lustration: THE EXAMINATION IN BOOK-KEEPING. Page 73.]
"Yes, sir."
He then questioned me in regard to my knowledge of book-keeping and
arithmetic, and wanted to know if I understood board measure, and could
read lumber marks. I told him I had been a carpenter, and knew all
about lumber. I could keep a set of books by double entry, and thought
I was competent to perform all sorts of mercantile calculations. But he
was too shrewd and suspicious to take me on my own recommendation. He
gave me a sheet of paper, pen, and ink, and told me to write my name.
"Farringford!" exclaimed he, as he read what I wrote.
"Yes, sir; that is my name."
"Do you belong to the Farringfords of St. Louis?"
"Yes; but I was brought up on the upper Missouri."
"Well, your name is nothing in your favor; however, that isn't your
fault," he added, magnanimously; but fortunately he said no more on
that subject. "Now, what is the interest on two thousand dollars for
six months at eight per cent?"
"Eighty dollars," I replied, as soon as he had the question out of his
mouth, for my father had practised me thoroughly in all the short
methods of computing interest.
He gave me half a dozen other problems; but, as he selected only those
which he could solve in his own mind, I was very prompt in my replies.
He then wrote out an example in averaging accounts, and as it was not a
difficult one, and involved only round numbers, I did it very readily.
"But the most important thing with us," added Mr. Whippleton, "is
simple addition. I don't like to wait half an hour for a clerk to run
up a column of figures."
He then wrote about twenty sums of money, each having five or six
figures, and told me to add them. My father had always assured me that
simple addition tried the young accountant more than anything else, and
he had insisted that I should practise it until I could run up a column
as rapidly as my eye could take in the figures. I had used this
exercise for months, until I flattered myself I could give the sum of a
column as quick as any practised book-keeper. At the same time, he had
taught me his own method, that of taking two figures at once, and
adding their sum to the result already obtained. It was just as easy
for one quick at figures to add thirteen, sixteen, eighteen, or
nineteen, as it was to add three, six, eight, or nine. Thus, if the
figures in the column were 6, 5, 4, 7, 9, 3, 8, 2, 9, 1, my father
added them in couples, for
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