FREE BOOKS

Author's List




PREV.   NEXT  
|<   29   30   31   32   33   34   35   36   37   38   39   40   41   42   43   44   45   46   47   48   49   50   51   52   53  
54   55   56   57   58   59   60   61   62   63   64   65   66   67   68   69   70   71   72   73   74   75   76   77   78   >>   >|  
lustration: THE EXAMINATION IN BOOK-KEEPING. Page 73.] "Yes, sir." He then questioned me in regard to my knowledge of book-keeping and arithmetic, and wanted to know if I understood board measure, and could read lumber marks. I told him I had been a carpenter, and knew all about lumber. I could keep a set of books by double entry, and thought I was competent to perform all sorts of mercantile calculations. But he was too shrewd and suspicious to take me on my own recommendation. He gave me a sheet of paper, pen, and ink, and told me to write my name. "Farringford!" exclaimed he, as he read what I wrote. "Yes, sir; that is my name." "Do you belong to the Farringfords of St. Louis?" "Yes; but I was brought up on the upper Missouri." "Well, your name is nothing in your favor; however, that isn't your fault," he added, magnanimously; but fortunately he said no more on that subject. "Now, what is the interest on two thousand dollars for six months at eight per cent?" "Eighty dollars," I replied, as soon as he had the question out of his mouth, for my father had practised me thoroughly in all the short methods of computing interest. He gave me half a dozen other problems; but, as he selected only those which he could solve in his own mind, I was very prompt in my replies. He then wrote out an example in averaging accounts, and as it was not a difficult one, and involved only round numbers, I did it very readily. "But the most important thing with us," added Mr. Whippleton, "is simple addition. I don't like to wait half an hour for a clerk to run up a column of figures." He then wrote about twenty sums of money, each having five or six figures, and told me to add them. My father had always assured me that simple addition tried the young accountant more than anything else, and he had insisted that I should practise it until I could run up a column as rapidly as my eye could take in the figures. I had used this exercise for months, until I flattered myself I could give the sum of a column as quick as any practised book-keeper. At the same time, he had taught me his own method, that of taking two figures at once, and adding their sum to the result already obtained. It was just as easy for one quick at figures to add thirteen, sixteen, eighteen, or nineteen, as it was to add three, six, eight, or nine. Thus, if the figures in the column were 6, 5, 4, 7, 9, 3, 8, 2, 9, 1, my father added them in couples, for
PREV.   NEXT  
|<   29   30   31   32   33   34   35   36   37   38   39   40   41   42   43   44   45   46   47   48   49   50   51   52   53  
54   55   56   57   58   59   60   61   62   63   64   65   66   67   68   69   70   71   72   73   74   75   76   77   78   >>   >|  



Top keywords:

figures

 

column

 

father

 

months

 

interest

 
dollars
 

practised

 

simple

 

lumber

 

addition


twenty
 

difficult

 

involved

 

readily

 

Whippleton

 

important

 

numbers

 
rapidly
 

thirteen

 

sixteen


eighteen

 

nineteen

 

adding

 

result

 

obtained

 

couples

 
taking
 
insisted
 

practise

 
assured

accountant

 

taught

 

method

 
keeper
 

exercise

 

flattered

 

Eighty

 

thought

 
competent
 

perform


double

 

mercantile

 

calculations

 

Farringford

 

shrewd

 

suspicious

 
recommendation
 
carpenter
 

questioned

 

regard