爱德华·托马斯·琼斯1767年出生在英格兰西南部港市布里斯托尔。15岁时到一个名叫约翰·马拉德的商人处作学徒。马拉德是一名芥末制造商,又是一名兼职会计师。在当时没有学校正规会计教育制度的情况下,琼斯的这段经历,显然对他后来的发展产生了重要作用。据1793年布里斯托尔市工商行业人名录,年仅26岁的琼斯已跻身于该市150位公共会计师之列。虽然他在公共会计师行业圈中的地位并不高,但这并未妨碍琼斯对传统英国簿记大胆挑战。凭借着一股初生牛犊不怕虎的勇气,琼斯对传统英式簿记作了一系列的改革,并于1796年将他所创立的簿记体系整理成书出版。这部书的书名是一段长长的,且看上去有些自诩的话:《琼斯的单 Edward Thomas Jones was born in 1767 in Bristol, the port city of southwest England. When he was 15, he was apprenticed to a businessman named John Marad. Malad is a mustard manufacturer and a part-time accountant. In the absence of a formal school accounting education system at the time, Jones’s experience clearly played an important role in his subsequent development. According to the directory of the industrial and commercial people in Bristol in 1793, Jones, who is only 26 years old, is among the 150 public accountants in the city. Although his position in the public accountant industry circle is not high, this has not prevented Jones from boldly challenging traditional British bookkeeping. With the courage of a newborn calf who was not afraid of the tiger, Jones made a series of reforms to traditional British bookkeeping, and in 1796 compiled the bookkeeping system he created. The title of this book is a long one, and it seems self-proclaimed: "Jones’s single