CHAPTER 1 Whole Numbers: How to Dissect and Solve Word Problems
1 Reading, Writing, and Rounding Whole Numbers
2 Adding and Subtracting Whole Numbers
3 Multiplying and Dividing Whole Numbers
CHAPTER 2 Fractions
1 Types of Fractions and Conversion Procedures
2 Adding and Subtracting Fractions
3 Multiplying and Dividing Fractions
CHAPTER 3 Decimals
1 Rounding Decimals; Fraction and Decimal Conversions
2 Adding, Subtracting, Multiplying, and Dividing Decimals
Cumulative Review: A Word Problem Approach—Chapters 1–3
CHAPTER 4 Banking
1 The Checking Account
2 Bank Statement and Reconciliation Process; Latest Trends in Mobile Banking
CHAPTER 5 Solving for the Unknown: A How-to Approach for Solving Equations
1 Solving Equations for the Unknown
2 Solving Word Problems for the Unknown
CHAPTER 6 Percents and Their Applications
1 Conversions
2 Application of Percents—Portion Formula
CHAPTER 7 Discounts: Trade and Cash
1 Trade Discounts—Single and Chain (Includes Discussion of Freight)
2 Cash Discounts, Credit Terms, and Partial Payments
CHAPTER 8 Markups and Markdowns: Perishables and Breakeven Analysis
1 Markups Based on Cost (100%)
2 Markups Based on Selling Price (100%)
3 Markdowns and Perishables
4 Breakeven Analysis
Cumulative Review: A Word Problem Approach—Chapters 6–8
CHAPTER 9 Payroll
1 Calculating Various Types of Employees’ Gross Pay
2 Computing Payroll Deductions for Employees’ Pay; Employers’ Responsibilities
CHAPTER 10 Simple Interest
1 Calculation of Simple Interest and Maturity Value
2 Finding Unknown in Simple Interest Formula
3 U.S. Rule—Making Partial Note Payments before Due Date
CHAPTER 11 Promissory Notes, Simple Discount Notes, and the Discount Process
1 Structure of Promissory Notes; the Simple Discount Note
2 Discounting an Interest-Bearing Note before Maturity
CHAPTER 12 Compound Interest and Present Value
1 Compound Interest (Future Value)—The Big Picture
2 Present Value—The Big Picture
CHAPTER 13 Annuities and Sinking Funds
1 Annuities: Ordinary Annuity and Annuity Due (Find Future Value)
2 Present Value of an Ordinary Annuity (Find Present Value)
3 Sinking Funds (Find Periodic Payments)
Cumulative Review: A Word Problem Approach—Chapters 10–13
Time-Value Relationship Appendix
CHAPTER 14 Installment Buying
1 Cost of Installment Buying
2 Revolving Charge Credit Cards
CHAPTER 15 The Cost of Home Ownership
1 Types of Mortgages and the Monthly Mortgage Payment
2 Amortization Schedule—Breaking Down the Monthly Payment
CHAPTER 16 How to Read, Analyze, and Interpret Financial Reports
1 Balance Sheet—Report as of a Particular Date
2 Income Statement—Report for a Specific Period of Time
3 Trend and Ratio Analysis
CHAPTER 17 Depreciation
1 Concept of Depreciation and the Straight-Line Method
2 Units-of-Production Method
3 Declining-Balance Method
4 Modified Accelerated Cost Recovery System (MACRS) with Introduction to ACRS (1986, 1989, 2010, 2017)
CHAPTER 18 Inventory and Overhead
1 Assigning Costs to Ending Inventory—Specific Identification; Weighted Average; FIFO; LIFO
2 Retail Method; Gross Profit Method; Inventory Turnover; Distribution of Overhead
CHAPTER 19 Sales, Excise, and Property Taxes
1 Sales and Excise Taxes
2 Property Tax
CHAPTER 20 Life, Fire, and Auto Insurance
1 Life Insurance
2 Fire Insurance
3 Auto Insurance
CHAPTER 21 Stocks, Bonds, and Mutual Funds
1 Stocks
2 Bonds
3 Mutual Funds
CHAPTER 22 Business Statistics
1 Mean, Median, and Mode
2 Frequency Distributions and Graphs
3 Measures of Dispersion (Optional)
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