Scientific American, Volume XLIII., No. 25, December 18, 1880: A Weekly Journal of Practical Information, Art, Science,; Mechanics, Chemistry, and Manufactures.Various
Science
Scientific American, Volume XLIII., No. 25, December 18, 1880: A Weekly Journal of Practical Information, Art, Science,; Mechanics, Chemistry, and Manufactures.
Various
Science -- Periodicals; Technology -- Periodicals
1. To take a position as assistant bookkeeper in almost any kind of
business; 2. To do the ordinary correspondence of a business house, so
far as good writing, correct spelling, grammatical construction, and
mechanical requisites are concerned; 3. To do the work of an entry clerk
or cashier; 4. To place himself in the direct line of promotion to any
desirable place in business or life, with the certainty of holding his
own at every step.
In this the student will have the advantage over the uneducated clerk of
the same age and equal worth and capacity, in that he will understand
more or less practically as well as theoretically the duties of those
above him, and will thus be able to advance to more responsible
positions as rapidly as his years and maturity may justify. It is
obvious that the knowledge which makes an expert accountant will in all
probability suffice for the general business requirements of
professional men, the inheritors of property and business,
manufacturers, mechanics, and others to whom bookkeeping and other
business arts are useful aids, but not the basis of a trade. For the
last-named classes, and for women, shorter periods of study are
provided, and may be made productive of good results.
A sufficient idea of the general working of the college may be obtained
by following a student through the several departments. After the
preliminary examination a student who is to take the regular course of
study enters the initiatory room. Here he begins with the rudiments of
bookkeeping, the study which marks his gradation. The time not given to
the practice of writing, and to recitations in other subjects, is
devoted to the study of accounts. He is required, first, to write up in
"skeleton" form--that is, to place the dates and amounts of the several
transactions under the proper ledger titles--six separate sets of books,
or the record of six different business ventures, wherein are exhibited
as great a variety of operations as possible, with varying results of
gains and losses, and the adjustment thereof in the partners' accounts,
or in the account of the sole proprietor. After getting the results in
this informal way--which is done in order as quickly as possible to get
the theory of bookkeeping impressed upon his mind--he is required to go
over the work again carefully, writing up with neatness and precision
all the principal and auxiliary books, with the documents which should
accompany the transactions, such as notes, drafts, checks, receipts,
invoices, letters, etc. The work in this department will occupy an
industrious and intelligent student from four to six weeks, depending
upon his quickness of perception and his working qualities. While
progressing in his bookkeeping, he is pursuing the collateral studies, a
certain attainment in which is essential to promotion, especially
correcting any marked deficiency in spelling, arithmetic, and the use of
language.
Public-domain text, read in full here on John Shaqi.
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