PREFACE

In the teaching of a subject like elementary Bookkeeping, where instruction in the theo and practice in the art must keep pace with each other, it is difficult under the most favorab conditions of admission and grading to secure such uniformity of progress as will render the cla method most advantageous. Where the admission is irregular with pupils of a wide range ability entering day by day, it is not possible to group pupils into classes of any considerable siz In other words, it is necessary so to arrange the work as to allow each pupil to progress accordi to his ability and the time he wishes to devote to the subject. New Modern Illustrative Boo keeping is designed to meet this very definite need.

Definitions, illustrations, discussion of principles, and rules for bookkeeping procedure a company the practice in carefully graded exercises. Those features which are found to off difficulty to the pupil, including statements, ledger closing, notes, drafts, journal entries, et are given special attention and the regular work is supplemented by frequent drills. Introdu tion is made through the medium of the journal, because it is generally held by those who tea under the conditions already referred to that it is the best method of approach under tho conditions.

In the beginning sets no business papers are used, since it would impose a double burden the beginner that of learning bookkeeping technique on the one hand, and the use of busine papers, both new to him, on the other hand. After the student has had a chance to becon well grounded in the application of the fundamental principles of Bookkeeping, business pape are introduced, both incoming and outgoing, thus giving the pupil practice in handling all t papers which would be used in the kind of business under consideration. In the later sets t use of papers is discontinued, since there does not seem to be any good reason for using so mu of the pupil's time in receiving, filing, and making out routine papers, most of which are nece sarily duplicates, except as to amounts, of many other similar papers.

It is believed that the book will meet the needs of the pupils, promote the efficiency of th teachers, and satisfy the requirements of the schools for which it is intended.