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 TO WHICH IS ADDED A VARIETY OF USEFUL FORMS FOR PRACTICAL USE, VIZ.: NOTES, BILLS, 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: A. S. BARNES & BURR, 51 & 53 JOHN STREET. SOLD BY BOOKSELLERS, GENERALLY, THROUGHOUT THE UNITED STATES. 1859. EdueT 6438.59.415 ARVARD COLLEGE LIBRARY CIFY OF BEORGE A.THUR PLIMPTON BOOK-KEEPING BLANKS, NEATLY RULED ON FINE PAPER, AND PUT UP IN THE MOST CONVENIENT FORM I. ACCOUNT BOOK FOR THE FARMER. One book, price 123 cts. Price 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 Acrounts, 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, In the Clerk's Office of the District Court of the United States for the Southern STEREOTYPED BY INTRODUCTION. BOOK-KEEPING is a mercantile term, used to denote the method of keeping accounts of all kinds, in such a manner that a person may at any time know the true state of his affairs. Every person, engaged in business for himself, should keep a book of some kind in which to record all his business transactions. The day-laborer, the farmer, and the mechanic, should keep an account with every person with whom they deal. No one should trust transactions of a pecuniary nature to his memory alone. The merchant, who is incompetent to keep a full and accurate record of his business transactions, or neglects to do it, must abandon all claims to the confidence which he might desire others to repose in him; all hope of success in the accumulation of property; and forego all peace of mind, which he might otherwise enjoy in the prosecution of his business. How would economy and real enterprise be promoted-how much disaffection and contention among neighbors, and how many vexatious lawsuits would be avoided, if every one would keep a true account with every person with whom he transacts business! Book-keeping should be more extensively taught in our schools. Among the many books already published |