PIERCE COLLEGE PUYALLUP HEALTH AND TECHNOLOGY DEPARTMENT. BUSINESS MATHEMATICS BTECA 107 (5 credits) SYLLABUS. Course Syllabus Winter 2017

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1 PIERCE COLLEGE PUYALLUP HEALTH AND TECHNOLOGY DEPARTMENT BUSINESS MATHEMATICS BTECA 107 (5 credits) SYLLABUS Course Syllabus Winter 2017 Instructor: Dan Martinez Office Hours: By Appointment Class Meetings: Tuesday/Thursday, 5:30-7:40, Puyallup ADM 138 REQUIRED MATERIALS: Practical Business Math Procedures, 12 th Edition, by Jeffrey Slater and Sharon M. Wittry. McGraw-Hill Irwin, IBSN# Books can be purchased at the student bookstore or from the McGraw-Hill Connect Website. Contact information for both are below. PUYALLUP BOOKSTORE CONTACT Voice: (253) McGraw-Hill Website (will need to create login) Section Web Address (McGraw Hill) COURSE CATALOG DESCRIPTION Mathematics applications in banking, merchandising, inventory, depreciation and promissory notes. Introduction to simple statistics and the metric system. Students cannot receive credit for both BUS 107 and BUS 103. PREREQUISITE Math 54 or placement in Math 60. STUDENT OUTCOMES 4.1 Define and state the purpose of signature cards, checks, and deposit slips, check stubs, check registers, and endorsements. 4.2 Complete a check register and bank reconciliation. 5.1 Set up equation with mathematical symbols and operators to describe conditions of a problem and solve for the unknown. 6.1 Convert between fractions, decimals, and percents 6.2 Solve problems using percentages, rates, portions and base amounts. 7.1 Based upon price and various discounts applicable, calculate trade discounts, net price and single equivalent discount rate. 7.2 Compute the cash discounts and net amounts due given specific shipping and credit terms. 8.1 Calculate the cost, mark-up, selling price or percent mark-up when mark-up is based on either cost or selling price. 8.2 Price perishable items to cover spoilage loss. 8.3 Calculate contribution margin and breakeven point Calculate simple interest using exact time, exact interest and/or exact time, ordinary interest given the principle, rate and time of a note.

2 11.1 Calculate interest or discount, proceeds and due date for an interest bearing or non-bearing note and for discounted notes receivable Calculate compound interest and amounts and present value using applicable present and future value tables Calculate, for an installment loan, the finance charge, amount financed, estimated annual percentage rate, monthly payments, and rebate amount using appropriate tables Calculate depreciation using straight line, declining balance, units of production and tax depreciation methods Calculate ending inventory values and cost of goods sold using last-in-first-out (LIFO), first-in-first-out (FIFO), weighted average, and specific identification inventory methods Estimate ending inventory using the retail and gross profit methods Calculate inventory turnover given a specific set of accounting data about cost of goods sold and inventory levels Calculate overhead allocation using various bases for various service departments Calculate the mean, median, and mode of a given a data set Prepare a frequency distribution and a simple bar, line, and circle graphs given an observation set. OVERALL GRADING ASSIGNMENT GRADING Attendance 15% = A (90% and higher) = B (80-89%) Homework Quiz 25% = C (70-79%) = D (65-69%) Chapter Tests 60% Anything below 65% =0.0, is a failing grade ATTENDANCE A primary value of classroom courses is the learning which occurs from all participants in the course. The education experience is enhanced when everyone contributes to discussions and activities. There are no excused absences. HOMEWORK Homework and quiz will be assigned for each chapter. Homework is for your benefit to learn the material. A short quiz will test your comprehension of key subjects. TESTS Chapter tests will be administered during the first minutes of scheduled class session. Make up tests will not be given unless arranged prior to the scheduled test time.

