In this comprehensive guide, Charles Hutton provides readers with a complete system of practical arithmetic, as well as a course of retail book-keeping. With clear and accessible language and a wealth of practical examples and exercises, Hutton's work is an indispensable resource for anyone seeking to improve their math skills and their understanding of the world of commerce. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.