BUSINESS MATHEMATICS

DAY 01
Fraction – from the latin word “fractus” Decimal to fraction
Meaning broken.
Kind of Fraction Fraction to decimal
1. Proper fraction – numerator is less than
its denominator. ( ½) Percent to fraction
2. Improper fraction – equal or higher than
Denominator. ( 6/5) Fraction to percent
3. Mixed – consist of a whole number. ( 1 ½)
Dissimilar – don’t have denominator. Percent to decimal
Similar – have the same denominator.
Adding similar fraction Decimal to percent

Subtacting similar fraction Fraction to decimal

Multiplying similar fraction

Dividing similar fraction

Adding dissimilar fraction 5. 073 = five and thirty seventh thousandths

5 73 / 1000
Subtracting dissimilar fraction

Proper to mixed mixed to improper

Day 04
What, how, find, is always equal to X
Of, is = multiply
>Find 120% of ( 45) = 54
X= 120% (45) = 54
>0.4% of 700 is equal to what number
0.4% (700) = 2.8
>What percent of 35 is 210
X % (35) = 260 = 6x100 = 600
35 35
>20% is what number is equal to 3 1/2% of 80
X= 30 ½ % (800
= 61/2 % (80)
= 24.4
>How much is 2/5 of 90
= 2/5 (90) = 36
>72 is what percent of 90
=72 % = 90 = 1.25
72 72
>2/9 as much as, what number is 30?
= 2/9 (30) = 6.67
 PHILOSOPHY
DAY 01
Philosophy – philos “ love” Sophia “wisdom”
BRANCHES OF PHILOSOPHY
Etymologically philosophy means love of
Wisdom.
Who engages philosophy is called philosopher.
Etymologically = history of words
Operationally = performance or application of
Your wisdom.
DAY 02
THE PRE SOCATES AND SOCRATES
1. THALES ( 624-526 BCE)
-Father of western philosophy
-7 sages (wise men)
- water is one single substance that compromised
Everything.
2. PHYTHAGORAS (510-495BCE)
- philosophy is a way of life
-believe in reincarnation
-phythagoras theorem
3. HERACLITUS (535-475 BCE)
-everything is changing
-the only permanent in this world is change
-use fire to emphasis the idea of change
DAY 03
BRANCHES OF PHILOSOPHY
Theoritical – studies the principle of human
Knowledge, thought, argumentation.
Psychology – study of human behavior.
Epistemology- theory of knowledge.
Theodicy- good on logical abstraction.
Ontology- theoy of being.
Metaphysics- studies things beyond physical
realities.
Practical- methods and insight to explorehow
people can lead wiser and more reflective.
Logic- study of thinking and valid reasoning
ethics- studies of morality a light living
Axiology- study of value.
DAY 04
APPROACHES OF DOING PHILOSOPHY
Analytic- examines and criticizes fundamental
concepts.
-emphasizes logic (PROVED)
-avoid the use of vague words
-concept can be measured scientifically.
Speculative- tries to find on underlying DAY 07
explanation or general principles. John Locke
-Pre-socratic philosophers (NOT PROVED) -Human mind is blank, tablet, tabula rasa.
-use abstract/ vague words. -all ideas come from sensation and reflection.
-concept cannot be measured scientifically. Rene Descartes
DAY 05 -senses can deceived
Begins with question = philosophy -knowledge is doubtable-all knowledge is certain.
2 things why we question -experiences id deductive.
1. we do not know 2. We want to know -introduce the “rational doubt”
Act of questioning – expression of wondering. -father of modern, western philosophy,
Bertrand Russell – “philosophy is studies not DAY 08
For the sake of definite answer, but for the Truth
Sake of question themselves. -state of a certain matter (person, thing, event)
-enlarge the conception if what is possible -more temporary.
-enrich the intellectual imagination Fact
-diminish the dogmatic assurance -are concrete reality
DAY 06 -something that exist, or present in reality
Plato ( mentor of Aristotle) -universal
-knowledge is something innate or inborn Opinion
-knowledge is already in the mind before -a judgment base on fact
Experiences -changeable base on interpretation
-when idea is learned it’s a actually just recalled -arguable
Aristotle Belief
-knowledge is not something innate -something that is accepted
-it is sensory experiences that knowledge -conviction base on moral, cultural, personal
Is possible. Faith or value.
 PRINCIPLES OF MARKETING
DAY 01
Marketing – action or business of promoting Traditional Marketing
And selling product or services. -Diser “mall” Brick and Mortar
1. Direct Marketing -Push strategy
Direct selling to the customer -always been defined by the 4p’s
2. Advertising DAY 03
Communication between buyer and seller Planning- help you as you create plans to
3.Brand recognition Distributing- select the right places to sell
Recognized brand between other brand product.
4.Customer’s feedback Communicating-to increase our sale, to enh-
All information coming from customer ance your product.
5.Demand and Supply gab Brand Management- to prevent consumers
Hindrance problem when the buyer and from being confused.
Seller meets Marketing is “everything”
6.Restriction from entering new market Goals of Marketing
Blue ocean strategy -shape aspiration -target new customer
-satisfaction -to increase sale - enhance customer rela
-quality -grow market share tionship
-price -innovation -improver internal com
