The Elements of Book-Keeping: Comprising a System of Merchants' Accounts, Founded on Real Business, and Adapted to Modern Practice; With an Appendix on Exchanges, Banking, and Other Commercial Subject - Hardcover

Patrick Kelly

Hardcover

ISBN 10: 0266848486 ISBN 13: 9780266848486

Publisher: Forgotten Books, 2018

Synopsis

Master the modern system of merchant accounts with clear, real-world guidance.

This practical volume explains the elements of book-keeping and shows how records move from daily entries to a complete, working set of books.

Grounded in real business practice, it also includes an appendix on exchanges, banking, and related commercial topics. The writing emphasizes concrete methods, from single and double entry to subsidiary books, so readers can see how theory translates into everyday transactions.

• Step-by-step foundations for single and double entry, plus practical exercises drawn from actual business use.
• Close look at the third set of books, organized to mirror the forms used by modern counting-houses.
• Insights into exchanges, banking operations, and how these topics integrate with standard bookkeeping.
• Guidance suitable for learners and clerks, with readable explanations of terms, processes, and the flow of records.

Ideal for readers beginning a study of bookkeeping or seeking a solid, real-world framework for merchant accounts.

Edition details

• Publisher: Forgotten Books
• Publication date: 2018
• Language: English
• ISBN 10: 0266848486
• ISBN 13: 9780266848486
• Binding: Hardcover
• Number of pages: 246