Maritime Single Entry Bookkeeping: For the Use of Preparatory Classes in Private and Public Schools (Classic Reprint)

Master the basics of bookkeeping with clear, hands-on guidance.

This concise guide explains the single-entry system used in daily business records, showing how to track assets, liabilities, and profits through practical examples and simple ledgers.

This edition covers the core books you’ll use in single-entry accounting—Day Book, Cash Book, Bill Book, and Ledger—and explains how to post and balance accounts. It includes exercises, sample ledgers, and step-by-step instructions for computing present worth, net capital, and balances. You’ll also find practice invoices and ready-to-use templates to reinforce learning.

• Learn what constitutes assets and liabilities, and how they affect the business’s worth
• See how debits and credits are recorded in personal accounts and ledgers
• Work through practical exercises to build confidence in posting and balancing
• Use ready-made practice invoices and forms to simulate real transactions

Ideal for students and beginners who want a practical, classroom-friendly introduction to single-entry bookkeeping and basic financial literacy.
Ideal for readers of introductory accounting and financial basics, or anyone working with preparatory-class material that uses hands-on practice to teach money, records, and business math.