Library Hr IGS7 PREFACE A mong the published works of the late Colonel Sprague, there are four which deal particularly with certain mathematical phases of accounting, viz.: Text Book of the Accountancy of Investment ;A mortization ;L ogarithms to 12 Places and Their Use in Interest Calculations ;and Extended Bond Tables. Since the authors death in March, 1912, it has become desirable to combine the first three of these publications into one volume, in order to serve more effectively the needs of business men and students of accounting by presenting the material in compact and convenient form. The present volume is the result of this consolidation. In it has been incorporated everything of practical value contained in the three works mentioned, while at the same time the special features of those books have been amplified by additional text matter and problems, wherever such additions have seemed desirable for the sake of more adequate treatment. In conformity with the usual and...

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