ABSTRACT
The bookkeepers who are working on the credit ledgers are placed within easy reach of the opening in the office railing, so that they can readily wait upon such persons as approach them in settling accounts. Accountants and book-keepers will not be in it until the world is full of publications issued by the most learned in the profession, giving away all the tricks of the trade in columnar journals, horizontal ledgers and safety cash books, and showing everybody how to be his own bookkeeper. If a firm keeps sundry accounts with the bank its drafts may properly bear the designation to which account they are to be applied. Every young man who expects to earn his living as an accountant should be able to handle accurately, rapidly and intelligently the various classes of problems which are likely to arise in every day business life.
