| Part 1: Fundamental Review |
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2 | (3) |
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2 | (1) |
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3 | (1) |
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Adding from Left to Right |
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3 | (1) |
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4 | (1) |
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4 | (1) |
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5 | (1) |
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5 | (1) |
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5 | (1) |
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Subtraction by Changing Numbers |
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5 | (1) |
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6 | (3) |
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6 | (1) |
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Multiplying Numbers Ending in Zero |
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7 | (1) |
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Multiplying When the Multiplier Contains Zero Not on the End |
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7 | (1) |
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Multiplying the Product of Two Factors |
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8 | (1) |
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8 | (1) |
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8 | (1) |
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9 | (2) |
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10 | (1) |
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10 | (1) |
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10 | (1) |
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Dividing When Divisor and Dividend End with Zeros |
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10 | (1) |
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11 | (17) |
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Estimating When Multiplying |
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11 | (1) |
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12 | (16) |
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Word Problems and Equations |
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28 | (1) |
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28 | (2) |
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Solving Rate, Time, and Distance Problems |
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30 | (2) |
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Solving Simple Numeric Equations |
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32 | (1) |
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Numerical Relationships in a Series |
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33 | (1) |
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Making Quick Calculations by Rounding Numbers |
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34 | (10) |
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Converting Weights and Measurements |
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44 | (2) |
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Performing Mathematical Operations Using Standard U. S. Weights and Measurements |
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46 | (3) |
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Adding Weights and Measurements |
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46 | (1) |
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Subtracting Weights and Measurements |
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47 | (1) |
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Multiplication of Weights and Measurements |
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47 | (1) |
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Division of Weights and Measurements |
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48 | (1) |
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49 | (12) |
| Part 2 Decimals and Fractions |
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Decimals: Addition and Subtraction |
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Fractions versus Decimals |
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60 | (1) |
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Decimals and Electronic Displays |
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60 | (1) |
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61 | (1) |
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Reading Large Decimal Numbers Orally |
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61 | (1) |
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62 | (1) |
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Subtracting Decimal Numbers |
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63 | (1) |
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64 | (10) |
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64 | (10) |
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Decimals: Multiplication and Division |
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Multiplying Decimal Numbers |
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74 | (1) |
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Dividing a Decimal by a Whole Number |
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75 | (1) |
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Dividing a Decimal by Another Decimal Number |
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76 | (1) |
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Multiplying and Dividing by 10, 100, 1,000, etc. |
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77 | (1) |
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Approximating the Product and Quotient |
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78 | (2) |
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Changing Fractions into Decimals |
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80 | (10) |
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Fractions: Addition and Subtraction |
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Changing an Improper Fraction to a Mixed Number |
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90 | (1) |
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Changing a Mixed Number to an Improper Fraction |
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91 | (1) |
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Reducing Fractions to Lowest Terms |
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92 | (1) |
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Raising Fractions to Higher Terms |
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92 | (1) |
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Fractions on the New York Stock Exchange |
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93 | (1) |
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Adding Fractions or Mixed Numbers |
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94 | (2) |
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Subtracting Fractions or Mixed Numbers |
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96 | (10) |
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Fractions: Multiplication and Division |
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106 | (1) |
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106 | (1) |
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Multiplying a Whole Number and a Fraction |
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107 | (1) |
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Multiplying Mixed Numbers |
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108 | (2) |
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Spoken Language and Multiplication of Fractions |
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109 | (1) |
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110 | (10) |
| Part 3 Accounting Applications |
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Using Deposit Slips and Bank Checks |
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120 | (2) |
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Maintaining Checkbooks and Check Registers |
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122 | (1) |
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Reconciling Bank Statements |
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123 | (16) |
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Preparing a Payroll Register |
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139 | (1) |
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Computing Federal Income Tax Withholding Amounts |
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139 | (6) |
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Computing Social Security, Medicare, and Other Withholdings |
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145 | (1) |
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Completing an Employee's Earnings Record |
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146 | (1) |
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Computing an Employer's Quarterly Federal Tax Return |
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147 | (1) |
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Computing an Employer's Federal and State Unemployment Tax Liability |
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148 | (12) |
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Computing Taxable Income Using Standard Form 1940 |
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160 | (4) |
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Computation of Taxable Income |
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164 | (1) |
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Computing Taxes Due Using Standard Form 1040 |
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164 | (2) |
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Computing Taxes for Businesses |
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166 | (10) |
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176 | (1) |
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Sales Tax as a Percent of Price |
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176 | (1) |
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Sales Tax as an Amount per Unit |
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177 | (1) |
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Computing Assessed Valuations and Property Taxes |
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177 | (1) |
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Computing Tax Rates in Percents and Mills |
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178 | (1) |
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178 | (1) |
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179 | (1) |
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Computing Special Assessments, Prorations, and Exemptions |
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179 | (11) |
| Part 4 Percentage |
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Changing Fractions and Decimals to Percents |
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190 | (1) |
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Changing Percents to Decimals |
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191 | (1) |
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Finding Base, Rate, and Percentage |
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192 | (2) |
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Using Percents in Business |
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193 | (1) |
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Using Percents to Measure Increase and Decrease |
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194 | (1) |
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Using Percents to Allocate Overhead Expenses |
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195 | (15) |
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Calculating Sales Commissions and Gross Pay |
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210 | (1) |
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Calculating Graduated Sales Commissions |
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211 | (1) |
