Course Summary
Credit Type:
ACE Course Number:
Organization Course Number:
12 -- 15 weeks (163.9 hours)
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 3 Business Mathematics or Mathematics


The course objective is to provide a basic math review; business statistics; profit calculations; payroll; banking; interest calculations; insurance; taxes; and other business topics.

Learning Outcomes:

  • Upon completion of the course, the student will be able to solve mathematical problems using whole numbers, fractions, and decimals
  • Analyze business problems using percentages and statistical concepts
  • Explain various payroll issues that affect employers and employees
  • Apply mathematical concepts to business lending transactions
  • Apply mathematical concepts to business transactions involving annuities and stocks and bonds
  • Calculate various mortgage problems
  • Calculate various insurance and tax transactions
  • Reconcile bank statements
  • Solve equations
  • Apply mathematical concepts to business problems involving pricing and discounts
  • Apply various depreciation methods
  • Apply mathematical concepts to business transactions involving inventory
  • And analyze financial statements using mathematical concepts

General Course Topics:

  • Whole numbers, fractions and decimals
  • Banking and equations
  • Percentages and statistics
  • Trade and cash discounts, markup, and markdown
  • Payroll
  • Interest, discount, credit, and value
  • Annuities, sinking funds, stocks, and bonds
  • Mortgages
  • Depreciation
  • Inventory
  • Insurance and taxes
  • Financial statements
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Computer Based Training
  • Practical Exercises

Methods of Assessment:

  • Examinations
  • Quizzes

Minimum Passing Score:

Supplemental Materials

Other offerings from Pearson