ON BOOK-KEEPING: COMMON-SENSE GUIDE TO A COMMON-SENSE MIND. IN TWO PARTS. THE FIRST PART BEING ADAPTED TO THE USE OF RETAILERS, FARMERS, MECHANICS, AND COMMON SCHOOLS. THE SECOND PART BEING ARRANGED MORE PARTICULARLY FOR THE INSTRUCTION OF YOUNG MEN WHO CONTEMPLATE SHOWING THE METHOD OF KEEPING ACCOUNTS BY DOUBLE ENTRY. EMBRACING A VARIETY OF USEFUL FORMS AND RULES. BY LYMAN PRESTON, AUTHOR OF "INTEREST TABLES," AND "FAMILY STORIES," ETC. www New-York: COLLINS, BROTHER, & CO., 254 PEARL-STREET. AND SOLD BY THE BOOKSELLERS GENERALLY THROUGHOUT THE UNITED STATES. KG4033 FAVORABLE NOTICES OF THIS WORK. We have examined "Preston's Treatise on Book-keeping," and are satisfied that it will prove a useful acquisition to the public. The first part exhibits a plain system of keeping accounts by single entry, and appears to be well adapted to the use of farmers and mechanics; the second part will be found a concise but well conceived elucidation of the method of keeping accounts by double entry; and we unhesitatingly recommend the work as deserving of public patronage. New York. MOTT, WOOD & MERRITT, SHOTWELL, FOX & CO., WILLIS & BROTHERS, TOWNSEND, KING & CO., Philadelphia. RICHARD PRICE, LIPPINCOTT, RICHARDS & CO., JAMES STEWART, TOWNSEND SHARPLESS, JAMES HUNT, DANIEL P. BUSSIER. Utica, N, Y. KELLOG HURLBURT, WM. WILLIAMS, T. H. HUBBARD, M. HUNT, E. B. SHEARMAN, B. B. LANSING, E. BACON, Cincinnati, Ohio. JOSEPH RAY, M. D. Boston. JOHN TUCKER, EMERSON, HARVEY & CO., JOSHUA LORING. Charleston, S. C. WALTON, MURRELL & CO., Savannah, Geo. W. THORNE WILLIAMS. WILLIAM G. NIMMO. New Bedford, Mass. New Haven, Conn. ENEAS MONSON, ALEXANDER HARRISON. LEWIS HUTCHINSON, DOBBIN & IRVIN, RIDDLE, FORSYTH & CO. JOHN METCALF. Baltimore. HOFFMANS & CO., JOSEPH TAYLOR & SON. PREFACE. WHEN We consider the many volumes that have been published by different Authors upon the science of Book-keeping, one might be ready to conclude that little if any thing new could be said upon the subject by which to render it of more easy and practical attainment; and so far as general principles only are concerned, the Author would yield his assent. These have all been settled long ago; therefore the improvement which remains to be made must be confined to the manner of explaining the subject. It is this, principally, if not altogether, that has distinguished one book from another of all the various modern productions of the kind that have been published; and if in the following work we furnish an improvement upon others which have preceded it, that improvement will consist in clearness of explanation, perspicuity of style, and accuracy of arrangement. A printed book of this kind should be as perfect an imitation of a well executed written book of accounts as possible. A great proportion of the many essays on Book-keeping are very imperfect in this respect. Our aim will be to excel in this particular. It is by contrast that we most readily distinguish superior from inferior qualities, and elegance, when viewed by the side of deformity, becomes still more beautiful. Hence in this work we shall occasionally exhibit the wrong, in order more effectually to inculcate the right. There are those who think it unnecessary to peruse a book of this kind, because, to use their own language, they have adopted a way of their own, and it would be attended with more or less trouble to change an established practice for any new plan. Here lies their mistake; for our object is not so much to introduce a new plan, as to improve and correct the one they may have already adopted. The difference is not so much in the general method as in the details of arrangement and execution, and should we succeed in teaching individuals of this class to manifest their attachment even to their own chosen and favorite way, by a more wholesome and decent performance, one important object will be attained. These remarks are not applicable to all, but they are so to many. There are numerous individuals not only in the principal cities, but in country towns also, who could produce beautiful specimens of taste in design and skill in execution, and it is no vain wish in the Author, that this work may prove instrumental in extending so desirable an accomplishment. THE AUTHOR. |