The Elements Of Book-keeping:.


Bound in original tree calf; spine in compartments with gilt bands. Extremities worn, with some damage to leather on rear board. Front hinge starting to crack and occasional foxing; otherwise a very good copy. Early signature at head of title.



Printed for Longman, Rees, Orme, Brown, Green, and Longman; Baldwin and Cradock; Whittaker, Treacher, and Arnot; Hamilton, Adams, and Co.; Simpkin and Marshall; J. Souter; and Houlston and Son.,






Comprising a system of merchants' accounts, founded on real business, and adapted to modern practice. with an appendix on exchanges, banking, and other commercial subjects. by p. kelly, ll.d. master of the finsbury-square academy, london; and mathematical examiner to the trinity-house. the tenth edition.

Item Description

8vo. 5.5 x 8.5 inches. xvi + 240 pp. Copy may lack half title discarded by binder.


Illustrated by numerous tables in text.


After a brief history of bookkeeping, the first part explains the elements of single and double entry, the second expounds the theory of double entry in more detail, and the third provides examples from real business with selections from the books of different merchants. At the end are directions to young clerks and a glossary of commercial terms. Patrick Kelly (1756-1842) was an authority on weights and measures and was responsible for the adoption of the imperial system of the 1824 Weights and Measures Act. He also had expertise on nautical astronomy and coinage and currency. This title was first published in 1801.

[Stock No. 25350]

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