The complete merchant's clerk: or, British and American Counting-House. In two parts Part I. Contains a system of book-keeping, according to the Italian form of debtor and creditor, by double entry, as practised at this time by the merchants of Great-Britain, &c. comprehending the useful varieties incident to trade; and the method of balancing rendered familiar to the meanest capacity, by means of an open ledger: illustrated with plain and easy rules for journalizing; and a hint to the judicious on treating company accounts. Part II. Contains book-keeping in factory, as at present used in the sundry factories of America, and the West Indies. The knowledge of which will render any man capable of managing a set of books in any factory with facility and judgement; being found, by long experience, the best and most expeditious method for dispatch of business. Wherein is described the utility and necessity of that counter-part of the ledger, the sales-book, with directions for posting it; together with a summary of book-keeping for a wharf and plantation; calculated for the information of such as have occasion to go to America or the West-Indies in quality of factor, clerk, wharfinger, plantation-clerk, or overseer. The whole in a method founded on, and reducible to practice; by a series of examples made useful to the mercantile trader in the four quarters of the world. By William Weston, Merchant

Bibliographic Details

Main Author:	Weston, William
Format:	eBook
Language:	English
Published:	London Printed for R. Baldwin, No. 47, Pater-Noster Row 1781, MDCCLXXXI. [1781]
Edition:	The third edition, with large additions, corrections, and emendations, by the author
Subjects:	Accounting / Early Works To 1800 Bookkeeping / Early Works To 1800
Online Access:	http://nl.sub.uni-goettingen.de/id/1633300900?orig...
Collection:	Eighteenth Century Collections Online / ECCO - Collection details see MPG.ReNa