48 A bullet is dropped from the top of a building, and found to reach the ground in 1 second; required its height? 1,75 ×4=7, and 7×7=49 feet, answer. 49 What is the difference between the depth of two wells, into each of which should a stone be dropped in the same instant, one would reach the bottom in 5 seconds, and the other in 3? 5X4 20, and 20 X 20=400 feet. answer 256 feet. 50 Ascending bodies are retarded in the same ratio that descending bodies are accelerated; therefore, if a ball, discharged from a gun, returned to the earth in 12 seconds ; how high did it ascend? answer 576 feet. The space through which a body has fallen given, to find the time it has been falling. Rule 1. Four times the number of seconds in which the body has been falling, will be equal to the square root of the space, in feet, through which it has fallen: Therefore, 2. Divide the square root of the space fallen through by 4, and the quotient will be the time in which it was falling. 51 In what time will a musket ball, dropped from the top of a steeple 484 feet high, come to the ground? answer 5 seconds. 52 If a cubical piece of timber be 47 inches long, 47 inches broad, and 47 inches deep, how many cubical inches doth it contain? answer 103823 53 There is a cellar dug that is 12 feet every way, in length, breadth and depth, how many solid feet of earth were answer 1728 54 What is the price of a marble slab, whose length is 5 feet 7 inches, and breadth 1 foot to inches, at 1 dollar per foot? answer 10 dols. 23 cents. taken out of it? 55 If a house measures within the walls 52 feet 8 inches in length, and 30 feet 6 inches in breadth, and the roof be of a true pitch or the rafters 4 of the breadth of the building, what will it come to roofing at 1,75 cts. per square? answer 42,16 56 What will 931 yards of shalloon come to at 55cts. 4ms. answer 515dols 77cts. 4ms per yard? bushels of wheat at idol. 12cts. per bushel 57 How many can I have for 81 dols. 76 cts.? answer 73 bustrels. 58 What will 94C.wt. of iron come to at 4 dols. 97 cts. 2 ms. per C.wt. answer 467dols 36cts. 8ms. 59 What will 27 C. wt. of iron come to at 4 dol. 56 cents per C.ut? answer 123 dols. 12 cts. 60 How much will 281 yards of tape come to at 9 mills answer 2 dols. 52 cts. 9ms. per yard? 61 What wiil 371 yards of broadcloth come to at 5 dols. 79 cts per yard? 62 How much will 29 per yard? answer 2184 dols. 9 cts. yards of mode come to at 75 cts. answer 22 dols. 12 cts. 5 mills. 63 What will 32,625 feet of boards come to at 8 dols. 25cts per M.? answer 194 dols. 90 cts. 6 ms. 64 When a man's yearly income is 949 dols. how much is it per day? answer 2 dols. 60 cts. 65 At 4 per cent. what is the commission on 1525 dols.? answer 68 dols. 62 cts. 5 ms. 66 What is the interest of 456 dollars for 1 year, at 6 per cent.? 67 At come to ? 5 dols. 50 cts. per answer 27 dols. 36 cts. M. what will 21,186 feet boards answer 116 dols. 52 cts. 3 ms. 68 When boards are sold at 18 dols. per M. what is it per foot? answer I cent 8 mills. 69 A charter-party for a vessel of 186 tons commenced on 28th of May, and ended on the 10th of October following: what does the hire amount to for that time, at 2 dols. per ton per month of 30 days? answer 1686 dols. 40 cts. 70 What is the commission on 2176 dols. 50cts. at 24 per answer 54 dols. 41 cts. 2ms. 71 The sales of certain goods amount to 1873 dols. 40cts. what sum is to be received for them, allowing 24 per cent. for commission, and 4 per cent. for prompt payment of the neat proceeds? answer 1821 dols. 99 cts. 9 ms. 72 What is the premium on 1650 dollars at 12 per cent.? answer 198 dols. 73 What is the premium of insuring 1250 dols. at 7 per cent.? answer 93 dols: 75 cts. 74 What is the premium of insuring 4500 dollars, at 25 cent.? per cent? per cent? answer 1125 dols. 75 What is the premium of insuring 1650 dols. at 151 answer 255 dols. 75 cts. A COURSE OF BOOK-KEEPING, ACCORDING TO THE METHOD OF SINGLE ENTRY. WITH a description of the Books, and Directions for using them very useful either for young Book-keepers entering into business, or for masters to teach in their Schools. ALTERED FROM C. HUTTON. T is very necessary that almost every person who is intended for business should learn a course of Book-keeping of this kind, because it is used in almost every shop. The Italian method alone is not sufficient; for it is a constant complaint among the merchants, and others, who use this method, that their boys, having learnt only the Italian method, when they first come to business, are almost as ignorant in the management of their books, as if they had never learnt any method at all. There are some boys who have not time to learn, or perhaps a capacity to understand a complete course of the Italian method; there are also, many intended for such kinds of business, as that the Italian method would be thrown away upon them: To all such then, this method will be very useful. And even supposing a boy is intended for a business which requires the Italian method alone, I would, notwithstanding, have him taught this method first, if it were only to facilitate his acquisition of the other. This method is so easy, that it may also be taught in a few weeks time to young women as well as young men. The forms of the books may be sufficiently known by inspection. In the day-book, every person's name is set down Dr. To the things he receives from you on trust, and Cr. By those which you receive from him. In the margin of the day-book are written the pages where the accounts stand in the ledger Instead of these marginal figures, some make only a stroke or dash with the pen, to shew that the account has been posted, that is, entered in the ledger; but it is better to use the figures, for they shew, not only that the account has been posted, but likewise where to find it in the ledger, without looking in the alphabet. In the day-book I have : set down only the total amount of all the articles of each day, collected into one sum; having purposely omitted the amount or value of each single line or article, every one of which the learner is to compute by way of exercise, and as it were in real trade, and enter in their proper columns in the day-book as he copies it out. Then the printed sum totals will shew him if he has computed the particulars rightly. I have entered in the day-book what is received as well as what is delivered, which is absolutely necessary in teaching; for the learner ought to make out all his own ledger from his day-book. There are several other books kept by most merchants, as the cash book, the book of house expences, the invoice-book, &c. Directions for the Learner. Having ruled your books in the proper form, copy into the day-book one month's accounts; then calculate them upon your slate or waste paper, to find if they be rightly cast up, and to exercise you in calculations. Next rule your slate or waste paper, in the form of the ledger, and upon it pest the accounts that were copied in the day-book, with their dates prefixed; observing to set on the Dr. side of each person's account, those accounts to which he is Dr. in the day-book, and on the Cr. side, those by which he is Cr. And if any account consist but of one article, you are to express it particularly, with its money, in the columns; but if of several, write To or By sundries, placing the sum of the amounts of all the articles in the columns. After the accounts are, by correcting, if necessary, placed according to the teacher's mind, transcribe them into your ledger, leaving a proper space under each person's name to receive more accounts. Then, under the proper letters in the alphabet, enter those names with the pages where they stand in the ledger; and lastly, write the ledger pages to the several accounts in the day-book. Do the same with the next month's accounts; and so on, till the whole be finished. But observe that you must not enter any person's name down again which has been entered before, till the space first assigned to it shall be filled with articles; and then the account must be transfered to a new place, as you may observe is done with Jane Strawberry's account. When When the first ledger, titled A, is filled with accounts, you must, as is done with the following ledgers, transfer the unbalanced accounts to the second ledger, titled B, and so on, according to the order of the letters of the alphabet; and at the end of the old ledger draw out a balance account, placing your debts on one side, and your credits on the other. |