Shewing, The true Method of Keeping Merchants Books, after the Italian Manner of Debtor and Creditor; in One Hundred and Twenty Propositions, containing most Cases relating to Merchandize. With a Practical Waste Book, Journal and Ledger, and Directions how to Ballance the Ledger, and Transfer the Ballance thereof, as an Inventory, into a new Ledger. Designed for the Help and Assistance of Young Merchants, at their first Entrance on their Apprenticeship to their Masters. The Second Edition, Corrected and Amended by John Rayner, Writing-Master, formerly Servant to Col. John. Ayres.
Second, improved edition, first published in 1689, of John Hawkins's guide to double-entry book-keeping according to the Italian method, here corrected and amended by John Rayner, who advertises his school for merchants near St. Paul's Church in London.Hawkins, who dedicates his work to Thomas Pilkington, Lord Mayor of the City of London, writes in the Epistle to the reader that "The paths that lead to the practice of Merchants Accompts are rough and crooked, and though many Authors have very accurately endeavoured to conduct the industrious through those Meanders, yet very few have hitherto arrived at their intended perfection, but this Clavis I hope contains such plain Directions, as without any elaborate pains; (like a Clew) may guide the industrious Student through most of those Inticacies.