^ ^%. ^%. IMAGE EVALUATION TEST TARGET (MT-3) 1.0 I.I I^|2j8 |2.5 ■tt U£ |2.2 WUU |125 lu ||l.6 ^ 6" — ► Photographic Sciences Corporation 23 WEST MAIN STREET WEBSTER, N.Y. 14580 (716) 872-4503 CIHM/ICMH Microfiche Series. CIHIVI/ICMH Collection de microfiches. Canadian Institute for Historical Microreproductions / Institut Canadian de microreproductions historiques Tachnical and Bibliographic Notas/Notas tachniquaa at bibliographiquaa Tna Instituta has anamptad to obtain tha baat originai copy avaiiabia for filming. Faaturas of this copy which may ba bibliographically uniqua, which may altar any of tha imagas in tha raproduction. or which may significantly changa tha usual mathod of filming, ara chackad balow. □ Coiourad covars/ Couvartura da coulaur n~~l Covars damagad/ D D n D D Couvartura andommag^a Covars rastorad and/or laminatad/ Couvartura rastaurAa at/ou pallicuite □ Covar titia miasing/ La titra da couvartura manqua r~n Coiourad mapa/ Cartas gtegraphiquas an coulaur Coiourad ink (i.a. othar than blua or black)/ Encra da coulaur (i.a. autra qua blaua ou noira) □ Coiourad piatas and/or illustrations/ Planchas at/ou illustrations an coulaur Bound with othar matarial/ Ralii avac d'autras documants -AT^: Tight binding may ccusa shadows or distortion along intarior margin/ La re liura sarrie paut causar da I'ombra ou da la distoraion la long da la marga intAriaura Blank laavas added during restoration may appear within the text. Whenever possible, thesa have been omitted from filming/ II sa paut qua ca^ainas pages blanches ajouttes lors d'une restauration apparaissant dans la taxta, mais. lorsque cala Atait possibia, cas pagas n'ont pas AtA filmAas. Additional comments:/ Commentaires supplAmentaires: L'Institut a microfilm* la meilleur exemplaire qu'il lui a M possible de se procurer. Les details da cat exemplaire qui sont peut-Atre uniquss du point de vue bibliographique. qui peuvent modifier une image reproduite, ou qui peuvent exiger une modification dans la mAthoda normala de filmaga sont indiquis ci-dessous. I I Coloured pages/ D This item is filmed at the reduction ratio checked below/ Ce document est film* au taux de rMuction indiqui ci-dessous. Pagas da coulaur Pagas damagad/ Pagas andommagAas Pagas restored and/oi Pagas rastaurtes at/ou paliicui^as Pagas discoloured, stained or foxei Pages dAcolortes, tachetAes ou piquies Pagas detached/ Pagas d^tac hies Showthrough/ Transparence Quality of prir Quality inigala de I'impression Includes supplamentary materii Comprend du material suppi^mentaira Only edition avaiiabia/ Saula Mition disponible Fyl Pagas damagad/ I — I Pagas restored and/or laminated/ -^' FTI Pagas discoloured, stained or foxed/ I I Pagas detached/ rri Showthrough/ I I Quality of print varies/ r~1 Includes supplamentary material/ nn Only edition avaiiabia/ Pagas wholly or partially obscured by errata slips, tissues, etc.. have been refilmed to ensure the best possible image/ Les pages totalement ou partiallement obscurcies par un feuillet d'errata, une pelure, etc., ont M filmies A nouveau de fapon A obtanir la meilleure image possible. :'«: 10X 14X 18X 22X 2SX aox y 12X ' 16X 20X 24X 28X 32X Th« copy fllmvd h«r« hat b««n rtproduead thanks to th« ganaroaity of: Nmv Brunvwick MuMum Saint John L'axamplaira fllm4 fut raproduit grica i la g4nAroait* da: Naw Brunswick MuNum Saint Jolin Tha Imagaa appaaring hara ara tha baat quality poaaibia oonaidaring tha condition and lagibility of tha original copy and in kaaping with tha filming contract apacificationa. Laa imagaa suivantaa ont 4t* raproduitaa avac la plua grand soin. compta tanu da la condition at da la nattatA da l'axamplaira film*, at an conf ormiti avac laa conditiona du contrat da flimaga. Original eopiaa In printad