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Importance Of Book-Keeping, Levi S. Fulton, George W. Eastman

Accounting Historians Notebook

The introduction of A Practical System of Book-Keeping, Sixth Edition, Revised, by Levi S. Fulton and Geo. W. Eastman in 1852 provides comments that may be of some general interest to accounting historians. Obviously the authors' comments on pages 5-6 are intended, at least partially, to promote the book. However, one should note the definition of book-keeping, comments on the importance of records to people in various lines of work and particularly to the merchant, recommendations that book-keeping be more extensively taught at various levels of schools, identification of the value of book-keeping to "female education" and its importance along …