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| To the Instructor | |
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| To the Student | |
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| Working with Whole Numbers | |
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| Objectives | |
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| Sport-A-Merica | |
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| Reading and Writing Whole Numbers | |
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| Rounding Off | |
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| Rounding Rules | |
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| Addition | |
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| Horizontal Addition | |
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| Subtraction | |
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| Checking Addition Answers by Subtraction | |
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| Checking Subtraction Answers by Addition | |
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| Multiplication | |
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| Multiplying by 10, 100, 1,000, etc. | |
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| Division | |
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| Long Division | |
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| Dividing by 10, 100, 1,000, etc. | |
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| Checking Answers | |
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| Assignment | |
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| Mastery Test | |
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| Working with Fractions | |
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| Objectives | |
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| Sport-A-Merica | |
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| Description and Types | |
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| Interchanging Fraction Types | |
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| Reducing Fractions | |
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| Trial-and-Error Approach | |
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| Addition and Subtraction | |
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| Common Denominator | |
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| Product Approach | |
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| Mixed Numbers | |
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| Multiplication and Division | |
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| Common Fractions | |
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| Division | |
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| Mixed Numbers | |
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| Increases and Decreases | |
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| Ratios | |
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| Assignment | |
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| Mastery Test | |
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| Working with Decimal Numbers | |
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| Objectives | |
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| Sport-A-Merica | |
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| Reading and Writing Decimal Numbers | |
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| Rounding Off | |
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| Addition | |
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| Subtraction | |
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| Multiplication | |
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| Division | |
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| Changing Fractions to Decimal Numbers | |
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| Assignment | |
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| Mastery Test | |
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| Banking Records | |
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| Objectives | |
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| Sport-A-Merica | |
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| Deposits and Payments | |
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| Types of Endorsements | |
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| Reconciliation of a Bank Statement | |
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| Assignment | |
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| Mastery Test | |
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| Payroll | |
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| Objectives | |
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| Sport-A-Merica | |
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| Determining Gross Earnings | |
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| Overtime | |
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| Commission Formula | |
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| Determining Net Pay | |
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| Mandatory Deductions | |
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| Federal Income Tax | |
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| Social Security Tax | |
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| Medicare Tax | |
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| State and Local Income Taxes | |
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| Voluntary Deductions | |
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| Employer's Payroll Taxes | |
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| Assignment | |
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| Mastery Test | |
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| Business Measurements | |
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| Objectives | |
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| Sport-A-Merica | |
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| Linear Measure | |
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| Surface Measure | |
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| Volume Measure | |
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| The Metric System | |
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| Factors | |
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| Exchange Rates | |
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| Assignment | |
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| Mastery Test | |
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| Percent | |
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| Objectives | |
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| Sport-A-Merica | |
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| What Percent Means | |
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| Percent to a Fraction | |
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| Percent to a Decimal | |
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| Decimal to a Fraction | |
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| Decimal to a Percent | |
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| Fractional Percent | |
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| Percent Problems | |
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| The Formulas | |
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| The Model | |
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| Solving for the Unknown | |
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| Four-Step Process | |
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| Increases and Decreases | |
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| Assignment | |
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| Mastery Test | |
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| Insurance | |
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| Objectives | |
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| Sport-A-Merica | |
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| Property Insurance | |
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| Fire Insurance | |
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| Life Insurance | |
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| Term Life | |
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| Straight Life | |
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| Cash Surrender Value | |
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| Limited Pay Life | |
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| Endowment Life | |
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| Universal Life | |
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| Variable Life | |
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| Workers' Compensation Insurance | |
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| Assignment | |
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| Mastery Test | |
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| Simple Interest | |
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| Objectives | |
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| Sport-A-Merica | |
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| What Interest Means | |
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| The Calendar | |
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| The Formula: I = P [times] R [times] T | |
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| Other Interest Problems | |
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| Computing Principal | |
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| Computing Rate | |
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| Computing Time | |
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| Assignment | |
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| Mastery Test | |
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| Promissory Notes | |
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| Objectives | |
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| Sport-A-Merica | |
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| Legal Environment | |
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| Discounting | |
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| Computing Discount | |
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| Computing Proceeds | |
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| Assignment | |
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| Mastery Test | |
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| Installment Loans | |
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| Objectives | |
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| Sport-A-Merica | |
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| Credit Purchases | |
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| Determining the Payment Amount | |
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| Estimating the Total Interest on an Installment Contract | |
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| Use of Payment Tables | |
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| Computing the Principal Balance | |
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| Home Mortgages | |
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| Maximum Monthly Cost | |
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| Advantages | |
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| Buying | |
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| Renting | |
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| Effect of Interest Rate Difference | |
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| Effect of Term Difference | |
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| Fixed Rate | |
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| Variable Rate | |
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| Fixed Payment Amount | |
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| Variable Payment Amount | |
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| Balloon Payment | |
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| Home Equity Loan | |
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| Points | |
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| Closing Costs | |
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| Escrow Account | |
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| Early Payoff Penalties | |
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| Rule of 78s | |