papar covara •/• fllmad baginning with tha front covar and anding on tha last paga with a printad or liluatratad impraa- sion, or tha back covar whan appropriata. All othar original coplaa ara fllmad baginning on tha first paga with a printad or liluatratad Impraa- sion, and anding on tha laat paga with a printad or liluatratad Impraaaion. Laa axamplairaa orlginaux dont la couvartura an papiar aat ImprimAa sont filmAs an commandant par la pramlar plat at an tarminant soit par la darnlAra paga qui comporta una amprainta d'impraaaion ou d'iiluatration, soit par ia aacond plat, salon la eaa. Tous laa'autraa axamplairaa orlginaux sont fllmAs an commandant par la pramlAra paga qui comporta una amprainta d'impraaaion ou d'illustration at an tarminant par la damMra paga qui comporta una talla amprainta. Tha laat racordad frama on aach microflcha shall contain tha symbol — ^^ (moaning "CON- TINUED"), or tha symbol ▼ (moaning "END"), whichavar applias. Un daa symbolaa auivants apparattra sur ia damlAra imaga da chaqua microflcha, salon la caa: la symboia — »- signlfia "A SUIVRE", la symbols ▼ signlfia "FIN". Maps, plataa, charts, ate., may ba fllmad at diffarent raduction ratioa. Thoaa too larga to ba antiraly included in ona axpoaura ara fllmad baginning in tha uppar laft hand comar, laft to right and top to bottom, aa many framaa aa raquirad. Tha following diagrama lliustrata tha mathod: l.aa cartaa, pianchaa, tablaaux, ate, pauvant ttra- filmte i daa taux da rMuctlon diffirants. Loraqua la document ast trop grand pour Atra raproduit an un saui ciichA, 11 aat film* i partir da i'angia sup4rlaur gaucha, da gaucha i droita, at da haut an baa, an pranant la nombra d'imagas n^cassaira. Las dlagramm^' suivants liiuatrant la mAthoda. 1 2 3 1 2 3 4 5 6 C.'ifi- V 1 '-y .** ^^p h -I ' W^ kPSL^RE ^f 4' ^lyi, TO MEET THE mi % ■ ip*(;»^o '):?&. this system the principle of the Double Entry is sustained only so far as is re- ite to give a correct Stock Account, so vastly important to every man in business; tWeibrms are similar to the common Single Entry, there being only three books \ use4 — Cash Book, Day Book and Ledger ; nor is it necessary to purchase new books N.^ N I J \ der to adopt this system, which enables a Merchant, Mechanic, or Manufactuiv ascertain the state of his Stock Account, his Nett Profits, &;C., as correctly aa uld by an entire Double Entry System. It has been introduced extensively ii|^ oioj^cticut, Massachusetts, New Hampshire and Maine. The author refers w^|~ pejrmt confidence to the large number of persons, in every description of busi] \^^^|ikave adopted this work, and recommended it in the most unequivocal ternii^- Goods^ Fancy Goods, Hardware, Earthernware, Corn, Flour, Props^'* ^^ r DeaJ^K Grocers aM Ship Chandlers, Clothiers and MercMinl Tailors, rs. Boot and Shoe Makers, Cabinet Makers and Upholster^^: j^rugg^ts and caries, Auctioneers, Watch Makers and Jewelers, Cjarj^^ge Makers and ^rights. Steam Engine Makers, Machinists and StoNWr* Pounders, Black, Mf^, Copper Smiths, Book and Job Printers, BooysiiAders, i^oksellers and 4ir|| Hat $nd-Cil]l Manufacturers, Saddlers, Sa^Jiilw-tfee and Htirness Mak- ^% ftud Trun^ leakers. Sash, Blind and ^ooden Ware Manufacturers, d House Carpenter^, House and Sign-Taint'ers, Carvers and Gilders, Chftir Blidl^filii^ Turnepst MlU'blgi and Ston«^€kitters, Piano Forte, Musicial and Umbrella and Brush Makers, Paper and Paper Hangmg manufacturersTW^p" and Candl^ makers, Coopers, Hotel and Livery Stable keepers, &c., &c. Indeedlliere is scarcely a branch of business that has not been glad to adopt it. «,, . 1 . i„„i_ .!