An Essay on Book-Keeping, According to the True Italian Method of Debtor and Creditor, by Double Entry

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Excerpt from An Essay on Book-Keeping, According to the True Italian Method of Debtor and Creditor, by Double Entry: Wherein the Theory of That Excellent Art Is Clearly Laid Down in a Few Plain Rules, And the Practice Made Evident and Easy, by Variety of Intelligible ExamplesAnd firft, in the Wa/te-boolc (or Blotter, as it is fometimes called, which is ruled with a Margin, and three Columns for Pounds, Shillings and Pence) is writ down, by way of Memorandum, every Oc currence of Trade, juft as it happens, as if, on the firlt Day of _'7uly, you buy a Pipe of port-wine for 271. Ready Money, and, on the 4th, fell to Edward Ellis twelve Pipes of Sherry, at 301. Per Pipe, of which he pays you 701. Down, and for the refi you give him a Month's Credit, all the Form of ex pre¿ing thele Cafes in the Wajte-boolc is as follows.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis 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.