Excerpt from Junior Arithmetic-Bookkeeping for Junior High Schools, Advanced Grades, and Such Other Schools as Desire, to Give an Intensely Practical Training Course in the Arithmetic, of Bookkeeping and in the Bookkeeping of Everyday Day Business Affairs That Is
A preface for this book hardly seems necessary. Each year a larger number of pupils are compelled for one reason or another to leave school at an earlier age than formerly. The usual training in the commercial subjects provided in the secondary schools is neither suitable nor available for these pupils. If training in such subjects is to be had at all it must be provided in the higher elementary grades and in the junior high schools from material prepared for the special benefit of this class of pupils.
This text meets the wants of such pupils. It was prepared with the idea of making use of a vast fund of general information with regard to the elementary processes and operations of business which every boy and girl has acquired incidentally in one way or another prior to the time they take up a study of this text. This acquired information, which is of the most valuable kind, has heretofore seemingly been ignored without proper appreciation of its availability as the best sort of material upon which to build a training course that would accomplish most for the pupil in the least time.
With this nucleus to build on, together with the knowledge of arithmetic acquired in the grades, we are enabled in the single semester for which this book was prepared to provide a course that will be of great benefit to these boys and girls in any business position they may later occupy. At the same time it will prepare those who are to continue their commercial studies in secondary and other schools for a much better understanding of the more formal and extended presentations of bookkeeping, accountancy, commercial arithmetic, and similar branches which may be included in their courses. So much for the purpose of the book.
The method of presentation will be found quite distinctive. By turning over a few pages it will be noticed that much of the usual formal terminology which has been such a handicap to the understanding of the pupil has been dropped. For instance, the facts that bring about the condition of owing or being owed are quite well understood by almost every child from the multitude of experiences that have come under his observation. But when these simple concepts are disturbed and made obscure by the promiscuous use of the terms debtor and creditor, debit and credit, in most instances in a most confusing way that is in violation of almost every principle of pedagogy or logic, these terms are quite meaningless to the pupil, and the simple relations established between those who owe and those who are owed are either lost sight of or they are uncomprehended. Consequently these terms are entirely omitted from this text.
Two other important features predominate. The first is the development of what may be termed the "arithmetical sense" of the pupil in adapting his knowledge of arithmetic to the calculations of business and the commonly accepted terms of accounting expression. He is led to reason from premises with which he is already familiar. The solutions of his arithmetical problems take final shape in bookkeeping forms.
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