# Bryant and Stratton's Commercial Arithmetic: In Two Parts : Designed for the Counting Room, Commercial and Agricultural Colleges, Normal and High Schools, Academies, and Universities

Oakley and Mason, 1865 - Bookkeeping - 332 pages
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### Contents

 NUMERATION AND NOTATION 13 THE ADDING OF SEVERAL Columns 20 FEDERAL MONEY 27 LEAST COMMON MULTIPLE 34 CANCELLATION 41 DIVISION OF COMMON FRACTIONS 47 NUMERATION OF DECIMALS 54 MULTIPLICATION OF DECIMALS 60
 STATISTICS 173 BILLS OF EXCHANGE 180 DAYS OF GRACE AND TIME OF MATURITY 186 BANK DISCOUNT 190 STOCKS AND BONDS 197 APPLICATION OF Percentage 201 EQUATION OF PAYMENTS 204 EQUATION OF ACCOUNTS 217

 ADDITION OF DENOMINATE NUMBERS 68 RATIOS 77 PART SECOND 84 PROFIT AND Loss 91 INSURANCEFire and Marine 99 TAX TABLES 106 GENERAL AVERAGE 114 Computation of Time in Interest 123 COMPOUND INTEREST 131 PARTIAL PAYMENTSThree Rules 138 METALLIC CURRENCY 152 BANKS OF DEPOSIT 159
 CASH BALANCE 224 ANNUITIES 230 110 231 ALLIGATION 237 PARTNERSHIP 243 DUODECIMALS 249 EVOLUTION 253 CUBE ROOT 260 GEOMETRICAL PROGRESSION 267 PARTNERSHIP SETTLEMENTS 280 SUPPLEMENT 299

### Popular passages

Page 139 - The rule for casting interest, when partial payments have been made, is to apply the payment, in the first place, to the discharge of the interest then due. If the payment exceeds the interest, the surplus goes towards discharging the principal, and the subsequent interest is to be computed on the balance of principal remaining due.
Page 37 - An improper fraction is one whose numerator is equal to, or greater than its denominator ; as, \$, -f . A mixed number is a whole number and a fraction expressed together; as, 4f, 25-ht.
Page 203 - No corporation shall hereafter, interpose the defense of usury in any action. The term corporation, as used in this section, shall be construed to include all associations, and joint-stock companies having any of the powers and privileges of corporations not possessed by individuals or partnerships.
Page 62 - 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 205 - Multiply each payment by its term of credit, and divide the sum of the products by the sum of the payments ; the quotient will be the average term of credit.
Page 204 - ... 8 months ; what is the equated time for the payment of the whole ? Ans.
Page 139 - If the payment be less than the interest, the surplus of interest must not be taken to augment the principal; but interest continues on the former principal until the period when the payments, taken together, exceed the interest due, and then the surplus is to be applied towards discharging the principal; and interest is to be Computed on the balance, as aforesaid.
Page 277 - The altitude of a cone is the perpendicular distance from the vertex to the base.
Page 62 - 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 265 - Divide the difference of the extremes by the common difference, and the quotient increased by 1 is the number of terms.