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Financial accounting

Accounting Chapter 3

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Algebra
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Accounting Historians Journal
Michael Chatfield

Claudia Bienias Gilbertson, CPA Teaching Professor North Hennepin Community College Brooklyn Park, Minnesota Mark W. Lehman, CPA Associate Professor Richard C. Adkerson School of Accountancy Mississippi State University Starkville, Mississippi General Journal ?VV??????}Century 21 gil47657_fm.indd Sec1:igil47657_fm.indd Sec1:i 11/15/07 9:33:39 AM11/15/07 9:33:39 AM Accounting for a Service Business Organized as a Proprietorship1 C H A P T E R 1 PART PH O TO S: S TO CK BY TE , B LE ND IM AG ES , D IG IT AL V IS IO N (A LL G ET TY IM AG ES ) C H A P T E R 5 C H A P T E R 2 C H A P T E R 6 Chapter 1 Starting a Proprietorship: Changes That Affect the Accounting Equation Chapter 2 Analyzing Transactions into Debit and Credit Parts

Factoring Trinomials

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Guide to Factoring 1) Factor out the GCF (always factoring out at least a ?1 if needed). 2) Factor the remaining polynomial based on the number of terms: two terms Difference of two squares ? a2 ? b2 If so, factor it as (a+ b)(a ? b) OR Difference or sum of two cubes A3 + B3 = (A + B)(A2 ? AB + B2) A3 ? B3 = (A ? B)(A2 + AB + B2) three terms Perfect Square Trinomial ? a2 + 2ab + b2 or a2 ? 2ab + b2 If so, factor it as (a + b)2 if the middle term in positive and (a? b)2 if the middle term is negative. Trinomial ? x2 + bx + c (no coefficient on the leading term) If so, find two numbers with product = c and sum = b Factor the trinomial as (x + ?)(x + ?), putting those two numbers in for the ??s. Trinomial ? ax2 + bx + c (coefficient on the leading term)
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