A.B.fir. 
gal. 
hhds. gal. qr. 
25 .. 2 , 
.. 7 
76 . 
. 51-.. 2 
17 . 
. 3 , 
.. 5 
57 . 
. 3 .. 3 
96 . 
. 2- 
.. 6 
97 . 
. 27 .. 3 
75 . 
. 1 . 
.. 4 
22 . 
. 17 .. 2. 
96 .. 3 , 
.. 7 
32 . 
. 19 .. 3 
75 . 
. 0 . 
. 5 
55 . 
. 38 .. 3 
DRY MEASURE. 
ch. 
bu. 
pks. 
lasts. 
weys 
. qts. 
bu. 
pks. 
75 . 
. 2 . 
,. 1 
38 . 
. i . 
. 4 . 
. 5 
.. 3 
41 . 
. 24 . 
. 1 
47 . 
. i . 
. 3 . 
. 6 . 
.. 2 
92 . 
. 16 . 
. 1 
62 . 
. 0 . 
. 2 . 
. 4 . 
.. 3 
70 . 
. 13 . 
. 2 
45 . 
. 1 . 
. 4 . 
. 3 * . 
.. 3 
54 . 
. 17 . 
. 3 
78 . 
0 
79 . 
. 25 . 
. 1 
29 . 
. 1 . 
. 3 . 
. 6 . 
.. 2 
tv. 
d. 
h. 
TIME. 
w. d. 
h. 
771. 
sec. 
71 . 
. 3 . 
. 11 
57 . 
. 2 . 
. 15 . 
. 42 . 
. 41 
51 . 
2 . 
. 9 
95 . 
. 3 . 
. 21 . 
. 27 . 
. 51 
76 . 
. O'. 
. 21 
76 . 
,. 0 . 
. 15 . 
. 37 . 
. 28 
95 . 
. S'. 
. 21 
53 . 
. 2 . 
. 21 . 
. 42 . 
. 27 
79 . 
. 1 . 
. 15 
98 . 
. 2 
. 18 . 
. 47 . 
. 38 
When one page will not contain the whole 
account, we add the articles it contains, and 
write against their sura carried forward, and 
we begin the next page with the sum of the 
the foregoing, writing against it brought for- 
ward. When the articles fill several pages, 
and their whole sum is known, which is the 
case in transcribing accounts, it is best to 
proceed in the following manner : add the 
pages, placing the sums in a separate paper ■ 
then add the sums, and if the amount of the 
whole be right, it only remains to find what 
number should be placed at the foot and top 
of the pages. For this purpose, repeat the 
sum of the first page on the same line ; add 
the sums of the first and second, placing 
the amount in a line with the second ; to 
this add the sum of the third, placing the 
amount in a line with the third. Proceed 
in the like manner with the others ; and if 
the last sum corresponds with the amount 
of the page, it is right. These sums are 
transcribed at the foot of the respective 
pages, and tops of the following ones. 
SUBTRACTION. 
Subtraction is the operation by which we 
take a lesser number from a greater, and 
find their difference. It is exactly opposite 
to addition, and is performed by learners in 
a like manner, beginning at the greater, and 
reckoning downwards the units of the lesser. 
The greater is called the minuend, and the 
lesser the subtrahend. If any figure of the 
subtrahend be greater than the correspond- 
ing figure of the minuend, we add ten to that 
of the minuend, and having found and mark- 
ed the difference, we add one to the next 
place of the subtrahend. This is called bor- 
rowing ten. The reason will appear, if we 
consider that when two numbers are equally 
increased by adding the same to both, their 
difference will not be altered. When we 
proceed as directed above, we add ten to 
the minuend, and we likewise add one to 
the higher place of the subtrahend, which is 
equal to ten of the lower place. 
Rule. — Subtract units from units, tens 
from tens, and so on. If any figure of the 
subtrahend be greater than the correspond- 
ing one of the minuend, borrow ten. 
Examples. 
Minuend 173694 
Subtrahend... 21453 
733641 
379235 
Remainder.... 152241 359406 
To prove subtraction, add the subtra- 
hend and remainder together ; if their sum 
be equal to the minuend, the account is right. 
Or subtract the remainder from the minu- 
end. If the difference be equal to the sub- 
trahend, the account is right. 
Rule for Compound Subtraction. Place 
like denominations under like, and borrow, 
when necessary, according to the value of 
the higher place. 
Examples. 
£. s. d. cwt. qrs. lb. 
146 .. 3 .. 3 12 .. 3 .. 19 
53 .. 7 .. 6 4 .. 3 .. 24 
87.. 15 ..9 
7 .. 3 .. 23 
Examples for Practice, 
TROY WEIGHT 
lb. 02 . dt. gr. 
Bought 52 .. 1 .. 7 .. 2 
Sold.... 39 .. 0 .. 15 .. 7 
Unsold 
lb. 02 . dt. gr. 
7 .. 2 .. 2 .. 7 
5 .. 7 .. 1 .. 5 
