By the end of this chapter you'll be able to…

  • 1Write an amount correctly with two digits after the dot, and convert between rupees and paise
  • 2Add and subtract amounts of money, carrying and borrowing one rupee as 100 paise
  • 3Multiply an amount by a whole number to find the cost of several identical items
  • 4Divide an amount to share it equally or to find the cost of one item
  • 5Convert an amount to paise to make an awkward multiplication or division straightforward
  • 6Prepare a bill using amount = quantity x rate, total the amounts, and calculate the change
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Why this chapter matters
Money is the arithmetic every child will use for the rest of their life, and it is the first place decimals carry real consequences. Class 5 goes past adding coins to multiplying a rate by a quantity and dividing a total into shares - the two operations behind every bill, every wage and every shared expense.

Money — Class 5 Mathematics (Samacheer Kalvi)

TN State Board (Samacheer Kalvi) Class 5 Mathematics, Term 3 Unit. Addition and subtraction on money, and multiplication and division in money.


1. Writing money

1 rupee = 100 paise

An amount is written with a dot between the two parts: ₹45.75 means 45 rupees and 75 paise.

The two digits after the dot are always paise, and there must be exactly two of them. So ₹8.50 is eight rupees and fifty paise, while five paise would be written ₹8.05.

Converting. Rupees into paise, multiply by 100. Paise into rupees, divide by 100.

  • ₹6 = 600 paise
  • ₹4.25 = 425 paise
  • 350 paise = ₹3.50

2. Adding money

Line up the dots one under the other, keep the paise column two digits wide, and carry a rupee whenever the paise reach 100.

Add ₹45.75 and ₹23.50:

paise
4575
+2350
6925

The paise gave 75 + 50 = 125, which is ₹1 and 25 paise, so 25 stays and the rupee is carried: 45 + 23 + 1 = 69. The answer is ₹69.25.

3. Subtracting money

Same columns, and borrow ₹1 as 100 paise when the top paise are too small.

Subtract ₹18.60 from ₹50.25. Since 25 is less than 60, borrow a rupee: 125 − 60 = 65 paise, and 49 − 18 = 31. The answer is ₹31.65.

4. Multiplying money

To find the cost of several identical items, multiply.

Total cost = cost of one item × number of items

One notebook costs ₹28.50. What do 4 notebooks cost?

Multiply the paise and the rupees separately: 50 × 4 = 200 paise = ₹2, and 28 × 4 = ₹112. Adding the carried ₹2 gives ₹114.

A quicker route for awkward amounts is to convert to paise first, multiply, then convert back: ₹28.50 is 2850 paise, and 2850 × 4 = 11,400 paise = ₹114.

5. Dividing money

Division answers two different questions, and it is worth seeing which one is being asked.

Sharing equally. Four friends share ₹250 equally. Each gets 250 ÷ 4 = ₹62.50.

Finding the cost of one. If 5 pens cost ₹75, then one pen costs 75 ÷ 5 = ₹15. That is the rate.

Cost of one item = total cost ÷ number of items

When the division does not come out evenly in rupees, convert to paise. For ₹250 ÷ 4, that is 25,000 paise ÷ 4 = 6250 paise = ₹62.50.

6. Bills and change

A bill lists what was bought, how much of it, and what it cost. For each line, multiply the quantity by the rate. Then add the amounts for the total.

ItemQuantityRateAmount
Notebook4₹28.50₹114.00
Pen3₹15.00₹45.00
Eraser2₹5.50₹11.00
Total₹170.00

Change = amount paid − total

Paying that bill with a ₹200 note gives change of 200 − 170 = ₹30.

7. Worked examples

Example 1. Convert ₹7.40 into paise.

Solution: (7 × 100) + 40 = 740 paise.

Example 2. Convert 925 paise into rupees.

Solution: 925 ÷ 100 = ₹9.25.

Example 3. Add ₹32.60 and ₹18.75.

Solution: Paise: 60 + 75 = 135, which is ₹1 and 35 paise. Rupees: 32 + 18 + 1 = 51. Answer ₹51.35.

Example 4. Subtract ₹27.85 from ₹60.40.

Solution: 40 is less than 85, so borrow: 140 − 85 = 55 paise, and 59 − 27 = 32. Answer ₹32.55.

Example 5. One kilogram of sugar costs ₹42.50. Find the cost of 6 kg.

