The Saint Louis directory for the years 1854-5 :
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-
ment.

“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-
countant.”

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.