| 1 | Understanding Basic Business Calculations: Students will be able to calculate percentages, ratios, proportions, and mixes frequently used in business and apply them to commercial scenarios. |
| 2 | Cost and Profit Management: Students will understand basic concepts such as cost, sales price, discounts, rebates, and profit margins, and will be able to accurately calculate profit and loss. |
| 3 | Applying Financial Mathematics: Students will understand the time value of money and evaluate investment and financing decisions by calculating simple and compound interest, discounts, and regular payments (annuities). |
| 4 | Investment Analysis and Valuation: Students will be able to calculate the depreciation of business assets and interpret the impact of different depreciation methods on financial statements. |
| 5 | Using Analytical Tools for Decision Making: Students will be able to determine a business's break-even point (break-even analysis) and contribute to strategic decisions regarding pricing and production by analyzing the cost-volume-profit relationship. |
| 6 | Using Technology Effectively: Will be able to make complex commercial and financial calculations more quickly and accurately and create simple financial models by using spreadsheet software (MS Excel). |