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  2. Long division - Wikipedia

    en.wikipedia.org/wiki/Long_division

    In this example, 1260257 is to be divided by 37. First the problem is set up as follows: 37)1260257 Digits of the number 1260257 are taken until a number greater than or equal to 37 occurs. So 1 and 12 are less than 37, but 126 is greater. Next, the greatest multiple of 37 less than or equal to 126 is computed.

  3. Division (mathematics) - Wikipedia

    en.wikipedia.org/wiki/Division_(mathematics)

    In terms of partition, 20 / 5 means the size of each of 5 parts into which a set of size 20 is divided. For example, 20 apples divide into five groups of four apples, meaning that "twenty divided by five is equal to four". This is denoted as 20 / 5 = 4, or ⁠ 20 / 5 ⁠ = 4. [2] In the example, 20 is the dividend, 5 is the divisor, and 4 is ...

  4. Percentage - Wikipedia

    en.wikipedia.org/wiki/Percentage

    To calculate a percentage of a percentage, convert both percentages to fractions of 100, or to decimals, and multiply them. For example, 50% of 40% is: ⁠ 50 / 100 ⁠ × ⁠ 40 / 100 ⁠ = 0.50 × 0.40 = 0.20 = ⁠ 20 / 100 ⁠ = 20%. It is not correct to divide by 100 and use the percent sign at the same time; it would literally imply ...

  5. Irreducible fraction - Wikipedia

    en.wikipedia.org/wiki/Irreducible_fraction

    Two fractions ⁠ a / b ⁠ and ⁠ c / d ⁠ are equal or equivalent if and only if ad = bc.) For example, ⁠ 1 / 4 ⁠, ⁠ 5 / 6 ⁠, and ⁠ −101 / 100 ⁠ are all irreducible fractions. On the other hand, ⁠ 2 / 4 ⁠ is reducible since it is equal in value to ⁠ 1 / 2 ⁠, and the numerator of ⁠ 1 / 2 ⁠ is less than the numerator ...

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  7. Average cost method - Wikipedia

    en.wikipedia.org/wiki/Average_cost_method

    Finally, this quantity is multiplied by weighted average cost per unit to give an estimate of ending inventory cost. The cost of goods sold valuation is the amount of goods sold times the weighted average cost per unit. The sum of these two amounts (less a rounding error) equals the total actual cost of all purchases and beginning inventory.

  8. Divisibility rule - Wikipedia

    en.wikipedia.org/wiki/Divisibility_rule

    Also, one can simply divide the number by 2, and then check the result to find if it is divisible by 2. If it is, the original number is divisible by 4. In addition, the result of this test is the same as the original number divided by 4. Example. General rule. 2092 (The original number)

  9. Operating leverage - Wikipedia

    en.wikipedia.org/wiki/Operating_leverage

    Operating leverage can also be measured in terms of change in operating income for a given change in sales (revenue).. The Degree of Operating Leverage (DOL) can be computed in a number of equivalent ways; one way it is defined as the ratio of the percentage change in Operating Income for a given percentage change in Sales (Brigham 1995, p. 426):