Preface<br > The Fourth Edition of PRACTICAL， RECORD KI. EPING AND BOOK-<br > KEEPING continues the essential features of the previous editions<br > and introduces several new features. PRAC FICAL. RECORD KFEPING<br > AND BOOKKEEPING continues to be a one-year introductory book-<br > keeping text drawn from tile on-the~job activities of tile typical<br > bookkeeper. The text allows tile student to progress from concrete，<br > record keeping activities in the first semester to the mo~e ad-<br > vanced， double-entry concepts in the second semester. The text has<br > also been used as a second-year course for those students who have<br > successfully completed one year of record keeping~<br > New to this edition is an increase in the space devoted to the<br > use of computers in the record keeping and bookkeeping pro-<br > cesses. Also new to this edition is the inclusion of maste~" problems<br > (found in the Working Papers) and on-the-job activities as a con-<br > cluding feature of most units. Each mastery problem serves as a<br > comprehensive reinforcement of the concepts presented in the<br > unit. The on-the-job activities are designed to develop in students<br > proper job attitudes and values to support the skills and knowledge<br > needed for success on the job.<br > The text was planned as an effective instrument lot both<br > teachers and students. The year s work is divided into units. Units<br > are subdivided into jobs. Eachjnb is built around the framework of<br > a directed lesson plan， inc t ding:<br > ~ 1. The aim of the job<br > 2. An explanation of tile job including lnolivation and recall of<br > related learning<br > 3. A sample problem with a step-by-step model solution<br > 4. A related vocabulary drill<br >c<br > 5. A rell/ted math drill<br > ~ 6. A series of practice problems<br > iii<br >