## The Essentials of Business Arithmetic, for Use in Business Colleges |

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acres allowed amount annum average balance bank barrel base bill bought brokerage bushels capital carry cash cents charged ciphers commission common compound contains cost debt decimal denominator difference discount divide dividend division divisor dollars draft equal EXAMPLES FOR PRACTICE exchange expressed face factor feet figure firm fraction gain gallons given greater gross Hence hundred ILLUSTRATIVE EXAMPLE integers interest investment July June less loss measure merchant miles months Multiply obtaining paid partial payment percentage pounds premium prime principal proceeds profit purchase quantity quotient receive Reduce remainder result Rule selling Sept share sold SOLUTION subtract tens true units whole wide worth write yards

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Page 83 - 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 32 - Multiplying or dividing both terms of a fraction by the same number does not change the value of the fraction.

Page 83 - SQUARE MEASURE 16 square rods (sq. rd.) = 1 square chain (sq. ch.). 10 square chains = 1 acre (A.). 640 acres = 1 square mile (sq. mi.). 36 square miles = 1 township (tp.).

Page 32 - An Improper Fraction is one whose numerator is equal to or greater than its denominator ; as, f , -J.

Page 28 - 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.

Page 80 - TABLE. 10 Mills (m.) = 1 Cent . . ct. 10 Cents = 1 Dime . . d. 10 Dimes = 1 Dollar . $. 10 Dollars = 1 Eagle . E.

Page 84 - TIME 60 seconds (sec.) = 1 minute (min.) 60 minutes =1 hour (hr.) 24...

Page 105 - RULE. — Multiply the length (in feet) by the width (in inches) and divide the product by 12 — the result will be the contents in square feet.

Page 82 - TROY WEIGHT. 24 grains (gr.) = 1 pennyweight (pwt.). 20 pennyweights = 1 ounce (oz.). 12 ounces = 1 pound (lb.). 351. Apothecaries' weight is used in mixing medicines and in selling them at retail. APOTHECARIES

Page 82 - APOTHECARIES' WEIGHT. 20 grains (gr.) = 1 scruple (3). 3 scruples = 1 dram (3). 8 drams = 1 ounce (§). 12 ounces = 1 pound (ft).