Math is not an easy subject for everyone. This study guide is a chance to improve or refresh your math skills prior to attending the course or if you are challenging the exam. It is the intent to explain the math processes with everyday applications and then show how they apply to sales ratios and their statistics. This is not a tutorial produced or endorsed by IAAO. At the end of the tutorial is a complete list of the formulas used, as well as the solutions to the problems in the material.