Article Title
Calkins, S.S. An Accountant's Assistant or Instruction for Commercial Students, Oberlin, Ohio, 1865
Publication Date
April 2000
Abstract
This book was intended for business students as part of a course of study. The author encourages readers to memorize and understand its contents - definitions, rules, and procedures to expedite completion of the course. The author, S. S. Calkins, is listed as the proprietor of a commercial institute in Oberlin, Ohio. The book consists of only 8 pages. Particular emphasis is placed on double-entry bookkeeping rules along with explanations to aid the students in their studies.
Recommended Citation
Bloom, Robert and Calkins, S. S.
(2000)
"Calkins, S.S. An Accountant's Assistant or Instruction for Commercial Students, Oberlin, Ohio, 1865,"
Accounting Historians Notebook: Vol. 23
:
No.
1
, Article 12.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol23/iss1/12