The grounde of artes teaching the perfect vvorke and practise of arithmetike, both in whole nu[m]bers and fractions, after a more easie ane exact sort, than hitherto hath bene set forth. Made by M. Robert Recorde, D. in Physick, and afterwards augmented by M. Iohn Dee. And now lately diligently corrected, [and] beautified with some new rules and necessarie additions: and further endowed with a thirde part, of rules of practize, abridged into a briefer methode than hitherto hath bene published: with diverse such necessary rules, as are incident to the trade of merchandize. Whereunto are also added diuers tables [and] instructions ... By Iohn Mellis of Southwark, scholemaster.

Auditours Accompt.

NOwe for the accompte of Auditours, take this example.

[illustration]

Where I haue expressed the same summe 198 lb 19 s 11 d.* 1.1

But here you see the pence stand towardes the right hande, and the other increasing or∣derlie toward the left hande.

Againe you maye sée that Auditours wyll make 2 lines (yea and more) for pence, shil∣lings, and all other values, if their summes extende thereto. Also you see that they set one counter at the right ende of each rowe, which so set there, standeth for 5 of that roome: and on the lefte corner of the rowe it standeth for 10 of the same row.

But now if you would adde other subtract after any of both those sortes, if you marke the order of the other feate which I taughte you, you may easilie doe y^e same here without

muche teaching: for in Addition you muste firste sette down one summe, and to the same set the other orderlie, and in like maner if you haue manye: but in Subtraction you muste set downe first the greatest summe, and from it muste you abate the other, euerie denomi∣nation from his due place.

Sc.

I do not doubt but with a little practise I shal attain these both: but how shal I mul∣tiplie and diuide after these formes?

M.

You can not duelie doe anye of both by these sortes, therefore in such case you muste resort to your other artes.

S.

Sir, yet I sée not by these sortes howe to expresse hundreds, if they excéed one hundred, neither yet thousands.

Maister.

They that vse suche accomptes that it excéede 200 in one summe, they sette not 5 at the left hande of the scores of pounds, but they set all the hundreds in an other far∣ther rowe, and 500 at the lefte hande thereof, and the thousandes they set in a farther rowe yet, and at the lefte side thereof they sette the 5000, and in the space ouer they sette the 10000, and in a higher rowe 20000, whiche all I haue expressed in this example, whyche is 97869 lb, 12 s, 9 d, ob, q. Ninetye seauen

thousande, eighte hundred, thrée score & myne pounde, twelue shillings and nine pence half∣peny farthing, for I had not tolde you before, where, neither how you should set down far∣things, which (as you sée here)

[illustration]

must be set••e in a voide space sideling beneath the pens: for q one counter, for ob,* 1.2 2 coun∣ters: for ob, q, 3 counters: and more there cannot be: for 4 farthings make 1 d, which must be set in his due place.

And if you desire the same summe after Auditours man∣ner: Lo here it is.

But in this thing you shall take this for sufficient, and the rest you shal obserue as you may sée by the working of ech sort: for the di∣uerse wits of men haue inuented diuerse and sundrie wayes, almost vnnumerable.

Notes

• * 1.1

  Auditours accompt.
• * 1.2

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