New Modern Illustrative Bookkeeping: Advanced Course (Classic Reprint)

An author is moved to say in his preface many things which cannot well be said in the text proper, things which occur to him in justification of the methods employed in the development of the subject and its pedagogical presentation. The varying opinions among teachers of bookkeeping as to how the subject should be taught make it particularly advisable for the author of a bookkeeping text to discuss frankly and informally the motives which have actuated him in writing the book, as well as the methods which he has used in an attempt to accomplish his purpo. The present text, while nominally a revision of the last edition of Modem Illustrative Bookkeeping, is essentially a new book. Those teachers who were acquainted with the earlier text will recognize certain familiar features, but practically the only material which has been retained is certain routine practice units in which the same transactions and names, but not the figures, have been used. The story by means of which life and interest are imparted to bookkeeping routine is entirely new, as is the complete presentation of the fundamental principles on which rests the structure of bookkeeping. The method followed in the early part of the text is one which it is felt will meet with favor among all teachers who believe in the laying of a broad and secure foundation and in the teaching of sound theory. It has not been the intention of the author to present the subject of bookkeeping at the outset through the medium of a complete set of books. While this may perhaps be a more |opular method it undoubtedly conflicts with good pedagog} .A nattempt has been made throughout to impress both teacher and student with the idea that bookkeeping is a study of principles as well as of practices; that the mechanics of the subject should not be the major accomplishment; that while classification of transactions by books
(Typographical errors above are due to OCR software and don't occur in the book.)