1. Contents
2. Chapter 1: Problem Solving with Math
3. LU 1–1: Reading, Writing, and Rounding Numbers
4. LU 1–2: Performing Basic Math Functions with Whole Numbers
5. LU 1–3: Performing Basic Math Functions with Decimals
6. Chapter 2: Fractions
7. LU 2-1: Types of Fractions and Conversion Procedures
8. LU 2–2: Fraction and Decimal Conversions
9. LU 2–3: Basic Math Functions with Fractions
10. Chapter 3: Percents and Their Applications
11. LU 3–1: Conversions
12. LU 3–2: Application of Percents-Portion Formula
13. Video Case: Project Management at Six Flags, New Jersey
14. Chapter 4: Solving for the Unknown
15. LU 4–1: Solving Equations for the Unknown
16. LU 4–2: Solving Word Problems for the Unknown
17. LU 4–3: Ratios and Proportions
18. Chapter 5: Business Statistics
19. LU 5–1: Frequency Distributions and Graphs
20. LU 5–2: Mean, Median, and Mode
21. LU 5–3: Measures of Dispersion
22. Chapter 6: Banking and Budgeting
23. LU 6-1: The Checking Account
24. LU 6-2: Bank Statement and Reconciliation Process; Latest Trends in Mobile Banking
25. LU 6-3: The Budgeting Process
26. Chapter 7: Payroll and Income Tax
27. LU 7-1: Calculating Various Types of Employees’ Gross Pay
28. LU 7–2: Computing Payroll Deductions for Employees’ Pay; Employers’ Responsibilities
29. LU 7-3: Calculating Taxable Income and Tax Liability
30. Chapter 8: Sales, Excise, and Property Taxes
31. LU 8-1: Sales and Excise Taxes
32. LU 8-2: Property Tax
33. Video Case: EDP Renewables
34. Chapter 9: Risk Management
35. LU 9-1: Life Insurance
36. LU 9-2: Fire Insurance
37. LU 9-3: Auto Insurance
38. Chapter 10: Installment Buying and Revolving Charge Credit Cards
39. LU 10-1: Cost of Installment Buying
40. LU 10-2: Revolving Charge Credit Cards
41. Chapter 11: Discounts: Trade and Cash
42. LU 11-1: Trade Discounts—Single and Chain (Includes Discussion of Freight)
43. LU 11-2: Cash Discounts, Credit Terms, and Partial Payments
44. Video Case: Recycling at Subaru of Indiana Automotive
45. Chapter 12: Markups and Markdowns: Perishables and Breakeven Analysis
46. LU 12-1: Markups Based on Cost (100%)
47. LU 12-2: Markups Based on Selling Price (100%)
48. LU 12-3: Markdowns and Perishables
49. LU 12-4: Breakeven Analysis
50. Video Case: Noodles & Company
51. Chapter 13: How to Read, Analyze, and Interpret Financial Reports
52. LU 13–1: Balance Sheet—Report as of a Particular Date
53. LU 13–2: Income Statement—Report for a Specific Period of Time
54. LU 13–3: Trend and Ratio Analysis
55. Video Case: Buycostumes.com
56. Chapter 14: Depreciation
57. LU 14–1: Concept of Depreciation and the Straight-Line MethodCompanies
58. LU 14–2: Units-of-Production Method
59. LU 14–3: Declining-Balance Method
60. LU 14–4: Modified Accelerated Cost Recovery System (MACRS) with Introduction to ACRS (1986, 1989, 2010)
61. Chapter 15: Inventory and Overhead
62. LU 15-1: Assigning Costs to Ending Inventory-Specific Identification; Weighted Average; FIFO; LIFO
63. LU 15–2: Retail Method; Gross Profit Method; Inventory Turnover; Distribution of Overhead
64. Chapter 16: Simple Interest
65. LU 16-1: Calculation of Simple Interest and Maturity Value
66. LU 16-2: Finding Unknown in Simple Interest Formula This
67. LU 16-3: U.S. Rule-Making Partial Note Payments before Due Date
68. Chapter 17: Promissory Notes, Simple Discount Notes, and the Discount Process
69. LU 17–1: Structure of Promissory Notes; the Simple Discount Note
70. LU 17-2: Finding the Principal, Rate, and Time for a Simple Interest Note and a Simple Discount Note
71. LU 17–3: Discounting (Selling) an Interest-Bearing Note before Maturity
72. Chapter 18: The Cost of Home Ownership
73. LU 18–1: Types of Mortgages and the Monthly Mortgage Payment
74. LU 18–2: Amortization Schedule—Breaking Down the Monthly Payment
75. Chapter 19: Compound Interest and Present Value
76. LU 19–1: Compound Interest (Future Value)—The Big Picture
77. LU 19–2: Present Value—The Big Picture
78. Chapter 20: Annuities and Sinking Funds
79. LU 20–1: Annuities: Ordinary Annuity and Annuity Due (Find Future Value)
80. LU 20–2: Present Value of an Ordinary Annuity (Find Present Value)
81. LU 20–3: Sinking Funds (Find Periodic Payments)
82. Video Case: DHL Global Delivery
83. Cumulative Review: A Word Problem Approach
84. Chapter 21: Stocks, Bonds, and Mutual Funds
85. LU 21–1: Stocks
86. LU 21–2: Bonds
87. LU 21–3: Mutual Funds
88. LU 21–4: Distribution of Profits and Losses in a Partnership
89. Appendix A: Additional Homework by Learning Unit
90. Appendix B: Worked-Out Solutions to Extra Practice Quizzes and You Try It Problems
91. Appendix C: Check Figures
92. Appendix D: Calculator Basics and the Metric System
93. Glossary/Index
94. Key Formulas

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