The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1882-11-05
BOOKKEEPING.
A Progressive Science Mr.. Dow
as an Instructor.

Dwight s. Dow. the noted instructor
in the science of accounts, will close
his school for new students to the final
course In bookkeeping at the City Hal,
on Monday evening. The afternoon
class will begin at o'clock p. m e, which
also will be organized, and after that
date no person can enter it.
There is no question that Mr.. Dow, so
far as the science of accounts is con-
cerned, stands alone, not only as an in
structor, but as an author. He is the
only man who has ever given satisfactory
The science itself is not new; but the
manner in which DwightS Dow handles
or snalizes it, is but new and perfect.
His method is original, his style simple,
clear and forcible. The results have
been SO surprising as to justify him guar
anteeing that any man who can multi
ply, add and substrRct; can not only
earn to keep books after having this
course, but. can give reason for every
thing he does In connection with his Rc-
counts. A declaration one dare not
make regarding many young men educa-
ted in .mock business colleges, and who
have charge of important sets Of books
The method has revoiutionlzed the sys-
TEN pursued la counting rooms, and his
classes have been crowded 10 their utmost
not only in Salt Lake but in sll the larg
est cities in the United States where his
reputation as an instructor is as enviable
as his present stay has made il here. His
return now to the islds of his former
labors is proving of incslulsble sdvan
tsge to the youths who have. since he
was among them, reached an age suit.
able for practical training in the methods,
duties and responsibilities OF business
life. But he proposes, and is certainly
able to accomplish, very much more.
The active and inventive genius of pro
gress that has always animated him, that
inspired his great impro YemenEs
upontLe old-fashioned methods oil
teaching bookkeeping and that
had so much to do with the phe'
nou,ansl success that has attended
his twenty years of practical experience
as tutor Of this especial branch o.
knowledge, has not been at rest. Ii
going out to complete the practical edu'
cation of new generation OF bushes!
men, be offers such Improvements IN the
application of the science of book-keep
ing as will place his system O.
| to-day as far ahead of that which ht
formerly taught, as that was in advance
of the irrational, technical, imprsclics
and valueless tuition of the so-callec
"business colleges"
Wherever Mr. Dow has formed hi
classes hitherto, he has been remarkably
successful in i'm bueing whole c0mmunl-
ties with his own enthusiasm and il
practically revSlutioniziDg the public
understanding upon the subject Of bual
ness education. By bis rare gifts o
analytical thought and lucid iorcefu
demonstration, he has established to th'
minds of his pupils, as no other teache
ever has done. The simplicity and logi
cal accuracy of the basic principles Of tn
science of bookkeeping. Those, q
taught by him, cannot be improved
upon, for they are perfect. and no ont
who has ever had them elucidsted b.
him, can ever have found himself a
fault in any application of them. unde
any circumstances of business require
ments. But, though the science itse
may not be susceptible of improvement
Mr.. Dow has very clearly demonstrate'
that the methods of its application al
open to advantageous change, and it
with q view to the diffusion of this benz
fetal knowledge that he sgRin offers b
services to the public.
The bookkeeping taught by th
mock business colleges" is the
inculcated in text books thirty years ole
practically absolete now and unsuited
The requirements Of the counting room c
to-day, and its intricate, cumbrous an
laborious system is rendered still mol
valuless by the tricky and superfcis
plan of college" tuition, which is in
vented and practiced solely for the prof
Of these pseudo colleges, without refer
ence to the interests of their pupils. A
this is revolutionized by Mr.. Do%'
method of teaching. Instead of begui
ing his classes with q confusing and 8
most interminable tumble tc technical
tiles and forms-for the existence of WhiC
the colleges hsbitually offer no bette
reason than that they have always ez
4 isted-he takes pains to make the enti'
L subject clear, logical and easily comprt
hensihle, primarily impsrting q thoroug
7 understanding of the purposes in view
l every operation and detail of book-keeI
ing and then demonstrating by what a.
\ cepted forms those purposes are be-
= served. In that way the pupil is so firml
grounded in the science that he ca
neither err nor forget and Thstev'
notifications or novel adaptations Of Il
= practices of book keeping may be r.
/ OUR ed Of him in any OF the thoUsan
phases of commercial life, he fuds then
easy, because he has a perfect con
prehensiOn of the immutable principle
upon which they must be based. z
the same time, with this comprehenSlV
and familiar knowledge he 10 capable
utilizing readily any improvements
the methods of his work which may econ
mise time and labor, simplify the pre-
sentation Of the results of his work, I
afford additional safeguards agsinRt err
and frsud-such improvements, in shoT
as Mr.. Dow is offering in the new cour
OF instruction whiche is just bt
ginning. It may therefore b
confidently expected that in each con
munity where he organizes classes, u
readiest persons to enroll themselv
among his pupils will be those who hay
l already enjoyed the advantage ofa bus
4 ness training by him, and who, CO.'S
4 quently, most highly and intelligent
appreciate the probable value OF any ne
suggestions he may have to present.
Among the new features OF his fntui
courses Of instruction will be book-keeE
ing without journal, wondrously i
gen:ous system for expediting large bus
ness, saving expense and reducing to
minimum, by It's sinplifcation OF the 8
toonnks aDd Ehcir yarpcantati0n tho moss