ОF -ЧЕ CALIFORNIA PREFACE A course in business arithmetic should train the pupil to figure correctly, easily, and rapidly, and should fit him to solve the problems that arise in the ordinary course of business. To this end Modern Commercial Arithmetic gives a brief review of the fundamental operations, fractions and decimals, introducing short practical methods. The mechanical part of arithmetic is illustrated and explained by diagrams, examples, operations, and notes. The intellectual part is developed in the pupil's mind by mental problems, questions, and statements. A student should solve a problem from his knowledge of the facts or conditions of the problem and the principles involved; therefore, rules and cases are superseded by development exercises which will make him thoughtful and independent. In the business office problems do not come tabbed with article and rule, but the business man must first discover the principle that is involved and then by a process of reasoning determine the result. It has been the object of this work to present the problems as nearly as possible as they are presented in the business office. When the pupil changes from the school to the office he will find the change in the method of thought involved as slight as possible. The student in school has no time to waste and therefore this work contains no puzzles or catch problems. Subjects that do not arise in ordinary business transactions are omitted. The author's aim has been to present a work that would give the pupil such instruction as he needs, and to set it forth in the manner he will meet it in the business office. It is hoped and believed that an inspection and trial of the work will show that he has succeeded. 210143 |