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Business INFORMATION PROCESSING/ AN INTRODUCTION, informationsystems : an overview Computer systems technoogy : computer hardwarre-the CPU. Peripheral devices,computer software,computer data management ,data communications.Business applications : transaction processing, management reporting and decision support systems,office automation,computers in the factory, Computer systems development and management : manging the information systems resource, developing computer- based information systems .to day’s new systems development approaches, problem solving with computers.

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Business INFORMATION PROCESSING/ AN INTRODUCTION, informationsystems : an overview Computer systems technoogy : computer hardwarre-the CPU. Peripheral devices,computer software,computer data management ,data communications.Business applications : transaction processing, management reporting and decision support systems,office automation,computers in the factory, Computer systems development and management : manging the information systems resource, developing computer- based information systems .to day’s new systems development approaches, problem solving with computers.

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Business INFORMATION PROCESSING/ AN INTRODUCTION, informationsystems : an overview Computer systems technoogy : computer hardwarre-the CPU. Peripheral devices,computer software,computer data management ,data communications.Business applications : transaction processing, management reporting and decision support systems,office automation,computers in the factory, Computer systems development and management : manging the information systems resource, developing computer- based information systems .to day’s new systems development approaches, problem solving with computers.

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INTRODUCTION TO PEACHTREE COMPLETE III : GENERAL LEDGER OVERVIEW , general ledger : praticing with a sample business,Accounts payable overview, Accounts receivable and invoicing overview,Accounts receivaible and invoicing : praticing with a sample business,inventory overview,inventory : practicing with a sample business,payriolll overview,payroll :practicing with a sample business,fixed asset overview, fixed assets : practicing with a sample business.Financial statement analysis .

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CH1 Computers in business an introduction CH2 The anatomy of computer hardware CH3 The nature of computer software CH4 Introduction to operating systems CH5 Applications software:word processing CH6 Applications software:spreadsheets CH7 Applications software:databases CH8 Applications software:business graphics CH9 Applications software:electronic communications CH10 Applications software:integrated systems

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Skill development /production review.Correspondance.Reports,tables.Specialized correspondance Specialied reports ; specialied forms and tables ; words processing APPLICATION.In-basket exercise :saturn appliances ;in-basket exercise : buck hardware.integrated office projject administrative.Skill refinement

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TABLE OF CONTENTS 1 THE NATURE OF REAL ESTATE AND ITS VALUE PART 1-VALUE CONCEPTS AND ANALYSIS Why Study Real Estate? The Nature of Real Estate Real Estate Value Concepts Factorefecting Value 2 BASIC VALUE CONCEPTS I-PRESENT VALUE Factors Affecting the Value of Cash Streams Values of a Single Sum Streams of Benefits Appendix to Chapter 2 BASIC VALUE CONCEPTS IICAPITALIZATION Real Estate Income Streams Capitalization Rates Decision Rules INTRODUCTION TO VALUE ESTIMA TES Appraisal Value Principles of Appraisal 5 MARKET COMPARISON AND COST APPRAISING Market Comparison Approach Cost Approach 6 INCOME APPRAISAL Structure and Data Requirements Land Residual Technique Building Residual Technique Property Residual Technique Summary of Income Appraisal Techniques Chapter Six Summary 7 TAX CONSIDERATIONS General Tax Structure Tax Considerations at Acquisition Tax Rules Relating to Operations Tax Effects of Disposals Miscellaneous Concepts REAL ESTATE INVESTMENT Investment Characteristics Investment Process Real Es ta te Investment Analysis The Role of Leverage Appendix to Chapter 8 CAPITAL ASSET PRICING AND RISK ANALYSIS The Nature of Risk Capital Asset Pricing Investment Market Considerations Portfolio Considerations PART 2--FACTORS AFFECTING VALUE 10 REAL ESTATE MARKETS Real Es ta te Market Structure A Model of the Overall Market Market DynamicsSubmarket Analysis The Housing Cycle PHYSICAL AND LOCATIONAL CHARA CTERIS TICS Land Location and Description Location and Value Physical Factors Affecting Value 12 LEGAL FACTORS AFFECTING VALUEI– OWNERSHIP INTERESTS Property Rights Ownership Interes ts in Real Property Acquiring Title to Real Property 13 LEGAL FACTORS AFFECTING VALUE II-LESS- THAN-FREEHOLD INTERES TS Lease Interests Other Miscellaneous Interests 14 LEGAL FACTORS AFFECTING VALUE IIIPUBLIC AND PRIVATE LIMITATIONS ON USE Private Limitations on Use Public Limitations on Use 15 REAL ESTATE FINANCE I-INSTRUMENTS Types of Funds Mortgage Loans Other Financing Forms 16 REAL ESTATE FINANCE II–SOURCES OF FUNDS The Flow of Funds Private Primary Market Institutions Government Participation in the Primary Market Secondary Market Activities REAL ESTATE FINANCE II–EFFECT OF FINANCING ON VALUE Effective Use of Lease Financing Forms Effects of Financing on Value: A Case Study PART 3-SPECIAL TOPICS 18 LAND INVESTMENT AND DEVELOPMENT Land Investment The Process of Land Investment and Development REAL ESTATE MARKETING Brokerage Real Estate Contracts Sale Transactions Effect of Brokerage on Value 20 HOMEOWNERSHIP Pros and Cons of Homeownership Financial Analysis of Homeownership Technical Considerations Social Considerations APPENDIX ONE-COMPOUND INTEREST TABLES APPENDIX TWO-REFERENCES APPENDIX THREE-GLOSSARY OF TERMS AND SYMBOLS INDEX

