Essential Math for Accounting: Part I: Worthy & James Publishing

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	Table of Contents

In this section, you will find:

	*General Introduction: Numerals are Symbols for Amounts*
	NUMERALS	4

	*The Place-Value Numeral System*
	WHAT THE SYSTEM IS	5
	READING AND WRITING NUMERALS IN EACH PLACE	6

	*Arithmetic Operations*
	HOW TO ADD NUMBERS	13
	HOW TO SUBTRACT NUMBERS	17
	CHECKING SUBTRACTION ANSWERS	20
	HOW TO MULTIPLY NUMBERS	22
	HOW TO DIVIDE NUMBERS	31
	CHECKING DIVISION ANSWERS	35
	“BY” AND “INTO” ARE TWO IMPORTANT WORDS	35
	USING DIVISION IN “RATE” PROBLEMS	36
	MORE USES FOR RATE PER UNIT	38
	ROUNDING NUMBERS	41
	CHECKING THE REASONABLENESS OF AN ANSWER	44
	WHICH OPERATION DO I USE?	47
	CALCULATING AN AVERAGE	51
	MULTIPLICATION TABLE	52

	*Decimals*
	WHAT ARE DECIMALS?	57
	ROUNDING DECIMALS	62
	ADDITION WITH DECIMALS	63
	SUBTRACTION WITH DECIMALS	64
	MULTIPLICATION WITH DECIMALS	65
	DIVISION WITH DECIMALS	66

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Worthy & James Publishing is a provider of basic accounting books covering fundamental accounting principles, business accounting, and business math. Topics in financial accounting and business accounting covered include the balance sheet, the income statement, financial ratios, and bank reconciliation.