Excerpt from Book-Keeping by Single and Double Entry
Book-keeping is a science of daily use, and is of the greatest importance in commercial transactions. To be well versed in it, is an indispensable accomplishment for persons entering upon business, whether as merchants, lawyers, doctors, farmers or mechanics.
The object aimed at is a true and correct statement of a person's affairs; the recording of his transactions; the arrangement of his accounts systematically, according to the best and most approved plans now adopted. A perfect knowledge of Book-keeping enables a person to avoid confusion in his accounts, loss of property, and other casualties to which many have been exposed, either from ignorance of the subject, or want of attention. To a man in business, Book-keeping is of primary consideration, as it affords a complete illustration of the utility of method.
This work commences with Single Entry by two methods, in both of which the terms of Dr. and Cr. and their application are clearly defined.
It contains an explanation of the principles of Double Entry; of the several books used in business; of the nature of real, personal and imaginary accounts in the Ledger, with appropriate definitions.
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