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30/360
1. Adjust D1 and D2 according to the fol-
lowing rules:
(1) If D2 and D1 are both the last day of
February, change D2 to 30.
(2) If D1 is the last day of February,
change D1 to 30.
(3) If D2 is 31 and D1 is 30 or 31, change
D2 to 30.
(4) If D1 is 31, change D1 to 30.
2. Calculate using the following formula:
DAYS = (Y2 – Y1) × 360 + (M2 – M1) ×
30 + (D2 – D1)
Actual
Percent change/Compound
interest calculations
where NEW = NEW PRC(FV), OLD = OLD
PRC(PV), %CH = %(I/Y), PD = PERIODS(N)
Error
%CH ≤ –100
NEW × OLD ≤ 0
Cost/Sell/Margin/Markup
calculations
where MAR = MARGIN, MU = MARK UP
Breakeven calculations
Statistical Calcula-
tion Formulas
Type
Linear
Quadratic
Exponential
Logarithmic
Power
Inverse
x
Σ
x
=
n
x
Σ
2
sx
=
n – 1
x
Σ
2
σ
x
=
x = x
+ x
Σ
1
Σ
x
= x
+ x
2
2
1
y
Σ
y
=
n
y
Σ
2
sy
=
n – 1
y
Σ
2
σ
y
=
Σ
y = y
+ y
1
Σ
y
= y
+ y
2
2
1
xy = x
y
Σ
1
1
An error will occur in a statisti-
cal calculation if:
• The absolute value of an
intermediate or calculation
result is equal to or greater
than 1 × 10
• The denominator is zero.
• An attempt is made to fi nd
the square root of a negative
number.
• No solution exists for a qua-
dratic regression calculation.
75
Regression formula
y = a + bx
y = a + bx + cx
y = a • e
bx
y = a + b • In x
b
y = a • x
1
y = a + b x
– nx
2
– nx
2
n
+ ··· + x
n
2
+ ··· + x
2
2
n
2
– ny
2
– ny
2
n
+ ··· + y
n
2
+ ··· + y
2
2
n
2
+ x
y
+ ··· + x
n
2
2
100
.
2
y
n
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