A Comprehensive System of Book-Keeping, by Single and Double Entry: Simplified by Detailed Explanations of the Phrases and Books in General Use, and ... Rules, Tables, Calculations (Classic Reprint) - Hardcover

Thomas Richard Johnson

9780656509959: A Comprehensive System of Book-Keeping, by Single and Double Entry: Simplified by Detailed Explanations of the Phrases and Books in General Use, and ... Rules, Tables, Calculations (Classic Reprint)

Hardcover

ISBN 10: 0656509953 ISBN 13: 9780656509959

Publisher: Forgotten Books, 2018

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

This instructional book walks you through essential books, terms, and procedures, showing how each entry affects the ledger and financial statements. Perfect for beginners and students seeking a solid, historical approach to accurate accounting.

Through structured rules, explanations, and vendor-style scenarios, you’ll learn how to record cash, purchases, sales, and credits. The text emphasizes accuracy, consistency, and thorough explanations to prevent misunderstandings and legal disputes. It uses a step-by-step format so you can practice posting and balancing as you would in a real business.

Rules and explanations that clarify how to classify and post every entry
Illustrative questions and answers covering capital, purchases, sales, and notes
Guidance on cross-entries, errors, and adjustments using the journal and ledger
Practical examples for a grocer and provisions merchant, plus standard table references

Ideal for readers starting a bookkeeping journey or revisiting foundational concepts with a historical, hands-on approach.

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