• In words: write the number of shillings, then "shillings," then the cents.
• In short form: shs followed by the shillings, then the cents with two digits.

Examples

• 500 shillings = "five hundred shillings" → shs 500
• 1200 shillings and 70 cents = "one thousand two hundred shillings and seventy cents" → shs 1200 70 cts
• One shilling and fifty cents → shs 1 50 cts

Remember: always write cents as two digits (05, not just 5).

Steps for Addition

1. Add the cents first. If cents reach 100 or more, regroup into shillings.
2. Add the shillings (including any regrouped from cents).
3. Write the answer in short form.

Worked Example 1

Add: shs 500 20 cts + shs 380 70 cts

Step 1: Add cents $20 + 70 = 90$ cents

Step 2: Add shillings $500 + 380 = 880$ shillings

Answer: shs 880 90 cts

Worked Example 2 (with regrouping)

Add: shs 4596 65 cts + shs 3987 75 cts

Step 1: Add cents $65 + 75 = 140$ cents

• 140 cents = 1 shilling and 40 cents
• Write 40 in the cents place
• Carry 1 shilling to the shillings column

Step 2: Add shillings $1 + 4596 + 3987 = 8584$ shillings

Answer: shs 8584 40 cts

Steps for Subtraction

1. Subtract the cents first. If cents are not enough, regroup 1 shilling (100 cents) from the shillings column.
2. Subtract the shillings (remember to reduce the shillings after regrouping).
3. Write the answer in short form.

Worked Example 1

Subtract: shs 83721 85 cts − shs 61510 40 cts

Step 1: Subtract cents $85 - 40 = 45$ cents

Step 2: Subtract shillings $83721 - 61510 = 22211$ shillings

Answer: shs 22211 45 cts

Worked Example 2 (with regrouping)

Subtract: shs 869335 30 cts − shs 427123 70 cts

Step 1: Subtract cents 30 − 70 is not possible. Regroup 1 shilling (100 cents):

$100 + 30 = 130$ cents
$130 - 70 = 60$ cents

Now we have 4 shillings left (because we took 1 shilling from 5).

Step 2: Subtract shillings $4 + 869334 - 427123 = 442211$ shillings

Answer: shs 442211 60 cts

Addition Example

Saidi sold two chickens. The first was sold for shs 13,600 and the second for shs 16,250. How much money did he get?

$13600 + 16250 = 29850$

Answer: Saidi got shs 29,850.

Subtraction Example

Anna had shs 80,800. She bought a school uniform for shs 20,000 and exercise books for shs 17,500. What is her balance?

First, find total spent: $20000 + 17500 = 37500$

Now subtract from what she had: $80800 - 37500 = 43300$

Answer: Anna's balance is shs 43,300.

• 100 cents = 1 shilling
• Always write cents as two digits (example: 05, not 5)
• When adding or subtracting, work with cents first, then shillings
• If cents are 100 or more, convert to shillings
• If cents are not enough when subtracting, borrow 1 shilling (100 cents) from the shillings column

In Tanzania, people use addition and subtraction of shillings every day at the market, in shops, and when saving money. For example, if Mama Mwajuma sells bananas at the market for shs 5,000 and tomatoes for shs 3,500, she adds these amounts to find her total earnings of shs 8,500. If she then spends shs 2,200 on transport home, she subtracts to know she has shs 6,300 left to take to her family.