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Whole Numbers | |

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Writing Whole Numbers | |

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Rounding Whole Numbers | |

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Adding Whole Numbers | |

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Adding | |

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How To Add Long Lists of Numbers | |

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Checking Addition | |

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Subtracting Whole Numbers | |

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Subtracting | |

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Checking Subtraction | |

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Word Problems | |

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Multiplying Whole Numbers | |

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Multiplying | |

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Multiplication Shortcuts | |

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Checking Multiplication | |

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Dividing Whole Numbers | |

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Dividing | |

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Checking Division | |

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Word Problems | |

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Key Terms | |

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Self-Test | |

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Fractions | |

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Renaming Fractions | |

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Describing Fractions | |

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Changing an Improper Fraction to a Mixed Number | |

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Changing a Mixed Number to an Improper Fraction | |

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Raising a Fraction to Higher Terms | |

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Reducing a Fraction to Lowest Terms | |

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Multiplication of Fractions | |

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Division of Fractions | |

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Dividing Fractions | |

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Checking Division | |

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Addition and Subtraction of Fractions | |

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Adding Like Fractions | |

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Adding Mixed Numbers | |

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Adding Unlike Fractions | |

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Least Common Denominator | |

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Adding Mixed Numbers With Unlike Fractions | |

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Subtracting Fractions | |

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Subtracting Mixed Numbers | |

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Using a Calculator with Fractions | |

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Key Terms | |

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Self-Test | |

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Decimal Numbers | |

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Adding and Subtracting Decimals | |

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Reading Decimal Numbers | |

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Adding Decimal Numbers | |

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Subtracting Decimal Numbers | |

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Multiplying and Dividing Decimals | |

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Multiplying Decimal Numbers | |

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Dividing Decimal Numbers | |

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Rounding | |

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Converting Decimal Numbers and Fractions | |

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Writing a Fraction as a Decimal Number | |

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Converting Mixed Numbers | |

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Writing Decimal Numbers as Fractions | |

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Key Terms | |

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Self-Test | |

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Percent | |

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Converting To and From Percent | |

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Understanding Percent | |

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Changing a Decimal Number to a Percent | |

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Changing a Fraction to a Percent | |

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Changing a Percent to a Decimal | |

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Changing a Percent to a Fraction | |

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Solving Percent Problems | |

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General Guidelines | |

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Solving Percent Problems | |

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P-Type Problems | |

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%-Type Problems | |

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Calculating Percent Increase or Decrease | |

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B-Type Problems | |

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Calculating Sales Tax | |

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Determining Excise Tax | |

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Key Terms | |

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Self-Test | |

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Bank Records | |

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Setting Up and Using a Checking Account | |

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Opening an Account | |

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Making a Deposit | |

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Writing a Check | |

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Completing Check Stubs | |

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Using a Check Register | |

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Reconciling Checking Accounts | |

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Checking Your Reconciliation | |

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Key Terms | |

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Self-Test | |

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Payroll | |

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Paying Salaried and Hourly Employees | |

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Computing Salary | |

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Calculating Hourly Pay | |

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Paying Overtime | |

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Determining Piecework and Commission Pay | |

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Calculating Piecework | |

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Computing Differential Piecework | |

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Paying Commission | |

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Determining Sliding Scale Commissions | |

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Calculating Salary Plus Commission | |

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Federal Income Tax, FICA, and Federal Unemployment Tax | |

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Understanding Federal Income Tax | |

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Using the Wage Bracket Method | |

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Applying the Percentage Method | |

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Computing FICA | |

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Calculating Federal Unemployment Tax | |

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Key Terms | |

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Self-Test | |

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The Mathematics of Buying | |

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Taking Advantage of Trade Discounts | |

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Calculating Discounts | |

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Determining Trade Discounts | |

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Calculating Chain Discounts | |

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Single Equivalent Discount Rate | |

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Using Cash Discounts | |

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Determining the Due Date | |

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Calculating Cash Discounts | |

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EOM Dating | |

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ROG Dating | |

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Extra Dating | |

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Crediting Partial Payments | |

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Key Terms | |

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Self-Test | |

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The Mathematics of Selling | |

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Calculating Markup Based on Cost | |

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Comparing Cost, Markup, and Selling Price | |

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Finding the Markup When Cost and Rate Are Known | |

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Finding the Rate When Markup and Cost Are Known | |

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Finding the Cost When Markup and Rate are Known | |

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Finding the Cost When the Selling Price and Rate Are Known | |

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Calculating Markup Based on Selling Price | |

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Finding the Markup When the Selling Price and Rate Are Known | |

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Finding the Rate When the Markup and Selling Price Are Known | |

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Finding the Selling Price When the Markup and Rate Are Known | |

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Finding the Selling Price When the Cost and Rate Are Known | |

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Setting Markdowns | |

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Finding Markdown | |

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Calculating a Series of Markdowns | |

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Determining Markdown Rate | |

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Key Terms | |

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Self-Test | |

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Simple Interest | |

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Calculating Time | |

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Using Exact Time | |

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Finding Exact Time by the Calendar Method | |

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Calculating Simple Interest | |

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Determining Exact Simple Interest | |

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Ordinary Simple Interest at Ordinary or 30-Day-Month Time | |

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Calculating Ordinary Simple Interest at Exact Time | |

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Recapping Simple Interest | |

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Solving for Principal, Interest Rate, and Time | |

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Solving for the Interest Variables | |

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Solving for Principal | |

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Solving for Interest Rate | |

