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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 | |