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ON

BOOK-KEEPING:

OR,

ARBITRARY RULES MADE PLAIN:

IN TWO PARTS.

ADAPTED TO THE USE OF ACADEMIES AND COMMON SCHOOLS,

WITH VARIED EXAMPLES;

ACCOMPANIED WITH DETAILED EXPLANATIONS:

THE FIRST PART BEING DESIGNED FOR THE USE OF

MECHANICS OF ALL CLASSES;

THE SECOND, arranged MORE PARTICULARLY FOR THE INSTRuction of yOUNG MEN WHO

CONTEMPLATE THE PURSUIT OF

MERCANTILE BUSINESS.

SHOWING THE METHOD OF KEEPING ACCOUNTS BY

DOUBLE ENTRY:

EMBRACING A VARIETY OF USEFUL INSTRUCTION RELATIVE TO DIFFERENT KINDS OF BUSINESS

BY LYMAN PRESTON,

AUTHOR OF "INTEREST TABLES," &C.

NEW YORK:

ROBINSON, PRATT, AND CO.

63 WALL STREET.

(UNIV

UNIVERS
LIBRAR

47*130:

In offering the present edition of this work to the public, the author would avail himself of the passing opportunity to express his gratefu! acknowledgments to an enlightened and generous community for the very favourable and encouraging reception with which the former editions were distinguished. The rapidity with which they have been disposed of, and the increasing demand for the article, afford the most pleasing evidence that it is as universally approved as it is known. A great number of copies of this Treatise have been sold to young gentlemen in the State of New-York, who justly consider them selves competent book-keepers, and whose good opinion of the work is highly appreciated by their much obliged fellow-citizen, the author. Hundreds of mechanics have also been supplied, both in city and country, who have uniformly expressed their unqualified approbation of the book; the first part thereof having been arranged particularly with a view to their accommodation. Numerous letters commendatory of this production might be annexed in confirmation of the above expressed sentiments. The subjoined certificates are from gentlemen of the first respectability, and of practical business experience and talents, and will enable every individual to form a just conception of the merits of the 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 recommended the work as deserving of public patronage.

KEL'G. HURLBURT,
E. B. SHEARMAN,
WM. WILLIAMS

B. B. LANSING,
T. H. HUBBARD,

E. BACON,
M. HUNT.

DEAR SIR-I have examined your Treatise on Book-keeping, and believe that it is better adapted to the use of those for whom it is particularly designed, than any system of Book-keeping now extant; and I do most cheerfully recommend it to the patronage of all who may desire a knowledge of this useful science. I am, sír, with great respect, your obedient servant,

ica, Feb. 14th

MR LYMAN PRESTON.

CHARLES BARTLETT, Principal of the High School at Utica, N. Y.

DEAR SIR-I have examined the third edition of your Manual on Book-keeping in manuscript, and think the mode pointed out is in general excellent, and well adapted to the use of all persons, whether Farmers, Mechanics, or Merchants. I think it the best, because it is the most plain and simple plan I have ever met with.

MR. LYMAN PRESTON.

JNO. METCALFE,

Accountant in Farmers' Bank, Frederickburgh, Va. February 1.

ENTERED according to the act of Congress, in the year 1831, by Lyman Preston, in the clerk's Office of the District Court of the United States for the Southern District of New-York.

PREFACE.

WHEN We consider the many volumes that have been publisned 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 furnisn 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.

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