This textbook is part two of an arithmetic course. It provides systematic drill on oral and written exercises, and review and test questions. Attention is invited to the properties of numbers, greatest common divisor, fractions, decimals, compound numbers, business arithmetic, ratio and proportion, alligation, and square and cube root, with the belief that the treatment will be found new and an improvement upon former methods. [For "A Complete Arithmetic, Oral and Written. Part First," see ED622959.]