Bookkeeping for Beginners

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. If it were not too cumbersome, a complete double-entry system could be carried out by the use of the Ledger, without the aid of subsidiary books. To obviate the difficulty of making original entries in the Ledger, t...