Phase I of a study was conducted to identify the basic mathematics competencies needed for job success in office occupations (14 job clusters). It also sought to determine the differences between employees' and employer/supervisors' perceptions of the degree of importance of mathematics skills for office occupations. Following a review of literature, a preliminary list of business and office mathematics skills was submitted to an advisory committee of business teachers, field tested, and refined into a questionnaire that contained a list of 36 basic mathematics skills and 30 mathematics-related business skills. Survey forms were created and sent to 1,652 employees and 288 employer/supervisors at 58 businesses in Louisiana, with responses returned by 854 employees and 171 employer/supervisors. Tables were prepared showing ratings of mathematics skills by each of the respondent groups and by businesses by size. The most important skills cited by all respondents were adding/subtracting whole numbers, using 10-key adding machine or calculator, multiplying/dividing whole numbers, and using computer terminals for data entry and output. In only three categories (bank teller, bookkeeping/accounting clerk, and secretary) was there significant disagreement between employees and employers, according to a chi-square analysis. Most of the employees were satisfied with their mathematics preparation in school. The findings from the study were used as the basis for the development of a curriculum guide for Louisiana. (KC)