MACC Catalog #BOE152
CIP # 520408
DATE: November 2011
Moberly Area Community College
Common Syllabus
BOE 152: Business Math/Electronic Calculations
Current Term
Instructor:
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Course Description: BOE152 Business Math/Electronic Calculations
(3-0-3)
Business math applications and calculator skills are studied and practiced as they relate to
accounting, finance, management, economics, and retailing. Students are introduced to
solving problems using a computerized spreadsheet.
Prerequisite/Co-requisite: COMPASS, ASSET or ACT score required.
Text(s): Brechner, Contemporary Mathematics for business and Consumers with CD, 6th
Edition, Thomson/Southwestern Publishing, ISBN: 978-1-1330-7309-3.
Other Required Materials: Students will need a removable computer storage device
(USB flash drive), and a USB headset with microphone to communicate via Elluminate.
Purpose of Course:
The purpose of this course is to provide solid math preparation and foundation for
students preparing for careers in office administration, business administration,
accounting, or marketing, as well as many other related fields. Students will review basic
math operations and then apply these concepts in solving real-world consumer
applications.
General Course Objectives:
1. Students will perform fundamental math operations including fractions and
percentages.
2. Students will successfully complete business applications associated with buying
merchandise; payroll; taxes and insurance; interest, credit, and consumer loans; and
bank services including stocks and bonds.
3. Students will demonstrate proficiency on the 10-key electronic desk calculator.
4. Students will complete computer math applications through the use of Excel software.
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Statement to Connect Course with Technical Education Program Objectives:
In compliance with MACC’s Business and Office Technology Program Assessment Plan,
the student who successfully completes this course will be able to meet the following
Program Objectives:
1. Develop speed and accuracy of numeric data using the numeric keypad.
a. Demonstrate correct touch keypad skill.
b. Demonstrate ability to correctly enter numeric data from source
documents with industry standard speed and accuracy.
2. Master the financial skills necessary for preparing a bank reconciliation.
a. Use an electronic calculator to perform a bank reconciliation.
b. Understand the concept of a bank reconciliation.
3. Master general mathematical skills with the use of an electronic calculator.
a. Master speed and accuracy in performing addition on an electronic
calculator.
b. Master speed and accuracy in performing subtraction, multiplication and
division on an electronic calculator.
Course Content:
Review of Basic Math
Whole numbers, fractions, decimals, basic equations, percents
Real-World Business Applications
Checking accounts
Invoices, trade discounts, cash discounts
Markup and markdown
Payroll
Simple interest and promissory notes
Compound interest and present value
Annuities
Consumer and business credit
Mortgages
Taxes and Insurance
Investments
Math Applications using MS Excel Spreadsheets (Extra Credit)
Math Cue Business Tutorial Software
Assessment of Student Learning: (see Course Schedule for additional information)
Program Assessment of Student Learning:
The Business and Office Technology faculty continually strive to meet the needs of their
students through program improvements. These improvements are a result of program
assessments and the consultation and advisement of the BOT Advisory Committee. In
addition to the course assessments outlined in this syllabus, the objectives achieved in
this course will also be an integral part of the Business and Office Technology program
assessment. BOT students will be assessed on the mastery of course concepts and
essential skills attained in this course during the capstone course, Administrative Office
Procedures.
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Instructor Policies:
Attendance:
Any student who misses two consecutive weeks of class during a regular sixteen-week
semester or the equivalent proportion of class time during a shorter session will be dropped
from the class by the instructor unless acceptable justification is supplied. Additionally, any
student who misses more than one-fourth of the entire number of in-seat class meetings in a
regular 16-week semester or the equivalent proportion of class time during a shorter session,
may be dropped from that class by the instructor if, in the opinion of the instructor, the
student does not have reasonable opportunity to succeed in the class. A student’s attendance
rate will be calculated based upon the first day of the semester (not the student’s date of
enrollment in the course).
Student attendance must be defined in a different manner for online, hybrid, and virtual
courses. Student attendance in these courses is defined as active participation in the course.
Online, hybrid, and virtual courses will, at a minimum, have weekly mechanisms for student
participation, such as any or all of the following methods:
a. Completion of quizzes or exams
b. Submission of assignments
c. Participation in threaded discussions
d. Communication with the instructor
A student who does not participate in an online, hybrid, or virtual course for two consecutive
weeks will be dropped by the instructor unless acceptable justification is supplied. As with
ground courses, a student’s attendance rate in online courses will also be calculated
based upon the first day of the semester. If a student does not demonstrate active
participation in the online course within the first two weeks (or the equivalent
proportion of class time during a short session), the student will be dropped as “never
attended.” Simply logging into an online class does not constitute active participation.
Students should be aware that their dropping a course and their last date of attendance
in the course may impact their financial aid.
Tardiness:
Make-up and late work:
Schedule of Student Assignments/Activities: (see Course Schedule)
Parental Responsibility for Children: Students who are parents have the responsibility
to arrange for suitable care of their children while they attend class. Students should not
bring children to class: nor should children be left unattended anywhere on campus.
Procedures to protect the safety and welfare of unattended children will be handled by the
College. (Student Handbook)
Parental Responsibility for Children: Students who are parents have the responsibility
to arrange for suitable care of their children while they attend class. Students should not
bring children to class: nor should children be left unattended anywhere on campus.
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Procedures to protect the safety and welfare of unattendedchildre3n will be handled by
the College. (Student Handbook)
Americans with Disabilities Act Statement
Students who have disabilities that qualify under the Americans with Disabilities Act
may register for assistance through the Office of Access and ADA Services. Students are
invited to contact the Access/ADA office to confidentially discuss disability information,
academic accommodations, appropriate documentation and procedures. The office of
Access and ADA Services is located in the Main Library and the phone number is (660)
263-4100 ext. 11240. Students may also contact the Columbia office at (573) 234-1067
ext. 12120.
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