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MTH302 Business Math Formulas

The document contains 30 formulas related to business mathematics and statistics. Some of the key formulas include: - Percent = fraction x 100 or Percent = base x rate - Average = sum / number of values - Change = final value - initial value; % change = (change/initial value) x 100 - Break even point (BEP) in units = fixed costs / contribution margin per unit - Margin % = markup amount x 100 / sale price; markup is on cost, margin is on sale price.

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2K views5 pages

MTH302 Business Math Formulas

The document contains 30 formulas related to business mathematics and statistics. Some of the key formulas include: - Percent = fraction x 100 or Percent = base x rate - Average = sum / number of values - Change = final value - initial value; % change = (change/initial value) x 100 - Break even point (BEP) in units = fixed costs / contribution margin per unit - Margin % = markup amount x 100 / sale price; markup is on cost, margin is on sale price.

Uploaded by

studentcare mtn
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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MTH302 Business Mathematics & Statistics

All formulas
MTH302 Business Mathematics & Statistics All formulas
MTH302 Online Study Material , Short Notes, Handouts, Study Resource Links and much
more
Formula 1
Percent = fraction x 100    
Formula 2
 Percent =base x rate   
Formula 1
Percent = fraction x 100    
Formula 2
 Percent =base x rate   
Formula 3
 Average = sum / numberWhere Sum= sum of all data valuesNumber = number of all data
values  
  
Formula 4
 Change = final value- initial value % change = change x 100/ initial value Or % change = (final
value- initial value )x 100/ initial value   
Formula 5
 Stock yield = annual dividend payments / stock’s current share price   
Formula 6
 Earnings per share= total profits of company/ number of shares  
  
Formula 7
 Price earnings ratio = market value per share (or) company’s current share price/ Earnings per
shareOr Price earnings ratio = market value per share (or) company’s current share price/ total
profits of company/ number of sharesOr Price earning ratio = market value per share (or)
company’s current share price x number of shares/ total profits of company   
Formula 8
Net current asset value per share = (current assets – total liabilities)/ number of shares
outstanding  
Formula 9
Dividends = Dividends% x number of shares/ face value of the share  
Formula 10
Return on investment in %= total gain x 100/ total cost  
Formula 11
Net cost price = list price – discount in Rs.Where discount in Rs = discount % x list price SoNet
cost price = list price- (discount % x list price)  
Formula 12
Simple interest = principal x time in years x rate of interest per annum / 100Or I=
PRT/100              
Formula 13
Compound interest = S-PWhere S= P (1+R/100) nSo Compound interest = P (1+R/100) n -P  
S= money accrued after n years or compound amount or accumulated value
 P= principalR = rate of interest per annumN = number of periods  
Formula 14
PV ordinary annuity (OR) A= r (OR) C x DISCOUNT FACTOR
-n -n
DISCOUNT FACTOR = [1-(1+i) / i]PV ordinary annuity (OR) A= r (OR) C x [1-(1+i) / i]A= discounted or present worth of an annuity   
Formula 15
FV ordinary annuity (OR) A=R (OR) C X ACCUMULATION FACTORAccumulation factor= [(1+i) n -
1/i]FV ordinary annuity (OR) S =r (OR) C x [(1+i) n -1/i]S =accumulated valueC (OR) r = payments per
periods (OR) amount of annuity (OR) cash flow per period i= rate of interest per annumn=
number of payments   
Formula 16
Selling price = cost price + Rs. Markup on costRs. Markup on cost = cost price x % markup on
cost So Selling price = cost price + (cost price x % markup on cost)So Selling price = cost price
(1+% markup on cost)   
Formula 17
Selling price = cost price + (selling price x % markup on sale)
cost price = Selling price – (Selling price x % markup on sale)Cost price = Selling price (1- %
markup on sale)  
  
  
Formula 18
Rs. Markup = Selling price – Cost price(OR) Rs. Markup on cost= cost price x % markup on
costRs. Markup on sale = Selling price x % markup on sale  
Formula 19
% Markup on cost= (Selling price – Cost price) x 100/ Cost price(OR) Rs. Markup on cost= Rs.
Markup x 100/ Cost price(AND) % Markup onSALE = (Selling price – Cost price) x 100/
Selling price(OR) Rs. Markup on sale = Rs. Markup x 100/ Selling price  
Formula 20
New selling price= current (OR) old selling price – Rs. MarkdownWhere Rs. Markdown = %
Markdown x current (OR) old selling price New selling price = current (OR) old selling price –
(% Markdown x current (OR) old selling price)New selling price = current (OR) old selling price
(1- % Markdown)   
Formula 21
Rs. Markdown = current (OR) old (OR) original selling price - new selling price  % Markdown=
Rs. Markdown x 100/ current (OR) old (OR) original selling price  
Formula 22
Actual Rs. Paid = total Rs. Assumed to be paid due to discount (1-% discount)  
Formula 23
Margin % = Rs markup (OR) Rs. Margin x 100/ saleAnd Rs. Margin= Margin % x selling
priceWhile markup % = Rs. Markup x 100/ costMargin (OR) markup = (Selling price – Cost
price) x 100/ Selling priceSelling price =cost price + Rs. Margin / Rs. MarkupRemember unless
it is mentioned that markup is on sale, simple markup means markup on cost    while
margin is always on sale  
  
Formula 24
 Markup on sale= % markup on cost / (1+ % markup on cost)
% markup on cost= % markup on sale/ (1+ % markup on sale)
 
