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.

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