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COPYRIGHT, 1923, BY GEORGE W. MINER, FAYETTE H. ELWELL

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Wahr 7-23-26 13542

PREFACE

The study of a well-planned course in business arithmetic should develop in the student the ability to handle the fundamental operations with numbers rapidly and accurately, and at the same time should develop an understanding of business situations which will enable the student to solve problems of the type that are of everyday occurrence in modern business. It is evident that to achieve this aim there must be a nice balance between what constitutes the arithmetic part of the course and the part that sets forth the principles and situations which the student will meet upon entering the business world. To this point the authors of this text have given much attention.

It is not intended that this book shall furnish a course in business practice, but, in the selection of the business situations which illustrate the different applications of the arithmetic principles, the best of up-to-date practice has been chosen and the problem material has been largely adapted from actual transactions as recorded upon the books of various individuals, merchants, banks, and corporations. Some topics always found in business arithmetics of earlier days have been excluded, since the commercial world of today no longer has need of them.

In the development of the individual topics, the authors have taken particular care that the introduction to the topic shall be simple and in language which is not too technical. Completely solved examples are given in the introduction to each new topic, and particular emphasis is placed upon a solution which shall conform to up-to-date business procedure. The illustrations of the various business forms and records have been chosen with a view to showing their principles and uses, and to stimulate the student to a neat and orderly arrangement of his own work.

Throughout, especial care has been taken to have the presentation of the topics accord with the best pedagogical principles and to make a text that shall be readily teachable. To this end frequent drills, speed tests, and review exercises are given to develop skill in the handling of numbers. Numerous easy oral exercises are presented in the introduction of new topics, and the problems are carefully graded as to difficulty. It is not, of course, practical to cover in detail the whole field of commercial activity, but the authors have endeavored to stimulate class discussion and the gathering of more detailed information relative to the several topics under discussion.

A knowledge of the way in which modern business is transacted is a real asset to every young man or woman, whatever line of work may be followed later. It is the authors' hope that, while this text is organized about the solution of business problems, it may also serve to spread valuable information about up-to-date business methods. A glance at the Contents will indicate the wide range of topics treated. A general knowledge of these phases of commercial activity on the part of all well-informed members of a community would be of inestimable value.

The authors desire to acknowledge their indebtedness to numerous business executives who have made many helpful suggestions concerning the parts of the book which deal with business procedure. In particular, acknowledgment is made to the Northwestern Mutual Life Insurance Co., of Milwaukee, Wis., for assistance in the preparation of the chapter on life insurance.

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