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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)
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