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This proven 13th Edition text, presents an arithmetic-based, basic approach to business math. It emphasizes practical skill-building to prepare students for future careers in business through step-by-step development of concepts, numerous practice exercises throughout, and a focus on real-world application of techniques. The text advances from most basic to more complex business math topics. A brief version is also available.

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• Part 1 Fundamental Review
• 1 Fundamental Processes(p. 2)
• Addition(p. 4)
• Number Combinations(p. 4)
• Repeated Digits(p. 5)
• Adding from Left to Right (Columns of Two-Digit Numbers)(p. 5)
• Checking Addition(p. 6)
• Horizontal Addition(p. 6)
• Subtraction(p. 7)
• Checking Subtraction(p. 7)
• Horizontal Subtraction(p. 7)
• Subtraction by Changing Numbers(p. 8)
• Multiplication(p. 8)
• Checking Multiplication(p. 9)
• Multiplying Numbers Ending in Zero(p. 9)
• Multiplying When the Multiplier Contains Zero Not on the End(p. 10)
• Multiplying the Product of Two Factors(p. 10)
• Multiplying by 25(p. 11)
• Multiplying by 50(p. 11)
• Division(p. 11)
• Checking Division(p. 13)
• Dividing by 10(p. 13)
• Dividing by 100(p. 13)
• Dividing When the Divisor and Dividend End with Zeros(p. 13)
• Estimating(p. 14)
• Estimating When Multiplying(p. 14)
• Estimating When Dividing(p. 15)
• 2 Word Problems and Equations(p. 32)
• Mental Computations(p. 34)
• Solving Word Problems(p. 34)
• Solving Rate, Time, and Distance Problems(p. 36)
• Solving Simple Numeric Equations(p. 38)
• Numerical Relationships in a Series(p. 40)
• Making Quick Calculations by Rounding Numbers(p. 41)
• 3 Weights and Measures(p. 52)
• Converting Weights and Measures(p. 54)
• Performing Math Operations with U.S. Customary Units of Weight and Measure(p. 56)
• Adding Weights and Measures(p. 56)
• Subtracting Weights and Measures(p. 57)
• Multiplying Weights and Measures(p. 57)
• Dividing Weights and Measures(p. 58)
• Business Applications(p. 59)
• Part 2 Decimals, Fractions, and Percentages
• 4 Decimals(p. 70)
• Fractions Versus Decimal Numbers(p. 72)
• Decimal Numbers and Electronic Displays(p. 72)
• Reading Decimal Numbers(p. 73)
• Reading Long Decimal Numbers(p. 74)
• Rounding Decimal Numbers(p. 75)
• Rounding Up(p. 75)
• Whole Numbers, Decimal Numbers, and Arithmetic(p. 76)
• Adding Decimal Numbers(p. 76)
• Subtracting Decimal Numbers(p. 77)
• Multiplying Decimal Numbers(p. 78)
• Dividing Decimal Numbers(p. 79)
• Using Multipliers and Divisors That End with Zeros(p. 81)
• Approximating Products and Quotients(p. 82)
• 5 Fractions(p. 96)
• Vocabulary of Fractions(p. 98)
• Changing Improper Fractions and Mixed Numbers(p. 98)
• Changing Fractions to Lower and Higher Terms(p. 100)
• Adding Fractions and Mixed Numbers(p. 101)
• Subtracting Fractions and Mixed Numbers(p. 102)
• Borrowing 1(p. 102)
• Mutiplying Fractions, Mixed Numbers, and Whole Numbers(p. 104)
• Canceling Common Factors in Numerators and Denominators(p. 105)
• Dividing Fractions, Mixed Numbers, and Whole Numbers(p. 106)
• Decimal Equivalents of Fractions(p. 107)
• 6 Percents in Business(p. 116)
• Changing Fractions and Decimals to Percents(p. 118)
• Changing Percents to Decimals(p. 119)
• Finding Base, Rate, and Percentage(p. 120)
• Using Percents in Business(p. 122)
• Using Percents to Measure Increase and Decrease(p. 123)
• Using Percents to Allocate Overhead Expenses(p. 124)
• Part 3 Accounting Applications
• 7 Banking(p. 140)
• Using Deposit Slips and Bank Checks(p. 142)
• Maintaining Checkbooks and Check Registers(p. 144)
• Reconciling Bank Statements(p. 146)
• 8 Payroll Records(p. 160)
• Preparing a Payroll Register(p. 163)
• Computing Federal Income Tax Withholding Amounts(p. 164)
• Computing Social Security, Medicare, and Other Withholdings(p. 170)
• Completing an Employee's Earnings Record(p. 171)
• Computing an Employer's Quarterly Federal Tax Return(p. 172)
• Computing an Employer's Federal and State Unemployment Tax Liability(p. 174)
• 9 Federal Income Taxes(p. 186)
• Determining Taxable Income, Using Standard Form 1040(p. 188)