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TABLE OF CONTENTS 1 THE NATURE OF REAL ESTATE AND ITS VALUE PART 1-VALUE CONCEPTS AND ANALYSIS Why Study Real Estate? The Nature of Real Estate Real Estate Value Concepts Factorefecting Value 2 BASIC VALUE CONCEPTS I-PRESENT VALUE Factors Affecting the Value of Cash Streams Values of a Single Sum Streams of Benefits Appendix to Chapter 2 BASIC VALUE CONCEPTS IICAPITALIZATION Real Estate Income Streams Capitalization Rates Decision Rules INTRODUCTION TO VALUE ESTIMA TES Appraisal Value Principles of Appraisal 5 MARKET COMPARISON AND COST APPRAISING Market Comparison Approach Cost Approach 6 INCOME APPRAISAL Structure and Data Requirements Land Residual Technique Building Residual Technique Property Residual Technique Summary of Income Appraisal Techniques Chapter Six Summary 7 TAX CONSIDERATIONS General Tax Structure Tax Considerations at Acquisition Tax Rules Relating to Operations Tax Effects of Disposals Miscellaneous Concepts REAL ESTATE INVESTMENT Investment Characteristics Investment Process Real Es ta te Investment Analysis The Role of Leverage Appendix to Chapter 8 CAPITAL ASSET PRICING AND RISK ANALYSIS The Nature of Risk Capital Asset Pricing Investment Market Considerations Portfolio Considerations PART 2--FACTORS AFFECTING VALUE 10 REAL ESTATE MARKETS Real Es ta te Market Structure A Model of the Overall Market Market DynamicsSubmarket Analysis The Housing Cycle PHYSICAL AND LOCATIONAL CHARA CTERIS TICS Land Location and Description Location and Value Physical Factors Affecting Value 12 LEGAL FACTORS AFFECTING VALUEI– OWNERSHIP INTERESTS Property Rights Ownership Interes ts in Real Property Acquiring Title to Real Property 13 LEGAL FACTORS AFFECTING VALUE II-LESS- THAN-FREEHOLD INTERES TS Lease Interests Other Miscellaneous Interests 14 LEGAL FACTORS AFFECTING VALUE IIIPUBLIC AND PRIVATE LIMITATIONS ON USE Private Limitations on Use Public Limitations on Use 15 REAL ESTATE FINANCE I-INSTRUMENTS Types of Funds Mortgage Loans Other Financing Forms 16 REAL ESTATE FINANCE II–SOURCES OF FUNDS The Flow of Funds Private Primary Market Institutions Government Participation in the Primary Market Secondary Market Activities REAL ESTATE FINANCE II–EFFECT OF FINANCING ON VALUE Effective Use of Lease Financing Forms Effects of Financing on Value: A Case Study PART 3-SPECIAL TOPICS 18 LAND INVESTMENT AND DEVELOPMENT Land Investment The Process of Land Investment and Development REAL ESTATE MARKETING Brokerage Real Estate Contracts Sale Transactions Effect of Brokerage on Value 20 HOMEOWNERSHIP Pros and Cons of Homeownership Financial Analysis of Homeownership Technical Considerations Social Considerations APPENDIX ONE-COMPOUND INTEREST TABLES APPENDIX TWO-REFERENCES APPENDIX THREE-GLOSSARY OF TERMS AND SYMBOLS INDEX

