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PART ONE A REVIEW OF BASIC ARITHMETIC OPERATIONS
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annual premium annuity balance bond calculate cash discount chapter CM CM CM commission compound interest computed cost of merchandise cr cr cr current liabilities decimal numbers deductible denominator depreciation digits discount period divide dividend earnings estimated Example finance charge fraction gr gr improper fraction income statement investment invoice iri iri iri Learning Unit liabilities list price loan m m m markdown markon based maturity value merchandise sold method metric system month monthly multiply number of days o o o o o o o paid payment percent percentage percentage lease plant assets positional notation pounds present value purchased ratio real estate retail price rg rg rg salary semiannually share shipment Solution straight-line subtracted Table total cost trade discount trade price whole number