Practical Mercantile Arithmetic

During the many years the author has been engaged as a teacher, he has taken much pains to examine the Arithmetics in use in this part of the country. There is, in general, as he believes, a great want of system in their arrangement. The rules and illustrations, are, also, too abstruse and unintelligible for the understanding of young arithmeticians. There is, also, a general deficiency in their adaptation to those every-day practical, mercantile, and mechanical transactions, which are so necessary to qualify a young man for the various branches of business to which he may be called.

In pursuance of the object of improvement, the author has endeavored to follow a straight-forward, systematic course, from a beginning sufficiently simple, to combinations sufficiently complicated, to meet all the common exigencies of business. In those parts of the work which are more particularly applicable to business, the questions are, as far as possible, adapted to the actual every-day calculations that occur in mercantile and other business transactions.

The theory and principle upon which the various operations are founded, are, throughout the work, illustrated by plain, concise questions and answers, divested of all that unnecessary and extraneous matter, which abounds in many publications, and which is much better calculated to perplex than enlighten the mind of the pupil. The advantages of interrogative explanations, over all other methods, are too well known to the practical teacher to require any comment.

The limits of a Preface will not permit the author to specify all the parts, in which he flatters himself, improvements have been made. The practical utility of the work can best be learned, not from the arrangement and illustrations of the Rules alone, but from an examination of the examples in each rule, as leading the pupil to a practical application of his knowledge, as adapted to actual business transactions. He would, however, direct attention to some particular parts.

ommencing with ADDITION, it has been the object of the

only to teach the pupil to add, but to put his

knowledge to a practical use; as will be seen by a slight examination of the examples in that rule. Proceeding next to SUBTRACTION, the same knowledge of that rule is not only taught, but the pupil is required to combine, for practical purposes, both Addition and Subtraction. The same arrangement is pursued in MULTIPLICATION, and DIVISION. As soon as a competent knowledge of these rules is obtained, the pupil is required to combine the operation of all four, for familiar, practical purposes. And in all the succeeding rules throughout the work, the preceding ones are so combined, as to keep the thinking faculties of the pupil in constant exercise, and to render the practice of all the rules, as he progresses, familiar to his mind.

2. The Addition and Subtraction Tables, are on a new plan, and, it is believed, an improved one. The author has found the study of them, and their frequent rehearsal in his school, of particular advantage to young beginners.

3. The illustrations and examples given under Supplement to Mutliplication and Division, in the application of fractional and mixed numbers, (no specific rules for which, are given in our common arithmetic,) will be found highly useful, especially to those who do not obtain a thorough knowledge of Vulgar Fractions.

4. To the illustrations and examples given in Addition, Subtraction, Multiplication, and Division of Federal Money, the knowledge of which, the author has ever found scholars, under the common course of instruction, extremely deficient.

5. To the rules and examples in PRACTICE, as adapted to Federal Money, and to practical and useful purposes.

6. To the several rules and examples in INTEREST, both Simple, and Compound, especially to the method of computing Interest on Cash and Book Accounts, which is so necessary for the accountant to understand, a knowledge of which, he has no means of obtaining from any arithmetic now in use.

7. To the illustrations and examples in DUODECIMALS, or Cross Multiplication, and their application to the measurement of wood, boards, timber, &c. a knowledge of which is so use and necessary, and so little understood.

8. To the measurement, and calculating the materials of Carpenters and Masons work, and also, the Mensuration of Superficies and Solids; the study of which will be found very interesting to scholars, and very useful in accustoming them to apply their knowledge of figures to the various practical and useful purposes of life.

This system has been tested in the author's own school, for the last five years, scarcely any other having been used, and he feels himself warranted in saying, that no scholars, at any time, under his instruction, have made equal proficiency in that branch of their studies, and with so little trouble to their teacher.

The work is again submitted to an enlightened public, with the fullest confidence that it will not be condemned unexamined, and with a cheerful hope, that upon a thorough examination, it will be found worthy of increased public patronage.