# Essentials of Business Arithmetic: For Use in Schools and Colleges

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### Contents

 ADDITION 12 MULTIPLICATION 18 UNITED STATES MONEY 29 PRELIMINARY DEFINITIONS 47 SUBTRACTION 53 ADDITION 61 SIMPLE PERCENTAGE 66 SUBTRACTION 68
 DIVISION 105 RATIO AND PROPORTION 141 BANK DISCOUNT 184 EXCHANGE 206 CUSTOMHOUSE BUSINESS 213 FIRE AND MARINE INSURANCE 219 AVERAGING ACCOUNTS 244 AVERAGING ACCOUNTS SALES 252

 ADDITION 74 PERCENTAGE 80 MEASURES 82 COUNTINGHOUSE PRACTICE 92
 PARTNERSHIP 259 SUBTRACTION OF COMP NUMBERS 103 277 MARKING GOODS 286 Copyright

### Popular passages

Page 96 - 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 46 - Multiplying or dividing both terms of a fraction by the same number does not change the value of the fraction.
Page 98 - TIME 60 seconds (sec.) = 1 minute (min.) 60 minutes =1 hour (hr.) 24...
Page 96 - APOTHECARIES' WEIGHT. 20 grains (gr.) = 1 scruple (3). 3 scruples = 1 dram (3). 8 drams = 1 ounce (§). 12 ounces = 1 pound (ft>).
Page 27 - Place the sum down as in the last example, then mark off from the right of the dividend as many figures as there are ciphers in the divisor...
Page 50 - The least common denominator of two or more fractions is the least common multiple of their denominators.
Page 97 - 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 78 - When a decimal number is to be divided by 10, 100, 1000, &c., remove the decimal point as many places to the left as there are ciphers in the divisor, and if there be not figures enough in the number, prefix ciphers.
Page 11 - ... one two three four five six seven eight nine ten eleven twelve thirteen fourteen fifteen sixteen seventeen eighteen nineteen twenty thirty forty fifty sixty seventy eighty ninety one hundred two hundred three hundred four hundred five hundred...
Page 11 - Three. IV, Four. V, Five. VI, Six. VII, Seven. VIII, Eight. IX, Nine. X, Ten. XI, Eleven. XII, Twelve.' XIII, Thirteen. XIV, Fourteen. XV, Fifteen. XVI, Sixteen. XVII, Seventeen. XVIII, Eighteen. XIX, Nineteen. XX, Twenty. XXX, Thirty. XL, Forty. L, Fifty. LX, Sixty. LXX, Seventy. LXXX, Eighty. XC, Ninety. C, One hundred.