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

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### Common terms and phrases

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

### Popular passages

Page 98 - Square Measure 144 square inches (sq. in.) = 1 square foot (sq. ft.) 9 square feet = 1 square yard (sq. yd.) 30| square yards = 1 square rod (sq. rd.) 160 square rods = 1 acre (A.) 640 acres = 1 square mile (sq.

Page 95 - Scale: 4 farthings (far.) = 1 penny (d.); 12 pence = 1 shilling (s.) ; 20 shillings — 1 pound (£). 156.

Page 97 - LENGTH 12 inches (in.) = 1 foot (ft.) 3 feet = 1 yard (yd.) 5| yards = 1 rod (rd.) 320 rods = 1 mile (mi.) 1 mile = 1,760 yd.

Page 89 - Place the divisor to the left of the dividend and proceed as in division of whole numbers ; in the quotient, point off as many decimal places as the number of decimal places in the dividend exceeds the number of decimal places in the divisor, prefixing ciphers to the quotient, if necessary.

Page 98 - Dry Measure 2 pints (pt.) =1 quart (qt.) 8 quarts = 1 peck (pk.) 4 pecks = 1 bushel (bu.) 2150.42 cu.

Page 98 - 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 98 - LIQUID MEASURE 4 gills (gi.) = 1 pint (pt.) 2 pints — 1 quart (qt...

Page 88 - 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 98 - 1 Square Chain . sq. ch. 10 Square Chains " 1 Acre A. 640 Acres " 1 Square Mile . . sq. mi. 36 Square Miles (6 miles square)

Page 43 - The Greatest Common Divisor of two or more numbers is the greatest number that will exactly divide each of them. Thu4, 18 is the greatest, common divisor of 36 and 54, since it is the greatest number that will divide each of them without a remainder.