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Business Mathematics, 9th Edition

By Nelda R. Roueche, Virginia Graves, Michael D. Tuttle

Published by Pearson

Published Date: Jul 28, 2004

Table of Contents


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.


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.


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.


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.


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.


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