3 ASSIGNMENT SCHEDULE (Subject to Change) (This is a tentative schedule. Adjustments made to the schedule will be announced via Canvas announcements.) Discussed on: Unit: 1/5 Orientation & Chapter 4 - Banking 1/10 1/12 1/17 Chapter 4 Banking. LU 4-1 Chapter 5 - Solving for the Unknown: LU 5-1 Chapter 4 Test Chapter 5 - Solving for the Unknown: LU 5-2 Chapter 5 Test Chapter 6 - Percents and Their Applications 1/19 Chapter 6 - Percents and Their Applications 1/24 Chapter 6 Test Chapter 7 - Discounts: Trade and Cash 1/26 Chapter 7 - Discounts: Trade and Cash 1/31 Chapter 7 Test Chapter 8 - Markups and Markdowns: Perishables and Breakeven Analysis 2/2 Chapter 8 - Markups and Markdowns: Perishables and Breakeven Analysis 2/7 2/9 NO CLASS 2/14 2/16 Chapter 8 Test Chapter 10 - Simple Interest AND Chapter 11 - Promissory Notes, Discount Notes, and the Discount Process Chapter 10 - Simple Interest AND Chapter 11 - Promissory Notes, Discount Notes, and the Discount Process Chapter 10 and 11 Test Chapter 12 - Compound Interest and Present Value 2/21 Chapter 12 - Compound Interest and Present Value 2/23 Chapter 12 Test Chapter 14 - Installment Buying and Revolving Credit 2/28 Chapter 14 - Installment Buying and Revolving Credit 3/2 Chapter 14 Test Chapter 17 Depreciation 3/7 Chapter 17 Depreciation 3/9 Chapter 17 Test Chapter 18 - Inventory and Overhead 3/14 Chapter 18 Inventory and Overhead 3/16 Chapter 18 Test and Chapter 22 Test Option Chapter 22 Business Statistics 3/21 Chapter 22 Test and make up tests for under 75% average scores

4 Suggestions for Course Success To be successful in any endeavor requires discipline, effective habits, and positive attitude. You will not be learning math in this course but learning Business Concepts, Formulas, and Vocabulary so that you can correctly set up the equations required to answer the word problems. You will have more success if you learn the concepts instead of trying to plug numbers into the equations. YOUR VALUE IS IN UNDERSTANDING THE NUMBERS NOT PERFORMING THE CALCULATIONS. The book contains many resources to assist in learning how to solve these problems including a DVD, YouTube videos, practice quizzes, and many drill problems for practice. I will also direct you to the key concepts of each chapter and provide insights on how to solve problems. You will have most success if you.. 1. Read the entire chapter once through. 2. Complete Learning Unit problems. 3. Complete Homework Quiz prior to chapter test. 4. Practice Drill problems for the areas you had difficulty with or until you consistently get them correct. Answers to odd problems are back of the book. 5. Review videos for additional explanation of Learning Unit problems. (CANVAS Resources) 6. Use the tutoring services as needed. 7. Ask questions in class. 8. Schedule time with instructor as needed. Access and Disability Services Announcement (CLICK LINK FOR MORE ASSISTANCE) Your experience in this class is important to me, and it is the policy and practice of Pierce College to create inclusive and accessible learning environments consistent with federal and state law. If you experience barriers based on disability, please seek a meeting with the Access and Disability Services (ADS) manager to discuss and address them. If you have already established accommodations with the ADS manager, please bring your approved accommodations (green sheet) to me at your earliest convenience so we can discuss your needs in this course. ADS offers resources and coordinates reasonable accommodations for students with disabilities. Reasonable accommodations are established through an interactive process between you and the ADS manager, and I am available to help facilitate them in this class. If you have not yet established services through ADS, but have a temporary or permanent disability that requires accommodations (this can include but not be limited to; mental health, attention-related, learning, vision, hearing, physical or health impacts), you are encouraged to contact ADS at (Fort Steilacoom) or (Puyallup). Emergency Management Plan If there is emergency closure of the college due to widespread illness, adjustments may need to be made to the syllabus and/or mode of instruction in order to achieve the course objectives. Policy on Academic Honesty (CLICK LINK FOR POLICY DETAILS) Students are required to uphold basic ethical principles including honest test taking procedures and respecting the rights of fellow students and instructors. Plagiarism occurs when you knowingly submit someone else s ideas or words as your own. Plagiarism is an act of intentional deception that is not only dishonest; it robs you of the most important products of education the actual learning. Should I suspect that you have plagiarized or cheated during testing or completion of assignments, I will talk to you one-on-one. If you are found guilty of academic dishonesty, you will automatically fail that assignment or test. If you are caught again guilty of academic dishonesty, you will fail

5 this class. Tests are to be completed without talking or collaborating with others. Cheating behavior will result in a test grade of zero or a final course grade of 0.0.

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