The Elements of Book Keeping, by single & double entry. Comprising several Sets of Books. Arranged according to present practice & designed for the use of schools. To which is annexed An Introduction on merchant’s accounts, with engraved specimens.
Second edition, published the same year as the first. All early editions are scarce. “Another popular book that was inspired by Booth’s system was James Morrison’s Elements of Bookkeeping which appeared in at least four editions between 1810 and 1825, and was itself a condensation of Morrison’s larger and more elaborate work the Complete System, which also ran into several editions”. Bywater and Yamey, p. 194. “Some authors nevertheless preferred to expound the double-entry system of book-keeping in terms of the three principal books alone. James Morrison, described on the title-page as accountant, master of the Mercantile Academy at Glasgow, in his Elements of book-keeping … 1810, refers to some of his predecessors who had written treatises in the eighteenth century. He divides them into two classes. In the first class ‘are comprehended those who have tenaciously adhered to the Italian Method, with three books only; they have neither adopted subsidiary books, nor journalised monthly, although both were practised at the time in which many of them wrote, and now universally prevail in extensive commerce’….. In the second class of writers are those who have adopted subsidiary books, and exhibited other improvements, which practice has suggested.” Yamey, Introduction to ICAEW catalogue. ICA p. 87. No edition in Kress. Goldsmiths 22145 has the third edition. Herwood 363.
Octavo (207 x 130 mm), pp. , [iv], 8, ix-xx, 238, [2 adverts]. Contemporary roan-backed marbled boards, spine ruled gilt, rebacked, printed paper label to front board. With engraved title, dedication leaf, and 7 engraved plates, 1 folding. Ex-libris of the Library of the Institute of Chartered Accountants in England and Wales to front pastedown, with their stamp and release stamp to head of first title. Corners worn. Some spotting throughout; a very good copy.
Bibliography: Herwood 363; ICAEW, p. 87. This edition not in Goldsmiths' or Kress.Don't understand our descriptions? Try reading our Glossary