Excerpt from The Dominion Accountant: Or New Method of Teaching the Irish National Book-Keeping
After twenty-six years' experience as a Practical Accountant and Teacher, I have ventured to introduce to the favorable consideration of the Canadian public "The Dominion Accountant," or "New method of teaching the Irish National Book-keeping."
A thorough examination of all the larger, and even smaller standard works on book-keeping, within my reach, led me to the conclusion, many years ago, that the Irish National was the best fitted for the school-room as a text-book; and my varied and extensive practice since, both as a book-keeper and a teacher of the science, has served to convince me that that conclusion was a just one.
In the plan, it is more progressive than any book on the subject with which I have met. It begins at the beginning, and proceeds by regular gradations until it reaches the highest order and most intricate description of accounts.
The first set teaches, in a few Cash transactions, simply how to Debit and Credit, that is, on which side to enter the Cash received, and on which that paid out, without any regard to ulterior results; in fact, how to keep a Cash Account. The second set has a Cash Account like the first, and in addition introduces Personal Accounts, by which means the pupil is instructed how to make the Contra entries in the corresponding accounts, viz., to Debit the Cash Account with the money received, and Credit the person's account from whom it was received, and vice versa. The transactions are so arranged that the three Personal Accounts in this set, with two or three entries on the Debit and Credit side of each, serve the purpose of as many hundreds or thousands of such accounts; because all the results that can possibly arise in the management of personal accounts, are produced. At the winding up of the set it is found that one of the persons is indebted to me, that I am indebted to another, and that, in the case of the third, the Debit and Credit sides are alike; neither of us, therefore, owes each other anything - all that could possibly be learned, respecting the results of personal accounts, from a book of a thousand folios. And both sets are so short that they can be thoroughly mastered, the first in one evening, and the second in two at most, thus laying the foundation of a practical knowledge of book-keeping in a few hours. In like manner the other sets proceed, each set becoming more and more difficult as the pupil progresses, until a complete knowledge is obtained of the most difficult entries connected with any commercial transaction.
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