Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
MVUP11020109220	COMMERCIAL MATHEMATICS	Compulsory	1	2	2

Level of Course Unit

Short Cycle

Objectives of the Course

The aim of the course is • to teach percentage calculations • to develop skills of the students in commerce to comprehend the mathematical expression of commercial activities • to equip students with the knowledge and skills of interest calculation • to develop the ability of the students to calculate discounts

Name of Lecturer(s)

Öğr. Gör. Yasemin Yıldırım

Learning Outcomes

1	Make calculations of rate and proportion
2	Make calculations of percentage, cost, profit, loss
3	Make calculations of interest
4	Make calculations of discount

Mode of Delivery

Evening Education

Prerequisites and co-requisities

Yok

Recommended Optional Programme Components

Week 1 The concept of rate and proportion, characteristics of proportionality 1 Week 2 Direct proportion, inverse proportion, compound proportion 1 Week 3 Proportional division 1 Week 4 The concept of percentage and per thousand, concepts used in percent and per thousand accounts,simple percentage calculations 1 Week 5 Amount of percentage calculation, per share calculation, basic number calculation 1 Week 6 Internal percentage calculations (the amount of percentage, basic amount, per share) 1 Week 7 External percentage calculations ((the amount of percentage, basic amount, per share) 1 Week 8 Mid-term exam Week 9 According to ratio at cost, amount of profit-loss, price of cost and sales calculations 1 Week 10 According to ratio at sales, amount of profit-loss, price of cost and sales calculations, the percentage of profit or loss calculation over the cost and sales 1 Week 11 Concepts used in interest accounts, amount of interest, capital, rate of interest and term calculation 1 Week 12 Internal interest, antisipe interest 1 Week 13 average interest, commercial interest and real interst calculation 1 Week 14 Concepts used in discount accounts (nominal value, term, rate of discount, cash value, amount of discount) 1 Week 15 External discount,internal discount,practices 1 Week 16 Final Exam

Course Contents

• Ratio and proportion, • Accounts of percent and per thousand, • Accounts of cost and sales, • Interest accounts, discount accounts

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	The concept of rate and proportion, characteristics of proportionality
2	Direct proportion, inverse proportion, compound proportion
3	Proportional division
4	The concept of percentage and per thousand, concepts used in percent and per thousand accounts,simple percentage calculations
5	Amount of percentage calculation, per share calculation, basic number calculation
6	Internal percentage calculations (the amount of percentage, basic amount, per share)
7	External percentage calculations ((the amount of percentage, basic amount, per share)
8	Midterm Exam
9	According to ratio at cost, amount of profit-loss, price of cost and sales calculations
10	According to ratio at sales, amount of profit-loss, price of cost and sales calculations, the percentage of profit or loss calculation over the cost and sales
11	Concepts used in interest accounts, amount of interest, capital, rate of interest and term calculation
12	Internal interest, antisipe interest
13	average interest, commercial interest and real interst calculation
14	Concepts used in discount accounts (nominal value, term, rate of discount, cash value, amount of discount)
15	External discount,internal discount,practices
16	Final Exam