Essentials of business arithmetic

목차 (Table of Contents)

• CONTENTS
• INTRODUCTION = 1
• PART Ⅰ - PROBLEMS IN TRADING
• 1. PROPRIETORSHIP = 4
• A. Determining the Capital of a Business = 4
• B. Changes in Capital = 10
• 2. PURCHASES = 15
• A. The Invoice = 15
• B. Aliquot Parts (of $1) = 20
• C. Aliquot Parts (continued) = 22
• D. Cash Discount = 25
• E. Other Discounts : Trade, Retail, etc. = 29
• F. Trade Discount Series = 34
• G. Equivalent Single Rates = 38
• H. Transportation Costs = 42
• REVIEW 1 = 47
• 3. SALES = 50
• A. Gross and Net Sale = 50
• B. Sales Averages = 53
• C. Commissions = 60
• D. Commission Merchants = 69
• REVIEW 2 = 78
• CUMULATIVE REVIEW Ⅰ = 80
• 4. PROFIT AND Loss = 82
• A. Finding the Gross Profit or Loss = 82
• B. Finding the Cost of Goods Sold = 88
• C. Finding the Net Profit = 90
• D. Depreciation = 97
• E. Financial Statement of Profit and Less = 103
• F. Graphs of Business Statistics = 108
• REVIEW 3 = 113
• CUMULATIVE REVIEW Ⅱ = 115
• 5. DETERMINING THE SELLING PRICE = 117
• A. Given Cost and Per Cent of Gross Profit on Selling Price = 117
• B. Given Cost, Operating Expenses and Per Cent of Net Profit on Selling Price = 119
• C. Given Cost and Per Cent of Gross Profit on Cost = 122
• D. Marking Goods = 125
• REVIEW 4 = 129
• CUMULATIVE REVIEW Ⅲ = 131
• PART Ⅱ - PROBLEMS IN MANUFACTURING
• 6. ELEMENTS OF FACTORY COST = 133
• 7. PAY ROLLS = 138
• A. Hour - Rate System (Straight Time) = 138
• B. Currency Sheet and Memorandum = 143
• C. Hour - Rate System (Overtime) = 144
• D. The Piecework System = 147
• REVIEW 5 = 149
• CUMULATIVE REVIEW Ⅳ = 151
• PART Ⅲ - PROBLEMS IN BANKING
• 8. SIMPLE INTEREST = 153
• A. For a Year or More = 153
• B. For Less than a Year = 158
• 9. BANK DISCOUNT = 167
• A. Noninterest - bearing Notes = 167
• B. Interest - bearing Notes = 178
• REVIEW 6 = 185
• CUMULATIVE REVIEW Ⅴ = 187
• PART Ⅳ - PROBLEMS IN REAL ESTATE
• 10. COST OF REAL PROPERTY = 189
• A. The Land = 189
• B. The House = 193
• C. Financing the Cost of a House = 196
• D. Cost of Maintenance = 200
• 11. REAL ESTATE TAXES = 204
• A. Finding the Tax Rate = 204
• B. Finding the Tax Cost = 208
• 12. FIRE INSURANCE = 211
• A. Finding the Premium Cost = 211
• B. Short - Time Rates and Cancellation = 216
• C. Coinsurance = 221
• 13. REPAIRS AND IMPROVEMENTS = 226
• A. Measures of Length = 226
• B. Measures of Surface = 230
• C. Measures of Volume = 234
• REVIEW 7 = 238
• CUMULATIVE REVIEW Ⅵ = 240
• PART Ⅴ - FUNDAMENTAL PROCESSES
• 14. ADDITION = 242
• A. Vertical Addition = 242
• B. Horizontal Addition = 248
• 15. SUBTRACTION = 251
• A. Vertical Subtraction = 251
• B. Horizontal Subtraction = 254
• 16. MULTIPLICATION = 256
• 17. DIVISION = 259
• A. Short and Long Division = 259
• B. Averages = 262
• 18. FRACTIONS = 264
• A. Addition and Subtraction of Fractions = 264
• B. Multiplication of Fractions = 267
• C. Multiplication of Mixed Numbers = 268
• D. Division of Fractions and Mixed Numbers = 269
• 19. PERCENTAGE = 271
• A. To Find the Percentage, Given the Base and the Rate = 271
• B. To Find the Rate, Given the Percentage and the Base = 272
• C. To Find the Base, Given the Percentage and the Rate = 273
• D. To Find the Base, Given the Rate Per Cent of Increase = 275
• E. To Find the Base, Given the Rate Per Cent of Decrease = 276
• PART Ⅵ - GENERAL BUSINESS PROBLEMS
• 20. OFFICE PROBLEMS = 277
• A. The Office Clerk = 277
• B. The Mail Clerk = 278
• C. The File Clerk = 279
• D. The Order Clerk = 280
• E. The Shipping and Receiving Clerks = 281
• F. The Stock Clerk = 282
• G. Bank Balances = 283
• 21. PERSONAL BUSINESS PROBLEMS = 284
• A. Household Problems = 284
• B. Budgeting = 286
• C. Installment Buying = 287
• D. Credit Unions = 288
• E. Social Security = 290
• 22. AGRICULTURAL PROBLEMS = 292
• A. Farm Production = 292
• B. Poultry and Dairy Farming = 295
• C. Farm Equipment and Machinery = 296
• D. Farm Coats and Financing = 297
• E. Cooperative Marketing = 299
• F. Consumers' Cooperatives = 300
• G. Four - H Clube = 301
• H. Lumber Industry = 302
• I. Petroleum Industry = 303
• 23. MISCELLANEOUS PROBLEMS = 305
• A. Transportation and Travel = 305
• B. Foreign Exchange = 311
• C. Customs and Duties = 313
• D. Insurance on Automobiles = 310
• E. Life Insurance = 319
• P. Income Taxes = 329
• G. Consumer Credit = 333
• H. Advertising = 337
• I. Practical Measurements = 340
• PART Ⅶ - BUSINESS ORGANIZATION PROBLEMS
• 24. PARTNERSHIPS AND CORPORATIONS = 350
• A. Distribution of Partnership Profits Equally or in a Given Ratio = 350
• B. Distribution of Partnership Profits According to Investment = 354
• C. Distribution of Profits Allowing Interest on Investment and then Dividing Balance Equally = 358
• D. Corporation Stocks = 362
• E. Dividends from Stocks = 367
• 25. STOCKS AND BONDS = 371
• A. Buying or - Selling Stocks, Including Brokerage = 371
• B. Selling Stock, Including Taxes and Brokerage = 375
• C. Trading in Stocks = 377
• D. Approximate Dividend Yield = 378
• E. Purchasing Bonds, Without Interest = 380
• F. Purchasing Bonds, With Accrued Interest = 385
• G. Selling Bonds = 387
• H. Rate of Return on Bonds = 390
• 26. COMPOUND INTEREST = 393
• A. Compound Interest Tables = 393
• B. Savings Accounts = 398
• C. United States War Savings Bonds = 403
• D. Amortization = 404
• E. Partial Payments = 406
• 27. FINANCIAL STATEMENT RATIOS = 409
• A. Merchandise Turnover = 409
• B. Working Capital Ratio = 411
• C. Bankruptcy = 413
• D. Equations in Business = 417
• REVIEWS AND EXAMINATIONS = 421
• A. General Problems = 421
• B. New York State Regents' Problems = 430
• C. Regents' Examinations = 437
• D. Civil Service Examination = 450
• APPENDIX = 455
• A. Glossary of Business Terms = 455
• B. Tables for Reference = 468
• INDEX = 473