365 days in the year? miles a day; admitting there were no obstacles, and reckoning Ans. 3 years, 1551 days. 36. Bought goods to the amount of 179.76 dols. and allowed discount at 5 per cent. what come they to? Ans. 171.2 dol. 37. What is the mean time for paying 240 dols. at 34 months, 360 dol. at 4 months, and 489.6 dols. at 53 months? Ans. 4 months, 23 days 28. 38. What must be paid for of a ship that is valued at 3360 dols.? Ans. 630 dols. 39. Take the aliquot parts,,,, successively one from the other, out of 6s. and 91⁄2d, and give their sum ? Ans. 2s. 114d. 180 40. How many yards of stuff, that is yd. wide, will line 73 ells English, that is an ell Flemish wide? Ans. 7yds. 3qr. 2na.? 41. E can mow an acre of grass in 74 of an hour, and F in 84 of an hour; in what time would they mow an acre, both of them working together? Ans. 4 hours. 42. In an orchard of fruit trees, of them bear apples, pears, plums, 60 of them peaches, and 40 cherries, how many trees does the orchard contain? Ans. 1200. 43. A person who was possessed of 3 of a vessel, sold & of his interest for 780 dol. what was the ship worth at that rate? Ans. 3120 dol. 44. If of of of a ship be worth of of 13 of the cargo, 43 valued at 2400 dols. what did both ship and cargo cost? Ans. 4410.25 dol.+ 45. A younger brother received 3744 dols. which was just of his elder brother's fortune, and 5 times the elder's money was of what the father was worth; what was his estate valued at? Ans. 51747.42 dols. 46. A gentleman left his son a fortune; of which he spent in 3 months; of of the remainder lasted him 9 months longer, when he had only 1288.8 dols. left; what did his father bequeath him? Ans. 4998 98 dol. 47. If A can do a piece of work alone in 7 days, and B in 12; set them both about it together; in what time will they finish it? D. W. D. W. W. W. W. As S7:1: 1:42 Then, ++√1⁄2=}} W. D. W. D. 48. A and B together can build a boat în 20 days; with the assistance of C they can do it in 12 days; in what time could C do it by himself? Ans. 30 days. 52 A can do a piece of work alone in 13 days, and A and B together in 8 days; in what tine can B do it alone? D. W. D. W. S As 5:1104 : 20 Ans.` W. D. W. D. 53. A B and C, can complete a piece of work in 15 days; A can do it alone in 30 days, and B in forty days, in what time can C do it by himself? 54. A cistern for water has two cocks to supply it, by the first it may be filled in 45 minutes, and by the second, in 55 minutes; it has likewise a discharging cock, by which it may when full be emptied in 30 minutes; now if these three cocks be all left open when the water comes in, in what time may it be filled? M. Cist. M. Cist. Cist. Hr. Cist. h. m. s. 45:1::60:1.3333 As .4242:1:1:2 21 261⁄2 Ans. 55:1::60: 1.0909 2.4242 30:1::60:2 Gains in an hr. 4242 of a cistern. 55. The hour and minute hand of a watch are exactly to gether at 12 o'clock; when are they next together? The velocities of the two hands of a watch or clock, are to each other, as 12 to 1; therefore the difference of velocities is 12-1=11. As 11 1: h. m. s. 12X1::1 5277 12×2:2 10 54, Ans. &c. 56. A fellow said when he counted his nuts, two by two, three by three, four by four, five by five, and six by six, there was still an odd one; but when he told them seven by seven, they came out even; how many had he? 2X3X4X5×6=720, and 720+1÷7=103 even, Ans. 721 721 2.3.4.5 and 6. -respectively, will leave an odd one. 57. There is an island, 50 miles in circumference, and 3 men start together to travel the same way about it. A goes 7 miles per day, B 8, and C 9; when will they all come together again, and how far will each travel?. 50x7+50x8+50×9÷7+8+9=50 days-A 350 miles, B 400, and C 450 Ans. 58. Three persons purchase a vessel in company, towards the payment whereof A advanced, B, and C 614.4 dol. what did A and B pay each, and what part of the vessel had C? Ans. A 1433.6 dol. B 1536 dol. C's part, 59. A line 35 feet long, will exactly reach from the top of a fort standing on the brink of a river, to the opposite bank, known to be 27 feet broad; what is the height of the wall? Ans. 22 feet, 31 inches nearly. 60. A bullet is dropped from the top of a building, and found to reach the ground in 13 seconds; required its height. 1.75 X 4 7 and 7×7=49 feet, Ans. 61. What is the difference between the depth of two wells, into each of which should a stone be dropped in the same instant, one would reach the bottom in 5 seconds, and the other in three? 5×4=20, and 20×20=400 feet. 3X4=12, and 12x12=144 feet. Ans. 256 feet. 62. Ascending bodies are retarded in the same ratio that descending bodies are accelerated; therefore if a ball discharged from a gun, return to the earth in 12 seconds; how high did it ascend? Ans. 576 feet. 63. In what time will a musket ball, dropped from the top of a steeple 484 feet high, come to the ground? Ans. 5 sec. FINIS. A COURSE OF BOOK KEEPING, BY SINGLE ENTRY. It would be superfluous to state, that every person of busi ness ought to be acquainted with Book Keeping; the con sequences of ignorance in so necessary a part of education too many have experienced, in the course of their commercial transactions. It is hoped the following treatise will be found to contain all the essential examples pertaining to Book Keeping by Single Entry. The calculations are easy, various, and such as generally occur in business. After preparing your Day Book with proper lines, you will notice that you must insert every person's name therein, as follows, viz. Dr. to the articles he or she receives on credit, and Cr. for the articles or money which you may obtain from any person. For all persons with whom the Day Book records any dealings, he Ledger is thus made use of. The goods or money, for which you are indebted, are entered on the right hand or Cr. side, and those for which others stand indebted to you are placed on the left or Dr. side. At stated and proper periods, say at the end of each month's account, transfer your accounts from the Day Book to the Ledger, which is called Posting. Thus: divide the page into three equal parts, beginning with the names of persons as they occur, writing them as you see by reviewing any page of the Ledger, and then entering thei in the alphabet with each sirname under its proper letter, with the page in which it stands in the Ledger; remembering to insert in the small column to the left of that for dollars and cents marked D. P. or Day Book page, the page said account stands on in the Day Book; likewise noting in the margin of the latter, the page it is posted on in the Ledger, writing also the date of ( the transaction in the margin of the Ledger. When several articles are the subject of any entry, though each is to be specified in the Day Book, in the Ledger the word sundries. must be used. When the space allotted in the Ledger for any account, is full, the balance is carried to the next vacant folio, as in Barton Smith's account, folio 2 and 10, and Daniel Whitney's, folio 4 and 8. When a customer makes a settlement of his account before that account be posted, to mark paid in the margin of the Day Book is sufficient. This last rule is only applicable when no account stands open in the Ledger to the customer's name. When the old Ledger or Ledger A. is filled, you balance all the unpaid accounts, and post the same in Ledger B. as you find is done at folio 11 and in Ledger B. |