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| Computer Applications | |
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| Assignment | |
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| Mastery Test | |
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| Consumer Credit | |
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| Objectives | |
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| Sport-A-Merica | |
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| Credit Cards | |
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| Store Card | |
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| Gasoline Card | |
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| Bank Card | |
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| Travel or Entertainment Card | |
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| Annual Percentage Rate (APR) | |
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| Credit Card Deposits | |
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| Assignment | |
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| Mastery Test | |
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| Compound Interest and Present Value | |
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| Objectives | |
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| Sport-A-Merica | |
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| Compound Interest | |
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| Savings Accounts | |
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| Use of Tables | |
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| Present Value | |
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| Annuities | |
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| Ordinary Annuity | |
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| Growth of an Annuity | |
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| Annuity Due | |
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| Sinking Funds | |
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| Assignment | |
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| Mastery Test | |
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| Discounts | |
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| Objectives | |
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| Sport-A-Merica | |
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| Trade Discounts | |
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| Finding the Selling Price | |
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| Direct Method | |
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| Cash Discounts | |
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| Finding the Net Price | |
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| End of Month (E.O.M.) | |
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| Receipt of Goods (R.O.G.) | |
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| Combination of Cash and Trade Discounts | |
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| Transportation Charges | |
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| F.O.B. | |
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| F.O.B. Destination | |
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| F.O.B. Shipping Point | |
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| C.O.D. | |
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| Assignment | |
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| Mastery Test | |
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| Markup | |
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| Objectives | |
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| Sport-A-Merica | |
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| Markup on Cost | |
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| Markup on Sales | |
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| Finding Cost, Sales, Markup, or Markdown | |
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| Markdown or Loss | |
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| Conversion of Markup Rate | |
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| Catalog Pricing | |
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| Additional Trade Discounts | |
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| Assignment | |
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| Mastery Test | |
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| Inventory and Turnover | |
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| Objectives | |
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| Sport-A-Merica | |
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| Inventory Methods | |
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| Inventory Valuation | |
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| L.I.F.O. | |
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| F.I.F.O. | |
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| Average Cost | |
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| Retail Inventory Estimating Method | |
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| Specific Identification Method | |
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| Turnover | |
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| Assignment | |
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| Mastery Test | |
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| Depreciation | |
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| Objectives | |
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| Sport-A-Merica | |
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| Straight-Line Method | |
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| Depreciation Schedule | |
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| Units-of-Production Method | |
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| Sum-of-Years'-Digits (S.O.Y.D.) Method | |
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| Declining-Balance Method | |
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| Modified Accelerated Cost Recovery System (M.A.C.R.S.) Method | |
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| Property Categories | |
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| Depletion | |
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| Partial Year | |
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| Assignment | |
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| Mastery Test | |
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| Taxes | |
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| Objectives | |
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| Sport-A-Merica | |
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| Property Taxes | |
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| Tax Amount | |
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| Determining the Tax Rate | |
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| Customs Duty | |
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| Ad Valorem Duty | |
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| Specific Duty | |
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| Compound Rate | |
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| Federal Income Tax | |
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| Dependents | |
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| Deductions | |
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| Determining the Tax | |
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| Sales Tax | |
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| Assignment | |
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| Mastery Test | |
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| Investments | |
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| Objectives | |
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| Sport-A-Merica | |
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| Risk, Liquidity, and Cost of Investment | |
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| Rate of Return | |
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| The Effect of Inflation | |
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| Stocks | |
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| Common Stock | |
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| Preferred Stock | |
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| Dividends | |
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| Participating | |
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| Cumulative | |
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| Bonds | |
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| Commercial Bonds | |
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| Government and Municipal Bonds | |
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| Assignment | |
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| Mastery Test | |
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| Financial Statement Analysis | |
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| Objectives | |
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| Sport-A-Merica | |
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| Balance Sheet | |
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| Income Statement | |
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| Service Firm | |
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| Merchandising Firm | |
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| Ratios | |
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| Current Ratio | |
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| Acid-Test Ratio | |
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| Net Income to Net Sales Ratio | |
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| Accounts Receivable to Net Sales Ratio | |
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| Accounts Payable to Net Purchases Ratio | |
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| Assignment | |
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| Mastery Test | |
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| Statistics | |
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| Objectives | |
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| Sport-A-Merica | |
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| Finding the Mean | |
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| Finding the Median | |
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| Finding the Mode | |
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| Finding the Range | |
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| Assignment | |
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| Mastery Test | |
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| Charts and Graphs | |
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| Objectives | |
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| Sport-A-Merica | |
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| Circle Graph | |
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| Bar Graph | |
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| Line Graph | |
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| Assignment | |
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| Mastery Test | |
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| Review | |
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| Calculator Selection and Operation | |
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| Selection | |
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| Operation | |
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| Memory | |
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| Math Shortcuts | |
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| Interest-Time Shortcuts | |
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| Aliquot Parts | |
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| Math of Computers | |
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| Employment Math Test | |
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| Arithmetic Progression | |
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| A Sample Employment Math Test | |
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| Reading Market Quotations | |
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| Glossary | |
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| Answers to the Student Edition | |
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| Index | |
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| Record of Performance on Mastery Tests | |