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HERE is no subject of school study which so often brings down upon the pupil's head the term "blockhead," as Arithmetic. Often this is because the pupil does not grasp the subject readily. More often the cause is the inability to present the subject in a way that is clear to him. Do not lay all blame at the student's door. Remember that many of the world's most illustrious men did not reach high water mark in all of their school work.

Sir Walter Scott, loved all over the world for his writings, once had thundered in his ears by a Scotch schoolteacher, "Dunce you are, and dunce you will ever remain." Linnæus, the founder of modern botany, was another dunce at school. Goldsmith's schoolmistress said he was " impene. trably stupid." Henry Ward Beecher was classed with the dunces. Chatterton was sent home as an incorrigible dunce. Grant was a dull and awkward Ohio boy. Newton, profound mind in all scientific thought, was termed a dullard as a boy. Shakespeare's record at the Stratford Grammar School was a poor one. Edmund Burke, whose eloquence was to rouse all England, often wore a dunce cap.

And so, good teacher, the list might be continued indefinitely. Don't excuse it by saying these were exceptions, for those in your charge may be the geniuses of a new generation. So, though your patience be often tried, deal gently with them.

And to you, mothers of dull boys or girls, remember that through patience, and effort rightly directed, may come more than you had ever dreamed for ;- the earnest, untiring worker, the conservative business man who has everyone's confidence, the genius of letters, or the thoughtful scientist. The searchlight of biography reveals innumerable successes of children such as yours. Selected.





Above par. Greater than face value. At a premium. Abstract numbers are those whose unit has no name, as, 20, 4, 6.

Acceptance of a draft or bill of exchange is the promise of the drawee to pay it according to its terms.

Account. A written statement of debits and credits. Accountant. One trained to keep accounts.

Account current is a written statement showing the debits and credits of business done between two parties.

Account purchase is a detailed statement by a commission merchant to his principal, showing cost of goods bought, and expense incurred in their purchase.

Account sales is a written statement of a consignee

or commission merchant, of goods sold for a consignor. It includes the sales, expenses, charges, and net proceeds.

Accrued. Due and unpaid interest.

Accurate interest, or, exact interest is interest found on a principal for the exact time designated. Acute angle is any angle of less than 90°.

Addends are the numbers to be added.

Addition is the process of finding the sum of giver


Ad valorem duty is a tax assessed on imported merchandise at a certain per cent on its import value.

An agent is a person with discretionary power authorized to do business for another called the principal.

Aliquot parts are equal or exact parts. We speak of 121, 61, 25, 16, etc., as the aliquot parts of 100. Alligation is the way of forming a certain mixture of two or more articles of different values.

(It is not treated in this HELP as it is not in use.)

Altitude of a figure or plane is the perpendicular distance from the base to the angle or side most distant.

Amount. (a) In interest, the amount is the sum of the principal and interest. (b) In general, it is the sum of two or more numbers.

Ampere. The unit which measures the strength of an electric current.

Analysis. The process of reasoning from a whole to its parts.

Angular or circular

measure is that used in

measuring circles, direction, longitude, etc.

Annual interest is simple interest on both principal and each year's interest from the date each simple interest is due until settlement.

Annuity. A sum paid periodically, usually once a


Antecedent. The first term in a ratio.

Apothecaries' weight is that used in retailing medicine or in preparing prescriptions.

Appraiser. One who sets a value or price upon goods, usually not his own, and when the value is in dispute.

Approximation. A result so A result so near the correct one that it is satisfactory for the given purpose.

Arabic notation is the notation in common use.
The characters are, 1, 2, 3, 4, 5, 6, 7, 8, 9, 0.
Arc. Any part of the circumference of a circle.
Are. A square Decameter.

Area or surface is shown by the number of square units in it.

Arithmetic is the science of numbers and their use. Arithmetical progression is any series of numbers

increasing or decreasing by a common difference. Assessed value is the value put upon a thing by the


Assessor. The person who estimates the value of taxable property.

Assets are all the property belonging to an individual or corporation.

Assignee. A person to whom an assignment is made. Assignment is a conditional transfer of property for safe keeping.

Assignor. The person who makes an assignment.
At a discount. Below face value. Below par.
At a premium. Above face value. Above par.
Audit. To examine the books, vouchers, etc., of a

Auditor. One appointed to examine and settle accounts.

Average. The result of adding several quantities and dividing by the number of quantities.

Average of payments. See equation of payments. Average term of credit is the time to elapse before payment of several amounts due at different times can be made at once without loss to either party. Avoirdupois weight is that used in current business

where troy or apothecaries' weights are not used. Axiom. A self-evident truth.

Balance. The difference between two accounts. The amount still to be paid.

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