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Solving Problems with Models .Spreadsheet Organization.Moving the Cel Pointer Moving Beyond the Edge. Moving by Screens. The Home Position.The Goto Key Creating A Simple Model. Memory and Models. Beginning the Model. Entering Text. Re-enteing an Item. Undoing a Change. Correcting Mistakes. Entering and advancing. Dependent and Independent Values. Moving within a Range. Entering Independent Values. Entering Percents. Formulas for Dependent Values. Writing a Ceil Formula. Pointng at Cells. Decimal Places. Recalculating the Model. Changing Independent Values. The Advantages of Recalculating Models. Storing Worksheet Models. The 1-2-3 Menu System. Clearing the Worksheet. Retrieving a Worksheet File. Exiting the Program.Summary. Exercises. Practice. Answers to Pracice Problems. Simple Interest. Percents and Simple Interest. Calculating with Percents. Changing Column Widths. Calculating Interest. Display Formats. Finding the Interest Ratio. The Compounding Period.Substtuting Periods. Cell Names. Creating Cell Names from Labels. Entering Formulas with Cell Names. Yleld. Calculating the Yleld Percentage. Formatting by Name. Comparing Multiple Period .ompounding.Decreasing Rates of Increase and Limits. Analyzing the Limit Absolute References. Editing a Cell Formula. Graphs. Graphing the Pattern.Graph Titles. Summary. Practice. Answers for Practice Problems. Loans and Annuities. Annuities. Calculating the Future Value. Alignment of Text. Functions. The @SUMO Function. The Future Value Function. Using the @FV) Function. Calculating the Yield Rate. Present Value. Comparing Investments with Present Value. Calculating the Present Value. Using [F4] for Absolute References. The Present Value of an Annuity Beginning or End of Period. The Net Present Value. The Net Present Value.Calculation. Bonds. Investing in Bonds. The Present Value ofa Bond TheValue of a Bond.Calculating the Value of a Bond. Zero Coupon Bonds. Calculating the Effective Yield. Finding the APR. Loans and Payments. Finding the Monthly Payment Looking at a Rang of Payments. Total Interest. Amortization Tables Using DOS. Memory. Types of Memory. Types of Disks. The Meaning of DOS. Booting the Computer. Disks. Disks Instead of Tapes. Disk Directories. Locating Files Wildcards. Listing a Directory. Copying Files. Renaming Files. Changing the directory. Formating a Disk.

