Business Mathematics by Dr. Dipjyoti Sarma and Mr. Bidyut Baruah is a comprehensive textbook specially designed according to the B.Com 4th Semester Honours CBCS syllabus of universities. The book provides a strong foundation in mathematical concepts that are essential for understanding modern commerce, business decision-making, and quantitative analysis.

The text covers key areas such as matrices, determinants, systems of linear equations, ratio and proportion, interest calculations, annuities, differentiation, integration, marginal analysis, cost and revenue functions, profit maximization, and linear programming techniques. Each chapter includes clear explanations, solved examples, step-by-step procedures, and a wide range of practice problems to strengthen numerical and analytical skills.

The book is written in a student-friendly manner, making complex concepts easy to understand while maintaining academic rigor. It is an ideal resource for commerce students seeking mathematical clarity for business analytics, finance, accounting, and managerial decision-making. Published by Mahaveer Publications, this textbook serves as a dependable companion for both classroom learning and examination preparation.

CHAPTER 1: DETERMINANT AND MATRIX (Pages 1–49)

1.1 Determinant – Introduction and Definition

1.2 Properties of Determinants

1.3 Equality of Two Matrices

1.4 Operation on Matrices

1.5 Application of Matrices in Solving Linear Equations

CHAPTER 2: LIMIT (Pages 49–118)

2.1 Introduction

2.2 Mathematical Functions and Their Types

2.3 Limits of a Function

2.4 Continuity and Discontinuity of a Function

2.5 Differentiation – Rules & Applications

2.6 Effect of Tax on Monopoly’s Price and Quantity

2.7 Economic Order Quantity (EOQ)

CHAPTER 3: CALCULUS – II (Pages 119–144)

3.1 Introduction

3.2 Definition of Partial Derivative

3.3 Working Rule for Finding Partial Derivatives

3.4 Euler’s Theorem on Homogeneous Function

3.5 Total Differentials and Total Derivatives

3.6 Implicit Functions and Their Derivatives

3.7 Maxima and Minima of Functions

3.8 Lagrange’s Method of Multiplier

CHAPTER 4: MATHEMATICS OF FINANCE (Pages 145–178)

4.1 Time Value of Money – Compounding & Discounting

4.2 Simple Compounding

4.3 Periodic Compounding

4.4 Continuous Compounding

4.5 Compound Amount at Changing Rates

4.6 Nominal and Effective Rate of Interest

4.7 Relationship between Nominal & Effective Rate of Interest

4.8 Depreciation – Types and Concepts

CHAPTER 5: LINEAR PROGRAMMING (Pages 179–206)

5.1 Introduction

5.2 Meaning of Linear Programming

5.3 Basic Assumptions of Linear Programming

5.4 Limitations of Linear Programming Problems

5.5 Applications of LPP in Business & Management

5.6 Mathematical Formulation of LPP

5.7 Important Definitions and Results

5.8 Graphical Method of Solving LPP

5.9 Special Cases in Linear Programming