Excerpt from Bookkeeping for Accountant Students
The extremely unsatisfactory results which, it will be admitted, usually attend instruction in the principles of elementary Bookkeeping afford good grounds for supposing that there is some radical fault in the method of instruction generally adopted. The principle of Bookkeeping may be likened to the principle upon which an arch is constructed, where each stone rests upon every other stone for support, and of which the keystone - which is at the top of all - is the most important and the most distinctive. No one wishing to impart instruction upon the principles upon which an arch is constructed would commence with a detailed exposition upon the properties and characteristics of each separate stone; rather would he first exhibit to the student a model of the completed arch, and then pull it to pieces for the student"s edification. In Bookkeeping, however, the mode of instruction usually adopted is to weary the student with a minute description of the various parts before he is even told that they will eventually form one component and harmonious whole; the immediate consequence being that the minute portion of his attention that is not alienated by the apparent aridity of his subject is exclusively occupied in relatively unimportant matters of detail, and when the course is finished it is found that, while perhaps more or less conversant with the letter of the theory, he has not even so much as learned whether there be a spirit.
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