1.Lesson overview

Syllabus focus
Cambridge IGCSE syllabus reference
  • 1.15 Time
  • 1.16 Money
Edexcel IGCSE syllabus reference
  • 1.10 Applying number
AQA IGCSE syllabus reference
  • 3.2 Mensuration and calculation

Time and currency conversions are directional: compound time units are not decimal, and an exchange-rate unit determines whether to multiply or divide. Label both sides of each conversion factor before calculating.

By the end of this lesson
  • 1 Calculate with time: seconds (s), minutes (min), hours (h), days, weeks, months, years, including the relationship between units.
  • 2 Calculate times in terms of the 24-hour and 12-hour clock.
  • 3 Read clocks and timetables.
  • 1 Calculate with money.
  • 2 Convert from one currency to another.

2.Learning map

Treat every problem as a conversion chain: identify the original unit or currency, apply one justified conversion factor, and check that the direction and final unit match the question.

Time and money conversions
Conversion direction and units

This lesson uses the rates and percentage skills already developed in Number. Big idea. Time is not written in base ten: convert minutes to a fraction of an hour before using a rate.

Units of Time

Before solving time problems, you must be confident with the relationships between consecutive time units .

Reading Clocks

There are two common systems for telling the time: the 12-hour clock (with am/pm) and the 24-hour clock .

Calculating with Time

Adding and subtracting times requires care because time uses base 60 , not base 10. There is no "carrying" at 10 - you carry at 60.

3.Core idea

This lesson uses the rates and percentage skills already developed in Number.

Big idea. Time is not written in base ten: convert minutes to a fraction of an hour before using a rate.

Key relationship
Worked example

Example. A journey starts at 22:35 and lasts 2 h 48 min. Find the arrival time.

Add 2 h to get 00:35 the next day, then add 48 min: the arrival time is 01:23.

4.Units of Time

Before solving time problems, you must be confident with the relationships between consecutive time units.
Time Unit Conversions
ConversionRelationship
Seconds → Minutes1 seconds
Minutes → Hours1 minutes
Hours → Days1 hours
Days → Weeks1 days
Days → MonthsVaries: 28, 29, 30, or 31 days
Days → Years1 days (or 366 in a leap year)
Months → Years1 months
Derived Conversions
  • 1 hour = = 3600 seconds
  • 1 day = = 1440 minutes
  • 1 day = = 86 400 seconds
  • 1 week = = 168 hours
Example 1: Convert 7200 seconds to hours.
  1. 1
  2. 2
  3. 3
    Or directly:
Example 2: Convert 3 hours 25 minutes to minutes.
  1. 1
Example 3: Convert 500 minutes to hours and minutes.
  1. 1
  2. 2
    So
Leap Years

A leap year has 366 days (February has 29 days). A year is a leap year if it is divisible by 4, except century years — which must be divisible by 400. So 2000 was a leap year, but 1900 was not.

5.Reading Clocks

There are two common systems for telling the time: the 12-hour clock (with am/pm) and the 24-hour clock.
12-Hour vs 24-Hour Clock
12-Hour24-HourDescription
12:00 am (midnight)00:00Start of the day
12:30 am00:30Half past midnight
6:00 am06:00Early morning
11:59 am11:59Just before noon
12:00 pm (noon)12:00Midday
12:30 pm12:30Half past noon
1:00 pm13:00Early afternoon
6:00 pm18:00Evening
9:45 pm21:45Night
11:59 pm23:59Just before midnight
Conversion Rules
  • 12-hour → 24-hour (am): times from 1:00 am to 12:59 am stay the same but use leading zeros (e.g. 8:05 am → 08:05). Exception: 12:xx am → 00:xx
  • 12-hour → 24-hour (pm): add 12 to the hour (e.g. 3:30 pm → 15:30). Exception: 12:xx pm stays as 12:xx
  • 24-hour → 12-hour: hours 00–11 → am (change 00 to 12); hours 12–23 → pm (subtract 12 for hours 13–23)
Example 1: Convert 7:45 pm to 24-hour time.
  1. 1
  2. 2
    So =
Example 2: Convert 12:20 am to 24-hour time.
  1. 1
    12:xx am is the special case — replace 12 with 00.
  2. 2
    So =
Example 3: Convert 17:08 to 12-hour time.
  1. 1
    , and it is pm (since ).
  2. 2
    So 17: 5:08 pm
Example 4: Convert 00:45 to 12-hour time.
  1. 1
    00:xx → replace 00 with 12, and it's am.
  2. 2
    So 00: 12:45 am

