This book has been prepared as a manual of business calculation, for use in connection with the problems which continually arise in the course of business as conducted today. In deciding what subjects to include the authors have been guided throughout by the desire to make the book directly useful in business offices, particularly to persons working in accounting and in the various lines of finance. There are many school texts on commercial arithmetic, but they are necessarily too rudimentary to be of much aid to readers of mature experience. No space has been given here to a consideration of the elementary and fundamental processes of mathematics. The effort has been, instead, to present material of more advanced nature which has not been generally available. This material falls into three general classes. The earlier chapters explain in considerable detail a number of short processes and practical suggestions that may be applied in routine computations of any sort. Particular attention has been given to the matter of adequate checks upon calculations. The central portion of the book treats of the special applications of arithmetical principles and short methods to the problems of individual lines of business. In the final chapters an attempt has been made to explain, in simple terms, convenient ways of using logarithmic and actuarial methods in the solution of business problems relating to compound interest, investments, annuities, bond discount and premium, effective bond rates, leaseholds and depreciation. During the last months of his life, Mr.<BR>(Typographical errors above are due to OCR software and don't occur in the book.)<BR><BR><B>About the Publisher</B> <BR><BR>Forgotten Books is a publisher of historical writings, such as: Philosophy, Classics, Science, Religion, History, Folklore and Mythology.<BR><BR>Forgotten Books' Classic Reprint Series utilizes the latest technology to regenerate facsimiles of
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