The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1920-04-17

u win So my 4ndrataf in tne few
nIrtlr4 anotod me - NIta q rev fectr
~ rffhIa 10 nusIrt4s rdutAuun y
the NI41rt ~ some ~ tft 4apj4t1f
ftntiuced y such a tfaiuinr.
ArtnaeoiuElNlE SEEM % agree that
ntokktcHinn and siennnrapht erlkin-
nIrd a14nI Ifr same ftme-ntArty tive
fNnnNaHa taAIT before chrlat. When
It0pIe began 20 live ia communities
aur ~ development 81 industries n
rss ,s : 81 a~sesssis.
lnc nfat Bookkeeping records 81
which history tells arr lhoNe relating
- public record and were re4oruet on
ulinIH o. clay. some VI these re-
tttts are VEN .Fi preserved ~ ne
Hh.ch We have ahy authenuc records
fuat drNfAoptd COMMERCIALLY
4are lInngioH. Assgria and
frfut 1the records discovered dur
ing the past Few yrara ~ Babylon dis
1tt thar the nrm ~ Eaibi carried On
tNnaL Tits vas a hnnkinE Grm n
lhrlf transact ~ seemed 20 be varied
and we'll attended. ~ carefully pian.
ofIrr az least fohf thousand Scarn
oIt has ootn found where numerous
t4hlttn with RECORDS Of loans deaus
~n.uflnArcs. leases. etc. aefe nlcd care
Ialis away ia sealed iafss the nrat
ming system 81 watch We have ans
ffcofd
she Remnne are said 20 have had
. 15alfm Of accounting. mere ncirn-
lintaIlt developed nan ang previous
Fs0plt. 4nh were established.
tHetlt we're uatd ~ Inc wealthy Dud-
gets ~csr naer up Tor h needs Of
MS AlHfe nnu for eas purposes
b~aoAkeeping eeec.oped with mod
efh tomlIr141' Which Had 10 begin
nine ~ aHe around Venice. Rocks ma,
b. found In Venice which vere Kept
81 ctItain merchants. known a. Lor-
4f4U and brofnera, from lfo6 TO about
1870 TbeFe rrcofds are said TO ~
~tnRrkAhic for their n%eainesr and
ktepinN. bus these books 40 o snow
thai alltuunc. principles were foliowfd.
in t~ninntin0 ana cIcairG YET this pf.tc-
tlce war rot unknown.
81 mIfhf d Raid thai our history Of
double entrf h~ookkeepine begins soon
amer the appearance - the printing
pftia. In Venice. ia 1894. appeared
me FIRST treatise On double entity book
kFef3nN. This aid not appear as a
sole Treatise on the subject, but merely
fer ehap{ers IN a book called
omelfy and Proportion. The author.
jtArtou. nae Q nc7et Professor and
fhoiuf 81 ha time. Several columns
Ntfe IN the books Of hose 10 show
ne diferent Kinds Of money IN zoe.
The first publication in English On
kookhrepins Nag translation o.
itds b. iiu0h c.dcastle. Others APP
peered. hut there mas little prokreNs
~ development o. books used until
the year l1ta. uhen Benjamin Booth
efote Complete system Of Book
keeping b. Improved Mode OF Double
Entry, Soon after this excellent
realise on double sentry by Booth
- A-...A m.-.-. = go -
Edward Thomas Jones' an. account
ant. u q interesting 70 note that be
- h first author 70 HuExeHt actual
business practice 10 be taught pupiiH
by advancing HEM capital and then.
have thrln buF articles from their
teacher. paYinE for The same not only
~ msh: bat With neiea ana drafts.
The nffg Ameriean textbook on
.~epessspins yghls.hsa in i!ss
first 20 rtcnmmfne special columns
Tor the cash book.
The card ledger has become very
popular IN some lines VI business, apd
especially banki1e. Mr.. - A lanea-
irqth. q hanher N San Francisco. In
tr6duced The use q cards for lcdaera
IN t91s. ard since that time have
gained much favor
The latter paff 81 the lsfh century
meree and with ia corresponding
development o. bookkeeping. al once
caused 4 serious attempt on he part
Of many Inventors 10 develop ma
chimes that would assist In carrying
the burden Of accounting computa-
lions The fingers for reckoning was
taught ~ early - $40 y C.. and
some Of the more educated were III
10 express iaTEer amounts whereby
the Toe were Used. The Chinese
nave for centuries uaed q very rapid
and accurate adder consisting OF
heads strung on t~o lines Of wires.
The nrst serious attempt 10 pro-
duce q calculating machine was BY
charien HabhnHe, about 1928 h
Cambridge professor Of mathematics
spent an 81 his wi money and thou
sands Of pounds grantcd By the Brit
ish government without results.