Debtor and Creditor Made Easie: Or, a Short Instruction for the attaining the Right Use of Accounts after the Best Method used by Merchants.

Monteage, Stephen

Edité par Printed by John Richardson for Ben. Billingsley, London, 1682

Second edition of this rare accounting book;ÂoneÂofÂtheÂearliest in published in English forÂaÂgeneralÂaudience. Octavo, bound in full contemporary calf, red morocco spine label lettered in gilt, woodcut frontispiece portrait of the author within a rich botanical border. In very good condition. Scarce. "Most of the writings on accounting then available were written for wealthy merchants, who kept a variety of journals, cash books, petty-charge lists, and invoice registers. Ordinary people were not familiar with such procedures, and if they kept accounts at all they probably used a charge-discharge system. Monteage's treatise addressed middle-class merchants. They were advised to keep detailed accounts in a simplified system, based only upon two records, a 'waste' book, or record of first entry, and a general ledger, where these entries were reconciled in a double-entry system" (DNB). N° de réf. du vendeur 103485

Détails bibliographiques

Titre : Debtor and Creditor Made Easie: Or, a Short ...
Éditeur : Printed by John Richardson for Ben. Billingsley, London
Date d'édition : 1682
Reliure : Couverture rigide
Edition : Edition originale