Excerpt from The High School Book-Keeping, Containing Illustrations of the Latest and Best Methods of Keeping Accounts by Single and Double Entry: Business Forms, Correspondence, and Numerous Class Exercises; Also Precis-Writing and Indexing
In constructing this work I have endeavored to keep in mind the important fact that the training received at school should be a proper preparation for the performance of the duties of life. With this before me, I have made an attempt, whether successful or not, to present a course of instruction in Book-keeping not only thoroughly practical, but also furnishing suitable means for mental development. Although the more difficult parts of the subject are discussed somewhat fully, care has been taken to give only such explanations as actual experience in the school-room has proved necessary. The pupil is required not merely to copy and study work done for him, but to do it for himself. In short, the aim has been to train the pupil to record business transactions systematically, not simply to show him how to do so.
As Double Entry, contrary to the usual practice, is introduced before Single Entry, a word or two by way of explanation may not be out of place. For a considerable time I held the opinion that Single Entry, owing to its greater simplicity, should be taught first in order. Notwithstanding the difficulty of getting rid of preconceived notions, I have been forced to the conclusion that such idea is not correct by observing, (1) that D. E.can be made so simple as to present to the average High School pupil no difficulty sufficiently great to be objectionable educationally; (2) that D. E. affords more scope for mental discipline; (3) that the pupil who has mastered the principles of D. E. experiences but little trouble with S. E.If the converse of the last-named were true it would certainly lose its force, but this is not the case owing to the incompleteness of S. E. as compared with D. E. The arrangement is such, however, that those who wish to take S. E.first may do so without inconvenience.
The chapters on Precis-Writing and Indexing have been added so that the book might cover the commercial course prescribed for High Schools and Collegiate Institutes. The exercises and examples given in connection with these subjects have been obtained from various sources; but I am chiefly indebted to the Art of Precis-Writing, by Hunter, for hints and suggestions.
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