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

VOLUME II.

Quid munus reipublica majus meliufve afferre poffumus, quam
fi juventutem bene erudiamus?

CICERO.

EDINBURGH:

Printed for ALEXANDER DONALDSON; and fold at his
fhop, corner of Arundel ftreet, in the Strand, London;
and at Edinburgh.

MDCCLXX. C

Lull

11-6-360

-

Chap. I. Definition, and a general account of the method, ufe,

and design of book-keeping,

Chap. II. The reafon and use of the terms Debtor and Creditor

explained, with a general rule for their application,

Chap. III. Of the books of bufinefs ufed in counting-houses,

Sect. 1. Of the Wafte-book,

Sect. 2. Of the Journal,

Sect. 3. Of the Leger,

13

15

-

16

18

ib.

19

21

----

22

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

in the Journal, and pofting and balancing in the Leger,

Art. 1. General rules for the invention of Debtor and Creditor, ib.

Art. 2. Rules for pofting in the Leger,

Art. 3. General rules for balancing the Leger,

Sect. 5. Of the fubfidiary books,

1. The invoice-book,

2. Sales book,

3. Letter-book,

4. Bill book,

5. Book of Commiffions,

6. Book of expences,

7. Cath book,

24

ib.

25

ib.

26

ib.

ib.

27

ib.

ib.

Chap. IV. The particular application of Dr. and Cr. to the va-

rious parts of trade,

Sect

Sect. 2. The application of Dr. and Cr. in factorage,

The application of Dr. and Cr. in proper trade,

Sect. 3. The application of Dr. and Cr. to company-accounts,

Chap. V. The method of raising accounts, polting, transposing,
examining, correcting, and balancing the Leger,

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

1. Perfonal accounts,

2. Accounts of goods,

ib.