Will's Commercial Arithmetic: Presenting the Best Usage in Modern Business Practice

allowing amount annum assumed average balance barrel base bonds bought brokerage bushels called capital carry cash cents charges commission common contains cost debt decimal denominator difference discount divide dividend division divisor dollars draft equal equivalent EXAMPLES FOR PRACTISE exchange expenses EXPLANATION expressed face factor figures firm firm's fraction gain given greater Hence hundred ILLUSTRATIVE EXAMPLE income increase integral interest investment July June less loss market value measuring months multiplicand multiplier NOTE obtaining paid payment percentage period places pounds premium prime principal proceeds proportion purchase quantity quotient receive Reduce remainder result root RULE selling Sept share sold SOLUTION specific rate square standard subtract tens units wide yards