Cover -- Table of Contents -- Acknowledgments -- About the Author -- Introduction -- Chapter 1: Math Review -- 1.1 Fractions -- Equivalent Fractions -- Adding and Subtracting Fractions -- Multiplying and Dividing Fractions -- 1.2 Decimals -- Rounding -- Operations with Decimals -- Fractions and Decimals -- 1.3 Percents -- Fractions, Decimals, and Percents -- Operations with Percents -- 1.4 Formulas -- Exponents -- Order of Operations -- Chapter 2: Gross Pay -- 2.1 Hourly Pay -- Overtime Wages -- 2.2 Salary -- 2.3 Commission -- Commission Based on Quota -- Graduated Commission -- Rate of Commission -- 2.4 Other Wage Plans -- Piece-Rate Pay -- Per Diem Pay -- Tip Pay -- 2.5 Average Pay -- Averages -- Average as a Goal -- Chapter 3: Net Pay -- 3.1 Deductions from Pay -- Federal Withholding -- Social Security and Medicare Tax -- Net Pay -- 3.2 Federal Income Taxes -- Adjusted Gross Income and Taxable Income -- Income Tax Due -- Amount Due or Refund -- 3.3 State and City Income Taxes -- Flat Income Taxes -- Progressive Income Taxes -- 3.4 Employee Benefits and Expenses -- Total Job Benefits -- Net Job Benefits -- 3.5 Take Home Pay -- Raises -- Pre-Tax Deductions -- Chapter 4: Banking -- 4.1 Savings Accounts -- Simple Interest -- Compound Interest -- Annual Percentage Yield -- 4.2 Money Market and CD Accounts -- 4.3 Annuities -- Future Value of an Ordinary Annuity -- Present Value of an Ordinary Annuity -- 4.4 Checking Accounts -- Deposits -- Check Register -- Reconciliation -- Chapter 5: Credit Cards -- 5.1 Credit Card Disclosures -- 5.2 Finance Charges -- Previous Balance Method -- Adjusted Balance Method -- Average Daily Balance Method -- 5.3 Cash Advances -- 5.4 Debt Management -- Minimum Credit Card Payments -- Assessing Debt -- Chapter 6: Loans -- 6.1 Promissory Notes -- Exact and Ordinary Interest Methods -- Daily Interest Factor.

6.2 Installment Loans -- Merchant Installment Plans -- Bank Installment Loans -- 6.3 Annual Percentage Rate -- 6.4 Early Loan Repayments -- Chapter 7: Auto and Home Ownership -- 7.1 Mortgages -- Qualifying for a Mortgage -- Down Payment and Closing Costs -- Monthly Payments and Interest -- Refinancing -- 7.2 Property Taxes -- 7.3 Property Insurance -- Making an Insurance Claim -- 7.4 Buying a Car -- 7.5 Depreciation -- 7.6 Leasing a Car -- 7.7 Auto Insurance -- Chapter 8: Insurance and Investments -- 8.1 Life Insurance -- Life Insurance Cash Value -- 8.2 Health Insurance -- Health Insurance Benefits and Costs -- 8.3 Disability Insurance -- 8.4 Bonds -- Bond Interest -- Current Yield -- Cost of Buying and Selling Bonds -- 8.5 Stocks -- Stock Dividends -- Cost Yield -- Selling Stock -- 8.6 Mutual Funds -- Mutual Fund Commission -- Profit or Loss -- 8.7 Retirement Investments -- Pension Income -- Required Minimum Distributions -- Chapter 9: Budgets -- 9.1 Average Monthly Expenses -- 9.2 Creating and Adjusting a Budget -- 9.3 Best Buys -- 9.4 Optional Personal Expenses -- Chapter 10: Business Costs -- 10.1 Payroll Costs -- 10.2 Property and Office Costs -- Unit Cost of Office Work -- 10.3 Manufacturing Costs -- Breakeven Point -- 10.4 Depreciation Costs -- Declining Balance Method -- Sum-of-the-Years-Digits Method -- Modified Accelerated Cost Recovery System Method (MACRS) -- 10.5 Shipping Costs -- 10.6 Travel Expenses -- Chapter 11: Sales -- 11.1 Sales Slips -- 11.2 Managing Cash -- 11.3 Invoices and Credit -- Cash Discounts -- Rate of Cash Discount -- 11.4 Trade Discounts -- Rate of Trade Discount -- Series Discounts -- 11.5 Markup -- Markup Based on Cost -- Markup Based on Selling Price -- 11.6 Markdown -- Chapter 12: Inventory -- 12.1 Ordering Inventory -- 12.2 Tracking Inventory -- 12.3 Reordering Inventory -- 12.4 Valuing Inventory.

First In, First Out -- Last In, First Out -- Weighted Average -- 12.5 Carrying Inventory -- Chapter 13: Financial Statements and Ratios -- 13.1 Income Statement -- Net Sales -- Cost of Goods Sold -- Gross Profit -- Operating Expenses and Net Income -- 13.2 Balance Sheet -- 13.3 Financial Ratios -- Profit Margin -- Merchandise Turnover Rate -- Current Ratio -- Debt-to-Equity Ratio -- Return on Equity -- Appendix -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y -- Z.