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Jawdarmilk

9.30-30

PREFACE.

The MERCANTILE ARITHMETIC has had greater success and a more extensive circulation than the author anticipated. And although he has not been concerned in revising or improving it, since the first edition was printed, and only slight alterations have been made by other hands, it is still regarded by many as a very useful work. He hopes that now, corrected, improved and enlarged, it will continue to be a convenient manual for merchants and others, engaged in trade, and that pupils, who are preparing for business, by thoroughly learning it, will acquire a readiness and accuracy in mercantile calculations, in which, persons, learned in other respects, are frequently deficient. As it is intended to be

very practical, and adapted to the concerns of trade and commerce, by conveying a general knowledge of accounts and exchange,

he numerous examples and exercises have been chiefly taken from actual occurrences.

Every one is bound by his duty to himself and others, to keep accounts; and in order to this, he must have some acquaintance with the systems of arrangement and method, which have been devised by experience. Irregular memoranda, are, from the difficulty of reference, almost useless. This consideration has led him to give a general outline of Book-keeping, comprehending, in his view, the necessary principles, in so plain a manner, that any one, by careful attention, may understand the true theory of accounts, and apply the principles to practice without much hesitation or difficulty. Convinced that no one need be at a loss to keep

clear and satisfactory accounts, who has a just idea of the nature of the subject, he has endeavoured to explain it with all possible precision and simplicity. This part of the work is entirely new, and he hopes, the manner of arrangement will attach a particular value to it. The different forms used by merchants are as various, as the demands of their business ; but as all are reducible to the great principle of classing the several transactions under suitable heads, in such a way, that the state of one's property or business may be easily examined and known, this compendium may be a safe guide for a person of discernment to follow in any circumstances.

Nothing need be said of the propriety of the brief tracts of practical Mensuration and Gauging, which are annexed to the work. Such knowledge is as important and requisite, as most rules of Arithmetic, and what is inserted, is adapted to common purposes.

As the work now under the author's control, he trusts that in future editions it will be more and more improved with whatever may occur, as conducive to its original design of rendering mercantile calculations easy and familiar. In schools it may be studied in connexion with the popular treatises of mental Arithmetic, or as a sequel to them, as will best suit the views of instructers.

CONTENTS.

67

Numeration

9

Simple Addition

11

Subtraction

12

Multiplication

13

Division

17

Practical Questions in Federal Money

23

Miscellaneous Questions

Tables of Money, Weights, Measures, &c.

25

Compound Addition

28

Compound Subtraction

31

Practical Questions in Compound Addition and Subtraction

33

Reduction

35

American Currencies

38

Compound Multiplication

47

Compound Division

51

Decimal Fractions

Single Rule of Three Direct

60

Inverse Proportion

66

Compound Proportion

Vulgar Fractions

70

Practice

81

Tare and Tret

87

Single Fellowship

89

Double Fellowship

90

Simple Interest

91

Mode of calculating the interest of notes with endorsements, and settlement

within a year from the date or commencement of interest

96

Interest Account

96

Rule established by the Courts of Law of Massachusetts for making up

judgments on securities for money, which are upon interest, and on which

partial payments have been endorsed

97

A statement in which the interest and principal are kept more distinctly

separate

99

Recapitulation of the same example

99

Statement showing how the Massachusetts and Connecticut Court Rules of

calculating interest differ

100

A Table showing the number of days, from any day in any month to the

same day in any other month through the year

100

Compound Interest

101

Table showing the amount of one pound or one dollar for any number of

years under 33, at the rates of 5 and 6 per cent. per annum, compound

interest

102

Commission and Brokerage

103

To invest or purchase so as to reserve the commission, or not to overship

net proceeds

.103

Insurance

104

Average

Freight

109

An estimate of the quantity of certain goods calculated to make a ton in

freight

111

Primage

112

Buying and selling Stocks

112

Discount

113

To raise the price of goods so as to discount without loss

115

Bank Discount

1115

Equation of Payments

116

Barter

118

Loss and Gain

119

Alligation Medial

121

Alligation Alternate

123

Single Position

126

Double Position

127

Arithmetical Progression

128

Geometrical Progression

131

Permutation

134

Extraction of the Square Root

135

Extraction of the Cube Root

139

Extraction of the Biquadrate Root

143

General Rule for extracting the Roots of all Powers

143

Duodecimals

144

To find the contents of Bales, Cases, &c. in order to ascertain the freight 146

To find Ships' Tonnage by Carpenters' Measure

147

To find the Government Tonnage of Ships

148

Tables of Cordage

150

Geographical Questions

152

A Table showing the number of miles contained in a degree of longitude, in

each parallel of latitude, from the equator to the Poles

152

Use of the Table

153

To find the bearing of one place from another by arithmetic

154

A Table of angles, which every point and quarter point of the compass

makes with the meridian

156

To reduce degrees of longitude to time

156

To reduce time into degrees of longitude

157

To find the part of the globe opposite to a given place

158

To estimate the distance of objects at sea

158

Planetary Motion

159

Miscellaneoas Questions

160

Mensuration

169

Gauging

177

Exchange

184

Statement of the funded debt of the United States, on the 1st of Jan. 1831,8c. 185

Exchange with Great Britain

186

British Stocks or Public Funds

186

Account of Sales of United States' Eagles

190

A statement of actual sales of silver

190

Calculations of actual sales of British goods in United States

191

A Table for reducing Sterling to Federal money at par

191

Exchange with Ireland

192

Hamburgh

192

Holland

193

Antwerp

194

Bremen

197

Denmark

197

Sweden

198

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