DAY 02 Product munication.
Place brand promotion DAY 04
Price Human needs- required by a human being
Digital Marketing for the health.
-Brick and click (online seller) Human wants-existing human wants.
-Pull strategy Exchange-trade of things of value between bns
The Marketing concept -defined its target DAY 06
and determine the needs, wants, value of Relationship marketing- long term, mutually
the market. Beneficial arrangements
The firm Target market Customer centric marketing- requires developing
Collaborative relationship. (result)
Product, price Customer relationship management- focuses on
Place, promotion using information about customers to create
The Product concept- attempt to find inter- marketing strategies. (process/info)
ested buyers after producing product. Value driven marketing- customers subjective
The firm product assessments of benefit. (customer satisfaction+
Prospective value for moner= vdm)
Customers Marketing management- process of planning, or
The Selling concepts- produces the product ganizing, implementing and controlling.
the Adapts aa selling strategy. MARKETING IS A LIFEBLOOD OF THE COMPANY
Selling method We can obtained profit:
The firm product 1. Acquiring new customer
Prospective 2. enhancing
Customers 3.extending the duration of the customer
DAY 05 3 process: Great service, quality, value.
Marketing Philosophy C- Marketing process
1. Product philosophy - Marketing plan
2.Production philosophy U- Customer behavior
3.Selling philosophy - Business building behavior
4.Marketing philosophy S- Market segmentation
5.Social marketing philosophy -Target market
T- Marketing mix -Marketing objectic
M- Service marketing
E- Distribution channels -Promotion
R- New trend market
DAY 08
Relationship Marketing
-Is a philosophy of doing business a orientation
That focuses on current customer and improving
Relationship with them.
 FUNDAMENTALS
DAY 01 Financial Statements- end product or
output in the entire accounting process.
Trial balance- listing all accounts titles together
With their perspective balance.
Posting- transferring the amount from journal
To the ledger.
Ledger- book use to classify and summarize
Transaction.
Journalizing- process of recording economic
Transaction
THE ACCOUNTS CYCLE
-series of segmental steps or procedures
> Identification the events
> Transactions are recorded in the journal
> Journal entries are posted to the ledger
> Preparation of a trial balance
> Preparation of the worksheet including
adjusting entries
>Preparation of the Financial Statements
>Adjusting journal entries are journalized
and posted
>Closing entries are journalized and posted
>Preparation of a post-closing trial balance
> Reversing journal entries are journalized
And posted.
DAY 02
Statements of Financial position- depicts the finan
cial position of a business entity.
Asset- controlled by the enterprises.
Liabilities- present obligation of the enterprises.
Equity- residual or what is left when liabilities are
deducted from assets.
Accounting equation- Asset= liabilities+OE.
--The total asset should always equal the total L
and E.
DAY 03 STATEMENT OF FINANCIAL POSITION
Asset Liabilities Equity
>Current >Current
>Noncurrent >Noncurrent
Asset- are resources tangible and intangible.
Current Asset- to be converted to cash, sold.
Non current asset- use to operate business.
Liabilities- obligation
Current Liabilities- one to be paid in 1yr
Non current liabilities- are not due to be paid in
1yr.
DAY 04
Statement of comprehensive income
-combination of two elements that shows
how a business entity performed.
Income Statements- displays components
Of the profit or loss.
2 elements if income statements
Revenues and Expenses are matched and
The difference is profit or loss.
4 Financial Statements
>Balance sheet >income statements
>cashflow >changes of OE.
 PRACTICAL RESEARCH
DAY 01
Research design- use to solve research
Problem.
Types of Research design:
1. Qualitative- explaining and understanding
2. Quantitative- examine the relation between
Variable by using numbers.
3. Mixed- combines both Quali. and Quanti.
EXPERIMENTAL
1. True experimental- controls both time
Related and group related threats.
2. Quasi experimental- lends itself to
Collecting more data
3. Pre experimental- have the least internal
Validity.
NON EXPERIMENTAL
1. Survey- use when the researcher indents to
Prove a Quantitative or numeric description.
2. Correlational Studies- calculate coefficient
3. Ex-post facto design- investigates casual.
4. Comparative design- involves comparing
And contrasting two or more samples.
5. Evaluate Design- seeks to assess or judge
In some way.
DAY 02
2 MAIN TYPES OF VARIABLE
Dependent- result, never be change
Independent- input manipulated material.
C I D E
Variable- characteristics of an individual or
organization that can be observed and measure
PRIMARY KINDS OF VARIABLE
1. Independent- cause
2. Dependent- effect
3. Intervening or Mediating- between the
dependent and independent variable.
4. Control- potencially influence the depen-
dent variable.
5. Confounding- not actually measured but
