Primarily for students in business career programs. The objective of the course is to introduce students to concepts and calculations needed in the business world. Topics include payroll records, depreciation, overhead, financial statements, commercial discounts, markup, markdown, simple interest, compound interest, promissory notes and annuities. This course is not recommended as an elective for those intending to transfer.

Prerequisite: Achieving an appropriate score on the mathematics part of the ACT or SAT, or completion of MAT 012 with a grade of at least C or scoring at an appropriate level on the Mathematics Placement Test.

Note: Credit is not given for both MAT 121 and MAT 131 or MAT 121 and MAT 142 or MAT 121 and MAT 151.

Upon completion of this course, the student will be able to:

1. acquire the ability to use certain concepts and vocabulary encountered in the business world;
2. acquire the ability to use the mathematics necessary to handle problems encountered in the business world;
3. develop facility and self-confidence with arithmetic computations;
4. develop facility and self-confidence with pre-algebra topics.