Practical business math procedures / Brief 9th ed.

Contents
Timeline xiv
Kiplinger?s Personal Finance Magazine
Subscription Form 1
CHAPTER 1 Whole Numbers; How to Dissect and
Solve Word Problems 2
LU 1?1 Reading, Writing, and Rounding Whole
Numbers 5
LU 1?2 Adding and Subtracting Whole Numbers 10
LU 1?3 Multiplying and Dividing Whole Numbers 14
CHAPTER 2 Fractions 36
LU 2?1 Types of Fractions and Conversion
Procedures 38
LU 2?2 Adding and Subtracting Fractions 43
LU 2?3 Multiplying and Dividing Fractions 49
CHAPTER 3 Decimals 68
LU 3?1 Rounding Decimals; Fraction and Decimal
Conversions 70
LU 3?2 Adding, Subtracting, Multiplying, and
Dividing Decimals 76
Cumulative Review: A Word Problem Approach?
Chapters 1?3 92
CHAPTER 4 Banking 94
LU 4?1 The Checking Account; Credit Card
Transactions 96
LU 4?2 Bank Statement and Reconciliation
Process; Trends in
Online Banking 102
CHAPTER 5 Solving for the Unknown: A How-to
Approach for Solving
Equations 120
LU 5?1 Solving Equations for the Unknown 123
LU 5?2 Solving Word Problems for the Unknown 127
CHAPTER 6 Percents and Their Applications 144
LU 6?1 Conversions 146
LU 6?2 Application of Percents?Portion Formula
151
Video Case: American President Lines 175
CHAPTER 7 Discounts: Trade and Cash 176
LU 7?1 Trade Discounts?Single and Chain
(Includes Discussion of Freight) 178
LU 7?2 Cash Discounts, Credit Terms, and Partial
Payments 186
Video Case: Hillerich & Bradsby Company
?Louisville Slugger? 208
CHAPTER 8 Markups and Markdowns; Insight into
Perishables 210
LU 8?1 Markups Based on Cost (100%) 213
LU 8?2 Markups Based on Selling Price (100%) 217
LU 8?3 Markdowns and Perishables 223
Video Case: Hotel Monaco Chicago 239
Cumulative Review: A Word Problem Approach?
Chapters 6?8 240
CHAPTER 9 Payroll 242
LU 9?1 Calculating Various Types of Employees?
Gross Pay 244
LU 9?2 Computing Payroll Deductions for
Employees? Pay;
Employers? Responsibilities 248
Video Case: Washburn Guitars 263


CHAPTER 10 Simple Interest 264
LU 10?1 Calculation of Simple Interest and Maturity Value
266
LU 10?2 Finding Unknown in Simple Interest Formula 269
LU 10?3 U.S. Rule?Making Partial Note Payments before
Due Date 270
CHAPTER 11 Promissory Notes, Simple Discount
Notes,
and the Discount Process 284
LU 11?1 Structure of Promissory Notes; the Simple
Discount Note 286
LU 11?2 Discounting an Interest-Bearing Note before
Maturity 289
Video Case: Online Banking 299
CHAPTER 12 Compound Interest and Present Value 300
LU 12?1 Compound Interest (Future Value)?The Big Picture
302
LU 12?2 Present Value?The Big Picture 308
APPENDIX A: Try It Again: A Complete Set of Additional
Practice Quizzes A
APPENDIX B: Additional Homework Assignments by Learning
Unit B
APPENDIX C: Check Figures C
APPENDIX D: Glossary D
Index IN