Two hours are spent on Lessons 14-20. Emphasis is placed on calculating fraction-decimal equivalencies, mixed operations, base, rate, and percentage. Three to four hours are spent on Lessons 21-25. Emphasis is placed on calculating single and chain discounts, complements, net decimal equivalents, and commission. V. Two to three hours is spent on Lessons 26-30 involving invoicing.
Emphasis is placed on extending invoices, quantity pricing, trade and cash discounts, and sales tax.
One to two hours is spent on Lesson 31-34 involving merchandising. Emphasis is placed on calculating markup, markdown, cost price, selling price, and net profit. To be successful in this course, students are expected to participate in discussions, readings, in-class writing, and peer review activities. The instructor may assign point values to such activities. The very nature of higher education requires that students adhere to accepted standards of academic integrity.