A practical plan of book-keeping, by double entry, adapted to a large or small business, with or without cash or other auxiliary books to daily journal and ledger
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A practical plan of book-keeping, by double entry, adapted to a large or small business, with or without cash or other auxiliary books to daily journal and ledger
J.B. Lippincott, 1845
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Moody's book-keeping
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"By this system, the accounts are distinct and separate, but so arranged that original entries are posted with facility and correctness, and the balance of the cash and other accounts, or the general balance of the ledger can be readily ascertained at any time, affording a certain method of detecting errors and proving the ledger : designed to simplify and very materially abridge the labor and time usually required in book-keeping, and the liability to mistakes."
