## Table of Contents

**I. BASICS.**

**1. Review of Operations.**

Arithmetic Techniques. Using a Calculator.

**2. Using Equations.**

Basic Equations. Written Problems. Ratio and Proportion.

**3. Review of Percent.**

Basic Percent. Percent Equation Forms. Word Problems Using Percents.

**II. ACCOUNTING MATHEMATICS.**

**4. Basic Statistics and Graphs.**

Averages. Averages (Grouped Data). Standard Deviation. Index Numbers. Graphs.

**5. Taxes.**

Sales Tax. Property Tax.

**6. Insurance.**

Business Insurance. Motor Vehicle Insurance. Life Insurance.

**7. Checkbook and Cash Records.**

Checkbook Records. Cash Records.

**8. Wages and Payrolls.**

Computing Wages—Salary. Computing Wages—Commission. Computing Wages—Hourly Rate Basis. Computing Wages—Production Basis. Net Weekly Payrolls. Quarterly Earnings Report and Returns.

**9. Depreciation and Overhead.**

Depreciation. Partial-Year Depreciation. Overhead.

**10. Financial Statements and Ratios.**

Income Statement. Balance Sheet. Inventory Turnover. Inventory Valuation.

**11. Distribution of Profit and Loss.**

Distribution of Profits in a Corporation. Distribution of Profits in a Partnership.

**III. RETAIL MATHEMATICS.**

**12. Commercial Discounts.**

Trade Discounts. Cash Discounts.

**13. Markup.**

Markup Based on Cost. Markup Based on Selling Price. Marking Perishables.

**14. Markdown.**

Actual Selling Price. Markdown versus Loss.

**IV. MATHEMATICS OF FINANCE.**

**15. Simple Interest.**

Basic Simple Interest. Ordinary Time and Exact Time. Ordinary Interest and Exact Interest. Simple Interest Notes. Present Value.

**16. Bank Discount.**

Simple Discount Notes. Maturity Values (and Rediscounting Notes). Discounting Notes to Take Advantage of Cash Discount. Summary of Simple Interest and Simple Discount.

**17. Multiple Payment Plans.**

United States Rule. Installment Plans: Open End. Installment Plans: Set Payments. Installment Plan Prepayments.

**18. Compound Interest.**

Compound Interest (by Computation). Compound Amount (Using Tables). Interest Compounded Daily. Present Value (at Compound Interest).

**19. Annuities, Sinking Funds and Amoritization.**

Amount of an Annuity. Present Value of an Annuity. Sinking Funds and Bonds. Amortization. Review.

**APPENDICES.**

**A. Arithmetic.**

Reading Numbers. Whole Numbers. Common Fractions. Decimal Fractions.

**B. Metric and Currency Conversions.**

Metric Conversion. Foreign Currency Conversion.

**Answers to Odd-Numbered Problems.**

**Index.**

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