व्यावसायिक गणित (Business Mathematics)

पुस्तक के इस संशोधित संस्करण को पूर्णतः छत्तीसगढ़ के विभिन्न विश्वविद्यालयों में बी.कॉम. प्रथम वर्ष नवीन शिक्षा निति (NEP) – 2020 के शैक्षणिक सत्र 2023-24 से प्रभावी नवीन पाठ्यक्रमानुसार तैयार की गई है |

व्यावसायिक गणित (Business Mathematics) Syllabus For B.Com. 1st Year of Various Universities of Chhattisgarh

To enable the students to have such minimum knowledge of mathematics as is applicable to business and economic situations.

• Unit 1 : Average : Meaning, characteristics, uses, merits & demerits and limitations Simple and combined average, change in term value, speed average, weighted average, algebraic problems. Calculation of average in case of large number of terms.
  Ratio : Meaning and characteristics, comparison of ratios, division of ratios, calculation of real numbers on basis of ratios, adding or subtracting the same number in terms of ratio, practical use of ratio in business and consolidation.
  Proportion : Meaning, Characteristics, Difference in ratio and proportion, Problems related to Continuous Proportion, Indices Proportion, Mix ratio.
  Percentage : Meaning and utility, rules related to percentage, number, election, examination, income expenditure, consumption, mixture, problems related to population.
• Unit 2 : Commission and Brokerage : Meaning, types of business agency, cash and redemption transactions, commission before and after bonus benefits, problems related to the word prior/due amount.
  Discount : Meaning and types, problems related to trading discount, cash discount, sequential discount and equivalent discount rate.
  Profit and Loss : Cost or purchase price, selling price, profit, loss, gross profit, concept of gross profit, percentage profit loss, purchase and sale price, more than one buyer and seller, dishonesty, adulteration, discount, commission related problems.
• Unit 3 : Matrices : Meaning and definitions, types of matrix, Algebra of matrix, transposed matrix.
  Determinants : Meaning and definitions, minor, co-factor, calculation of values of determinants up to third order, Laplace’s method, Sarru’s method
  Preparation of Invoice : Meaning, Contents, Advantages and types of Invoice, Methods of preparing Invoice.
• Unit 4 : Logarithms and Antilogarithms : Meaning, properties, fundamental laws and types, practical use of logarithm and antilogarithm table.
  Simple and Compound interest : Principal, amount, concept of real and nominal rate of interest, difference between simple interest and compound interest, practical problems related to interest, time rate, principal and amount. Calculation of interest by third, tenth and tenth rule and common multiplier method
• Unit 5 : Vedic Mathematics : 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. Simultaneous equations : Meaning, characteristics, methods of solving equations in two variables : Graphical, Substitution, Elimination and Cross mutliplication.