HOW TO KEEP AN ACCOUNT Here is a college boy's account for one week. This young man earns a part of his expense money by working in the College Library and by copying themes and theses with his typewriter. At the end of every month he sends his father a copy of his account for the month. If his expenditures had been greater than his receipts, the "balance" would have been on the other side of the account, the balance being the sum necessary to be added to the smaller sum to equal the larger, or to make the two sides of the account "balance." When one transacts business for another, or acts as treasurer for an organization, he should keep an exact account of receipts and expenditures. A book suitable for this purpose may be purchased for a few cents. If you were the class treasurer to collect gifts for the Red Cross, should you keep an account? Would there be expenditures? KEEPING ACCOUNTS Rule your paper, and make out the accounts of the following transactions, showing the balance in each case: 1. Mrs. Worthington, during the first week in July, spent $7 for groceries, 40¢ for ice, and $1.28 for vegetables and fruit. She paid a gas bill of $1.65, an electric light bill of $1.10, and a telephone bill of $2.00. She had $1.67 remaining from the previous week, received her weekly allowance of $12 for household expenses, and sold some cherries and currants for $2.15. Make out her account for household expenses for the week. 2. Mr. True superintended the repairs on Miss Gilbert's house. June 15 he paid out $12.75 for lumber, 30¢ for nails, $5.83 for plumbing, and $2.35 for screen wire. On June 20, he paid $98.75 for painting and kalsomining, $14 for carpenter work, and $2.50 for labor. On June 16 he received $10 in cash, and on June 21 a check for $50. Make out Mr. True's account. 3. Alfred took a vacation trip. He had saved $3.69; his father gave him $2.90 and his Uncle Joe gave him $1.00. He paid $.65 for fishing tackle, $2.18 for railroad fare, 50¢ for boat hire, and $3.50 for board. Make out his account, putting in dates. 4. Suppose you are treasurer of a baseball club. Make out your account, showing money received from a Saturday exhibition, from gifts, and on hand when you were elected. Show expenditures for suits, bats, and balls. 5. Suppose you are treasurer of a sewing club. Make out an account similar to the one in 4. 6. Suppose you are treasurer of your class when it holds an ice-cream and candy sale to raise money for a picture. Let the class suggest items to be entered as receipts and as expenditures. Make out your account. HOW TO ATTACK A PROBLEM 1. Most of us can solve a problem easily when it requires only one process, such as addition, subtraction, multiplication, or division. Sometimes, even then, we are in doubt between addition and subtraction, or between. multiplication and division. 'Where only one process, or step, is required we are usually given two facts from which to find a third, which is the answer. For example, Frank earned 75¢ a day. He worked 5 days. These are the two facts that are given. From them we may find a third fact. What is it? 2. When more than one step is required, we may have two facts given, but we cannot obtain the answer until we find another fact and use that to find the answer. For example, we may be asked to find the number of tons in two loads of coal weighing 5321 lb. and 4679 lb. We cannot find the answer by one operation. If we were given the number of tons in each load, instead of the number of pounds, we could add them to find the whole number of tons; or, if we were given the whole number of pounds, we could remember that there are 2000 lb. in a ton and then get the answer by one operation. So we may do either of two things to obtain another fact that we need, to get the answer. Which will be easier? Try it. Sometimes it will help us decide what to do if we think, "Will the answer be greater or less than the number given?" or, "What must I find before I can use one of the given facts to get the answer?" 3. Sugar is 8¢ a pound. Louis bought 10 lb. Question. 4. A pane of glass is 16 inches long. What other fact must we have before we can find its area? 5. Dan paid $2.25 for some stockings. What other fact must we have in order to find the number of pairs he bought? 6. Fred worked last Saturday for 10¢ an hour. What other fact must we have in order to find how much he earned? 7. A concrete column is 18 ft. high, and its other dimensions are 2 ft. by 3 ft. What must I find before I can compute the number of cubic yards it contains? 8. Three girls made bandages for the Red Cross. The first made 45 bandages, and the second made 61 bandages. What must we know before we can find how many bandages were made by the three girls? 9. Ruby's brother earns $80 a month. He spends $48.35 a month. We are to find what he saves in two years. What must we find first? In how many ways may we solve this problem? 10. Edgar went to the store with a $5 note. He bought potatoes, flour, a broom, some cans of corn. What more must we know in order to find what change he should receive? 11. A concrete sidewalk is 200 ft. long. What else must we know in order to find its area? What other fact must we still have before we can find its cost? 12. A floor contains 240 sq. ft. This and what other number would enable you to find its length? The area and what other number would enable you to find its width? 13. A soldier receives $30 a month. What else must you know in order to find what he has received since he entered the army? 14. We know the cost of 15 pounds of sugar. How may we find the cost of 30 pounds? Of 45 pounds? Of 3 pounds? Of 5 pounds? 15. A number of girls shared equally the cost of a picnic lunch, consisting of fruit, jelly, cake, sandwiches and lemonade. How shall we find each girl's part of the expense? This is the plan of a real garden which Joseph and his father culti vated. All the statements in the exercises are facts. Take your rule and find out the scale of the plan. 1. The corn was planted so that each hill occupied one square yard of ground. a. How many hills of pop corn were there? b. How many hills of sweet corn? 2. There were six hills of cucumbers, and the same number of hills of squash. How many square feet of land did each hill occupy? 3. There were 15 tomato plants. How much space did each plant have? 4. The cabbage and cauliflower plants each had 7 square feet of space. How many plants were there? |