Excerpt from Business Arithmetic
The text has been addressed to the pupil, such approach being made as will make the subject of Arithmetic interesting. Problems have been selected that grow out of the everyday activities of school, home, society and business. Special care has been given to methods. The authors' aim has been to climi nate all unnecessary figures and thus save both time and labor. Where more than one method could be used, the figures have been shown side by side for comparison and discussion. Im portant features have been emphasized, those less' important treated briefly, and all matter considered of very little use to the business man has been eliminated. Abundant drills in prac tical business problems are given so that the pupil may acquire skill and accuracy in making the detailed calculations of a busi ness office. Machines are often used for the detail work, but since the machines are not always available, the pupil should be taught to handle figures rapidly. It is a known fact that a person who handles figures well can operate a machine with more ease and rapidity.
Emphasis is placed on the relation of numbers, as shown in common and decimal fractions and in percentage, special care being taken to show the interrelation of these three studies. Mental work is emphasized throughout. Many oral exercises are given preceding, and in conjunction with, written drills.
The subjects of Percentage, Profit and Loss, Interest, Stocks and Bonds, Investments, etc., are approached from the stand point of accounting, business administration, and economics. This is an effort to properly correlate Arithmetic with these subjects. Authorities on these subjects were consulted freely.
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