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fully elucidated, the short, practical, and labor-saving methods actually used by business men are omitted. The pupil frequently finds, when he enters into active life, that he is poorly prepared, and that he must learn more expeditious and varied methods of calculation than those he has been taught at school.

Success and advancement in any pursuit depend in a great measure upon the qualifications possessed when entering upon it, as the exactions of active life leave little opportunity to remedy deficiencies of preparation. He who would succeed must not wait until surrounded by the bustle, demands, and complications of actual business, any more than the captain should defer obtaining a knowledge of navigation until his vessel is at sea, or the physician put off the study of medicine until called upon to prescribe. He should go prepared into the busy walks of life, ready to surmount every difficulty and to excel in every thing he undertakes.

The calculations presented in the following pages have been selected as the best and most important in actual use in business circles, and which are daily becoming more and more necessary to be well understood by those who wish to make an efficient preparation for the employments of the counting-house. Several of them, it is believed, are now.published for the first time. Not only the principles, but the mechanical processes, should be completely mastered, in order to acquire that readiness, rapidity, and accuracy of appli

cation which are essential to secure an eminent position as an accountant, or to become a competent business man.

The forms of papers are those with which every person should be familiar, and include a greater variety than has yet appeared in any one collection. They are accompanied by explanations of their nature and use, and the obligations and relations of the parties to them, and will impart such accurate ideas of business practices as will be of great service to those of limited experience.

Many subjects have been introduced which, though rarely taught in schools, are of great importance in the counting-room and in actual life. The student of bookkeeping especially will find much to aid him in his attempts to acquire a knowledge of that science.

The author has been connected for the last eleven years with Crittenden's Philadelphia Commercial College, for which this manual was primarily prepared, and, in addition to his knowledge of the wants of the student, has been frequently consulted by merchants and others upon difficult questions that have occurred in their practice. These difficulties have been carefully noted, and many of their intricacies are here solved and explained.

He takes this opportunity to acknowledge his indebtedness to numerous friends for their valuable assist ance in the preparation of the work, and to render

them his sincere thanks. He would also express his obligations to the officers of numerous banks and mercantile houses, of the Mint, the Custom-House, and of various public and private establishments, for the opportunities afforded him of obtaining reliable information on many subjects of interest and value.

Three large editions of the work having been exhausted within a few months, it has been carefully revised and considerably enlarged, and no effort has been spared to render it worthy of its very favorable reception. To those who have kindly favored him with their communications,-as invited in the first edition, the author tenders his thanks, and would here repeat that he will deem it a special favor if business men, teachers, and others, will communicate any suggestion, new or improved method of calculation, or useful information on business topics, that may add to its accuracy and completeness.

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A Key to the Crittenden Commercial Arithmetic, for the use of Teachers only, has been prepared, and will be sent by mail, postpaid, on receipt of $1.00.

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