Dundee Advertiser.-"The manual is intended for advanced students, to whom we can confidently recommend it." Educational Review.-" An unusual feature in books on this subject is the author's extreme lucidity of style." Bookman." This will probably soon take its place as the standard text-book on the subject. The theory has never been so intelligently explained nor the practice so clearly illustrated." Banker's Magazine.—“We heartily commend Mr. Thornton's work." 8vo. Is. KEY, 2s. 6d. Advanced Examination Papers in Book-keeping Schoolmaster.-"These papers are the actual questions set to students by the Society of Arts, University of Cambridge, London Chamber of Commerce, the College of Preceptors, Institute of Bankers, and other kindred bodies. Mr. Thornton, a well-known authority on the subject, has appended useful notes and hints for the help of the examinee in his preparation for the ordeal. Teachers of book-keeping will find a valuable aid to their class-teaching in this little book." Oxford Magazine.-"This pamphlet contains papers recently set in the Oxford and Cambridge Locals and other Examinations, and useful notes are appended by the compiler, of whose Manual of Book-keeping we expressed a high opinion some time ago.' Glasgow Herald.-"A valuable aid to the higher teaching of this subject." Leeds Mercury.-" Appear to be of a very practical character, embracing almost every department. The notes will be found very helpful to the student, enabling him to overcome many difficulties." Danuscript Exercise Books [Specimens gratis to Head Masters.] BOOK-KEEPING EXERCISE BOOK No. 1. Price 9d. This book is specially prepared for working out the Exercises on Lessons I. to IX. in "First Lessons." It contains general directions, special instructions to junior pupils, and a page of examples. A feature of the new edition is that each page contains words of caution and advice for the guidance of beginners. BOOK-KEEPING EXERCISE BOOK No. 2. Price gd. This is my well-known "Skeleton Ledger." I originally prepared it for working out the Test Exercises in "First Lessons.' It is, however, equally useful for any short exercises of this kind. By its means a pupil can take an ordinary Examination paper (such as that of the College of Preceptors), open the books, enter, balance, and prove, in half an hour. Schoolmasters who cannot find time for Book-keeping should use this book. The present edition is arranged on an improved method, and contains instructions on each page. BOOK-KEEPING EXERCISE BOOK No. 3. Price Is. 6d. This book is designed to show, in a clear and unmistakable manner, How to Prove the Books. It consists of a series of Ledgers, so arranged that the whole of the work, from the first balance sheet to the last, can be seen at one view. This plan not only saves trouble in turning over, but also gives to junior pupils a clearer and more emphatic idea of the co-relation of the various accounts and balance sheets. A pupil who obtained first place in all England writes :-"It is your No. 3 Exercise Book that first enabled me to understand the subject." The book contains instructions and questions on each page. It may be used for any short exercises, such as the Test Exercises in "First Lessons BOOK-KEEPING EXERCISE BOOK No. 4. Price is. 6d. This book was specially prepared for working out Exercises on Lessons XIII. and XIV. in "First Lessons." These exercises give the transactions of a merchant for twelve months, the special feature of the exercise being that the books have to be balanced and proved every month. The book contains Journal, Cash Book, Day Book, Invoice Book and Ledger; all ruled in the ordinary pattern, and it can therefore be used for any exercises in any of my publications where the above books are required. The new edition contains hints and cautions on each page, as well as special instructions at the beginning. BOOK-KEEPING EXERCISE BOOK No. 5. Price 25. This book has been prepared for the use of those who are able to make rapid progress in the study of Book-keeping, and who find the Author's "First Lessons" sufficiently simple to be easily mastered by working only two or three Exercises on each Lesson. It is a condensa tion of Nos. 1, 2, 3 and 4. BOOK-KEEPING EXERCISE BOOK No. 6. Price 6d. This book is ruled in the ordinary journal pattern, and can be used with any of my text-books. It can easily be adapted for use as Cash book, Day book, and Invoice book; it contains rules for journalizing on sach page. EXERCISE BOOKS FOR USE WITH THE PRIMER. Price Is. This set of exercise books is specially prepared for working out the exercise in the Primer of Book-keeping. A new edition, now ready, has eight extra pages, the journal being ruled in the ordinary manner Special directions are printed on the inside of the wrapper. Thornton's A B C D Series of Book-keeping Exercise Books Price 3d. Book A.-For Ordinary Ledger work (with £ s. d.) Book D.-For Exercises in “PROVING,” through the Medium 3d. The Set, Is. London MACMILLAN AND CO., LIMITED NEW YORK: THE MACMILLAN COMPANY 1. Write clearly and carefully. 2.-Make your headings at least twice as large as the rest of your work. 3. Make each entry on one line. 4. Never let your words run into the pounds column or even touch the double red line. You may avoid this in three ways: (1) By writing smaller. (2) By contracting some words. (3) By putting the last word just above or below the line. 5.-Let your figures be very distinct, so that there can be no possible mistake about what you intend each one of them for. 6.-Set Units exactly under units. Tens exactly under tens. Hundreds exactly under hundreds. 7.-Let the tens figure of your pounds always stand in the middle of the pounds column. 8. Let the units, tens, and hundreds be quite apart from each other. Never join them. 9.-Notice well the ruling in the examples given. Let the lines that you rule be thin and perfectly straight-double lines being close together. Hold your ruler steadily, and rule very lightly and rather quickly. 10. Do not forget that the "balance" of every Dr. and Cr. account must be carried down (or away). |