Bryant and Stratton's Commercial Arithmetic

The difference between simple, annual, and compound interest, and the operation of the different rules for finding the amount due on notes when "partial payments" have been made, are illustrated by diagrams. The treatment of annual interest is the joint work of the authors, and is believed to be worthy of special attention.

In the Equation of Payments and the Equation of Accounts we have aimed to make the student a rule to himself. The rules and processes recommended are the results of a clear analysis, leading the student with "open eyes" into the usual perplexities of these subjects.

The first 116 pages of the work, also the articles on Equation of Payments, Equation of Accounts, Cash Balance, Annuities, Partnership, Alligation, Duodecimals, Involution and Evolution, were prepared by Mr. E. E. WHITE; the articles on Interest, Partial Payments, Currency and Money, Banks and Banking, Exchange, Prommissory Notes, Stocks and Bonds, Progression and Mensuration, by Mr. J. B. MERIAM. Partnership Settlements and a portion of the Supplement were written by Messrs. BRYANT and STRATTON, to whom we also acknowledge our indebtedness for valuable materials and suggestions.

The work has been extended beyond its first design, to adapt it to advanced classes in our High Schools and Academies, and is now believed to be sufficiently elementary and extensive for that purpose.

E. E. WHITE.

J. B. MERIAM.

December, 1860.

IN committing this work to the hands of the gentlemen who are known as its authors, we have been actuated by the sole purpose of producing a book which should possess all the requisites of a first-class business Arithmetic in a greater degree than any previous work. We are aware that many books are already extant which may well dispute the ground as elaborately scientific essays upon the properties of numbers, but we are as fully conscious that few, if any, can be found which will so completely answer the demands of the student of Accounts or the practical business man, as the present treatise.

The principal authors of this work are men of large experience and ripe judgment, both in the general acceptation and in their respective departments of life. Mr. WHITE has been for many years connected with public education in such capacities as would essentially prepare him to appreciate the wants of the learner, while his associate, Mr. MERIAM, has had equal advantages in the more practical details of business, as well as ample experience in teaching. We think it would be difficult, if not impossible, to combine better qualifications for this particular work.

To be brief, the book suits us; and while we shall heartily adopt it in our extensive chain of business schools, we shall have no delicacy in pressing its claims upon educators and business men throughout the country, feeling, as we do, that in promoting its general circulation, we are doing much for the cause which is dearer to us than all others, that of PRACTICAL EDUCATION.

Βιβλία