length.

* * * * *

[Illustration: How to Calculate]

HOW TO CALCULATE.

PRACTICAL RULES, SHORT METHODS, AND PROBLEMS USED IN BUSINESS
COMPUTATIONS.

Rapidity and accuracy in making estimates and in figuring out the
result of business transactions is of the greatest necessity to the
man of business. A miscalculation may involve the loss of hundreds
or thousands of dollars, in many cases, while a slow and tedious
calculation involves loss of time and the advantage which should have
been seized at the moment. It is proposed in the following pages
to give a few brief methods and practical rules for performing
calculations which occur in every-day transactions among men,
presuming that a fair knowledge of the ordinary rules of arithmetic
has previously been attained.

ADDITION.

To be able to add up long columns of figures rapidly and correctly is
of great value to the merchant. This requires not only a knowledge
of addition, but in order to have a correct result, one that can be
relied upon, it requires concentration of the mind. Never allow other
thoughts to be flitting through the mind, or any outside matter
to disturb or draw it away from the figures, until the result is
obtained. Write the tens to be carried each time in a smaller figure
underneath the units, so that afterwards any column can be added
over again without repeating the entire operation. By the practice of
addition the eye and mind soon become accustomed to act rapidly, and
this is the art of addition. Grouping figures together is a valuable
aid in rapid addition, as we group letters into words in reading.

862 \
538 /
674 \
843 /
____
2917

Thus, in the above example, we do not say 3 and 4 are 7 and 8 are 15
and 2 are 17, but speak the sum of the couplet, thus 7 and 10 are 17,
and in the second column, 12 and 9 are 21. This method of grouping
the figures soon becomes easy and reduces the labor of addition about
one-half, while those somewhat expert may group three or more figures,
still more reducing the time and labor, and sometimes two or more
columns may be added at once, by ready reckoners.

Another method is to group into tens when it can be conveniently done,
and still another method in adding up long columns is to add from the
bottom to the top, and whenever the numbers make even 10, 20, 30, 40
or 50, write with pencil a small figure opposite, 1, 2, 3, 4