The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1859-08-10
For the Spirit.
BOOK KEEPING.

There are but few branches OF educa-
tion of more practical benefit than Book
Keeping, yet few which are less studied
than it.
OF sll the two hundred schools of Mon
zoe County, there are but one or taoo, in
which Book Keeping is professed to be
taught. The reason for this is that, here
tofore, the science of accounts has been
deemed necessary to him only who was
destined to stand behind the COUNTER
1t has been considered entirely superfu-
ous for the farmer or the mechanic to
know anything about it. "Of what use
can it be to him." has been the question
with which every attempt to introduce the
study of Book Keeping into our schools
has met. "What's the use ?" That is
the question with which everything is
nowadays met; and We must measure
"Book Keeping" as we'll as all things else,
by this same standard of utility.
1st. One great object of all study,
is mental discipline. The study of Book
Keeping affords this discipline to as great
an extent as almost any other branch of
education. In its prosecution we have
calculations of the most difficult nature,
we'll suited to bring forth the reasoning
faculties; we have forms to recollect; the
retaining of which will strengthen the
memory; and the constant care necessary
to keep the books in order, begets habits
of neatness and attention, which will be
beneficial through life.
End. No matter what business a man
may follow, knowledge Of accounts will
be beneficial to him, in apractacaIpoint of
view. Every man, be he farmer, merchant,
or mechanic. should keep book, exhibit
ing the state of his business transactions;
and this book should be so kept as at any
time, to show whether he is gaining or
T losing; and in what department of his
business, the gain or loss is occurring
: This can only be done by him who has
studied the subject.
The farmer should keep acc cunts, not
only, with those with whom he trades
but also with his fields, his horses, his
cattle, &C.; that he may see what is profit.
able, and what is unpro6table.
!, If every person, instead of trusting te
} a poor memory, would keep a strict &C.
/ count of all his dealings with others, 6
| great portion of the litigations that nov
! poster US would be dispensed with. Fo1
where no account of a transaction is kept
except in the mind, parties often contriv,
!, to forget the exact bargain; and general,
forget differently. The consequence is {
. laaO suit, costing generally, many time
, the amount of the transaction; whereas
the simple statement of the affair, upol
paper. would obviate the necessity.
Many men do keep accounts; but often
! such accounts as are of little use; being
! full of blots, scratches, erasures. and in
q terlineations; and lacking the most i'm
! portant feature of good set of books
that of the exact state of the business.
The time has gone by, when "notche
q cut in stick" or marks done in fre-coa
on the wall" would pass for valid &C
count. "Whatever is worth doing at all
: is worth doing we'll" Bookkeeping
= essential to business, therefore, it shoul'
be studied by every man who expects t
be of use to society. 1t should be taugh
in our common schools. Our teacher
;, should become thoroughly acquainte
; ! with it, that they may be able to impair
= it to their pupils. ge.l w.