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EXPLANATORY

ARITHMETICK,

1

NUMBER TWO;

CONTAINING THE COMPOUND RULES, AND ALL THAT IS NECESSARY
OF EVERY OTHER RULE IN ARITHMETICK FOR PRACTICAL
PURPOSES AND THE TRANSACTIONS OF BUSINESS;
ADAPTED TO THE UNDERSTANDING AND USE
OF LARGER CHILDREN, IN SCHOOLS

AND ACADEMIES.

TO WHICH IS ANNEXED

A PRACTICAL SYSTEM OF BOOK-KEEPING.

BY LYMAN COBB,
AUTHOR OF THE SPELLING-BOOK, SCHOOL DICTIONARY, JUVENILH

READERS, SEQUEL, AND EXPOSITOR.

PHILADELPHIA:
JAMES KAY, Jr. & BROTHER.

122 Chestnut street.
NEWARK, (N. J.) - BENJAMIN OLDS.
STEREOTYPED BY J. 8. REDFIELD--NEW YORK

HARVARD
UNIVERSITY

47*130

("Entered according to Act of Congress, in the year 1832, by LYMAN COBB, in the Clerk's Office of the District Court of the United States for the Southern District of New York.") PREFACE.

The Author of the following treatise is fully sensible, that in offering a new Work to the publick there is a degree of assuming confidence necessarily implied, more particularly if others have written on the same subject. He is also aware, that every community experiences the important advantages arising from a useful education of the individuals who compose it; and that, therefore, he who offers any thing which has a tendency to promote this great object, or facilitate the means of acquiring it, has some claim to attention.

The Author has, from his own observation and experience, long since been convinced that, among the many introductory books to the useful science of Arithmetick, no one, or at least none with which he is acquainted, is sufficiently adapted to the capacities of children, and to the occasions of common life. Some are too abstruse for young beginners, while others are deficient in such examples as point out the application of the several rules to transactions of real business.

In presenting a new System of Arithinetick to the publick, some account of its plan and execution will, of course, be expected.

The Author of this work has endeavoured to furnish a clear and familiar description of the rules of Arithmetick, and to introduce the learner to this pleasing and very valuable art, by gradually unfolding to him the modes of practice, and the principles on which the several rules proceed, in plain and intelligible language; and in order to render the rules still more clear and familiar to the learner, and also to encourage him, the

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