WITH

SHORT METHODS AND RAPID CALCULATIONS

IN ALL FUNDAMENTAL PROCESSES.

DESIGNED FOR

BUSINESS COLLEGES, ACADEMIES, PUBLIC SCHOOLS, ETC.

AND FOR

ACCOUNTANTS, BUSINESS MEN, CONTRACTORS,

ARTISANS, AND PRIVATE STUDENTS.

BY

JACOB H. MINICK, M.E., Pн.M.

(FIRST PENNSYLVANIA STATE NORMAL SCHOOL AND BUCKNELL UNIVERSITY)

A TEACHER OF WIDE EXPERIENCE IN ALL GRADES OF PUBLIC SCHOOL
WORK, AND IN THE TRAINING OF TEACHERS

IN PRIVATE SCHOOLS,

AND

CLEMENT C. GAINES, M.A., B.L.

(HAMPDEN SIDNEY COLLEGE AND UNIVERSITY OF VIRGINIA)

FOUNDER OF THE NEW YORK BUSINESS INSTITUTE, PRESIDENT OF EAST-
MAN COLLEGE, POUGHKEEPSIE, N. Y., AND AUTHOR OF "THE
EASTMAN SYSTEM OF TEACHING BOOKKEEPING.'

COPYRIGHT, C. C. GAINES-ALL RIGHTS RESERVED.

PUBLISHED BY

CLEMENT C. GAINES, POUGHKEEPSIE, N. Y.

1904.