The New Business Arithmetic

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Excerpt from The New Business Arithmetic: A Treatise on Commercial Calculations A text book on commercial arithmetic should be essentially practical. The aim of The New Business Arithmetic has been to apply the principles of arithmetic to the problems of business and of life. How well it has succeeded in this practical char acter is amply attested by the increasing popularity it has enjoyed since its first publication. The topics are introduced logically and progressively, each carefully graded so as to secure the best results with the least friction, and so that the student will grasp it as a unified whole. Each subject is presented in a very clear and concise manner, no effort being made to exalt simple principles into complex and difficult propositions. The student is taught to reason through the use of well-selected problems, and the subject-matter of the problems is such as to give him at the same time a knowledge of business methods and customs as they exist. The number of problems supplied in connection with each topic is amply sufficient to give the proper discipline, and the experience of users of the book has shown that increasing facility in computation has always accompanied its use. The 1912 revision consists of the substitution of entirely new matter for the first thirty-six pages, covering the four fundamental processes in an entirely new way and omitting the subject of numeration. From page 37 on, the text remains unchanged. Two ideas have guided in the preparation of this new material (1) That a business arithmetic can be made attractive and really profitable at the very start by the use of simple problems deal ing with accounts and other live business topics, in place of the dead matter usually found there, (2) That a business arithmetic can be made and should be made to correlate with the book keeping. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.