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Box 159 Kolonia, Pohnpei FM 96941 Course Outline Cover Page Business Math BU 098___________ Course Title Department and Number Course Description : The design of this course is to explore real world concepts of business math by use of applications in banking, merchandising ( retail and wholesale ), hotel industry, real estate, and others. It will guide students through the basic mathematical skills of whole numbers and decimals, fractions, percentages, statistics, and equations. These skills will then be applied to business situations such as payrolls, discounts, markup/markdown, interest, credit, and more. Course Prepared by: Randy Nunez-Business Department State Chuuk State Campus Hours per week No. of Week Total Hours Semester Credits Lecture_____3______ x _____16______ x _____48______ = ____3________ Laboratory__________ x _____________ x _____________ = _____________ Workshop ___________x _____________ x _____________ = _____________ Total Semester Credits_______3________ Purpose of Course : Degree Requirement ____________________ Degree Elective ____________________ Certificate _________XX________ Remedial ___________________ Other ( Workshop ) ____________________ Prerequisite Course (s) : MS 065____________________________________ _______________________________________________________________________ __________________________________________ ______________________________ Signature, Chairperson, Curriculum Committee Date Approved byCommittee __________________________________________ ______________________________ Signature, President, COM-FSM Date Approved by President General Objectives: The student will be able to develop the ability to work with whole numbers, decimals, fractions, percentages, proportions, ratios, statistics, equations, charts and graphs in the solution of business problems. This learning program will also acquaint students with some of the terminology of business and some of the ways in which they can benefit as consumers by an increased awareness of simple business mathematics. Learning Outcomes: Upon successful completion of this course , the student shall be able to: 1. Perform the basic operations of fractions. Perform the basic operations of decimals. Writing Decimals and fractions as percents. Find and compute the base, rate, and part of percentages. Solve basic equations and applications. Identify banking services, the checking services and credit card transactions. Prepare bank reconciliation statement. Compute gross earnings, and net pay using a variety of payment methods and kinds of deductions. Solve sales and property tax problems. Understand how invoices are prepared and the computation of trade and cash discounts Perform calculations relating to markup based on cost, selling price, and computation of markdown. Calculate the value of inventory by weighted average, LIFO, or FIFO 13. Understand how altering principal, rate, and time affect the simple interest on an amount. 14.Apply the concept of value changing over time in a simple interest note to calculate maturity value and /or present value. 15. Understand how compound interest differs from simple interest, and calculate the compound amount given the various rates and compounding periods. 16. Calculate and compare various methods of depreciation . 17. Interpret data using mean, median, mode, index numbers, graphs, and standard deviation. Outline of Contents: This course contains: Basic Mathematics. Operations with Fractions Equations and Formulas Percent Basic Business Applications 1. Banking SErvices Payroll Taxes Mathematics of Retailing 1. Mathematics of Buying Mark up Markdown and Inventory Control Mathematics of Finance 1. Simple Interest Compound Interest Accounting and Other Applications 1. Depreciation Business Statistics Learning Outcomes: On completion of this course , the student will be able to: Learning Outcome 1 Perform the Basic Operations of fractions Assessment Criteria a. Recognize types of fractions. b. Convert mixed numbers to improper fractions. c. Write fractions in lowest terms Use the rules for divisibility Add or subtract like fractions Find the least common denominators Add unlike fractions. Add mixed numbers. Subtract unlike fractions Subtract mixed numbers. Multiply and divide fractions. Assessment Method Multiple choice question, short answer question , basic problem solving Learning