PREFACE |
|
vii | (7) |
INTRODUCTION FOR STUDENTS |
|
xiv | (1) |
PRETEST IN BUSINESS MATHEMATICS |
|
xv | |
|
CHAPTER 1 WHOLE NUMBERS AND DECIMALS |
|
|
1 | (42) |
|
|
1 | (14) |
|
|
15 | (6) |
|
|
21 | (4) |
|
1.4 Addition and Subtraction of Decimals |
|
|
25 | (4) |
|
1.5 Multiplication and Division of Decimals |
|
|
29 | (7) |
|
Net Assets: Business on the Internet |
|
|
36 | (1) |
|
|
37 | (3) |
|
|
37 | (3) |
|
Summary Exercise: The Cost of Wedding Bells |
|
|
40 | (1) |
|
|
41 | (2) |
|
|
43 | (40) |
|
|
44 | (7) |
|
2.2 Addition and Subtraction of Fractions |
|
|
51 | (8) |
|
2.3 Addition and Subtraction of Mixed Numbers |
|
|
59 | (4) |
|
2.4 Multiplication and Division of Fractions |
|
|
63 | (10) |
|
Net Assets: Business on the Internet |
|
|
72 | (1) |
|
2.5 Converting Decimals to Fractions and Fractions to Decimals |
|
|
73 | (4) |
|
|
77 | (2) |
|
|
77 | (2) |
|
Summary Exercise: Fractions in Your Financial Future |
|
|
79 | (2) |
|
|
81 | (2) |
|
|
83 | (54) |
|
3.1 Writing Decimals and Fractions as Percents |
|
|
83 | (8) |
|
|
91 | (10) |
|
|
101 | (6) |
|
Supplementary Exercises on Base and Part |
|
|
105 | (2) |
|
|
107 | (10) |
|
Supplementary Exercises on Base, Rate, and Part |
|
|
113 | (4) |
|
3.5 Increase and Decrease Problems |
|
|
117 | (10) |
|
|
127 | (2) |
|
|
127 | (2) |
|
Summary Exercise: Mathematics for the Collector |
|
|
129 | (1) |
|
'Net Assets: Business on the Internet |
|
|
130 | (1) |
|
|
131 | (2) |
|
Cumulative Review: Chapter 1-3 |
|
|
133 | (4) |
|
|
137 | (32) |
|
4.1 Checking Accounts and Check Registers |
|
|
137 | (12) |
|
4.2 Checking Services and Credit-Card Transactions |
|
|
149 | (6) |
|
|
155 | (5) |
|
'Net Assets: Business on the Internet |
|
|
160 | (5) |
|
|
165 | (1) |
|
|
165 | (1) |
|
Summary Exercise: The Banking Activities of a Retailer |
|
|
166 | (1) |
|
|
167 | (2) |
|
|
169 | (46) |
|
5.1 Gross Earnings: Wages and Salaries |
|
|
169 | (14) |
|
5.2 Gross Earnings: Piecework and Commissions |
|
|
183 | (8) |
|
'Net Assets: Business on the Internet |
|
|
188 | (3) |
|
5.3 Social Security, Medicare, and Other Taxes |
|
|
191 | (6) |
|
5.4 Income Tax Withholding |
|
|
197 | (12) |
|
|
209 | (3) |
|
|
209 | (3) |
|
Summary Exercise: Payroll: Finding Your Take-Home Pay |
|
|
212 | (1) |
|
|
213 | (2) |
|
CHAPTER 6 MATHEMATICS OF BUYING |
|
|
215 | (40) |
|
6.1 Invoices and Trade Discounts |
|
|
215 | (12) |
|
6.2 Single Discount Equivalents |
|
|
227 | (4) |
|
6.3 Cash Discounts: Ordinary Dating Method |
|
|
231 | (8) |
|
6.4 Cash Discounts: Other Dating Methods |
|
|
239 | (5) |
|
'Net Assets: Business on the Internet |
|
|
244 | (5) |
|
|
249 | (3) |
|
|
249 | (3) |
|
Summary Exercise: The Retailer: Invoices, Trade Discounts, and Cash Discounts |
|
|
252 | (1) |
|
|
253 | (2) |
|
CHAPTER 7 MATHEMATICS OF SELLING |
|
|
255 | (46) |
|
|
255 | (10) |
|
7.2 Markup on Selling Price |
|
|
265 | (10) |
|
|
275 | (6) |
|
7.4 Turnover and Valuation of Inventory |
|
|
281 | (10) |
|
|
291 | (4) |
|
|
291 | (4) |
|
Summary Exercise: Markdown: Reducing Prices to Move Merchandise |
|
|
295 | (1) |
|
'Net Assets: Business on the Internet |
|
|
296 | (1) |
|
|
297 | (2) |
|
Cumulative Review: Chapters 4-7 |
|
|
299 | (2) |
|
CHAPTER 8 SIMPLE INTEREST |
|
|
301 | (50) |
|
8.1 Basics of Simple Interest |
|
|
302 | (11) |
|
8.2 Finding Principal, Rate, and Time |
|
|
313 | (8) |
|
8.3 Simple Discount Notes |
|
|
321 | (10) |
|
8.4 Discounting a Note Before Maturity |
|
|
331 | (8) |
|
Supplementary Exercises on Simple Interest and Simple Discount |
