Excerpt from Co-Operative Book-Keeping
The Author of this work on an important subject honours me by his request for an Introduction.
As far as my technical knowledge of Book-keeping goes, I can associate myself with it vaguely at the best. Mr. Alfred Wood, by his own studies, largely aided by the excellent training he has received, and the multivarious experience he has met with in the offices of Messrs. Appleby and Wood, Chartered Accountants, Manchester, can, technically as an accountant, give an excellent account of himself. I am very glad to be able to remember the fortunate accident which brought us together, when his evident ability prompted me to ask him to allow me to suggest to the Education Committee of the Co-operative Union that he be asked to prepare a Text Book on Book-keeping, which should be valuable as such, but still more valuable because of its being written with the needs of the Co-operative movement as the first and most serious consideration.
There had been and are Text Books on Book-keeping without number. It is no new science. A great banking-house in Ancient Babylon had its records inscribed on bricks and tiles which have survived the spade of the modern excavator. Among one's struggles with Cicero and Latin generally, one comes across evidence of a knowledge among the old Romans of Debit and Credit, though they had a gentle way of repudiating the one and inflating the other that would hardly be approved to-day. But the oldest Text Book on Book-keeping that my reading reveals to me dates no further back than 1494. Evidently before this date every man did that which was right in his own eyes. In that year there was published in Venice from the pen of a monk, named Burgo, a book on Algebra, which contains some of the quaintest references to the fundamental principles of Book-keeping that could be well imagined.
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