BA 104 : Business Math

Transcript title

Business Math



Grade mode

Standard letter grades

Contact hours total


Lecture hours


Prerequisites with concurrency

MTH 060 (or higher) or minimum placement Math Level 10.


Designed to equip students with skills to handle everyday arithmetic problems relative to a business environment and lay the foundation for other business courses including computer classes that use basic business math as examples and assignments. Topics include ratio, proportion, percent, interest, time value of money, markup and discounts, payroll, stocks and bonds, and depreciation.

Learning outcomes

1. Express and manipulate numbers effectively to solve business problems.
2. Compute trade and cash discounts, including markups and markdowns, using whole numbers, fractions and decimals.
3. Determine inventory values, calculate depreciation of assets, and create financial statement ratios using appropriate accounting methods.
4. Calculate simple interest, compound interest, present value, net present value, and internal rate of return using methods that meet professional business standards.
5. Use the appropriate statistical terms to summarize and clarify business data.

Content outline

• Whole Numbers Decimals
• Fractions
• Equations
• Percent
• Trade Cash Discounts
• Markup Markdowns
• Checking Accounts
• Payroll
• Simple Compound Interest
• FV/PV Formulas
• FV/PV Calculator
• Sinking funds, Annuities More
• Installment Loans Credit
• Home Ownership Mortgage Loans
• Stock/Bonds
• Cash Flows NPV/IRR ARP Calculator
• Financial Statements
• Inventory
• Depreciation
• Insurance
• Statistics

Required materials

Required textbook and specified calculator.

Grading methods

This course is assessed through homework, topic exams, and a final exam.

General education/Related instruction lists

  • Computation

Outside of

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