Above par, 425, 434.
Abstract number, 39.
Acceptance, 425.

Accident insurance, 364, 366.
Accounts, 113-115, 285-287.
Accurate interest, 387.
Acute angle, 123.
Acute-angled triangle, 126.
Ad valorem duty, 362.
Addends, 26.
Addition, 9, 25-31.
defined, 25.

of common fractions, 72-76.
of decimal fractions, 98-100,
154-156.

of denom. numbers, 181, 183.
sign of, 9.

Agent, 249.

Aggregation, signs of, 58.
Agricultural problems, see In-
dustrial problems.

Algebraic equations, 296-314,
402, 403.

Aliquot parts, 108-112, 283, 284.
interest by, 376-378.
Altitude, 126, 471, 472.
Amount, in adding, 26.
in interest, 376.
in percentage, 201.
Analysis, 288-314.

Angle, defined, 123, 462.

measures of, 123-125, 507.
Annual interest, 393.
Antecedent, 441.
Apex of cone, 472.

Apothecaries' liquid measures,

507.

Belgian money, 818.
Below par, 425, 434.

Bill of exchange, 422, 423, 429.
Bills and accounts, 113-115, 256.
Blank indorsement, 406.
Board feet, 222–224.
Bonds, 434-440.
Borrowing money, 416.
Braces, 58.
Brackets, 58.

Brickwork, 345, 346.
Broker, 249, 435.

Brokerage, 249-252, 435, 486.
Bunch of shingles, 227.
Bundle of laths, 225.
Burglar insurance, 365.

Cablegrams, 49.
Canadian money, 818.
Cancellation, 62, 63, 162.
Cancellation method of simple
interest, 383.

Capacity, common measures of,
119, 216-219, 315, 338, 506,
508.

metric measures of, 336, 387,
338, 508.

Capital, 433, 434, 449.
Carpeting, 228, 229, 344, 345.
Center of circle, 124, 468.

Centigrade thermometer, 342,

343.

Central angle, 124.
Central time, 327.
Certificate of stock, 488.
Check, 413, 422, 423, 430.
Check book, 413.
Checking results, 298.
Circle, 124, 468–470.
Circular measures, 125, 315,
507.

Circumference, 124, 468, 469,
473, 507.

Clearing equations of fractions,
303, 312.

Closing an account, 285.
Coefficient, 300.

Collecting by draft, 424.
Collector of taxes, 358.
Combination of processes, 58.
Commercial bank, 412.
Commercial discount, 203-205,
253-256, 399.

Commercial draft, 424, 425, 429.
Commission and brokerage,

249-252.

Commission merchant, 249.
Common denominator, 70.
Common divisor, 66, 495.
Common factor, 66.

Common fractions, 12, 13, 64-93,

134-149.

addition of, 72-76.
defined, 13, 64, 96.
division of, 83-93, 141-148.
multiplication of, 76-83, 138-
141.

defined, 203.
exchange, 425.

on stocks, 434.
true, 391, 392.

Dividend, in division, 50.
on insurance, 367.
on stocks, 434.
Divisibility, tests of, 59-61.
Division, 11, 12, 50-57.

by 10, 100, 1000, etc., 53-56,
105, 106.
defined, 50.

of common fractions, 83-93,
141-148.

of decimal fractions, 104-107,
159-163.

of denominate numbers, 185,
186, 316.

sign of, 11, 51.
Divisor, 50.
Dodecagon, 466.

Domestic exchange, 422-428.
Draft, 422-425.

Drawee, 423.
Drawer, 404, 423.

Dry measures, common, 119,
216, 315, 338, 506, 508.
metric, 336, 338, 508.
Duties or customs, 358, 362-364,
400.

Eastern time, 327.
Edge of solid, 471.

Elimination by addition and
subtraction, 309-314, 402,
403.

Endowment policy, 366.
English money, 318-321.
Equality, sign of, 9.

Equations, analysis by, 296-314,
402, 403.

in a, 296-308, 402, 403.

in x and y, 309-314, 402, 403.
Equator, 322.

