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| Fundamental Review | |
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| Fundamental Processes | |
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| Addition | |
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| Number Combinations | |
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| Repeated Digits | |
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| Adding from Left to Right (Columns of Two-Digit Numbers) | |
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| Checking Addition | |
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| Horizontal Addition | |
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| Subtraction | |
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| Checking Subtraction | |
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| Horizontal Subtraction | |
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| Subtraction by Changing Numbers | |
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| Multiplication | |
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| Checking Multiplication | |
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| Multiplying Numbers Ending in Zero | |
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| Multiplying When the Multiplier Contains Zero Not on the End | |
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| Multiplying the Product of Two Factors | |
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| Multiplying by 25 | |
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| Multiplying by 50 | |
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| Division | |
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| Checking Division | |
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| Dividing by 10 | |
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| Dividing by 100 | |
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| Dividing When the Divisor and Dividend End with Zeros | |
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| Estimating | |
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| Estimating When Multiplying | |
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| Estimating When Dividing | |
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| Word Problems and Equations | |
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| Mental Computations | |
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| Solving Word Problems | |
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| Solving Rate, Time, and Distance Problems | |
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| Solving Simple Numeric Equations | |
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| Numerical Relationships in a Series | |
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| Making Quick Calculations by Rounding Numbers | |
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| Weights and Measures | |
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| Converting Weights and Measures | |
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| Performing Math Operations with U.S. Customary Units of Weight and Measure | |
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| Adding Weights and Measures | |
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| Subtracting Weights and Measures | |
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| Multiplying Weights and Measures | |
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| Dividing Weights and Measures | |
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| Business Applications | |
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| Decimals, Fractions, and Percentages | |
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| Decimals | |
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| Fractions Versus Decimal Numbers | |
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| Decimal Numbers and Electronic Displays | |
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| Reading Decimal Numbers | |
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| Reading Long Decimal Numbers | |
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| Rounding Decimal Numbers | |
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| Rounding Up | |
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| Whole Numbers, Decimal Numbers, and Arithmetic | |
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| Adding Decimal Numbers | |
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| Subtracting Decimal Numbers | |
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| Multiplying Decimal Numbers | |
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| Dividing Decimal Numbers | |
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| Using Multipliers and Divisors That End with Zeros | |
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| Approximating Products and Quotients | |
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| Fractions | |
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| Vocabulary of Fractions | |
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| Changing Improper Fractions and Mixed Numbers | |
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| Changing Fractions to Lower and Higher Terms | |
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| Adding Fractions and Mixed Numbers | |
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| Subtracting Fractions and Mixed Numbers | |
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| Borrowing 1 | |
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| Mutiplying Fractions, Mixed Numbers, and Whole Numbers | |
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| Canceling Common Factors in Numerators and Denominators | |
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| Dividing Fractions, Mixed Numbers, and Whole Numbers | |
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| Decimal Equivalents of Fractions | |
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| Percents in Business | |
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| Changing Fractions and Decimals to Percents | |
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| Changing Percents to Decimals | |
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| Finding Base, Rate, and Percentage | |
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| Using Percents in Business | |
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| Using Percents to Measure Increase and Decrease | |
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| Using Percents to Allocate Overhead Expenses | |
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| Accounting Applications | |
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| Banking | |
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| Using Deposit Slips and Bank Checks | |
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| Maintaining Checkbooks and Check Registers | |
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| Reconciling Bank Statements | |
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| Payroll Records | |
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| Preparing a Payroll Register | |
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| Computing Federal Income Tax Withholding Amounts | |
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| Computing Social Security, Medicare, and Other Withholdings | |
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| Completing an Employee's Earnings Record | |
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| Computing an Employer's Quarterly Federal Tax Return | |
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| Computing an Employer's Federal and State Unemployment Tax Liability | |
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| Federal Income Taxes | |
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| Determining Taxable Income, Using Standard Form 1040 | |
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| Computing Taxable Income | |
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| Determining Taxes Due, Using Standard Form 1040 | |
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| Tax Credits and Net Tax | |
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| Determining Taxes for Businesses | |
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| Sales and Property Taxes | |
