An epitome of book-keeping by double entry

delineated on a scale suited to the faculties and comprehension of senior school boys and youth, designed for the mercantile line : comprising systematic and unerring rules for the forming monthly statements of books, as well as those for opening, conducting, adjusting, and closing them : with explanations of theory, and exhibitions of practice, rendered easy to the smallest capacity, and calculated to initiate them in the true principles, and to make them perfect in the rules, by a little practice : to which are added, rules for keeping retail books by double entry, without altering the process of single entry in the day-book or journal, for all sales of merchandize, by which one half the writing is saved, and the ledger exonerated from items, and rendered a prompt and sure proof of monthly balances and annual profits : also the most easy, concise, and safe way of calculating any rate per cent., and especially that of interest at six per cent. per annum

by Thomas Turner