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An Essay on Book-Keeping, According to the True Italian Method of Debtor and Creditor, by Double Entry: Wherein the Theory of That Excellent Art Is ... Evident and Easy, by Variety of Intelligible - Softcover

Webster, William

 
9781528314404: An Essay on Book-Keeping, According to the True Italian Method of Debtor and Creditor, by Double Entry: Wherein the Theory of That Excellent Art Is ... Evident and Easy, by Variety of Intelligible

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Excerpt from An Essay on Book-Keeping, According to the True Italian Method of Debtor and Creditor, by Double Entry: Wherein the Theory of That Excellent Art Is Clearly Laid Down in a Few Plain Rules; And the Practice Made Evident and Easy, by Variety of Intelligible Examples

And firft, in the Wa/te-boolc (or Blotter, as it is fometimes called, which is ruled with a Margin, and three Columns for Pounds, Shillings and Pence) is writ down, by way of Memorandum, every Oc currence of Trade, juft as it happens; as if, on the firlt Day of _'7uly, you buy a Pipe of port-wine for 271. Ready Money; and, on the 4th, fell to Edward Ellis twelve Pipes of Sherry, at 301. Per Pipe, of which he pays you 701. Down, and for the refi you give him a Month's Credit; all the Form of ex prefling thele Cafes in the Wajte-boolc is as follows.

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