6.Calculating with Time

Adding and subtracting times requires care because time uses base 60, not base 10. There is no "carrying" at 10 — you carry at 60.
Example 1: Add 2 hours 45 minutes and 1 hour 30 minutes.
  1. 1
    ; .
  2. 2
    Hours:
  3. 3
    4 hours 15 minutes
Example 2: Add 3 h 50 min 40 s and 2 h 25 min 35 s.
  1. 1
    Seconds:
  2. 2
    Minutes:
  3. 3
    Hours:
  4. 4
    6 hours 16 minutes 15 seconds
Method: Count On

To find the time between two given times, count on from the start time to the end time. This is often easier than subtracting.

Example 3: A train departs at 09:47 and arrives at 12:15. How long is the journey?
  1. 1
    09: 13 minutes
  2. 2
    10: 2 hours
  3. 3
    12: 15 minutes
  4. 4
    2 hours 28 minutes
Example 4: A night shift starts at 22:30 and ends at 06:15. How long is the shift?
  1. 1
    22:30 → 00:00 (midnight) = 1 hour 30 minutes
  2. 2
    00: 6 hours 15 minutes
  3. 3
    7 hours 45 minutes
Example 5: A film starts at 21:50 and lasts 2 hours 35 minutes. What time does it end?
  1. 1
  2. 2
  3. 3
    The film ends at 00:25 (the next day)
Exam Tip

When crossing midnight, split the calculation at midnight (00:00). Count to midnight first, then from midnight onwards. This avoids errors.

7.Timetables

Timetable questions require you to extract information and calculate journey times. All times in timetables are normally given in 24-hour format.
Bus Timetable: Route 42
StopBus ABus BBus CBus D
Oakwood07:1508:3010:0013:45
Pine Street07:2808:4310:1313:58
Market Square07:4208:5710:2714:12
Riverside07:5509:1010:4014:25
Central Station08:1009:2510:5514:40
Example 1: How long does Bus B take from Oakwood to Central Station?
  1. 1
    Departs Oakwood: 08:30
  2. 2
    Arrives Central Station: 09:25
  3. 3
    Duration: 08:30 → 09:00 30 min, 09:00 → 09: min
  4. 4
    55 minutes
Example 2: Priya arrives at Pine Street at 10:05. Which is the next bus she can catch, and what time will she arrive at Riverside?
  1. 1
    Bus B leaves Pine Street at 08:43 (too early), Bus C leaves at 10:13 (this is the next bus after 10:05).
  2. 2
    Bus C arrives at Riverside at 10:40.
Example 3: Marcus catches Bus A at Market Square. His appointment at Central Station is at 08:30. Will he arrive on time?
  1. 1
    Bus A arrives at Central Station at 08:10.
  2. 2
    08:10 is before 08:30, so yes, he arrives 20 minutes early.
Timetable Tips

Read the question carefully: is it asking for arrival time, departure time, or duration? Always check whether a dash (—) in a timetable means the bus does not stop there.

8.Time Zones

The world is divided into time zones. The baseline is Coordinated Universal Time (UTC), also known as Greenwich Mean Time (GMT). Each zone is expressed as UTC±hours.
Key Principles
  • Moving east from UTC, time is ahead (later)
  • Moving west from UTC, time is behind (earlier)
  • The total difference between two zones is the sum of their offsets when on opposite sides of UTC, or the difference when on the same side
Why east is later: chasing the sun

The Earth spins west to east, so places to the east see the sun rise first. Travelling east chases the sunrise into a later local time — add the difference. Travelling west chases the sunset backwards into an earlier local time — subtract the difference.

