Excerpt from Theoretical and Practical Book-Keeping by Double and Single Entry: For Use in Business Colleges, Common Schools, High Schools and Academies, and for Self-Instruction
We desire that the student's mind shall be constantly directed to the matter in hand - that of learning practical book-keeping - and not become confused by abstruse theories that can be of no possible use to him in pursuing the course of study, nor of the least value to him in after life.
The claim of this work to superiority over all other publications of its character is based, particularly, upon the manner in which the transactions selected as a basis of the student's work have been graded, the fullness of explanation of every step to be taken, the placing of such explanations in immediate proximity to the transactions, the system of references to the illustrations adopted, the encouragement to progress in penmanship afforded by the engraved pages, the ability of the pupil to rely upon himself, and the material lessening of the labor of the teacher.
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