There are two forms of setting out questions involving the reduction of shillings to £'s. They are:

In example (i), after crossing off the nought of the 20 and the last figure of the dividend, division is by 2 ; whilst in example (ii) division is by 20. Consequently, in (ii), the first figure of the quotient is one place further to the right than it is in (i). The divisor, 20, is often omitted in both examples.