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ADAMS'S ARITHMETICAL SERIES,

FOR SCHOOLS AND ACADEMIES.

I.

PRIMARY ARITHMETIC, OR MENTAL OPERATIONS IN NUMBERS; being an introduction to the REVISED EDITION OF ADAMS'S NEW ARITHMETIC.

II. ADAMS'S NEW ARITHMETIC, REVISED EDITION in which the principles of operating by numbers are analytically explained and synthetically applied. Illustrated by copious examples.

III. MENSURATION, MECHANICAL POWERS, AND MACHINERY. The principles of Mensuration analytically explained, and practically applied to the measurement of lines, superfices, and solids: also, a philosophical explanation of the simple mechanical powers, and their application to machinery.

IV. BOOK-KEEPING; containing a lucid explanation of the common method of BOOK-KEEPING BY SINGLE ENTRY; a new, concise, and common sense method of Book-keeping, for farmers, mechanics, retailers, and professional men; methods of keeping books by figures; short methods of keeping accounts in a limited business; exercises for the pupil ; and various forms necessary for the transaction of business. Accompanied with BLANK Books, for the use of learners.

ADVERTISEMENT.

The Primary Arithmetic, the Treatise on Mensuration, and the Bookkeeping, have been mainly prepared, under my supervision, by Mr. J. HOMER FRENCH, of New York, who rendered important assistance in revising my New Arithmetic.

From my knowledge of his ability, and from a careful examination of the works, I can confidently say they meet my approbation.

Keene, N. H., August, 1848.

DANIEL ADAMS.

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TO THE PUPIL.

THE following suggestions may prove of service to you in pursuing this study.

1. You should be provided with good pens and ink, a parallel ruler, at least a half quire of good foolscap paper, and a set of blank books, those accompanying this book, if they can be obtained; if not, a set can be made by yourself.

2. In writing, hold your pen correctly, observe a proper position, and cultivate a good, legible hand.

3. Spell all your words correctly.

4. Make your figures so plain that they cannot be mistaken.

5. In the pursuit of this study, as well as of all others, make it a fixed rule never to advance to a second principle before you clearly understand the first. By strict adherence to this rule, and a due degree of perseverance, you cannot fail of success in your studies.

6. As further exercises in book-keeping, you may keep a correct account with yourself, making yourself debtor for your board, clothing, schooling, books, and whatever else you have of your parents or others; and creditor for all that your parents or others have of you. In this way you will be putting into practice those principles of accounts, which will be of inestimable value to you when you shall enter upon the active duties of life.

BOOK-KEEPING.

T1. BOOK-KEEPING is the art of recording mercantile transactions in a regular and systematic manner. It may also be defined, The art of keeping accounts.

AN ACCOUNT is an entry in a book, or on paper, of things bought or sold, of payments, services, &c., including the names of the parties to the transaction, date, and price or value of the thing or things.

T2. A knowledge of Book-keeping is indispensable to the correct and systematic prosecution of any branch of business. Hence, no young man should consider himself prepared to enter upon the active duties of life, until he has acquired that knowledge, in this branch of education, which will enable him to keep his accounts in a business-like manner. In short, nothing can compensate him for a lack of this knowledge. Without it, he is subject to losses, feuds, litigations, and ridicule. He cannot depend upon his memory for all the items which should be brought into account on settlement with any person, neither should he content himself with the belief that the party with whom he transacts business will keep a just and true account with him, but he should keep it himself; and to be enabled to do this in such a manner that, should it become necessary for others to settle his business, they could do it understandingly, and with satisfaction to all concerned, he should make himself acquainted with some regular, uniform method of keeping his accounts. What this method shall be the law does not prescribe; but, in cases of arbitration or litigation, it requires that the book on which the items were originally entered, shall be produced, and, if exceptions are taken to any entry by the opposing party, that its correctness be proved by the party in whose book it is made. If a

1. Book-keeping-two definitions. An account.

2. A knowledge of book-keeping. Its importance. Evils arising from a want of it. Legal method of keeping accounts. Arbitration and litigation. An entry. An item. Book-keeping a branch of female education.

party can prove, by persons who have transacted business with him, that he keeps a just and true account, it has great weight with a court, and in some states is sufficient to establish his claim.

A knowledge of accounts is often of great value to females, for they too, not unfrequently, are called upon to share in the active business of life.

T3. Neatness, brevity, and order are justly esteemed desirable qualifications in every department of business. They are emphatically the essentials in book-keeping. A confused, irregular, and careless manner of keeping accounts frequently opens the way for perplexity, dispute, and litigation.

4. EXAMPLE 1.- Mr. Jones, a shoemaker, sold to Mr. Smith, a farmer, one pair of fine boots on credit, but neglected at the time to make an entry of the transaction. In looking over his books about six weeks afterwards, Jones saw that the boots had not been entered to the account of Smith. The exact time at which he sold Smith the boots he did not now recollect, but from some other business transaction which occurred about the same time, and the date of which he found entered in his books, he concluded that it was about four weeks previous, and entered the transaction upon his book accordingly, thus:

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May 7 To one pair Fine Boots, for self,

$550

Now, on the first day of May, Smith left home, and while absent sick

ened and died.

When Smith's business came to be settled, Jones presented the administrators the above account for settlement. Payment was refused, on the ground that Smith was not at home after the first day of May, and consequently could not have had the boots at the time specified. Jones persisted in the validity of his claim; but the administrators said they were to be governed by the law in the case, and the law would not permit them to pay an account against Smith for articles said to have been delivered to him at home, when he was known to be hundreds of miles distant. Hence, the result of Jones's neglecting to charge the boots at the time of sale was, the loss of $5.50, the price of the boots.

From the above example may be drawn the following

3. Desirable business qualifications. A loose manner of keeping accounts. ¶ 4. Transaction between Messrs. Jones and Smith. Jones's neglect. Date of the transaction. Form of entry. Contradiction of date. Law in the case. Result of Jones's neglect. Rule. Exception. Memorandum.

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