Outcome 2 Perform the basic operations of decimals. Assessment Criteria a. Multiply , Divide, Add, and subtract decimals b. Round decimals Convert decimals to fractions. Convert fractions to decimals. Assessment Method Multiple choice question, short answer question, basic problem solving Learning Outcome 3 Writing Decimals and Fractions as Percents Assessment Criteria a. Write a decimal as percent and vice-versa b. Write a fraction as a percent vice - versa Write a fractional percent as a decimal. Assessment Method Multiple choice question, short answer question, basic problem solving Learning Outcome 4 Find and compute the Base, Rate, and Part of Percentages Assessment Criteria a. Identify the three elements of a percent problem b. Find base when rate and part are for different quantities Solve for the percent remaining when the total amount and amount used are given. Find the percent of change e. Use the basic percent equation to solve for base, rate, and part f.Apply the percent formula to a business problem. Recognize the terms associated with base, rate, and part. Assessment Method Multiple choice questions, short answer question, basic problem solving Learning Outcome 5 Solve basic equations and applications Assessment Criteria a. Identify the basic terminology of equations. b. Use basic rules to solve equations. c. Combine like terms in equations. d.Use the distributive property to simplify equations. Translate phrases into mathematical expressions. Write equations from given information Solve application problems. Assessment Method Multiple choice question, short answer questions, basic problem solving Learning Outcome 6 Identify banking services, the checking services and credit card transactions. Assessment Criteria a. Identify the parts of a check b. Know the types of checking accounts. Identify the parts of a deposit slip and a check stub Complete the parts of a check register Identify bank services available to customers Calculate the discount fee on credit card deposits. Reconcile a bank statement with the checkbook. Identify the reconciling items. Assessment Method Multiple choice question, actual bank’s documents for identification Learning Outcome 7 Prepare bank reconciliation statement Assessment Criteria a. Reconcile a bank statement with the checkbook. b. Identify the reconciling items. c. Use the t-account form of reconciliation Assessment Method Multiple choice question, actual bank’s documents for reconciliation Learning Outcome 8 Compute gross earnings, and net pay using a variety of payment methods and kinds of deductions. Assessment Criteria a. Identify different methods ( hourly, salaried, piecework) to calculate gross earnings. b. Find overtime earnings for over 40 hours of work per week. Find equivalent earnings for different pay periods. Understand social security taxes, compute the deductible social security taxes, and employer’s contribution. Understand the employee’s withholding income tax deductions. Find the net pay when given gross wages, taxes, and other deductions. Assessment Method provided the time sheets and students will calculate the payroll manually, Learning Outcome 9 Solve sales and property tax problems. Assessment Criteria a. Understand how sales tax is determined. b. Find the amount of sales tax and the total sale. Find the selling price when the sales tax is known. Understand fair market value and find assessed valuation. Use the tax rate formula for property tax. Find the assessed valuation given the tax rate and the tax. Assessment Method Multiple choice questions, practice exercises on hypothetical business sales and property transactions. Learning Outcome 10 Understand how invoices are prepared and the computation of trade and cash discounts. Assessment Criteria a. Complete an invoice. b. Understand common shipping terms. c. Calculate net cost and trade discounts. d. Differentiate between single and series discounts. Determine whether cash discounts are earned. Calculate net cost after discounts. Determine the amount due when goods are returned. Assessment Method Multiple choice questions, business problem solving Learning Outcome 11 Perform calculations relating to markup based on cost, selling price, and computation of markdown Assessment Criteria a. Recognize the terms used in selling. b. Know the basic markup formula. c. Calculate markup based on cost and selling price. Convert markup percent on cost