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| Computing Sales Taxes | |
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| Sales Tax as a Percent of Price | |
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| Sales Tax as an Amount per Unit | |
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| Excise Tax as an Amount per Unit | |
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| Computing Assessed Valuations and Property Taxes | |
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| Computing Tax Rates in Percents and Mills | |
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| Percents | |
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| Mills | |
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| Computing Special Assessments, Prorations, and Exemptions | |
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| Percentage Applications | |
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| Commissions | |
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| Calculating Sales Commissions and Gross Pay | |
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| Calculating Graduated Sales Commissions | |
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| Calculating Sales and Purchases for Principals | |
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| Discounts | |
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| Calculating Single Trade Discounts | |
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| Calculating a Series of Trade Discounts | |
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| Complement Method Shortcut | |
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| Calculating the Equivalent Single Discount Rate | |
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| Calculating Cash Discounts for Fully Paid Invoices | |
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| Returned Merchandise and Freight Charges | |
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| Calculating Cash Discounts for Partially Paid Invoices | |
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| Markup | |
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| Computing Markup Variables | |
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| Computing Markup Based on Cost | |
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| Computing Selling Price Directly from Cost | |
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| Computing Cost from Selling Price | |
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| Computing Markup Percent Based on Cost | |
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| Computing Markup Based on Selling Price | |
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| Computing Cost Directly | |
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| Computing Selling Price from Cost | |
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| Computing Markup Percent Based on Selling Price | |
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| Interest Applications | |
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| Simple Interest | |
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| Computing Simple Interest | |
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| Computing Ordinary Interest | |
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| Computing Exact Interest | |
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| Comparing Ordinary Interest and Exact Interest | |
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| Use of Calculators | |
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| Estimating Simple Interest | |
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| Combinations of Time and Interest That Yield 1% | |
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| Other Rates and Times | |
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| Estimation of Exact Interest | |
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| Notes and Interest Variables | |
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| Computing the Number of Interest Days of a Note | |
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| Determining the Due Date of a Note | |
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| Computing the Maturity Value of a Note | |
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| Computing the Interest Variables | |
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| Finding the Interest Amount, Principal, Rate, or Time | |
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| Borrowing By Business | |
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| Borrowing Money to Take a Cash Discount | |
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| Computing Interest with the Unpaid-Balance Method | |
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| Analyzing Bank Discounts | |
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| Discount Rate Versus Interest Rate | |
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| Discounting Non-Interest-Bearing Notes | |
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| Discounting Interest-Bearing Notes | |
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| Charges for Credit | |
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| Converting Interest Rates | |
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| Computing Simple Interest on a Monthly Basis | |
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| Computing Finance Charges | |
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| Computing Costs of Installment Purchases | |
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| Computing Effective Rates | |
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| Increasing the Effective Rate | |
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| An Alternative Formula for Estimating the Effective Rate | |
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| Amortizing a Loan | |
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| Computing the Monthly Payment | |
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| Loan Payment Schedule | |
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| Basic Business Applications | |
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| Business and Personal Insurance | |
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| Computing Auto Insurance Costs | |
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| Computing Low-Risk and High-Risk Rates | |
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| Computing Short Rates | |
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| Computing Coinsurance on Property Losses | |
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| Computing Life Insurance Premiums | |
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| Computing Cash Surrender and Loan Values | |
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| Computing Medical Insurance Contributions and Reimbursements | |
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| Business Inventory and Turnover | |
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| Accounting for Inventory | |
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| Inventory Sheets | |
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| Perpetual Inventory Systems | |
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| Computing Inventory, Using the Average Cost, FIFO, and LIFO Methods | |
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| The Average Cost Method | |
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| The FIFO Method | |
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| The LIFO Method | |
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| Computing Inventory at the Lower of Cost or Market Value | |
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| Estimating Inventory Value | |
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| Computing Inventory Turnover | |
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| Business Depreciation | |
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| Computing Depreciation with the Straight-Line Method | |
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| Book Value | |
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| Computing Depreciation with the Declining-Balance Method | |