• Computing Taxable Income(p. 192)
• Determining Taxes Due, Using Standard Form 1040(p. 192)
• Tax Credits and Net Tax(p. 194)
• Determining Taxes for Businesses(p. 195)
• 10 Sales and Property Taxes(p. 206)
• Computing Sales Taxes(p. 208)
• Sales Tax as a Percent of Price(p. 208)
• Sales Tax as an Amount per Unit(p. 209)
• Excise Tax as an Amount per Unit(p. 209)
• Computing Assessed Valuations and Property Taxes(p. 210)
• Computing Tax Rates in Percents and Mills(p. 211)
• Percents(p. 211)
• Mills(p. 212)
• Computing Special Assessments, Prorations, and Exemptions(p. 213)
• Part 4 Percentage Applications
• 11 Commissions(p. 224)
• Calculating Sales Commissions and Gross Pay(p. 226)
• Calculating Graduated Sales Commissions(p. 227)
• Calculating Sales and Purchases for Principals(p. 229)
• 12 Discounts(p. 242)
• Calculating Single Trade Discounts(p. 244)
• Calculating a Series of Trade Discounts(p. 245)
• Complement Method Shortcut(p. 246)
• Calculating the Equivalent Single Discount Rate(p. 247)
• Calculating Cash Discounts for Fully Paid Invoices(p. 248)
• Returned Merchandise and Freight Charges(p. 249)
• Calculating Cash Discounts for Partially Paid Invoices(p. 251)
• 13 Markup(p. 262)
• Computing Markup Variables(p. 264)
• Computing Markup Based on Cost(p. 265)
• Computing Selling Price Directly from Cost(p. 265)
• Computing Cost from Selling Price(p. 266)
• Computing Markup Percent Based on Cost(p. 267)
• Computing Markup Based on Selling Price(p. 268)
• Computing Cost Directly(p. 268)
• Computing Selling Price from Cost(p. 269)
• Computing Markup Percent Based on Selling Price(p. 270)
• Part 5 Interest Applications
• 14 Simple Interest(p. 280)
• Computing Simple Interest(p. 282)
• Computing Ordinary Interest(p. 283)
• Computing Exact Interest(p. 284)
• Comparing Ordinary Interest and Exact Interest(p. 284)
• Use of Calculators(p. 285)
• Estimating Simple Interest(p. 286)
• Combinations of Time and Interest That Yield 1%(p. 286)
• Other Rates and Times(p. 286)
• Estimation of Exact Interest(p. 286)
• 15 Notes and Interest Variables(p. 298)
• Computing the Number of Interest Days of a Note(p. 300)
• Determining the Due Date of a Note(p. 301)
• Computing the Maturity Value of a Note(p. 303)
• Computing the Interest Variables(p. 304)
• Finding the Interest Amount, Principal, Rate, or Time(p. 304)
• 16 Borrowing By Business(p. 318)
• Borrowing Money to Take a Cash Discount(p. 320)
• Computing Interest with the Unpaid-Balance Method(p. 322)
• Analyzing Bank Discounts(p. 324)
• Discount Rate Versus Interest Rate(p. 325)
• Discounting Non-Interest-Bearing Notes(p. 325)
• Discounting Interest-Bearing Notes(p. 327)
• 17 Charges for Credit(p. 340)
• Converting Interest Rates(p. 342)
• Computing Simple Interest on a Monthly Basis(p. 343)
• Computing Finance Charges(p. 343)
• Computing Costs of Installment Purchases(p. 345)
• Computing Effective Rates(p. 347)
• Increasing the Effective Rate(p. 348)
• An Alternative Formula for Estimating the Effective Rate(p. 348)
• Amortizing a Loan(p. 350)
• Computing the Monthly Payment(p. 351)
• Loan Payment Schedule(p. 351)
• Part 6 Basic Business Applications
• 18 Business and Personal Insurance(p. 366)
• Computing Auto Insurance Costs(p. 368)
• Computing Low-Risk and High-Risk Rates(p. 369)
• Computing Short Rates(p. 370)
• Computing Coinsurance on Property Losses(p. 371)
• Computing Life Insurance Premiums(p. 373)
• Computing Cash Surrender and Loan Values(p. 375)
• Computing Medical Insurance Contributions and Reimbursements(p. 376)
• 19 Business Inventory and Turnover(p. 390)
• Accounting for Inventory(p. 392)
• Inventory Sheets(p. 392)
• Perpetual Inventory Systems(p. 392)
• Computing Inventory, Using the Average Cost, FIFO, and LIFO Methods(p. 394)
• The Average Cost Method(p. 394)
• The FIFO Method(p. 394)
• The LIFO Method(p. 395)
• Computing Inventory at the Lower of Cost or Market Value(p. 395)
• Estimating Inventory Value(p. 397)
• Computing Inventory Turnover(p. 398)
• 20 Business Depreciation(p. 414)
• Computing Depreciation with the Straight-Line Method(p. 416)
• Book Value(p. 417)
• Computing Depreciation with the Declining-Balance Method(p. 418)