Common Time Zones
CityUTC OffsetCityUTC Offset
London (GMT)UTC + 0DubaiUTC + 4
ParisUTC + 1MumbaiUTC + 5:30
CairoUTC + 2BeijingUTC + 8
MoscowUTC + 3TokyoUTC + 9
New YorkUTC - 5SydneyUTC + 11
Los AngelesUTC - 8AucklandUTC + 12
Convert through UTC and track the date
  1. 1
    Bangkok
    UTC +7 · 08:30 Tuesday
  2. 2
    Convert to UTC
    08:30 − 7 h · 01:30 Tuesday
  3. 3
    London example
    UTC +1 · 02:30 Tuesday
  4. 4
    Check direction
    east is later · date may change

Use the stated seasonal offset; never assume a city’s offset without the question’s information.

Example 1: It is 3:00 pm in London (UTC+0). What time is it in Dubai (UTC+4)?
  1. 1
    Dubai is 4 hours ahead of London.
  2. 2
  3. 3
    It is 7:00 pm (19:00) in Dubai.
Example 2: It is 10:00 am in London. What time is it in New York (UTC-5)?
  1. 1
    New York is 5 hours behind London.
  2. 2
  3. 3
    It is 5:00 am in New York.
Example 3: A flight departs Dubai (UTC+4) at 02:00 local time and arrives in London (UTC+0) at 06:30 local time. How long is the flight?

Convert both to UTC:

  1. 1
    Dubai 02: .
  2. 2
    London 06:30 local 06:30 UTC
  3. 3
    Duration: 22:00 → 06:30 = 8 hours 30 minutes
Example 4: It is 9:00 pm in Beijing (UTC+8). What time is it in Los Angeles (UTC-8)?
  1. 1
    Difference: . Los Angeles is 16 hours behind Beijing.
  2. 2
  3. 3
    It is 5:00 am the same day in Los Angeles.
Watch for Date Changes

When subtracting hours crosses midnight, the date changes. E.g. 02:00 - 5 hours 21:00 the previous day. Always state if the date changes in your answer.

9.Challenge Questions

Three stepping-stone questions on time — including working backwards, and combining ideas from different sections above.
Challenge 1 — working backwards from the arrival time

Question. A flight lands at (the next day) after a flight duration of hours minutes. What local time did it depart?

  1. 1
    Subtract the whole hours first: . Borrowing a day, this is on the previous day.
  2. 2
    Now subtract the remaining minutes: .
  3. 3
    Departure was at the previous day.

Every earlier example found an end time from a start, or a duration from two clock times. Here you're given the end and the duration and must find the start — subtract instead of add, and watch the date roll backwards.

Challenge 2 — the century-year exception, tested properly

Question. State, with a reason, whether each of these is a leap year: (a) , (b) , (c) .

  1. 1
    (a) exactly, and it is not a century year — leap year.
  2. 2
    (b) exactly, but is a century year, and is not exact — not a leap year.
  3. 3
    (c) is a century year, and exactly — leap year.

2000 and 1900 aren't the only century years that matter — 2100 and 2400 are exactly the kind of case the "divisible by 400" exception exists for.

Challenge 3 — timetable duration meets time zones

Question. A flight departs Cairo (UTC+2) at local time. The flight takes hours minutes. Find the local arrival time in Tokyo (UTC+9).

  1. 1
    Convert departure to UTC: UTC.
  2. 2
    Add the flight duration: (next day), then min (next day) UTC.
  3. 3
    Convert to Tokyo local time: .
  4. 4
    The flight arrives at the next day, Tokyo time.

This combines two separate skills: adding a duration to a clock time (Timetables) and converting between local times via UTC (Time Zones) — always add the duration in UTC before converting to the destination's local time.

