Career & Technical Education > Business Admin And Management

General Information


I. Catalog Course Description

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


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

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.

Scheduled BUS-109 classes:

Fall 2019