Formula 25
Break even point (OR) BEP in units = fixed cost/ contribution margin per unit
Formula 26
 BEP in Rs. = fixed cost x net sales / TOTAL contribution margin
BEP in Rs. = fixed cost x selling price per unit / contribution margin per unit
Formula 27
BEP as % capacity = BEP in units x 100/ production capacity
Formula 28
Total Contribution margin = Net sales- variable cost
Contribution margin per unit = selling price per unit - variable cost per unit
Formula29
Contribution rate = Total Contribution margin x 100/ net sales
Contribution rate = Contribution margin per unit x 100/ selling price per unit
Formula 30
Net income = number of units sold above BEP x Contribution margin per unit
Formula 31
Net loss = number of units sold below BEP x Contribution margin per unit
Net loss= - Net income = - number of units sold above BEP x Contribution margin per unit
 Average = sum / numberWhere Sum= sum of all data valuesNumber = number of all data
values  
  
Formula 4
 Change = final value- initial value % change = change x 100/ initial value Or % change = (final
value- initial value )x 100/ initial value   
Formula 5
 Stock yield = annual dividend payments / stock’s current share price   
Formula 6
 Earnings per share= total profits of company/ number of shares  
  
Formula 7
 Price earnings ratio = market value per share (or) company’s current share price/ Earnings per
shareOr Price earnings ratio = market value per share (or) company’s current share price/ total
profits of company/ number of sharesOr Price earning ratio = market value per share (or)
company’s current share price x number of shares/ total profits of company   
Formula 8
Net current asset value per share = (current assets – total liabilities)/ number of shares
outstanding  
Formula 9
Dividends = Dividends% x number of shares/ face value of the share  
Formula 10
Return on investment in %= total gain x 100/ total cost  
Formula 11
Net cost price = list price – discount in Rs.Where discount in Rs = discount % x list price SoNet
cost price = list price- (discount % x list price)  
Formula 12
Simple interest = principal x time in years x rate of interest per annum / 100Or I=
PRT/100              
Formula 13
Compound interest = S-PWhere S= P (1+R/100) nSo Compound interest = P (1+R/100) n -P  
S= money accrued after n years or compound amount or accumulated value
 P= principalR = rate of interest per annumN = number of periods  
Formula 14
PV ordinary annuity (OR) A= r (OR) C x DISCOUNT FACTOR
-n -n
DISCOUNT FACTOR = [1-(1+i) / i]PV ordinary annuity (OR) A= r (OR) C x [1-(1+i) / i]A= discounted or present worth of an annuity   
Formula 15
FV ordinary annuity (OR) A=R (OR) C X ACCUMULATION FACTORAccumulation factor= [(1+i) n -
1/i]FV ordinary annuity (OR) S =r (OR) C x [(1+i) n -1/i]S =accumulated valueC (OR) r = payments per
periods (OR) amount of annuity (OR) cash flow per period i= rate of interest per annumn=
number of payments   
Formula 16
Selling price = cost price + Rs. Markup on costRs. Markup on cost = cost price x % markup on
cost So Selling price = cost price + (cost price x % markup on cost)So Selling price = cost price
(1+% markup on cost)   
Formula 17
Selling price = cost price + (selling price x % markup on sale)
cost price = Selling price – (Selling price x % markup on sale)Cost price = Selling price (1- %
markup on sale)  
  
  
Formula 18
Rs. Markup = Selling price – Cost price(OR) Rs. Markup on cost= cost price x % markup on
costRs. Markup on sale = Selling price x % markup on sale  
Formula 19
% Markup on cost= (Selling price – Cost price) x 100/ Cost price(OR) Rs. Markup on cost= Rs.
Markup x 100/ Cost price(AND) % Markup onSALE = (Selling price – Cost price) x 100/
Selling price(OR) Rs. Markup on sale = Rs. Markup x 100/ Selling price  
Formula 20
New selling price= current (OR) old selling price – Rs. MarkdownWhere Rs. Markdown = %
Markdown x current (OR) old selling price New selling price = current (OR) old selling price –
(% Markdown x current (OR) old selling price)New selling price = current (OR) old selling price
(1- % Markdown)   
Formula 21
Rs. Markdown = current (OR) old (OR) original selling price - new selling price  % Markdown=
Rs. Markdown x 100/ current (OR) old (OR) original selling price  
Formula 22
Actual Rs. Paid = total Rs. Assumed to be paid due to discount (1-% discount)  
Formula 23
Margin % = Rs markup (OR) Rs. Margin x 100/ saleAnd Rs. Margin= Margin % x selling
priceWhile markup % = Rs. Markup x 100/ costMargin (OR) markup = (Selling price – Cost
price) x 100/ Selling priceSelling price =cost price + Rs. Margin / Rs. MarkupRemember unless
it is mentioned that markup is on sale, simple markup means markup on cost    while
margin is always on sale  
  
Formula 24
 Markup on sale= % markup on cost / (1+ % markup on cost)
% markup on cost= % markup on sale/ (1+ % markup on sale)
 
Formula 25
Break even point (OR) BEP in units = fixed cost/ contribution margin per unit
Formula 26
 BEP in Rs. = fixed cost x net sales / TOTAL contribution margin
BEP in Rs. = fixed cost x selling price per unit / contribution margin per unit
Formula 27
BEP as % capacity = BEP in units x 100/ production capacity
Formula 28
Total Contribution margin = Net sales- variable cost
Contribution margin per unit = selling price per unit - variable cost per unit
Formula29
Contribution rate = Total Contribution margin x 100/ net sales
Contribution rate = Contribution margin per unit x 100/ selling price per unit
Formula 30
Net income = number of units sold above BEP x Contribution margin per unit
Formula 31
Net loss = number of units sold below BEP x Contribution margin per unit
Net loss= - Net income = - number of units sold above BEP x Contribution margin per unit

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