George N. (George Nixon) Comer.

A simple method of keeping books by double-entry : without the formula or trouble of the journal, adapted to the most extensive wholesale, or the smallest retail business : to which is added a number of the most rapid and accurate methods of making commercial calculations online

. (page 1 of 8)
Online LibraryGeorge N. (George Nixon) ComerA simple method of keeping books by double-entry : without the formula or trouble of the journal, adapted to the most extensive wholesale, or the smallest retail business : to which is added a number of the most rapid and accurate methods of making commercial calculations → online text (page 1 of 8)
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HENRY RAND HATFIEUD

2695 LE CONTE AVENUE

BERKELEY. CALIFORNIA




ALVMNVS BOOK FVND





rt WOOD'S

OLD BOOK

515 lift

- Oalif,




NO. 139 WASHINGTON, (CORNER OF SCHOOL STREET,) BOSTON,

Offers his services for the Adjustment of Disputed and Complicated Accounts, Insolvent and other Estates.

Books Posted, Examined, Balanced, &c. Arbitrations attended. Deeds, Leases, Specifications,

Contracts, &c. accurately drawn up. Copying, and all kinds of Business Writing,

EXECUTED WITH FIDELITY AND DESPATCH.



COMER'S INITIATORY COUNTING-ROOM,

Which has been in successful operation TEW years, (upwards of two thousand students having attended
this establishment up to the present year, 1850,) is open DA.V and EVENING, for preparing students for the
practical duties of Merchants' Clerks, and the other active pursuits of life not the mei-e school-boy theories
of the Academies, but such knowledge as shall enable the graduate, at once, to undertake, with confidence,
the labors of the Counting-House.

TERMS :



A course of Instruction in MERCANTILE WRITING,
one lesson each day or evening, for one month- $5.00

A course of Instruction in COMMERCIAL ARITH-
METIC, one lesson each day or evening, for one
month $5.00



A course of Instruction in MERCANTILE WRITING
and COMMERCIAL ARITHMETIC, or either, one lesson
each day or evening for three months $10.00



A course of Instruction in MERCANTILE WRITING,
BOOK-KEEPING, MENTAL and COMMERCIAL CALCU-
LATIONS, $15.00

The duration of the course is until the student is per-
fectly capable of taking charge of any set of Books
whatever. The student, in this course, can devote the
whole of the day and evening, or any part thereof
which m a v suit his convenience. The average length,
of time, occ;T>ied by a person of ordinary capacity,
devoting the whcle day, is one month. , The expense
of the stationery for this course will not exceed $1.50.



MR. COMER respectfully announces that ha has provided a separate apartment, having a t
for Ladies, whom he proposes to instruct in as thorough and practical a knowledge of



as he has hitherto exclusively imparted to the other sex, with such favorable acceptance.
TERMS FOR LADIES:



A Course of Instruction in WRITING, one Lesson



each afternoon or evening, for one month



$4.00



A Course of Instruction in COMMERCIAL ARITHME-
HO, one Lesson each afternoon or evening, for one



month



$4.00



A Course of Instruction in WRITING and A
TIC, or either, one Lesson each alternoon or evening,



for three months,



$8.00



A Course of Instruction in WRITING, BOOK-KEEPING,
and HOUSEKEEPING ACCOUNTS, time unlimited- $10.00



EMPLOYMENT.

Having frequent applications, Mr. COMER can usually procure employment for such of his students as may
require it. Hundreds ef his former students are now filling responsible situations in the city and vicinity,
mostly procured upon his recommendation ; to whom, and to numerous Merchants, Solicitors, Insurance
and other Companies, who have employed him in his capacity of an accountant, reference is made.



1C?- There is no Class System.



N.B. Payment in all oases in advance,
the mon-ey refunded.



Each Student receives separate instruction.
Entire satisfaction guarantied, or



NEW WORK ON BOOK-KEEPING.



