The Saint Louis directory for the years 1854-5 :
56 Circular of Jones’ Commercial College.
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the actual performance of their duties—if they teach
young gentlemen, of good burines habits, to perform
their duties just as they have been taught, and use the
eiaot forms and auxiliaries approved and adopted by
our leading mercantile houses—e;uiy any intelligent
business man question their ability to produce just as
thorough practical accountants as those raised in the
counting-house? Equally obvious wi.l it appear to
every unprejudiced, ob-eving business mm, that if a
gantleman, of good businees habits, ba required to take
a, Bl rtter, containing every variety of entry that can
possibly occur in the ’’counting-house,” and put it
through Cm its proper shape) the Cash Book, Journal
ind Ledger, and give all the reasons involved in the
opening, journalizing, pa-tiug, taking off the monthly
rrials. and finally in the clewing of the Books, hi must
be competent to propeily open, successfully conduct, and
aorrectly close any set of Books, under all and every cir-

In this particular the operations of Jones’ Commercial
Oolle^e are peculiar; instead of placing in the hands of
hhe pupil a treatise (such as Bennett’s or Colt’s Bjok-
Keeping) containing lectures, rules, Ac., to memorize or
to copy, a practical book keeper demonstrates the legi-
timate design of Debit and Credit, and then brings those
principles to bear upon actual business transactions, such
.is occur in every counting-house. The student being
first taught the true nature of the relation that exists
oetwce.i the Merchant, the Saliaman and the Book-kcp-
ar, copies his Biottor, journalizes, poets, takes his month-
ly Trial Balances, &c., and proceeds in the practical dis-
obarge of his duties as though hs were conducting a set
of Books in an extensive establishment.

The practicability of this course, its superiority over
all others, and its perfect adaptation to the making of
thorough Accountants, have been fuily tested in this com-
munity during the last thirteen years. Hundreds of
young gentlemen out of empljyment, mechanics unable
to follow their pursuits, Sa.esmen, Second Clerks, Ac,
have been qualified, for the Counting-house and Steatn-
b jat C erkship, and placed in situations worth $600,
$800, $900, $1200 and $1500 per annum—to whom per-
sonal reference will be given by calling upon the Prin-
cipal, at the Book-Keeping department; but for the con-
venient of thoie who may desire a more comple e and
extensive outline of the plan of instruction, or a personal
interview with those who can speak from personal expe-
rience, he begs leave to refer to the Report of tho fol-
lowing Practical Accountants.

Report of Practical Accountants.

The undersigned, pupils of Jonathan Jones, believ-
ing a more general knowledge of his peculiar mode of
imparting instruction would be of public utility, and en-
able every young man, of good business habits, to realize
i hj importance of taking a thorough course of Double-
Entry Bcok-Keeping in this College, before entering up-
on a business career, take this method of informing tho^o
who may not be acquainted with the deugn of this In-
stitution, and wish to acquire a practical knowledge of
accounts, tnat the plan of instruction adopted differs es-
sentiaily from that ordinarily used in schools and col-
lege-?. Instead of memorizing a set of arbitrary rule*,
and studying long dissertations upon the theory of Book-
K.eping, the young gentkman is at once introduced to
tho practical discbarge of an accountant’s duties, by
transcribing his Day Book, journalizing, posting, taking
his monthly trials, &c. Thus ho proceeds as though he
were in charge of aset of Books in an extensive establish-

“Year after year (in epitomized forms) he continues
the opening, conducting and dosing of Books under all
the variety of circumstances that can possibly occur; he
beholds himself a merchant, with limited resources; he
enters into numerous speculations, but, finally, encoun-
ters extensive losses and is foreclosed with heavy insol-
vency—he then becomes associated with a capitalist in
busine;.?, and resumes his accustomed duties as an ac-

In conclusion permit us to state, that a great number
of Mr. Jones’ pupils are in charge of Books in responsi-
ble stations, as practical accountants, in this city with
whom-many of us are personally acquainted : from the
manner in which they discharge their duties as practical
and accomplished Book-keepers, and from what we know
ourselves, we do most unequivocally declare it as our opi-
nion, that as thorough and perfect a knowledge of the
accountant’s duties can be obtained in this School, as it
is possible to receive in any counting-house in any num-
ber of years—the operations being the same to all in-
tents and purposes. For further particulars, apply to us,
in person.

HenrySenter, , Book-keeper for Sentcr & Cavender .
Henry V. P.Block, , " for Robert A.Harnes, .
W. E.Sell, , " for Yeatmen,Pittman & , .
Jno.Baker, , " for Baker & Co .
Jno. H.Simpson, , " for A.Hood, .
JohnSharp, , " for Woods, Christy & Co .
Wm.Wiswell, , " for G. F.Filley, .
Thos. P.Saunders, , " for E. A. & S. R. Filley .
WashingtonTodd, , " for G. & C. Todd .
Wm. H.Stone, , " for Gaty, McCune & Co .
Charles L.Palmer, , " for Palmer & Whitakor .
Rob’t D.Patterson, , " for H. ILoving, .
JamesPugsley, , " for D. M.Hitonoock, .
L. L. L.Allen, " for Vandeventer & Co .
B.Owen, , " for L. A.Benoist, .
GeorgePlatt, , " for Francis, Walton k War-
ren .
JamesRielly, , " for Lucas, Turner & Co. , San
Francisco, California.
Wm.Gerrish, , " for Hanenkamp & Co .
R. M.Hubbard, , " for E. W. Clark & Bros .
Cyrus O.Hoyt, , " for Chouteau & Valle .
E. S.Griffiths, , " for CharlesDerby, .
Chas. O.Harris, , " for R. M. Funkhouser & Co .
JosephThornton, , " for Boatmen’s Saving Bank .
Thos.Ritheson, , " for Collier Lead Co ,
A. J.Noble, , " for Chas. T. Wilgus & Co .
Wm. A.Robinson, , " for Chas. T. Wilgus & Co .
Thos.Wood, , " for S. B.Wiggins, .
Wm. B.Betts, , " for Betts, Conway & Co .
Geo. W.Parker, , " for Switzer, Platt & Co .
J. M.Hanson, , " for R. P. Hall & Co .

And one hundred and seventy more in this City in
charge of Books to whom personal reference will be given.


A full course of Double-Enlry Book-Keeping—
embracing Mercantile, Manufacturing, and
Steamboat Book-Keeping; Individual, Com-
pany, and Compound Company; with Forms
adapted to the Wholesale, Retail, Banking and
Commission Businesses, etc., etc.; together with
accounts Current, Accountsales, and a complete system of Commercial Correspondence.....$30.00 Gas-Tax, assessed on Night Pupils for each session 1.00

Tuition Fees payable in advance,.The importance of
this rule will appear evident to all. The tuition fees,
not being far time, but for thoroughly qualifying the
gentleman in that course for which he may be registered
—tin- pupil having the privilege of completing at op-
tion, and of reviewing the same during Hfc free of addi-
tional charge—render it imperious that this rule should
be invariably complied with.

The competency of each pupil to discharge tho duties
of an accountant, in charge of the most complicated
books, or to sustain an examination before a commit tee
of accoutants, of his (the pupil’s) own choosing, in every
case, will be guaranteed.

Steamboat book-keeping.

From the simplicity of tho practical forms now in use
for Cash Book, Freight Book, Passage Book, &c.—the
limited variety of transactions and uniform manner of
adjusting cacti respective Trip’s work, in the ordinary
routine, consequent upon doing a cash business exclusive-
ly—many have been led to suppose Steamboat Book-