The Juvenile Arithmetick, and Scholar's Guide

2. A young man spent of his fortune in 8 months, of the remainder in 12 months more, after which he had £410. left. What was the amount of his fortune? Ans. £956. 13s. 4d. 3. What number is that, from which if you take of 3, and to the remainder add of, the sum will be 10? Ans. 10. Ans..

4. What part of 3, is a third part of 2?

5. If 20 men can perform a piece of work in 12 days, how many will accomplish another thrice as large, in one fifth of the time? Ans. 300.

6. A person making his will, gave to one child 3 of his estate, and the rest to another. When these legacies were paid, the one proved to be £600 more than the other. What was the worth of the whole estate? Ans, £2000.

7. The clocks of Italy go on to 24 hours; how many strokes do they strike in one complete revolution of the index? Ans, 300. 8. What quantity of water must be added to a pipe of wine, valued at £33, to bring the first cost to 43. 6d. per gallon? Ans, 20 gallons.

9. A younger brother received £6300, which was 7 of his elder brother's portion. What was the whole estate? Ans. £14400.

10. What number is that which being divided by 2, or 3, 4, 5, or 6, will leave 1 remainder, but which if divided by 7 will leave no remainder? Ans. 721.

11. What is the least number that can be divided by the nine digits without a remainder? Ans. 2520. 12. How many bushels of wheat, at $1.12 per bushel, can I have for $81.76? Ans. 73. 13. What will 27 cwt. of iron come to, at $4.56 per cwt.? Ans. $123.12. 14. When a man's yearly income is 949 dollars, how much is it per day? Ans. $2.60.

15. My factor sends me word he has bought goods to the value of £500. 13s. 6d. upon my account; what will his commission come to at 31 per cent.?

Ans. £17. 10s. 51d.

16. How many yards of cloth, at 17s. 6d per yard, can I have for 13 cwt. 2 qrs. of wool, at 14d. per l.? Ans. 100 yards, 34 qrs.

17. There is a cellar dug that is 12 feet every way, in length, breadth, a d depth; how many solid feet of earth were taken out of i?

18. If of an ounce cost of a lb. cost?

19. If of a gallon cost cost?

20. If of a ship be worth of the whole?

Ans. 1728. of a shilling, what will Ans. 178. 6d.

£3740, what is the worth, Ans. £9973, 6s. 8d.

21. What is the commission on $2176.50, at 2 per cent? Ans. $54.411.

22. In a certain orchard of the trees lear apples, ↓ pears, plums, 60 of the a peaches, and 40 cherries; how many trees are in the orchard? Ans: 1200.

23. If A travel by mail at the rate of 8 miles an hour, and when he is 50 miles on his way, B start from the same place that A did, and travel on horseback the same road at 10 miles an hour, how long and how far will B travel to come up with A?

Ans. 25 hours, and 250 miles.

24. Bought a quantity of cloth for 750 dollars, of which I found to be inferior which I had to sell at 1 dollar 25 cents per yard, and by this I lost 100 dollars: what must I sell the rest at per yard that I shall lose nothing by the whole? Ans. $3.151.

25. If the earth goes round the sun once in 365 days, 5 hours, 48 minutes, 49 seconds, and its distance from the sun 95000000 miles, what must be the distance of the planet Mercury from the Sun, admitting the time of its revolution round the Sun to be 87 days, 23 hours, 15 minutes, 40 seconds?

Note. The planets describe equal areas in equal times therefore, as the square of the time of the revolution of one planet, round the Sun, is to the square of the time of the revolution of any other planet, so is the ube of the distance of one planet from the Sun, to the ule of the distance of any other from the Sun.

171

A SHORT SYSTEM

BOOK-KEEPING,

FOR

FARMERS AND MECHANICS.

BOOK-KEEPING is the method of recording bus ness transactions. It is of two kinds-single and double entry; but we shall on y notice the former.

Single entry is the simplest form of Book-Keeping, and is employed by retailers, mechanics, farmers, c. It requires a DayBook, Leger, and where money is frequently received and paid Jut, a Cash-Book.

A few examples only are here 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 similar ones, and insert them in a book adapted to this purpose.

The Day-Book contains entries of the several articles in the successive order of their dates. Each person must be made Dr. for what he receives, and Cr. by what is received of him o account.

Every month, or oftener, the Day-Book should be copied or posted into the Leger, as hereafter directed. i'ne crosses, on 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.

The Leger is the grand book of accounts, in which every person's account is collected from different parts of the Day Book, and inserted in one place; the Dr. and Gr. fronting each other on opposite pages or on opposite sides of the same page, which shows the whole state of the account at once.

Post or transfer the entries from the Day Book to the Leger, thus: Open an account in the Leger for the first person who stands Dr. or Cr, in the Day Book, i. e. write his name with D. on the left hand page of the folio, and Cr.on the right.

January 18th, 1831.

1x Peter Simpson of Cin. To 15 yards of fine Broad-cloth, a 5.00 "24 do. superfine do. a 7.75