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OF

PRACTICAL ARITHMETIC;

CONTAINING

THOSE RULES ONLY WHICH ARE MOST USEFUL
IN ACTIVE LIFE:

WITH

NUMEROUS FORMS OF BILLS,

INVOICES, &c.

For the Use of Schools and Students in general.

BY

WILLIAM LANE,

WARWICK HALL, WORTHING.

O

LONDON:

RELFE AND FLETCHER, 17, CORNHILL.

LONDON:

J. UNWIN, PRINTER, 81, BUCKLERSBURY.

PREFACE.

THE reason for publishing this work was to supply the deficiency of what the author felt to be necessary for the due improvement of his own pupils; and its direct object is to form the accomplished accountant and practical man of business.

It may be given with propriety either to young boys as a first book of arithmetic, to boys who are just leaving school, to prepare them for the practical calculations of active life, or to those whose education has been neglected, or whose time for study at school is but limited. The only requisite introduction to it is a thorough knowledge of the first four rules of arithmetic, both simple and compound, — especially compound long division, with the proof, and it is strongly recommended, for several reasons, that these preparatory exercises should be set by the teacher on the pupil's slate, and when done, rubbed out. This work, with book-keeping by single and double entry, will be found amply sufficient for men of business in general; but to those students

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who remain at school the usual time," Keith's Arithmetic" should be given after this, with an occasional reference to this work, under the denomination of promiscuous ciphering, as it contains a greater number of examples, under the more important rules, than any other work of a similar nature.

A compendium of mental arithmetic has been prefixed to the work; and as classes for tables are usually formed in schools once or twice a week, mental arithmetic should be taught to the advanced classes at the same time. This entire plan, perseveringly pursued, has been attended with the most eminent success in the author's own experience.

WORTHING, Jan. 1st, 1845.

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This table is indefinite in its extent; but what is here inserted is sufficient for every common purpose.

* These tables are arranged in the most convenient form for being committed to memory, and for repetition.

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