Solution: ₹42.50 is 4250 paise. 4250 × 6 = 25,500 paise = ₹255.

Example 6. Six friends share ₹45 equally. Find each share.

Solution: 45 ÷ 6 = 7.50, so each gets ₹7.50.

Example 7. If 8 pencils cost ₹60, find the cost of one pencil.

Solution: 60 ÷ 8 = ₹7.50.

Example 8. A bill comes to ₹368.50 and is paid with a ₹500 note. Find the change.

Solution: 500 − 368.50 = ₹131.50.

8. Practice

  1. How many paise make one rupee?
  2. Convert ₹12.05 into paise.
  3. Convert 1480 paise into rupees.
  4. Add ₹56.45 and ₹28.80.
  5. Subtract ₹19.90 from ₹75.35.
  6. One book costs ₹64.50. Find the cost of 3 books.
  7. Seven friends share ₹210 equally. Find each share.
  8. If 5 notebooks cost ₹142.50, find the cost of one notebook.
  9. Find the total for 2 kg of rice at ₹58.50 per kg and 3 pens at ₹12 each.
  10. That total is paid with a ₹200 note. Find the change.

9. Answers

  1. 100 paise.
  2. 1205 paise.
  3. ₹14.80.
  4. Paise 45 + 80 = 125, so carry ₹1: 56 + 28 + 1 = 85. Answer ₹85.25.
  5. 35 is less than 90, so borrow: 135 − 90 = 45 paise, and 74 − 19 = 55. Answer ₹55.45.
  6. ₹64.50 is 6450 paise; 6450 × 3 = 19,350 paise = ₹193.50.
  7. 210 ÷ 7 = ₹30.
  8. 142.50 ÷ 5 = ₹28.50.
  9. Rice 2 × 58.50 = ₹117 and pens 3 × 12 = ₹36, so the total is ₹153.
  10. 200 − 153 = ₹47.

10. Summary

  • 1 rupee = 100 paise, and exactly two digits follow the dot.
  • Rupees into paise multiply by 100; paise into rupees divide by 100.
  • Line up the dots when adding or subtracting, carrying or borrowing ₹1 as 100 paise.
  • Total cost = cost of one item × number of items.
  • Cost of one item = total cost ÷ number of items, which is the rate.
  • Converting to paise first makes awkward multiplications and divisions straightforward.
  • On a bill, amount = quantity × rate, and the total is the sum of the amounts.
  • Change = amount paid − total.

Key formulas & results

Everything you need to memorise, in one card. Screenshot this for revision.

Writing and converting money
1 rupee = 100 paise. An amount is written with a dot: 45.75 rupees means 45 rupees and 75 paise. Rupees into paise, multiply by 100; paise into rupees, divide by 100.
The two digits after the dot are always paise and there must be exactly two. 8.50 rupees is eight rupees fifty paise, while five paise is written 8.05 rupees.
Adding and subtracting money
Line up the dots, keep the paise column two digits wide, carry one rupee when the paise reach 100, and borrow one rupee as 100 paise when the top paise are too small.
45.75 + 23.50: the paise give 125, which is 1 rupee 25 paise, so carry to get 69.25. And 50.25 - 18.60 needs a borrow: 125 - 60 = 65 paise, 49 - 18 = 31, giving 31.65.
Multiplying money
Total cost = cost of one item x number of items. Multiply the rupees and paise separately, then convert any paise of 100 or more into rupees.
One notebook at 28.50 rupees taken 4 times: 2850 paise x 4 = 11,400 paise = 114 rupees. Converting to paise first is the safest route for awkward amounts.
Dividing money
Cost of one item = total cost / number of items. The same operation shares an amount equally among a number of people.
250 rupees shared by 4 gives 62.50 each, most easily found as 25,000 paise / 4 = 6250 paise. If 5 pens cost 75 rupees, one pen costs 15 rupees, which is the rate.
Bills and change
On each line of a bill, amount = quantity x rate. The total is the sum of the amounts. Change = amount paid - total.
4 notebooks at 28.50 give 114, 3 pens at 15 give 45, and 2 erasers at 5.50 give 11, totalling 170 rupees. Paying with 200 rupees leaves 30 rupees change.
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Common mistakes & fixes

These are the exact errors that cost students marks in board exams. Read them once, save yourself the trouble.

