Jones's English System of Book-Keeping, by single or double entry, in which it is impossible for an error of the most trifling amount to be passed unnoticed; calculated effectually to prevent the evils attendant on the methods so long established; and adapted to every species of trade. Second edition.

JONES, Edward Thomas.

Edité par Bristol: Printed by R. Edwards, and sold by the author; by Grosvenor and Chater, London; and all the principal booksellers in Great Britain and Ireland, 1796

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Second edition, following the first of the same year, of perhaps the most famous and influential of all English books on accountancy. The work went through at least sixteen editions in England alone, also being translated into German, French, Italian and Russian. The 19th century "opened with the continuing reverberations of the publication in 1796 of Edward Thomas Jones's English System of book-keeping. This book was translated into several European languages, and gave rise to much controversy and provoked the publication of various 'national' systems of book-keeping. The passions inspired by Jones's book are without equal in the history of book-keeping and accountancy" (Yamey, introduction to ICAEW catalogue). These passions were the result of Jones's attack upon the Italian method. Jones "heralded the coming of a new method of book-keeping by single entry, which would be much simpler to understand and operate, enable all errors to be detected without much delay or trouble, provide valuable information not yielded readily by the double-entry system, and, finally, would banish the possibility of fraudulent book-keeping entries. The panegyrics lavished by the author on his new system were coupled with an intemperate attack on the so-called Italian system of double entry, which, in the course of a lengthy castigation, was said to be delusive, conducive to error, and capable 'of being converted into a cloak, for the vilest statements that designing ingenuity can fabricate'" (Yamey, Studies, p.313). Though Jones's attempt to replace the double entry by a modified form of single entry failed, he nevertheless made several fruitful suggestions for improving the design and organization of accounting records and the checks on the accuracy of the records. Herwood 299; ICAEW p. 85; this edition not in ESTC. Basil Yamey, Studies in the History of Accounting, 1956. Quarto (269 x 206 mm). Collation conforming to that given in ICAEW, with preliminary gathering of 3 leaves. Contemporary tree calf, smooth spine with blue label and compartments decorated with urn motifs in gilt, decorated in gilt with blue lettering-piece, gilt roll border to sides, marbled endpapers, blue sprinkled edges. Joints and extremities neatly restored. Light foxing to contents with slight tide mark at foot. A very good, attractive copy.

N° de réf. du vendeur 161604

Détails bibliographiques

• Titre: Jones's English System of Book-Keeping, by single or double entry, in which it is impossible for an error of the most trifling amount to be passed unnoticed; calculated effectually to prevent the evils attendant on the methods so long established; and adapted to every species of trade. Second edition.
• Éditeur: Bristol: Printed by R. Edwards, and sold by the author; by Grosvenor and Chater, London; and all the principal booksellers in Great Britain and Ireland, 1796