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ii Table of Contents
Deposits and other additions (18) — Withdrawals and other subtractions (18) — Reconciling the
bank statement to the check register (19) — 1. Comparison (19) — 2. Add Deposits (19) 3.
Outstanding Checks (19) — 4. Statement Errors (19) — 5. Bank service charges (20) — 6. Interest
Earned (20) — 7. Check Register Errors (20) — Reconciling an account (20) — Homework 3-1
(23)
CHAPTER 4 Percentages, ratios and relationships
THE VALUE and POWER OF ONE and PERCENT (%) (2) — PERCENT EQUIVALENTS (3) —
Changing a Percent to a Decimal Fraction (3) — Converting a number to a percent (5) — THE
PERCENTAGE in EQUATIONS (5) — Identifying Amounts, Percents, and Bases (6) — Practical
Uses of Percentage Problems in Retail (7) — Other Everyday Percent Problems (7) — Calculating
the Value (8) — Percent More Than (9) — Percent Less Than. (9) — Solving Word problems (9)
— Taxes & rates on sales, luxury, excise, property, and Income (10) — SALES TAX and
LUXURY TAXES (10) — Luxury tax (12) — Excise taxes (13) — PROPERTY TAXES (15) —
INCOME TAXES (16) — Purpose of income taxes (16) — Tax Rate (16) — Homework 4-1 (19)
— Homework 4-2 (21)
CHAPTER 5 Measurements
U.S. Units of Measurement (2) — Arithmetic Operations With Measurements (4) — Areas and
Volumes: Geometric Figures (6) — Perimeters of Plane Figures (6) — Calculating the side
lengths of a triangle (7) — Calculating square root (7) — Calculating the Perimeter of the
circle: Circumference (12) — Areas (14) — Area of a Square (14) — Area of a Rectangle
(14) — Area of a Triangle (14) — Volumes (15)— Volume of a Cylinder (16) — Homework
5-1 (17) — Homework 5-2 (19)
CHAPTER 6 Equations and Formulas
THE FORMULA (2) — Advantages of the Formula (2) — Writing Formulas from Verbal
Statements. (2) — Variables and Constants (3) — THE EQUATION (4) — Conditional and
Identical Equations (5) — Solving an Equation (5) — Translating Word Statements into Equations
(7) — Maintain the equality of an equation. (8) — COMBINING SIMILAR/LIKE TERMS (10)
— Homework 6-1 (13) — Homework 6-2 (17)
II. INTEREST AND CREDIT
CHAPTER 7 Simple Interest
FIGURING TIME (2)— SIMPLE INTEREST EQUATION (3) — Exact Interest (4) — Ordinary
Interest (5) — VARIABLES IN THE SIMPLE INTEREST EQUATION (5) — Calculating the
Principal with the Equation (6) — Calculating the Rate of Interest (7) — Calculating the Rate of
interest with the Equation (8) — Calculating Time in Simple Interest (9) — Calculating the Time
element with the Equation (9) — DETERMINE THE TIME AND INTEREST BY USING
TABLES (10) — Determining the Number of Days by Using a Time Table (10) — The difference in
ordinary interest and exact interest (12) — NEGOTIABLE INSTRUMENTS (12) — Check (12) —
A negotiable promissory note (13) — Bill of exchange (14) — Calculating the Due Dates of
Negotiable Instruments (14) — Determining the Due Date of a Note (14) — Calculating the Due
Date of a Time Draft (15) — Discounting Negotiable Instruments (17) — Eight Requirements for
Negotiable Instruments (18) — Discounting Non-Interest-Bearing Negotiable Instruments (19) —
Discounting After-Sight Time Drafts (19) — Discounting Interest-Bearing Negotiable Instruments
(21) — Homework 7-1 (21) — Homework 7-2 ( 23)