Associate of the Society of Accountants and Auditors (Incorporated 1885) (BY EXAMINATION). LECTURER ON BOOKKEEPING AND ADVANCED ACCOUNTS AT THE ST. HELENS ADAPTED FOR THE BOOKKEEPING EXAMINATIONS OF THE UNION OF LANCASHIRE AND CHESHIRE INSTITUTES, SOCIETY OF ARTS, CIVIL SERVICE, GEE & CO., PRINTERS AND PUBLISHERS, 34 MOORGATE STREET, E.C. 1898 PREFACE. A S a teacher of the important subject which is set forth in this book, I have found some difficulty in obtaining a suitable text-book in which the theory of Bookkeeping is in harmony with actual practice. In the subsequent pages I have endeavoured to supply this want, and the result of my effort must be decided by the measure of success which the students, who study its pages, may obtain. It only remains for me to add that the book has been written in accordance with the method I have adopted in teaching, a method which I am pleased to state has met with conspicuous success in both the Elementary and Advanced Bookkeeping Examinations of the Union of Lancashire and Cheshire Institutes. I shall at all times be glad to consider any suggestions that may be made to me by teachers who have adopted the book for their classes. 3 Lord Street, Liverpool, September 1898. GEO. F. CLARKE. |
