Learning objectives : After learning this topic, the students should be able to : 1. Apply whole numbers concepts 2. Apply decimals concepts 3. Apply fractions concepts 4. Apply percent concepts Learning outcomes : After learning this topic, the students will be able to : 1. Define, round, add, subtract, multiply, and divide whole numbers and decimals. 2. Solve application problems using whole numbers 3. Recognize types of fractions 4. Add, subtract, multiply, and divide fractions. 5. Convert decimals to fractions and vice versa. 6. Write a decimal and fraction as a percent and vice versa 7. Calculate part, base, and rate using formula 8. Use basic percent formula to solve for base in increase and decrease problems

Learning objectives: After learning this topic the students should be able to: 1. Apply payroll concept Learning outcomes: After learning this topic the students will be able to: 1. Calculate gross earning using overtime earning and overtime premium methods 2. Calculate overtime earnings for over 8 hours of work per day 3. Calculate equivalent earnings for different pay periods 4. Calculate overtime for salaried employees 5. Calculate gross earning and overtime earning for piecework 6. Compute gross pay for piecework with a guaranteed hourly wage 7. Compute gross earning for commission using commission rate times sales and variable commission rate 8. Compute gross earnings with a salary plus commission

Learning objectives: After learning this topic the students should be able to: 1. Apply trade discount concepts 2. Apply cash discount concepts Learning outcomes: After learning this topic the students will be able to: 1. Calculate trade discounts and understand why they are given 2. Calculate single and series discount 3. Calculate series discounts using complements 4. Compute net cost and list price given single and series discounts 5. Calculate net cost after discount 6. Calculate cash discounts using ordinary and postdating methods 7. Solve cash discount problems with end-of-month dating 8. Solve cash discount problems using receipt-of-goods dating and extra dating

Learning objectives: After learning this topic the students should be able to: 1. Apply markup on cost concepts 2. Apply markup on selling price concepts 3. Apply markdown concepts Learning outcomes: After learning this topic the students will be able to: 1. Use the basic formula for markup 2. Calculate markup based on cost 3. Apply percent to markup problems 4. Solve markup problems when selling price is the base 5. Use the markup formula to solve variations of markup problems 6. Calculate markdown, reduces price, and percent of markdown 7. Determine break-even point and operating loss 8. Determine the amount of a gross or absolute loss

Learning objectives: After learning this topic the students should be able to: 1. Apply simple interest concepts 2. Apply compound interest concepts Learning outcomes: After learning this topic the students will be able to: 1. Solve for simple interest 2. Calculate maturity value 3. Use the actual number of days in a month to find the number of days from one date to another 4. Find exact and ordinary interest 5. Find the due date of a note 6. Compute principal, rate, and time 7. Calculate bank discount, proceeds, and face value 8. Compute proceeds when discounting simple interest / discount notes 9. Calculate compound interest using 2 different formulas