Equilateral triangle, 466.

Equivalents, common meas-
ures, 216-220, 338, 506, 508.
metric and common meas-
ures, 338, 508.
money, 319.
Estimating results, 293.
Even number, 59.
Evolution, 454-461, 499–505.
Exact divisor, 59.
Exact interest, 387.
Excavating, 230, 345.
Exchange, 422-432.
Exchange market, 425.
Expectation of life, 366.
Exponent, 61, 451.

Express money order, 422, 423,
430.

Extracting roots, 454-461, 499-
505.
Extremes, 443.

Face, of check, 413.

of note, 404.
of policy, 364.
of solid, 471.
Factor, defined, 59.
Factoring, 61, 62.

roots extracted by, 454, 455.
Factors and divisors, 59-63.
Fahrenheit thermometer, 220,

221, 342, 343.

Holder of note, 406.
House, 448.

Hundredweight, 507.
Hypotenuse, 460.

Imperial bushel, 506.
Improper fraction, 12, 69.
Index of root, 454.

Indirect analysis, 288.

Indorsement, 406-409, 413, 416.
Indorser of note, 406.
Industrial problems:
Beet sugar, 371, 372.
Broom corn, 206, 207.
Cablegrams, 49.

Cattle and hogs, 272-274.
Cherries, 174, 175,
Coal mining, 352, 353.
Coffee, 262, 263.

Cotton, 373-375.
Cuts of beef, 274.

Freight, see Transportation.
Gardening, 166, 167.

India rubber, 265, 266.

Lumbering, 350, 351.

Manufacturing, 483-486.

Milk, butter, and cheese, 271.
Mushrooms, 207, 208.

Oil, 268-270.

Oysters, 208-210.
Peanuts, 165.
Pears, 294.
Renting, 261.
Rice, 210, 211.
Silk, 266, 267.
Strawberries, 168.
Sugar, 369-372.
Tea, 263, 264.

Telegraph, 43, 44, 305.
Telephone, 44, 176.
Transportation, 16, 17, 55, 56,
57, 119, 148, 164, 173, 174,
175, 217, 259, 260, 270, 375,
490, 491, 492.
Violets, 212.

Wheat, 348, 349.

Inland exchange, 422-428.
Insurance, 364-368, 399.

Integer, or integral number, 10.
Interest, annual, 393.

compound, 394-396.

exact, or accurate, 387.

problems in, 388-391, 401, 402.
simple, 376-392, 401, 402.
tables of, 384, 396.
Interest term, 419.
Internal revenue, 362.
International date line, 326.
International express and pos-

tal money orders, 430.
Involution, 451-453.
Italian money, 318.

Knot, 347, 506.

Known number, 296.

Land measures, 118, 333, 334,
338, 465, 466, 506, 508.

Ledger, 285.

Ledger accounts, 285-287.
Leg, of right triangle, 460.
Lending money, 416.
Length, 462.

common measures of, 118,
338, 506, 508.

metric measures of, 380-332,
338, 508.

Letter of credit, 430.
Letters, notation by, 24, 296-
314.

Liability insurance, 364, 366.
Life insurance, 364, 366-368,399.
Like numbers, 26.

Like terms, 300.

Limited payment life policy,
366.

Linear measures, 118, 330-332,
338, 506, 508.

Liquid measures, common, 119,

216, 218, 219, 315, 338, 506,
508.

metric, 336, 338, 508.

List price, 203.

Long division, 56, 57.

Longitude and time, 322-329.
Lower base, 462.

Lowest terms, 66, 67.

Lumber measure, 222-224, 343.

Maker, of check, 413.

of note, 404.

Making change, 26, 27, 33.
Map measurements, 132.
Marine insurance, 364, 365.
Market value of stock, 434.
Marking goods, 257, 258.
Maturity of note, 406.
Means, 443.

Measurements, 13,118-133, 213-

232, 342-347, 397, 398.
practical, 220-232, 342-347,
398.