10.Money Calculations

All money calculations use the same arithmetic you already know — but you must take care to round your final answer to 2 decimal places.
Rounding Money
  • If the third decimal digit is 5 or more, round up: $3.456 → $3.46
  • If the third decimal digit is less than 5, round down: $3.452 → $3.45
  • Always write both decimal places, even if zero: $7.50, not $7.5
Line up the decimal points, exactly as with normal decimal addition.
Example 1: Find the total cost of items priced $12.85, $7.49 and $0.96.
  1. 1
  2. 2
    $21.30
Example 2: Marcus has $50.00. He spends $18.67. How much does he have left?
  1. 1
  2. 2
    He has $31.33 left.
Example 3: A pen costs $1.35. Find the cost of 8 pens.
  1. 1
  2. 2
    $10.80
Example 4: Three friends equally share a bill of $47.50. How much does each person pay?
  1. 1
  2. 2
    Rounded to 2 d.p. = $15.83 each (note: the total paid would be $47.49, so one friend may pay $15.84 to cover the exact bill).
Exam Tip

When splitting a bill and the division doesn't work exactly, state the individual share to 2 d.p. and note the rounding. The examiner expects 2 decimal places in your answer.

11.Currency & Exchange Rates

An exchange rate tells you how much of one currency you get for one unit of another currency.
Key Rules
  • If $1 = €0.85, then to convert dollars to euros, multiply by 0.85
  • To convert euros back to dollars, divide by 0.85
  • In general: multiply to go in the direction the rate is given; divide to go in the opposite direction
Example 1: The exchange rate is $1 = . Convert $250 to euros.
  1. 1
  2. 2
    $250 = €212.50
Example 2: Using the same rate $1 = , convert to dollars.
  1. 1
  2. 2
    €170 = $200.00
Example 3: The exchange rate is £1 = 5.20 Malaysian ringgit (MYR). Priya changes £350 into MYR, spends 1400 MYR, then converts the remainder back to pounds. How much does she receive?
  1. 1
    Convert to MYR —
  2. 2
    Remaining MYR =
  3. 3
    Convert back — .
Common Mistake

Students often multiply when they should divide (or vice versa). Ask yourself: "Should my answer be bigger or smaller?" If converting to a weaker currency, you should get more units.

Two Rates (Buy/Sell)

In real life, banks give different rates for buying and selling currency. If a question gives two rates, the bank buys foreign currency at a lower rate and sells at a higher rate. Read the question carefully to pick the correct rate.

Planned interactiveoptional
Time-Zone and Exchange-Rate Direction Lab
Cross dates and conversion arrows without losing direction or units.
Prevent sign, date and reciprocal-rate errors in time and currency contexts.
Inputs & controls
  • UTC offsets
  • departure date and time
  • duration
  • amount
  • quoted rate
  • fee
Learner actions
  • drag timeline
  • swap cities
  • swap currency direction
  • apply fee
Visible outputs
  • arrival local date and time
  • unit-labelled conversion chain
  • received amount
  • reverse-rate check
Implementation note
Keep as a compact guided tool; most of this lesson remains better served by worked examples.

12.Profit & Loss

When goods are bought and sold, the difference determines whether there is a profit or a loss.
Key Terms
Cost Price (CP)
The amount paid to purchase or produce an item
Selling Price (SP)
The amount received when the item is sold
Profit
When . Profit =
Loss
When . Loss =
Profit, discount and selling price act on named bases
  1. 1
    Cost price
    80 · starting base
  2. 2
    Markup 25%
    · listed price 100
  3. 3
    Discount 10%
    · selling price 90
  4. 4
    Actual profit
    · 12.5% of cost

Name the base for every percentage: markup uses cost, while discount uses the listed price.