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Calculating Sales and Purchases for Principals |
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212 | (12) |
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Calculating Single Trade Discounts |
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224 | (1) |
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Calculating a Series of Trade Discounts |
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225 | (1) |
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Complement Method Shortcut |
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226 | (1) |
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Calculating the Equivalent Single Discount Rate |
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226 | (1) |
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Calculating Cash Discounts for Fully Paid Invoices |
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227 | (3) |
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Returned Merchandise and Freight Charges |
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229 | (1) |
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Calculating Cash Discounts for Partially Paid Invoices |
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230 | (1) |
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Computing Markup Variables |
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230 | (11) |
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Computing Markup Based on Cost |
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241 | (1) |
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Computing Selling Price Directly from Cost |
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241 | (1) |
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Computing Cost from Selling Price |
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242 | (1) |
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Computing Markup Percent Based on Cost |
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242 | (1) |
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Computing Markup Based on Selling Price |
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243 | (2) |
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244 | (1) |
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Computing Selling Price from Cost |
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244 | (1) |
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Computing Markup Percent Based on Selling Price |
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245 | (11) |
| Part 5 Credit and Interest |
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Computing Simple Interest |
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256 | (1) |
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Computing Ordinary Interest |
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257 | (1) |
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258 | (1) |
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Comparing Ordinary Interest and Exact Interest |
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258 | (1) |
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259 | (1) |
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Estimating Simple Interest |
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259 | (13) |
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Combinations of Time and Interest That Yield 1% |
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259 | (1) |
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260 | (1) |
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Estimation of Exact Interest |
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260 | (12) |
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Notes and Interest Variables |
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Calculating the Number of Interest Days of a Note |
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272 | (1) |
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Determining the Due Date of a Note |
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273 | (1) |
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Computing the Maturity Value of a Note |
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274 | (1) |
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Computing the Interest Variables |
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275 | (13) |
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Finding the Interest Amount, Principal, Rate, or Time |
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275 | (13) |
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Borrowing Money to Take a Cash Discount |
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288 | (1) |
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Computing Interest with the Unpaid-Balance Method |
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289 | (2) |
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291 | (2) |
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Discount Rate versus Interest Rate |
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292 | (1) |
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Discounting Non-Interest-Bearing Notes |
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293 | (1) |
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Discounting Interest-Bearing Notes |
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294 | (12) |
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Converting Interest Rates |
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306 | (1) |
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Computing Simple Interest on a Monthly Basis |
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306 | (1) |
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Computing Finance Charges |
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307 | (1) |
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Computing Costs of installment Purchases |
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308 | (2) |
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Computing Effective Rates |
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310 | (3) |
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Increasing the Effective Rate |
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310 | (1) |
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An Alternative Formula for Estimating the Effective Rate |
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311 | (2) |
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313 | (15) |
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Computing the Monthly Payment |
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313 | (1) |
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314 | (14) |
| Part 6 Basic Business Applications |
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Business and Personal Insurance |
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Computing Auto Insurance Costs |
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328 | (1) |
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Computing Low-Risk and High-Risk Rates |
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329 | (1) |
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330 | (1) |
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Computing Coinsurance on Property Losses |
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331 | (1) |
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Computing Life Insurance Premiums |
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332 | (2) |
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Computing Cash Surrender and Loan Values |
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334 | (1) |
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Computing Medical Insurance Contributions and Reimbursements |
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335 | (13) |
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Business Inventory and Turnover |
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348 | (1) |
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348 | (1) |
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Perpetual Inventory Systems |
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349 | (1) |
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Computing Inventory Using the Average Cost, FIFO, and LIFO Methods |
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349 | (2) |
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349 | (1) |
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350 | (1) |
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350 | (1) |
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Computing Inventory at the Lower of Cost or Market Value |
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351 | (1) |
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Estimating Inventory Value |
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352 | (1) |
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Computing Inventory Turnover |
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353 | (13) |
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Computing Depreciation with the Straight-Line Method |
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366 | (2) |
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367 | (1) |
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Computing Depreciation with the Declining-Balance Method |
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368 | (1) |
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Computing Depreciation with the Sum-of-the-Years-Digits Method |
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369 | (1) |
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Computing Depreciation with the Modified Accelerated Cost Recovery System |
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370 | (1) |
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Computing Partial-Year Depreciation |
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371 | (13) |
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Business Financial Statements |
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384 | (2) |
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Analyzing Income Statements |
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386 | (2) |
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Computing Business Operating Ratios |
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388 | (18) |
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389 | (1) |
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389 | (1) |
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Ratio of Accounts Receivable to Net Sales |
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389 | (1) |
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390 | (1) |
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Relationship of Net Income Sales to Net Sales |
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390 | (1) |
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Rate of Return on Investment |
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390 | (16) |
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Solving Rate, Time, and Distance Problems |
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406 | (1) |
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Solving Proportion Problems |
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407 | (2) |
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Solving Time and Work Problems |
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409 | (1) |
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Solving Measurement Problems |
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410 | (2) |
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Solving Percentage Problems |
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412 | (2) |
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Solving Relationship Problems |
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414 | (14) |
| Glossary |
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428 | (7) |
| Answers to Odd-Numbered Problems |
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435 | (7) |
| Index |
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442 | (4) |
| Progress Report |
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447 | |