Bryant and Stratton's Common School Book-Keeping: Embracing Single and Double Entry, Containing Sixteen Complete Sets of Books With Ample Exercises and Illustrations For Primary Schools and Academies [VINTAGE 1861] [FIRST EDITION]

Near fine condition textured dark brown boards with embossed outer front and rear cover perimeter decorations, front cover embossed lettering and gold spine lettering. Includes Preface by Bryant, Stratton and Packard , 18 Coopers Institute, New York, July 1, 1861; Abbreviations and Characters Used in This Work; Plan of the Work; Introduction; Practical Hints For Teacher and Pupil; and Questions for Review. Illustrated with Journals, Ledgers, Statements, some in color. The front center area spine hinge has two tiny pin sized holes, light rubbing at the board tips and light foxing to the blank front and rear endpapers. (see photographs) All pages are otherwise in fine unmarked condition and the binding is exceedingly tight and square (see photographs). Exceedingly rare volume in any condition. "That there is a demand for a primary work on Book-keeping, which, while it is specially adapted to the comprehension and wants of a younger class of students at our public and private schools, shall seek to enforce, in a philosophical manner, the abstract theories of the science, is assumed by the authors of this treatise, not solely as the basis of an apology for producing a new book, but as the result of careful inquiry among teachers and educationalists, not less than a faithful survey of the field of literature compassing this end. Experience has often proven that less tact and labor are necessary in discovering a want than in supplying it, and the present effort whether or not the public may pronounce it successful, is made in full view of this fact. To state an abstract proposition, which the unerring testimony of figures will render impregnable is no difficult matter; but to give vital force to such a statement in clear and satisfactory analyses, whose sequences shall take a practical hold of minds not schooled in the processes of reasoning, is an undertaking which may well cause the conscientious author to pause upon the threshold of his well-meant endeavor. There are minds so constituted as to be able to grasp intuitively, and with unerring certainty, the grander truths of a mathematical problem, discarding alike the minor points of reasoning and illustration, and the pretentious "rules" which, though too often but diluted axioms, are kindly intended to aid the faltering steps of the less self-reliant; but these are the exceptions and not the rule; and hence, experience in teaching has shown us that in the majority of cases, the bare statement of a principle, however fundamental and vital, cannot be alone relied upon for the thorough work in instruction. The labor of a teacher is necessarily one of endless variety and repetition. "Line upon line, and precept upon precept" is the motto of his profession and the signet of his success. While it is not the privilege of an author to know, by actual contact, the individual wants of those whom he aims to instruct, he must, nevertheless be possessed of a general knowledge of these wants, and address himself conscientiously to the task of supplying them. The authors of this treatise claim for it the distinctive merit of thoroughness, both in the statement and elucidations of principles.In short, it has been the earnest aim of the authors to produce a book which, through its external appearance would not disgrace the shelves of the Bookseller, the internal merits will not permit it to remain there. It is a book designed for use, and as such is respectfully submitted. - Bryant, Stratton & Packard, 18 Cooper Institute, New York, July 1, 1861." - excerpt from the Preface. …