An Experience in Primary Bookkeeping by Jessie G. Young

Review and Herald Publishing Association · Takoma Park Station, Washington, D.C. · Nov 7, 1907

An Experience in Primary Bookkeeping

By Jessie G. Young

How simple and sensible is the instruction given us on page 238 of that wonderful book “Education.” I quote a paragraph:—

“In the study of figures the work should be made practical. Let every youth and every child be taught not merely to solve imaginary problems, but to keep an accurate account of his own income and outgoes. Let him learn the right use of money by using it. Whether supplied by their parents or by their own earnings, let boys and girls learn to select and purchase their own clothing, their books and other necessities; and by keeping account of their expenses they will learn, as they could learn in no other way, the value and the use of money. This training will help them to distinguish true economy from niggardliness on the one hand and prodigality on the other. Rightly directed, it will encourage habits of benevolence. It will aid the youth in learning to give not from the mere impulse of the moment, as their feelings are stirred, but regularly and systematically.”

“Well,” I said, “I shall try to do what that says,” for I always liked practise better than theory. But I well knew it meant extra care and work. I looked through an eight-month term, and wondered how many of my thirty-six pupils would be able to make a final balance of their accounts at the end of the term. I was more than sure that the majority would not, but started at the first of the term by having each pupil purchase a five-cent account-book, and write in it the amount of “cash on hand” the day he entered school. And in Texas that means a little purse full of money, when the cotton crop is good, for children six, eight, ten, and twelve years old earn from one to two or more dollars a day when they work from early till late. Often they would say, “But my money is in papa’s pocket.” Then I saw the parent, and explained to him about our little accounts, and asked him to let the child have the money in his hands, to count and to understand what “cash on hand” meant in his little account-book, then deposit again in papa’s pocket, the bank, to the child.

The children were permitted to bring their tuition money to the treasurer, and entered it in their accounts. Instead of writing the terms debit and credit at the top of their books, I wrote “received” and “paid out,” as that was more simple for the children. All the “incomes” and “outgoes” were written in their books at arithmetic class each day. On the first day of each month the arithmetic classes handed in their account-books and passed to the board, and on the “received” and “paid out” sides of a line wrote the figures and balanced the accounts read from each book by the teacher, the owner of the book sitting by the teacher to draw with pride the final red-ink lines which ended his monthly account.

Of course, lessons were taught concerning our accounts in the books of heaven, and how we must balance up our accounts there before probation closes.

“Balance day” was high day for the arithmetic classes, for the pupils enjoyed comparing accounts. It did not take long for some pupils to suspect that “teacher took that turn just to find out how much money we spend for candy and gum.” It gave opportunity for counsel with pupils who did not spend their money wisely. Those who balanced accounts on the last day were happy children, and said they were glad they knew how much they had cost during school.

MRS. JESSIE G. YOUNG.