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SECTION I: DESCRIPTIVE STATISTICS Numerical Detective Work with Lotus 1-2-3 Direct Mail Company Exercises 3 Summarizing Data- An Introduction to Statistics Harris Brothers Incorporated The Statistics of Proportions Examples Exercises 4 Variation Farmer John's Potato Chips, Inc. An Approximate Measure of Standard Deviation An Answer for John MacDonald An Introduction to SAM A Statistical Applications Macro for Lotus 1-2-3 The SAM 1-2-3 Spreadsheet A Demonstration of SAM Further Information about SAM 1-2-3 Variation of Proportion Exercises 5 Analysis of Sequence The Runs Test Exercise ContentS The Normal Distribution First Division Construction & Concrete, Inc. The Normal Plot The Binomial Distribution The Descriptive Statistics of the Binomial Distribution Exercises (ASES FOR SECTION I Perfect International, Inc. Ideal Car Rental Hudson Bay Mining and Smelting Company Firestone Canada, Inc. Tour Canada Lindell Builders, Inc. Flicka Fling SECTION II: GATHERING & EVALUATING DATA 7 Sampling & the Central Limit Theorem The Concept of a Random Sample How Large a Sample? The Central Limit Theorem (Means) The Central Linit Theorem (Sums) The Sampling Distribution of a Proportion The Sampling Distribution When the Population Is Quite Sma An Example Exercises Estimation Using Sample Data Estimation and Decision Making Estimating Daily Check Clearing at First National Bank Confidence Intervals Estimation When the Population Is Quite Small The Link Between Sample Size and Accuracy of the Estimat Exercises Q Comparisons & Tests Using Sample Data The Relationship Between Testing and Estimation The Idea of a Testable Hypothesis Collecting Data for a Test-Designing the Experiment Electricity Metering in Apartment Buildings A Formal Statistical Test of an Hypothesis Comparing a Sample Mean with a Constant- A Formal Hypothesis Test A Formal Hypothesis Test for Comparing Samples Comparisons and Tests with Proportions Some Statistical Termş The Role of Formal Hypothesis Testing in Management An Application of Testing in Management-Control Charts Exercises 10 Iferences Using Data from Small Samples Estimation with Data from Small Samples Using SAM 1-2-3 to Estimate the Value of a Single Observation from a Small Sample Using SAM 1-2-3 for Comparisons and Tests with Data from Small Samples Using Regression for a Comparison of Means Test Non-Parametric Tests: A Second Approach to Hypothesis Testing The Sign Test The Wilcoxon Test When to Use a Non-Parametric Test Rather than a Parametric Tes Exercises CASES FOR SECTION I. Automobile Tune-Ups and Pollution CFPL Television Home Education, Inc. Domglas, Inc. . The Atlantic Tire Company Four Star Tennis Club, Inc. Cleveland Detergent, Inc. J. Walter Thompson Company, Ltd., and Walter-Lambert Canada, Inc. SECTION III: DESCRIBING & EXPLOITING RELATIONSHIPS BETWEEN VARIABLES 11 Regression with One Independent Variable The Concept of Correlation Conventions and Terminology . Causality Simple Linear Regression Determining Values for B, and B, from the Plot Viewing the Scatter Plot Linear Regression Using SAM 1-2-3. How Significant Are the Regression Coefficients? How Well Does the Regression Line Fit the Data? Has the Regression Line Reduced Uncertainty? The Fitted Estimate as a Mean Estimate: Analysis of Variance Review . The Behavior of the T-Value, R', and Standard Deviation of the Residuals The Statistics of the Regression Model-A More Detailed Vie Contents Application: The Oakridge Corporation Exercises 12 Evaluating & Using the Regression Model Evaluating a Regression Model Problem 1: Outliers in the Residuals Problem 2: Patterns in the Residuals Problem 3: The Distribution of Residuals Exercises 13 Further Development of the Regression Model The Regression Model with More than One Independent Variable The General Linear Equation with Two Independent Variables Prediction Intervals The Multiple Regression Model with Three or More Independent Variables Using Indicator (or Categorical) Variables in the Regression Model Developing a Multiple Regression Model Conclusion Application: Erie Steel Fabricators Ltd. Exercises 14 Regression Models for Forecasting Regression as a Forecasting Tool Coping with Seasonality Measures of Forecast Accuracy (ASES FOR SECTION III Chase Manhattan Corporation Burnhamwood University Tufte Electronics, Inc. Selected Bank Stocks, 1982-84 Canadian Cablevision Corporation Northern Napa Valley Winery, Inc. St. John's Church, Hensingham CNCP Telecommunications The Marlin Company Polysar Limited An Algorithm for Setting the List Price of a Residential Real Estate Property The Precision Golf Club, Inc. Ruth Faringham

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Fundamental review. Fundamental Processes. Word problem and equation. Weights and Measurements . Banking. Fraction and Decimals. Fraction:Addition and soustraction. Fraction:Multiplication and Division. Decimals:Addition and Subtraction.Decimals:Multiplication and Division.Percentage. Percent in Business. Commissions. Discounts. Markup. Credit and Interest Simple Interest. Notes and Interest Variables. Borrowing by business. Charges for credit. Basic business applications. Payroll Records. Insurance: Life and Health. Insurance :Auto and Property.International Business. Accounting Applications .Inventory and turnover. Depreciation Sales and property Taxes. Federal income Taxes. Corporate Finance . Financial Statement. Corporate Stocks. Corporate and government bonds. Advanced Applications .Compound Interst and Present Value. Annuities. Business Statistics. Application of equations in business