|
|
339 | (4) |
|
|
343 | (4) |
|
|
343 | (4) |
|
Summary Exercise: Banking in a Global World |
|
|
347 | (1) |
|
'Net Assets: Business on the Internet |
|
|
348 | (1) |
|
|
349 | (2) |
|
CHAPTER 9 COMPOUND INTEREST |
|
|
351 | (32) |
|
|
351 | (10) |
|
9.2 Savings Accounts and Inflation |
|
|
361 | (10) |
|
|
371 | (7) |
|
'Net Assets: Business on the Internet |
|
|
378 | (1) |
|
|
379 | (1) |
|
|
379 | (1) |
|
Summary Exercise: Valuing a Chain of McDonald's Restaurants |
|
|
380 | (1) |
|
|
381 | (2) |
|
CHAPTER 10 ANNUITIES, STOCKS, AND BONDS |
|
|
383 | (48) |
|
|
383 | (8) |
|
10.2 Present Value of an Annuity |
|
|
391 | (6) |
|
10.3 Sinking Funds (Finding Annuity Payments) |
|
|
397 | (8) |
|
|
405 | (10) |
|
'Net Assets: Business on the Internet |
|
|
414 | (1) |
|
|
415 | (6) |
|
|
421 | (3) |
|
|
421 | (3) |
|
Summary Exercise: Planning for Retirement |
|
|
424 | (1) |
|
|
425 | (2) |
|
Cumulative Review: Chapters 8-10 |
|
|
427 | (4) |
|
CHAPTER 11 BUSINESS AND CONSUMER LOANS |
|
|
431 | (56) |
|
11.1 Open-End Credit and Charge Cards |
|
|
432 | (11) |
|
|
443 | (10) |
|
11.3 Early Payoffs of Loans |
|
|
453 | (8) |
|
11.4 Personal Property Loans |
|
|
461 | (8) |
|
|
469 | (8) |
|
|
477 | (5) |
|
|
477 | (5) |
|
Summary Exercise: Consolidating Loans |
|
|
482 | (2) |
|
'Net Assets: Business on the Internet |
|
|
484 | (1) |
|
|
485 | (2) |
|
CHAPTER 12 TAXES AND INSURANCE |
|
|
487 | (48) |
|
|
487 | (6) |
|
|
493 | (12) |
|
|
505 | (8) |
|
12.4 Motor-Vehicle Insurance |
|
|
513 | (8) |
|
|
521 | (5) |
|
'Net Assets: Business on the Internet |
|
|
526 | (3) |
|
|
529 | (3) |
|
|
529 | (3) |
|
Summary Exercise: Financial Planning for Taxes and Insurance |
|
|
532 | (1) |
|
|
533 | (2) |
|
|
535 | (46) |
|
13.1 Depreciation: Straight-Line Method |
|
|
536 | (9) |
|
13.2 Depreciation: Declining-Balance Method |
|
|
545 | (6) |
|
13.3 Depreciation: Sum-of-the-Years'-Digits Method |
|
|
551 | (10) |
|
Supplementary Application Exercises on Depreciation |
|
|
557 | (4) |
|
13.4 Depreciation: Units-of-Production Method |
|
|
561 | (6) |
|
13.5 Depreciation: Modified Accelerated Cost Recovery System |
|
|
567 | (8) |
|
|
575 | (2) |
|
|
575 | (2) |
|
Summary Exercise: Comparing Depreciation Methods |
|
|
577 | (1) |
|
'Net Assets: Business on the Internet |
|
|
578 | (1) |
|
|
579 | (2) |
|
CHAPTER 14 FINCANCIAL STATEMENTS AND RATIOS |
|
|
581 | (36) |
|
14.1 The Income Statement |
|
|
581 | (8) |
|
14.2 Analyzing the Income Statement |
|
|
589 | (8) |
|
|
597 | (4) |
|
14.4 Analyzing the Balance Sheet |
|
|
601 | (8) |
|
|
609 | (3) |
|
|
609 | (3) |
|
Summary Exercise: Owning Your Own Small Business |
|
|
612 | (2) |
|
'Net Assets: Business on the Internet |
|
|
614 | (1) |
|
|
615 | (2) |
|
CHAPTER 15 BUSINESS STATISTICS |
|
|
617 | |
|
15.1 Frequency Distributions and Graphs |
|
|
617 | (12) |
|
15.2 Mean, Median, and Mode |
|
|
629 | (10) |
|
|
639 | (2) |
|
|
639 | (2) |
|
Summary Exercise: Watching the Growth of a Small Business |
|
|
641 | (1) |
|
'Net Assets: Business on the Internet |
|
|
642 | (1) |
|
|
643 | |
APPENDIX A EQUATIONS AND FORMULA REVIEW |
|
A-1 | |
A.1 Equations |
|
A-1 | (4) |
A.2 Business Applications of Equations |
|
A-5 | (4) |
A.3 Business Formulas |
|
A-9 | (3) |
A.4 Ratio and Proportion |
|
A-12 | |
APPENDIX B SCIENTIFIC CALCULATORS |
|
B-1 | |
APPENDIX C FINANCIAL CALCULATORS |
|
C-1 | |
ANSWERS TO SELECTED EXERCISES |
|
AN-1 | |
GLOSSARY |
|
G-1 | |
INDEX OF APPLICATIONS |
|
IA-1 | |
INDEX |
|
I-1 | |