Educ T 119, 12, 605 COLLEGE LIBRARY GIFT OF GINN & COMPANY COPYRIGHTED 1906, BY COPYRIGHTED 1912, BY PREFACE TO THE 1912 EDITION A text book on commercial arithmetic should be essentially practical. The aim of The New Business Arithmetic has been to apply the principles of arithmetic to the problems of business and of life. How well it has succeeded in this practical character is amply attested by the increasing popularity it has enjoyed since its first publication. The topics are introduced logically and progressively, each carefully graded so as to secure the best results with the least friction, and so that the student will grasp it as a unified whole. Each subject is presented in a very clear and concise manner, no effort being made to exalt simple principles into complex and difficult propositions. The student is taught to reason through the use of well-selected problems, and the subject-matter of the problems is such as to give him at the same time a knowledge of business methods and customs as they exist. The number of problems supplied in connection with each topic is amply sufficient to give the proper discipline, and the experience of users of the book has shown that increasing facility in computation has always accompanied its use. The 1912 revision consists of the substitution of entirely new matter for the first thirty-six pages, covering the four fundamental processes in an entirely new way and omitting the subject of numeration. From page 37 on, the text remains unchanged. Two ideas have guided in the preparation of this new material: (1) That a business arithmetic can be made attractive and really profitable at the very start by the use of simple problems dealing with accounts and other live business topics, in place of the dead matter usually found there; (2) That a business arithmetic can be made and should be made to correlate with the bookkeeping. |