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

  • 1Write money amounts in ₹ and paise notation: ₹45.75 means 45 rupees and 75 paise
  • 2Convert rupees to paise: ₹1 = 100 paise; ₹5 = 500 paise
  • 3Convert paise to rupees: 250 paise = ₹2.50; 1075 paise = ₹10.75
  • 4Add and subtract money amounts with paise (e.g., ₹35.50 + ₹12.75 = ₹48.25)
  • 5Solve shopping problems: find total bill, calculate change from ₹50, ₹100, ₹500
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Why this chapter matters
Class 3 Money moves from simple rupee addition to rupee-and-paise calculations, unit conversion (₹1 = 100 paise), and multi-item shopping problems. Children learn to write amounts in the ₹X.YY format, add and subtract money across rupees and paise, calculate total bills, and determine change. This is real financial literacy — the same skills adults use every time they shop, check a bill, or count change.

Before you start — revise these

A 5-minute refresher here will save you 30 minutes of confusion below.

Money — Class 3 Mathematics (Samacheer Kalvi)

TN State Board (Samacheer Kalvi) Class 3 Mathematics. Rupees and paise, bills and change.


1. Rupees and paise

Money is written with a dot between the rupees and the paise.

₹45.75 means 45 rupees and 75 paise. The part before the dot is rupees, the part after it is paise.

Paise always take two digits. Fifty paise is written ₹0.50, not ₹0.5. Five paise is written ₹0.05. Writing ₹0.5 is confusing, because it could be read as five paise when it means fifty.

2. Converting between rupees and paise

To turn rupees into paise, multiply by 100.

  • ₹5 = 500 paise
  • ₹3.50 = 350 paise
  • ₹12.05 = 1205 paise

To turn paise into rupees, divide by 100.

  • 475 paise = ₹4.75
  • 250 paise = ₹2.50
  • 1075 paise = ₹10.75

A quick check: the last two digits of the paise figure always become the paise part of the rupee figure.

3. Adding and subtracting money

Line the amounts up so that rupees sit under rupees and paise under paise, then work on each part.

₹35.50 + ₹12.75. Paise: 50 + 75 = 125. That is more than 100, so exchange 100 paise for ₹1: write 25 paise and carry ₹1. Rupees: 35 + 12 + 1 = 48. The answer is ₹48.25.

The commonest mistake is to ignore the dot and add all the digits together as one number. Adding ₹25.75 and ₹18.50 as 25 + 75 + 18 + 50 gives 168, which is not money at all. Rupees add to rupees and paise add to paise, exactly as metres add to metres.

4. Bills and change

A bill is the total of everything bought. Change is what comes back.

When paying with a ₹100 note, write it as ₹100.00 so the paise columns line up before subtracting.

5. Worked examples

Example 1. Convert ₹5.25 to paise, and 380 paise to rupees.

₹5.25 × 100 = 525 paise. 380 ÷ 100 = ₹3.80.

Example 2. Add ₹25.75 and ₹18.50.

Paise: 75 + 50 = 125, so write 25 and carry ₹1. Rupees: 25 + 18 + 1 = 44. The answer is ₹44.25.

Example 3. Ravi buys a pen for ₹18.50, a notebook for ₹35.75 and an eraser for ₹5.00. What is his bill?

Paise: 50 + 75 + 00 = 125, so write 25 and carry ₹1. Rupees: 18 + 35 + 5 + 1 = 59. The bill is ₹59.25.

Example 4. Ravi pays for that bill with a ₹100 note. What change does he get?

₹100.00 − ₹59.25. Paise: 00 − 25 will not go, so borrow ₹1 as 100 paise, giving 100 − 25 = 75. Rupees: 99 − 59 = 40. The change is ₹40.75.

6. Practice

  1. Write forty rupees and five paise in rupee notation.
  2. Convert ₹12.05 to paise.
  3. Convert 2500 paise to rupees.
  4. Add ₹22.60 and ₹17.55.
  5. Subtract ₹28.40 from ₹50.00.
  6. Meena buys rice for ₹42.50 and dal for ₹28.75. What is her total bill?
  7. Meena pays with a ₹100 note. How much change does she receive?

7. Answers

  1. ₹40.05, with two digits after the dot.
  2. 1205 paise.
  3. ₹25.00.
  4. Paise 60 + 55 = 115, write 15 carry ₹1; rupees 22 + 17 + 1 = 40. Answer ₹40.15.
  5. Paise 00 − 40 needs a borrow, giving 60; rupees 49 − 28 = 21. Answer ₹21.60.
  6. Paise 50 + 75 = 125, write 25 carry ₹1; rupees 42 + 28 + 1 = 71. Answer ₹71.25.
  7. ₹100.00 − ₹71.25 = ₹28.75.

8. Summary

  • ₹45.75 is 45 rupees and 75 paise; the dot separates the two.
  • ₹1 = 100 paise. Rupees to paise multiply by 100; paise to rupees divide by 100.
  • Paise always take two digits: 50 paise is ₹0.50, never ₹0.5.
  • Add rupees to rupees and paise to paise; never run the digits together.
  • When the paise total passes 100, exchange 100 paise for ₹1 and carry it.
  • Change = amount paid − total bill, and a ₹100 note is written ₹100.00 before subtracting.

Key formulas & results

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

Rupee-Paise conversion
₹1 = 100 paise. To convert rupees to paise: multiply by 100. ₹3.50 = 3.50 × 100 = 350 paise. To convert paise to rupees: divide by 100. 475 paise = ₹4.75.
The ₹ symbol always goes before the number. The paise part comes after the decimal point: ₹12.50, NOT ₹12.5 or 12₹.50.
Adding and subtracting money
Arrange rupees and paise in columns. Add/subtract paise first (2-digit max). If paise ≥ 100, convert 100 paise = ₹1 and carry over. Example: ₹25.75 + ₹18.50 = ₹44.25.
Think of paise like 'cents' in a ₹100 system. ₹1 = 100 paise makes calculations easy — just align the decimal points and calculate normally.
Calculating change
Change = Amount paid − Total bill. Example: Bill = ₹67.50, paid with ₹100 note. Change = 100.00 − 67.50 = ₹32.50.
Always check your change before leaving the counter. Count it back to verify: '₹67.50 plus ₹2.50 makes ₹70, plus ₹30 makes ₹100.'
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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 50 paise as ₹0.5 instead of ₹0.50
✓ Paise is always written with 2 digits after the decimal: 50 paise = ₹0.50, 5 paise = ₹0.05. ₹0.5 could be misread as 5 paise. Always use two decimal places.
WATCH OUT
✗ Adding ₹25.75 + 18.50 as 25 + 75 + 18 + 50 = 168 (completely wrong)
✓ The numbers before the decimal are rupees; after the decimal are paise. Add rupees to rupees, paise to paise: 25+18 = ₹43. 75+50 = 125 paise = ₹1.25. Total = ₹43 + ₹1.25 = ₹44.25.

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?

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

10 questions~7 min
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Last reviewed on 29 August 2026. Written and reviewed by subject-matter experts — read about our process.
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