Book-keeping is a study which, if attempted at all, is rarely mastered before the necessity for using it arises. Hence this treatise, which may be the more useful to those for whom it is planned by reason of its specialized form. The author would here express his best acknowledgments and thanks toM r. Eustace B. L. White, L.D.S., without whose valuable suggestions and advice the special features of the book could not have been introduced. F. W. Elton, Sutton, Surrey. July, (Typographical errors above are due to OCR software and don't occur in the book.)
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