3.7.4 BILLS
Meaning of a Bill
A bill is a document that states the due amount to be paid by a customer.
If you visit a restaurant and order food, you will be served with a bill which shows what you have to pay.
Other examples include electricity bills, water bills and phone bills.
Format of a Bill
| Item | Unit price (Sh) | Quantity | Cost (Sh) |
|---|
Cost = Unit price × Quantity
Total bill = Sum of all costs
Illustration
| Item | Unit price | Quantity | Cost |
|---|---|---|---|
| Soda | 30 | 3 | 90 |
| Bread | 60 | 2 | 120 |
| Total | 210 |
Example 3.48
Peter went to a stationery shop and bought:
- 2 pens @ Sh. 15
- 1 pencil @ Sh. 10
- 3 erasers @ Sh. 5
- 1 ruler @ Sh. 30
Calculate the amount Peter paid
Solution
| Item | Unit price (Sh) | Quantity | Cost (Sh) |
|---|---|---|---|
| Pen | 15 | 2 | 30 |
| Pencil | 10 | 1 | 10 |
| Eraser | 5 | 3 | 15 |
| Ruler | 30 | 1 | 30 |
| Total | 85 |
Peter pays Sh. 85.
3.7.5 POSTAL CHARGES
In Kenya, parcels can be sent through the post office. Charges depend on the weight of the letter or parcel.
Letters
| Weight | Cost (Sh) |
|---|---|
| Up to 20g | 35.00 |
| Over 20g up to 50g | 50.00 |
| Over 50g up to 100g | 55.00 |
| Over 100g up to 250g | 65.00 |
| Over 250g up to 500g | 110.00 |
| Over 500g up to 1kg | 165.00 |
| Over 1kg up to 2kg | 230.00 |
Example 3.49
John wants to send three letters weighing 40g, 250g and 400g. Calculate the amount peter paid.
Solution
40g → Sh. 50
250g → Sh. 65
400g → Sh. 110
Total = 225
Parcels
| Parcel Weight | Cost (Sh) |
|---|---|
| Up to 250g | 160 |
| Over 250g up to 500g | 200 |
| Over 500g up to 1kg | 300 |
| Each additional kg from 1kg | 70 |
Example 3.50
Mutua had 3 parcels weighing 347g, 980g and 1050g. How much did Mutua pay.
Solution
347g → 200
980g → 300
1050g → 370
Total = 870
3.7.6 MOBILE MONEY TRANSACTION
Mobile money transactions involve transferring, withdrawing and depositing money.
Examples:
- Safaricom — M-Pesa
- Airtel — Airtel Money
- Telcom — T-Cash
Example of Transactions Table to be used in examples and exercise
| Transaction Range | Money Transfer | Money Withdrawal |
|---|---|---|
| 1 – 2000 | 15 | 24 |
| 2001 – 3500 | 26 | 34 |
| 3501 – 5000 | 35 | 47 |
| 5001 – 10,000 | 55 | 68 |
Example 3.51
Otieno wants to send 3400, send 5000 and withdraw 8000.
| Amount | Charge | Total |
|---|---|---|
| 3400 | 26 | 3426 |
| 5000 | 35 | 5035 |
| 8000 | 68 | 8068 |
| Total | 16529 |
Otieno should have Sh. 16,529.
Exercise 3.9
Question 1
Mr. James bought the following from Bahati stores, Nanyuki on 11th June 2022:
- 2 lamps costing Sh. 944 each
- 1 bike costing Sh. 9800
- 14 litres of petrol at Sh. 163.50 per litre
- 3.5 litres of engine oil at Sh. 400 per litre
Prepare the bill and calculate the total amount paid by Mr. James.
Solution
| Item | Unit Price | Quantity | Cost |
|---|---|---|---|
| Lamps | 944 | 2 | 944 × 2 = 1,888 |
| Bike | 9,800 | 1 | 9,800 |
| Petrol | 163.50 | 14 | 163.50 × 14 = 2,289 |
| Engine oil | 400 | 3.5 | 400 × 3.5 = 1,400 |
| Total | 15,377 |
Total amount paid = Sh. 15,377
Question 2
Wairimu purchased the following items from Answer Book shop, Kitui on 8th May 2021:
- 4 Registers at Sh. 25 each
- 3 Erasers at Sh. 5 each
- 10 Notebooks at Sh. 18 each
- 2 Colour boxes at Sh. 55 each
(a) Prepare the bill.
(b) If she paid Sh. 500, how much balance did she receive?
Solution
Registers: 4 × 25 = 100
Erasers: 3 × 5 = 15
Notebooks: 10 × 18 = 180
Colour boxes: 2 × 55 = 110
Total Bill = 100 + 15 + 180 + 110 = 405
Balance = 500 − 405 = 95
Question 3
Mr. Omenda wanted to send two letters weighing 78g each.
He also sent two parcels weighing 650g and 1.8kg.
Prepare a bill.
Solution
Letters (78g each → 50g–100g range = 45)
2 × 45 = 90
Parcel 650g → 500g–1kg = 150
Parcel 1.8kg → 1.5kg–2kg = 250
Total = 90 + 150 + 250 = 490
Question 4
Kemboi sent three parcels weighing:
400g, 1.2kg and 2.5kg.
If he paid Ksh. 1000, how much change did he receive?
Solution
400g → Up to 500g = 50
1.2kg → 1kg–1.5kg = 200
2.5kg → 2kg + 0.5kg
Base 2kg = 250
Extra kg above 2kg = 70
Total for 2.5kg = 250 + 70 = 320
Total cost = 50 + 200 + 320 = 570
Change = 1000 − 570 = 430
Question 5
Mike had Ksh. 19,000 in his mobile wallet.
He sent Ksh. 5000 and Ksh. 6000.
He withdrew Ksh. 4500.
How much remained?
Solution
5000 transfer charge = 35
6000 transfer charge = 50
4500 withdrawal charge = 47
Total spent:
(5000 + 35) + (6000 + 50) + (4500 + 47)
= 5035 + 6050 + 4547
= 15,632
Remaining = 19,000 − 15,632 = 3,368
Question 6
Purity withdrew Ksh. 6000 and sent Ksh. 9000.
How much did she pay in transaction charges?
Solution
6000 withdrawal charge = 55
9000 transfer charge = 50
Total charges = 55 + 50 = 105