SYSTEM OF BOOK-KEEPING

BY

SINGLE AND DOUBLE ENTRY:

CONTAINING

FORMS OF BOOKS AND PRACTICAL EXERCISES,

ADAPTED TO THE USE OF

THE FARMER, MECHANIC, MERCHANT, AND
PROFESSIONAL MAN.

TO WHICH IS ADDED

A VARIETY OF USEFUL FORMS FOR PRACTICAL USE, VIZ.: NOTES, BILLS,
DRAFTS, RECEIPTS, ETC., ETC.: ALSO, A COMPENDIUM OF RULES

OF EVIDENCE APPLICABLE TO BOOKS OF ACCOUNT, AND

OF LAW IN REFERENCE TO THE COLLECTION

OF PROMISSORY NOTES, ETC.

BY

LEVI S. FULTON AND GEO. W. EASTMAN,

AUTHORS OF A COMPLETE SYSTEM OF PENMANSHIP.

SEVENTH EDITION, REVISED.

NEW YORK:

PUBLISHED BỶ A. S. BARNES & CO.,

51 & 53 JOHN STREET.

SOLD BY BOOKSELLERS, GENERALLY, THROUGHOUT THE UNITED STATES.

Edue T

BOOK-KEEPING BLANKS,

NEATLY RULED ON FINE PAPER, AND PUT UP IN THE MOST CONVENIENT FORM
FOR USE: ADAPTED TO FULTON AND EASTMAN'S BOOK-KEEPING.

I. ACCOUNT BOOK FOR THE FARMER. One book, price 12 cts.
II. DAY-BOOK AND LEDGER FOR THE MECHANIC. Two books. Price
for the Set, 25 cts.

III. DAY-BOOK, JOURNAL, AND LEDGER FOR THE MERCHANT. Three
books. Price for the Set, 37 cts.

The use of the above Blank Books will be found very important, in familiarizing the Scholar with the Forms relating to the Keeping of Accounts, according to FULTON and EASTMAN'S System of Book-keeping.

Persons sending for these Blanks will please specify in their orders the number they want of each kind

Entered according to Act of Congress, in the year Eighteen Hundred and Fifty-one,
By A. S. BARNES & COMPANY,

In the Clerk's Office of the District Court of the United States for the Southern
District of New York.

STEREOTYPED BY
RICHARD C. VALENTINE
NEW YORK.