"A SIMPLE METHOD OF KEEPING BOOKS BY DOUBLE ENTRY,"

WITHOUT THE FORMULA OR TROUBLE OF THE JOURNAL,

Adapted to the most extensive wholesale, or the smallest retail business; to which is added a number of tk
most rapid and accurate methods of making commercial calculations.

BY GEORGE N. COMER, ACCOUNTANT, BOSTON, MASS.

FIPTH EDITION, price 62K cents, and Blank Books for this work, price 30 cents per set, (a liberal allowance
to Teachers,) for sale at Comer's Initiatory Counting Room and Nautical Institute,

No. 139 Washington Street, Boston.

Numerous testimonials of the excellence of this work have been received from Merchants, Professors, Clerks
and Teachers, who have adopted it. Upwards of five thousand copies having been sold in two years, is pre-
sumptive evidence ot its wortn.



THE FOLLOWING EXTRACTS FROM BOSTON PAPERS WILL SHOW THE ESTIMATION IN WHICH
MR. COMER'S SERVICES ARE HELD.



" Mr. Comer's Establishment is one of the most ele-
gant, extensive, and appropriately furnished and ar-
ranged, of its kind, in the United States, and probably
in the world. It is the beau ideal of a Counting
Koom. The Navigation department, under the care
of the gifted Professor, is arranged in the best manner,
with all suitable instruments, &c. for imparting a
thorough knowledge of this necessary science. U'e
advise every mercantile man to call and look at this
establishment, at least. They will be sure to meet
with a polite reception from the gentlemanly princi-
pal." Post.

" Mr. Comer has added to his elegant establishment
a separate apartment for Ladies, whom he proposes to
instruct so thoroughly as to enable them to take
charge of the books of any light business. A know-
ledge of accounts is as desirable for ladies as for gen-
tlemen. Every young female, no matter what her
station in life, would be benefited by such informa-
tion as Mr. Comer proposes to impart. This is a good
move, deserving of abundant encouragement." Tran-
script.

" NAVIGATION AND COMMERCE. In a community so
essentially commercial as ours, a well-conducted insti-
tution, devoted to imparting thorough knowledge in
maritime and mercantile affairs, is of vast importance.
Such an institution is that of Mr. Comer. As an in-
structor in Writing and Accounts, he has no superior
the Navigation department is under the superintend-
ence of an able practitioner ; and the Ladies apartment,
which is entirely separate, is all that it should be.
The whole establishment is an ornament and benefit
to the city and deserves the extensive patronage it
receives." Daily Journal.

" In the present state of things the science of Navi-
gation is as important and practical as it is sublime.
The art of conducting a ship from port to port over
the wide, watery, howling convexity, is one of the
most glorious achievements of the human mind. W
were struck with these thoughts on looking at our
friend George N. Comer's Mercantile Institute. He
has made the best possible provision for teaching
Navigation, having the services of a gentleman whose
qualifications are every way faultless, and we wonder
that the enterprising young men of our city do not in
greater numbers than he cau accomodate apply them-
selves to this important branch. It is a branch which
any young merchant should tak* a pride in adding to
his stock of knowledge." Traveller.



" THE MODEL COUNTING ROOM. We yesterday call-
ed in upon our friend COMER, at his Mercantile and
Nautical Institute, and were much gratified to find
him so thoroughly occupied with a large number of
orderly and attentive students. Every thing about
his establishment seems to move like clock work ; ev-
ery thing done well at the right time, no disorder or
confusion, but in place of it the most admirable regu-
larity. The readiness with which our merchants em-
ploy Mr. Comer's students, is sufficient evidence of
the esteem in which his tuition is held. To have
been a student with him, is a passport into almost
any mercantile house in this city. The Ladies
should read his card, and call and see the provision
he has made for their accommodation. Truly, if ever
man deserved to be patronized, it is Mr. Comer. His
energy and perseverance are untiring. Call and see
for yourselves ; you will find his establishment all we
have said of it, and, as a model Counting Koom,
acknowledge it unrivalled." Daily Mail.