they exist researcher’s comment.
DAY 03
Statement of the Problem- beneficiaries
Scope- inside included research
Delimitation- outside on research
DEFINITION OF TERMS 2 WAYS
Operational- base from the research.
Conceptual- coming from dictionaries.
Statement of the problem
-Main(general) manner- declarative
-Sub problem(specific) manner- interogative
HYPOTHESIS
HO HI
- null - alternative
- negative - positive
DAY 04
Background of the study- overview of the
Research study, explains why.
DAY 05
Goulds, Veit and Clifford (1990) state that a
Research paper needs a single unifying theme,
One that will help you focus yourself on goal.
Formulation of research question and hypothesis:
1. list down the main ideas
2. convert the main ideas
3. transform research question in your research
Title into research hypothesis.
DAY 06
Scope- section of your research paper that tells which
Aspects of a subject you have chosen to analyze.
 BUSINESS FINANCE
Finance- “money” – branch of economics
Economic- wise allocation of limited resources.
-Resource Allocation ( budget)
-Resource Allocation ( Spend)
-Resource Management (monitor/maximize)
Financial Management- came from plan then
Directing.
1. public finance- government
2. corporate finance- private entities
3. personal finance- personal
CORPORATE FINANCE
Board of director
Chief executive officer
VPS Chief financial officer
Controller treasurer I.A
(accountant) (hold money) ( recorder)
-management accountant
-financial accountant
-tax accountant
DAY 02
Broker (Financial manager)
-responsible for purchasing product
Finance- concerned with RA, RA, RM
FUNCTION OF FINANCIAL MANAGER
Financing- includes making decisions on how
to fund long term investmeny.
Investing- includes choosing which type of
investments should invest.
Operating- deals with daily operation of the
company.
Dividend- paid by corporations to existing
Share holder
ROLE OF FINANCIAL MANAGER
Raising of funds- in order to meet the
obligation of the business.
Allocation of funds- once the fund are raise
through different channels.
Profit planning- one prime function of any
business organization.
Understand capital market- shares a
company are traded on stock.
DAY 04
Financial system- enable lenders and
borrowers to exchange fund.
Financial Market- organized forum in which
the suppliers and users.
Financial Institution- intermediaries that
channel the saving individual.
Private placement- sale a new security direc
ly to an investor.
Financial instrument- real or a virtual document
Representing a legal agreement.
Suppliers of fund/lenders- holders
Suppliers of fund/borrower- users
METHODS OF TRANSFERRING FUND
Direct Finance- lending by ultimate borrower with
No intermediary.
Indirect finance- lending by ultimate lender to a
Financial intermediary.
 ENGLISH
DAY 01 APPROACH
Academic writing- style of expression that 1. Bibliography 3. Psychological
researcheruse to define the intellectual 2. Reader response 4. Sociological
Boundaries of theirdisciplines and their False analogy- is an informal (fallacy)
Specific areas of expertise. Fallacy- mistaken belief
Technical writing- where author is writing about Essay- author’s own argument, opinion.
A particular subject that requires direction, DAY 04
Instruction or explanation. Writing process- internalize the steps for produ
Purpose- to persuade, to perform, entertain. cing a finished piece of writing.
Audience- an essay is anyone who might read. 1. Pre writing- planning phase of writing.
Tone- attitude or mood of author. 2.Drafting- creating your initial composition
DAY 02-03 by writing down all your ideas.
Critical reading- more active way of reading, 3. Revising- when you review, modify or reorga
Process of analyzing, interpreting and sometimes nized your work.
Evaluating. 4. Editing- to edit improve style and grammar.
WAYS ON HOW TO BE CRITICAL READING: 5. Publishing- last step of the writing process.
1. Annotate what you read DAY 05
2. Outline the text THE PRE WRITING PROCESS- Topic, theme,
3. Summarize the text purpose, genre, audience.
4. Evaluate the text PRE WRITING METHODS:
Reading Critical Reading Brainstorming- coming up with as many idea
-understanding -how text work as possible.
-what text says -analyzing, interpreting, Free writing- whatever comes your mind
-summary evaluating. About the topic.
-with the text -against the text
Drawing/ doodling- combining words with
Drawings, what you want to write.
Asking question- creative ideas through the use
Of questioning.
Outlining- traditional outlines to help you organize
Your thoughts.
DAY 06
Drafting- involves the students in organizing ideas
Into a coherent structure.
Draft- not a final version.
BASIC ELEMENTS OF FIRST DRAFT:
1. Introduction- motivates readers to keep reading.
2. Thesis statements- present main point, controlling
Ideas.
3. Topic sentence- states main idea of the paragraph
And implies how main idea connect to the thesis
4. Supporting sentences- explain sentences
5. Conclusion- reinforces the thesis statements and leaves
The audience with feeling completion.