# Applied Mechanical Arithmetic as Practised on the Comptometer

Felt & Tarrant manufacturing Company, 1914 - Calculators - 487 pages

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### Contents

 Wholesale Houses 13 Operating Instructions 30 Discount 71 British Weights Measures and Money 87 Bookkeeping 94 Inventory 108 Payroll 127 Lumber and Woodworking 144
 PAGE 210 Live Stock Commission Brokers 219 Produce Accounting 227 Bakeries 236 Mining 244 Engineering 270 Pumping Station Work 282 Paper Mills 291

 Department Stores 164 Clothing Manufacturers 177 Textile Manufacturing 185 Grain Brokers and Elevators 191 Drugs and Chemicals 203
 Wholesale Paper and Twine 298 Creameries and Dairies 317 Electric Railways 431 Comptometer Tables 447 Copyright

### Popular passages

Page 43 - ... with two figures pointed off in accordance with both rule and reason. It has probably been noticed that in placing the denominators under decimals (in order to make their value clear) we put a figure 1 at the left and as many ciphers to the right as there are figures in the decimal. In the case first mentioned we place five ciphers to the right of the point, making it "hundred thousandths.
Page 328 - ... shipment is to be delivered to the consignee without recourse on the consignor, the consignor shall sign the following statement: The carrier shall not make delivery of this shipment without payment of freight and all other lawful charges. (See Section 7 of conditions.) [signature of consignor] If charges are to be prepaid, write or stamp here, "To Be Prepaid.
Page 306 - If the system is properly kept and all charges properly made, then the sum of all the profits shown by these sheets should be the net profit for the period in which it is taken. When the job is completed...
Page 57 - Reciprocal" to a decided advantage. THE "RECIPROCAL" A Reciprocal of any Divisor is that decimal produced by dividing it into 1 and by which we can multiply and get the same result as though performing an actual division. EXAMPLE: Divide 32 by 8 " 48 by 8 " 63 by 8 8 divided into 1 equals .125, or, looking opposite 8 on the "Reciprocal Card,
Page 43 - Leave this answer in the machine and multiply, in the same manner, 145 by the negative of 38 ie small 37. If the original extension was correct the register will now show 14500, or the multiplicand with as many ciphers to the right as there are figures in the multiplier. This method of proof is positive, since compensating errors in the original extension and the proof are impossible.
Page 306 - A close scrutiny of this form will show where and how records are kept, the time taken on each operation of the job, together with its labor cost, as well as the material used on the job.
Page 328 - If the shipment moves between two porte by a carrier by water, the law requires that the bill of lading shall state whether it is "carrier's or shipper's weight.
Page 52 - To divide a decimal by 10, 100, 1000, and so on, move the decimal to the left as many places as there are zeros in the divisor.
Page 443 - The general line of the work in this department is practically the same as that of the Railroads.