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SYSTEM

OF

PRACTICAL ARITHMETIC,

APPLICABLE TO THE

PRESENT STATE OF TRADE,

AND

MONEY TRANSACTIONS:

ILLUSTRATED

BY NUMEROUS EXAMPLES UNDER EACH RULE;

FOR

THE USE OF SCHOOLS.

BY THE REV. J. JOYCE.

THE FOURTH EDITION, REVISED AND CORRECTED.

LONDON:

PRINTED FOR RICHARD PHILLIPS,

NEW BRIDGE-STREET..

And sold by SHERWOOD and Co., Paternoster-row; WILSON and Co., York;
MOZLEY, Gainsborough; STODDART and Co., Hull; Dog and Co.,
Edinburgh; KEENE, and WOGAN and Co., Dublin;

and by all other Booksellers: with a full-
Allowance to Schools.

1812.

[Price Three Shillings and Sixpence, Bound.]

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162

Buying and selling tocht - 160

230

Prcharge pical Coluchations -245

James Gillet, Printer, Crown-court, Fleet-street, London,

J6

PREFACE. 18/2

IN presenting a new System of Arithmetic to the Public, some account of its plan and execution will be expected. It is hoped, that the title of the present Work will briefly explain the views of the Author, who, from his own experience in the business of education, has long been convinced, that, among the excellent introductory books to this science, no one is sufficiently adapted to the occasions of common life. Some are too abstruse for novices, while others are defective in such examples as point out the application of the several rules to transactions of real business.

If the Author of this System of Arithmetic has not deceived himself, he has supplied these deficiencies; and he appeals, without apprehension, to that Public, whose candour and liberality he has already experienced, to decide upon this attempt to render the elementary rules of Arithmetic at once practical and popular.

There are few children who do not experience some disgust in passing through the first four rules; occasioned, with~out doubt, by the paucity of examples, and by the want of interest in those that are given. The Author has therefore devoted a large portion of this work to the early rules, and has illustrated them by miscellaneous questions, in which will be found much useful information, applicable in the progressive stages of life.

The modes of treating the Rule of Three, of illustrating Vulgar and Decimal Fractions, Practice, &c. &c., will best speak for themselves. But a reason may be demanded for the introduction of Logarithms, and for the particular method adopted in those parts in which the doctrine of

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