## Short Practical Rules for Commercial Calculations: Including Division Simplified and Abbreviated, and Short Methods for Multiplication: Original and Ingenious Methods in Cancellation, the Rule of Three, Percentage, Interest and Discount, and a Simple Method for Averaging Accounts. To which is Added an Exposition of Profit and Loss, Division Into Proportional Parts, Partnership and Bankruptcy, a Simple Method for Addition, and Practical Hints for Builders, Etc |

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### Contents

Division Simpliﬁed | 9 |

Remarks on Rule Il | 29 |

Hints for the Student 4751 | 47 |

10 other sections not shown

### Common terms and phrases

50 cents 60 days adding aliquot amount analogy annex a cipher approximate divisor average base board measure bushels cancellation ciphers annexed complement cubic feet cubic foot decimal point dend diﬁerence discount divi divide by 1000 divide the product dividend and divisor Dividing ﬁrst divisor becomes dollars equal EXAM excess feet surface ﬁnd ﬁrst by 100 ﬁrst cost ﬁrst divide ﬁrst multiply foregoing example fully expressed given number inch thick interest lath less Long Division mainder months multiplicand Multiplied by 9 multiplying ﬁrst Multiplying the second Nora November 26 partial quotient payment percentage placed in proper principal proceed proﬁt proper position rate per cent ratio readily resawed second and third second term selling price set in proper setting the product shingles short method signiﬁcant simpliﬁed simply cut simply divide square subtract term of credit third terms true remainder unit ﬁgure vertical line