__. -..:*! j^i ^^4. u — L_ X — ^x ._ -fown oer- ArchI •9i' t-.t-.L* '' '' '^■* • •■^%., »TI1fntf-J»iLiii kliJiill I.M ^r\. %T£w\T omn_vk Iq thnt ivith a. rmTi ra Ben ««i JVifrnv rrs jRiTTLi n « (isi4ji*>iiiiJi • ci- ' V*"** ■_:<»■ J I \ - >>' Vi 2 — Its extreme simplicity, rendering it easily adopted. 3 — Its great saving of time and labor, ^ven over the majority of cases of Single Entry. , > v^^v-^^ ■^/\*'> ,.%.,.;:.. ..«j^p -*jU i-^ • ...[=' ■.-^-. • ;r p,: .r^, .*-!?> ^..<. r»rr A- '-m^ , j^ 4— Its cheapness, not requiring a new aet^of books, — the only expense ^being the model work, with Instructions.^-^^y;?,.^^. ,„,,,,, ^. ^j , ,,. ;?| .,?. ^^v ^^^ , jP' \ Mr. Hoyt's Room is in tk>-^ From the Bridgeport Republican Standard. ) account of its simplicity and its great savin]; of labor. r.t»v-;i *■<»■;►*« The principle thor-r ^ Double Entry is sustained in it without the necessity of keeping a ^ * J 1 . ' •■* u u-u'* J ... ..o—„»«„i c^^^Vown*!' •n** the system isso far relieved of the intrica'cies which are accountant and elegant writer has exhibited to usseveralspec-^^^^^^^^^^^^j^^^ ^j^^B^^ keeping, that i. of his Book Keeprng, which he has offered for safe. ^^^^ •„ ^,jj ^^„ ^^^^j, i^„„ j *- ^ ^ r, H.'s system ofSingle Lntry Book Keeping combines advanta- |„^ A . „.,kA^ «5»k «„/««„ i,n«ir= -«,i .- "Book Keeping.— Mr. Hoyt, well known to our citizens as ai ough 1 ftnent Mr, H.'s system of Single Kntry Book Keeping c"™"'"^' .•^"'•iMr. ft.'s method with our'own books, and recommenrot'herV to'"Jo ges for the retailer and mechanic not met with in any other system.Jy^g^j^^ „ » an intelligent child tour- have determined to adopt A correct Stock, Cash, Bank and Expense account are kept, and the exact prdita vcysjl^x f{9m the business ilcertaiived, which cannot be the case when bboks ate kept in the oQ way. \ i>lr. H. bai,^y a fety simple plan, succeeded in doing awAV with the use of the journal, and yet retained all the practical good which arises from the use of one.— As one of dur intelligent merchants remarked, 'the gretit merits of tljis work is its simplicity and ready adaptation to every business.'" (^^\ "yf, n From the Hudson Republican Whig. Ci IfiHi J "Let all oar young men get a knowledge of one of Mr. Hoyt's sysp; temaof Bonk Keeping, (tor.he has several). Mr. H. is a practical man,' with over ten years experience. A few day^, nay, even hours,under; such a clear headed man is worth weeks under mere theorists. Hit new systeni for the Retailers and Mechanics meets the approbjatioirt)! all who have had the good sense to adopt it." * '-^ i^4i^«„r ■ ' From the Providence (R. I.) Daily Journal. t _ hour to each — the pupils retaining the model s(t for a reference. The "1 have examined Mr. Hoyt's new system of Book Keeping, andad,jr-eat value of this work is the facUity'it affords in keeping a correct mire the simplicity of the plan, »pd the mercantile neatness of. ^e^tock Account, without in any way increasinglhe quantum of writinr work. Mr. H. is a thorough utilitarian in his views and practice, and Lgually required in the common Single Entry! The details of the work m From the Cashier of the Farmer's Bank, Hudson. N*' from his long experience in business, and thorough acquaintance with; Book Keeping and merchant's accounts, in their every departm<|Bt, he it eminently qualified for his professional duties. 1 cordially rec ommend the work." Uijrffe From the Norwich Courier, Connecticut "Unasked advice, we are aware, is not always the most acceptable; •till we venture so far as to counsel all who feel, or ought to feel, an in terest in Book Keeping, to call upon Mr. H. If his system really possesses the advantages claimed, (and that it does we see no reason to doubt), then it is certainly well worth the while not only of ourynuig merchants, clerks, mechanics and apprentices, but of business men ol all ages and classes to attend to it." From the Norwich Aurora. "Mr. H's system of Book Keeping commends itself to the publj^ou combine many little points essential to a neat and correct acconatant." 