Catalog: 2014–2015 Catalog Year

BUS 109: Business Mathematics

General Information

  • Name: Business Mathematics
  • Discipline: Business (BUS)
  • Units (Credits): 3
  • Transfer Information: Courses with numbers 100 to 299: This course is designed to apply toward a WNC degree and/or transfer to other schools within the Nevada System of Higher Education, depending on the degree chosen and other courses completed. It may transfer to colleges and universities outside Nevada. For information about how this course can transfer and apply to your program of study, please contact a counselor.
  • Academic Division: Career and Technical Education
  • Prerequisites: None

Course Outline

I: Catalog Course Description

Reviews fundamental mathematical processes for the vendor and the consumer. Discounts, commissions, depreciation, overhead and interest rates are included.
Note: Non-transferable for an NSHE baccalaureate degree. Non-applicable towards an AA or AS Degree.

II: Course Objectives

Reviews fundamental mathematical processes for the vendor and the consumer. Discounts, commissions, depreciation, overhead and interest rates are included.

Students can expect to learn about:

  • Addition, subtraction, multiplication and division of whole number, fractions, mixed numbers, and decimals
  • Finding part, base, rate, increase and decrease problems
  • Checking accounts, banking services, credit-card transactions and reconciliation
  • Wages, salaries, piecework and commission
  • Calculations of withholding for social security, Medicare, federal income tax and other taxes
  • The basics of simple and compound interest--finding principal, rate, and time
  • The basics of open-end credit and charge cards, installment loans, early payoffs, personal property loans, and real estate loans

III: Course Linkage

Linkage of course to educational program mission and at least one educational program outcome.

BUS 109B--Business Mathematics--meets a General Education requirement of the following degrees: Associate of Applied Science, Associate of General Studies

BUS 109B promotes the Student Learning Outcomes of ensuring that students:

  • Have college-level skills in reading, writing, and oral communication appropriate to their degree and/or emphasis.
  • Have problem solving, creative, and critical thinking skills.
  • Have effective and efficient learning skills, including the location and evaluation of information.
  • Understand the importance of cultural traditions, diversity, and ethics in the modern world.


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