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COMMERCIAL ARITHMETIC

BY

S. JACKSON, M.A.,

FORMERLY POSTMASTER OF MERTON COLLEGE, OXFORD ;
LATELY MASTER IN THE NOTTINGHAM HIGH SCHOOL ;

HEADMASTER OF VICTORIA COLLEGE, CONGLETON.

London:

MACMILLAN AND CO.

AND NEW YORK.

1893

[All Rights reserved.]

EducT18.93.465 EducI118.93 ✓

Bomboni

MAS. CHARLES S. TENCE

JUNE 28, 1913

Cambridge

PRINTED BY C. J. CLAY M.A. AND SONS

AT THE UNIVERSITY PRESS

AUTHOR'S PREFACE.

N this book it is assumed that the reader has

a competent knowledge of elementary arithmetic and therefore the theoretical portions of the work are limited to the methods which are best adapted for commercial calculations. These methods are discussed chiefly in SS I. and VI., though isolated examples occur elsewhere. The greater part of the book is devoted to the actual operations of business.

An endeavour has been made to give full and accurate information on all commercial subjects of first-rate importance, including British and Metric Weights and Measures, The Pricing of Goods, The Prices and Standards of Trades, Stocks and Shares, Banking, Bills of Exchange, the London Money Market, the Foreign Exchanges, etc.

Certain methods of readily saving labour have also been suggested, involving only the gradual construction of small and convenient Tables in the Counting-house itself.

The immense superiority of decimal operations over all others, especially in the application of methods of

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