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BASICS, REVIEW OF OPERATIONS Arithmetic Techniques. Using a Calculator. USING EQUATIONS Basic Equations. Written Problems. Ratio and Proportion. REVIEW OF PERCENT Basic Percent. Averages. Standard Deviation. Percent Equation Forms Word Problems Using Percents. ACCOUNTING MATHEMATICS.BASIC STATISTICS AND GRAPHS Averages (Grouped D) TANES. Sales Tax. Property Tax. Life Insurance INSURANCE.Business Insurance. Cash Records. Motor Vehicle Insurance. Checkbook Records.CHECKB00K AND CASH RECORDS. Depreciation Partial Years. Overhead .Income Statement AGES AND PAYROLLS :Computing Wages-Salary, Computing Wages-Commission Computing Wages--Hourly-Rate Basis, Computing Wages-Production Basis Net Weekly Payrolls Quarterly Earnings Records and Returns. EPRECLATION AND OVERHEAD. Balance Sheet. Inventory Turnover. Inventory Valuation FINANCIAL STATEMENTS AND RATIOS DISTRIBUTION OF PROFIT AND LOSS Distribution of Profits in a Corporation Distribution of Profits in RETAIL. MATHEMATICS : COMMERCIAL DISCOUNTS : Trade Discounts. Cash Discounts MARKUP. Markup Based on Cost.MARKDOWN. Marking Perishables Markup Based on Selling Price. Actual Selling Price. Markdown versus Loss Present Value MATHEMATICS OF FINANCE : Simple Interest Notes.SIMPLE INTEREST IBasic Simple Interest. Ordinary Time and Exact Time. Discount Ordinary Interest and Exact Interest. BANK DISCOUNT. Simple Discount Notes United States Rule. Maturity Value (and Rediscounting Notes).Discounting Notes to Take Advantage of Cash. Summary of Simple Interest and Simple Discount MULTIPLE PAIMENTPLANS :Installment Plans: Open End. Installment Plans : Set Payments. Installment Plan Prepayments COMPOUND INTEREST. Compound Interest (by Computation). Compound Amount (Using Tables). Interest Compounded Daily. Present Value (at Compound Interest) ANNUITIES : Amount of an Annuity. Present Value of an Annuity Sinking Funds and Bonds. Amortization. Review. SINKING FUNDS AND AMORTIZATION ARITHMETIC : Reading Numbers. Whole Numbers. Common Fractions. Decimal Fractions

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REVEW OF BASIC COMPUTATIONAL SKILLS. Writing Whole Numbers; Rounding Whole Numbers .Whole NumbersAddition and Subtraction. Whole Numbers Multiplication and Division. Types of Fractions and Conversion Procedures. Fractions-Addition and Subtraction . Fracions-Multiplication and Division DECIMALS AND ALIQUOT PARTS / Fraction and Decimal Conversions; Rounding Decimal Addition, Subtraction, Multiplication, and Division:Shortcuts Aliquot parts A Mathematical Shortcut. CUMULATIVE REVIEW A Word Problem Approach-CHECKING ACCOUNTS AND BANK RECONCILIATION/ Checking Account . Bank Statement and Reconciliation Process: Insight into Current Trends SOLVING FOR THE UNKNOWN: A HOW-TO APPROACH FOR SOLVING EQUATIONS Solving Equations for the Unknown . Solving Word Problems for the Unknown .PERCENTS AND THEIR APPLICATIONS.Conversions Application of Percents--Portion Formula. DISCOUNTS: TRADE AND CASH Trade Discounts--Single and Chain .Cash Discounts, Credit Terms, and Partial Payments. MARKUPS AND MARKDOWNS; INSIGHT INTO. PERISHABLES Markups Based on Cost (100%) . Markups Based on Selling Price (100%) Markdowns and Perishables .CUMULATIVE REVIEW A Word Problem Approach-PAYROLL .Calculating Employees' Gross Pay Computing Payroll Deductions for Employees' Pay .Payroll Responsibilities of Employer SIMPLE INTEREST Calculation of Simple Interest Finding Unknown in Simple Interest Formula U.S. Rule versus Merchant's Rule in Making Partial Note. Payments before Due Date .STRUCTURE OF PROMISSORY NOTES, SIMPLE DISCOUNT NOTES, AND THE DISCOUNTING PROCESS Structure of Promissory Notes; the Simple Discount ? Discounting an Interest-Bearing Note before Maturity COMPOUND INTEREST AND PRESENT VALUE Compound Interest (Future Value) Present Value. CUMULATIVE REVIEW A Word Problem Approach- ANNUITIES AND SINKING FUNDS .Annties: Ordinary Annuity and Annuity Due Present Value of an Ordinary Annuity (Finds Present Worth) Sinking Funds (Finds Payment AmounINSTALLMENT BUYING, RULE OF 78, AND REVOLVING.CHARGE AND CREDIT CARD ACCOUNTS .Cost of Installment Buying: The Case of Buying a Pickup Truck Paying OT lnstallment Loan before Due Date Revolving Charge and Credit Cards HOW TO READ, ANALYZE, AND INTERPRET FINANCIAL REPORTS Balance Sheet: Report as of a Particular DATE Income Statement: Report for a Specific Period of Time Trend and Ratio Analysis DEPRECIATION Concepts of Depreciation and the Straight-Line Method Units-of-Production Method Sum-of-the-Years'-Digits Method .Declining-Balance Method Accelerated Cost Recovery System (ACRS and MACRS) INVENTORY AND OVERHEAD Assigning Costs to Ending Inventory: Specific ldentificaticn: Weighted Average: FIFO; LIFO Retail Method: Gross Profit Method: Inventory Turnover; Distribution of Overhead SALES, EXCISE, AND PROPERTY TAX. Sales and Excise Taxes .Property Tax