" BOOK-KEEPING. It is a pleasure to us to call the
attention of our readers to the establishment of Mr.
George N. Comer, for practical instruction in Book
Keeping. It is a point of the greatest importance, in
the education of every man of business, to know tlie
best way in which books can be kept, to bo able, in
fact, to keep and understand a set of Books ; and so
to do it, that all other intelligent book keepers will
understand them. Mr. Comer has himself been
practical merchant and book keeper, and is now
largely employed by our first merchants, to regulate
their books. This business he is constantly doing,
at his ofBce, in connection with which, he has large,
elegantly and appropriately furnished rooms for stu-
dents, whore they have every facility for becoming
acquainted with book-keeping as it is actually con-
ducted by the best clerks in the city. It is like study-
ing medicine in a hospital. The teachers of our pub-
lic schools, who teach book-keeping, find it for their
interest to study with Mr. Comer ; and young men
who contemplate business, cannot, probably, any-
where find better instruction." Daily Chronatyjie.

" To Mr. Comer belongs the merit of doini; away
with the old 'class system' ef instruction in Book-
keeping and Writing. Each of his students has al-
ways received separate instruction ; and though many
have since imitated his plan in their advertisements.
we fear the imitation ends there, Mr. Comer was th
first person in the United States to introduce this ira
proved method. Daily Timet.



EXTRACTS FROM THE BOSTON PAPERS.



" Mr. Comer's name has become so familiar to the
mercantile portion of our community, and his excel-
lent works upon book-keeping are so universally em-
ployed, that it will be difficult for us to say anything
of the gentleman which is not already known ; but we
may remind our readers that his Institute is still in
operation, and is receiving, as it richly merits, the
continued patronage of parents who wish their sons to
acquire a thorough knowledge of book-keeping as well
as improvement in their penmanship. Under his tui-
tion a young man if already engaged in mercantile
pursuits, is enabled to receive many invaluable hints ;
while the inexperienced youth lays the foundation of
a system which increases with his years, and renders
him not only of great service to others, but equally
well fitted to take care of his own affairs. The Naviga-
tion department is under the supervision of a gentle-
man whose attainments admirably qualify him for the
charge, and we are happy to state that the Boston Insur-
ance Offices have, by their influence, and aware ot
its importance, contributed generously to its mainten-
ance. A separate apartment is provided for ladies,
who will find Mr. Comer, aside from his abilities as a
teacher, to be a gentleman of most courteous man-
ners." Evening Gazette.

" Among the good notions of this city ? of which we
have reason to be proud, is the Mercantile Institution
of Mr. Comer, in which most thorough and excellent
provision is made for teaching ladies all the mysteries
of account keeping. A separate and elegant apartment
is provided for them, and they enjoy the same able
and thorough instruction which Mr. C. bestows upon
his male pupils. Here is a chance, girls, if you wish
to enjoy the delicious feeling of independence. A little
money and time, will put you in possession of the key
of comparative wealth, and we will answer for it,
that your prospects and enjoyments in the various
interesting relations of life to which you are destined,
will not be clouded or injured by that" Rambler.



" We have frequently taken occasion to speak favor
ably of Mr. Comer's effective mode of communicating
instruction in writing, book-keeping, &c., and, in
again directing attention to the subject, we feel that we
can, with the confidence which the long tamiliarrcy
with that gentleman's admirable system inspires, re-
commend his establishment to the serious considera-
tion of those who must inevitably suffer, in an active
commercial community like ours, from a deficiency in
the all-important requisites taught by Mr. Comer.
Massachusetts Ploughman.

u It is with great pleasure that we call attention to
the Mercantile Institute of Mr. Comer, where every
branch necessary for an accomplished merchant has
been for a long time successfully taught. Many of
our most practical clerks, who are now enjoying situa-
tions of great value, owe their first start in life to the
skill and genius of Mr Comer." Bee.

