The St. Louis directory for 1848 /
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Jonathan Jones’
Commercial School ,
Corner of Fourth and Chesnut Streets,
St. Louis, Mo.

The undersigned, pupils of Jonathan Jones, believing a more
general knowledge of his peculiar mode of instruction would
be of public utility, and enable every young man of good bus
siness habits to realize the importance of taking a thorough
course of Double-Entry Book-Keeping in this Academy, before
entering upon a business career, take this method of informing
those who may not be acquainted with the design of this school,
and wish to acquire a practical knowledge of accounts, that
the plan of instruction adopted, differs materially from that or-
dinarily used in schools and colleges. Instead of memorizing
a set of arbitrary rules and studying long dissertations upon the
theory, of Book-Keeping, the young gentleman is at once intro-
duced to the practical discharge of the accountant’s duties, by
transcribing his day book, journalizing, posting, taking his
monthly trials, &c. Thus he proceeds, as though he were in
charge of a set of books in an extensive establishment.

“Year after year, (in epitomized forms,) he continues the opening, conducting
and closing of Books, under every variety of circumstance that can possibly
occur; he beholds himself a merchant with limited resources, though driving a
successful trade; laying his plans deep, he enters into numerous speculations,
but finally encounters extensive losses and is foreclosed with heavy insolvency;
he then becomes associated with a capitalist in business, and resumes his accus-
tomed duties as an accountant.”

In conclusion, permit us to state that a great number of Mr.
Jones’ pupils is in charge of books, in responsible stations, as
practical accountants in this city, with whom many of us are
personally acquaintod. From the manner in which they dis-
charge their duties as practical and accomplished Book-Keepers
and from what we know ourselves, we do most unequivocally
declare it as our opinion, that as thorough and as perfect a
knowledge of the accountant’s duties can be obtained in this
srhool, as it is possible to receive in any counting-house in any
number of years, the operations being the same to all intents
and purposes. For further particulars apply to us in person.

John H.Simpson, , book-keeper for A. Hood , 115 N. First.
WashingtonTodd, , book-keeper for G. & C. Todd , 217 N. First.
JnoSharp, , book-keeper for Woods, Christy & Co.Company , 93 N. 1st.
JamesRieley, , book-keeper for Chouteau & Valle , Front st.
HenrySenter, , book-keeper for G. H. Frothingham , Commercial.
Nathan D.Lane, , book-keeper for Helfenstein & Gore , Front
street, and others.