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Answer, the first 458s., the second 343s. 6d., the third 1143. od.

£ 45 16

20

The given sum 916 shillings.

40s. the proportion of the first.
30s.

of the second
10s.

of the third.

80s. amount of the proportions.

RULE FOR THE OPERATION. Multiply the given sum by each one's proportion, and divide the product by the amount of proportions; the quotients will be the answers. 916s.

810)916|0* the third cast. 40s, first proportion. 114s. 40 over.

12 810) 366410 458s. for the first.

8|0)4810

6d. .
916s.
30s. 2nd. proportion.

PROOF.

Ist. 458s. 810)274810 343s. 40s. over,

2d. 343s. 6d.

3d. 114s. 6d.
12
8p)48|0

916s. Od.
6d.

* A cipher annexed to multiply 343s. 6d, the second's part. llby 10.

A SECRET FOR TEACHERS. How to know with one glance of the eye, the true amount of any

sum in Addition. The Teacher will set the sums himself in couplets after the following manner. †

† But at the same time he need not make the same distinctions, with braces because a designing roguish lad may discover the mystery and learn lazy boys to cheat.

4562

First couplet.
5437
1234

Second couplet.
8765
4567

Third couplet.
5432
1463' A half couplet.

7

31460 Amount. In the first place observe, that when the members of each couplet are added together, theiramount will make 9999, then observe how many couplets there are; in this case say 3; subtract 3 from the right hand figure in the half couplet, and at the same instant place 3 on the left of the whole, and bring down the residue of the said half couplet, viz. 1, 4, 6; then the amount will stand thus, 31460. This rule will hold good in all the various denominations; as, pounds, shillings, pence, farthings; hundreds, quarters, pounds, ounces, &c. : Only observe, that, each couplet contains one less than the number in that denomination : That is to say, in whole numbers, 9; in shillings, 19; in pence, 11; in farthings, 3 ;-For Avoirdupoise weight, in quarters 3; in pounds, 27; in ounces, 15; in drams, 15, &c. &c.

EXAMPLE £ 44 16 8 2

First couplet. 55 3 3

1
14 14 5 3

Second couplet.
85 5 6 03
41 15 5 3 A* half couplet.

£ 241 15 5 1 In this last example we say, there are 2 couplets; and the right hand figure is 3; then 2 from 3 and remains; set the I under 3 and carry 2 to the left of the whole: bring down the residue of the half couplet, and the amount will stand thus; £241 158. 5d. 19.

* The Teacher will please to recollect that when, h, is sounded at the beginning of a word, we improperly place, an, before it.

APPENDIX,

CONTAINING,

SOME SKETCHES OF BOOK-KEEPING,

RECEIPTS, BILLS, &c.

BOOK-KEEPING

Is a critical and curious art by itself; and ought to be studied as a distinct science and separately from all other professional employments: Then, through the occurrences of life, it may be blended with any business which shall rea quire its aid.

As many country merchants, tradesmen, mechanics, and farmers, have not an opportunity to learn book-keeping in a full and formal manner, it may not be amiss to insert a few sketches applicable to their business. But, when a young man means to be an accomplished accountant, he must have recourse to some instructer who is able to teach him the art of keeping accounts in all the various useful forms.*

Then will be a proper time to study Walsh's arithmetic, especially when learning lessons relative to shipping business. Description and form of a set of books, for a country merchant,

or for a mechanic who has occasion to make many entries in a day.

First, let him have an Invoice book, in which if he please, he may enter an inventory of his estate; and afterwards enter or copy bills of goods and the names of the persons from whom purchases are made, the time when interest commences, when payable, &c.

* Mr. Bennet of Albany has lately written a manuscript on book-keeping, which is extolled by a great number of gentlemen in the mercantile line, who may be considered as competent judges. Subscriptions have been offered to the public, and it is hoped that success will soon warrant a publication.

Second, prepare a Blotter, in which may be inserted all commercial business occurring throughout the day. This may be written in form of a Day-book, but more expeditiously.

Third, where Potash is manufactured let there be an Ash-book, in which set the day of the month, the names of persons delivering ashes, and the number of bushels delivered: also credit those ashes to the respective owners in the blotter.

Fourth, procure a Day-book, and transcribe the Blotter every night into the Day-book in a neat fair hand writing; or, where considerable business is done, let the Blotter be made in daily parts, and given over to a clerk for transcription and to be attached to the former ones.—Save these blotters for an evidence of the first entries in case of dispute

. Fifth, have a Ledger, into which must be posted all accounts of debt and credit on such pages as are noted in the alphabet; and the figures of reference in the margin of the Day. book must be post-marked with a double inclining dash. A cash account may be in the Ledger.

Sixth, a Receipt-book, in which take receipts for all money paid out; this will save much time in thumbing over bundles of papers.

DAY-BOOK A.

THE PROPERTY OF

GIDEON WEALTHY

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