The Principles of Book-Keeping: Explained in an Address to a Student of Upper Canada College, and an Elementary Course of Book-Keeping by Double Entry (Classic Reprint) - Hardcover

W. Scott Burn

9780364163887: The Principles of Book-Keeping: Explained in an Address to a Student of Upper Canada College, and an Elementary Course of Book-Keeping by Double Entry (Classic Reprint)

Hardcover

ISBN 10: 0364163887 ISBN 13: 9780364163887

Publisher: Forgotten Books, 2018

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Master the essentials of double-entry bookkeeping with clear, practical instruction.

This concise guide explains how modern accounting concepts began, using a student-friendly approach to show how debtor and creditor relationships work in every transaction.

Written as an elementary course, it walks you through the two main paths in book-keeping—single and double entry—so you can see how accounts are organized and how profits, losses, and stock are tracked. You’ll learn how entries represent you, your customers, and your suppliers, with tangible examples that connect theory to practice.
Beyond the basics, the book explains how to classify accounts, manage daily records, and interpret a Profit and Loss sheet. It also presents a practical method—including an abbreviated stock book—for tracking inventory and understanding year-end totals. The material is designed for learners who want a solid, usable foundation in bookkeeping.

How debits and credits reflect your business picture in everyday transactions
How general accounts are organized and used to monitor cash, stock, receipts, and expenses
What double-entry bookkeeping reveals about profit, loss, and stock adjustments
Practical tools like a stock book and a clear path from journal to ledger

Ideal for readers starting a practical course in bookkeeping or seeking a solid refresher in the fundamentals.

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