Essential Math for Accounting: Part II: Worthy & James Publishing

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4	Essential Math for Accounting: Part II

	*Adding Fractions*
	GENERAL RULE FOR ADDING FRACTIONS	61
	ADDING FRACTIONS WITH THE SAME DENOMINATOR	61
	ADDING MIXED NUMERALS WITH THE SAME DENOMINATOR	63
	ADDING FRACTIONS THAT HAVE DIFFERENT DENOMINATORS	65
	WHAT IS THE LOWEST COMMON DENOMINATOR?	65
	HOW TO ADD FRACTIONS USING THE LCD	66

	*Three Ways to Find the Lowest Common Denominator*
	OVERVIEW	69
	METHOD #1	69
	METHOD #2	69
	METHOD #3	70
	ADDING MIXED NUMERALS WITH UNLIKE DENOMINATORS	75

	*Subtracting Fractions*
	GENERAL RULE FOR SUBTRACTING FRACTIONS	76
	SUBTRACTING FRACTIONS WITH THE SAME DENOMINATOR	76
	SUBTRACTING MIXED NUMERALS WITH THE SAME DENOMINATOR	77
	SUBTRACTING FRACTIONS AND MIXED NUMERALS WITH UNLIKE DENOMINATORS	79
	SIGNED FRACTIONS	83
	COMPLEX FRACTIONS	84

	*Ratios*
	OVERVIEW OF RATIOS	86
	EXAMPLES OF RATIOS AND RATES	87

	*Averages*
	OVERVIEW OF AVERAGES	88
	THE ARITHMETIC AVERAGE	89

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Worthy & James Publishing is a provider of basic accounting books covering fundamental accounting principles, business accounting, and business math. Topics in financial accounting and business accounting covered include the balance sheet, the income statement, financial ratios, and bank reconciliation.