'ook-keei :"« From the Portland Daily Arerus, Dec, 11, ^ We, the undersigned, profess to be acquainted wiw by Double and Single Entry, and we have purchased of Mr. S. Hovt his model of Book-keeping, with his instructions on the subject. We freely recommend the same for the various kinds of business for which he says it is adapted, as it provides for 9, Stock Account without the necessity of an extra book for journalizing. Much of the difficulties which frequently occur in business, would be prevented, if leaders and Mechanics would keep a Stock Account, as well as an account of what is owed to them. Mr. Hoyt'ssystem is easily acquired, and ree- ommends itself by its practical nature. bLIVER GERRI8H, Pres. Mec. Asi. ROBINSON & LOWELL, Dry Goods Dealers D. & A. L. FOX. Grocers. ■H^ ■^. '■* %- BroacJsidcs 6 f *^_^ ft. jl>>, k < it- .Jj ■■-.r [plSiM . ii ^a a OUXTI f ^ pary f , Tjff . Mg^** ■WW ^l-^r' fH" "f*""''- "■' Jp ■'i:' ^^J' lii' ' M '»»' 'i Hi-: at ' ■ ,. , r « ' • V- o.:;'ii. ij^ I i ■'*-«. r ■ 'iU 'J^tj-^^ :>iil J.'. «'-..■•* "si i::.,iv i.nv'i M^h'c^J n'.iJi.:. f.. ■••k'j $••'•.' ■«•' •■'5 ^'" ■ »5^ ■ .'ir \. .u.(;-a ^-; ( f MR. HOYT respectfully annotinces that he has opened a preparatory Counting- room for the purpose of qualifying young persons for situations in Counting Houses* ^ iU pOiey will be taught a bold ^, . , „ > » m -. — ■ , i;»! ? . i ; BUSINESS HAND W1UTINC, KIERGHANTS ACCOUNTS, «"^ Jwil" b!;r . « inchiding Commercial Arithmetic ...ril^ ^j l| iyyisti ! or short methods of calculation used by skilfiil m^h^ts,' „..lLi!, Averages, Exchanges ForeipTand Bomestic, Insurance and The D UDJl wil Tm-.-.^ UJ z. "p ^'% r or short methods of caloTulation used by skilftil merchants^ Averages, Exchanges TomffwA Domestic, Insurance and The pupil will, under the constant supervision of the teacher, open, londuct, balance and close an entire Set of Books by Double Entry, which, [f they be neatly ktspt, will prove the best recommendation that he can pre- sent to any employer. The course will be very thorough, exhibiting the transactions of a large .j ^'■■.xnt-(ia..m viiUiA a- .uwoa^iA sboM '^^-> ; IMPORTING, SHIPPING AND COMMISSION BUSINESS, FOREIGN tt''A ti^' u< AND DOMESTIC, ; snnJi i.i fi I. I rd hi k And as far as is practicable, all the minutia of a COUNTING-ROOM; the object steadily kept in view, being to familiarize the pupil to his future duties, and enable him to fill a situation with credit. ;i fv Each pupil will (if he deserves it) bejentitled to a certificate of his quali- fications. ^ "•' -"■ '-. ■ ^-'^ 'i .-' /t ..- Mr. H. has a great many of his pupils dispersed throughout the Union, especially in Rhode Island, Boston, New York, New Orleans, and the manufacturing districts of TSew 'EvGLAT^D, . , , , ' Mr. H. has been for.ten years engaged in some of the most extenuv€^JS!er^ eign op d l i O g m egtic Commercial Houte? in Canada-^for nearly twelve years ^ teacher in this country, during which period he has been in the habit of I opening, balancing, and closing books, ^adjusting accounts, and without ex- * aggeration, has inspected probably more than 5()(> different sets of Books, of every description of business — he has consequently obtained a professional experience that rarely falls to the lot of an individual. Gentlemen desirous of studying with jMEr. H. are requested to apply im-| mediately. \ . •■u^.i^r -i^-^ ^ .;r'-.- * -- -:. -^.v. .-''.■■.- •■■ Classes ready formed will be treated iirith on liberal terms. Book-keeping, or any of the above brfinches, taught separately. y :A ^■♦•AKt;*- ^rccA-^'UQ ^ ^M^ '"^ ^