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REVEW OF BASIC COMPUTATIONAL SKILLS. Writing Whole Numbers; Rounding Whole Numbers .Whole NumbersAddition and Subtraction. Whole Numbers Multiplication and Division. Types of Fractions and Conversion Procedures. Fractions-Addition and Subtraction . Fracions-Multiplication and Division DECIMALS AND ALIQUOT PARTS / Fraction and Decimal Conversions; Rounding Decimal Addition, Subtraction, Multiplication, and Division:Shortcuts Aliquot parts A Mathematical Shortcut. CUMULATIVE REVIEW A Word Problem Approach-CHECKING ACCOUNTS AND BANK RECONCILIATION/ Checking Account . Bank Statement and Reconciliation Process: Insight into Current Trends SOLVING FOR THE UNKNOWN: A HOW-TO APPROACH FOR SOLVING EQUATIONS Solving Equations for the Unknown . Solving Word Problems for the Unknown .PERCENTS AND THEIR APPLICATIONS.Conversions Application of Percents--Portion Formula. DISCOUNTS: TRADE AND CASH Trade Discounts--Single and Chain .Cash Discounts, Credit Terms, and Partial Payments. MARKUPS AND MARKDOWNS; INSIGHT INTO. PERISHABLES Markups Based on Cost (100%) . Markups Based on Selling Price (100%) Markdowns and Perishables .CUMULATIVE REVIEW A Word Problem Approach-PAYROLL .Calculating Employees' Gross Pay Computing Payroll Deductions for Employees' Pay .Payroll Responsibilities of Employer SIMPLE INTEREST Calculation of Simple Interest Finding Unknown in Simple Interest Formula U.S. Rule versus Merchant's Rule in Making Partial Note. Payments before Due Date .STRUCTURE OF PROMISSORY NOTES, SIMPLE DISCOUNT NOTES, AND THE DISCOUNTING PROCESS Structure of Promissory Notes; the Simple Discount ? Discounting an Interest-Bearing Note before Maturity COMPOUND INTEREST AND PRESENT VALUE Compound Interest (Future Value) Present Value. CUMULATIVE REVIEW A Word Problem Approach- ANNUITIES AND SINKING FUNDS .Annties: Ordinary Annuity and Annuity Due Present Value of an Ordinary Annuity (Finds Present Worth) Sinking Funds (Finds Payment AmounINSTALLMENT BUYING, RULE OF 78, AND REVOLVING.CHARGE AND CREDIT CARD ACCOUNTS .Cost of Installment Buying: The Case of Buying a Pickup Truck Paying OT lnstallment Loan before Due Date Revolving Charge and Credit Cards HOW TO READ, ANALYZE, AND INTERPRET FINANCIAL REPORTS Balance Sheet: Report as of a Particular DATE Income Statement: Report for a Specific Period of Time Trend and Ratio Analysis DEPRECIATION Concepts of Depreciation and the Straight-Line Method Units-of-Production Method Sum-of-the-Years'-Digits Method .Declining-Balance Method Accelerated Cost Recovery System (ACRS and MACRS) INVENTORY AND OVERHEAD Assigning Costs to Ending Inventory: Specific ldentificaticn: Weighted Average: FIFO; LIFO Retail Method: Gross Profit Method: Inventory Turnover; Distribution of Overhead SALES, EXCISE, AND PROPERTY TAX. Sales and Excise Taxes .Property Tax

