Elements of the Theory and Practice of Book-Keeping (Classic Reprint) - Tapa blanda

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Excerpt from Elements of the Theory and Practice of Book-Keeping

Fob about thirty years the writer has devoted a portion of his teaching practice to the cultivation of School Book-keeping. One of the results has been a conviction that the subject is worthy, on its merits, of some place in the curriculum of a secondary school. Needless to say, in these days time is not easy to find for it. But an important reason for speaking on its behalf herein is the fact that it has been found to have a beneficial reflex action upon other school studies.

It is a most useful auxiliary in training pupils to do work in a neat and orderly manner. It develops the power of sustained atten tion to the matter in hand. When taught with proper consideration as a science, and not a mere art, it will even furnish effective practice towards the attainment of skill in the solving of problems.

For school purposes it is the science of the subject that is liable to fail. Practical acquaintance with it, acquired in the office in a casual way, just as suits the convenience of others, is perhaps the cause of theory having to go without its due appreciation. It has to fit in, whether it will or no, with traditional haphazard exposition. A terse and plausible rule of thumb saves precious time and answers well enough under the usual pressure. But the modern schoolmaster does not take kindly to such conditions; and, indeed, he would not be so excusable if he did. He knows that, for him, it is short-sighted policy to sacrifice the future to the present, and he strives for consistency throughout his range.

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