Business Mathematics UOP BBA(CA) First Sem

Unit

Title and Contents

No. of Lecture

1

Ratio, Proportion and Percentage: Ratio – Definition, Continued Ratio, Inverse Ration, Proportion, Continued Proportion, Direct Proportion, Inverse Proportion, Variation, Inverse Variation, Joint Variation, Percentage, Computation of Percentage.

Profit and Loss: - Terms and Formulae, Trade Discount, Cash Discount, Problems Involving Cost Price, Selling Price, Trade Discount and Cash Discount. Introduction to Commission and Brokerage, Problems on Commission and Brokerage

15

2

Interest and Annuity: - Simple Interest, Compound Interest, Equated Monthly Installments (EMI) by Interest of Reducing Balance and Flat Interest Methods and Problems. Ordinary Annuity, Sinker Fund, Annuity Due, Present Value and Future Value of Annuity.

Shares and Mutual Funds: - Concepts of Shares, Face Value, Market Value, Dividend, Brokerage, Equity Shares, Preferential Shares, Bonus Shares, Examples and Problems, Concept of Mutual Funds, Change in Net Asset Value (NAV), Systematic Investment Plan (SIP), Examples and Problems.

15