CASH BOOK.

This book records the amount of Cash received and paid out each day.

The CASH is made Dr. to the amount of cash on hand, at the commencement of each day, and to all that is received during the day, and credited with the amounts paid out and with the balance on hand.

The following is a very convenient form for book-keeping, and requires but a single book. It is probably the best form for farmers and mechanics.

SUPPLEMENT,

CONTAINING PRACTICAL EXAMPLES.

ADDITION OF SIMPLE NUMBERS.

1. CHARLES purchases, at one time 763 marbles; at another 4663; at another 37; at another 49763; at another 6178, and at another 671: how many did he buy in all? Ans. 62075.

2. John bought penknives as follows: at one time 4550; at another 247000; at another 936; and at another 7000700: how many did he buy in all?

3. Mr. Liberal at one time gives away 4638 dollars; at another 216; at another 8329; at another 1212: how much does he give in all? Ans. 14395.

4. James bought at one time 6214 pounds of raisins; at another 2403 pounds; at another 590; at another 8732; at another 1217, and at another 2464: how many pounds in all ?

5. A bookseller bought primers as follows: at one time 5221; at another 7540; then 1368; then 5648; then 7300: how many did he buy in all? Ans. 27077.

6. A man has 7420 hats in one store; in another 612; in another 2541; in another 9103; in another 430; in another 1000: how many in all ?

7. A parcel of Sicily oranges came in boxes as follows: 1st box 3750; 2nd box 216; 3rd box 8481; 4th box 275; 5th box 8610; 6th box 2541: how many oranges in all? Ans. 23873.

8. Henry bought quills at different times, as follows: 423, 315, 531, 414, 612, 234, 621, 414, 711, 144, 621 and 918: how many did he buy in all?

9. John bought paper at different times as follows:

289

5674 quires, 2004, 8601520, 3430, 47, 1101, 7, 246518, 90, and 314: how many quires did he buy in all ?

Ans. 8860705. 10. A grocer purchased ten lots of oranges as follows: 1728, 26510, 35, 100, 3261, 9, 245, 1640831, 6733, and 40000000: how many in all?

11. There are 60 seconds in a minute, 3600 in an hour, 46400 in a day, 604800 in a week, 2419200 in a month, and 31557600 in a year: how many seconds in the time named above? Ans. 34631660. 12. Suppose a merchant to buy the following parcels of cloth: 3912 yards, 1856, 2011, 4540, 937, 6338, 3603, 1586, 2044, 2951, 4228, 1345, 1011, 6138, 960, 607, 5150, 13886, 617, 7513, 4079, 743, 612, 2519, 1238, and 2445 yards: how many yards in all?

13. A grocer bought several boxes of oranges containing the following: 1st box 11260555; 2nd, 717103; 3rd, 2092014; 4th, 6846949; 5th, 310000; 6th, 40981; 7th, 20827; 8th, 2860; 9th, 2614: how many oranges in all the boxes? Ans. 21293903. 14. A merchant bought three bales of cloth: the first contains 61297 yards; the 2nd, 100038; the 3rd, 289163 yards: how many yards in all ?

15. If y f you travel on one journey 6243 miles; on another 4123 miles; on another 9401, and on another 130 miles: how far do you travel in all? Ans. 19897 miles.

16. If one man raises 24031 bushels of wheat, another 1320, another 40214, and another 34314: how many bushels are raised in all ?

17. What is the sum of two million bushels of corn, five hundred and thirty-one thousand bushels, one hundred and twenty bushels, fourteen thousand bushels, thirty thousand and twenty-four bushels, five hundred and sixty bushels, and seven hundred and two bushels?

Ans. 2576406.

18. A person has fruit trees as follows: in 1st orchard 4000; 2nd, 570; 3rd, 99; 4th, 54; 5th, 273; 6th, 69073; 7th, 4000; 8th, 61998; and in the 9th, 752: how many in all?

19. There are 243 boys in one town; 5021 in another;

7628 in a third; 9207 in a fourth; 64 in a fifth; 5823 in a sixth; 742 in a seventh; 796 in an eighth; 5009 in a ninth; 325 in a tenth; 7426 in an eleventh; 31186 in a twelfth; 987 in a thirteenth; 6954 in a fourteenth; and 2748 in a fifteenth how many in all? Ans. 84159.

20. The library of Alexandria contained 700000 volumes; that of Rome about the same; of Paris 1200000; the other libraries of France about 3000000; those of Germany and St. Petersburgh 2600000; the Vatican library at Rome 360000, and 40000 MSS.; the other libraries of Italy have about 700000; the Bodleian library at Oxford, England, about 500000; the library of the British Museum 240000; and the public libraries in the United States have about 150000 volumes; how many volumes in the libraries enumerated?

SUBTRACTION OF SIMPLE NUMBERS.

1. The tune of Yankee Doodle was composed by a doctor of the British army to ridicule the Americans in 1755 how many years to the present time?

2. Lord Cornwallis surrendered at Yorktown, and marched into the American lines in 1781 to the tune of Yankee Doodle: how many years was it after the tune was composed?

3. There are 4338472 children in the United States, between the ages of 5 and 15, of this number 2477667 are in schools: how many are out of schools?

Ans. 1860805. 4. The circulation of the blood was discovered in 1616: how many years to 1839?

5. Henry Hudson sailed up the Hudson river in 1609: how many years since?

6. Pliny the historian died 17 years after Christ: how many years before the declaration of Independence?

7. Potatoes were carried to Ireland from America in 1565: how many years was it before the settlement of Plymouth, in 1620?

Ans. 55.

8. If you have 35720 dollars and lose 9100: how many will you have left?

9. If you buy 8150 penknives, and lose 1634: how many will you have left? Ans. 6516.

10. The Mariner's Compass was discovered in England in the year 1302: how many years was this before the discovery of America in 1492? How many years to the present time?

11. If you buy 1853 pounds of raisins, and give away 1370: how many pounds will you have left? Ans. 483. 12. Subtract 4261 from 705684.

13. From 8473 take 1528.

14. Subtract 90462372 from 905106392.

Ans. 6945

APPLICATIONS IN ADDITION AND SUBTRACTION.

1. A man owing 3456 dollars, paid at one time 350, at another 456, at another 675: how much did he still owe? Ans. 1975 dolls.

2. There are 12000 dollars in 6 boxes: the first contains 1240; 2nd, 1346; 3rd, 2012; 4th, 2101; 5th, 346: how much is contained in the 6th?

3. Tell me the difference between 10000 and 44.

Ans. 9956.

4. The amount of the school fund in Virginia is 1551857 dollars, and in Connecticut 2027402: what is the difference?

5. There are about 805000000 inhabitants in the world. Of this number Asia contains 450000000, Europe 233500000, America 46500000, Oceanica 18000000: how many in Africa? Ans. 57000000.

6. Supposing you gain 34568 dollars, then 12456; a second time you gain 2467 and lose 2365; and a third time you gain 41210 and lose 39300: how much will you have left?

7. A merchant owes 450120 dollars, and has property as follows: bank stock 350000 dollars, western lands valued at 225100, furniture worth 4000 dollars, and a store of goods worth 96000: how much is he worth? Ans. 224980 dolls.