BUS 123 — Practical Business Math Applications (5 cr)
Utilize mathematical operations to solve practical business application problems. Core topics include review of basic addition, subtraction, multiplication, division, fractions and percents. Applications include bank reconciliation, simple interest and maturity values, compound interest, present and future values, the cost of installment buying, and the effects of paying off installment loans early versus on time and revolving charge credit cards. Additional topics covered are trade discounts, cash discounts, markups and markdowns, break even analysis, payroll calculations with employee pay deductions and employer responsibilities. (SFCC)
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