ROUND ROBIN Single Process - Number of Context Switches
In Operating System Concepts, Galvin, Ed. 9th, page 273, below figure 6.4. (Section 6.3.4 Round-Robin Scheduling) Paragraph says that -
Assume, for example, that we have only one process of 10 time units. If the quantum is 12 time units, the process finishes in less than 1 time quantum,with no overhead.
If the quantum is 6 time units, however, the process requires 2 quanta, resulting in a context switch. If the time quantum is 1 time unit, then nine context switches will occur, slowing the execution of the process accordingly(Figure6.4).
Clearly, Book doesn't count first time and last time as context switches (if question doesn't mention anything whether to take or not in that case, default mode). In single process, round robin scheduling, they are counting context switches after time quantum expires.
But the other answers or comment based on this link.
Well, I think it is implemented code. Different implementation can have different things and they can modify algorithm or improve it for performance.
Now for actual question.
burst time is - m units (let 10) , time quantum - q units (let 5 or 6 or 4) , q<m
$\left \lceil \frac{m}{q} \right \rceil - 1$