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Business Mathematics book is primarily intended for the students of for B.Com (Computer Application), B.Com (Hons.), BBA Semester Ist of MATS University Raipur. B.Com Part I of Pandit Ravishankar Shukla University, Bastar University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Sarguja University as per new syllabus effective from the academic session 2019-20. B.Com Semester IIIrd of Guru Ghasidas University Bilaspur. The unique feature of the book is that a new chapter on Simultaneous equations has been included in the book covering all topics of Unit-I of the new syllabus. Every possible care has been taken to remove errors of print or principle. Still, we stand apologetic for the errors, if any, having crept in the book unnoticed. The illustrations and exercises with Ans. have been selected from Examination Papers of the last fifteen years of various universities of Chhattisgarh and have been given topic-wise.