TAILIEUCHUNG - Lecture Practical business math procedures (10/e): Chapter 11 - Jeffrey Slater

Chapter 11 - Promissory notes, simple discount notes, and the discount process. In this chapter, the learning objectives are: Differentctiiate between interest-bearing and non-interest-bearing notes; calculate bank discount and proceeds for simple discount notes; calculate and compare the interest, maturity value, proceeds, and effeve rate of a simple interest note with a simple discount note; explain and calculate the effective rate for a Treasury bill. | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 11: Cost Behavior, Operating Leverage and Profitability Analysis Learning Objectives Identify and describe fixed, variable, and mixed cost behavior. Demonstrate the effects of operating leverage on profitability. Prepare an income statement using the contribution margin approach. Calculate the magnitude of operating leverage. Demonstrate how the relevant range and the decision-making context affect cost behavior. Calculate the break-even point. Calculate the sales volume required to attain a target profit. Calculate the margin of safety in units, dollars and percentage. In this chapter, the learning objectives are: Identify and describe fixed, variable, and mixed cost behavior. Demonstrate the effects of operating leverage on profitability. Prepare an income statement using the contribution margin approach. Calculate the magnitude of operating leverage. Demonstrate how the relevant .

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• Simple discount notes
• Business math procedures
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• Discount process
• Whole numbers
• Their applications
• Simple interest
• The term bill of exchange
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• Merchant banking
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