakah simpanan tahunan dan simpanan bulanan yang diperlukan untuk membantu Wei An untuk mencapai matlamat jangka
panjangnya?
(ii) how much is the additional savings needed?
berapakah simpanan tambahan yang diperlukan?
(b) Based on the actual cash flow, is Wei An able to save additional savings? Why?
Berdasarkan aliran tunai sebenar, adakah Wei An mampu mengumpul simpanan tambahan? Mengapa?
(c) Give three factors that influence the feasibility of Wei An’s financial plan.
Beri tiga faktor yang mempengaruhi pencapaian pelan kewangan Wei An.

Answer / Jawapan:
(a) (i) Annual savings / Simpanan tahunan
= RM144 000 ÷ 10
= RM14 400

Monthly savings / Simpanan bulanan
= RM14 400 ÷ 12
= RM1 200 Penerbitan Pelangi Sdn Bhd All Rights Reserved

(ii) Additional savings / Simpanan tambahan
= RM1 200 – RM928
= RM272

(b) Yes because he able to reduce many variable expenses and there is a surplus of income.
Ya kerana dia dapat mengurangkan banyak perbelanjaan berubah-ubah dan terdapat lebihan pendapatan.


(c) • Wei An is healthy and can continue to work.
Wei An sihat dan boleh terus bekerja.
• The increase of fixed and variable expenses can be offset by doing part time jobs.
Peningkatan perbelanjaan tetap dan boleh ubah boleh diimbangi dengan melakukan kerja separuh masa.
• The inflation rates should not exceed pay rise.
Kadar inflasi tidak boleh melebihi kenaikan gaji.
(Any reasonable answers is accepted. / Sebarang jawapan yang munasabah adalah diterima.)


HOTS Challenge


The information below is obtained from Jun Wen.
Maklumat di bawah diperoleh daripada Jun Wen.
Jun Wen works as a supervisor in a company and receives salary of RM3 800 per month. He has planned his expenditure in May.
Table below shows his planning.
Jun Wen bekerja sebagai seorang penyelia di sebuah syarikat dan menerima gaji sebanyak RM3 800 sebulan. Beliau telah membuat perancangan
terhadap perbelanjaan pada bulan Mei. Jadual di bawah menunjukkan perancangannya.

Expenditure/ Perbelanjaan RM
Food / Makanan 800
House utilities / Utiliti rumah 140
Gas and petrol / Gas dan petrol 120
Rent / Sewa rumah 340
Personal insurance / Insurans peribadi 110
Car loan / Ansuran kereta 640
Subsistence money for parents / Wang sara hidup ibu bapa 350
(Variable / Boleh ubah)



© Penerbitan Pelangi Sdn. Bhd. 142

Mathematics Form 4 Chapter 10 Consumer Mathematics: Financial Management


Extra information / Maklumat tambahan:
(i) Jun Wen saves 13% of his monthly income as fixed deposits.
Jun Wen menyimpan 13% daripada jumlah pendapatan bulanan sebagai simpanan tetap.
(ii) He also saves RM360 as savings for emergency fund.
Dia juga menyimpan RM360 sebagai simpanan untuk dana kecemasan.
(iii) He still makes decision whether to go for a holiday or not. If this plan is carried out, the estimated expenses is RM230.
Dia masih membuat keputusan sama ada hendak megikuti percutian atau tidak. Jika rancangan ini dijalankan, anggaran perbelanjaan
ialah RM230.
(iv) On the end of May, the actual expenses are as follows:
Pada akhir bulan Mei, perbelanjaan sebenar adalah seperti yang berikut:
• Food is 85% of the amount in the financial plan.
Makanan adalah 85% daripada jumlah yang terdapat dalam pelan kewangan.
• House utilities increases 10% of the amount in the financial plan.
Utiliti rumah bertambah sebanyak 10% daripada jumlah yang terdapat dalam pelan kewangan.
• Gas and petrol decrease 15% of the amount in the financial plan.
Gas dan petrol berkurang 15% daripada jumlah yang terdapat dalam pelan kewangan.
• Holiday which includes the expense RM230 is carried out.
Percutian yang melibatkan perbelanjaan RM230 dijalankan.
(Expenses which are not stated mean the amount are the same with the financial plan)
Net salary / Gaji bersih Penerbitan Pelangi Sdn Bhd All Rights Reserved
(Perbelanjaan yang tidak dinyatakan bermakna jumlahnya adalah sama seperti yang terdapat dalam pelan kewangan).
Prepare a financial planning and actual cash flow in one statement of Jun Wen in May.
Sediakan pelan kewangan dan aliran tunai sebenar dalam satu penyata untuk Jun Wen dalam bulan Mei. HOTS

Financial Plan Actual Cash Flow
Income and Expenditure
Pendapatan dan perbelanjaan Pelan kewangan Aliran Tunai Sebenar
(RM) (RM)
Net income / Pendapatan bersih
3 800 3 800
Passive income / Pendapatan pasif 0 0
Total monthly income / Jumlah pendapatan bulanan 3 800 3 800
Minus fixed deposits savings / Tolak simpanan tetap
(13% of the monthly income / 13% daripada pendapatan bulanan) 494 494
Minus savings for emergency fund / Tolak simpanan untuk dana kecemasan 360 360
Income balance / Baki pendapatan 2 946 2 946
Minus monthly fixed expenses / Tolak perbelanjaan tetap bulanan
Rent / Sewa 340 340
Personal insurance / Insurans peribadi 110 110
Car loan / Ansuran kereta 640 640
Total monthly fixed expenses / Jumlah perbelanjaan tetap bulanan 1 090 1 090
Minus total monthly variable expenses / Tolak jumlah perbelanjaan boleh ubah bulanan
Food / Makanan 800 680
House utilities / Utiliti rumah 140 154
Gas and petrol / Gas dan petrol 120 102
Subsistence money for parents / Wang sara hidup ibu bapa 350 350
Holiday / Percutian 230 230
Total monthly variable expenses / Jumlah perbelanjaan boleh ubah bulanan 1 640 1 516
Surplus of income or Deficit / Lebihan pendapatan atau Defisit 216 340



Quiz 10
21
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