- Apply addition, subtraction, multiplication, and division to integers, decimals, simple fractions (proper and improper), and mixed numbers.
- Perform operations with both positive and negative numbers using formal written methods.
- Understand and use place value when working with very large or very small numbers and decimal calculations.
- Solve contextual problems involving household finance terms such as profit, loss, cost price, selling price, debit, credit, balance, income tax, VAT, and interest rates.