MACMILLAN'S COMMERCIAL SERIES 



The Idea of the Series 



This series is prepared in the belief that disciplinary education can be secured 

 through the use of subject-matter of practical worth. Much that is fixed in our 

 system of education is retained and given new application; new elements are in- 

 troduced and are properly related to the old. In brief, the plan is to modernize 

 the instruments of instruction and make schools more effective as a preparation 

 for present economic life. The best from foreign books has been utilized for 

 suggestion; the best in our educational development is preserved. The plan 

 and its execution are the work of experienced teachers. The books are products 

 of specialists, working under the general supervision of the editor. Each volume 

 is adequate to its subject, authoritative, and supplied with a working equipment 

 such as illustrations, maps, and diagrams. 



Elements of Business Arithmetic 



By ANSON H. BIGELOW, Superintendent of Schools, Lead, S.D., and 

 WILLIAM A. ARNOLD, Director of Business Training, Woodbine (Iowa) 

 Normal School. Cloth, izmo. xv + 254 pages. 



The preparation of this text was undertaken in the belief that the arithmetic 

 of the grammar school and of the commercial course of the high school should 

 teach tlie methods most in vogue in the business world, and that those methods 

 should be so taught as to form correct habits in those who are to attack the prob- 

 lems of real life. It is distinctly a business arithmetic, presenting the minimum 

 of theory and the maximum of practice in business methods. Various methods 

 are presented, but only those used in practical business computations. The topics 

 treated, by chapters, are: addition and subtraction, multiplication and division, 

 decimals, fractional parts (short methods), fractions, measures (length, are,a, vol- 

 ume, time, weight, and value), French metrical system, percentage, trade dis- 

 count, commission, taxes and duties, interest, banking and discount, stocks and 

 bonds, insurance, proportion, proportional parts, and partnership. These subjects 

 are chosen with reference to business needs and they are treated in such a man- 

 ner as to give the pupil the largest possible amount of drill in practical business 

 methods. The book purposely brings the work of the school and the needs of 

 common life into vital connection. It is suitable for use in the grammar school 

 and in the commercial courses of the high school. 



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