cohtran_appliedmath

Business Mathematics

 


LECTURE    
1.1            WHOLE NUMBERS
 Objectives
1.      Define whole numbers .
2.      Round whole numbers .
3.      Add whole numbers .
4.      Round numbers to estimate an answer .
5.      Subtract whole numbers .
6.      Multiply whole numbers .
7.      Dividing whole numbers .
 
LECTURE    
1.2             APPLICATION PROBLEMS
 Objectives
1.      Find indicator words in application problems .
2.      Steps for solving application problems .
3.      Estimate the answers .
 
LECTURE  
 1.3         BASICS OF DECIMALS 
Objectives
1.      Read and write decimal numbers .
2.      Round decimal numbers.
 
LECTURE 
1.4     ADDITION AND SUBTRACTION OF DECIMALS  
Objectives
1.      Add decimals
2.      Subtract decimals
 
LECTURE  
 1.5 MULTIPLICATION AND DIVISION OF DECIMALS

Objectives
 1. Multiplication decimal
2.      Divide decimals
 
LECTURE 
2.1   BASICS OF FRACTIONS 
Objectives
1.      Recognize types of fractions .
2.      Convert mixed numbers to improper fractions .
3.      Convert improper fractions to mixed numbers .
4.      Rules for divisibility .
 
LECTURE  
2.2            ADDITION AND SUBTRACTION OF FRACTIONS
Objectives
1. Add and subtract like fractions .
2.  Add and subtract unlike fractions .
 
 
LECTURE 
2.3   ADDITION AND SUBTRACTION OF MIXED NUMBERS
Objectives
  1. Add mixed numbers
     
  2. Subtract mixed numbers .
 
 LECTURE    
2.4   MULTIPLICATION AND DIVISION OF FRACTIONS  
Objectives
  1. Multiply fractions .
     
  2. Divide fractions .
 
LECTURE 
 2.5 CONVERTING DECIMALS TO FRACTIONS AND FRACTIONS TO DECIMALS 
Objectives
  1. Convert decimals to fractions
     
  2. Convert fractions to decimals .
 
LECTURE   
3.1     WRITING DECIMALS AND FRACTIONS AS PERCENTS .
Objectives
 
1.      Write a decimal as a percent . 
2.      Write a fraction as a percent .
3.      Write a percent as a decimal .
4.      Write a percent as a fraction .
5.      Write a fractional percent as a decimal.
 
LECTURE  
3.2     FINDING PARTS 
Objectives
1.      Know the three components of a percent problem . 
2.      Learn the basic percent formula .
3.      Solve for Part .
4.      Recognize the terms associated with Base , Rate and Part .
5.      Calculate sales tax .
6.      Learn to standardize the format of percent problem .
 
LECTURE :
 3.3    FINDING BASES .
Objectives
  1. Solve for base of a percent problem .
  1. Find the amount of sales .
  1. Find the amount of investment .
 
LECTURE :
 3.4   FINDING RATES .
Objectives
  1. Solve for rate of a percent problem . 
  1. Find the rate of return .
  1. Solve for the percent remaining .
  1. Find the the percent of change .
 
LECTURE 
3.5   INCREASE AND DECREASE PROBLEMS  .

Objectives
  1. Learn to identify an increase or a decrease problem .
  1. Use the basic percent formula to solve for base in the increase problems .
  1. Use the basic percent formula to solve for base in the decrease problems .
 
LECTURE  
4.1     CHECKING ACCOUNTS AND CHECK REGISTERS   .
 Objectives
1.      Identify the parts of a check .
2.      Know the types of checking accounts.
3.     Calculate the monthly service charges .
4.      Identify the parts of a deposit slip .
5.      Identify the parts of a check stub .
6.      Complete the parts of a check register .
 
LECTURE 
4.2    CHECKING SERVICES AND CREDIT-CARD   TRANSACTION .
Objectives
1. Identify bank services available to customer 

2. Understand  interest-paying checking plans  .

3. Determine deposits with credit-card transaction  .

4. Calculate the discount fee on credit card deposits .
 
 
LECTURE 
4.3     RECONCILIATION   .
Objectives
1. Know the important of reconciling a checking account ( can doi tai khoan ) .

2. Reconcile a bank statement ( ban ke khai ) with a checkbook  .

3. List the outstanding checks ( tai khoan chua thanh toan ) .

4. Find the adjusted bank balance ( dieu chinh ban quyet toan )or current balance .
 
 
LECTURE 
5.1      GROSS EARNINGS : WAGES AND SALARIES 
Objectives
1.      Understand the methods of calculating gross earnings for wages and salaries .
2.      Find overtime earnings for over 40 hours of work per week .
3.      Use the overtime premium method of calculating gross earnings .
4.      Find the overtime earnings for over 8 hours of work per day .
5.      Understand double time , shift differentials , and split-shift premiums
6.      Find the equivalent earnings for different pay periods .
7.      Find the overtime earnings for salaried employees .
 
