Since the great majority of those who study Arithmetic need to use it in the transaction of the practical affairs of life, a textbook on the subject. should be especially practical. It has been the aim in the preparation of this work to represent the business methods of the times. While a few problems are intended to illustrate some principle, by far the greater number show the application of Arithmetic to the actual business transactions of the day. In this practical character we believe the book will be found unequaled. The principles of each successive topic are carefully developed by appropriate exercises, so graded that the mind of the student. must inevitably grasp the relations of the whole subject, and when the work is completed, comprehend it, not as a mass · of loosely-connected details, but as a unified whole. Since good methods economize time and energy, secure rapidity and accuracy in calculation, and strengthen the reasoning powers, the aim has been to present each subject in the most clear and concise manner, showing the reason for every operation performed, in order that the student may learn to rely upon the principle involved and not merely seek for a result. The treatment of the fundamental rules of Arithmetic has been made simple, and is free from all effort to exalt these rules into complex and difficult propositions. A clear explanation, followed by an abundance of well graded problems, will enable the pupil to readily master the foundation work of Arithmetic. The work in Fractions is made plain by giving brief, clear and accurate definitions, and simple, concise and logical solutions of concrete problems. Compound Numbers are explained by showing their relation to simple numbers, while the exercises and problems deal with facts found in every-day life. The subject of Percentage and its applications is made most 3 thorough and practical. A system of analysis is employed which must inevitably fix the principles clearly in the mind of the learner. Equation of Payments, Averaging Accounts and Partnership have been emphasized according to the demand of business. That the reasoning powers of the pupil may be strengthened and his ability to think independently of pencil and tablet may be increased, several hundred problems for oral solution have been added. The work undoubtedly now contains an abundance of material, not only for giving facility in computations, but for correct training in arithmetical thought. We have made an earnest effort to present such a work to teachers and students as will meet with their approval and suit their wants. We believe by a thorough study of the work young men and women will go out into the business world intelligent persons with ability to apply their knowledge. THE AUTHOR. |