This arithmetic textbook is part of a series that aims to train children to meet the ordinary demands of life. This volume provides drills and reviews of the essentials covered in the preceding books, and it adds many special short methods of calculation that increase efficiency. The chief aim is to extend the child's power to make practical applications of arithmetic to life. This book fulfills the need identified by school superintendents that the social and economic applications of arithmetic be taught in the upper grades so that grammar school children will have an insight into the typical business practices of modern life.