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BUSINESS MATHEMATICS for B.Com. and BBA First Year As per new revised (year-wise) syllabus (Under New Education Policy, 2020) effective from Academic Session 2021-22
BUSINESS MATHEMATICS
Dr. S. M. Shukla Ex-Dean, Faculty of Commerce Kanpur University, Kanpur
2021
SAHITYA BHAWAN PUBLICATIONS : AGRA
Publications for B.Com. First Year (Year-Wise Syllabus) (Under New Education Policy, 2020)
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FINANCIAL ACCOUNTING —Dr. S. M. Shukla PRACTICE MANUAL OF FINANCIAL ACCOUNTING —Dr. S.M. Shukla
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BUSINESS MATHEMATICS—Dr. S.M. Shukla
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BUSINESS REGULATORY FRAMEWORK—Dr. G.K. Varshney
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BUSINESS ORGANISATION AND COMMUNICATION —Dr. S.C. Saksena & Prof. V.P. Agarwal
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BUSINESS ECONOMICS—Dr. J.P. Mishra
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BANKING AND INSURANCE—Dr. O.P. Gupta & S. K. Sharma
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FUNDAMENTAL OF ACCOUNTING—Dr. S.M. Shukla Code : 3284
ISBN : 978-93-91259-46-4
Price : ` 375/-
Printed and Published by
SAHITYA BHAWAN PUBLICATIONS HOSPITAL ROAD, AGRA-282 003 Tel. 0562-4030565 www.sahityabhawanpublications.com Email : [email protected] Follow us on : /sahitya.bhawan.publications
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© Publishers No part of this publication can be reproduced or copied in any form or by any means without permission in writing of the Publishers. Breach of this condition is liable for legal action. Note : This publication is being sold on the condition and understanding that the information, comments, and views it contains are merely for guidance and reference and must not be taken as having the authority of or being binding in any way on, the author, editors, publishers and sellers, who do not owe any responsibility whatsoever for any loss, damage, or distress to any person, whether or not a purchaser of this publication, on account of any action taken or not taken on the basis of this publication. Despite all the care taken, errors or omissions may have crept inadvertently into this publication. All disputes are subject of the jurisdiction of competent courts in Agra.
PREFACE The paper of Business Mathematics in B.Com. and BBA First year (Year-wise syllabus) concentrates on conceptual understanding of the crucial aspect of Business Mathematics. Students are expected to acquire working knowledge in this paper. The importance of this subject is growing over the years due to various factors. While preparing the book as per new syllabus prescribed for B.Com. and BBA First year care has been taken to present the subject matter in a logical sequence to facilitate easy understanding by the students. The publishers thankfully aknowledge the contribution of Dr. Sushil Kumar Jain, M.Sc. (Maths), B.Ed. M.Phil. UGC Net, Ph.D. in the preparation of several new chapters specially chapters on ‘Vedic Mathematics’ as per new syllabus. Another helpful feature is the addition of Long Answer Type Questions, Short Answer Type Questions, Objective Type Questions and Numerical Problems with Answers at the end of each chapter which will help the students in preparing for the examination.
—Publishers
Department of Higher Education, Govt. of Madhya Pradesh B. Com. and BBA Year-wise syllabus as recommended by Central Board of Studies B.Com. Ist Year BUSINESS MATHEMATICS Unit-1
Brief history of Vedic mathematics in Indian knowledge tradition, methods and practice of quick calculation of addition, multiplication, division, square and square root of numbers through Vedic mathematics, method of quick verification of answers from Digit Sum. Lectures 10
Unit-2
Rules for sign in Algebra and practice, Rules for calculation (BODMAS) and practice, Simultaneous Equations-Meaning, Characteristic, types, calculations (with word problems) Lectures 15
Unit-3
Theory of indices (preliminary knowledge only, formulae), Logarithms and Antilogarithms-principles and calculations, Percentage Lectures 15
Unit-4
Ratio, Proportion, Discount, Brokerage
Lectures 20
Unit-5
Commission, Average, profit and loss
Lectures 15
Unit-6
Simple interest, Compound interest
Lectures 15
BBA Ist Year BUSINESS MATHEMATICS Unit-1
Ratio—Gaining and Sacrificing Ratio, Proportion, Percentage, Averages—Simple and Weighted Averages. Lectures 15
Unit-2
Simultaneous Equations—Meaning, Characteristics Types and Calculations, Preparation of Invoice. Lectures 18
Unit-3
Determinants and Matrices, Matrix-Definition. Types, Basic Operations on Matrices, Transpose of Matrix. DeterminantsMinors and Co factor. Adjoint and Inverse of Matrix. Lectures 20
Unit-4
Practical approach and application of Vedic Maths. Logarithms and Antilogarithms —Principles and Calculations. Simple and Compound Interest. Lectures 20
Unit-5
Commission, Discount, Brokerage and Profit and Loss Lectures 17
CONTENTS Chapter
Pages
1. RATIO .......................................................................................1 2. SACRIFICING RATIO AND GAINING RATIO .......................28 3. PROPORTION ........................................................................40 4. PERCENTAGE .......................................................................52 5. COMMISSION AND BROKERAGE .......................................83 6. DISCOUNT ...........................................................................100 7. SIMULTANEOUS EQUATIONS ...........................................111 8. PREPARATION OF INVOICE ..............................................158 9. ELEMENTARY MATRICES .................................................172 10. LOGARITHMS AND ANTILOGARITHMS ..........................216 11. SIMPLE INTEREST .............................................................247 12. COMPOUND INTEREST .....................................................279 13. AVERAGES ..........................................................................315 14. PROFIT AND LOSS .............................................................383 15. DETERMINANTS–MINORS AND CO-FACTOR .................403 16. ADJOINT AND INVERSE OF MATRIX ...............................431
Chapters No 8, 9, 15 and 16 are not included in the new syllabus of B.Com.
j (ii)
d
Chapters as per new syllabus for B.Com
17. BRIEF HISTORY OF VEDIC MATHEMATICS (IN INDIAN KNOWLEDGE TRADITION) ................................................. 454
18. ADDITION, MULTIPLICATION, DIVISION, SQUARE AND SQUARE ROOT OF NUMBERS THROUGH VEDIC MATHEMATICS (METHODS AND PRACTICE OF QUICK CALCULATION) .................... 459
19. METHOD OF QUICK VERIFICATION OF ANSWERS FROM DIGIT SUM ................................................................488 20. RULES FOR CALCULATION (BODMAS) AND PRACTICE ..................................................................492 21. THEORY OF INDICES .........................................................500 ●
Logarithms, Antilogarithms Tables ................................................. (i)