A

BUSINESS

ARITHMETIC

DESIGNED FOR USE IN ALL SCHOOLS IN WHICH THE

COMMERCIAL BRANCHES ARE TAUGHT

AND AS A

BOOK OF REFERENCE

FOR

BUSINESS MEN

Entered according to Act of Congress, in the year 1891,

BY WILLIAMS & ROGERS,

In the Office of the Librarian of Congress, at Washington, D. C.

E. R. ANDREWS, PRINTER AND BOOKBINDER.

ROCHESTER, N. Y.

PREFACE.

A text book on Business Arithmetic should embrace all of the requirements of commercial calculations. It should not only contain the theories and principles which underlic arithmetical computations, but it should aim to render the pupil expert in applying them to practical work. The real test of the value of the pupil's knowledge. of this subject is the facility with which he can perform his operations. Accuracy and rapidity are absolute essentials in business.

In preparing this book two things have been constantly kept in mind the introduction of such subjects as will provide a thorough knowledge of the requirements of business in this direction, and to present the topics in a teachable way. Unimportant subjects have been omitted, and arithmetical puzzles have been carefully avoided.