11 A GOOD IDEA.. Mr. Comer proposes to teach La-
dies in the art of keeping accounts ; in other words, to
qualify them to keep books. As a general thing, we
have no doubt women would make better accountants
than men. And why should they not be so employ-
ed ? The shutting of the female sex out from honor-
able and profitable employments, is the cause of cor-
rupting both sexes." Chronotype

" The character of the information imparted at this
establishment, is essentially utilitarian." Courier.

" We commend this as being one of the most vaj
uable institutions of the kind in the country. Mr. Co
mer is a thorough business man ; with the education
and deportment of a gentleman, and a facility of im-
parting information which is highly appreciated. Th
number of his former students now filling responsible
situations in the city, procured on his recommenda-
tion, is conclusive evidence of the usefulness of this
establishment." Daily Evening Transcript.



RULES AND REGULATIONS

TO BE OBSERVED BY THE STUDENTS AT



AND NAUTICAL INSTITUTE.



I. No student is permitted to open any drawer, but
the one allotted to him, under any circumstances.

f II. No Student is permitted to remain in the Room
unless engaged, at the time, upon the study for which
he entered.

in. Students are not permitted to take Strangers
into the large Room.

IV. No student is permitted to carry out of the
Room any article belonging to the establishment.

V. No Student is permitted to injure, or deface, the
Stationery, Furniture, or Apparatus, of the establish-
ment.

VI. When a Student requires information in regard
to his studies, he is expected to apply to the Princi-



pal, or his Assistant, and not to the other Students.
It is intended that each Student shall be strictly Iff
himself.

VII. No loud talking, laughing, or other improper
noise grimacing or gesticulating lounging or col-
lecting in groups is permitted.

VIII. No spitting on the floor, walls, or furniture
allowed. Students using Tobacco, and those having
occasion to spit, must provide themselves with pocket
handkerchiefs to spit into. If young men have to
carry about tbem the unnecessary filth they create, it
may help to abolish a vile habit.

Any violation of any of the foregoing Rules and
Regulations, will subject the violator to immediate
expulsion, at the discretion of the Principal.



HOURS FOR STUDENTS.

WINTER TERM.

1st of September to 1st of May from 9, A.M., until
1, P.M. ; from 3, P.M., until 5, P.M. ; and from 7 la
the evening until 9.

On Saturdays, the Office will be closed at 5 o'clock, P.M., throughout the year.



OFFICE

SUMMER TERM.

1st of May to 1st of September from 9, A.M., until
1, fM. ; from 3, P.M., until 7, P.M.




IATOA




' No. 139 WASHINGTON, (Corner of School Street,) BOSTON,
IS OPEN DAY & EVENING, FOR IMPARTING INSTRUCTION IN

NAVIGATION,

BY ALL THE BEST AND MOST APPROVED MODERN METHODS.

The Lunar Observations, Great Circle Sailing, Sumner's Method, and every branch neces-
sary for an accomplished Navigator, taught thoroughly.



ARE PROVIDED AND EXPLAINED.



A Course of Instruction in Common Navigation, by the most approved

modern methods, $10 00

A Course of Instruction in the Lunar Observations, 12 00

Where both of the above are taken together, 20 00

Great Circle Sailing, and Sumner's Method 12 00

A complete Course of Instruction, which embraces all the foregoing, to-
gether with a portion of Algebra, Geometry, Plane and Spherical
Trigonometry, Simple and Quadratic Equations 30 00



Persons, already competent, may receive certificates of their qualifications as Navi-
gators, upon presenting themselves for examination at this Institute, which is under
the direct patronage of the Marine Insurance Companies and the Merchant Ship-owneri
of Boston.



PAYMENT IN ALL CASES IN ADVANCE. ENTIRE SATISFACTION GUARANTIED OR IBM

MONET REFUNDED.



;K^-.V./!.







/v



/



RECOMMENDATIONS.



From the Principal of the Hopkins' School, Cambridge.

26-TH JANUAET, 1847.
DEAR SIR,

It gives me much pleasure to know that the demand for your excellent work oa
Book-keeping has been such as to require another edition.

