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Rules for Signs in Algebra & BODMAS Calculation Principles | B.Com Notes

Study material and explanations for Unit 1

Rules for Signs in Algebra & BODMAS Calculation Principles

1. Fundamental Rules for Signs in Algebra

In commercial mathematics and financial modeling, incorrect sign handling leads to balance sheet discrepancies and erroneous profit/loss projections:

Matrix of Rules for Signs across Arithmetic Operations
Addition & Subtraction of Signed Numbers
  • Same Signs: Add absolute values and keep the common sign.
    (+5) + (+7) = +12  |  (-5) + (-7) = -12
  • Different Signs: Subtract the smaller absolute value from the larger, and keep the sign of the larger.
    (+8) + (-3) = +5  |  (-8) + (+3) = -5
  • Double Negatives: Subtracting a negative turns into addition.
    a - (-b) = a + b  (e.g., 10 - (-4) = 10 + 4 = 14)
Multiplication & Division of Signed Numbers
  • Like Signs Produce Positive:
    (+) × (+) = (+)  |  (-) × (-) = (+)
    (+12) ÷ (+3) = +4  |  (-12) ÷ (-3) = +4
  • Unlike Signs Produce Negative:
    (+) × (-) = (-)  |  (-) × (+) = (-)
    (+12) ÷ (-3) = -4  |  (-12) ÷ (+3) = -4
  • Even vs Odd Negatives: An even number of negative factors yields positive; an odd number yields negative.

2. The BODMAS Calculation Hierarchy

When a mathematical expression contains multiple operations, evaluating them arbitrarily from left to right yields incorrect results. The BODMAS rule establishes an authoritative sequence:

The BODMAS Execution Hierarchy
B — Step 1 Brackets (Parentheses):
Evaluate innermost brackets first in strict nested order: Bar / Line (Vinculum) → Round brackets ( ) → Curly braces { } → Square brackets [ ].
O — Step 2 Orders (Of, Powers, Roots):
Evaluate exponents, powers, square roots, and the mathematical operator "of" (multiplication with higher priority than division).
D & M — Step 3 Division & Multiplication:
Carry equal rank; evaluated from left to right as they appear in the expression.
A & S — Step 4 Addition & Subtraction:
Final priority tier; evaluated from left to right among terms of like algebraic power.

3. Step-by-Step Practice Problems

Problem 1: Complex Nested Bracket Simplification

Question: Evaluate the following expression:

45 - [ 38 - { 60 ÷ 3 - (6 - 9 ÷ 3) } ]

Step-by-Step Solution:

  1. Innermost Round Brackets (6 - 9 ÷ 3):
    • Division first: 9 ÷ 3 = 3
    • Then subtract: 6 - 3 = 3
  2. Curly Braces { 60 ÷ 3 - 3 }:
    • Division first: 60 ÷ 3 = 20
    • Then subtract: 20 - 3 = 17
  3. Square Brackets [ 38 - 17 ]:
    • 38 - 17 = 21
  4. Final Outer Subtraction:
    • 45 - 21 = 24
    • Final Answer = 24

Problem 2: Mixed Commercial Accounting Formula

Question: Calculate net profit from the revenue expression:

P = 15,000 + 4 × 2,500 - 18,000 ÷ 3 + 2 × (1,200 - 400)

Step-by-Step Solution:

  1. Brackets: (1,200 - 400) = 800
  2. Orders / Multiplication & Division (left to right):
    • 4 × 2,500 = 10,000
    • 18,000 ÷ 3 = 6,000
    • 2 × 800 = 1,600
  3. Rewrite with calculated terms:
    • P = 15,000 + 10,000 - 6,000 + 1,600
  4. Addition & Subtraction:
    • 15,000 + 10,000 = 25,000
    • 25,000 - 6,000 = 19,000
    • 19,000 + 1,600 = ₹20,600
    • Net Profit = ₹20,600