# Bryant and Stratton's Commercial Arithmetic, in Two Parts: Designed for the Counting Room, Commercial and Agricultural Colleges, Normal and High Schools, Academies, and Universities

Oakley and Mason, 1869 - Business mathematics

### Contents

 MULTIPLICATION OF DECIMALS 60 ADDITION OF DENOMINATE NUMBERS 68 RATIOS 77 PART SECOND 84 APPLICATION OF PERCENTAGE 90 PROFIT AND Loss 91 INSURANCEFire and Marine 99 TAX TABLES 106 GENERAL AVERAGE 114 BANK DISCOUNT 125 PRESENT WORTH AND DISCOUNT 128 PARTIAL PAYMENTSThree Rules 138 EXAMPLES IN EXCHANGE 155
 EQUATION OF ACCOUNTS 217 CASH BALANCE 224 ANNUITIES 230 ALLIGATION 237 PARTNERSHIP 243 DUODECIMALS 249 EVOLUTION 253 CUBE ROOT 260 GEOMETRICAL PROGRESSION 267 PARTNERSHIP SETTLEMENTS 280 SUPPLEMENT 299 to the Clection of Debts c in the several United 326 Table giving the Currency Rate of Interest Penalty for Usury and Laws 328

### Popular passages

Page 137 - The rule for casting interest, when partial payments have been made, is to apply the payment, in the first place, to the discharge of the interest then due. If the payment exceeds the interest, the surplus goes towards discharging the principal, and the subsequent interest is to be computed on the balance of principal remaining due.
Page 201 - No corporation shall hereafter, interpose the defense of usury in any action. The term corporation, as used in this section, shall be construed to include all associations, and joint-stock companies having any of the powers and privileges of corporations not possessed by individuals or partnerships.
Page 308 - LIQUID MEASURE 4 gills (gi.) = 1 pint (pt.) 2 pints = 1 quart (qt...
Page 218 - Multiply the amount of the smaller side by the number of days between the two average dates, and divide the product by the balance of the account. The quotient will be the time...
Page 25 - TABLE. 10 Mills (m.) = 1 Cent . . ct. 10 Cents = 1 Dime . . d. 10 Dimes = 1 Dollar . \$. 10 Dollars = 1 Eagle . E.
Page 60 - To multiply a decimal by 10, 100, 1000, &c., remove the decimal point as many places to the right as there are ciphers in the multiplier ; and if there be not places enough in the number, annex ciphers.
Page 60 - When a decimal number is to be divided by 10, 100, 1000, &c., remove the decimal point as many places to the left as there are ciphers in the divisor, and if there be not figures enough in the number, prefix ciphers.
Page 202 - ... 8 months ; what is the equated time for the payment of the whole ? Ans.
Page 307 - Cubic Measure 1728 cubic inches (cu. in.) =1 cubic foot (cu. ft.) 27 cubic feet = 1 cubic yard (cu. yd.) 128 cubic feet = 1 cord (cd...
Page 236 - Multiply each payment by its term of credit, and divide the sum of the products by the sum of the payments ; the quotient will be the average term of credit.