• Computing Depreciation with the Sum-of-the-Years-Digits Method(p. 419)
• Computing Depreciation with the Modified Accelerated Cost Recovery System(p. 421)
• Computing Partial-Year Depreciation(p. 422)
• 21 Business Financial Statements(p. 436)
• Analyzing Balance Sheets(p. 438)
• Analyzing Income Statements(p. 440)
• Computing Business Operating Ratios(p. 443)
• Working Capital Ratio(p. 443)
• Acid Test Ratio(p. 444)
• Ratio of Accounts Receivable to Net Sales(p. 444)
• Inventory Turnover(p. 444)
• Relationship of Net Income to Net Sales(p. 445)
• Rate of Return on Investment(p. 445)
• Part 7 Corporate Applications
• 22 Corporate Stocks(p. 460)
• Computing the Costs and Proceeds of Stock Transactions(p. 462)
• Computing the Costs and Proceeds of Round and Odd Lots(p. 464)
• Computing the Rate of Yield and Gains or Losses(p. 465)
• The Rate of Yield(p. 465)
• Gain or Loss on Sale of Stock(p. 466)
• Computing Comparative Earning Potential(p. 467)
• 23 Corporate and Government Bonds(p. 484)
• Computing Gains and Losses on Corporate Bonds(p. 486)
• Computing Annual Interest on Corporate and Government Bonds(p. 487)
• Newspaper Information on Bonds(p. 488)
• Commissions for Buying and Selling Bonds(p. 489)
• Computing Accrued Interest on Bond Transactions(p. 490)
• Computing the Rate of Yield for Bonds(p. 491)
• Computing the Rate of Yield to Maturity(p. 492)
• 24 International Business(p. 502)
• Computing Currency Exchange Rates(p. 504)
• Computing the Effects of Exchange Rate Changes(p. 507)
• Computing Duties on Imports(p. 508)
• Converting Between U.S. Weights and Measures and Metric Weights and Measures(p. 510)
• Part 8 Advanced Applications
• 25 Compound Interest and Present Value(p. 524)
• Computing Future Values and Compound Interest(p. 526)
• Future Value Formula(p. 527)
• Various Compounding Periods(p. 527)
• Computing Present Values from Future Value Tables(p. 529)
• Computing Present Values and Compound Interest from Present Value Tables(p. 531)
• Present Value Formula(p. 531)
• Notes About the Future Value and Present Value Tables(p. 532)
• 26 Annuities(p. 552)
• Computing the Future Value of an Annuity(p. 554)
• Annuity Tables(p. 555)
• Finding Annuity Amount for Periods Other Than 1 Year(p. 556)
• Computing Regular Payments of an Annuity from the Future Value(p. 557)
• Sinking Funds(p. 557)
• Computing the Present Value of an Annuity(p. 558)
• Computing Regular Payments of an Annuity from the Present Value(p. 561)
• Computing the Payment to Amortize a Loan(p. 562)
• Creating a Loan Amortization Schedule(p. 563)
• 27 Business Statistics(p. 582)
• Statistical Averages: Computing the Mean(p. 584)
• Determining the Median(p. 585)
• Determining the Mode(p. 586)
• Constructing Frequency Tables(p. 586)
• Computing the Mean of Large Data Sets(p. 587)
• Charts and Graphs: Constructing Histograms(p. 588)
• Constructing Bar Graphs(p. 589)
• Comparative Bar Graph(p. 590)
• Component Bar Graph(p. 591)
• Constructing Line Graphs(p. 592)
• Constructing Pie Charts(p. 593)
• 28 Business Applications of Equations(p. 608)
• Solving Addition/Subtraction and Multiplication/Division Equations(p. 610)
• Two Basic Principles of Algebra(p. 611)
• Solving Complex Equations(p. 612)
• Order of Operations(p. 612)
• Solving Inventory Equations(p. 614)
• Solving Simple Interest Equations(p. 615)
• Solving Total Cost Equations(p. 616)
• 29 Business Math in Computer Operations(p. 628)
• Solving Simple Problems Using the Binary Number System(p. 630)
• Computing Computer Memory and Storage Capacity(p. 633)
• Computing Computer Modem Communication Speeds(p. 635)
• 30 Math in Employment Tests(p. 646)
• Solving Rate, Time, and Distance Problems(p. 648)
• Solving Proportion Problems(p. 649)
• Solving Time and Work Problems(p. 651)
• Solving Weight and Measure Problems(p. 652)
• Solving Percentage Problems(p. 654)
• Solving Relationship Problems(p. 656)
• Appendix A Assignment Answers to Odd-Numbered Problems(p. 673)
• Appendix B Solutions to Self-Check Review Problems(p. 683)
• Appendix C Solutions to Cyber-Connections(p. 689)
• Glossary(p. 691)
• Index(p. 699)
• Progress Report(p. 703)