615127 COPYRIGHT, 1914, BY C. M. BOOKMAN. COPYRIGHT, 1914, IN GREAT BRITAIN. BOOKMAN'S BUS. ARITH. E. P. I PREFACE STRICT conformity to modern conditions is the keynote of this Business Arithmetic. Through the elimination of useless material the complete subject is presented in a one term course. Speed, accuracy, correct methods, these are the demands of modern business and they have been fully met. Abundant oral and written problems, and vocational, agricultural, and manual training applications have been provided. Profit is the ultimate goal of all business. Yet with all its systematizing, modern business, until recently, figured its profit on the cost of an article instead of on its selling price. The author believes that the direct methods of presentation, the rapid calculation methods, the constant application of aliquot parts, the use of the equation in percentage calculations, the combining of rules and explanations, and the recognition of the latest method of figuring profits make of the Business Arithmetic a distinctly valuable equipment which business men will not fail to discover and commend. Acknowledgments are due to I. A. Garbutt, of Cincinnati; H. T. McMyler, of Cleveland; F. H. Hamm and W. C. Humpton, of Columbus, Ohio, for valuable material and criticisms; and to Treman, King & Co., of Ithaca, N. Y., for the Retail Merchants' Table. |