Example 1: A trader buys a phone for $240 and sells it for $312. Find the profit and the percentage profit.
  1. 1
    Profit = = $72
  2. 2
    % Profit =
Example 2: A car is bought for $8500 and sold for $6800. Find the loss and percentage loss.
  1. 1
    Loss = = $1700
  2. 2
    % Loss =
Example 3: A shopkeeper wants to make a 25% profit on a jacket that cost $60 to buy. What selling price should she set?
  1. 1
    Profit = of .
  2. 2
    = $75
  3. 3
    Or directly: SP = $75
Quick Multiplier

For a 25% profit, multiply CP by 1.25. For a 15% loss, multiply CP by 0.85. The multiplier is always .

13.Household Finance

IGCSE questions often set problems in the context of wages, bills, budgets and household expenses. These require careful reading and multi-step arithmetic.
Types of Pay
  • Hourly rate: per hour
  • Overtime: Extra hours paid at a higher rate (e.g. "time and a half" rate)
  • Annual salary: Fixed yearly amount, often divided into 12 monthly payments
  • Commission: A percentage of the value of goods sold
Example 1: Lee works 38 hours at $14.50 per hour. Overtime over 38 hours is paid at time and a half. One week he works 44 hours. Find his pay.
  1. 1
    Normal pay = $551.00
  2. 2
    Overtime
  3. 3
    Overtime rate = $21.75
  4. 4
    Overtime pay = $130.50
  5. 5
    Total =
Example 2: A sales agent earns a basic salary of $1200 per month plus 4% commission on all sales. In June she sells $28 000 of goods. Find her total earnings for June.
  1. 1
    Commission = = $1120
  2. 2
    $2320.00
Example 3: An electricity bill has a fixed charge of $8.50 per month plus $0.14 per unit used. In one month, 430 units are used. Find the total bill.
  1. 1
    Unit charge = $60.20
  2. 2
    Total =
Example 4: A family budget.

Monthly income: $3800

ExpenseAmount
Rent$1200
Food$650
Transport$280
Utilities$190
Other$430

Total expenses = = $2750

$1050

This surplus could be saved or invested.

Budget Rule

If total expenses > income, there is a deficit (over-spending). If income > expenses, there is a surplus.

14.Money — Challenge Questions

Three stepping-stone questions on money — combining currency, profit/loss and billing in ways the examples above didn't quite reach.
Challenge 1 — best value across two currencies

Question. A laptop costs $780 in the US, or £650 in the UK. Using the exchange rate £1 = $1.30, which country offers the better price, and by how much (in pounds)?

  1. 1
    Convert the US price into pounds. Since £1 = $1.30, dividing dollars by gives pounds: , so the US price is £600.
  2. 2
    Compare: US price £600; UK price £650.
  3. 3
    The US price is cheaper: , so the difference is £50.

Convert both prices into the same currency before comparing — exactly the "like with like" rule from best-value ratio problems, just with currencies instead of pack sizes.

Challenge 2 — working backwards from selling price to cost price

Question. A shopkeeper sells a bicycle for $299, making a profit of on what she paid for it. Find the cost price.

  1. 1
    A profit means .
  2. 2
    So , giving .
  3. 3
    Cost price is $260. Check: .

Every profit/loss example above started from the cost price. Here you're given the selling price instead — this is a reverse percentage in disguise, so divide by the multiplier rather than multiplying.

Challenge 3 — a bill with two different rates

Question. A water company charges $0.60 per unit for the first units used, then $0.90 per unit for every unit after that. Find the total bill for a household using units in a month.

  1. 1
    First units: , so this band costs $12.00.
  2. 2
    Remaining units: , charged at the higher rate: , so this band costs $13.50.
  3. 3
    Total bill: , so it is $25.50.

Unlike the flat-rate electricity example above, this bill is tiered — split the usage into bands first, and apply each rate only to the units in its own band, not to the whole amount.

15.Exam-Style Worked Examples

Worked example 1 — currency conversion (3 marks)

Question. The exchange rate is pound US dollars. Convert (a) pounds to dollars, (b) dollars to pounds.