Measures, tables of, 121, 122,
125, 213, 216, 219, 331-338,
506-508.

Member of equation, 296.

Mensuration, 125-131, 184, 185,

186, 462-482.

Mercantile rule, for partial pay-
ments, 411.

Meridian, 822, 465.

Methods of solution, 288-314.
Metric system, 330-341, 401, 508.
Minuend, 32.

Miscellaneous problems, 14–17,

94, 95, 116, 117, 132, 133, 148,
149, 164-168, 173-176, 187,
194, 195, 202, 206-212, 230-
232, 237, 238, 259-274, 279-
282, 316-318, 339-341, 342-
347, 348-353, 355-357, 369-
875, 897-403, 483-494.

Mixed decimal, 20.

Mixed number, 11, 20, 68.

Money order, 422, 423, 424, 430.
Mortgage, 434.

Mountain time, 827.
Multiple, 70.
Multiplicand, 39.

Multiplication, 10, 37-49.

by 10, 100, 1000, etc., 45, 46,
102, 103.
defined, 39.

of common fractions, 76-83,
138-141.

of decimal fractions, 101-104,
156-158.

of denominate numbers, 184,
185, 316.
sign of, 40.

table, 37.

Multiplier, 39.

National bank, 412.
Nautical mile, 347, 506.
Negative unit, 300.
Negotiable check, 413.
Negotiable note, 406.
Net amount of bills, 255.
Net price, 203.
Net proceeds, 249.
Non-negotiable note, 406.
Nonagon, 466.

Notation and numeration, 18-
24, 64, 65, 150-152.

of decimals, 20-22, 150-152.
of fractions, 64, 65.

of integers, 18, 19, 21, 22.
of United States money, 23.
Roman, 24.

Notes, promissory, 404-411.
Number, defined, 64.

symbol, 286.

Numeration, defined, 18.
Numerator, 64.

Obtuse angle, 123.

Obtuse-angled triangle, 126.
Octagon, 466.
Odd number, 59.
Orders of units, 18, 20.

tables of, 19, 150.

Ordinary life policy, 366.

Pacific time, 327.
Painting, 225, 226, 344.

Papering and carpeting, 228,
229, 344, 345.

Par of exchange, 429.
Par value of stock, 433, 434.
Parallel lines, 125, 462.
Parallelogram, 125, 129, 463.
Parentheses, 58.

Partial divisor, 457, 458, 500,
501, 502, 504.
Partial payments, 409-411.
Partition, 50.

Partitive proportion, 447, 448.
Partner, 448.
Partnership, 448-450.

Poll tax, 358.

Polygons, regular, 466-468.
Positive unit, 300.

Postal money order, 422, 428.
Posting, 285.

Power, defined, 451.

Powers and roots, 451-461, 499–
505.

Practical measurements, 220-
232, 342-347, 398.
Preferred stock, 434.

Preliminary review, 9-17, 169-
176, 275-282, 397-403.

Premium, on exchange, 425.
on policy, 364.

on stocks, 434.

Present worth, 391, 392.
Price list, 203.
Prime factor, 61, 62.
Prime meridian, 322.
Prime number, 59.
Principal, 376.

Prism, 471, 473, 476.
Private bank, 412.

Problems in interest, 388-391,
401, 402.

Proceeds, net, 249.

of note, 417.

Product, 39.

Profit and loss, 245-248.

Promissory notes, 404-411.

Proper fraction, 12, 69.

Property insurance, 365, 366.

399.

Proportion, 443-450.
Protest, 407.

Public land, 465, 466.
Pyramid, 472, 474, 477, 478.

Quadrilateral, 462.

Qualified indorsement, 407.
Quotations, of exchange, 426
430.

of stocks and bonds, 435.
Quotient, 50.

Radical sign, 454.
Radius, 467, 468, 472.
Range, 465.

Rate, of discount, 203.

of insurance, 364, 866.
of interest, 376.
of taxation, 359.
Rate per cent, 201, 236.
Ratio, 441-443.