 LECTURE 
5.2 GROSS EARNINGS : PIECEWORK AND COMMISSIONS .  
Objectives
  1. Find the gross earnings for piecework 
  2. Determine the gross earnings for differential piecework 
  3. Find the gross pay for piecework with a guaranteed hourly wage
     
  4. Calculate the overtime earnings for piecework
     
  5. Find the gross earnings using commission rate time sales
     
  6. Determine a commission using the variable commission rate
  7. Find the gross earnings with a salary plus commission .
 
 LECTURE 
5.3            SOCIAL SECURITY , MEDICARE , OTHER TAXES .
Objectives
 
1. Understand FICA .

2.  Find the maximum FICA tax paid .

3.  Find the FICA tax and Medicare tax .

4.  Find the FICA tax and Medicare tax paid by a self-employed person .

5.  Find State Disability Insurance deductions  (SDI) .
 
LECTURE 
5.4            INCOME TAX WITHHOLDING .
Objectives
1. Understand the Employee’s Withholding Allowance Certificate .

2. Find the Federal Withholding Tax using the wage bracket method .

3. Find the Federal Withholding Tax using the percentage method .

4. Find the State Withholding Tax using the State Income Tax rate .

5. Find the net pay when given gross wages , taxes and other deductions.

6. Find the quarterly amount owed to the Internal Revenue Service .
 
LECTURE
6.1       INVOICES AND TRADE DISCOUNTS
Objectives
1.      Complete an invoice .
2.      Common shipping terms .
3.      Invoice abbreviations .
4.      Calculate trade discounts .
5.      Series discounts .
6.      Equivalent of series discounts .
 
LECTURE
6.2   SINGLE DISCOUNT EQUIVALENTS
Objectives
1.    Express a series discount as an Equivalent Single Discount (ESD).
2.     Find the net cost by using ESD .
3.     Find the list price by using NCESD .
 
LECTURE
6.3    CASH DISCOUNTS .
Objectives  
1.  Calculate net cost after discounts .
2.  The ordinary dating method .
3. Determine whether cash discounts are earned .
4.  Calculating cash discounts by postdating .
 
LECTURE
6.4     CASH DISCOUNTS FROM OTHER METHODS
Objectives
1. Solve the cash discount problem with E.O.M dating .
2. Use R.O.G dating to solve the cash discount problem .
3. Use EX dating to solve the cash discount problem .
4. Determine credit given for partial payment of an invoice .
 
 
LECTURE  
 
7.1    MARKUP ON COSTS  
Objectives
 
1.       Terms used in selling .
2.       The markup basic formula .
3.       Calculate markup based on cost .
4.       Apply percent to the markup problems .
 
LECTURE  
 
7.2                 MARKUP ON SELLING PRICE  
 
Objectives
 
1.       Definition of Markup based on Selling price  .
2.       Solving Markup problems based on Selling price .
3.       Use Markup formula to solve Markup problems .
4.       Determine percent Markup on Cost and percent Markup on Selling price  .
5.       Convert percent Markup on one Base to another Base .
6.       Selling price for perishables .
 
 
LECTURE  
 
7.3               MARKDOWN 
Objectives
 
1.       Define the term Markdown .
2.       Calculate Markdown , reduced price , percent of Markdown .
3.       Define the terms associated with loss .
4.       Break-even and operating loss .
5.       Determine the amount of a gross loss or absolute loss .
 
 
LECTURE :
 
7.4   TURNOVER AND VALUATION OF INVENTORY  
Objectives
1.       Determine average inventory .
2.       Calculate stock turnover .
3.       Use uniform product codes .
4.       Use the weighted-average method .
5.       Use the FIFO method .
6.       Use the LIFO method .
7.       Use the retail method .
 
CHAPTER 8
LECTURE

8.1          BASIC CONCEPTS OF SIMPLE INTEREST
Objectives
 
1.       Find simple interest .
2.       Calculate maturity value .
3.       Find the number of days from one date to another by counting days .
4.       Find the number of days from one date to another by using Maple.
5.       Find exact and ordinary interest .
6.       Basic terms used with notes .
7.       Find the due date of a note .
 
LECTURE 
 
8.2 FINDING PRINCIPAL , RATE , AND TIME .
Objectives
1.       Find the principal .
2.       Find the rate .
3.       Find the time                
 
LECTURE 
8.3 SIMPLE DISCOUNT NOTES .
Objectives
 
1.       Define the basic terms used with simple discount notes .
2.       Find the bank discount and proceeds .
3.       Find the face value .
4.       Effective interest rate .
5.       Apply discount rate to U.S. Treasury bills .
 
 
LECTURE 
 
8.4 DISCOUNTING A NOTE BEFORE MATURITY .  
Objectives
 
1.       Understand the concept of discounting a note .
2.       Find the proceeds when discounting simple interest notes .
3.       Find the proceeds when discounting simple discount notes .
 
CHAPTER 9
 
LECTURE
 
 
9.1 COMPOUND INTEREST
 
Objectives
 
1.       Use the formula I = PRT to calculate compound interest .
2.       Identify interest rate per compounding period and number of compounding periods .
3.       Use the formula M = P( 1 + i )n to find compound amount .
4.       Use the table to find compound amount .


