Applies mathematical operations to business process and problems such as wages and payroll, sales and property taxes, checkbook records and bank reconciliation, depreciation, overhead, distribution of profit and loss in partnerships, distribution of corporate dividends, commercial discounts, markup, markdown, simple interest, present values, bank discount notes, multiple payment plans, compound interest, annuities, sinking funds, and amortization.

Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Fall Spring Summer

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