A Comprehensive System of Book-Keeping, by Single and Double Entry

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Excerpt from A Comprehensive System of Book-Keeping, by Single and Double Entry: Simplified by Detailed Explanations of the Phrases and Books in General Use, and by Numerous Examples, With a Variety of Useful Rules, Tables, Calculations This brief treatise on Book-keeping is designed to assist every class of persons who may have transactions of value with others, in keeping a record of the same, by means of a convenient and comprehensive Book or Books. It was first intended to treat only on the system commonly called Double Entry, but with a view to make the work more useful, the other system called Single Entry has been introduced. While this has been done, yet it may be well to remark that the one called Double Entry has received the greatest consideration, because it is the most satisfactory and reliable mode of keeping books: in fact the chief desire is to make this system so simple that any and every person will comprehend it, and keep his Books by it. In every case it is most desirable that due consideration be given to a proper division of your business and books, such as keeping all your cash transactions in a separate book, all purchases in an Invoice Book, and Sales, c., in other books suitable for such subdivision. The difference between the two systems of Single and Double Entry, chiefly lies in the susceptibility of proof of accuracy that the latter has over the former, the one as its name intimates having but one entry to any one transaction, (Debtor or Creditor as the case may be, ) while the other must have the same entry represented in two or more accounts separately in the Ledger, which in the aggregate must be equal on both sides of said book. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.