I have given instruction in Book-keeping for many years, and have availed
myself of a variety of text-books, but none have ever given me such satisfaction
as yours. You have been signally successful in making plain to the comprehen-
sion of the pupil every difficult principle of the science. Tn t^ noo * .i -



RECOMMENDATIONS.



Frem the Principal of the Hopkins? School, Cambridge.

26TH JANUARY, 1847.
DEAR SIR,

It gives me much pleasure to know that the demand for your excellent work oa
Book-keeping has been such as to require another edition.

I have given instruction in Book-keeping for many years, and have availed
myself of a variety of text-books, but none have ever given me such satisfaction
as yours. You have been signally successful in making plain to the comprehen-
sion of the pupil every difficult principle of the science. To those teachers who,
like myself, are obliged to give instruction in many different branches, it will prove
a great acquisition. The most ordinary capacity, with a few words of explanation
from the teacher, cannot fail to understand it. I have at present a class using it as
a text-book, and although I know of nothing in the class to rank it in capacity
above other classes which I have had, yet their progress in a knowledge of the
principles is beyond comparison greater than I have ever witnessed before.
I have no doubt that when known, it will be generally adopted as a text-book.
With best wishes for your success,

I remain your obt. servt.

E. B. WHITMAN.
GBO. N. COMER, Esq.

Gao. N. COMER, Esq.

DEAR SIR, I have examined your work on Book-keeping with much satisfac-
tion. The plan and execution seem to be equally excellent. It is very far from
being a compilation of crude theoretical notions, as is too often the case with books
designed for elementary instruction; it is evidently a well-digested, practical
treatise, and such an one as might be expected from an able, practical accountant.

The chief peculiarity of your method, which consists in " posting directly from
the original entry to the debit and credit of the corresponding accounts in the
Ledger," instead of using the Journal, strikes me very favorably ; and I cannot;
but persuade myself, that it is not merely an innovation, but a real improvement
upon the old plan.

Your most obedient and humble servant,

JOHN D. PHILBRICK.

MAYHEW SCHOOL, BOSTON, MARCH 17, 1847.

Mr. George N. Comer has kept the books of our firm, doing a business of np
wards of fifty thaisand dollars per annum, by yearly contract, for four years past,
pon the plan recommended in this work, with perfect accuracy and satisfaction.

THOS. L. RAYNER & CO

BOSTON, SEPTEMBER 13, 1847.



RECOMMENDATIONS.



From Professor Tatlock, Williams' College, Mass.

26TH JANUARY, 1847,
Di AK SIR,

1 have examined your work on Book-keeping, and am much pleased with it. 1
think the merchants and their book-keepers ought to give you a pension for teaching
them how to dispense with half the labor of keeping their books.

I am glad that you have made the subject so simple and so plain. It has been
usually treated with so much mysticism that it looked, to a novice, very much like
the hocus pocus of the conjurer. I think it decidedly superior to any other work
on the subject with which I am acquainted, and trust that every young man who
intends to devote himself to the honorable and responsible duties of a book-keeper
will profit by your treatise on the subject.

\ours truly,
G. N. COMER, Esq TOHN TATLOCK.



Mr. George N. Comer has kept my books, by yearly contract, upon the prin-
ciple recommended in his work, for upwards of two years, with the most entire
satisfaction.

L. B. BROOKS,

BOSTON, MARCH 3, 1846. 57 Washington Street.

BOSTON, MAY, 1846.
MR. GEORGE N. COMER,

DEAR SIR, I have examined the work on Book-keeping, compiled and
arranged by yourself, and it gives me pleasure to inform you of the high opinion I
entertain of it.

The evident uselessness of the Journal, so universally used, and so justly dis-
claimed in your work, constitutes, in my estimation, one of the principal features
of its excellence. And while the arrangement is concise, avoiding every prolonged
and unnecessary detail, it is at the same time so complete in its definitions and
explanations as to convey a clear and perfect idea of the matter contained.
I trust it will receive all the notice which so valuable a work may justly claim.

