The CMB Power Spectrum is one of the most important concepts in Big Bang theory. However, the mathematics of power spectrum analysis are complex and less than intuitive. This paper discusses the mathematics of the power spectrum analysis for CMB, with a focus on bringing clarity to this topic. We discuss the concepts involved and provide examples of the calculations that build towards the CMB power spectrum chart. We examine topics such as the angular power spectrum calculation and associated amplitude calculation. We discuss the spherical harmonic equations and the Legendre functions. We provide example calculations to assist readers in understanding the mathematics behind developing the power spectrum chart. Our audience is those individuals that are interested in cosmology and the Big Bang, and who want to have a better understanding of the mathematics behind the CMB power spectrum analysis.