CHAPTER II ADDITION 8. Use of Addition in Business. In business addition is the most generally used of the fundamental processes, and considerable skill in adding is absolutely essential for any one who is to become a competent accountant or business man. It is also of great use to every citizen in his daily life. 9. Definition of Addition. Addition is the process of taking two or more numbers together to form one number. 10. Addends, Sum, Sign of Addition. The numbers to be added are called addends, and the result is called the sum. The sign of addition, +, is called plus. usually arranged in a column. Numbers to be added are Accuracy in addition depends partly upon attention to the proper writing of the figures. They should be made of uniform size, uniformly spaced, and legible. Figures of the same order should stand in a straight column. For the practical accountant it is important to be able to dictate numbers understandingly and also to be able to write them down from dictation in proper form to be added. But it is still more important to be able to copy figures accurately, since this is part of the accountant's daily work. EXERCISES From dictation write the following sets of numbers in columns ready for adding. Also copy them: 1. 47 607, 304 783, 2364 189, 402 683, 50 763 457, 37 126 872. 2. 269 478, 9251 260, 849, 200 458, 752 645, 9654, 212, 78 769. 3. 75 254, 9287 484, 20 953 787, 548 175, 25 658 214, 174 195, 25310, 378 061, 19 756 480, 900 465 628. 4. 122 759, 984 561, 67 458, 200 045, 17 479, 452 890, 17 284, 348 765, 427 859, 24 856. Give the sums below very rapidly. Note that in 7 + 8 and 57 +8 we have the same combination of figures of the first order. Beginning with 4 count to 95 by 7's, that is, say 4, 11, 18, ORAL EXERCISES Add the columns below as rapidly as possible. as rapidly as possible. Add each column both upward and downward to make sure that the results are correct. A wrong result is worthless. Examples in Addition. The process of addition is illustrated by the following example. 3974 894 8709 6688 20265 322 First add the right column, getting 25 as the sum. This is 5 ones and 2 tens. The 5 ones are written in ones' place below the line. The 2 tens are added to the tens in the second column. We say we carry the 2. A small figure 2 may be written below the 5 to indicate the number carried. This is particularly useful in case the computer is liable to interruptions. Adding the second column including the 2 carried, the sum is 26. The 6 is written in the tens' place below the line. The 2 is carried to the next column. This indicates the nature of the process of addition in general. To make sure that the results are correct, each column should be added both upward and downward. 11. Adding by Groups of Two.- Rapidity in adding depends largely upon the ability to see at a glance the sum of a group of numbers and to add such sums. take groups of only two figures. on the sum of the numbers in the themselves. At the outset the learner should The thought should be centered group and not on the numbers Thus, in starting to add the column in the margin downward, think 7 at once instead of 3+4=7. Proceeding with the addition say, 7, 17, 26, 40, 46. At first adding by groups may be slower than by the ordinary method. To become quick and accurate in adding by groups will require much practice, but when once really mastered it will materially increase both speed and accuracy. ORAL EXERCISES 3 7 4 8 10 2 Add the following, using groups of two figures. |