  1. 1
    (a) Pounds to dollars: multiply by . dollars.
  2. 2
    (b) Dollars to pounds: divide by . pounds.
  3. 3
    Check the direction: a pound is worth more than a dollar, so a pound amount should convert to a larger number of dollars.

Marking. 1 mark per point. The direction check catches the commonest error — multiplying when you should divide.

Worked example 2 — time calculations (4 marks)

Question. A train leaves at and arrives at . (a) How long is the journey? (b) The distance is ; find the average speed in .

  1. 1
    From to is hours, but arrival is minutes earlier.
  2. 2
    (a) Journey time hours minutes.
  3. 3
    For the speed, convert to hours: hours.
  4. 4
    (b) Speed .

Marking. 1 mark per point. Convert minutes to a decimal fraction of an hour before dividing — using instead of is the standard error.

Worked example 3 — wages and deductions (4 marks)

Question. Priya works hours at per hour, plus hours overtime at time-and-a-half. She pays tax on everything above . Find her take-home pay.

  1. 1
    Basic pay .
  2. 2
    Overtime rate , so overtime pay . Gross .
  3. 3
    Taxable amount , so tax .
  4. 4
    Take-home pay .

Marking. 1 mark per point. Tax applies only to the amount above the threshold, not to the whole wage.

16.Exam Tips & Common Misconceptions

Exam Tips
  • Always use the 24-hour clock for unambiguous answers (e.g. 14:30 not 2:30 pm) unless told otherwise.
  • When working with foreign exchange, set up a ratio: 1 unit of source = k units of target, then scale.
  • Compound interest: (1 + r/100)n. Simple interest: .
  • For salary/wage problems, distinguish gross (before tax) and net (after tax) — questions often hinge on which is required.
  • Time-and-distance problems: convert units first ( ↔ by
Common Misconceptions
  • "15: minutes 15:80" — 80 minutes is 1 h 20 min, so the answer is 16:20.
  • Treating compound interest as simple interest — for 3 years at 5%, the multiplier is , not 1.15.
  • Multiplying instead of dividing in currency conversion — sketch the conversion ratio before calculating.
  • Forgetting to add the principal back when asked for the total amount (compound interest gives the final amount A, not the interest).

17.Worked method — Elapsed time can cross midnight and change the date

Split at midnight to keep hours, minutes and the calendar date consistent.

Transfer the method

Reasoning prompt. A timetable journey crosses midnight. How can you make the elapsed time visible?

  1. 1
    Advance to midnight first and record the time already used.
  2. 2
    Continue from zero hundred hours to the arrival time.
  3. 3
    Add the two intervals, checking that minutes are handled in base sixty.
Self-check

Money should normally be stated to two decimal places, but calculation values should not be rounded early.

18.Time-zone and exchange-rate direction

A journey across time zones
  1. 1
    Local departure
    A flight leaves City A (UTC+2) at 22:40.
  2. 2
    Convert to UTC
    Subtract 2 hours: the departure is 20:40 UTC.
  3. 3
    Add elapsed time
    After 9 h 20 min, the UTC arrival is 06:00 on the next day.
  4. 4
    Convert to destination
    City B is UTC−5, so local arrival is 01:00 on the next day.
Worked exchange-rate check

If 1 unit of currency A buys 1.25 units of currency B, then 240 A buys B.

To reverse the conversion, divide: A. Applying the published rate and its inverse should return the starting amount, apart from stated fees or rounding.

19.Summary

Key Points
  • Key conversions: 1 s, s, 1 h, 1 (or 366) days
  • 12h → 24h (pm): add 12 to the hour (except 12 pm stays 12:xx)
  • 24h → 12h: hours 13–23 subtract 12 → pm; hour 00 → 12 am
  • Duration: count on from start to end, split at midnight if crossing
  • Timetables: read carefully — identify departure, arrival, and duration
  • Time zones: east of , ; convert via UTC for flight durations
  • Time is base 60, not base 10 — always divide minutes by 60 to convert to decimal hours