SUBJECT MATTER AND METHODS 159 



is frequent, comparing constantly with equivalent common 

 fractions, until the processes and the reasons for them are 

 thoroughly learned. 



After studying fractions and decimals percentage is com- 

 paratively easy. Much oral work is given before any writ- 

 ten work is attempted. No terms, such as 

 Percentage 



base, rate, are required in the beginning. 



The first problems are similar to the following: What is 

 25 per cent, of $160? What is 17 per cent, of 140 gallons? 

 Common fractions are substituted for the per cent, and the 

 indicated multiplication is also performed. 



The next problems deal with finding out what per cent, 

 one number is of another; as: $9 is what per cent, of $12? 

 This is so closely related to fractions that the same solution 

 is required, only the answer is finally given in per cent. 

 From a knowledge of aliquot parts many of the fractional 

 answers are given as per cent, at sight ; others can be given 

 by a little mental work; still others must be thought out 

 more laboriously. This last, however, is an exercise that 

 belongs to more advanced grades. Problems in profit and 

 loss and many miscellaneous examples, including all of the 

 principles that have been developed in percentage, complete 

 the work of the year in percentage. 



To secure accuracy in business forms and letter writing 



requires much careful work. There are so many little 



points to be observed that pupils are liable 



Forms " to over ^ o ^ some of them; consequently, 



repetition and rewriting are necessary. 



The proper forms are placed before the class and explained. 



After copying and studying them, many bills and letters are 



dictated. The result desired is that every pupil shall be 



