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THE

CRITTENDEN

COMMERCIAL ARITHMETIC

AND

Business Manual.

DESIGNED FOR THE USE OF

MERCHANTS, BUSINESS MEN,
ACADEMIES, AND COMMERCIAL COLLEGES.

BY

JOHN GROESBECK,

CONSULTING ACCOUNTANT,

PRINCIPAL OF CRITTENDEN'S PHILADELPHIA COMMERCIAL COLLEGE.

Fifth Edition, Rebised and Enlarged.

PHILADELPHIA:

E. C. & J. BIDDLE, 508 MINOR STREET.

NEW YORK: J. W. SCHERMERHORN & CO.

BOSTON: WOODMAN & HAMMETT. CINCINNATI: R. W. CARROLL & CO.
CHICAGO: E. SPEAKMAN & CO.

"Knowledge is the guide of practice."

"If a man's wits be wandering, let him study arithmetic."-BACON.

"Washington studied the intricate forms of business. He copied out bills of exchange, notes of hand, bills of sale, receipts, and all the varieties of the class, with a precision and elegance that were remarkable."

Entered according to Act of Congress, in the year 1868, by
JOHN GROESBECK,

in the Clerk's Office of the District Court of the United States for the
Eastern District of Pennsylvania.

STEREOTYPED BY MACKELLAR, SMITHS & JORDAN,

PHILADELPHIA.

PRINTED BY J. B. RODGERS.

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