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# Bangalore University - B.Com 1st Sem - Business Mathematics

 Posted Date: 10-Dec-2007 Last Updated: 10-Dec-2007 Category: General Author: Jyothi Member Level: Gold Points: 1

OBJECTIVE:
To provide basic knowledge of mathematics and application of mathematics to commercial situations.

UNIT – 1 : 3 hours

Number System: Natural numbers, even – odd numbers, integers, prime numbers, rational, irrational and real numbers, HCF & LCM.

UNIT – 2 : 10 hours

Theory of equations: meaning, types of equations –simple linear and simultaneous equations (only two variables) eliminations and substitution method only. Quadratic equation factorization and formula method (ax² + bx + c = 0 form only) problems on commercial application.

UNIT – 3: 12 hours

Progressions: Arithmetic progressions finding the ‘n’th term of an AP and also sum to ‘n’ terms of an AP. Insertion of Arithmetic means in given terms of AP and representation of AP. Geometric progression: finding nth term of GP. Insertion of GMs in given GP and also representation of GP.

UNIT – 4: 12 hours

Matrixes and Determinants: meaning and types of matrices –operations of addition, subtraction, multiplication of two matrixes – problems, transpose and determinant of a square matrix- minor of an element co-factor of an element of a determinants. Problems application of determinants of business problems, adjacent of a square matrix, singular and non singular matrices – inverse of square matrix – solutions of system of linear equations in two variables using Cramer’s rule.

UNIT – 5: 23 hours

Commercial Arithmetic: simple interest, compound interest including half yearly and quarterly calculation. Percentages, bills discounting, concepts of Ratios, duplicate-triplicate and sub duplicate of a ratio. A/c proportions, fourth, third and inverse proportion problems.

SKILL DEVELOPMENT:

- Develop an Amortization Table for Loan Amount – EMI Calculation.
- Prepare a Overhead Machine / Labour hour rate through matrices.
- Prepare a Bank Statement using SI and CI.
- Prepare a Case study.

BOOKS FOR REFERENCE:

1. Dr. A K ARTE & R V PRABHAKAR: A textbook of Business Mathematics.
2. DORAI RAJ : Business Mathematics.
3. SANCHETHI AND KAPOOR: Business Mathematics
5. SAHA: Mathematics for Cost Accountants

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