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

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Author

Weston, William, schoolmaster.

Title

The complete merchant's clerk: or, British and American Counting-House. In two parts. [electronic resource] : 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.

Edition

The third edition, with large additions, corrections, and emendations, by the author.

Published

London : Printed for R. Baldwin, No. 47, Pater-Noster Row, MDCCLXXXI. [1781]

Physical Description

[302] p., tables ; 8⁰.

Local Notes

Access is available to the Yale community.

Notes

Consists of text and ledgers with various paginations.

At foot of imprint in square brackets: Price five shillings.

Signatures: A-2O⁴ 2P⁴(-2P4).