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Solving for Time | |

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Recapping Simple Interest Problems | |

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Key Terms | |

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Self-Test | |

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Bank Discount Loans | |

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Promissory Notes and Bank Discount on Non-Interest-Bearing Notes | |

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Calculating Net Proceeds under Bank Discount | |

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Determining Bank Discount Using Banker's Interest | |

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Bank Discount of an Interest-Bearing Note | |

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Using Ordinary Interest to Calculate Discount | |

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Using Banker's Interest to Calculate Discount | |

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Key Terms | |

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Self-Test | |

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More Complex Loans | |

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Using Installment Loans | |

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Determining Finance Charges | |

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Calculating the Annual Percentage Rate | |

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Working With the Rule of 78 | |

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Finding the Sum of the Digits | |

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Calculating Refunds with the Rule of 78 | |

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Using Open-End Credit | |

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Converting Between APR and Monthly Rates | |

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Finding Finance Charges | |

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Choosing a Payment Option | |

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Calculating Average Daily Balance and New Balance | |

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Key Terms | |

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Self-Test | |

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Compound Interest and Present Value | |

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Compound Interest | |

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Calculating Compound Interest | |

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Finding Maturity Values Using Compound Interest | |

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Determining the Effective Rate | |

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Calculating Interest Compounded Daily | |

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Present Value | |

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Finding Present Value | |

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Key Terms | |

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Self-Test | |

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Investments | |

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Annuities: Due and Ordinary | |

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Calculating the Amount of an Annuity Due | |

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Determining the Value of an Ordinary Annuity | |

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Sinking Funds | |

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Calculating the Payment for a Sinking Fund | |

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Stocks and Bonds | |

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Understanding Stocks | |

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Finding Dividends for Preferred Stock | |

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Calculating Dividends for Cumulative Preferred Stock | |

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Determining Dividends for Common Stock | |

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Calculating Stock Dividends | |

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Paying for Stock | |

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Understanding Bonds | |

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Determining Current Yield | |

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Key Terms | |

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Self-Test | |

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Real Estate Mathematics | |

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Mortgage Payments and Points | |

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Paying Points | |

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Finding Property Tax | |

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Amortization | |

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Determining Interest and Principal Payments | |

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Key Terms | |

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Self-Test | |

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Inventory and Overhead | |

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Inventory Valuation | |

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Calculating Inventory Value Using the Specific Identification Method | |

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Finding Inventory Value Using the Average Cost Method | |

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Determining Inventory Value Using the FIFO Method | |

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Identifying Inventory Value Using the LIFO Method | |

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Comparing Inventory Methods | |

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Retail Method and Overhead | |

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Estimating Inventory Value Using the Retail Method | |

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Allocating Overhead by Sales Volume | |

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Allocating Overhead by Floor Space | |

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Key Terms | |

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Self-Test | |

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Depreciation | |

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Straight-Line and Units-of-Production Methods | |

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Using the Straight-Line Method to Calculate Depreciation | |

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Constructing a Depreciation Schedule | |

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Applying the Units-of-Production Method to Depreciation | |

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Declining-Balance and Sum-of-the-Years'-Digits Methods | |

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Using the Declining-Balance Method of Depreciation | |

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Applying the Sum-of-the-Years'-Digits Method of Depreciation | |

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The MACRS Method of Depreciation | |

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Using the ACRS Method of Depreciation | |

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Applying the MACRS Method of Depreciation | |

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Key Terms | |

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Self-Test | |

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Insurance | |

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Fire Insurance | |

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Calculating Fire Insurance Premiums | |

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Determining Short-Term Policy Premiums | |

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Canceling Property Insurance | |

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Determining Losses Paid by Multiple Insurers | |

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Calculating Losses Paid by Coinsurance Policies | |

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Motor Vehicle Insurance | |

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Determining Driver Classification | |

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Calculating Liability Insurance Payouts | |

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Determining Liability Premiums on Motor Vehicle Insurance | |

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Finding Collision and Comprehensive Payments and Premiums | |

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Calculating Medical Payments Premiums | |

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Total Motor Vehicle Insurance Premiums | |

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Life Insurance | |

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Calculating Life Insurance Premiums | |

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Determining Surrender Options | |

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Selecting a Settlement Option | |

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Key Terms | |

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Self-Test | |

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Financial Statement Analysis | |

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Balance Sheets | |

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Reading Balance Sheets | |

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Performing a Horizontal Analysis | |

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Performing a Vertical Analysis | |

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Income Statements | |

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Reading Income Statements | |

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Performing a Horizontal Analysis | |

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Performing a Vertical Analysis | |

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Financial Ratio Analysis | |

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Calculating the Current Ratio | |

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Using the Acid-Test Ratio | |

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Finding Return on Equity | |

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Determining Inventory Turnover | |

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Key Terms | |

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Self-Test | |

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Statistics and Graphs | |

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Business Statistics | |

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Finding the Mean | |

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Finding the Mean for Grouped Data | |

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Determining the Median | |

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Calculating the Mode | |

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Determining the Range | |

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Reading Tables of Data | |

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Business Graphs | |

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Reading Bar Graphs | |

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Plotting Bar Graphs | |

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Reading Line Graphs | |

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Plotting Line Graphs | |

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Reading Pie Charts | |

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Constructing a Pie Chart | |

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Key Terms | |

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Self-Test | |

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The Electronic Calculator | |

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Metric System | |

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Answers for Students | |

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Index | |