This edition presents a focused path from notation and numeration through decimal fractions, fractions, percentages, interest, and beyond. It emphasizes problems drawn from real business situations and offers ample guided practice to develop steady mental discipline and reliable work habits.

Clear, concise definitions and logical steps for each topic
A wealth of worked examples and exercises drawn from actual classroom and business use
An extensive appendix with tables, measurement data, and practical references
Separate sections for oral and written work to sharpen different kinds of arithmetic skill

Ideal for students and teachers seeking a solid, workmanlike foundation in commercial arithmetic and problem solving.

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