to markup percent on selling price , and vice-versa. Calculate markdown and reduced price. Find original selling price. Determine the break-even point and operating loss. Find the maximum percent of markdown to be given. Assessment Method Multiple choice questions, business problem solving Learning Outcome 12 Calculate the value of inventory by weighted average, LIFO, or FIFO Assessment Criteria a. Define perpetual inventory. b. Use the weighted average method to value inventory. Use the LIFO ( Last in First Out) method to value inventory. Use the FIFO ( First In First Out) method to value inventory. Understand uniform product code ( UPC) Assessment Method Multiple choice questions, business problem solving Learning Outcome 13 Understand how altering principal, rate, and time affect the simple interest on an amount Assessment Criteria a. Find simple interest. b. Find interest for less than a year. c. Find the principal if given rate and time. Find rate if given principal and time. Find time if given principal and rate. Find exact and ordinary interest. Assessment Method Multiple choice questions, business problem solving Learning Outcome 14 Apply the concept of value changing over time in a simple interest note to calculate maturity value and /or present value. Assessment Criteria a. Understand the time value of money. b. Define present value and future value c. Calculate present and future value using simple interest. d. Find present value for a given maturity value. Assessment Method Multiple choice questions, business problem solving Learning Outcome 15 Understand how compound interest differs from simple interest, and calculate the compound amount given the various rates and compounding periods. Assessment Criteria a. Find compound interest and compound amount. b. Determine the number of periods and rate per period. c. Find the effective rate of interest. d. Calculate interest compounded daily. Assessment Method Multiple choice questions, business problem solving Learning Outcome 16 Calculate and compare various methods of depreciation . Assessment Criteria a. Understand the terms used in depreciation. b. Use the straight line method to find the annual depreciation. c. Find the depreciation using double-declining balance Find the depreciation fractions for the sum-of-the years’ digit method. Calculate annual depreciation using the units-of-production method. Use any method to prepare a depreciation schedule. Determine the book value of an asset after several years. Assessment Method Multiple choice questions, business problem solving Learning Outcome 17 Interpret data using mean, median, mode, index numbers, graphs, and standard deviation. Assessment Criteria a. Construct a frequency distribution. b. Make a graph ( bar, line, circle) c. Understand the difference between population and sample. Find the mean ,the median, and the mode of a set of data. Find a weighted mean. Find the range for a set of data. Find the standard deviation. Use the normal curve to estimate data. Assessment Method Multiple choice questions, preparing graph for business application Required Course Materials: Instructor: a. Computer Aided Instruction classroom with whiteboard or chalkboard b. Textbook, workbook c. Overhead projector, transparencies d. Calculator Student: a. Text books, handouts provided by instructor b. Folder c. College ruled note sheet, pen or pencil d. Calculator. 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`„L˙.€„Ä„˜ţĆÄ^„Ä`„˜ţ.€„”„˜ţĆ”^„”`„˜ţ.‚„d„L˙Ćd^„d`„L˙.€„4„˜ţĆ4^„4`„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„Ô„L˙ĆÔ^„Ô`„L˙.„H„˜ţĆH^„H`„˜ţo(.€„„˜ţĆ^„`„˜ţ.‚„č„L˙Ćč^„č`„L˙.€„¸„˜ţƸ^„¸`„˜ţ.€„ˆ„˜ţĆˆ^„ˆ`„˜ţ.‚„X „L˙ĆX ^„X `„L˙.€„(#„˜ţĆ(#^„(#`„˜ţ.€„ř%„˜ţĆř%^„ř%`„˜ţ.‚„Č(„L˙ĆČ(^„Č(`„L˙.„Đ„˜ţĆĐ^„Đ`„˜ţo(.€ „ „˜ţĆ ^„ `„˜ţ‡hˆH.‚ „p„L˙Ćp^„p`„L˙‡hˆH.€ „@ „˜ţĆ@ ^„@ `„˜ţ‡hˆH.€ „„˜ţĆ^„`„˜ţ‡hˆH.‚ „ŕ„L˙Ćŕ^„ŕ`„L˙‡hˆH.€ „°„˜ţĆ°^„°`„˜ţ‡hˆH.€ „€„˜ţĆ€^„€`„˜ţ‡hˆH.‚ „P„L˙ĆP^„P`„L˙‡hˆH.„G„‰ţĆG^„G`„‰ţo(.€„„˜ţĆ^„`„˜ţ.‚„Ř „L˙ĆŘ ^„Ř `„L˙.€„¨ „˜ţƨ ^„¨ `„˜ţ.€„x„˜ţĆx^„x`„˜ţ.‚„H„L˙ĆH^„H`„L˙.€„„˜ţĆ^„`„˜ţ.€„č„˜ţĆč^„č`„˜ţ.‚„¸„L˙Ƹ^„¸`„L˙.„r„˜ţĆr^„r`„˜ţo(.€„B „˜ţĆB ^„B `„˜ţ.‚„ „L˙Ć ^„ `„L˙.€„℘ţĆâ^„â`„˜ţ.€„˛„˜ţƲ^„˛`„˜ţ.‚„‚„L˙Ć‚^„‚`„L˙.€„R„˜ţĆR^„R`„˜ţ.€„"„˜ţĆ"^„"`„˜ţ.‚„ň„L˙Ćň^„ň`„L˙.„„MţĆ^„`„Mţo(.€„ „˜ţĆ ^„ `„˜ţ.‚„p„L˙Ćp^„p`„L˙.€„@ „˜ţĆ@ ^„@ `„˜ţ.€„„˜ţĆ^„`„˜ţ.‚„ŕ„L˙Ćŕ^„ŕ`„L˙.€„°„˜ţĆ°^„°`„˜ţ.€„€„˜ţĆ€^„€`„˜ţ.‚„P„L˙ĆP^„P`„L˙.„ „˜ţĆ ^„ 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