CONTAINING FULL AND LUCID ILLUSTRATIONS OF DECIMAL FRACTIONS, WITH
THEIR APPLICATIONS IN THE COMPUTATION OF INTEREST, DISCOUNT,
INSURANCE, AVERAGING THE TIME OF PAYMENTS, EXCHANGE,

ARBITRATION OF EXCHANGE, COMPUTATION OF DUTIES,

INTEREST TABLE, TIME TABLES, TABLES OF FOREIGN
MONEY AND EXCHANGE TABLES.

PUBLISHED BY THOMAS GROOM & CO., 82 STATE STREET.

1856.

ELT 48 56. Z
Educ T 115.56.749

1871, Oct. 16.

Gift of
Prof. Francis Bowen,
of Cambricīgi.

H. U.1833.)

Entered according to Act of Congress, in the year 1856, by JAMES ROBINSON, in the Clerk's Office of the District Court of the District of Massachusetts.

GEO. C. RAND & AVERY, PRINTERS, BOSTON.

PREFACE.

THIS MANUAL is designed to furnish students in academies, high schools, and other seminaries of learning, who are pursuing a course of studies to qualify themselves for a situation in a counting-house, with a full explanation and illustration of those principles and rules for computation which they will often be required to apply in the transaction of business. Also, to furnish young clerks with a compend of selected and accurate methods of computing interest, averaging accounts, and other mercantile calculations, a knowledge of which will enable them to transact business with facility and dispatch.

The author is indebted to R. C. Webster, Esq., Impost Clerk in the Boston Custom House, for his valuable money and exchange tables; and he has received many useful suggestions, and much assistance from celebrated accountants and experienced teachers, in the preparation of the work; for which, and the favorable notices of the same in manuscript, he is truly grateful, and tenders them his sincere thanks.

J. ROBINSON.

Boston, August, 1856.