« ΠροηγούμενηΣυνέχεια »
BRYANT AND STRATTON'S
IN TWO PARTS.
FOR THE COUNTING ROOM, COMMERCIAL AND AGRICULTURAL
COLLEGES, NORMAL AND HIGH SCHOOLS,
ACADEMIES, AND UNIVERSITIES.
H. B. BRYANT, AND H. D. STRATTON,
DETROIT, CHICAGO, AND ST. LOCIS.
BUFFALO: BREED, BUTLER & co., 188 MAIN STREET,
Entered, according to Act of Congress, in the year 1860, by
H. K. BRYANT & H. D. STRATTON, In the Clerk's Omice of the District Court for the Southern District of New York.
ELECTROZYTED DY SMITH. MODOUGAL,
$ 81 Beekman St.
J. D. BEDFORD & CO.
115 & 117 Franklin St.
EVERY book-and especially every text-book-should have a twofold reason for its existence: first, a want which it is designed to meet, and, secondly, an adaptedness to supply that want. A work which meets these conditions needs no apology for its appearance.
The preparation of the present treatise was undertaken at the earnest solicitation of Messrs. BRYANT and STRATTON. Their intimate acquaintance with the wants of business students, resulting from an extensive experience in Commercial Instruction, revealed to them an urgent demand for such a work, and suggested its general plan.
The Authors have also been engaged, many years, as teachers of Arithmetic and Commercial Calculations in the first schools and commercial colleges of the country, or in some of the most practical departments of business. The result of this experience is the conviction that a work presenting fully the applications of arithmetic to actual business, and discussing thoroughly the general principles of mercantile transactions, has long been a desidcratum. True, there are some excellent works on arithmetic, in which considerable space is devoted to business forms and transactions. In no one of these, however, with which we are acquainted, are these subjects treated with sufficient fullness or thoroughness for commercial students. By searching through half a score of the best arithmetics now published, most of the information designed may possibly be obtained. The present treatise embodies this information in one volume, and presents, in part, our idea of what is needed.
PART FIRST is designed to afford a review of elementary arithmetic. In its preparation it has been assumed that the student possesses some knowledge of numbers. Fractions, common and decimal, and Ratio and Proportion are treated with considerable thoroughness on account of their great importance.
ParT SECOND is devoted mainly to Commercial Calculations. Aside from clear and exact definitions, concise rules, and lucid explanations, we have endeavored to present a system of general principles relating to the different subjects which will enable the student more fully to understand the nature and true theory of business transactions. To secure accuracy, portions of the manuscript have been submitted to the supervision of business men familiar with the subjects treated of.
As the value of such a work as this greatly depends upon the character of its problems, we have aimed to present, as far as possible, those occurring in actual business, without specially preparing them for the place they occupy.
Experience and observation have taught us, in relation to money, banks, interest, and exchange, that business students need something more than rules, forms, and tables. They want the theory too. The various and contradictory opinions upon these subjects set forth by business men of even considerable experience, prove a lack of knowledge of first principles which should incite the student to a very thorough examination for himself. Money has intrinsic properties, and is controlled by natural laws, some of the most important of which we have endeavored to present.
The nature of Interest, and the principles of Exchange and Balance of Trade are also fully explained, and, if found correct, will necessarily expose some radical but popular errors. The problems submitted will be found to contain satisfactory facts and statistics supporting our views.