Taxmann’s Business Mathematics by S.K. Sharma, Gurmeet Kaur – 1st Edition 2026.

Business Mathematics is a comprehensive, application-driven textbook that presents the complete quantitative toolkit a commerce student needs—matrices, calculus, finance mathematics, and linear programming—strictly through the lens of real-world business and economic decision-making. Written in deliberately accessible language, this book is aimed squarely at beginners and students who have historically found mathematics intimidating. It is perfectly aligned with the B.Com. (Hons.) and B.Com. syllabi under the UGCF–NEP 2020 framework of the University of Delhi.

The “Matched-Pair” Learning Architecture

What sets this book apart in a crowded field is a brilliant structural decision that runs through almost every chapter: Learn It, Then Do It.

• 493 Solved Examples: Concepts are developed step-by-step and anchored to Indian, rupee-denominated business contexts. Full working is shown at every stage—nothing is skipped.

• 486 Matched Exercises: Each solved example is mirrored by a same-numbered end-of-chapter exercise that poses the exact same task with different data. You read the method worked through in full, then immediately perform it unaided on parallel data, with an answer key supplied for comparison.

• 45 Years of DU Papers: Features 294 University of Delhi past-paper questions drawn from 42 distinct sittings (1981–2026). Crucially, 254 of these are solved examples, meaning you see the real exam question worked end-to-end.

Complete Syllabus Coverage (Unit-by-Unit)

The book’s five academic units map one-to-one onto the Delhi University DSC 3.1 syllabus, plus a dedicated practical unit:

• Unit I — Matrices & Determinants: Matrix algebra, Cramer’s Rule, and Leontief’s Input-Output Model.

• Unit II — Calculus I (Differentiation): Marginal analysis, local maxima/minima, elasticity of demand, and Economic Order Quantity.

• Unit III — Calculus II (Partial Differentiation & Integration): Cobb-Douglas production functions, consumer/producer surplus, and bivariate optimization.

• Unit IV — Mathematics of Finance: Compounding, discounting, annuities (the most heavily worked chapter), loan amortization, and bond valuation.

• Unit V — Linear Programming: LPP formulation, graphical solutions, and the Simplex Method with full economic interpretation (shadow prices, opportunity costs).

• Unit VI — Spreadsheet Practicals: 43 pages dedicated to documenting Excel financial functions (PMT, FV, RATE) and Linear Programming using the Solver add-in.

Who Should Buy This Book?

• B.Com. (Hons.) & B.Com. (Prog.) Students: Primarily targeted at Semester III and V students at the University of Delhi (and SOL students) following the NEP 2020 syllabus.

• Central University Students: Equally suited for comparable commerce and management curricula at universities across India.

• Mathematics-Averse Learners: The candid, step-by-step exposition and matched-pair exercise design make it the perfect text for students who struggle with quantitative techniques.

About the Authors

Dr. S.K. Sharma

Dr. S.K. Sharma is a former senior faculty member of S.G.T.B. Khalsa College, University of Delhi. He holds a Ph.D. from the Delhi School of Economics. Across a long teaching career, he has taught Quantitative Techniques, Finance, and Computers to B.Com. (Hons.) students, and served as visiting faculty to the Department of Computer Science. He has authored multiple texts on Business Analytics and Financial Management.

Prof. (Dr) Gurmeet Kaur

Prof. (Dr) Gurmeet Kaur is a senior faculty member at Daulat Ram College, University of Delhi, with a doctorate from the Delhi School of Economics. With nearly three decades of teaching experience in Business Mathematics and Analytics, she has contributed to developing over 50 e-lessons for the Institute of Lifelong Learning. Her research is widely published in Scopus-indexed and Web of Science journals.

Details