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

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### Common terms and phrases

acres aliquot average balance due barrel base or multiplicand bill of exchange bonds bought brokerage bushels capital cash cents ciphers commission common fraction contains debt decimal places decimal point dividend division dollars draft drayage equal quantities equated date equivalent EXAMPLES FOR PRACTISE EXPLANATION expressed figures find the interest firm's gallons greatest common divisor gross cost gross proceeds Hence hundred ILLUSTRATIVE EXAMPLE improper fraction income on investment income per share integral July July 18 June 16 market value minuend multiplicand factor multiplier factor NOTE number of days obtaining paid par value partners payment percentage or product pounds premium prime cost principal purchase quotient rate of exchange rate or multiplier rate per annum Reduce remainder root order Sept share sold SOLUTION specific rate subtract subtrahend United States money X rate yards

### Popular passages

Page 98 - TIME 60 seconds (sec.) = 1 minute (min.) 60 minutes = 1 hour (hr.) 24 hours = 1 day (da.) 7 days = 1 week (wk.) 365 days = 1 common year (yr.) 366 days . = 1 leap year (1.

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. mi.) Cubic Measure 1728 cubic inches (cu.

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)