Very truly,

WM. M. WALLACE,
Book-keeper at Charles Stoddard & J. S. Lovering's, Milk Street



BOSTON, JAN. 23, 1847.
DEAR SIR,

I have just heard that a new issue of your popular work on Book-keeping is
called for. If besides this much-admired and well-condensed treatise any
desired other evidence of your mastery of the important art of a simple method of
Double Entry, adapted to all varieties of business, it is ^uite sufficient to point
such to the numerous practical accountants graduates from your teaching who
are holding places of responsibility in our city, and elsewhere.

I trust that your labors may become even more extensively appreciated, and
remain,

Truly yours, &c.,
MB G. N. COMER, CHAS. A. ELLIOT.



Having taken lessons of Mr. George N. Comer, Accountant, No. 17 State Street,
1 think his method of teaching and system of Book-keeping the best I have ever
seen.

JOHN P. ROGERS,

Book-keeper for Wm. T. Eustis & Co., Pearl Street
BOSTON, MARCH, 1846.



RECOMMENDATIONS. Hi

WALTHAM, JAN. 9, 1847.
DEAR SIR,

After a careful inspection of your work on Book-keeping, and after having
made use of it in my school, I am happy to say I consider it decidedly preferable
to any work of the kind with which I am acquainted.

Very truly yours,
MR. COMER. DANIEL FRENCH.

WILLIAM R. NOTES, Esq., Teacher of the Commercial Academy at New Bed-
ford, in a letter to Mr. Gray says, " You may say to Mr. Comer that I was the first
to introduce the work in this place, affd shall endeavor to bring it into general use,
as I consider it a work of great merit."

BOSTON, 9th SEPTEMBER, 1847.
GEO. N. COMER, Esq.

DEAR SIR, I am advised that your admirable system of Book-keeping has
reached its third edition ; a sufficient evidence of its value and the public favor
bestowed upon it. Being familiar with its principles, I take pleasure in adding my
humble testimony to its superior merits.

Very respectfully yours,

C. CANTERBURY,
Book-keeper for Messrs. J. W. Blodgett & Co., Pearl Street.

BOSTON, 8th SEPTEMBER, 1847.
DEAR SIR,

I have used your treatise on Book-keeping as a text-book in school, and am hap-
py to state that it meets my unqualified approval. Believing it to be a work of
such excellence that it needs only be examined to be approved, I cheerfully re-
commend it to the favorable notice of Teachers and School Committees.

With much respect,
GEO. N. COMER, Esq. G. S. WESTON.

ISAAC F. SHEPARD, Esq., Teacher of the Otis School, and Editor of the Boston
Daily Bee, says, " I believe it to be the best system I ever saw. It deserves the
attention of all who keep accounts, and every man that disburses a dollar ought
to do so."

BOSTON, MARCH 3d, 1847.
MR. GEORGE N. COMER.

DEAR SIR, Upon leaving your Institute, of which I have been a student, it
gives me pleasure to express my approbation of your method of teaching Double
Entry Book-keeping, which appears to me to be the best now in use.

Yours truly,

CHAS. M. STIMPSON,
Book-keeper for E. F. Follensbee, No. 4 Kilby Street.

Having been a student in the office of Mr. George N. Comer, I regard the sys
tern taught by him as preferable to all others, being at once simple and compre-
hensive, enabling the student to take charge of a set of Books with confidence ami
ability. AUGUSTUS STYLES,

Book-keeper for Fishers & Baldwin, Boston.



OPINIONS OF THE PRESS.

" The value of this book consists in its clearness, the ease with which the prin-
ciples and practice of the art may be learned from it by the new-beginner, and the
adaptation of its method to the most extensive wholesale or the smallest retail
business. The volume should be in the store of every business man." Boston
Courier.

" One of the most simple and intelligible treatises on Book-keeping that we have


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Online LibraryGeorge N. (George Nixon) ComerA simple method of keeping books by double-entry : without the formula or trouble of the journal, adapted to the most extensive wholesale, or the smallest retail business : to which is added a number of the most rapid and accurate methods of making commercial calculations → online text (page 1 of 8)