Preface vii 



When the pupils have written in their Blotters 

 the accounts as above, the teacher should give 

 details of the transaction: "four tons of clover 

 hay at seven dollars per ton." In like manner 

 proceed with all other accounts in the Blotter. 



The Inventories may also be modified, in order 

 to prevent the pupils from making a mere copy 

 of the printed pages. If time permits, it is 

 always best to have each item read and dis- 

 cussed before it is recorded. After the Inven- 

 tories, Work Reports and Blotter are completed, 

 the pupils should be given one or two weeks 

 in which to post the items to the Ledger, dis- 

 tribute and enter Tool Account, page 51, make out 

 Trial Balance, page 71, enter the Inventories at 

 the end of the year, page 72, and make a state- 

 ment of Gain and Loss by both methods, pages 



73 and 76. 



I. P. ROBERTS. 



Cornell University, Ithaca, N. Y. 

 February 28, 1903 



