A PRACTICAL SYSTEM OF
BY
SINGLE AND DOUBLE ENTRY.
BY IRA MAYHEW, A. M.
FOR FARMERS, MECHANICS, AND MERCHANTS.
This is a very neat-looking volume, whose title, “Practical Book-keeping,” is indicative of its leading characteristics. The specimens of accounts presented in it are in script that closely resembles writing, and they hence afford excellent models for imitation. The book contains four forms of accounts, immediately following each of which is a large number of examples for practice. In their solution, the pupil has occasion practically to apply the knowledge he has already acquired of both arithmetic and penmanship, while at the same time he learns Book-keeping as he will have occasion to practice it in after life. For this purpose a set of account books, in which the examples for practice are to be written out by the learner, and a Key for teachers containing the solution, accompany the book.
Agesilaus, king of Sparta, being asked what things he thought most proper for boys to learn, very appropriately replied, “Those things which they should practice when they become men.” Ever since it was said to Adam, “In the sweat of thy face shall thou eat bread,” there has been a necessity laid upon man not only to labor, but to exchange with others the products of his industry, in order to secure a comfortable support. Excepting merchants, mechanics, and professional men, very few, comparatively, keep any accounts. The principal reason for this is found in the fact, that when young they were not taught how to do so, and the necessity of its being done. Considerations are presented, in the Introduction to this work, to show some of the many advantages that would result to individuals and to the community from making Book-keeping a common study, and the design of the present work is to furnish a practical system of popular Book-keeping, which may meet the wants of the great majority of the American people.
Sent by mail, post-paid, to any part of the country, on receipt of 37½ cts. Blanks, 50 cts.
Daniel Burgess & Co.,
Publishers, 60 John St., New-York.