Book-Keeping by Double Entry: With an Appendix Containing Instructions on the Averaging of a/Cs; Also Explanations of Mercantile Terms and Transactions (Classic Reprint) - Hardcover

John Mescall

9780484521079: Book-Keeping by Double Entry: With an Appendix Containing Instructions on the Averaging of a/Cs; Also Explanations of Mercantile Terms and Transactions (Classic Reprint)

Hardcover

ISBN 10: 0484521071 ISBN 13: 9780484521079

Publisher: Forgotten Books, 2018

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Master practical double-entry bookkeeping with clear, real-world examples.

This edition presents the essentials of keeping accounts using a simple, step-by-step approach. It lays out how to record daily transactions and manage the books that a merchant or trader relies on.

This book explains the core ledgers and books you’ll encounter in business accounting—the Day-Book, Invoice-Book, Cash-Book, and Bill-Book—along with how the Ledger ties them together. It also shows how to balance accounts, post entries, and produce a clear picture of profit, stock, and financial position. An Appendix adds practical explanations of mercantile terms and the averaging of accounts, plus guidance on a warehouse and stock records. The aim is straightforward, usable instruction for students, shopkeepers, and working professionals.

See how daily transactions move from first notes to the Ledger using double-entry rules.
Learn the purpose and use of Day-Book, Invoice-Book, Cash-Book, and Bill-Book in real business.
Understand posting, balancing, and how to handle stock records and warehouse details.
Access practical explanations of mercantile terms and common accounting procedures.

Ideal for readers who want hands-on, practical instruction in bookkeeping and everyday business accounting, from students to small business owners.

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