Excerpt from A Practical Treatise on Book-Keeping, on a New Plan: Containing I. General Book-Keeping, for the Use of Farmers, Mechanics, Professional Men, and Other Non-Mercantile Persons, Including an Explanation of Partnership Accounts; II. Retailers’ Book-Keeping; III. The Principles of Double Entry Book-Keeping
How far the above claims are’ well founded, is left to the decision of an impartial public.
Some authors give different sets of books for non-mer cantils persons, such as one for farmers, and another for mechanics. This course only wastes the learner’s time to no purpose, because the plan most’ suitable for one class of such persons is equally suitable for all, with only such slight modifications as are frequently necessary for two persons of the same class, placed in different circum stances. -thus the books of two’ carpenters will often difi’er more from each other than those of a carpenter a-nd a farmer. All such differences, however, do not in the least affect the general plan, which is the same in every case. To discuss all the little peculiarities requisite to adapt books precisely to the particular circumstances of every individual, is quite impossible, because they are innumerable. But such a discussion is entirely unne cessary, because every one who masters the general plan will have no difficulty in introducing such slightmodifica tions of it as his case requires, if, indeed, any such altera tion be necessary, which, in most cases, it will not be.
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