Calicut University

F.Y.B.COM.
(ACCOUNTING & FINANCE)
SEMESTER - II (CBCS)

BUSINESS MATHEMATICS

SUBJECT CODE : UA_FFSII.7

, © UNIVERSITY OF MUMBAI
Prof. Suhas Pednekar
Vice-Chancellor,
University of Mumbai,

Prof. Ravindra D. Kulkarni Prof. Prakash Mahanwar
Pro Vice-Chancellor, Director,
University of Mumbai, IDOL, University of Mumbai,



Programme Co-ordinator : Prof. Rajashri Pandit
Asst. Prof. in Economic,
Incharge Head Faculty of Commerce,
IDOL, University of Mumbai, Mumbai

Course Co-ordinator : Mr. Vinayak Vijay Joshi
Asst. Professor in Accountancy
IDOL, University of Mumbai, Mumbai

Course Writer and : Mr. Mandar Bhanuse
Editor Asst. Professor
IDOL, University of Mumbai, Mumbai

: Mr. Sumit Dubey
Asst. Professor
IDOL, University of Mumbai, Mumbai
Course Writer : Mr. Dattatray Jalindar Bhosale
Assistant Professor
Rayat Shikshan Sanstha’s Karmaveer Bhaurao
Patil College, Vashi, Navi Mumbai

: Ms. Seema Attarde
Assistant Professor
Mulund College of Commerce,
Mulund, Mumbai

December 2021, Print - 1, ISBN-978-93-91735-25-8

Published by : Director,
Institute of Distance and Open Learning ,
University of Mumbai,
Vidyanagari, Mumbai - 400 098.



DTP Composed : Mumbai University Press
Printed by Vidyanagari, Santacruz (E), Mumbai

, CONTENTS
Unit No. Title Page No.


1. Ratio, Proportion and Percentage 01
2. Profit, Loss, Discount, Commission and Brokerage 19
3. Simple interest and Compound interest 44
4. Annuities and EMI 57
5. Shares and Mutual Funds 72






, Revised Syllabus of Courses of B.Com. (Accounting and Finance)
Programme at Semester II


Core Courses (CC)

7.Business Mathematics

Modules at a Glance
Sr. Modules No. of
No. Lectures

1 Ratio, Proportion and Percentage 15

2 Profit and Loss 15

3 Interest and Annuity 15

4 Shares and Mutual Fund 15

Total 60