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Third Edition. THE MERCANTILE ACCOUNTS, A complete Set of Book-keeping, executed in the first style of Lithography

and contained in Five Books. Price 10s. the Set. This System of Book-keeping (which is now introduced into all the principe Commercial Academies) consists of Five Books, which contain the transactions of a Merchant's or Tradesman's Establishment for one Month. They are kept by Single Entry, and are a fac-simile of Books of real business. At the close of the Bought Ledge

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encil the words which sis in the recital, and to repeat the lesson, the

phrases, and allusions lously have understood.

he may call upon any to repeat the whole, or nient, occasionally droparities of pronunciation, estions as may serve to caning, and to illustrate Iste of the composition. What references should be to another, where similar hts occur, or where the led; and that the poems led should be occasionally ed to in conversation or

to the mind of a child that healthful tone and vigour, which pure air and open sunshine give to his body.

Should the selection now before the reader be found to approximate even to the idea which has just been presented of what such a book ought to be, the time and labour it has cost will be amply repaid.

Beside the advantages accruing to the taste and moral character, from an early acquaintance with poetry, which are the greatest and most important, we must not pass over those which may be derived from it, as a means of exercising and strengthening the memory, and of cultivating the graces of elocution. The attainment of these benefits will, however, depend, in some degree, upon the manner in which they are sought. The following remarks, suggested by experience, may, perhaps, be found useful.

When this book is used in schools, it is recommended that the lessons selected from it be learned simultaneously by small classes. An opportunity is thus afforded of giving that minute attention to the meaning and spirit of the poems, which is an essential preparation for a just delivery, and for which otherwise, probably, no time could be found. It would be well for the teacher, in the first place, to read over to his pupils, with appropriate emphasis and expression, the passage to be committed to memory, asking a few questions on any word or allusion which may seem likely to occasion difficulty; he will then direct them to underline with pencil the words which require peculiar emphasis in the recital, and to ascertain, before they repeat the lesson, the meaning of such words, phrases, and allusions as they may not previously have understood. On hearing the lesson, he may call upon any member of the class to repeat the whole, or part, as may be convenient, occasionally dropping hints on peculiarities of pronunciation, and putting such questions as may serve to elicit the author's meaning, and to illustrate the ingenuity and taste of the composition.

It is advisable, too, that references should be made from one poem to another, where similar expressions or thoughts occur, or where the same subject is treated; and that the poems that have been learned should be occasionally repeated and referred to in conversation or

reading. These directions will appear unnecessarily minute only to those who do not know, by experience in teaching, the importance of attention to details.

Brief explanatory notes have been appended where they seemed necessary. In the attempt to avoid giving the pupil either too much or too little assistance some inadvertencies may have occurred, and some very unnecessary explanations may have been given. Any suggestions on this point from those who may use the work will be gratefully received.

Alterations have been made in the originals of some of the poems, in order to adapt them to the design of the work. This is frankly admitted here, that no one may regard the authors as responsible for the “ vario’s readings" which will be found occasionally introduced in the following pages.

Should this little work meet with encouragement, the Editor proposes to furnish, at some future time, a volume of “ Seleot Poetry for Youth,” as a sequel to it.

Denmark Hill, Surrey.

July, 1839.

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