When solids, being either round or square, taper regularly till they come to a point, they contain just as much as if they were all the way as large as they are at the largest end. When solids decrease regularly, as last described, they are called pyramids. When the base is square, they are called square pyramids; when triangular, triangular pyramids; and when round, circular pyramids, or cones. Hence, to find the solid contents of such figures;— Multiply the area of the largest end by § of the perpendicular height. What are the solid contents of a cone, the height of which is 30 feet, and its base 8 feet in diameter? A. 502,6 + ft. 13. There is a pyramid, whose base is 3 feet square, and its perpendicular height 9 feet; what are its solid contents? A. 3: =27 ft. 19. What is the length of one side of a cubical block, which contains 9261 solid feet? A. 21 ft. 20. In a square lot of land, which contains 2648 acres, 3 roods, and 1 rod, what is the length of one side? A. 651 rods. 21. A grocer put 5 gallons of water into a cask containing 30 gallons of wine worth 75 cents per gallon; what is a gallon of this mixture worth? A. 642 cts. 22. The first term of a geometrical series is 4, the last 56984, and the ratio 6, what is the sum of all the terms? A. 68380 23.The great bet, and when it will be paid. The public mind has been con siderably amused for a few days past with a singular bet, said to have been made between a friend of Mr. Adams and a friend of Gen. Jackson, on the eastern shore of Maryland. The bet was, that the Jackson man was to receive from the Adams man 1 cent for the first electoral vote that Jackson should receive over 130, 2 cents for the second, 4 for the third, and so on, doubling for every successive vote; and the Adams man was to have one hundred dollars if Jackson did not receive over 130 votes. According to the present appearances, Jackson will receive 173, 43 over 130, and the sum the Adams man will have to pay, in that event, will be $87960930222,07. But the joke does not appear to be all on the Jackson man's side. The money is to be counted, and it will take a pretty long lifetime of any common man to count out the shiners. Let's see:-allowing that a man can count sixty dollars a minute, and that he continues to count without ceasing, either to sleep, to take refreshment, or to keep the Sabbath, it will take him twenty-seven hundred and eighty-nine years, nearly; but allow him to work eight hours a day, and rest on the Sabbath, he will be occupied 9789+ years; so that the Adams man, when he is called upon for the cash, may tell his Jackson friend, Sit down, sir; as soon as I can count the money you shall have it; even the banks take time to count the money, you know.” 259 A PRACTICAL SYSTEM OF BOOK-KEEPING, FOR FARMERS AND MECHANICS. ALMOST all persons, in the ordinary avocations of life, unless they adopt some method of keeping their accounts in a regular manner, will be subjected to continual losses and inconveniences; to prevent which the following plan or outline is composed, embracing the principles of Book-Keeping in the most simple form. Before the pupil commences this study, it will not be necessary for him to have attended to all the rules in the Arithmetic; but he should make himself acquainted with the subject of Book-Keeping, before he is suffered to leave school. A few examples only are given, barely sufficient to give the learner a view of the manner of keeping books; it being intended that the pupil should be required to compose smilar ones, and insert them in a book adapted to this purpose. Book-Keeping is the method of rec ding business transactions. It is of two kinds-single and double entry; but e shall only notice the former. Single entry is the simplest form of Book-Keeping, and is employed by retailers, mechanics, farmers, &c. It requires a Day-Book, Leger, and, where money is frequently received and paid out, a Cash-Book. DAY-BOOK. This book should be a minute history of business transactions in the order of time in which they occur; it should be ruled with head lines, with one column on the left hand for post-marks and references, and two columns on the right for dollars and cents. The owner's name, the town or city, and the date of the first transaction, should stand at the head of the first page. It is the custom of many to continue inserting the name of the town on every page. This, however, is unnecessary. It is sufficient to write only the month, day, This should be written in and year, at the head of each page after the first. -a larger hand than the entries. On commencing an account with any individual, his place of residence should be noted, provided it is not the same as that where the book is kept. If it be the same, this is unnecessary. As it often happens that different persons bear the same name, it is well, in such cases, to designate the individual with whom the account is opened, by stating his occupation, or particular place of residence. When the conditions of sale or purchase vary from the ordinary customs of the place, it should be stated. Every month, or oftener, the Day-Book should be copied or posted into the Leger, as hereafter directed. The crosses, on the the left hand column, show that the charge or credit, against which they stand, is posted, and the figures show the page of the Leger where the account is posted. Some use the figures only as post marks. Every article sold on credit, except when a note is taken, should be immediately charged, as it is always unsafe to trust to memory. Also, all labour performed, or any transaction whereby another is made indebted to us, should be immediately entered on the Day-Book. If farmers and mechanics would strict ly observe this rule, they would not only save many quarrels, but much money In this respect, at least, follow the example of Dr. Franklin, who never omitted to make a charge as soon as it could be done. Never defer a charge till to morrow, when it can be made to-day. FORM OF A DAY-BOOK. EDWARD L. PECKHAM. Boston, Jan. 1, 1829. 2 X Robert Hawkins, Blacksmith, Dr. To 217 lbs. Iron, a 8 cts. 17 36 Cr. 75 75 2 X Archibald Tracy, Salem, To 1 piece Broadcloth, containing 29 yds., a $3 per yd., James Warren, Wartland, Dr. 87 00 Dr. To 200 lbs. Cheese, a 8 cts. Dr. ях 1 firkin Butter, 76 lbs., weight of tub, 10 lbs = 66, Archibald Tracy, To 2 bbls. Fiour, a $10 13,20 29 20 Dr. $20,00 2,50 1,98 24/18 By Order on Goodrich & Lord, for $12,80 CT. 1280 This book is used to collect the scattered accounts of the Day-Book, and to arrange all that relates to each individual into one separate statement. The business of collecting these accounts from the Day-Book, and writing them in the Leger, is called posting. This should be done once a month or oftener. Debts due from others, and entered upon the Day-Book, are placed on the side of Dr. ; whatever is on the Day-Book as due to another is placed on the side of Cr. When an account is posted, the page of the Leger, in which this account is kept, is written in the left hand column of the Day-Book. Every Leger should have an alphabetical Index, where the names of the several persons, whose accounts are kept in the Leger, should be written, and the page noted down. When one Leger is full, and a new one is opened, the accounts in the former should be all balanced. and the balances transferred to the new Leger. |