Program Guide - Department of Human Resources, Labour and ...

IM 3106
Business Mathematics I
1. Fundamental Operations
1.1 Solve three types of percentage problems:
1.1.1 Find a percent of a number.
1.1.2 Find what percent one number is of another.
1.1.3 Find a number when a percent of it is known.
2. Business Discounts and Mark-up
2.1 Define and calculate cash and trade discounts.
2.2 Define and calculate list and net prices.
2.3 Define and calculate mark-up.
2.4 Define and calculate profit and loss.
2.5 Change discount series to single discount.
3. Depreciation
3.1 Calculate straight line depreciation.
3.2 Calculate decreasing value depreciation.
4. Payroll Calculations
4.1 Calculate hours worked.
4.2 Calculate gross pay.
4.3 Calculate payroll deductions.
4.4 Calculate net pay.
Potential Resources
Please refer to the annotated bibliography at the end of this section for a brief
description of each resource.
Business Mathematics (3rd Canadian edition). R. Robert Rosenburg & Trevor H. Baker.
(1979). McGraw-Hill Ryerson.
Business Mathematics. Walter Lange, Robert Mason, and Temolean Rousos. (1983).
Houghton Mifflin.
Mathematics Plus! Consumer, Business and Technical Applications. Bruce R. Shaw,
Richard A. Denholm, & Gwendolyn H. Shelton. (1980). Houghton Mifflin.
On-Line Resources: Westviking Gopher
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ABE Level III Curriculum