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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 | |