Metropolitan System of Bookkeeping, Embracing Theory and Practice of Bookkeeping and Accounting for High Schools, Parochial Schools, Academies and All Other Schools Teaching the Subject (Classic Reprint)

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Excerpt from Metropolitan System of Bookkeeping, Embracing Theory and Practice of Bookkeeping and Accounting for High Schools, Parochial Schools, Academies and All Other Schools Teaching the SubjectIn preparing this text on bookkeeping, the author has had the gradual, progressive development of the subject in mind.A reaction is taking place in the teaching of bookkeeping in the best schools. There is no good reason why the teaching of bookkeeping, especially in the beginning course, should differ so much from the teaching of other subjects. In other subjects, we do not attempt to teach the pupil at once all the operations necessary to give him a complete understanding of the subject. We teach him an operation or step at a time.The author believes that teachers and pupils alike will welcome a text in bookkeeping that takes up one operation at a time, or a new subject, and explains it before undertaking another. Each subject is well illustrated and sufficient exercises are given to enable the pupil to learn one step before studying the next. The development and illustration of a new subject in practically every chapter is a feature that should appeal to every teacher of the subject.The expression, "learn by doing, " has come to mean little more than routine, mechanical work without much thought. Skill in the mechanical work must be developed by a sufficient number of exercises and sets, but that is simply one side of the study of bookkeeping.The author believes that if bookkeeping is to maintain its place as a study in the secondary school curriculum on a par with other subjects, the thought side must be emphasized. It must not be simply an incidental matter. Bookkeeping, as a study, should not depend on its practical value alone for its standing. To develop the thought side of bookkeeping, frequent class recitations are necessary. The arrangement of the text is especially adapted for this purpose.In beginning with the study of cash, the author believes he is beginning with a subject in which the pupil is naturally interested.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis 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.