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REVEW OF BASIC COMPUTATIONAL SKILLS. Writing Whole Numbers; Rounding Whole Numbers .Whole NumbersAddition and Subtraction. Whole Numbers Multiplication and Division. Types of Fractions and Conversion Procedures. Fractions-Addition and Subtraction . Fracions-Multiplication and Division DECIMALS AND ALIQUOT PARTS / Fraction and Decimal Conversions; Rounding Decimal Addition, Subtraction, Multiplication, and Division:Shortcuts Aliquot parts A Mathematical Shortcut. CUMULATIVE REVIEW A Word Problem Approach-CHECKING ACCOUNTS AND BANK RECONCILIATION/ Checking Account . Bank Statement and Reconciliation Process: Insight into Current Trends SOLVING FOR THE UNKNOWN: A HOW-TO APPROACH FOR SOLVING EQUATIONS Solving Equations for the Unknown . Solving Word Problems for the Unknown .PERCENTS AND THEIR APPLICATIONS.Conversions Application of Percents--Portion Formula. DISCOUNTS: TRADE AND CASH Trade Discounts--Single and Chain .Cash Discounts, Credit Terms, and Partial Payments. MARKUPS AND MARKDOWNS; INSIGHT INTO. PERISHABLES Markups Based on Cost (100%) . Markups Based on Selling Price (100%) Markdowns and Perishables .CUMULATIVE REVIEW A Word Problem Approach-PAYROLL .Calculating Employees' Gross Pay Computing Payroll Deductions for Employees' Pay .Payroll Responsibilities of Employer SIMPLE INTEREST Calculation of Simple Interest Finding Unknown in Simple Interest Formula U.S. Rule versus Merchant's Rule in Making Partial Note. Payments before Due Date .STRUCTURE OF PROMISSORY NOTES, SIMPLE DISCOUNT NOTES, AND THE DISCOUNTING PROCESS Structure of Promissory Notes; the Simple Discount ? Discounting an Interest-Bearing Note before Maturity COMPOUND INTEREST AND PRESENT VALUE Compound Interest (Future Value) Present Value. CUMULATIVE REVIEW A Word Problem Approach- ANNUITIES AND SINKING FUNDS .Annties: Ordinary Annuity and Annuity Due Present Value of an Ordinary Annuity (Finds Present Worth) Sinking Funds (Finds Payment AmounINSTALLMENT BUYING, RULE OF 78, AND REVOLVING.CHARGE AND CREDIT CARD ACCOUNTS .Cost of Installment Buying: The Case of Buying a Pickup Truck Paying OT lnstallment Loan before Due Date Revolving Charge and Credit Cards HOW TO READ, ANALYZE, AND INTERPRET FINANCIAL REPORTS Balance Sheet: Report as of a Particular DATE Income Statement: Report for a Specific Period of Time Trend and Ratio Analysis DEPRECIATION Concepts of Depreciation and the Straight-Line Method Units-of-Production Method Sum-of-the-Years'-Digits Method .Declining-Balance Method Accelerated Cost Recovery System (ACRS and MACRS) INVENTORY AND OVERHEAD Assigning Costs to Ending Inventory: Specific ldentificaticn: Weighted Average: FIFO; LIFO Retail Method: Gross Profit Method: Inventory Turnover; Distribution of Overhead SALES, EXCISE, AND PROPERTY TAX. Sales and Excise Taxes .Property Tax

