Excerpt from Office Routine and Bookkeeping: A Method of Teaching the Science of Accounts and of Illustrating the Routine in Business Offices Course
Pedagogical principles require that correct mental impressions of business transactions, and the documents that vouch for such, be produced in the mind of the student before he attempts to make a record of them. The methods employed to produce such impressions may vary; in this work it was thought best to reproduce the routine work of the bookkeeper as nearly as possible. To that end, and for that purpose, hundreds of elegantly engraved business documents accompany this book, which represent the proprietor's incoming mail, and from which the student - his bookkeeper - is to make entries. In addition, the necessary blank forms are furnished, and the student is required to write up all the documents that represent the proprietor's outgoing mail, and to make the records therefrom.
When the student has had sufficient practice in making records from business documents they are dispensed with, as it is believed that the advanced student will derive valuable mental discipline in making records from historical data; besides, the use of vouchers with which he has become familiar, will tend to make the work monotonous if continued too long.
The independent price lists, the uniform script in the text book and on all the vouchers, and the persistent emphasis that is placed on the importance of superior mechanical work can not fail to have a beneficial influence on the student's work.
The Introductory Course of this work came from the press one year ago, and was most enthusiastically received by teachers. Since then there have been added 130 pages devoted to Commission, Department Store, Manufacturing, Corporation and Banking businesses. Many modern, labor-saving features, which have never before been given, are introduced, and it is believed that they will meet the approval of teachers. Special attention is called to the practical treatment of corporation bookkeeping.
The author and publishers hereby express their thanks to the many teachers who have used the Introductory Course in the past year, and trust that this, the Complete Course, will prove equally satisfactory to all who use it.
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