Write the following in proper form and find the footings:

4. John Duffie bought of D. Plant, April 7, 1877, 17 yds. of calico @ 12 cts., 12 yds. of muslin @ 17 cts., 24 yds. of linen@ 73 cts., and 9 spools of thread at 7 cts.; what was the amount of the bill?

5. Mrs. Churchill bought of Knapp & Co., July 29, 1877, the following items: 1 shawl @ $25.50, 22 yds. silk @ $2.25, 12 yds. lace @ 82 cts., 3 prs. gloves @ $1.25, and 4 pieces tape @ 32 cts.: what was the amount of the bill?

6. Mr. A. W. Stoughton bought of Sweet & Co., July 30, 1877, the following items: 12 Arithmetics @ 60 cts., 20 Geographies @72 cts., 37 Grammars @ 43 cts., 4 reams paper @ $2.25, and 3 boxes pens @ $1.10; what was the amount of the bill?

104. An Account is a written statement of items of debt and credit. A book in which these items are recorded

in separate columns, is called a ledger.

The ordinary form of a ledger account is shown below:

NOTE.-The items for which Henry Holt is indebted to John Irving, who makes the account, are placed in the column headed Dr., and the items for which John Irving is indebted to Henry Holt are placed in the column headed Cr.; the former are called debits, and the latter credits. The balance is the amount which, entered in the proper column, will make the sums of the two columns equal.

To find the balance of a ledger account: Find the sum of the debits and of the credits separately, and take their difference.

EXAMPLES.

Find the balance in the following accounts:

1. Debits, $4.19, 5.25, 7.44, 17.11, 47.42, 110.76, 308.12, 114.04, 3.79, and 10.94; Credits, $3.43, 2.11, 5.27, 15.60, 108.29, 84.12, 216.58, 94.26, and 13.12.

2. Debits, $12.56, 14.92, 27.14, 110.94, 94.11, 83.88, 7.46, 4.39, 71.18, 14.43, and 1.94; Credits, $14.87, 110.72, 3.69, 11.18, 7.42, 19.78, 9.94, 12.12, and 5.55.

(83.) What is a decimal fraction? (84.) What is a decimal ? Decimal point? (85.) Repeat the numeration table for decimals. How are decimal places counted? Rule for writing a decimal ? (86.) Rule for reading a decimal? (87.) What are the units of U. S. currency? Their relation? How is U. S. money written? How read? (88.) State the fundamental principles used in treating fractions. (89.) Rule for reducing common fractions to decimals. (90.) What is the practical rule for finding approximate values of a fraction? (92.) Rule for addition of decimals? (94.) Rule for subtraction of decimals? (96.) Rule for multiplication of decimals? (98.) Rule for division of decimals? (99.) What is an aliquot part of a number? Name some of the aliquot parts of a dollar. (100.) How do you multiply by an aliquot part of 100? (101.) How do you find the cost of things sold by the hundred or thousand? (102.) Of things sold by the ton? (103.) What is a bill? How find its footing? (104.) What is an account? A debtor? A creditor? Debits? Credits? How do you find the balance of a ledger account?

COMPOUND NUMBERS

I. DEFINITIONS AND

TABLES.

DEFINITIONS.

105. A Denominate Number is one whose unit is named; as, 3 feet, 5 pounds,

16 pennyweights (Art. 5).

Numbers that have the same unit are of the same denomination; those that have different units are of different denominations. Thus, 3 feet, and 7 feet, are of the same denomination; 3 feet, and 7 yards, are of different denominations.

106. A Compound Number is a denominate number whose units are of the same kind but of different denominations; as, 3 pounds 6 ounces.

Denominate numbers are of the same kind, when they can be expressed in terms of a common unit. Thus, 3 pounds, and 6 ounces, are of the same kind because both can be expressed in ounces.

If two denominate numbers are of the same kind, that which has the greater unit is said to be of the higher denomination. Thus, 8 pounds is of a higher denomination than 6 ounces.

SCALES OF COMPOUND

NUMBERS.

10%. The Scale of a compound number is a succession of numbers showing how many times the unit of each denomination is contained in the unit of the next

higher denomination. Thus, in English currency, 4 far things make 1 penny, 12 pence make 1 shilling, and 20 shillings make 1 pound; hence, the scale of English currency is

4, 12, 20.

In this scale, 4 connects farthings and pence, 12 connects pence and shillings, and 20 connects shillings and pounds.

In United States currency the scale is

10, 10, 10, 10.

The scale of English currency is varying; that of the United States is uniform. The scale of United States currency is called the scale of tens, or the decimal scale.

The scales of the most important compound numbers are indicated in the following tables

TABLES OF CURRENCY.

1o. UNITED STATES CURRENCY.

108. The United States currency was established by act of Congress in 1792; its primary unit is 1 dollar.

TABLE.

10 mills (m.) make 1 cent..........ct.

In business transactions the terms eagle and dime are nearly obsolete; the term mill is seldom used except in official reports and in laying taxes.

NOTE.-The currency of the Dominion of Canada is decimal, and like that of the United States, it is reckoned in dollars and cents.

109. This is the national currency of Great Britain.

TABLE.

4 farthings (far. or qr.) make 1 penny......d.

1 pound sterling, and the

The primary unit of this currency is corresponding coin is called a sovereign. The value of the sovereign is $4.8665.

NOTE.-The sign £, like the sign $, is written before the number to which it refers; thus, £25.

3°. FRENCH CURRENCY.

110. This is the national currency of France.

TABLE.

10 centimes (cent.) make 1 decime.......d.

10 decimes

66

1 franc......

fr.

The primary unit of this currency is 1 franc; its value is 19.3 cents, that is, $1 is equal to about 5.18 francs. French money is usually expressed in francs and decimals of a franc.

TABLES OF WEIGHT.

4°. TROY WEIGHT.

111. This is used in weighing gold, silver, and some kinds of precious stones.

TABLE.

24 grains (gr.) make 1 pennyweight...dwt.