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The plan of this work on BOOKKEEPING is simple yet comprehensive, and the work is graded and developed with a view to interesting the student and imparting to him a knowledge of the subject that will have both an educational and a practical value.

Nearly all entries in bookkeeping are simple in character, and this fact is emphasized in the exercises and sets herein given. To cultivate self-reliance many reviews are included. These reviews are so arranged that the student does the work without assistance. The chief object is to enable him to master the principles of bookkeeping, and then the application of these principles to the various problems that may arise in business is not difficult.

Business forms are provided for a number of practice sets. This portion of the work is of an elastic character and may be used according to the time allotted to the study of bookkeeping, the requirements of the course of study, or the inclination of the instructor.

The author acknowledges his profound obligations to his friend, partner, and coworker, the late John H. Moore.

The following persons read either the manuscript or the proof sheets, and the helpful criticisms and suggestions they made have contributed greatly to the value of the work: Henry R. Hatfield, Professor of Accounting, University of California ; Stephen W. Gilman, Professor of Business Administration, University of Wisconsin; William M. Cole, Assistant Professor of Accounting, Harvard University ; Joseph F. Johnson, Dean of the School of Commerce, Accounts, and Finance, New York University ; Charles C. Jones, Principal of the Commercial Department, High School, Dunkirk, New York; Albert G. Belding, First Assistant, Far Rockaway High School, New York City; Myron F. Palmer, Principal Bay Path Institute, Springfield, Massachusetts; Elizabeth F. Atwood, Commercial Department, High School, Westfield, Massachusetts; Elizabeth Campbell, Commercial Department, High School, Somerville, Massachusetts.

Business men, bookkeepers, and accountants have also been consulted freely regarding many features of this text, and their practical suggestions have added to the working value of the book. A part of this text is developed from "Accounting and Business Practice.”

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