The Saint Louis directory for the years 1854-5 :

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.