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Contents
Table of Contents
Review of Whole Numbers and Integers
1-1 Place Value and Our Number System
1-2 Operations with Whole Numbers and Integers
Review of Fractions
2-1 Fractions
2-2 Adding and Subtracting Fractions
2-3 Multiplying and Dividing Fractions
Decimals
3-1 Decimals and the Place Value System
3-2 Operations with Decimals
3-3 Decimal and Fraction Conversions
Banking
4-1 Checking Account Transactions
4-2 Bank Statements
Equations
5-1 Equations
5-2 Using Equations to Solve Problems
5-3 Formulas
Percents
6-1 Percent Equivalents
6-2 Solving Percentage Problems
6-3 Increases and Decreases
Business Statistics
7-1 Graphs and Charts
7-2 Measures of Central Tendency
7-3 Measures of Dispersion
Trade and Cash Discounts
8-1 Single Trade Discounts
8-2 Trade Discount Series
8-3 Cash Discounts and Sales Terms
Markup and Markdown
9-1 Markup Based on Cost
9-2 Markup Based on Selling Price and Markup Comparisons
9-3 Markdown, Series of Markdowns, and Perishables
Payroll
10-1 Gross Pay
10-2 Payroll Deductions
10-3 The Employer's Payroll Taxes
Simple Interest and Simple Discount
11-1 The Simple Interest Formula
11-2 Ordinary and Exact Interest
11-3 Promissory Notes
Consumer Credit
12-1 Installment Loans and Closed-End Credit
12-2 Paying a Loan Before It Is Due: The Rule of 78
12-3 Open-End Credit
Compound Interest, Future Value, and Present Value
13-1 Compound Interest and Future Value
13-2 Present Value
Annuities and Sinking Funds
14-1 Future Value of an Annuity
14-2 Sinking Funds and Present Value of an Annuity
Building Wealth Through Investments
15-1 Stocks
15-2 Bonds
15-3 Mutual Funds
Mortgages
16-1 Mortgage Payments
16-2 Amortization Schedules and Qualifying Ratios
Depreciation
17-1 Depreciation Methods for Financial Statement Reporting
17-2 Depreciation Methods for IRS Reporting
Inventory
18-1 Inventory
18-2 Turnover and Overhead
Insurance
19-1 Life Insurance
19-2 Property Insurance
19-3 Motor Vehicle Insurance
Taxes
20-1 Sales Tax and Excise Tax
20-2 Property Tax
20-3 Income Taxes
Financial Statements
21-1 The Balance Sheet
21-2 Income Statements
21-3 Financial Statement Ratios
