# Kimball's Commercial Arithmetic: Prepared for Use in Normal, Commercial and High Schools for the Higher Grades of the Common Schools

G. P. Putnam's sons, 1911 - Business mathematics - 418 pages

### Contents

 ADDITION 5 SUBTRACTION 21 MULTIPLICATION 31 DIVISION 45 VALUE OF SIGNS 54 PROPERTIES OF NUMBERS 64 CANCELLATION 71 DECIMAL FRACTIONS 109
 PROFIT AND LOSS 230 MARKING GOODS 237 INTEREST 248 COMMERCIAL PAPER 263 SINKING FUND 271 EQUATIONS AND CASH BALANCES CASE 283 CASH BALANCE 292 KINDS OF BANKS 305

 ALIQUOT PARTS 122 BILLS ACCOUNTS AND STATEMENTS 129 DENOMINATE NUMBERS 143 REDUCTION OF DENOMINATE NUMBERS 159 PRACTICAL MEASUREMENTS 169 VOLUMES OR SOLIDS 179 MEASUREMENT OF CAPACITIES 185 RATIO AND PROPORTION 197 THE EQUATION 206 COMMERCIAL DISCOUNTS 223
 BANKERS DAILY BALANCES 311 STOCKS 339 BONDS 347 INSURANCE 357 PERSONAL INSURANCE 363 STATE AND LOCAL TAXES 370 STORAGE 382 APPENDIX 405 PROGRESSIONS 412 ANSWERS 419

### Popular passages

Page 154 - Thirty days hath September, April, June, and November ; All the rest have thirty-one, Except the second month alone, Which has but twenty-eight, in fine, Till leap year gives it twenty-nine.
Page 317 - A check must be presented for payment within a reasonable time after its issue or the drawer will be discharged from liability thereon to the extent of the loss caused by the delay.
Page 172 - A circle is a plane figure bounded by a curved line, called the circumference, every point of which is equally distant from a point within called the center.
Page 187 - At 18^ a square yard, what will it cost to plaster the walls and ceiling of a room 16 ft.
Page 306 - SEC. 3. That every association organized, or to be organized under the provisions of the said act, and of the several acts amendatory thereof, shall at all times keep and have on deposit in the Treasury of the United States, in lawful money of the United States, a sum equal to five per centum of its circulation, to be held and used for the redemption of such circulation...
Page 179 - RULE. — From half the sum of the three sides, subtract each side separately; multiply the half -sum and the three remainders together; the square root of the product is the area.
Page 358 - The insurance may also be terminated at any time at the option of the company on giving notice to that effect, and refunding a ratable proportion of the premium for the unexpired term of the policy.
Page 67 - 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 275 - Find the amount of the principal to the time when the payment, or the sum of the payments, equals or exceeds the interest due.
Page 306 - ... of its net profits of the preceding half year to its surplus fund until the same shall amount to 20 per centum of its capital stock.