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The third Edition, corrected, and revised by the AUTHOR.

V O L U M E IL.

ME

Quid munus reipublicæ majus meliusve afferre posumus, quam

i juventutem bene erudiamus ? CICERO.

ED IN BURGH:

Printed for ALEXANDER DONALDSON ; and sold at his

shop, corner of Arundel street, in the Strand, London ;
and at Edinburgh.

MDCCLX X, C

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2 C Ο Ν Τ Ε Ν Τ S.

O T N T

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page i

Dissertation on the business of the counting house,
The UNIVERSAL ACCOUNTANT.

P A R T. I.

The elements of MERCANTILE ACCOUNTANTSHIP.

16

21

Oi7-36

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Introduction,

13 Chap. I. Definition, and a general account of the method, use, and design of book-keeping,

15 Chap. II. The reason and use of the terms Debtor and Creditor

explained, with a general rule for their application, Chap. III. Of the books of bufiness used ia counting-houses, 18 Sect. 1. Of the Waste-book,

ib. Sect. 2. Of the Journal,

19 Sect.

3.

Of the Leger,
Sect. 4. General rules for the invention of Debtor and Creditor

in the Journal, and posting and balancing in the Leger, 22 Art. 1. General rules for the invention of Debtor and Creditor, ib. Art. 2. Rules for posting in the Leger,

24 Art. 3. General rules for balancing the Leger,

ib. Sect. s. Of the subsidiary books,

25 1. The invoice-book,

ib. 2. Sales book,

26 3. Letter-book,

ib. 4. Bill book,

ib. 3. Book of Commissions,

27 6. Book of expences, 7. Calh book,

ib. 8. Book of debts receivable and payable,

28 9 Book of wares,

ib. 10. Book of pottages,

ib. 11. Book of accounts-current, 12. Book of workmen,

ib. 13. Ship-book

ib. Chap. IV. The particular application of Dr. and Cr. to the various parts of trade,

29 Sect 1. The application of Dr. and Cr. in proper trade,

ib. Sect. 2. The application of Dr. and Cr. in faétorage,

39 3. The application of Dr. and Cr. to company accounts, 41 Chap. y. The method of raising accounts, polting, transpoling, examining, correcting, and balancing the Leger,

45 Sect. 1. The method of raising accounts in the Leger,

ib, 1. Personal accounts, 2. Accounts of goods,

ib.

ib.

ib.

Sect.

ib.

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2 2

3. Bills

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