LECTURE

9.2 Interest Bearing Bank Accounts and Inflation
 
Objectives
 
1.       Define passbook , savings , and other interest bearing accounts .
2.       Find interest compounded daily .
3.       Define time deposit accounts .
4.       Define inflation and the consumer price index .
5.       Understand the role of the government in regard to inflation .
 
 
LECTURE
 
Objectives
9.3 Present Value

1.    Define the terms future value and present value .
 

CHAPTER 10
 
LECTURE
 
 
10.1       ANNUITIES – RETIREMENT ACCOUNTS
 
Objectives
 
 
1.       Basic terms involved with annuities .
2.       Amount of annuity .
3.       Amount of annuity due .
4.       Retirement accounts .
 


LECTURE
 
 
10. 2      PRESENT VALUE OF ANNUITY ACCOUNTS – SINKING
              FUNDS – TAX DEFERRED ANNUITY .
 
Objectives
 
1.       Present value of an ordinary annuity .
2.       Find the present value of an ordinary annuity .
3.       Basics of a sinking fund .
4.       Tax – deferred Annuity ( tro cap tra cham chiu thue )
 


LECTURE

10. 3     STOCKS AND BONDS .
 
Objectives
 
1.       Types of stock .
2.       Stock tables .
3.       Current yield on a stock .
4.       Stock’s PE ratio .
5.       Dow Jones Index and Nasdaq Composite Index .
6.       Basics of bonds .
7.       Bond tables .
8.       Commission charge and costs of bonds .
 
 
CHAPTER 11 
 
LECTURE  
 
11.1   CREDITS – CHARGE CARDS – LOANS .
 
Objectives
 
1.       Open – End Credits .
2.       Methods to find revolving charge accounts .
3.       Loans consolidation .
4.       Total installment cost and finance charge .
5.       Find APR .
 
 
LECTURE  
 
11.2            PERSONAL PROPERTY LOANS – REAL ESTATE LOANS
Objectives  .
 
1.       The United States Rule in finance - Amount due on maturity .
2.       Amortization formula - Monthly payments .
3.       Monthly payments on home loans - Repayment schedule .
4 .Define escrow accounts - Fixed and variable rate loans .
 
CHAPTER 12 
LECTURE  
 
12 .1   PROPERTY TAX – PERNONAL INCOME TAX  
 
Objectives
 
1.       Fair market value , Assessed valuation – Tax rate , property tax formula .
2.       Tax liability –Adjusted gross income –Taxable income , income tax .
3.       Possible deductions –Refunds from IRS .
4. 1040A and Schedule 1 FedTax form
 
LECTURE  
 
12.2            FIRE INSURANCE –MOTOR +VEHICLE INSURANCE  
       
Objectives  
1.       Define the terms for insurance –Annual premium , Coinsurance  
    formula   .
2.       Multiple carrier insurance – Additional types of insurance.
3.       Define the factor for vehicle insurance –Liablity insurance –Property 
    damage insurance .
4 .Comprehensive and collision insurance –Other factors for insurance .
 
LECTURE  
12 . 3    LIFE INSURANCE
Objectives
 
1.       Terms of life insurance .
2.       Annual premium for life insurance .
3.       Premium factors –Premium payment .


CHAPTER 13
LECTURE
13.1                            Depreciation : Straight _ Line Method And Declining –  Balance Method . 
 
Objectives
1.         The straight_line method (SL) – Amount of depreciation –  
     An asset book value - Depreciation schedule . 
2.         The declining – balance method (DDB) - Depreciation - the   
     DDB rate - Depreciation schedule . 


LECTURE
 
13.2            Depreciation : Sum of the Years Digits Method – Units of Production Method –   MACRS . 
 
Objectives
 
1.         Sum of the Years Digits Method . 
2.         Units of Production Method .
3.         Modified Accelerated Cost Recovery System . 
 
CHAPTER 14 
 
LECTURE  
 
14.1                THE INCOME STATEMENT AND  
            ANALYZING THE INCOME STATEMENT .
 
Objectives
 
1.       Understand the terms on an income statement .
2.       Prepare an income statement .
3.       Compare income statements using vertical analysis .
4.       Compare income statements to published charts .
5.       Compare income statements using horizontal analysis
 
CHAPTER 14 
 
LECTURE  
 
14.2               THE BALANCE SHEET AND ANALYZING THE BALANCE SHEET .
 
Objectives
1.       The Balance Sheet .
2.       Analyzing the Balance .
 
CHAPTER 15
LECTURE  
 
15.1      FREQUENCY - DISTRIBUTION   .
Objectives
 
1.       Population –Sample – Data
2.       Frequency
3.       Distribution

LECTURE  
 
15.2             MEAN – MEDIAN – MODE 
Objectives  .
 
1.Mean –Median –Mode .
2. Deviation –Variance –Standard Variance .
3. Probability - The Standard Normal Distribution  
 
 
2.    Use tables to calculate present value .
3.  Use Maple to calculate present value .
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