Book-keeping by single and double entry: a text-book for schools, and a manual of practical instruction for business men

An accounting textbook, compact in form, embodying all the latest improvements in the meeting room and adapted to the needs of schools as well as the needs of ordinary business, has long been a desideratum. The book, which is being made available to the public, addresses this demand. In order to adapt the book to the goals of schooling, the authors have made every effort to make the principles of science clear and simple; deploy them sequentially; and apply them to new and varied illustrations. The goal was to create a working textbook in which study should be excluded from unnecessary difficulties, and the basics of practical accounting are presented in a way that, as the authors hoped, would be easy to learn and teach. In addition to school use, this guide is intended to provide practical instructions not only for wholesalers, but also for farmers, mechanics and retailers. It is believed that for those who are engaged in the specified professions and areas of business, this work will be recommended to introduce only those terms that are widely and constantly used among business people; avoid unrealistic and implausible transactions; and that the whole purpose and purpose of the work is to demonstrate accounting both in use and in theory.