Excerpt from Preston's Treatise 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 public have been favoured with numerous publications, the object of which has been to communicate instruction in the art of Book-keeping. Among the productions of the kind, those published by Mr. Bennett, and Mr. T. H. Goddard, of new-york, are justly held in high estimation. A similar work, by I. I. Hitchcock, of Philadelphia, is also a meritorious and very valuable acquisition as a means of imparting that knowledge for which it was intended. But the author of this Treatise is fully impressed with a belief, that notwithstanding the ability with which the works alluded to have been prepared, an appendix is still wanting, divested of all technical obscurity, the primary object of which shall be to unfold to the mind of the learner the reason for doing what he is told he should do. The design then of this Manual is to supply that information, and the author fondly hopes that his attempt will not be in vain. The commendatory and flattering sentiments which disinter osted gentlemen have expressed in favour of the work, justify the belief that it will not be considered an unwarrantable presumption in the author in offering it to the public.

The first part of this Treatise has been arranged, with aview not only to make it useful as a school-book, but with a particular desire also to adapt it to the business of Mechanics; and the author would consider it an enviable reward to witness a favourable reception. Of the work with that respectable class of community.

The second part of the Book is designed principally for the use of young men who contemplate the pursuit of the mercantile business, and who maybe supposed already to have acquired some practical acquaintance with business and books of accounts. To merit and receive the approbation of this class of of my fellow-citizens would be truly gratifying to a laudable pride.

About the Publisher

Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com

This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.