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THE

BRYANT AND STRATTON

BUSINESS ARITHMETIC.

A New Work, with Practical Problems and
Valuable Tables of Reference.

DESIGNED FOR

BUSINESS MEN, COMMERCIAL, AGRICULTURAL AND SCIENTIFIC
COLLEGES, NORMAL AND HIGH SCHOOLS,

ACADEMIES AND UNIVERSITIES.

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MASON, BAKER & PRATT,

142 & 144 GRAND STREET.

1872.
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ENTERED according to Act of Congress, in the year 1872, by

H. B. BRYANT,

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

Electrotyped by SMITH & MCDOUGAL, 82 Beekman St.

28 X504

PREFACE.

1. Design.-The design of this work is to afford such information to the student, accountant and business man, as will give a clear understanding of the science of numbers and of the art of commercial and business computations. It comprises the philosophy of numbers and their relations, and the complete analysis of operations needed for advanced classes of students, as well as concise rules and formulas, and extensive information of principles, facts and tables, required by practical business men in all departments. By omitting the more philosophical and abstract portions of Part First and selecting somewhat from Part Second, the book may also be used with classes that have but a very limited knowledge of numbers. The pupil is instructed how to reason correctly and then is required to think for himself, and in some cases to construct rules as well as to apply those given.

2. Plan. The book is divided into three parts: the scientific, practical, and tabular, fully developed in a clear and logical manner.

PART FIRST comprises the Science of Numbers. Special attention is invited to the arrangement of subjects, the complete definitions, the illustrations of principles, analyses of relations and processes, methods of testing and contracting operations, the statistical character of many of the problems, the introduction of subjects by mental problems, the explanation of difficult and peculiar problems, the constant application of known principles to new subjects instead of the old method of treating each subject in an isolated manner, the encouragement of independent thought by the pupil, the comprehensive nature of analyses, problems and rules, the simple and yet very full treatment of Units, Fractions, Properties of Numbers, Miscellaneous Principles, Decimals, Denominate Numbers, Aliquot Parts, Ratio, Practice, Analysis

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