Commercial Mathematics 1 – For First Year Commerce (MU) – Semester 1 – As Per NEP Syllabus (VSC) | Anagha Medhekar, Dr Ajay Pathak | Nirali Prakashan

Module 1: Commission, Brokerage, Discount and Partnership:
1. Commission and Brokerage: Concept/Idea of Commission and Brokerage, Examples on calculation of commission and brokerage.
 Practical on Commission,  Practical on Brokerage

2. Discounts: Concept/Idea of Discount, Trade Discount, Cash Discount. Profit and Loss. Sharing of profit/loss in Partnership.
 Practical on Discount  Practical on Trade Discount  Practical on Cash Discount  Practical on Profit and Percentage Profit  Practical on Loss and Percentage Loss  Practical on Sharing of Profit in Partnership  Practical on Sharing of loss in Partnership

3. Mixture of discount and profit.
 Practical on mixture of discount and profit

Module 2: Shares and Mutual Funds:
1. Concepts of shares, face value, market value, dividend, equity shares, preferential shares, bonus shares, examples.
 Practical on shares (face value and market value)  Practical on dividend calculations  Practical on Equity shares  Practical on Preferential shares  Practical on Bonus shares

2. Mutual Funds, problems on calculation of Net Income after considering entry load, dividend, change in Net Asset Value (N.A.V) and exit load.
 Practical on Mutual Fund without considering Entry/Exit Load  Practical on Mutual Fund with only Entry Load  Practical on Mutual Fund with only Exit Load  Practical on Mutual Fund with Entry and Exit Load

3. Averaging of price under the ‘Systematic Investment Plan (S.I.P)

 Practical on SIP and averaging price under SIP