Ratio and proportion, 441-450.
Ratio sign, 441.

Real estate. 358.

Receipt, 118, 418.
Receipting bills, 113.
Reciprocal of a fraction, 90.
Rectangle, 125-128, 184.
Rectangular solid, 131, 185,
471.

Reduction, defined, 66.

of common fractions, 66-72.
of decimal fractions, 96, 97,
152-154.

of denominate numbers, 177-
180, 315, 316, 319, 320, 397.
Registered bond, 435.
Regular polygons, 466-468.
Remainder, in division, 50.
in subtraction, 32.

Restrictive indorsement, 407.
Revenue, government, 358-364,
400.

Review, 9-17, 94, 95, 116, 117,

118-120, 132, 133, 134-137,
165-168, 169-176, 206-212,
233-238, 259-274, 275-282,
315-318, 348-353, 354-357,
369-375, 397-403, 483-494.
general, 483-494.

industrial problems for, 16,

17, 165-168, 174-176, 206-
212, 259-274, 348-353, 369-
375, 483-486.

preliminary, 9-17, 169-176,
275-252, 397-403.
Right angle, 123, 125, 462,
507.

Right-angled triangle, 126, 460.
Roll of paper, 228.
Roman notation, 24.
Roofing, 226, 227.

Roots, 454-461, 499-505.
Root sign, 454.

Savings banks, 412, 419-421.

Selling price, 257.

Set of exchange, 429.
Share of stock, 433.
Shareholder, 433.
Shingles, 227.

Shipping, see Transportation.
Sides of angle, 123, 462.
Sight draft, 425.
Significant figures, 18.
Similar figures, 479.
Similar fractions, 70.

Similar solids, 481, 482, 505.
Similar surfaces, 479-481.
Simple denominate number,
177.

Simple interest, 376-392, 401,

402.
Simple proportion, 443-447.

tions, 144, 145.

(rectangle), 125, 466.
Square common units, 118, 338,
506, 508.

Square metric units, 332-334,
338, 508.

Square root, 454-461.
Standard time, 327-329.
State bank, 412.

Stationers' measures, 122, 508.
Sterling money, 318.
Stock broker, 435.
Stock company, 433.
Stockholder, 433.

Stocks and bonds, 433-440.
Stub of check, 413.
Subtraction, 9, 10, 32-36.
Austrian method of, 34.
defined, 32.

of common fractions, 72-76.
of decimal fractions, 34-36,
98-100, 154-156.

of denominate numbers, 182,
183, 316, 320.
sign of, 9.
Subtrahend, 32.
Sum, 26.

Surfaces, common measures of,
118, 338, 506, 508.

metric measures of, 332-334,
338, 508.

Surfaces, of solids, 473-475.

similar, 479-481.

Surveyors' linear and square
measures, 506.
Swiss money, 318.

Tables, interest, 384, 396.

of common measures, 121,
122, 125, 213, 216, 219, 338,
506-508.

of days between dates, 380.
of insurance premiums, 367.
of longitudes, 324.

of metric measures, 331-338,
508.

of money, 23, 318, 319.
of multiplication, 37.

Tare, 362.
Tariff, 362.

Taxes, 358-361, 400.
Telegrams, 43, 44, 305.

Time, and longitude, 322-329.
standard, 327-329.

Time belts, 327.

Time draft, 425.

Time measures, 119, 315, 507.
Tornado insurance, 365.
Trade, or commercial discount,
203-205, 253-256, 399.
Transportation problems, 16,

17, 55, 56, 57, 119, 148, 164,
173, 174, 175, 217, 259, 260,
270, 375, 490, 491, 492.
Transposition of terms, 301.
Trapezoid, 462-464.
Travelers' check, 430.

Trial divisor, 457, 500, 501.
Triangle, 126, 180, 184, 186, 460,

461, 463.

Troy weight, 213, 315, 507.
True discount, 391, 392.
Trust company, 412.