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| Computing Depreciation with the Sum-of-the-Years-Digits Method | |
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| Computing Depreciation with the Modified Accelerated Cost Recovery System | |
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| Computing Partial-Year Depreciation | |
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| Business Financial Statements | |
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| Analyzing Balance Sheets | |
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| Analyzing Income Statements | |
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| Computing Business Operating Ratios | |
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| Working Capital Ratio | |
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| Acid Test Ratio | |
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| Ratio of Accounts Receivable to Net Sales | |
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| Inventory Turnover | |
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| Relationship of Net Income to Net Sales | |
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| Rate of Return on Investment | |
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| Corporate Applications | |
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| Corporate Stocks | |
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| Computing the Costs and Proceeds of Stock Transactions | |
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| Computing the Costs and Proceeds of Round and Odd Lots | |
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| Computing the Rate of Yield and Gains or Losses | |
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| The Rate of Yield | |
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| Gain or Loss on Sale of Stock | |
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| Computing Comparative Earning Potential | |
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| Corporate and Government Bonds | |
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| Computing Gains and Losses on Corporate Bonds | |
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| Computing Annual Interest on Corporate and Government Bonds | |
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| Newspaper Information on Bonds | |
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| Commissions for Buying and Selling Bonds | |
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| Computing Accrued Interest on Bond Transactions | |
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| Computing the Rate of Yield for Bonds | |
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| Computing the Rate of Yield to Maturity | |
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| International Business | |
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| Computing Currency Exchange Rates | |
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| Computing the Effects of Exchange Rate Changes | |
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| Computing Duties on Imports | |
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| Converting Between U.S. Weights and Measures and Metric Weights and Measures | |
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| Advanced Applications | |
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| Compound Interest and Present Value | |
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| Computing Future Values and Compound Interest | |
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| Future Value Formula | |
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| Various Compounding Periods | |
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| Computing Present Values from Future Value Tables | |
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| Computing Present Values and Compound Interest from Present Value Tables | |
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| Present Value Formula | |
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| Notes About the Future Value and Present Value Tables | |
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| Annuities | |
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| Computing the Future Value of an Annuity | |
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| Annuity Tables | |
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| Finding Annuity Amount for Periods Other Than 1 Year | |
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| Computing Regular Payments of an Annuity from the Future Value | |
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| Sinking Funds | |
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| Computing the Present Value of an Annuity | |
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| Computing Regular Payments of an Annuity from the Present Value | |
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| Computing the Payment to Amortize a Loan | |
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| Creating a Loan Amortization Schedule | |
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| Business Statistics | |
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| Statistical Averages: Computing the Mean | |
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| Determining the Median | |
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| Determining the Mode | |
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| Constructing Frequency Tables | |
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| Computing the Mean of Large Data Sets | |
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| Charts and Graphs: Constructing Histograms | |
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| Constructing Bar Graphs | |
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| Comparative Bar Graph | |
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| Component Bar Graph | |
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| Constructing Line Graphs | |
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| Constructing Pie Charts | |
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| Business Applications of Equations | |
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| Solving Addition/Subtraction and Multiplication/Division Equations | |
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| Two Basic Principles of Algebra | |
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| Solving Complex Equations | |
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| Order of Operations | |
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| Solving Inventory Equations | |
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| Solving Simple Interest Equations | |
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| Solving Total Cost Equations | |
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| Business Math in Computer Operations | |
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| Solving Simple Problems Using the Binary Number System | |
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| Computing Computer Memory and Storage Capacity | |
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| Computing Computer Modem Communication Speeds | |
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| Math in Employment Tests | |
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| Solving Rate, Time, and Distance Problems | |
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| Solving Proportion Problems | |
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| Solving Time and Work Problems | |
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| Solving Weight and Measure Problems | |
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| Solving Percentage Problems | |
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| Solving Relationship Problems | |
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| Assignment Answers to Odd-Numbered Problems | |
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| Solutions to Self-Check Review Problems | |
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| Solutions to Cyber-Connections | |
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| Glossary | |
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| Index | |
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| Progress Report | |