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REVEW OF BASIC COMPUTATIONAL SKILLS. Writing Whole Numbers; Rounding Whole Numbers .Whole NumbersAddition and Subtraction. Whole Numbers Multiplication and Division. Types of Fractions and Conversion Procedures. Fractions-Addition and Subtraction . Fracions-Multiplication and Division DECIMALS AND ALIQUOT PARTS / Fraction and Decimal Conversions; Rounding Decimal Addition, Subtraction, Multiplication, and Division:Shortcuts Aliquot parts A Mathematical Shortcut. CUMULATIVE REVIEW A Word Problem Approach-CHECKING ACCOUNTS AND BANK RECONCILIATION/ Checking Account . Bank Statement and Reconciliation Process: Insight into Current Trends SOLVING FOR THE UNKNOWN: A HOW-TO APPROACH FOR SOLVING EQUATIONS Solving Equations for the Unknown . Solving Word Problems for the Unknown .PERCENTS AND THEIR APPLICATIONS.Conversions Application of Percents--Portion Formula. DISCOUNTS: TRADE AND CASH Trade Discounts--Single and Chain .Cash Discounts, Credit Terms, and Partial Payments. MARKUPS AND MARKDOWNS; INSIGHT INTO. PERISHABLES Markups Based on Cost (100%) . Markups Based on Selling Price (100%) Markdowns and Perishables .CUMULATIVE REVIEW A Word Problem Approach-PAYROLL .Calculating Employees' Gross Pay Computing Payroll Deductions for Employees' Pay .Payroll Responsibilities of Employer SIMPLE INTEREST Calculation of Simple Interest Finding Unknown in Simple Interest Formula U.S. Rule versus Merchant's Rule in Making Partial Note. Payments before Due Date .STRUCTURE OF PROMISSORY NOTES, SIMPLE DISCOUNT NOTES, AND THE DISCOUNTING PROCESS Structure of Promissory Notes; the Simple Discount ? Discounting an Interest-Bearing Note before Maturity COMPOUND INTEREST AND PRESENT VALUE Compound Interest (Future Value) Present Value. CUMULATIVE REVIEW A Word Problem Approach- ANNUITIES AND SINKING FUNDS .Annties: Ordinary Annuity and Annuity Due Present Value of an Ordinary Annuity (Finds Present Worth) Sinking Funds (Finds Payment AmounINSTALLMENT BUYING, RULE OF 78, AND REVOLVING.CHARGE AND CREDIT CARD ACCOUNTS .Cost of Installment Buying: The Case of Buying a Pickup Truck Paying OT lnstallment Loan before Due Date Revolving Charge and Credit Cards HOW TO READ, ANALYZE, AND INTERPRET FINANCIAL REPORTS Balance Sheet: Report as of a Particular DATE Income Statement: Report for a Specific Period of Time Trend and Ratio Analysis DEPRECIATION Concepts of Depreciation and the Straight-Line Method Units-of-Production Method Sum-of-the-Years'-Digits Method .Declining-Balance Method Accelerated Cost Recovery System (ACRS and MACRS) INVENTORY AND OVERHEAD Assigning Costs to Ending Inventory: Specific ldentificaticn: Weighted Average: FIFO; LIFO Retail Method: Gross Profit Method: Inventory Turnover; Distribution of Overhead SALES, EXCISE, AND PROPERTY TAX. Sales and Excise Taxes .Property Tax

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PROCEDURE Loading the operating system. loading and quitting lotus 1.2.3. Moving around the worksheet .executing commands . Saving and retrieving files and clearing the screen. Labels and numbers. Rangers. editing models. formulas . functions. printing models . changing a model's appearance . copying a moving data . relative and absolute cell references . windows and fixed titles.relational and logical operators and fuctions. protection and security. creating graphs-the basics.naming and printing graphs. creating and sorting databases. Querying databases. Recording and playing Back Macros. Writting and editing Macros. PART II : PROJECT. project 1.Undestanding Balance sheets. project 2.Understanding income statments . project 3.Understanding Bank Loans

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An Overview of DOS. Booting the Computer. Issuing DOS Commands. Preparing Disks Hierarchical Directories.Copying, Renaming, and Deleting Files. Protecting Data. Special Commands and Files. An Overview of 1-2-3. Getting Started. Understanding 1-2-3 Basics.Creating a Worksheet Printing Reports. Creating and Printing Graphs. Managing Data. Part III: WordPerfect. An Overview of WordPerfect. Editing and Working with Blocks. Formatting Lines, Paragraphs, and Pages. Proofreading and Printing. Managing Files. Creating Macros. Merging, Sorting, and Selecting. Using Columns. Referencing. Creating Graphics. Part IV: dBASE. An Overview of dBASE. Getting Started Designing and Creating a Database. Viewing, Organizing, and Updating Data. Searching the Database Designing Reports and Labels. Programming in dBASE