. . .Mr. Gershom Cobb, who had just introduced the new and shorter method of double entry. I then transferred the accounts into a new set of books on this plan, and well remember his anxiety during the process, and his expression of delight when the work was completed, and I had succeeded in making the first trial-balance come out right. This was the first set of books opened in Boston on the new system. While Mr. Lawrence required all to fulfil their engagements fully and promptly, so long as they were able to do so, he was lenient to those who were unfortunate, and always ready to compromise demands against such. No case occurred, while I was with him, which I thought he dealt harshly with a debtor who had failed in business."

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The year 1818 opened with cheering prospects; but a cloud was gathering which was destined to cast a shadow over all these pleasant hopes. During the spring, Mrs. Lawrence was troubled with a cough, which became so obstinate . . . Read More