James Alexander Lyons

One of the first books were The New Business Arithmetic; A Treatise on Commercial Calculations, first published in 1893, and The Complete Accountant: Designed for the Use of Schools and Private Study : a book of reference for the counting house, embodying the latest forms and methods in use in the best business houses, first published in 1898.

While studying these things, observing students will learn much that will be of general benefit and that will serve to guide them in possible future dealings with corporations.

These relation was originally pictured by Emile Garcke and J. M. Fells in their System of factory accounting from 1889.

This article incorporates public domain material from: Lyons, James A., Modern corporation accounting (voucher system), 1908; and some other PD sources listed.

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