WATCH OUT
Writing only one digit after the dot, such as 8.5 rupees for eight rupees fifty paise
Always write two digits after the dot. 8.50 is correct; 8.05 would mean eight rupees and five paise.
WATCH OUT
Reading 8.05 rupees as eight rupees fifty paise
The two digits after the dot are the paise exactly as written. 8.05 is five paise and 8.50 is fifty paise.
WATCH OUT
Carrying at 10 paise instead of 100
A rupee is 100 paise, so you carry only when the paise reach 100. 75 + 50 = 125 paise becomes 1 rupee 25 paise.
WATCH OUT
Forgetting to multiply quantity by rate on a bill
Each line is amount = quantity x rate. Four notebooks at 28.50 rupees come to 114 rupees, not 28.50.
WATCH OUT
Subtracting the amount paid from the total when finding change
Change = amount paid - total, not the other way round. From 200 rupees for a 170 rupee bill, the change is 30 rupees.

Practice problems

Work through this chapter's problems as a readiness check — reveal each solution, mark yourself honestly, and get your gap report at the end.

Readiness check

Are you exam-ready for Money?

11 problems from this chapter. Try each one, reveal the worked solution, mark yourself honestly — get your gap report at the end.

11 questions~8 min worth ~5 marks in Tamil Nadu (TNBSE) exams

5-minute revision

The whole chapter, distilled. Read this the night before the exam.

  • 1 rupee = 100 paise, and exactly two digits follow the dot.
  • Rupees to paise multiply by 100; paise to rupees divide by 100.
  • Line up the dots; carry a rupee at 100 paise and borrow a rupee as 100 paise.
  • Total cost = cost of one item x number of items.
  • Cost of one item = total cost / number of items, which is the rate.
  • Converting to paise first makes awkward multiplication and division simple.
  • On a bill, amount = quantity x rate and the total is the sum of the amounts.
  • Change = amount paid - total.

Tamil Nadu (TNBSE) marks blueprint

Where the marks come from in this chapter — so you can plan your prep.

Typical chapter weightage: 4-5 marks in TN Class 5 Term 3 Mathematics exam

Question typeMarks eachTypical countWhat it tests
Conversion1Rupees to paise and back, and writing amounts correctly
Addition1-2Adding amounts with carrying at 100 paise
Subtraction1-2Subtracting amounts with borrowing a rupee as 100 paise
Multiplication2Cost of several items from a rate
Division2Sharing equally and finding the cost of one item
Bills2Quantity times rate and totalling a bill
Change1-2Amount paid minus total

Where this shows up in the real world

This chapter isn't just an exam topic — it lives in the world around you.

Checking the total and the change on a shop bill

Checking the total and the change on a shop bill.

Working out the cost of buying rice or vegetables by the …

Working out the cost of buying rice or vegetables by the kilogram.

Splitting a shared expense equally among friends

Splitting a shared expense equally among friends.

Comparing two packet sizes by working out the price per k…

Comparing two packet sizes by working out the price per kilogram.

Exam strategy

Battle-tested tips from teachers and toppers for this chapter.

1
Write the rupee symbol and two decimal places on every line of working, not only on the answer.
2
Line the dots up vertically before adding or subtracting; misaligned columns cause most lost marks.
3
Decide before you start whether the paise column will need a carry or a borrow.
4
For an awkward multiplication or division, convert to paise, work in whole numbers, and convert back.
5
On a bill question, complete the amount column for every row before totalling.
6
For change, subtract the total from the amount paid, never the reverse.
7
Check a division answer by multiplying back: if one pen is 15 rupees, then 5 pens should give 75.

Where else this chapter is tested

CBSE board isn't the only one — other exams test this chapter too.

TN Class 5 Term 3 examination
NMMS aptitude section
Sainik School entrance

Questions students ask

The real ones — pulled from the Q&A community and tutor sessions.

Because the two digits after the dot are the paise, and money is always written with both. 8.5 leaves it unclear whether five paise or fifty paise is meant.

Whenever a multiplication or division would be awkward in rupees. Working in whole paise avoids decimals entirely, and you convert back at the end.

Divide the total cost by the number of items. If 5 pens cost 75 rupees, the rate is 75 / 5 = 15 rupees per pen.
Verified by the tuition.in editorial team
Last reviewed on 31 August 2026. Written and reviewed by subject-matter experts — read about our process.
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