KCSE flashcards

32 cards. Read the term and the definition here. The deck at the top of this page is optional.

First-angle projection symbol

Drawing symbol showing a truncated cone with the smaller end facing left. It indicates views are placed on the far side of the object, with the plan below the front view.

Third-angle projection layout

The plan is drawn above the front elevation and the right view to the right of the front view. Each view appears on the same side as the observer looking at that face.

Scale ratio meaning

A drawing scale of 1:20 means one unit on the paper represents twenty of the same units in reality, so a 5 cm line stands for 100 cm, or 1 metre.

Mortise and tenon joint

A projecting tenon cut on one member fits into a matching mortise cut in the other. It resists forces along the rail and is common in frames, tables and door construction.

Annealing of metals

A heat treatment where metal is heated and then cooled slowly, often in ash or air. It relieves internal stress, softens the metal and makes it easier to file or bend.

Tempering steel

After hardening, steel is reheated to a lower temperature and cooled to reduce brittleness while keeping most of the hardness. Colour change on the surface guides the temperature.

Ohm's law

The current through a conductor is directly proportional to the potential difference across it, provided temperature stays constant. Stated as V = IR, with V in volts, I in amperes and R in ohms.

Electrical energy in kWh

Energy consumed equals power in kilowatts multiplied by time in hours. A 2000 W appliance running for 3 hours uses 6 kWh, which is then multiplied by the tariff rate.

Volume of a cone

One third of the base area multiplied by the perpendicular height, written as ⅓πr²h. Used when estimating concrete for conical or tapered structures.

Trapezium area rule

Half the sum of the two parallel sides multiplied by the perpendicular distance between them. Useful for estimating the area of irregular plots split into strips.

Seed rate calculation

Target plant population multiplied by thousand-grain weight, divided by the product of germination percentage and field establishment percentage, gives seed rate in kilograms per hectare.

Crop rotation principle

Successive crops on the same plot should come from different families, alternating cereals with legumes and deep-rooted with shallow-rooted crops, to reduce pests and restore soil fertility.

Six-by-six rule in surveying

A quick check that offsets and measurements are consistent: cross-multiply corresponding sides of similar triangles, since in similar figures the ratios of corresponding sides are equal.

Isometric drawing axes

Three axes drawn at 30 degrees to the horizontal, with vertical lines remaining vertical. True lengths are marked along all three axes without foreshortening.

Accounting equation

Assets equal capital plus liabilities. Every transaction changes at least two items while keeping the equation balanced, forming the basis of the double-entry system.

Gross profit formula

Sales revenue minus cost of goods sold. It measures trading performance before operating expenses, interest and tax are deducted from the business income statement.

Mark-up versus margin

Mark-up expresses gross profit as a percentage of cost price; margin expresses it as a percentage of selling price. A 25 percent mark-up equals a 20 percent margin.

Straight-line depreciation

Cost minus estimated scrap value, divided by the number of years of useful life. The same depreciation charge is recorded in each accounting period.

Reducing balance depreciation

A fixed percentage is applied to the asset's remaining book value each year, so the annual charge falls over time. It suits assets losing value fastest when new.

Working capital

Current assets minus current liabilities. It measures the funds available for day-to-day operations such as paying suppliers and covering short-term expenses.

Current ratio

Current assets divided by current liabilities. A ratio of about 2:1 is traditionally considered comfortable, though acceptable levels vary by industry.

Acid-test ratio

Current assets excluding stock, divided by current liabilities. It tests whether a firm can meet short-term debts without relying on selling inventory.

Break-even output

Fixed costs divided by contribution per unit, where contribution is selling price minus variable cost. At this output total revenue equals total cost and profit is zero.

Margin of safety

Actual or expected sales minus break-even sales, often expressed as a percentage. It shows how far sales can fall before the business makes a loss.

Equilibrium price

The price at which quantity demanded equals quantity supplied. Above it a surplus pushes price down; below it a shortage pushes price up.

Price elasticity of demand

Percentage change in quantity demanded divided by percentage change in price. Demand is elastic when the value exceeds one, meaning revenue falls if price rises.

Sole trader liability

A sole proprietor is not legally separate from the business, so personal assets can be used to settle business debts. This is called unlimited liability.

Limited liability company

A company is a separate legal person; shareholders lose only the capital they invested. It must be registered and file accounts under company law.

GDP expenditure formula

Gross domestic product equals consumption plus investment plus government spending plus exports minus imports. It measures the total value of final goods and services produced.

Inflation effect on savers

Rising prices reduce the purchasing power of money held in savings. If the interest rate is below the inflation rate, the real value of savings falls.

VAT as a consumption tax

Value added tax is charged on taxable supplies at each stage of production, with businesses reclaiming tax paid on inputs. The final burden falls on the consumer.

Trial balance purpose

A list of ledger balances at a date, used to check that total debits equal total credits. It detects arithmetic errors but not errors of principle or omission.