Page images
PDF
EPUB
[blocks in formation]

NEW, CONCISE, AND COMMON-SENSE METHOD OF
BOOK-KEEPING, FOR FARMERS, MECHANICS,

RETAILERS, AND PROFESSIONAL MEN;

METHODS OF KEEPING BOOKS BY FIGURES; SHORT METHODS
OF KEEPING ACCOUNTS IN A LIMITED BUSINESS; EXER-
CISES FOR THE PUPIL; AND VARIOUS FORMS NECES.

SARY FOR THE TRANSACTION OF BUSINESS.

ACCOMPANIED WITH

BLANK BOOKS FOR THE USE OF LEARNERS.

DESIGNED FOR

SCHOOLS AND ACADEMIES.

[ocr errors]

KEENE, N. H.
PUBLISHED BY J. H. SPALTER & CO.

Entered according to Act of Congress, in the year 1849, by

J. HOMER FRENCH, In the Clerk's Office of the District Court of the District of New Hampshire.

STBR LOTYPED BY
HOBART & ROBBINS;
KEW ENGLAND TYPE AND STEREOTYPR FOUNDA&T

Guernh lla18 - 40 42026

PREFACE.

o 11-27-40 Ls

None but a few privileged persons in our cities and large towns have hitherto enjoyed the benefit of any, or at most of but little, intelligible instruction in the department of accounts. The commercial world is well supplied with text-books upon this important department of education, adapted to extensive wholesale and commercial business; but the masses, the farmers, mechanics, retailers, and professional men in the country, and in our inland towns and villages, have hitherto neglected this branch of education — second in practical utility to none save arithmetic - impressed with the belief that a knowledge of book-keeping can be obtained only in the counting-room, and is of but little importance to any but those who are to engage in mercantile business. Teachers themselves are gen. erally unacquajated with the terms and usages of foreign commerce, and the extensive wholesale and commercial transactions presented by the various authors who have written upon this subject, and whose works are intended for those who are to engage in mercantile or commercial pursuits. Indeed, common observation bears testimony to the fact, that the department of accounts is commonly, nay, almost universally, neglected in our schemes of popular education. This neglect, doubtless arises from the unadaptation of most of the text-books used to the wants of the

many. The work here presented to the public is believed to be an Analytical System of Book-keeping, divested of all superfluities and abstruse techni. calities, and adapted to the system of instruction in classes, the method of teaching now adopted in every department of education in well arranged and well conducted schools. It is confidently believed that the pupil who thoroughly masters this work,will be well qualified, in this department of education, to enter upon the active duties of life, in the capacity of a farmer, mechanic, merchant, professional man, or of the wife of a man engaged in any of these pursuits.

Hoping that the want of a text-book in this department of education, so long and so seriously felt by the teachers of our public schools and academies throughout the country, is here supplied, the work is submitted to the candid examination of the public.

ADAMS'S ARITHMETICAL SERIES,

FOR SCHOOLS AND ACADEMIES.

OF

1. -- PRIMARY ARITHMETIC, OR MENTAL OPERATIONS IN NUMBERS; being an introduction to the RevisED EDITION ADAMS's New ARITHMETIC.

II. — ADAMS'S NEW ARITHMETIC, REVISED EDITION ; in which the principles of operating by numbers are analytically explained and synthetically applied. Illustrated by copious examples.

III. - MENSURATION, , MECHANICAL POWERS, AND MACHINERY. The principles of Mensuration analytically explained, and practically applied to the measurement of lines, superfices, and solids : also, a philosophical explanation of the simple mechanical powers, and their application to machinery.

IV. — BOOK-KEEPING ; containing a lucid explanation of the common method of BOOK-KEEPING BY SINGLE ENTnY; a new, concise, and common sense method of Book-keeping, for furrers, mechanics, retailers, and professional men; methods of keeping books by figures; short methods of keeping accounts in a limited business ; exercises for the pupil; and various forms necessary for the transaction of business. Accompanied with BLANK Books, for the use of learners.

ADVERTISEMENT.

The Primary Arithmetic, the Treatise on Mensuration, and the Bookkeeping, have been mainly prepared, under my supervision, by Mr. J. HOMER FRENCH, of New York, who rendered important assistance in revising my New Arithmetic.

From my knowledge of his ability, and from a careful examination of the works, I can confidently say they meet my approbation.

DANIEL ADAMS. Keene, N. H., August, 1848.

[ocr errors]

· INDEX

.

22

. 103

. 127

BUSINESS,

[ocr errors]

Book-KEEPING,
ABBREVIATIONS,
Books,
DAY-Book,

Form of page,

Forms of entry,
PARTNERSHIP,
INVENTORY,

form of,
LEDGER,

Form of page

Forms of entries, .
ALPHABETICAL INDEX,
POSTING AND POSTMARK,
SETTLEMENT AND BALANCE,
Forms of settlement,

balance,
AUXILIARIES,
Cash-Book,

form of,
BILL-Book,

form of,
Forms of Bulls,
PROMISSORY Nores,

Joint Notes,
Chattel Notes,

Bank Notes,
DUE-BILLs,

forms of,
ORDERS,

forms of,
Receipts,

forms of,
LIABILITIES OF INDORSERS,
DAY-Book A,
lydex to LEDGER A,
Ledger A,
DETECTION OF ERRORS,
BILLS OF ACCOUNT, .
Account CURRENT,
OPENING A New LEDGER,
BALANCE SHEET,

. 131 . 131

71Set of Books No. 2; for farmers, me.11

chanics, retailers and professional 12 men,

83 13 DAY-Book,

90 13 Signs for debtor and creditor, 92 Forms of entry,

91 19 LEDGER,

95 19

Form of page, 2) LEDGER ENTRIES, forms of,

97 22 SETTLEMENT AND BALANCE,

98 23 Cash-Book,

100 25 Cash Account,

. 101 27 Day-Book B, . 29 INDEX To LEDGER B,

113 29 LEDGER B, .

. 117 31 KEEPING LEDGER IN FIGURES, 32 FORMS OF KEEPING BOOKS IN A LIMITED 33

. 127 35 AUXILIARIES, 38 Invoice Book, 39 MEMORANDUM Book,

. 132 43 EXERCISES FOR THE PUPIL,

. 133 45 CONTRACTS,

. 135 General form of contract, 48 LEASES, 49! Landlord's contract for a lease, 139 49 Tenant's contract,

136 49 General form of lease,

137 50 BONDS,

137 Form of common bond,

134 52 Bond by two or more persons,

134 53 MORTGAGES,

138 General form of mortgage on real 57 estate,

139 69 General form of chattel mortgage, . 139 73 DEEDS,

139 83 General form of deed,

139 84 Warranty deed,

140 85 Quitclaim deed,

140 86 Wills,

141 87 Form of a will,

141 Form of codicil to a will,

141

[ocr errors]
[ocr errors]

. 135 . 135

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

.

[ocr errors]

.

.

[merged small][ocr errors][merged small][ocr errors][ocr errors][merged small][merged small][ocr errors][ocr errors][ocr errors]
« EelmineJätka »