Recent SemestersFall 2026Class Size45 studentsCredits3PrerequisiteIntermediate Algebra or the equivalent with a grade of C or better, or by assessment through the college's multiple measures placement processes Transfers ToCSUCSU GE Area B4Description54 lecture hours per term. This course prepares students for mathematical concepts involving quantitative reasoning and analysis in management, finance, accounting, real estate, and other areas of business. he course content involves a thorough study of all aspects of business mathematics including basic computational skills, fractions, decimals, percentages, bank reconciliation, use of business formulas and equations, payroll, discounts, and markup/markdowns, simple and compound interest, present values analysis, annuities and sinking funds, credit, depreciation and inventory, payroll taxes, promissory notes, insurance, financial reports, and business statistics. (Degree Credit) (CSU) AA GE, CSU GE