## Self-proving Business Arithmetic |

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Page xi

**DECIMAL**FRACTIONS Introduction Changing Common Fractions into**Decimals**Changing**Decimals**into Common Fractions Extending Complex**Decimals**Addition of ... Page 32

983 by 512 . 14. 673 by 4 . 16. 38 7. by 73 . CHAPTER II

983 by 512 . 14. 673 by 4 . 16. 38 7. by 73 . CHAPTER II

**DECIMAL**FRACTIONS LESSON 8 Introduction**Decimal**fractions form 32 SELF - PROVING BUSINESS ARITHMETIC. Page 33

CHAPTER II

CHAPTER II

**DECIMAL**FRACTIONS LESSON 8 Introduction**Decimal**fractions form the foundation for the solution of nearly every business problem . Page 34

From the above , it is seen that any number of tenths always has one

From the above , it is seen that any number of tenths always has one

**decimal**figure ; hundredths , two figures ; thousandths , three figures ; etc. Page 35

does not occupy a

does not occupy a

**decimal**place ; it belongs to the last**decimal**figure ; thus , .587 is read fifty - eight and one third hundredths ; .00 , is one third of ...### What people are saying - Write a review

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### Common terms and phrases

adding agree allowed amount annual answers Assessment audit balance bank bill bond broker building buying called cancellation cent charges clerk column common compound compute contained correct cost decimal deducted discount divide dividend divisor errors exact EXERCISE expense EXPLANATION factor feet figures find the interest fire fractions given gives gross Hence inches income interest inventory investment Item July land less LESSON list price loss Lots mark-up marked price method months multiply normal paid payment period Personal Property places premium principal PROBLEM profit prove purchases received record Roll roof ruled salary selling price share sheet showing sold SOLUTION solving subtract Third United write

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Page 241 - The United States, any state, territory, or any political subdivision thereof, or the District of Columbia, for exclusively public purposes.

Page 236 - ... shall be placed on an annual basis by multiplying the amount thereof by twelve and dividing by the number of months included in the period for which the separate return is made. The tax shall be such part of the tax computed on such annual basis as the number of months in such period is of twelve months.

Page 241 - ... to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection.

Page 236 - That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof...

Page 239 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...

Page 239 - If any tax remains unpaid after the date when it is due, and for ten days after notice and demand by the collector, then, except in the case of estates of insane, deceased, or insolvent persons, there shall be added as part of the tax the sum of 5 per centum on the amount due but unpaid, plus interest at the rate of 1 per centum per month upon such amount from the time it became due: Provided.

Page 240 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.

Page 62 - CUBIC MEASURE 1728 cubic inches (cu. in.) = 1 cubic foot (cu. ft.) 27 cubic feet = 1 cubic yard (cu. yd.) 128 cubic feet = 1 cord (cd...

Page 241 - ... for religious, charitable, scientific, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, or to the special fund for vocational rehabilitation authorized by section 7 of the Vocational Rehabilitation Act...

Page 236 - taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under section 212 or 232. The term "fiscal year" means an accounting period of twelve months ending on the last day of any month other than December. The term "taxable year...