BY delbert ELMER A. LYMAN PROFESSOR OF MATHEMATICS IN THE MICHIGAN STATE NEW YORK .:. CINCINNATI .:. CHICAGO beu, Lib, 1-8-30 PREFACE THE need felt for an advanced text-book in arithmetic that shall develop fundamental principles and at the same time include the essentials of commercial practice is responsible for the appearance of this book. The author believes that mental training is an important feature in the study of arithmetic, but that the study need lose none of this training by the introduction of practical business methods. Consequently, throughout the work, the aim has been not only to develop the principles of the subject, both by means of demonstrations and exercises, but also to employ such methods and short processes as are used in the best commercial practice, and to exclude cumbersome methods and useless material. The book is intended for pupils who have completed the grammar school work in arithmetic, and contains abundant material for a review and advanced course. The exercises have been selected largely from actual business transactions. A few have been taken from standard foreign works. Brief historical notes are occasionally inserted in the hope that they will be of interest and value. The author is indebted to several friends, who, after careful reading of manuscript, or proof sheets, or both, have offered valuable suggestions. E. A. LYMAN. |